$gp 2024 Q1 20-F

Concept	2024 Q1	2024
Revenue	$5.093M	$39.27M
YoY Change	-66.82%	-1.07%
Cost Of Revenue	$5.110M	$33.91M
YoY Change	-63.08%	4.53%
Gross Profit	-$17.51K	$5.358M
YoY Change	-101.16%	-26.1%
Gross Profit Margin	-0.34%	13.64%
Selling, General & Admin	$5.210M	$18.49M
YoY Change	62.24%	7.34%
% of Gross Profit		345.12%
Research & Development	$234.0K	$1.811M
YoY Change	-67.5%	-13.34%
% of Gross Profit		33.81%
Depreciation & Amortization	$500.5K	$1.855M
YoY Change	24.3%	52.12%
% of Gross Profit		34.62%
Operating Expenses	$5.948M	$1.811M
YoY Change	37.25%	-91.18%
Operating Profit	-$5.966M	$3.546M
YoY Change	111.05%	-126.69%
Interest Expense	-$549.0K	$1.555M
YoY Change	-32.57%	-198.37%
% of Operating Profit		43.85%
Other Income/Expense, Net	$306.3K	$306.3K
YoY Change		320.32%
Pretax Income	-$6.632M	-$18.34M
YoY Change	70.41%	21.93%
Income Tax
% Of Pretax Income
Net Earnings	-$6.632M	-$18.34M
YoY Change	70.41%	21.93%
Net Earnings / Revenue	-130.21%	-46.71%
Basic Earnings Per Share
Diluted Earnings Per Share	-$0.27	-$0.74
COMMON SHARES
Basic Shares Outstanding	24.99M shares
Diluted Shares Outstanding

Concept	2024 Q1	2024
SHORT-TERM ASSETS
Cash & Short-Term Investments	$1.151M	$1.151M
YoY Change	91.69%	91.69%
Cash & Equivalents
Short-Term Investments
Other Short-Term Assets	$748.4K	$748.4K
YoY Change	127.76%	127.76%
Inventory	$32.01M	$32.01M
Prepaid Expenses
Receivables	$2.832M	$2.832M
Other Receivables	$111.5K	$111.5K
Total Short-Term Assets	$36.85M	$36.85M
YoY Change	-31.95%	-31.95%
LONG-TERM ASSETS
Property, Plant & Equipment	$6.888M	$6.888M
YoY Change	-7.55%	-7.55%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$415.0K	$415.0K
YoY Change
Total Long-Term Assets	$8.350M	$8.350M
YoY Change	-10.88%	-10.88%
TOTAL ASSETS
Total Short-Term Assets	$36.85M	$36.85M
Total Long-Term Assets	$8.350M	$8.350M
Total Assets	$45.20M	$45.20M
YoY Change	-28.84%	-28.84%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$2.977M	$2.977M
YoY Change	-59.31%	-59.31%
Accrued Expenses
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt	$7.463M	$7.463M
YoY Change	-24.61%	-24.61%
Long-Term Debt Due	$2.898M	$2.898M
YoY Change	332.22%	332.22%
Total Short-Term Liabilities	$21.29M	$21.29M
YoY Change	-19.66%	-19.66%
LONG-TERM LIABILITIES
Long-Term Debt	$6.438M	$6.438M
YoY Change	24.3%	24.3%
Other Long-Term Liabilities	$5.907M	$5.907M
YoY Change	41.2%	41.2%
Total Long-Term Liabilities	$12.34M	$12.34M
YoY Change	31.85%	31.85%
TOTAL LIABILITIES
Total Short-Term Liabilities	$21.29M	$21.29M
Total Long-Term Liabilities	$12.34M	$12.34M
Total Liabilities	$33.64M	$33.64M
YoY Change	-6.21%	-6.21%
SHAREHOLDERS EQUITY
Retained Earnings
YoY Change
Common Stock
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$11.57M	$11.57M
YoY Change
Total Liabilities & Shareholders Equity	$45.20M	$45.20M
YoY Change	-28.84%	-28.84%

Concept	2024 Q1	2024
OPERATING ACTIVITIES
Net Income	-$6.632M	-$18.34M
YoY Change	70.41%	21.93%
Depreciation, Depletion And Amortization	$500.5K	$1.855M
YoY Change	24.3%	52.12%
Cash From Operating Activities	-$4.913M	-$1.132M
YoY Change	140.39%	-92.33%
INVESTING ACTIVITIES
Capital Expenditures	$70.28K	$361.5K
YoY Change	-47.46%	1.56%
Acquisitions
YoY Change
Other Investing Activities	$0.00	-$400.0K
YoY Change		-160.68%
Cash From Investing Activities	-$70.28K	-$761.5K
YoY Change	-47.46%	-351.17%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	1.787M	2.324M
YoY Change	-6.76%	-71.62%
NET CHANGE
Cash From Operating Activities	-4.913M	-1.132M
Cash From Investing Activities	-70.28K	-761.5K
Cash From Financing Activities	1.787M	2.324M
Net Change In Cash	-3.196M	430.1K
YoY Change	1125.61%	-106.86%
FREE CASH FLOW
Cash From Operating Activities	-$4.913M	-$1.132M
Capital Expenditures	$70.28K	$361.5K
Free Cash Flow	-$4.984M	-$1.494M
YoY Change	128.86%	-90.12%

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2024	ifrs-full	Cost Of Sales CostOfSales	33914237	usd
CY2024Q1	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities	4006004	usd
CY2023Q1	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities	4570811	usd
CY2024Q1	ifrs-full	Other Noncurrent Financial Liabilities OtherNoncurrentFinancialLiabilities	25699	usd
CY2023Q1	ifrs-full	Other Noncurrent Financial Liabilities OtherNoncurrentFinancialLiabilities	34265	usd
CY2024Q1	ifrs-full	Longterm Borrowings LongtermBorrowings	0	usd
CY2023Q1	ifrs-full	Longterm Borrowings LongtermBorrowings	608751	usd
CY2024Q1	ifrs-full	Noncurrent Government Grants NoncurrentGovernmentGrants	0	usd
CY2023Q1	ifrs-full	Noncurrent Government Grants NoncurrentGovernmentGrants	667967	usd
CY2024Q1	ifrs-full	Longterm Warranty Provision LongtermWarrantyProvision	1749084	usd
CY2023Q1	ifrs-full	Longterm Warranty Provision LongtermWarrantyProvision	1542265	usd
CY2024Q1	ifrs-full	Liabilities Liabilities	33636465	usd
CY2023Q1	ifrs-full	Liabilities Liabilities	35863177	usd
CY2024Q1	ifrs-full	Issued Capital IssuedCapital	76393993	usd
CY2023Q1	ifrs-full	Issued Capital IssuedCapital	75528238	usd
CY2024Q1	ifrs-full	Capital Reserve CapitalReserve	14305642	usd
CY2023Q1	ifrs-full	Capital Reserve CapitalReserve	13066183	usd
CY2024Q1	ifrs-full	Accumulated Other Comprehensive Income AccumulatedOtherComprehensiveIncome	-111896	usd
CY2023Q1	ifrs-full	Accumulated Other Comprehensive Income AccumulatedOtherComprehensiveIncome	-141443	usd
CY2024Q1	ifrs-full	Retained Earnings RetainedEarnings	-79020920	usd
CY2023Q1	ifrs-full	Retained Earnings RetainedEarnings	-60790972	usd
CY2024Q1	ifrs-full	Equity Equity	11566819	usd
CY2023Q1	ifrs-full	Equity Equity	27662006	usd
CY2024Q1	ifrs-full	Equity And Liabilities EquityAndLiabilities	45203284	usd
CY2023Q1	ifrs-full	Equity And Liabilities EquityAndLiabilities	63525183	usd
CY2024	ifrs-full	Revenue Revenue	39271839	usd
CY2023	ifrs-full	Revenue Revenue	39695890	usd
CY2024	ifrs-full	Gross Profit GrossProfit	5357602	usd
CY2023	ifrs-full	Gross Profit GrossProfit	7250054	usd
CY2022	ifrs-full	Gross Profit GrossProfit	3876705	usd
CY2024	ifrs-full	Administrative Expense AdministrativeExpense	8814561	usd
CY2023	ifrs-full	Administrative Expense AdministrativeExpense	7394085	usd
CY2022	ifrs-full	Administrative Expense AdministrativeExpense	5807744	usd
CY2024	ifrs-full	Depreciation Expense DepreciationExpense	1858458	usd
CY2023	ifrs-full	Depreciation Expense DepreciationExpense	1219223	usd
CY2022	ifrs-full	Depreciation Expense DepreciationExpense	661958	usd
CY2024	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	1811472	usd
CY2023	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	2090338	usd
CY2022	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	1381101	usd
CY2024	gpvrf	Office Expense OfficeExpense	1607459	usd
CY2023	gpvrf	Office Expense OfficeExpense	920468	usd
CY2022	gpvrf	Office Expense OfficeExpense	419398	usd
CY2023	ifrs-full	Insurance Expense InsuranceExpense	1801665	usd
CY2022	ifrs-full	Insurance Expense InsuranceExpense	1244505	usd
CY2024	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	1925938	usd
CY2023	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	1477094	usd
CY2022	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	1207920	usd
CY2024	ifrs-full	Sales And Marketing Expense SalesAndMarketingExpense	661426	usd
CY2023	ifrs-full	Sales And Marketing Expense SalesAndMarketingExpense	818289	usd
CY2022	ifrs-full	Sales And Marketing Expense SalesAndMarketingExpense	686544	usd
CY2024	ifrs-full	Expense From Sharebased Payment Transactions With Employees ExpenseFromSharebasedPaymentTransactionsWithEmployees	1502112	usd
CY2023	ifrs-full	Expense From Sharebased Payment Transactions With Employees ExpenseFromSharebasedPaymentTransactionsWithEmployees	3645893	usd
CY2022	ifrs-full	Expense From Sharebased Payment Transactions With Employees ExpenseFromSharebasedPaymentTransactionsWithEmployees	5771475	usd
CY2024	ifrs-full	Transportation Expense TransportationExpense	212263	usd
CY2023	ifrs-full	Transportation Expense TransportationExpense	324773	usd
CY2022	ifrs-full	Transportation Expense TransportationExpense	231472	usd
CY2023	ifrs-full	Travel Expense TravelExpense	748299	usd
CY2022	ifrs-full	Travel Expense TravelExpense	641500	usd
CY2024	ifrs-full	Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets	1450962	usd
CY2023	ifrs-full	Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets	95153	usd
CY2022	ifrs-full	Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets	8940	usd
CY2024	ifrs-full	Other Income OtherIncome	306288	usd
CY2023	ifrs-full	Other Income OtherIncome	72867	usd
CY2022	ifrs-full	Other Income OtherIncome	364296	usd
CY2024	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	131416	usd
CY2023	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	-30897	usd
CY2022	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	-65117	usd
CY2024	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-17919529	usd
CY2023	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-14793025	usd
CY2022	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-14402341	usd
CY2024	ifrs-full	Impairment Loss ImpairmentLoss	423267	usd
CY2023	ifrs-full	Impairment Loss ImpairmentLoss	250832	usd
CY2022	ifrs-full	Impairment Loss ImpairmentLoss	607579	usd
CY2024	ifrs-full	Profit Loss ProfitLoss	-18342796	usd
CY2023	ifrs-full	Profit Loss ProfitLoss	-15043857	usd
CY2022	ifrs-full	Profit Loss ProfitLoss	-15009920	usd
CY2024	ifrs-full	Other Comprehensive Income Net Of Tax Exchange Differences On Translation OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation	29547	usd
CY2023	ifrs-full	Other Comprehensive Income Net Of Tax Exchange Differences On Translation OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation	-13007	usd
CY2022	ifrs-full	Other Comprehensive Income Net Of Tax Exchange Differences On Translation OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation	-39413	usd
CY2024	ifrs-full	Comprehensive Income ComprehensiveIncome	-18313249	usd
CY2023	ifrs-full	Comprehensive Income ComprehensiveIncome	-15056864	usd
CY2022	ifrs-full	Comprehensive Income ComprehensiveIncome	-15049333	usd
CY2024	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-0.74
CY2024	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.74
CY2023	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-0.64
CY2023	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.64
CY2022	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-0.69
CY2022	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.69
CY2024	ifrs-full	Adjusted Weighted Average Shares AdjustedWeightedAverageShares	24950961	shares
CY2024	ifrs-full	Weighted Average Shares WeightedAverageShares	24950961	shares
CY2023	ifrs-full	Adjusted Weighted Average Shares AdjustedWeightedAverageShares	23522755	shares
CY2023	ifrs-full	Weighted Average Shares WeightedAverageShares	23522755	shares
CY2022	ifrs-full	Adjusted Weighted Average Shares AdjustedWeightedAverageShares	21877488	shares
CY2022	ifrs-full	Weighted Average Shares WeightedAverageShares	21877488	shares
CY2021Q1	ifrs-full	Equity Equity	36152448	usd
CY2022	ifrs-full	Share Issue Related Cost ShareIssueRelatedCost	27329	usd
CY2022	ifrs-full	Increase Decrease Through Exercise Of Warrants Equity IncreaseDecreaseThroughExerciseOfWarrantsEquity	6311673	usd
CY2022	ifrs-full	Increase Decrease Through Exercise Of Options IncreaseDecreaseThroughExerciseOfOptions	1226259	usd
CY2022	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	5771475	usd
CY2023	gpvrf	Shares Value Issued For Cash SharesValueIssuedForCash	4895826	usd
CY2023	ifrs-full	Profit Loss ProfitLoss	-15043857	usd
CY2023Q1	ifrs-full	Equity Equity	27662006	usd
CY2024	ifrs-full	Share Issue Related Cost ShareIssueRelatedCost	14904	usd
CY2024	gpvrf	Shares Value Issued For Cash SharesValueIssuedForCash	520892	usd
CY2024	ifrs-full	Increase Decrease Through Exercise Of Options IncreaseDecreaseThroughExerciseOfOptions	209962	usd
CY2024	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	1502112	usd
CY2024	gpvrf	Reserve Of Exchanges Differences On Translation ReserveOfExchangesDifferencesOnTranslation	29547	usd
CY2024	ifrs-full	Profit Loss ProfitLoss	-18342796	usd
CY2024Q1	ifrs-full	Equity Equity	11566819	usd
CY2024	ifrs-full	Profit Loss ProfitLoss	-18342796	usd
CY2023	ifrs-full	Profit Loss ProfitLoss	-15043857	usd
CY2022	ifrs-full	Profit Loss ProfitLoss	-15009920	usd
CY2024	ifrs-full	Increase Decrease In Allowance Account For Credit Losses Of Financial Assets IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets	-1450962	usd
CY2023	ifrs-full	Increase Decrease In Allowance Account For Credit Losses Of Financial Assets IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets	-95153	usd
CY2022	ifrs-full	Increase Decrease In Allowance Account For Credit Losses Of Financial Assets IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets	-8940	usd
CY2024	ifrs-full	Adjustments For Depreciation Expense AdjustmentsForDepreciationExpense	1854728	usd
CY2023	ifrs-full	Adjustments For Depreciation Expense AdjustmentsForDepreciationExpense	1219223	usd
CY2022	ifrs-full	Adjustments For Depreciation Expense AdjustmentsForDepreciationExpense	661958	usd
CY2024	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	1502112	usd
CY2023	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	3645893	usd
CY2022	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	5771475	usd
CY2024	gpvrf	Adjustments For Accretion And Income AdjustmentsForAccretionAndIncome	723199	usd
CY2023	gpvrf	Adjustments For Accretion And Income AdjustmentsForAccretionAndIncome	826584	usd
CY2022	gpvrf	Adjustments For Accretion And Income AdjustmentsForAccretionAndIncome	-7034	usd
CY2024	gpvrf	Adjustments For Amortization Of Deferred Financing Fees AdjustmentsForAmortizationOfDeferredFinancingFees	0	usd
CY2023	gpvrf	Adjustments For Amortization Of Deferred Financing Fees AdjustmentsForAmortizationOfDeferredFinancingFees	0	usd
CY2022	gpvrf	Adjustments For Amortization Of Deferred Financing Fees AdjustmentsForAmortizationOfDeferredFinancingFees	416738	usd
CY2024	ifrs-full	Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	423267	usd
CY2023	ifrs-full	Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	250832	usd
CY2022	ifrs-full	Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	607579	usd
CY2024	ifrs-full	Adjustments For Gain Loss On Disposals Property Plant And Equipment AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment	306288	usd
CY2023	ifrs-full	Adjustments For Gain Loss On Disposals Property Plant And Equipment AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment	72867	usd
CY2022	ifrs-full	Adjustments For Gain Loss On Disposals Property Plant And Equipment AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment	365278	usd
CY2023	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	-30897	usd
CY2022	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	-65117	usd
CY2024	ifrs-full	Cash Flows From Used In Operations Before Changes In Working Capital CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital	-11747378	usd
CY2023	ifrs-full	Cash Flows From Used In Operations Before Changes In Working Capital CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital	-8856142	usd
CY2022	ifrs-full	Cash Flows From Used In Operations Before Changes In Working Capital CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital	-7696627	usd
CY2024	ifrs-full	Adjustments For Decrease Increase In Trade Account Receivable AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	6255091	usd
CY2023	ifrs-full	Adjustments For Decrease Increase In Trade Account Receivable AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	-7377311	usd
CY2024	ifrs-full	Adjustments For Decrease Increase In Inventories AdjustmentsForDecreaseIncreaseInInventories	8752609	usd
CY2023	ifrs-full	Adjustments For Decrease Increase In Inventories AdjustmentsForDecreaseIncreaseInInventories	-9132692	usd
CY2022	ifrs-full	Adjustments For Decrease Increase In Inventories AdjustmentsForDecreaseIncreaseInInventories	-21018276	usd
CY2024	gpvrf	Adjustments For Decrease Increase In Prepaids And Deposits AdjustmentsForDecreaseIncreaseInPrepaidsAndDeposits	-419778	usd
CY2023	gpvrf	Adjustments For Decrease Increase In Prepaids And Deposits AdjustmentsForDecreaseIncreaseInPrepaidsAndDeposits	172935	usd
CY2022	gpvrf	Adjustments For Decrease Increase In Prepaids And Deposits AdjustmentsForDecreaseIncreaseInPrepaidsAndDeposits	-73373	usd
CY2024	gpvrf	Adjustments For Decrease Increase In Finance Lease Receivables AdjustmentsForDecreaseIncreaseInFinanceLeaseReceivables	132138	usd
CY2023	gpvrf	Adjustments For Decrease Increase In Finance Lease Receivables AdjustmentsForDecreaseIncreaseInFinanceLeaseReceivables	425383	usd
CY2022	gpvrf	Adjustments For Decrease Increase In Finance Lease Receivables AdjustmentsForDecreaseIncreaseInFinanceLeaseReceivables	287947	usd
CY2024	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	-4339016	usd
CY2023	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	5816192	usd
CY2022	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	192973	usd
CY2024	ifrs-full	Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities	-337484	usd
CY2023	ifrs-full	Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities	3158930	usd
CY2022	ifrs-full	Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities	6389707	usd
CY2024	ifrs-full	Adjustments For Increase Decrease In Derivative Financial Liabilities AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities	571570	usd
CY2023	ifrs-full	Adjustments For Increase Decrease In Derivative Financial Liabilities AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities	1034766	usd
CY2022	ifrs-full	Adjustments For Increase Decrease In Derivative Financial Liabilities AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities	93232	usd
CY2024	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-1132248	usd
CY2023	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-14757939	usd
CY2022	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-20343748	usd
CY2024	ifrs-full	Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	0	usd
CY2023	ifrs-full	Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	874184	usd
CY2022	ifrs-full	Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	0	usd
CY2024	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	361533	usd
CY2023	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	355993	usd
CY2022	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	536093	usd
CY2024	gpvrf	Proceeds From Lion Truck Body Business Combination ProceedsFromLionTruckBodyBusinessCombination	0	usd
CY2023	gpvrf	Proceeds From Lion Truck Body Business Combination ProceedsFromLionTruckBodyBusinessCombination	215000	usd
CY2022	gpvrf	Proceeds From Lion Truck Body Business Combination ProceedsFromLionTruckBodyBusinessCombination	0	usd
CY2023	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	303191	usd
CY2022	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-536093	usd
CY2024	ifrs-full	Cash Repayments Of Advances And Loans From Related Parties CashRepaymentsOfAdvancesAndLoansFromRelatedParties	449400	usd
CY2023	ifrs-full	Cash Repayments Of Advances And Loans From Related Parties CashRepaymentsOfAdvancesAndLoansFromRelatedParties	0	usd
CY2022	ifrs-full	Cash Repayments Of Advances And Loans From Related Parties CashRepaymentsOfAdvancesAndLoansFromRelatedParties	0	usd
CY2024	ifrs-full	Cash Advances And Loans From Related Parties CashAdvancesAndLoansFromRelatedParties	0	usd
CY2023	ifrs-full	Cash Advances And Loans From Related Parties CashAdvancesAndLoansFromRelatedParties	3043734	usd
CY2022	ifrs-full	Cash Advances And Loans From Related Parties CashAdvancesAndLoansFromRelatedParties	0	usd
CY2024	gpvrf	Proceeds From Repayment Of Line Of Credit ProceedsFromRepaymentOfLineOfCredit	850974	usd
CY2023	gpvrf	Proceeds From Repayment Of Line Of Credit ProceedsFromRepaymentOfLineOfCredit	845853	usd
CY2022	gpvrf	Proceeds From Repayment Of Line Of Credit ProceedsFromRepaymentOfLineOfCredit	5766379	usd
CY2024	gpvrf	Monthly Payments MonthlyPayments	30111	usd
CY2023	gpvrf	Monthly Payments MonthlyPayments	15055	usd
CY2024	gpvrf	Payments Of Promissory Note Classified As Financing Activities PaymentsOfPromissoryNoteClassifiedAsFinancingActivities	0	usd
CY2023	gpvrf	Payments Of Promissory Note Classified As Financing Activities PaymentsOfPromissoryNoteClassifiedAsFinancingActivities	0	usd
CY2022	gpvrf	Payments Of Promissory Note Classified As Financing Activities PaymentsOfPromissoryNoteClassifiedAsFinancingActivities	346166	usd
CY2024	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	1050611	usd
CY2023	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	394580	usd
CY2022	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	266042	usd
CY2024	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	520892	usd
CY2023	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	4895826	usd
CY2022	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	0	usd
CY2024	gpvrf	Repayment Of Other Liabilities RepaymentOfOtherLiabilities	8566	usd
CY2023	gpvrf	Repayment Of Other Liabilities RepaymentOfOtherLiabilities	8566	usd
CY2022	gpvrf	Repayment Of Other Liabilities RepaymentOfOtherLiabilities	0	usd
CY2024	gpvrf	Payments For Equity Offering Costs PaymentsForEquityOfferingCosts	14904	usd
CY2023	gpvrf	Payments For Equity Offering Costs PaymentsForEquityOfferingCosts	216803	usd
CY2022	gpvrf	Payments For Equity Offering Costs PaymentsForEquityOfferingCosts	27329	usd
CY2024	ifrs-full	Proceeds From Exercise Of Options ProceedsFromExerciseOfOptions	209962	usd
CY2023	ifrs-full	Proceeds From Exercise Of Options ProceedsFromExerciseOfOptions	8761	usd
CY2022	ifrs-full	Proceeds From Exercise Of Options ProceedsFromExerciseOfOptions	1226259	usd
CY2024	ifrs-full	Proceeds From Exercise Of Warrants ProceedsFromExerciseOfWarrants	0	usd
CY2023	ifrs-full	Proceeds From Exercise Of Warrants ProceedsFromExerciseOfWarrants	0	usd
CY2022	ifrs-full	Proceeds From Exercise Of Warrants ProceedsFromExerciseOfWarrants	6311673	usd
CY2024	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	2323833	usd
CY2024	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	120437	usd
CY2023	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	-22452	usd
CY2022	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	-104559	usd
CY2024	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	550489	usd
CY2023	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	-6287920	usd
CY2022	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	-8319626	usd
CY2023Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	600402	usd
CY2022Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	6888322	usd
CY2021Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	15207948	usd
CY2024Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	1150891	usd
CY2023Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	600402	usd
CY2024Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	1150891	usd
CY2024Q1	gpvrf	Working Capital Surplus Deficit WorkingCapitalSurplusDeficit	15561765	usd
CY2024Q1	ifrs-full	Retained Earnings RetainedEarnings	-79020920	usd
CY2024Q1	ifrs-full	Equity Equity	11566819	usd
CY2024	ifrs-full	Profit Loss ProfitLoss	-18342796	usd
CY2024	ifrs-full	Description Of Accounting Policy For Business Combinations Explanatory DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(b)</i><span style="width: 2.64pt; text-indent: 0pt; display: inline-block;"> </span><i>Basis of consolidation</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries:</span></span></span></span></p> <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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Name of</b></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 92px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Country of </b></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Ownership </b></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Ownership </b></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 281px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Principal </b></span></span></span></span></td> </tr> <tr> <td style="text-align: center; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Subsidiary</b></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Incorporation</b></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>31-Mar-24</b></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>31-Mar-23</b></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Activity</b></span></span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>GP GreenPower Industries Inc.</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Canada </span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Holding company </span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>GreenPower Motor Company, Inc.</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> United States </span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Electric bus manufacturing and distribution </span></span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0939181 BC Ltd.</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Canada </span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Electric bus sales and leasing </span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>San Joaquin Valley Equipment Leasing, Inc.</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> United States </span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Electric bus leasing </span></span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0999314 BC Ltd.</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Canada </span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Inactive </span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Electric Vehicle Logistics Inc.</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> United States </span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Vehicle Transportation </span></span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>GreenPower Manufacturing WV Inc.</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> United States </span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Electric bus manufacturing and distribution </span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>GP Truck Body Inc.</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> United States </span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>N/A</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Truck body manufacturing </span></span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lion Truck Body Incorporated</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> United States </span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Truck body manufacturing </span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Gerui New Energy Vehicle (Nanjing) Co., Ltd.</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> China </span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Electric bus manufacturing and distribution</span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>EA Green-Power Private Ltd.</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> India </span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>100%</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Electric bus manufacturing and distribution </span></span></span></span></td> </tr> </table> <p style="text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> </div>
CY2024	ifrs-full	Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(d) Cash and cash equivalents</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> </div>
CY2024	ifrs-full	Description Of Accounting Policy For Impairment Of Nonfinancial Assets Explanatory DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(g)</i><span style="width: 5.78pt; text-indent: 0pt; display: inline-block;"> </span><i>Impairment of long-lived assets</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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</span></span></span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> </div>
CY2024	ifrs-full	Description Of Accounting Policy For Measuring Inventories DescriptionOfAccountingPolicyForMeasuringInventories	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(i)</i><span style="width: 3.22pt; text-indent: 0pt; display: inline-block;"> </span><i> Inventory</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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).</span></span></span></span></p> </div>
CY2024	gpvrf	Disclosure Of Useful Lives Of Property Plant And Equipment Explanatory DisclosureOfUsefulLivesOfPropertyPlantAndEquipmentExplanatory	<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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Computers</span></span></span></span></td> <td style="width: 50%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 3 years, straight line method </span></span></span></span></td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Furniture</span></span></span></span></td> <td style="width: 50%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 7 years, straight line method </span></span></span></span></td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Automobiles</span></span></span></span></td> <td style="width: 50%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 5-10 years, straight line method </span></span></span></span></td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Demonstration Electric Vehicles</span></span></span></span></td> <td style="width: 50%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 5-12 years, straight line method </span></span></span></span></td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Tools and equipment</span></span></span></span></td> <td style="width: 50%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 3 years, straight line method </span></span></span></span></td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Leasehold improvements</span></span></span></span></td> <td style="width: 50%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Straight line over term of lease or economic life </span></span></span></span></td> </tr> </table>
CY2024	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.74
CY2023	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.64
CY2022	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.69
CY2024	ifrs-full	Description Of Accounting Policy For Issued Capital Explanatory DescriptionOfAccountingPolicyForIssuedCapitalExplanatory	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(l)</i><span style="width: 2.62pt; text-indent: 0pt; display: inline-block;"> </span><i> Share capital</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> </div>
CY2024	ifrs-full	Description Of Accounting Policy For Sharebased Payment Transactions Explanatory DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(m) Share-based payment transactions</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> </div>
CY2024	ifrs-full	Description Of Accounting Policy For Provisions Explanatory DescriptionOfAccountingPolicyForProvisionsExplanatory	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(o)</i><span style="width: 2.98pt; text-indent: 0pt; display: inline-block;"> </span><i> Provisions and contingent liabilities</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> </div>
CY2023Q1	ifrs-full	Goodwill Goodwill	250832	usd
CY2024	gpvrf	Description Of Accounting Policy For Adoption Of Accounting Standards Explanatory DescriptionOfAccountingPolicyForAdoptionOfAccountingStandardsExplanatory	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(r) Adoption of accounting standards</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span style="color: #212121;">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.</span></span></span></span></span></p> </div>
CY2024	gpvrf	Description Of Accounting Policy For Future Accounting Pronouncements Explanatory DescriptionOfAccountingPolicyForFutureAccountingPronouncementsExplanatory	<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(s) Future accounting pronouncements</i></span></span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span style="color: #212121;">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:</span></span></span></span></span></p> <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;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Mandatorily effective for periods beginning on or after January 1, 2024</b></span></span></span></span></p> </td> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Mandatorily effective for periods beginning on or after January 1, 2025</b></span></span></span></span></p> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>IAS 1 - Presentation of Financial Statements (Non current liabilities with covenants)</span></span></span></span></p> </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>IAS 21 - The effect of changes in Foreign Exchange Rates (effective Jan 1, 2025)</span></span></span></span></p> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>IAS 1 - Presentation of Financial Statements (classification of liabilities as current or non current)</span></span></span></span></p> </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>IFRS 18 - Presentation and Disclosure in Financial Statements (effective Jan 1, 2027)</span></span></span></span></p> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>IAS 7 Statement of Cash Flows and IFRS 7 - Financial Instruments (Supplier finance arrangement disclosure requirements)</span></span></span></span></p> </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>IFRS 19 - Subsidiaries without Public Disclosures (effective Jan 1, 2027)</span></span></span></span></p> </td> </tr> <tr> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>IFRS 16 - Leases (liability in a sale and leaseback)</span></span></span></span></p> </td> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> <p style="margin-right: 42.3pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"> </p> </td> </tr> </table> <p style="text-align: justify; margin-top: 10pt; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>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.</span></span></span></span></p> </div>
CY2024	ifrs-full	Disclosure Of Accounting Judgements And Estimates Explanatory DisclosureOfAccountingJudgementsAndEstimatesExplanatory	<div> <div> <div> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3.</b><span style="width: 32.66pt; display: inline-block;"> </span><b>Critical accounting estimates and judgements</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Critical accounting judgements</i></span></span></p> <p style="text-align: justify; margin-left: 36pt; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">i.<span style="width: 13pt; text-indent: 0pt; display: inline-block;"> </span>The determination of the functional currency of the Company and of each entity within the consolidated Company (Note 2. h.).</span></span></p> <p style="text-align: justify; margin-left: 36pt; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">ii.<span style="width: 10.28pt; text-indent: 0pt; display: inline-block;"> </span>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).</span></span></p> <p style="text-align: justify; margin-left: 36pt; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">iii.<span style="width: 7.06pt; text-indent: 0pt; display: inline-block;"> </span>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).</span></span></p> <p style="text-align: justify; margin-left: 36pt; text-indent: -18pt; margin-top: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">iv.<span style="width: 8pt; text-indent: 0pt; display: inline-block;"> </span>The determination that loans payable to related parties outstanding as at March 31, 2024 is a non-current liability (Note 19).</span></span></p> <div> </div> <p style="text-align: justify; margin-top: 0pt; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Critical accounting estimates and assumptions</i></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">a.<span style="width: 10.91pt; text-indent: 0pt; display: inline-block;"> </span>The determination of the discount rates used to discount finance lease receivables (Note 6) and lease liabilities (Note 9)</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">b.<span style="width: 10.41pt; text-indent: 0pt; display: inline-block;"> </span>The estimated accrual rate for the warranty provision on the sale of all-electric vehicles (Note 20)</span></span></p> </div> </div> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">c.<span style="width: 10.97pt; text-indent: 0pt; display: inline-block;"> </span>The classification of leases as either financial leases or operating leases (Note 6, Note 2 p.).</span></span></p> <p style="text-align: justify; margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">d.<span style="width: 10.51pt; text-indent: 0pt; display: inline-block;"> </span>The determination that the Company is not involved in any legal matters that require a provision (Note 24)</span></span></p> <p style="text-align: justify; margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">e.<span style="width: 11.01pt; text-indent: 0pt; display: inline-block;"> </span>The determination of an allowance for doubtful accounts on the Company's trade receivables (Note 5)</span></span></p> <p style="text-align: justify; margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>f.</i><span style="width: 12.69pt; text-indent: 0pt; display: inline-block;"> </span>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)<i> </i></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">g.<span style="width: 10.16pt; text-indent: 0pt; display: inline-block;"> </span>The estimate of the useful life of equipment (Note 2.j, Note 11)</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">h.<span style="width: 10.16pt; text-indent: 0pt; display: inline-block;"> </span>The estimate of the net realizable value of inventory (Note 8)</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">i.<span style="width: 13pt; text-indent: 0pt; display: inline-block;"> </span>Estimates underlying the recognition of proceeds from government vouchers and grants (Note 2. n.)</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">j.<span style="width: 13pt; text-indent: 0pt; display: inline-block;"> </span>Estimates underlying the determination of the carrying value of the West Virginia lease liability and right of use asset (Note 9)</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">k.<span style="width: 10.22pt; text-indent: 0pt; display: inline-block;"> </span>Estimates underlying the calculation of deferred income tax assets and deferred income tax recovery (Note 21)</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">l.<span style="width: 12.5pt; text-indent: 0pt; display: inline-block;"> </span>The determination of overheads to be allocated to inventory and charged to cost of sales (Note 8)</span></span></p> </div>
CY2023	ifrs-full	Impairment Loss ImpairmentLoss	250832	usd
CY2024Q1	ifrs-full	Trade And Other Current Receivables TradeAndOtherCurrentReceivables	2831942	usd
CY2023Q1	ifrs-full	Trade And Other Current Receivables TradeAndOtherCurrentReceivables	10406906	usd
CY2024	ifrs-full	Disclosure Of Allowance For Credit Losses Explanatory DisclosureOfAllowanceForCreditLossesExplanatory	<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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2024</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2023</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Allowance for doubtful accounts, beginning of year</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">139,370</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">44,579</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">plus: new allowance recognized</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,459,243 </span></span></td> <td style="vertical-align: 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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">139,370</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">less: allowance collected</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(139,370</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(44,579</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Allowance for doubtful accounts, end of year</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,459,243 </span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">139,370</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table>
CY2023Q1	ifrs-full	Allowance Account For Credit Losses Of Financial Assets AllowanceAccountForCreditLossesOfFinancialAssets	139370	usd
CY2022Q1	ifrs-full	Allowance Account For Credit Losses Of Financial Assets AllowanceAccountForCreditLossesOfFinancialAssets	44579	usd
CY2024	gpvrf	New Allowance Recognized Of Accounts Receivable NewAllowanceRecognizedOfAccountsReceivable	1459243	usd
CY2023	gpvrf	New Allowance Recognized Of Accounts Receivable NewAllowanceRecognizedOfAccountsReceivable	139370	usd
CY2024	ifrs-full	Utilisation Allowance Account For Credit Losses Of Financial Assets UtilisationAllowanceAccountForCreditLossesOfFinancialAssets	139370	usd
CY2023	ifrs-full	Utilisation Allowance Account For Credit Losses Of Financial Assets UtilisationAllowanceAccountForCreditLossesOfFinancialAssets	44579	usd
CY2024Q1	ifrs-full	Allowance Account For Credit Losses Of Financial Assets AllowanceAccountForCreditLossesOfFinancialAssets	1459243	usd
CY2023Q1	ifrs-full	Allowance Account For Credit Losses Of Financial Assets AllowanceAccountForCreditLossesOfFinancialAssets	139370	usd
CY2024	ifrs-full	Disclosure Of Leases Explanatory DisclosureOfLeasesExplanatory	<div> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6.</b><span style="width: 27.66pt; text-indent: 0pt; display: inline-block;"> </span><b>Finance Lease Receivables</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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). </span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended March 31, 2024, selling profit on finance leases was $53,924 (2023 - $nil, 2022 - $725,814).</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table illustrates Finance Lease Receivables as at March 31, 2024 and as at March 31, 2023:</span></span></p> <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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2024</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2023</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Finance lease receivable, beginning of year</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,970,356</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,395,739</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Investment recognized</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">148,158</span></span></td> <td style="vertical-align: 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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Investment derecognized</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,334,921</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Impairment recognized</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(423,267</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease payments received</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(351,434</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(695,825</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Interest income recognized</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">149,492</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">270,442</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Finance lease receivable, end of year</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,158,384</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,970,356</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current portion of Finance Lease Receivable</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">111,529</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,051,873</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Long Term Portion of Finance Lease Receivable</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,046,855</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,918,483</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> <p style="margin-top: 0pt; margin-bottom: 0pt; font-family: Times New Roman,Times,serif;"> </p> <div> <div> <div> </div> <p style="text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payments to be received on Finance Lease Receivables (undiscounted):</span></span></p> <div style="margin-left: 54pt;"> <table border="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>31-Mar-24</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 1</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">363,774</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 2</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">363,774</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 3</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">367,579</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 4</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">346,200</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 5</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">605,152</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">less: amount representing interest income</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(888,095</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Finance Lease Receivable</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,158,384</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current Portion of Finance Lease Receivable</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">111,529</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Long Term Portion of Finance Lease Receivable</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,046,855</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div> <p style="text-align: justify; margin-top: 10pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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.</span></span></p> </div> </div> </div>
CY2024	ifrs-full	Selling Profit Loss On Finance Leases SellingProfitLossOnFinanceLeases	53924	usd
CY2023	ifrs-full	Selling Profit Loss On Finance Leases SellingProfitLossOnFinanceLeases	0	usd
CY2022	ifrs-full	Selling Profit Loss On Finance Leases SellingProfitLossOnFinanceLeases	725814	usd
CY2023	gpvrf	Payments For Short Term Leases PaymentsForShortTermLeases	236480	usd
CY2022Q1	ifrs-full	Finance Lease Receivables FinanceLeaseReceivables	3395739	usd
CY2024Q1	ifrs-full	Net Investment In Finance Lease NetInvestmentInFinanceLease	148158	usd
CY2023Q1	ifrs-full	Net Investment In Finance Lease NetInvestmentInFinanceLease	0	usd
CY2024Q1	gpvrf	Finance Lease Investment Derecognized FinanceLeaseInvestmentDerecognized	-1334921	usd
CY2023Q1	gpvrf	Finance Lease Investment Derecognized FinanceLeaseInvestmentDerecognized	0	usd
CY2024	ifrs-full	Increase Decrease In Net Investment In Finance Lease IncreaseDecreaseInNetInvestmentInFinanceLease	351434	usd
CY2023	ifrs-full	Increase Decrease In Net Investment In Finance Lease IncreaseDecreaseInNetInvestmentInFinanceLease	695825	usd
CY2024	ifrs-full	Finance Income On Net Investment In Finance Lease FinanceIncomeOnNetInvestmentInFinanceLease	149492	usd
CY2024Q1	ifrs-full	Finance Lease Receivables FinanceLeaseReceivables	1158384	usd
CY2023Q1	ifrs-full	Finance Lease Receivables FinanceLeaseReceivables	2970356	usd
CY2024Q1	ifrs-full	Current Finance Lease Receivables CurrentFinanceLeaseReceivables	111529	usd
CY2023Q1	ifrs-full	Current Finance Lease Receivables CurrentFinanceLeaseReceivables	1051873	usd
CY2023Q1	ifrs-full	Noncurrent Finance Lease Receivables NoncurrentFinanceLeaseReceivables	1918483	usd
CY2023Q1	gpvrf	Principal Amount Of Promissory Note PrincipalAmountOfPromissoryNote	173072	usd
CY2023Q1	gpvrf	Monthly Payments MonthlyPayments	15055	usd
CY2023Q1	gpvrf	Promissory Note Receivable Interest Percentage PromissoryNoteReceivableInterestPercentage	0.08	pure
CY2024Q1	ifrs-full	Noncurrent Receivables NoncurrentReceivables	0	usd
CY2023Q1	ifrs-full	Noncurrent Receivables NoncurrentReceivables	159171	usd
CY2024Q1	ifrs-full	Work In Progress WorkInProgress	14341949	usd
CY2023Q1	ifrs-full	Work In Progress WorkInProgress	5711648	usd
CY2024Q1	ifrs-full	Finished Goods FinishedGoods	13813014	usd
CY2023Q1	ifrs-full	Finished Goods FinishedGoods	31871760	usd
CY2024Q1	ifrs-full	Inventories Inventories	32010631	usd
CY2023Q1	ifrs-full	Inventories Inventories	41609234	usd
CY2024	ifrs-full	Inventory Writedown2011 InventoryWritedown2011	1078854	usd
CY2023	ifrs-full	Inventory Writedown2011 InventoryWritedown2011	192000	usd
CY2022	ifrs-full	Inventory Writedown2011 InventoryWritedown2011	153798	usd
CY2024	gpvrf	Inventory Included In Cost Of Sales InventoryIncludedInCostOfSales	31179514	usd
CY2023	gpvrf	Inventory Included In Cost Of Sales InventoryIncludedInCostOfSales	31438059	usd
CY2022	gpvrf	Inventory Included In Cost Of Sales InventoryIncludedInCostOfSales	13360068	usd
CY2024	gpvrf	Disclosure Of Right Of Use Assets And Lease Liabilities Explanatory DisclosureOfRightOfUseAssetsAndLeaseLiabilitiesExplanatory	<div> <div> <div> <p style="text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9.</b><span style="width: 27.66pt; text-indent: 0pt; display: inline-block;"> </span><b>Right of Use Assets and Lease Liabilities</b></span></span></p> <div> <div> <p style="text-align: justify; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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).</span></span></p> <p style="text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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 $6.7 million. The lease liability recorded for this lease has not been reduced to reflect contingently forgivable amounts due to the uncertainty of the attainment of employment levels required to realize these lease liability reduction benefits.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table summarizes remaining payments on GreenPower's Lease Liabilities (undiscounted) as at March 31, 2024:</span></span></p> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1 year</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">957,685</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">thereafter</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,555,463</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">less amount representing interest expense</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,876,937</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease liability</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,636,211</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current Portion of Lease Liabilities</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">630,207</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Long Term Portion of Lease Liabilities</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,006,004</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> <p style="text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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 $12,326.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table summarizes changes in Right of Use Assets during the year ended March 31, 2024:</span></span></p> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Right of Use Assets, March 31, 2023</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,845,738</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Depreciation</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(785,306</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Transfer to deposit</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(5,000</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Additions during the period</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">69,131</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Right of Use Assets, March 31, 2024</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,124,563</span></span></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>
CY2024Q1	ifrs-full	Weighted Average Lessees Incremental Borrowing Rate Applied To Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16 WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16	0.08	pure
CY2024	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	377026	usd
CY2023	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	229743	usd
CY2022	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	18321	usd
CY2024	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	785306	usd
CY2023	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	571793	usd
CY2022	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	233500	usd
CY2024	ifrs-full	Rental Expense RentalExpense	1050611	usd
CY2023	ifrs-full	Rental Expense RentalExpense	394580	usd
CY2022	ifrs-full	Rental Expense RentalExpense	284363	usd
CY2024Q1	gpvrf	Operating Lease Interest Expense OperatingLeaseInterestExpense	1876937	usd
CY2024Q1	ifrs-full	Lease Liabilities LeaseLiabilities	4636211	usd
CY2024Q1	ifrs-full	Current Lease Liabilities CurrentLeaseLiabilities	630207	usd
CY2024Q1	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities	4006004	usd
CY2023Q1	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	2604791	usd
CY2024Q1	gpvrf	Line Of Credit Maximum Limit LineOfCreditMaximumLimit	8000000	usd
CY2023Q1	gpvrf	Line Of Credit Maximum Limit LineOfCreditMaximumLimit	8000000	usd
CY2024	ifrs-full	Borrowings Interest Rate Basis BorrowingsInterestRateBasis	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%).
CY2024Q1	gpvrf	Personal Guarantees Provided By Company Directors PersonalGuaranteesProvidedByCompanyDirectors	5020000	usd
CY2024	gpvrf	Description Of Current Ratio Limit Under Line Of Credit DescriptionOfCurrentRatioLimitUnderLineOfCredit	1.2:1
CY2024Q1	gpvrf	Line Of Credit Subject To Margin Requirement LineOfCreditSubjectToMarginRequirement	5000000	usd
CY2024Q1	gpvrf	Line Of Credit Drawn Balance LineOfCreditDrawnBalance	7463206	usd
CY2023Q1	gpvrf	Line Of Credit Drawn Balance LineOfCreditDrawnBalance	6612232	usd
CY2023	ifrs-full	Increase Decrease In Number Of Shares Outstanding IncreaseDecreaseInNumberOfSharesOutstanding	1568590	shares
CY2023	ifrs-full	Number Of Share Options Exercised In Sharebased Payment Arrangement NumberOfShareOptionsExercisedInSharebasedPaymentArrangement	3322	share
CY2022	ifrs-full	Increase Decrease In Number Of Shares Outstanding IncreaseDecreaseInNumberOfSharesOutstanding	2255478	shares
CY2022	gpvrf	Number Of Warrants Exercised NumberOfWarrantsExercised	1925656	shares
CY2022	ifrs-full	Number Of Share Options Exercised In Sharebased Payment Arrangement NumberOfShareOptionsExercisedInSharebasedPaymentArrangement	329822	share
CY2023	ifrs-full	Number Of Share Options Forfeited In Sharebased Payment Arrangement NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement	317913	share
CY2023	ifrs-full	Expense From Sharebased Payment Transactions With Employees ExpenseFromSharebasedPaymentTransactionsWithEmployees	3645893	usd
CY2022	ifrs-full	Expense From Sharebased Payment Transactions With Employees ExpenseFromSharebasedPaymentTransactionsWithEmployees	5771475	usd
CY2024	ifrs-full	Weighted Average Share Price2019 WeightedAverageSharePrice2019	3.85
CY2023	ifrs-full	Weighted Average Share Price2019 WeightedAverageSharePrice2019	8.06
CY2022	ifrs-full	Weighted Average Share Price2019 WeightedAverageSharePrice2019	10.87
CY2024	ifrs-full	Weighted Average Share Price Share Options Granted2019 WeightedAverageSharePriceShareOptionsGranted2019	2.72
CY2023	ifrs-full	Weighted Average Share Price Share Options Granted2019 WeightedAverageSharePriceShareOptionsGranted2019	3.66
CY2022	ifrs-full	Weighted Average Share Price Share Options Granted2019 WeightedAverageSharePriceShareOptionsGranted2019	16.61
CY2024	ifrs-full	Exercise Price Share Options Granted2019 ExercisePriceShareOptionsGranted2019	2.72
CY2023	ifrs-full	Exercise Price Share Options Granted2019 ExercisePriceShareOptionsGranted2019	3.66
CY2022	ifrs-full	Exercise Price Share Options Granted2019 ExercisePriceShareOptionsGranted2019	16.61
CY2024	ifrs-full	Description Of Risk Free Interest Rate Share Options Granted DescriptionOfRiskFreeInterestRateShareOptionsGranted	0.034	pure
CY2023	ifrs-full	Description Of Risk Free Interest Rate Share Options Granted DescriptionOfRiskFreeInterestRateShareOptionsGranted	0.0322	pure
CY2022	ifrs-full	Description Of Risk Free Interest Rate Share Options Granted DescriptionOfRiskFreeInterestRateShareOptionsGranted	0.0123	pure
CY2024	ifrs-full	Description Of Option Life Share Options Granted DescriptionOfOptionLifeShareOptionsGranted	5	year
CY2023	ifrs-full	Description Of Option Life Share Options Granted DescriptionOfOptionLifeShareOptionsGranted	5	year
CY2022	ifrs-full	Description Of Option Life Share Options Granted DescriptionOfOptionLifeShareOptionsGranted	4.9	year
CY2024	ifrs-full	Description Of Expected Volatility Share Options Granted DescriptionOfExpectedVolatilityShareOptionsGranted	1.03	pure
CY2023	ifrs-full	Description Of Expected Volatility Share Options Granted DescriptionOfExpectedVolatilityShareOptionsGranted	1.01	pure
CY2022	ifrs-full	Description Of Expected Volatility Share Options Granted DescriptionOfExpectedVolatilityShareOptionsGranted	0.94	pure
CY2024	gpvrf	Expected Forfeiture Rate Of Share Options Granted ExpectedForfeitureRateOfShareOptionsGranted	0	pure
CY2023	gpvrf	Expected Forfeiture Rate Of Share Options Granted ExpectedForfeitureRateOfShareOptionsGranted	0	pure
CY2022	gpvrf	Expected Forfeiture Rate Of Share Options Granted ExpectedForfeitureRateOfShareOptionsGranted	0	pure
CY2023	gpvrf	Current Portion Of Deferred Revenue Includes Financing Component Non Cash Transaction CurrentPortionOfDeferredRevenueIncludesFinancingComponentNonCashTransaction	324967	usd
CY2024Q1	gpvrf	Recognized Deferred Revenue RecognizedDeferredRevenue	36030	usd
CY2023Q1	gpvrf	Recognized Deferred Revenue RecognizedDeferredRevenue	83437	usd
CY2023Q1	ifrs-full	Deferred Income Including Contract Liabilities DeferredIncomeIncludingContractLiabilities	9998609	usd
CY2022Q1	ifrs-full	Deferred Income Including Contract Liabilities DeferredIncomeIncludingContractLiabilities	6514712	usd
CY2023	gpvrf	Additions To Deferred Revenue AdditionsToDeferredRevenue	11576344	usd
CY2024	gpvrf	Deposits Returned DepositsReturned	234415	usd
CY2023	gpvrf	Deposits Returned DepositsReturned	302298	usd
CY2024	gpvrf	Revenue Recognized From Deferred Revenue RevenueRecognizedFromDeferredRevenue	4183666	usd
CY2023	gpvrf	Revenue Recognized From Deferred Revenue RevenueRecognizedFromDeferredRevenue	7790149	usd
CY2024Q1	ifrs-full	Deferred Income Including Contract Liabilities DeferredIncomeIncludingContractLiabilities	9942385	usd
CY2023Q1	ifrs-full	Deferred Income Including Contract Liabilities DeferredIncomeIncludingContractLiabilities	9998609	usd
CY2024Q1	ifrs-full	Current Contract Liabilities CurrentContractLiabilities	7066145	usd
CY2023Q1	ifrs-full	Current Contract Liabilities CurrentContractLiabilities	8059769	usd
CY2024Q1	ifrs-full	Noncurrent Accruals And Noncurrent Deferred Income Including Noncurrent Contract Liabilities NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities	2876240	usd
CY2023Q1	ifrs-full	Noncurrent Accruals And Noncurrent Deferred Income Including Noncurrent Contract Liabilities NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities	1938840	usd
CY2024Q1	ifrs-full	Deferred Income Including Contract Liabilities DeferredIncomeIncludingContractLiabilities	9942385	usd
CY2023Q1	ifrs-full	Deferred Income Including Contract Liabilities DeferredIncomeIncludingContractLiabilities	9998609	usd
CY2024	ifrs-full	Disclosure Of Fair Value Of Financial Instruments Explanatory DisclosureOfFairValueOfFinancialInstrumentsExplanatory	<div> <div> <div> <div> <p style="text-align: justify; margin-top: 0px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span><b>17.<span style="display: inline-block; width: 20pt;"> </span>Financial Instruments </b></span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>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.</span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>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:</span></span></span></span></span></span></p> <p style="margin-bottom: 0pt; text-align: justify; margin-top: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>Level 1: Unadjusted quoted prices in active markets for identical assets and liabilities;</span></span></span></span></span></span></p> <p style="margin-top: 0pt; text-align: justify; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>Level 2: Inputs other than quoted prices that are observable for the asset or liabilities either directly or indirectly; and</span></span></span></span></span></span></p> <p style="text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>Level 3: Inputs that are not based on observable market data</span></span></span></span></span></span></p> <p style="text-align: justify; margin-top: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>The fair value of the Company's financial instruments approximates their carrying value, unless otherwise noted.</span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>The Company has exposure to the following financial instrument related risks.</span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span><b>Credit risk</b></span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>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.</span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>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 $131,089 on its promissory note (Note 7) (2023 – <span style="-sec-ix-hidden: Fxbrl_20240628062244540;">nil</span>)</span></span></span></span></span></span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>, as summarized in the table below:</span></span></span></span></span></span></p> <div> <div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td colspan="3" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span><b>Allowance for credit losses for the year ended March 31, 2024</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 85%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>Allowance for doubtful accounts on accounts receivable</span></span></span></span></span></span></td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>1,459,243</span></span></span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>(less allowance collected during the year)</span></span></span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>(139,370</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>)</span></span></span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>Net additions to allowance for doubtful accounts on accounts receivable</span></span></span></span></span></span></td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>1,319,873</span></span></span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>plus net additions to allowance for doubtful accounts on promissory note receivable</span></span></span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>131,089</span></span></span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>Allowance for credit losses</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>1,450,962</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> </table> <p style="margin-top: 0pt; margin-bottom: 0pt; font-family: Times New Roman, Times, serif;"> </p> <div> </div> <p style="text-align: justify; margin-top: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span><b>Liquidity risk</b></span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>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.</span></span></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span><span>The following table summarizes the Company's financial commitments by maturity as at March 31, 2024:</span></span></span></span></span></span></p> </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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>March 31, 2024</b></span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>Less than 3 months</b></span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>3 to 12 months</b></span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>One to five years</b></span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>Thereafter</b></span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Line of credit (Note 1)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>7,463,206</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Accounts payable and accrued liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>2,977,251</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Loans payable to related parties</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>2,549,120</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Lease liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>261,355</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>696,329</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>3,055,463</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>2,500,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Term loan facility</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>2,267,897</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Contingent liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>136,078</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>166,810</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>1,088,858</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Other liabilities</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>25,699</span></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>-</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>10,701,812</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>3,100,304</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>5,797,092</span></span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>3,588,858</span></span></span></span></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> <p style="text-align: justify; margin-top: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>(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.</span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>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).</span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>Market risks</b></span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>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.</span></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>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.</span></span></span></span></p> <span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><span id="page_114_integixAnchor"></span></span></span></span></span> <div> </div> <p style="text-align: justify; margin-top: 0pt; margin-bottom: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>As at March 31, 2024, the Company was exposed to currency risk through the following financial assets and liabilities in CDN Dollars.</span></span></span></span></p> </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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>CAD</span></span></span></span></td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Cash</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>137,887</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Accounts Receivable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>66,935</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Prepaids and deposits</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>147,866</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Finance Lease Receivable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>65,315</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Accounts Payable and Accrued Liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>(219,636</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Related Party Loan & Interests Payable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>(3,779,798</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>)</span></span></span></span></td> </tr> </table> </div> </div> </div> <div> <div> <p style="text-align: justify; margin-top: 10pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>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 $358,000 to comprehensive income/loss.</span></span></span></span></p> </div> </div> </div> </div> </div> </div>
CY2024	gpvrf	Disclosure Of Foreign Currency Risk Explanatory DisclosureOfForeignCurrencyRiskExplanatory	<div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom; width: 13%; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>CAD</span></span></span></span></td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Cash</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>137,887</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Accounts Receivable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>66,935</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Prepaids and deposits</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>147,866</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Finance Lease Receivable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>65,315</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Accounts Payable and Accrued Liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>(219,636</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Related Party Loan & Interests Payable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>(3,779,798</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>)</span></span></span></span></td> </tr> </table> </div> </div> </div>
CY2024Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	1150891	usd
CY2024Q1	gpvrf	Working Capital Surplus Deficit WorkingCapitalSurplusDeficit	15561765	usd
CY2024Q1	ifrs-full	Retained Earnings RetainedEarnings	-79020920	usd
CY2024Q1	ifrs-full	Equity Equity	11566819	usd
CY2024	ifrs-full	Disclosure Of Related Party Explanatory DisclosureOfRelatedPartyExplanatory	<div> <div> <div> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>19.<span style="display: inline-block; width: 20pt;"> </span>Related Party Transactions</b></span></span></p> </div> </div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A summary of compensation and other amounts paid to directors, officers and key management personnel is as follows:</span></span></p> <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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>For the Years Ended</b></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>31-Mar-24</b></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>31-Mar-23</b></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>31-Mar-22</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Salaries and Benefits (1)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">562,160</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">580,774</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">575,255</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Consulting fees (2)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">541,623</span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">396,250</span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">396,456</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Non-cash Options Vested (3)</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">874,321</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,100,717</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,242,528</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,978,104</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,077,741</span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,214,239</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> <p style="text-align: justify; margin-left: 24pt; text-indent: -18pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1)<span style="width: 9.06pt; text-indent: 0pt; display: inline-block;"> </span>Salaries and benefits incurred with directors and officers are included in salaries and administration on the Consolidated Statements of Operations and Comprehensive Loss.</span></span></p> <div> </div> <p style="text-align: justify; margin-left: 24pt; text-indent: -18pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2)<span style="width: 9.56pt; text-indent: 0pt; display: inline-block;"> </span>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.</span></span></p> <p style="text-align: justify; margin-left: 24pt; text-indent: -18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3)<span style="width: 9.56pt; text-indent: 0pt; display: inline-block;"> </span>Amounts recognized for related party stock-based compensation are included in Share-based payments on the Consolidated Statements of Operations.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities at March 31, 2024 included $105,676 (March 31, 2023 - $208,215)</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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).</span></span></p> <p style="text-align: justify; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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).</span></span></p> </div> </div> </div>
CY2024	ifrs-full	Key Management Personnel Compensation Shortterm Employee Benefits KeyManagementPersonnelCompensationShorttermEmployeeBenefits	562160	usd
CY2023	ifrs-full	Key Management Personnel Compensation Shortterm Employee Benefits KeyManagementPersonnelCompensationShorttermEmployeeBenefits	580774	usd
CY2022	ifrs-full	Key Management Personnel Compensation Shortterm Employee Benefits KeyManagementPersonnelCompensationShorttermEmployeeBenefits	575255	usd
CY2024	gpvrf	Key Management Personnel Compensation Consulting Fees KeyManagementPersonnelCompensationConsultingFees	541623	usd
CY2023	gpvrf	Key Management Personnel Compensation Consulting Fees KeyManagementPersonnelCompensationConsultingFees	396250	usd
CY2022	gpvrf	Key Management Personnel Compensation Consulting Fees KeyManagementPersonnelCompensationConsultingFees	396456	usd
CY2024	ifrs-full	Key Management Personnel Compensation Other Longterm Benefits KeyManagementPersonnelCompensationOtherLongtermBenefits	874321	usd
CY2023	ifrs-full	Key Management Personnel Compensation Other Longterm Benefits KeyManagementPersonnelCompensationOtherLongtermBenefits	2100717	usd
CY2022	ifrs-full	Key Management Personnel Compensation Other Longterm Benefits KeyManagementPersonnelCompensationOtherLongtermBenefits	3242528	usd
CY2024	ifrs-full	Key Management Personnel Compensation KeyManagementPersonnelCompensation	1978104	usd
CY2023	ifrs-full	Key Management Personnel Compensation KeyManagementPersonnelCompensation	3077741	usd
CY2022	ifrs-full	Key Management Personnel Compensation KeyManagementPersonnelCompensation	4214239	usd
CY2024	gpvrf	Disclosure Of Warranty Liability Explanatory DisclosureOfWarrantyLiabilityExplanatory	<div> <div> <div> <div> <div> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>20.<span style="display: inline-block; width: 20pt;"> </span>Warranty Liability</b></span></span></p> </div> </div> </div> </div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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</span></span></p> <div> </div> <p style="text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">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).</span></span></p> <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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2024</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2023</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Opening balance</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,077,749</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,042,983</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Warranty additions</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,343,838</span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,375,673</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Warranty disbursements</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(774,174</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(339,349</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Warranty expiry</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(147,108</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange translation</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(416</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,558</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,499,890</span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,077,749</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current portion</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">750,806</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">535,484</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Long term portion</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,749,084</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,542,265</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,499,890</span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,077,749</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> </div>
CY2024	gpvrf	Warranty Costs To Be Incurred Within Next Twelve Months WarrantyCostsToBeIncurredWithinNextTwelveMonths	750000	usd
CY2024	gpvrf	Percentage Of Increase Decrease In Warranty Provision PercentageOfIncreaseDecreaseInWarrantyProvision	0.05	pure
CY2024	gpvrf	Increase Decrease In Product Development Cost IncreaseDecreaseInProductDevelopmentCost	67000	usd
CY2023	gpvrf	Increase Decrease In Product Development Cost IncreaseDecreaseInProductDevelopmentCost	69000	usd
CY2022	ifrs-full	Tax Effect Of Foreign Tax Rates TaxEffectOfForeignTaxRates	-216059	usd
CY2024	gpvrf	Tax Effect Of Unrecognized Recognized Loss Carryforward TaxEffectOfUnrecognizedRecognizedLossCarryforward	4668124	usd
CY2023Q1	ifrs-full	Warranty Provision WarrantyProvision	2077749	usd
CY2024	gpvrf	Warranty Additions WarrantyAdditions	1343838	usd
CY2023	gpvrf	Warranty Additions WarrantyAdditions	1375673	usd
CY2024	gpvrf	Warranty Disbursements WarrantyDisbursements	774174	usd
CY2023	gpvrf	Warranty Disbursements WarrantyDisbursements	339349	usd
CY2024	gpvrf	Warranty Expiry WarrantyExpiry	147108	usd
CY2023	gpvrf	Warranty Expiry WarrantyExpiry	0	usd
CY2024	gpvrf	Increase Decrease Through Net Exchange Differences Warranty Provisions IncreaseDecreaseThroughNetExchangeDifferencesWarrantyProvisions	-416	usd
CY2023	gpvrf	Increase Decrease Through Net Exchange Differences Warranty Provisions IncreaseDecreaseThroughNetExchangeDifferencesWarrantyProvisions	-1558	usd
CY2024Q1	ifrs-full	Warranty Provision WarrantyProvision	2499890	usd
CY2023Q1	ifrs-full	Warranty Provision WarrantyProvision	2077749	usd
CY2024Q1	ifrs-full	Shortterm Warranty Provision ShorttermWarrantyProvision	750806	usd
CY2023Q1	ifrs-full	Shortterm Warranty Provision ShorttermWarrantyProvision	535484	usd
CY2024Q1	ifrs-full	Longterm Warranty Provision LongtermWarrantyProvision	1749084	usd
CY2023Q1	ifrs-full	Longterm Warranty Provision LongtermWarrantyProvision	1542265	usd
CY2024Q1	ifrs-full	Warranty Provision WarrantyProvision	2499890	usd
CY2023Q1	ifrs-full	Warranty Provision WarrantyProvision	2077749	usd
CY2024	ifrs-full	Disclosure Of Income Tax Explanatory DisclosureOfIncomeTaxExplanatory	<div> <div> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>21.<span style="display: inline-block; width: 20pt;"> </span>Income Taxes</b></span></span></span></p> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>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%.</span></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>The difference between tax expenses for the years and the expected income taxes based on the statutory rate are as follows:</span></span></span></p> <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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>For the year ended</b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>March 31, 2024</b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>March 31, 2023</b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>March 31, 2022</b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Combined statutory tax rate</span></span></span></td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span>27%</span></span></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span>27</span></span></span>%</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span>27</span></span></span>%</span></span></td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Expected income tax expense (recovery)</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(4,952,555</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(4,061,841</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(4,052,678</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Items not deductible for tax purposes</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>413,506</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>1,276,004</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>1,671,157</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Difference in tax rate in other jurisdictions</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(129,075</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(51,259</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(216,059</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Unrecognized deductible temporary differences and loss carryforwards</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>4,668,124</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>2,837,096</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>2,597,580</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Deferred income tax expense (recovery)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> <div> <p style="text-align: right; margin-top: 0pt; margin-bottom: 10pt;"> </p> </div> <div> </div> <p style="text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>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:</span></span></span></p> <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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>As at</b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>Deferred income tax assets</b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>March 31, 2024 </b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>March 31, 2023</b></span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Non-capital loss carry-forwards</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>13,409,149</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>10,504,646</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Capital assets</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>603,088</span></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>184,443</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Right of use assets and lease liabilities</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>143,159</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>110,287</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Warranty provision</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>313,610</span></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>557,217</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Deferred revenue</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(1,083,688</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Share issue costs</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>208,406</span></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>413,177</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Other carryforward balances</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>697,502</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>94,199</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Unrecognized deferred tax assets</span></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(14,291,227</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></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%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>(11,863,970</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>Net deferred income tax asset</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> <p style="text-align: justify; margin-top: 10pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>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.</span></span></span></p> </div> </div> </div> </div>
CY2024	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.27	pure
CY2024	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.27	pure
CY2023	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.27	pure
CY2022	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.27	pure
CY2024	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-4952555	usd
CY2023	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-4061841	usd
CY2022	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-4052678	usd
CY2024	ifrs-full	Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	413506	usd
CY2023	ifrs-full	Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	1276004	usd
CY2022	ifrs-full	Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	1671157	usd
CY2024	ifrs-full	Tax Effect Of Foreign Tax Rates TaxEffectOfForeignTaxRates	-129075	usd
CY2023	ifrs-full	Tax Effect Of Foreign Tax Rates TaxEffectOfForeignTaxRates	-51259	usd
CY2023	gpvrf	Tax Effect Of Unrecognized Recognized Loss Carryforward TaxEffectOfUnrecognizedRecognizedLossCarryforward	2837096	usd
CY2022	gpvrf	Tax Effect Of Unrecognized Recognized Loss Carryforward TaxEffectOfUnrecognizedRecognizedLossCarryforward	2597580	usd
CY2023	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0	usd
CY2022	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0	usd
CY2024Q1	ifrs-full	Deferred Tax Liability Asset DeferredTaxLiabilityAsset	0	usd
CY2023Q1	ifrs-full	Deferred Tax Liability Asset DeferredTaxLiabilityAsset	0	usd
CY2024	ifrs-full	Disclosure Of Business Combinations Explanatory DisclosureOfBusinessCombinationsExplanatory	<div> <p style="text-align: justify; margin-top: 0px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>22. Acquisition of Lion Truck Body and Contingent Liability</b></span></span></span></p> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>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.</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>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.</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>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.</span></span></span></p> <div> </div> <p style="text-align: justify; margin-top: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>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.</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>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 $250,832. </span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>The table below reflects management's determination of the fair value of major categories of assets acquired, liabilities assumed and consideration transferred as at the acquisition date. </span></span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>Fair value of consideration transferred</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Purchase price</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>240,000</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>less: Working capital adjustment</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>(152,873</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Cash purchase price</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>87,127</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>Fair value of net assets acquired</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Accounts receivables</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>127,852</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Inventory</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>786,688</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Equipment</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>268,252</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Right of use asset</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>448,512</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Goodwill</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>250,832</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Accounts payable</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>(83,562</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>)</span></span></span></td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Lease liabilities</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>(433,512</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>)</span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Deferred benefit of government assistance</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>(699,327</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Loans</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>(578,608</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>)</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Total</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>87,127</span></span></span></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>
CY2024	ifrs-full	Disclosure Of Operating Segments Explanatory DisclosureOfOperatingSegmentsExplanatory	<div> <div> <div> <div> <div> <div> <p style="text-align: justify; margin-top: 0px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>23.<span style="display: inline-block; width: 20pt;"> </span>Segmented Information </b></span></span></span></p> </div> </div> </div> </div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>The Company operates in one reportable operating segment, being the manufacture and distribution of all- electric commercial vehicles and transit, school and charter buses.</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span> 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. </span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>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.</span></span></span></p> <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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>For the Years Ended</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2024</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2023</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2022</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Vehicle and parts sales</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>38,879,072</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>39,311,659</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>13,714,227</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Revenue from operating and finance leases</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>385,643</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>113,789</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>3,297,619</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Accretion on promissory note</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>-</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>-</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>7,035</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Finance income</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>7,124</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>270,442</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>217,892</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>39,271,839</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>39,695,890</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>17,236,773</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> <p style="text-align: justify; margin-top: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>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: </span></span></span></p> <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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>For the Years Ended</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2024</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2023</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2022</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>United States of America</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>37,055,314</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>39,497,713</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>15,972,137</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Canada</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>2,216,525</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>198,177</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>1,264,636</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Total</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>39,271,839</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>39,695,890</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>17,236,773</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> <p style="text-align: justify; margin-top: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>The Company's property and equipment allocated by geography for the years ended March 31, 2024, and 2023 is as follows:</span></span></span></p> <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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>For the Years Ended</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2024</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><b>March 31, 2023</b></span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>United States of America</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>2,529,937</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>2,485,711</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Canada</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>233,588</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>119,080</span></span></span></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;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>Total</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>2,763,525</span></span></span></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%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>$</span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span>2,604,791</span></span></span></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>
CY2024	ifrs-full	Information About Major Customers InformationAboutMajorCustomers	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
CY2024	ifrs-full	Percentage Of Entitys Revenue PercentageOfEntitysRevenue	0.30	pure
CY2023	ifrs-full	Percentage Of Entitys Revenue PercentageOfEntitysRevenue	0.59	pure
CY2022	ifrs-full	Percentage Of Entitys Revenue PercentageOfEntitysRevenue	0.57	pure
CY2024	gpvrf	Vehicle Sales And Revenue From Operating And Finance Leases VehicleSalesAndRevenueFromOperatingAndFinanceLeases	385643	usd
CY2023	gpvrf	Vehicle Sales And Revenue From Operating And Finance Leases VehicleSalesAndRevenueFromOperatingAndFinanceLeases	4614250	usd
CY2022	gpvrf	Vehicle Sales And Revenue From Operating And Finance Leases VehicleSalesAndRevenueFromOperatingAndFinanceLeases	2970387	usd
CY2024	gpvrf	Vehicle Sales Revenue From Government Grants VehicleSalesRevenueFromGovernmentGrants	0	usd
CY2023	gpvrf	Vehicle Sales Revenue From Government Grants VehicleSalesRevenueFromGovernmentGrants	0	usd
CY2022	gpvrf	Vehicle Sales Revenue From Government Grants VehicleSalesRevenueFromGovernmentGrants	1929800	usd
CY2024	gpvrf	Revenue From Vehicle Sale RevenueFromVehicleSale	38879072	usd
CY2023	gpvrf	Revenue From Vehicle Sale RevenueFromVehicleSale	39311659	usd
CY2022	gpvrf	Revenue From Vehicle Sale RevenueFromVehicleSale	13714227	usd
CY2024	gpvrf	Revenue From Operating And Finance Leases RevenueFromOperatingAndFinanceLeases	385643	usd
CY2023	gpvrf	Revenue From Operating And Finance Leases RevenueFromOperatingAndFinanceLeases	113789	usd
CY2024	gpvrf	Accretion On Promissory Note AccretionOnPromissoryNote	0	usd
CY2023	gpvrf	Accretion On Promissory Note AccretionOnPromissoryNote	0	usd
CY2022	gpvrf	Accretion On Promissory Note AccretionOnPromissoryNote	7035	usd
CY2024	ifrs-full	Finance Income FinanceIncome	7124	usd
CY2023	ifrs-full	Finance Income FinanceIncome	270442	usd
CY2022	ifrs-full	Finance Income FinanceIncome	217892	usd
CY2024	ifrs-full	Revenue Revenue	39271839	usd
CY2023	ifrs-full	Revenue Revenue	39695890	usd
CY2022	ifrs-full	Revenue Revenue	17236773	usd
CY2024	ifrs-full	Revenue Revenue	39271839	usd
CY2023	ifrs-full	Revenue Revenue	39695890	usd
CY2024Q1	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	2763525	usd
CY2023Q1	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	2604791	usd
CY2024	ifrs-full	Disclosure Of Cash Flow Statement Explanatory DisclosureOfCashFlowStatementExplanatory	<div> <div> <div style="text-align: justify; margin-top: 0pt; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>25.<span style="display: inline-block; width: 20pt;"> </span>Supplemental Cash Flow Disclosure</b></span></span></div> </div> <div> <div> <p style="text-align: justify; margin-top: 0pt; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides additional detail regarding the Company's cash flow: </span></span></p> <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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>For the Years Ended</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2024</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2023</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>March 31, 2022</b></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Non-cash investing and financing transactions:</i></span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Right of use asset acquired</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">69,129</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,968,446</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accretion income on promissory note receivable</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,696</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,034</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment through financing</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">42,831</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets transferred from Inventory to Property and equipment</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">874,278</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></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;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,408,813</span></span></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>
CY2024	gpvrf	Right Of Use Asset Acquired As Non Cash Transaction RightOfUseAssetAcquiredAsNonCashTransaction	69129	usd
CY2023	gpvrf	Right Of Use Asset Acquired As Non Cash Transaction RightOfUseAssetAcquiredAsNonCashTransaction	4968446	usd
CY2022	gpvrf	Right Of Use Asset Acquired As Non Cash Transaction RightOfUseAssetAcquiredAsNonCashTransaction	0	usd
CY2023	gpvrf	Accretion Income On Promissory Note Receivable As Non Cash Transaction AccretionIncomeOnPromissoryNoteReceivableAsNonCashTransaction	0	usd
CY2022	gpvrf	Accretion Income On Promissory Note Receivable As Non Cash Transaction AccretionIncomeOnPromissoryNoteReceivableAsNonCashTransaction	-7034	usd
CY2024	gpvrf	Property And Equipment Through Financing PropertyAndEquipmentThroughFinancing	0	usd
CY2023	gpvrf	Property And Equipment Through Financing PropertyAndEquipmentThroughFinancing	0	usd
CY2023	gpvrf	Assets Transferred To From Inventory To From Property And Equipment As Non Cash Transaction AssetsTransferredToFromInventoryToFromPropertyAndEquipmentAsNonCashTransaction	0	usd
CY2022	gpvrf	Assets Transferred To From Inventory To From Property And Equipment As Non Cash Transaction AssetsTransferredToFromInventoryToFromPropertyAndEquipmentAsNonCashTransaction	-1408813	usd
CY2023	gpvrf	Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable		usd
CY2024	dei	Entity Central Index Key EntityCentralIndexKey	0001584547
CY2024	dei	Amendment Flag AmendmentFlag	false
CY2024	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	gpvrf	Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable		usd
CY2024	dei	Document Type DocumentType	20-F
CY2024	dei	Document Registration Statement DocumentRegistrationStatement	false
CY2024	dei	Document Annual Report DocumentAnnualReport	true
CY2024	dei	Document Period End Date DocumentPeriodEndDate	2024-03-31
CY2024	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--03-31
CY2024	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2024
CY2024	dei	Document Transition Report DocumentTransitionReport	false
CY2024	dei	Document Shell Company Report DocumentShellCompanyReport	false
CY2024	dei	Entity File Number EntityFileNumber	333-236252
CY2024	dei	Entity Registrant Name EntityRegistrantName	GREENPOWER MOTOR COMPANY INC.
CY2024	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	A1
CY2024	dei	Entity Address Address Line1 EntityAddressAddressLine1	240-209 Carrall Street
CY2024	dei	Entity Address City Or Town EntityAddressCityOrTown	Vancouver
CY2024	dei	Entity Address State Or Province EntityAddressStateOrProvince	BC
CY2024	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	V6B 2J2
CY2024	dei	Entity Address Country EntityAddressCountry	CA
CY2024	dei	Security12b Title Security12bTitle	Common Shares Without Par Value
CY2024Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	24991162	shares
CY2024	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2024	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2024	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2024	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2024	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2024	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2024	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2024	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2024	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2024	dei	Document Accounting Standard DocumentAccountingStandard	International Financial Reporting Standards
CY2024	dei	Entity Shell Company EntityShellCompany	false
CY2024	dei	Auditor Firm AuditorFirmId	1462
CY2024	dei	Auditor Name AuditorName	Crowe MacKay LLP
CY2024	dei	Auditor Location AuditorLocation	Vancouver, Canada
CY2024Q1	ifrs-full	Cash Cash	1150891	usd
CY2023Q1	ifrs-full	Cash Cash	600402	usd
CY2024Q1	ifrs-full	Trade And Other Current Receivables TradeAndOtherCurrentReceivables	2831942	usd
CY2023Q1	ifrs-full	Trade And Other Current Receivables TradeAndOtherCurrentReceivables	10406906	usd
CY2024Q1	ifrs-full	Current Finance Lease Receivables CurrentFinanceLeaseReceivables	111529	usd
CY2023Q1	ifrs-full	Current Finance Lease Receivables CurrentFinanceLeaseReceivables	1051873	usd
CY2024Q1	ifrs-full	Other Receivables OtherReceivables	0	usd

CY2024

ifrs-full

Cost Of Sales

CostOfSales

33914237

usd

CY2024Q1

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

4006004

usd

CY2023Q1

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

4570811

usd

CY2024Q1

ifrs-full

Other Noncurrent Financial Liabilities

OtherNoncurrentFinancialLiabilities

25699

usd

CY2023Q1

ifrs-full

Other Noncurrent Financial Liabilities

OtherNoncurrentFinancialLiabilities

34265

usd

CY2024Q1

ifrs-full

Longterm Borrowings

LongtermBorrowings

0

usd

CY2023Q1

ifrs-full

Longterm Borrowings

LongtermBorrowings

608751

usd

CY2024Q1

ifrs-full

Noncurrent Government Grants

NoncurrentGovernmentGrants

0

usd

CY2023Q1

ifrs-full

Noncurrent Government Grants

NoncurrentGovernmentGrants

667967

usd

CY2024Q1

ifrs-full

Longterm Warranty Provision

LongtermWarrantyProvision

1749084

usd

CY2023Q1

ifrs-full

Longterm Warranty Provision

LongtermWarrantyProvision

1542265

usd

CY2024Q1

ifrs-full

Liabilities

33636465

usd

CY2023Q1

ifrs-full

Liabilities

35863177

usd

CY2024Q1

ifrs-full

Issued Capital

IssuedCapital

76393993

usd

CY2023Q1

ifrs-full

Issued Capital

IssuedCapital

75528238

usd

CY2024Q1

ifrs-full

Capital Reserve

CapitalReserve

14305642

usd

CY2023Q1

ifrs-full

Capital Reserve

CapitalReserve

13066183

usd

CY2024Q1

ifrs-full

Accumulated Other Comprehensive Income

AccumulatedOtherComprehensiveIncome

-111896

usd

CY2023Q1

ifrs-full

Accumulated Other Comprehensive Income

AccumulatedOtherComprehensiveIncome

-141443

usd

CY2024Q1

ifrs-full

Retained Earnings

RetainedEarnings

-79020920

usd

CY2023Q1

ifrs-full

Retained Earnings

RetainedEarnings

-60790972

usd

CY2024Q1

ifrs-full

Equity

11566819

usd

CY2023Q1

ifrs-full

Equity

27662006

usd

CY2024Q1

ifrs-full

Equity And Liabilities

EquityAndLiabilities

45203284

usd

CY2023Q1

ifrs-full

Equity And Liabilities

EquityAndLiabilities

63525183

usd

CY2024

ifrs-full

Revenue

39271839

usd

CY2023

ifrs-full

Revenue

39695890

usd

CY2024

ifrs-full

Gross Profit

GrossProfit

5357602

usd

CY2023

ifrs-full

Gross Profit

GrossProfit

7250054

usd

CY2022

ifrs-full

Gross Profit

GrossProfit

3876705

usd

CY2024

ifrs-full

Administrative Expense

AdministrativeExpense

8814561

usd

CY2023

ifrs-full

Administrative Expense

AdministrativeExpense

7394085

usd

CY2022

ifrs-full

Administrative Expense

AdministrativeExpense

5807744

usd

CY2024

ifrs-full

Depreciation Expense

DepreciationExpense

1858458

usd

CY2023

ifrs-full

Depreciation Expense

DepreciationExpense

1219223

usd

CY2022

ifrs-full

Depreciation Expense

DepreciationExpense

661958

usd

CY2024

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

1811472

usd

CY2023

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

2090338

usd

CY2022

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

1381101

usd

CY2024

gpvrf

Office Expense

OfficeExpense

1607459

usd

CY2023

gpvrf

Office Expense

OfficeExpense

920468

usd

CY2022

gpvrf

Office Expense

OfficeExpense

419398

usd

CY2023

ifrs-full

Insurance Expense

InsuranceExpense

1801665

usd

CY2022

ifrs-full

Insurance Expense

InsuranceExpense

1244505

usd

CY2024

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

1925938

usd

CY2023

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

1477094

usd

CY2022

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

1207920

usd

CY2024

ifrs-full

Sales And Marketing Expense

SalesAndMarketingExpense

661426

usd

CY2023

ifrs-full

Sales And Marketing Expense

SalesAndMarketingExpense

818289

usd

CY2022

ifrs-full

Sales And Marketing Expense

SalesAndMarketingExpense

686544

usd

CY2024

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

1502112

usd

CY2023

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

3645893

usd

CY2022

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

5771475

usd

CY2024

ifrs-full

Transportation Expense

TransportationExpense

212263

usd

CY2023

ifrs-full

Transportation Expense

TransportationExpense

324773

usd

CY2022

ifrs-full

Transportation Expense

TransportationExpense

231472

usd

CY2023

ifrs-full

Travel Expense

TravelExpense

748299

usd

CY2022

ifrs-full

Travel Expense

TravelExpense

641500

usd

CY2024

ifrs-full

Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

1450962

usd

CY2023

ifrs-full

Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

95153

usd

CY2022

ifrs-full

Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

8940

usd

CY2024

ifrs-full

Other Income

OtherIncome

306288

usd

CY2023

ifrs-full

Other Income

OtherIncome

72867

usd

CY2022

ifrs-full

Other Income

OtherIncome

364296

usd

CY2024

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

131416

usd

CY2023

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

-30897

usd

CY2022

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

-65117

usd

CY2024

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-17919529

usd

CY2023

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-14793025

usd

CY2022

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-14402341

usd

CY2024

ifrs-full

Impairment Loss

ImpairmentLoss

423267

usd

CY2023

ifrs-full

Impairment Loss

ImpairmentLoss

250832

usd

CY2022

ifrs-full

Impairment Loss

ImpairmentLoss

607579

usd

CY2024

ifrs-full

Profit Loss

ProfitLoss

-18342796

usd

CY2023

ifrs-full

Profit Loss

ProfitLoss

-15043857

usd

CY2022

ifrs-full

Profit Loss

ProfitLoss

-15009920

usd

CY2024

ifrs-full

Other Comprehensive Income Net Of Tax Exchange Differences On Translation

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

29547

usd

CY2023

ifrs-full

Other Comprehensive Income Net Of Tax Exchange Differences On Translation

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

-13007

usd

CY2022

ifrs-full

Other Comprehensive Income Net Of Tax Exchange Differences On Translation

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

-39413

usd

CY2024

ifrs-full

Comprehensive Income

ComprehensiveIncome

-18313249

usd

CY2023

ifrs-full

Comprehensive Income

ComprehensiveIncome

-15056864

usd

CY2022

ifrs-full

Comprehensive Income

ComprehensiveIncome

-15049333

usd

CY2024

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.74

CY2024

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.74

CY2023

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.64

CY2023

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.64

CY2022

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.69

CY2022

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.69

CY2024

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

24950961

shares

CY2024

ifrs-full

Weighted Average Shares

WeightedAverageShares

24950961

shares

CY2023

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

23522755

shares

CY2023

ifrs-full

Weighted Average Shares

WeightedAverageShares

23522755

shares

CY2022

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

21877488

shares

CY2022

ifrs-full

Weighted Average Shares

WeightedAverageShares

21877488

shares

CY2021Q1

ifrs-full

Equity

36152448

usd

CY2022

ifrs-full

Share Issue Related Cost

ShareIssueRelatedCost

27329

usd

CY2022

ifrs-full

Increase Decrease Through Exercise Of Warrants Equity

IncreaseDecreaseThroughExerciseOfWarrantsEquity

6311673

usd

CY2022

ifrs-full

Increase Decrease Through Exercise Of Options

IncreaseDecreaseThroughExerciseOfOptions

1226259

usd

CY2022

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

5771475

usd

CY2023

gpvrf

Shares Value Issued For Cash

SharesValueIssuedForCash

4895826

usd

CY2023

ifrs-full

Profit Loss

ProfitLoss

-15043857

usd

CY2023Q1

ifrs-full

Equity

27662006

usd

CY2024

ifrs-full

Share Issue Related Cost

ShareIssueRelatedCost

14904

usd

CY2024

gpvrf

Shares Value Issued For Cash

SharesValueIssuedForCash

520892

usd

CY2024

ifrs-full

Increase Decrease Through Exercise Of Options

IncreaseDecreaseThroughExerciseOfOptions

209962

usd

CY2024

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

1502112

usd

CY2024

gpvrf

Reserve Of Exchanges Differences On Translation

ReserveOfExchangesDifferencesOnTranslation

29547

usd

CY2024

ifrs-full

Profit Loss

ProfitLoss

-18342796

usd

CY2024Q1

ifrs-full

Equity

11566819

usd

CY2024

ifrs-full

Profit Loss

ProfitLoss

-18342796

usd

CY2023

ifrs-full

Profit Loss

ProfitLoss

-15043857

usd

CY2022

ifrs-full

Profit Loss

ProfitLoss

-15009920

usd

CY2024

ifrs-full

Increase Decrease In Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets

-1450962

usd

CY2023

ifrs-full

Increase Decrease In Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets

-95153

usd

CY2022

ifrs-full

Increase Decrease In Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets

-8940

usd

CY2024

ifrs-full

Adjustments For Depreciation Expense

AdjustmentsForDepreciationExpense

1854728

usd

CY2023

ifrs-full

Adjustments For Depreciation Expense

AdjustmentsForDepreciationExpense

1219223

usd

CY2022

ifrs-full

Adjustments For Depreciation Expense

AdjustmentsForDepreciationExpense

661958

usd

CY2024

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

1502112

usd

CY2023

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

3645893

usd

CY2022

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

5771475

usd

CY2024

gpvrf

Adjustments For Accretion And Income

AdjustmentsForAccretionAndIncome

723199

usd

CY2023

gpvrf

Adjustments For Accretion And Income

AdjustmentsForAccretionAndIncome

826584

usd

CY2022

gpvrf

Adjustments For Accretion And Income

AdjustmentsForAccretionAndIncome

-7034

usd

CY2024

gpvrf

Adjustments For Amortization Of Deferred Financing Fees

AdjustmentsForAmortizationOfDeferredFinancingFees

0

usd

CY2023

gpvrf

Adjustments For Amortization Of Deferred Financing Fees

AdjustmentsForAmortizationOfDeferredFinancingFees

0

usd

CY2022

gpvrf

Adjustments For Amortization Of Deferred Financing Fees

AdjustmentsForAmortizationOfDeferredFinancingFees

416738

usd

CY2024

ifrs-full

Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

423267

usd

CY2023

ifrs-full

Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

250832

usd

CY2022

ifrs-full

Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

607579

usd

CY2024

ifrs-full

Adjustments For Gain Loss On Disposals Property Plant And Equipment

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

306288

usd

CY2023

ifrs-full

Adjustments For Gain Loss On Disposals Property Plant And Equipment

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

72867

usd

CY2022

ifrs-full

Adjustments For Gain Loss On Disposals Property Plant And Equipment

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

365278

usd

CY2023

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

-30897

usd

CY2022

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

-65117

usd

CY2024

ifrs-full

Cash Flows From Used In Operations Before Changes In Working Capital

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

-11747378

usd

CY2023

ifrs-full

Cash Flows From Used In Operations Before Changes In Working Capital

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

-8856142

usd

CY2022

ifrs-full

Cash Flows From Used In Operations Before Changes In Working Capital

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

-7696627

usd

CY2024

ifrs-full

Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

6255091

usd

CY2023

ifrs-full

Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

-7377311

usd

CY2024

ifrs-full

Adjustments For Decrease Increase In Inventories

AdjustmentsForDecreaseIncreaseInInventories

8752609

usd

CY2023

ifrs-full

Adjustments For Decrease Increase In Inventories

AdjustmentsForDecreaseIncreaseInInventories

-9132692

usd

CY2022

ifrs-full

Adjustments For Decrease Increase In Inventories

AdjustmentsForDecreaseIncreaseInInventories

-21018276

usd

CY2024

gpvrf

Adjustments For Decrease Increase In Prepaids And Deposits

AdjustmentsForDecreaseIncreaseInPrepaidsAndDeposits

-419778

usd

CY2023

gpvrf

Adjustments For Decrease Increase In Prepaids And Deposits

AdjustmentsForDecreaseIncreaseInPrepaidsAndDeposits

172935

usd

CY2022

gpvrf

Adjustments For Decrease Increase In Prepaids And Deposits

AdjustmentsForDecreaseIncreaseInPrepaidsAndDeposits

-73373

usd

CY2024

gpvrf

Adjustments For Decrease Increase In Finance Lease Receivables

AdjustmentsForDecreaseIncreaseInFinanceLeaseReceivables

132138

usd

CY2023

gpvrf

Adjustments For Decrease Increase In Finance Lease Receivables

AdjustmentsForDecreaseIncreaseInFinanceLeaseReceivables

425383

usd

CY2022

gpvrf

Adjustments For Decrease Increase In Finance Lease Receivables

AdjustmentsForDecreaseIncreaseInFinanceLeaseReceivables

287947

usd

CY2024

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

-4339016

usd

CY2023

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

5816192

usd

CY2022

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

192973

usd

CY2024

ifrs-full

Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

-337484

usd

CY2023

ifrs-full

Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

3158930

usd

CY2022

ifrs-full

Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

6389707

usd

CY2024

ifrs-full

Adjustments For Increase Decrease In Derivative Financial Liabilities

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

571570

usd

CY2023

ifrs-full

Adjustments For Increase Decrease In Derivative Financial Liabilities

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

1034766

usd

CY2022

ifrs-full

Adjustments For Increase Decrease In Derivative Financial Liabilities

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

93232

usd

CY2024

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-1132248

usd

CY2023

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-14757939

usd

CY2022

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-20343748

usd

CY2024

ifrs-full

Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

0

usd

CY2023

ifrs-full

Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

874184

usd

CY2022

ifrs-full

Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

0

usd

CY2024

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

361533

usd

CY2023

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

355993

usd

CY2022

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

536093

usd

CY2024

gpvrf

Proceeds From Lion Truck Body Business Combination

ProceedsFromLionTruckBodyBusinessCombination

0

usd

CY2023

gpvrf

Proceeds From Lion Truck Body Business Combination

ProceedsFromLionTruckBodyBusinessCombination

215000

usd

CY2022

gpvrf

Proceeds From Lion Truck Body Business Combination

ProceedsFromLionTruckBodyBusinessCombination

0

usd

CY2023

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

303191

usd

CY2022

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-536093

usd

CY2024

ifrs-full

Cash Repayments Of Advances And Loans From Related Parties

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

449400

usd

CY2023

ifrs-full

Cash Repayments Of Advances And Loans From Related Parties

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

0

usd

CY2022

ifrs-full

Cash Repayments Of Advances And Loans From Related Parties

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

0

usd

CY2024

ifrs-full

Cash Advances And Loans From Related Parties

CashAdvancesAndLoansFromRelatedParties

0

usd

CY2023

ifrs-full

Cash Advances And Loans From Related Parties

CashAdvancesAndLoansFromRelatedParties

3043734

usd

CY2022

ifrs-full

Cash Advances And Loans From Related Parties

CashAdvancesAndLoansFromRelatedParties

0

usd

CY2024

gpvrf

Proceeds From Repayment Of Line Of Credit

ProceedsFromRepaymentOfLineOfCredit

850974

usd

CY2023

gpvrf

Proceeds From Repayment Of Line Of Credit

ProceedsFromRepaymentOfLineOfCredit

845853

usd

CY2022

gpvrf

Proceeds From Repayment Of Line Of Credit

ProceedsFromRepaymentOfLineOfCredit

5766379

usd

CY2024

gpvrf

Monthly Payments

MonthlyPayments

30111

usd

CY2023

gpvrf

Monthly Payments

MonthlyPayments

15055

usd

CY2024

gpvrf

Payments Of Promissory Note Classified As Financing Activities

PaymentsOfPromissoryNoteClassifiedAsFinancingActivities

0

usd

CY2023

gpvrf

Payments Of Promissory Note Classified As Financing Activities

PaymentsOfPromissoryNoteClassifiedAsFinancingActivities

0

usd

CY2022

gpvrf

Payments Of Promissory Note Classified As Financing Activities

PaymentsOfPromissoryNoteClassifiedAsFinancingActivities

346166

usd

CY2024

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

1050611

usd

CY2023

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

394580

usd

CY2022

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

266042

usd

CY2024

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

520892

usd

CY2023

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

4895826

usd

CY2022

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

0

usd

CY2024

gpvrf

Repayment Of Other Liabilities

RepaymentOfOtherLiabilities

8566

usd

CY2023

gpvrf

Repayment Of Other Liabilities

RepaymentOfOtherLiabilities

8566

usd

CY2022

gpvrf

Repayment Of Other Liabilities

RepaymentOfOtherLiabilities

0

usd

CY2024

gpvrf

Payments For Equity Offering Costs

PaymentsForEquityOfferingCosts

14904

usd

CY2023

gpvrf

Payments For Equity Offering Costs

PaymentsForEquityOfferingCosts

216803

usd

CY2022

gpvrf

Payments For Equity Offering Costs

PaymentsForEquityOfferingCosts

27329

usd

CY2024

ifrs-full

Proceeds From Exercise Of Options

ProceedsFromExerciseOfOptions

209962

usd

CY2023

ifrs-full

Proceeds From Exercise Of Options

ProceedsFromExerciseOfOptions

8761

usd

CY2022

ifrs-full

Proceeds From Exercise Of Options

ProceedsFromExerciseOfOptions

1226259

usd

CY2024

ifrs-full

Proceeds From Exercise Of Warrants

ProceedsFromExerciseOfWarrants

0

usd

CY2023

ifrs-full

Proceeds From Exercise Of Warrants

ProceedsFromExerciseOfWarrants

0

usd

CY2022

ifrs-full

Proceeds From Exercise Of Warrants

ProceedsFromExerciseOfWarrants

6311673

usd

CY2024

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

2323833

usd

CY2024

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

120437

usd

CY2023

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

-22452

usd

CY2022

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

-104559

usd

CY2024

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

550489

usd

CY2023

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

-6287920

usd

CY2022

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

-8319626

usd

CY2023Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

600402

usd

CY2022Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

6888322

usd

CY2021Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

15207948

usd

CY2024Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

1150891

usd

CY2023Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

600402

usd

CY2024Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

1150891

usd

CY2024Q1

gpvrf

Working Capital Surplus Deficit

WorkingCapitalSurplusDeficit

15561765

usd

CY2024Q1

ifrs-full

Retained Earnings

RetainedEarnings

-79020920

usd

CY2024Q1

ifrs-full

Equity

11566819

usd

CY2024

ifrs-full

Profit Loss

ProfitLoss

-18342796

usd

CY2024

ifrs-full

Description Of Accounting Policy For Business Combinations Explanatory

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

<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>

CY2024

ifrs-full

Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Impairment Of Nonfinancial Assets Explanatory

DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Measuring Inventories

DescriptionOfAccountingPolicyForMeasuringInventories

<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>

CY2024

gpvrf

Disclosure Of Useful Lives Of Property Plant And Equipment Explanatory

DisclosureOfUsefulLivesOfPropertyPlantAndEquipmentExplanatory

<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>

CY2024

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.74

CY2023

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.64

CY2022

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.69

CY2024

ifrs-full

Description Of Accounting Policy For Issued Capital Explanatory

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Sharebased Payment Transactions Explanatory

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Provisions Explanatory

DescriptionOfAccountingPolicyForProvisionsExplanatory

<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>

CY2023Q1

ifrs-full

Goodwill

250832

usd

CY2024

gpvrf

Description Of Accounting Policy For Adoption Of Accounting Standards Explanatory

DescriptionOfAccountingPolicyForAdoptionOfAccountingStandardsExplanatory

<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>

CY2024

gpvrf

Description Of Accounting Policy For Future Accounting Pronouncements Explanatory

DescriptionOfAccountingPolicyForFutureAccountingPronouncementsExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Accounting Judgements And Estimates Explanatory

DisclosureOfAccountingJudgementsAndEstimatesExplanatory

<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>

CY2023

ifrs-full

Impairment Loss

ImpairmentLoss

250832

usd

CY2024Q1

ifrs-full

Trade And Other Current Receivables

TradeAndOtherCurrentReceivables

2831942

usd

CY2023Q1

ifrs-full

Trade And Other Current Receivables

TradeAndOtherCurrentReceivables

10406906

usd

CY2024

ifrs-full

Disclosure Of Allowance For Credit Losses Explanatory

DisclosureOfAllowanceForCreditLossesExplanatory

<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>

CY2023Q1

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

139370

usd

CY2022Q1

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

44579

usd

CY2024

gpvrf

New Allowance Recognized Of Accounts Receivable

NewAllowanceRecognizedOfAccountsReceivable

1459243

usd

CY2023

gpvrf

New Allowance Recognized Of Accounts Receivable

NewAllowanceRecognizedOfAccountsReceivable

139370

usd

CY2024

ifrs-full

Utilisation Allowance Account For Credit Losses Of Financial Assets

UtilisationAllowanceAccountForCreditLossesOfFinancialAssets

139370

usd

CY2023

ifrs-full

Utilisation Allowance Account For Credit Losses Of Financial Assets

UtilisationAllowanceAccountForCreditLossesOfFinancialAssets

44579

usd

CY2024Q1

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

1459243

usd

CY2023Q1

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

139370

usd

CY2024

ifrs-full

Disclosure Of Leases Explanatory

DisclosureOfLeasesExplanatory

<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>

CY2024

ifrs-full

Selling Profit Loss On Finance Leases

SellingProfitLossOnFinanceLeases

53924

usd

CY2023

ifrs-full

Selling Profit Loss On Finance Leases

SellingProfitLossOnFinanceLeases

0

usd

CY2022

ifrs-full

Selling Profit Loss On Finance Leases

SellingProfitLossOnFinanceLeases

725814

usd

CY2023

gpvrf

Payments For Short Term Leases

PaymentsForShortTermLeases

236480

usd

CY2022Q1

ifrs-full

Finance Lease Receivables

FinanceLeaseReceivables

3395739

usd

CY2024Q1

ifrs-full

Net Investment In Finance Lease

NetInvestmentInFinanceLease

148158

usd

CY2023Q1

ifrs-full

Net Investment In Finance Lease

NetInvestmentInFinanceLease

0

usd

CY2024Q1

gpvrf

Finance Lease Investment Derecognized

FinanceLeaseInvestmentDerecognized

-1334921

usd

CY2023Q1

gpvrf

Finance Lease Investment Derecognized

FinanceLeaseInvestmentDerecognized

0

usd

CY2024

ifrs-full

Increase Decrease In Net Investment In Finance Lease

IncreaseDecreaseInNetInvestmentInFinanceLease

351434

usd

CY2023

ifrs-full

Increase Decrease In Net Investment In Finance Lease

IncreaseDecreaseInNetInvestmentInFinanceLease

695825

usd

CY2024

ifrs-full

Finance Income On Net Investment In Finance Lease

FinanceIncomeOnNetInvestmentInFinanceLease

149492

usd

CY2024Q1

ifrs-full

Finance Lease Receivables

FinanceLeaseReceivables

1158384

usd

CY2023Q1

ifrs-full

Finance Lease Receivables

FinanceLeaseReceivables

2970356

usd

CY2024Q1

ifrs-full

Current Finance Lease Receivables

CurrentFinanceLeaseReceivables

111529

usd

CY2023Q1

ifrs-full

Current Finance Lease Receivables

CurrentFinanceLeaseReceivables

1051873

usd

CY2023Q1

ifrs-full

Noncurrent Finance Lease Receivables

NoncurrentFinanceLeaseReceivables

1918483

usd

CY2023Q1

gpvrf

Principal Amount Of Promissory Note

PrincipalAmountOfPromissoryNote

173072

usd

CY2023Q1

gpvrf

Monthly Payments

MonthlyPayments

15055

usd

CY2023Q1

gpvrf

Promissory Note Receivable Interest Percentage

PromissoryNoteReceivableInterestPercentage

0.08

pure

CY2024Q1

ifrs-full

Noncurrent Receivables

NoncurrentReceivables

0

usd

CY2023Q1

ifrs-full

Noncurrent Receivables

NoncurrentReceivables

159171

usd

CY2024Q1

ifrs-full

Work In Progress

WorkInProgress

14341949

usd

CY2023Q1

ifrs-full

Work In Progress

WorkInProgress

5711648

usd

CY2024Q1

ifrs-full

Finished Goods

FinishedGoods

13813014

usd

CY2023Q1

ifrs-full

Finished Goods

FinishedGoods

31871760

usd

CY2024Q1

ifrs-full

Inventories

32010631

usd

CY2023Q1

ifrs-full

Inventories

41609234

usd

CY2024

ifrs-full

Inventory Writedown2011

InventoryWritedown2011

1078854

usd

CY2023

ifrs-full

Inventory Writedown2011

InventoryWritedown2011

192000

usd

CY2022

ifrs-full

Inventory Writedown2011

InventoryWritedown2011

153798

usd

CY2024

gpvrf

Inventory Included In Cost Of Sales

InventoryIncludedInCostOfSales

31179514

usd

CY2023

gpvrf

Inventory Included In Cost Of Sales

InventoryIncludedInCostOfSales

31438059

usd

CY2022

gpvrf

Inventory Included In Cost Of Sales

InventoryIncludedInCostOfSales

13360068

usd

CY2024

gpvrf

Disclosure Of Right Of Use Assets And Lease Liabilities Explanatory

DisclosureOfRightOfUseAssetsAndLeaseLiabilitiesExplanatory

<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>

CY2024Q1

ifrs-full

Weighted Average Lessees Incremental Borrowing Rate Applied To Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16

WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16

0.08

pure

CY2024

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

377026

usd

CY2023

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

229743

usd

CY2022

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

18321

usd

CY2024

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

785306

usd

CY2023

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

571793

usd

CY2022

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

233500

usd

CY2024

ifrs-full

Rental Expense

RentalExpense

1050611

usd

CY2023

ifrs-full

Rental Expense

RentalExpense

394580

usd

CY2022

ifrs-full

Rental Expense

RentalExpense

284363

usd

CY2024Q1

gpvrf

Operating Lease Interest Expense

OperatingLeaseInterestExpense

1876937

usd

CY2024Q1

ifrs-full

Lease Liabilities

LeaseLiabilities

4636211

usd

CY2024Q1

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

630207

usd

CY2024Q1

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

4006004

usd

CY2023Q1

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

2604791

usd

CY2024Q1

gpvrf

Line Of Credit Maximum Limit

LineOfCreditMaximumLimit

8000000

usd

CY2023Q1

gpvrf

Line Of Credit Maximum Limit

LineOfCreditMaximumLimit

8000000

usd

CY2024

ifrs-full

Borrowings Interest Rate Basis

BorrowingsInterestRateBasis

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%).

CY2024Q1

gpvrf

Personal Guarantees Provided By Company Directors

PersonalGuaranteesProvidedByCompanyDirectors

5020000

usd

CY2024

gpvrf

Description Of Current Ratio Limit Under Line Of Credit

DescriptionOfCurrentRatioLimitUnderLineOfCredit

1.2:1

CY2024Q1

gpvrf

Line Of Credit Subject To Margin Requirement

LineOfCreditSubjectToMarginRequirement

5000000

usd

CY2024Q1

gpvrf

Line Of Credit Drawn Balance

LineOfCreditDrawnBalance

7463206

usd

CY2023Q1

gpvrf

Line Of Credit Drawn Balance

LineOfCreditDrawnBalance

6612232

usd

CY2023

ifrs-full

Increase Decrease In Number Of Shares Outstanding

IncreaseDecreaseInNumberOfSharesOutstanding

1568590

shares

CY2023

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

3322

share

CY2022

ifrs-full

Increase Decrease In Number Of Shares Outstanding

IncreaseDecreaseInNumberOfSharesOutstanding

2255478

shares

CY2022

gpvrf

Number Of Warrants Exercised

NumberOfWarrantsExercised

1925656

shares

CY2022

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

329822

share

CY2023

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

317913

share

CY2023

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

3645893

usd

CY2022

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

5771475

usd

CY2024

ifrs-full

Weighted Average Share Price2019

WeightedAverageSharePrice2019

3.85

CY2023

ifrs-full

Weighted Average Share Price2019

WeightedAverageSharePrice2019

8.06

CY2022

ifrs-full

Weighted Average Share Price2019

WeightedAverageSharePrice2019

10.87

CY2024

ifrs-full

Weighted Average Share Price Share Options Granted2019

WeightedAverageSharePriceShareOptionsGranted2019

2.72

CY2023

ifrs-full

Weighted Average Share Price Share Options Granted2019

WeightedAverageSharePriceShareOptionsGranted2019

3.66

CY2022

ifrs-full

Weighted Average Share Price Share Options Granted2019

WeightedAverageSharePriceShareOptionsGranted2019

16.61

CY2024

ifrs-full

Exercise Price Share Options Granted2019

ExercisePriceShareOptionsGranted2019

2.72

CY2023

ifrs-full

Exercise Price Share Options Granted2019

ExercisePriceShareOptionsGranted2019

3.66

CY2022

ifrs-full

Exercise Price Share Options Granted2019

ExercisePriceShareOptionsGranted2019

16.61

CY2024

ifrs-full

Description Of Risk Free Interest Rate Share Options Granted

DescriptionOfRiskFreeInterestRateShareOptionsGranted

0.034

pure

CY2023

ifrs-full

Description Of Risk Free Interest Rate Share Options Granted

DescriptionOfRiskFreeInterestRateShareOptionsGranted

0.0322

pure

CY2022

ifrs-full

Description Of Risk Free Interest Rate Share Options Granted

DescriptionOfRiskFreeInterestRateShareOptionsGranted

0.0123

pure

CY2024

ifrs-full

Description Of Option Life Share Options Granted

DescriptionOfOptionLifeShareOptionsGranted

5

year

CY2023

ifrs-full

Description Of Option Life Share Options Granted

DescriptionOfOptionLifeShareOptionsGranted

5

year

CY2022

ifrs-full

Description Of Option Life Share Options Granted

DescriptionOfOptionLifeShareOptionsGranted

4.9

year

CY2024

ifrs-full

Description Of Expected Volatility Share Options Granted

DescriptionOfExpectedVolatilityShareOptionsGranted

1.03

pure

CY2023

ifrs-full

Description Of Expected Volatility Share Options Granted

DescriptionOfExpectedVolatilityShareOptionsGranted

1.01

pure

CY2022

ifrs-full

Description Of Expected Volatility Share Options Granted

DescriptionOfExpectedVolatilityShareOptionsGranted

0.94

pure

CY2024

gpvrf

Expected Forfeiture Rate Of Share Options Granted

ExpectedForfeitureRateOfShareOptionsGranted

0

pure

CY2023

gpvrf

Expected Forfeiture Rate Of Share Options Granted

ExpectedForfeitureRateOfShareOptionsGranted

0

pure

CY2022

gpvrf

Expected Forfeiture Rate Of Share Options Granted

ExpectedForfeitureRateOfShareOptionsGranted

0

pure

CY2023

gpvrf

Current Portion Of Deferred Revenue Includes Financing Component Non Cash Transaction

CurrentPortionOfDeferredRevenueIncludesFinancingComponentNonCashTransaction

324967

usd

CY2024Q1

gpvrf

Recognized Deferred Revenue

RecognizedDeferredRevenue

36030

usd

CY2023Q1

gpvrf

Recognized Deferred Revenue

RecognizedDeferredRevenue

83437

usd

CY2023Q1

ifrs-full

Deferred Income Including Contract Liabilities

DeferredIncomeIncludingContractLiabilities

9998609

usd

CY2022Q1

ifrs-full

Deferred Income Including Contract Liabilities

DeferredIncomeIncludingContractLiabilities

6514712

usd

CY2023

gpvrf

Additions To Deferred Revenue

AdditionsToDeferredRevenue

11576344

usd

CY2024

gpvrf

Deposits Returned

DepositsReturned

234415

usd

CY2023

gpvrf

Deposits Returned

DepositsReturned

302298

usd

CY2024

gpvrf

Revenue Recognized From Deferred Revenue

RevenueRecognizedFromDeferredRevenue

4183666

usd

CY2023

gpvrf

Revenue Recognized From Deferred Revenue

RevenueRecognizedFromDeferredRevenue

7790149

usd

CY2024Q1

ifrs-full

Deferred Income Including Contract Liabilities

DeferredIncomeIncludingContractLiabilities

9942385

usd

CY2023Q1

ifrs-full

Deferred Income Including Contract Liabilities

DeferredIncomeIncludingContractLiabilities

9998609

usd

CY2024Q1

ifrs-full

Current Contract Liabilities

CurrentContractLiabilities

7066145

usd

CY2023Q1

ifrs-full

Current Contract Liabilities

CurrentContractLiabilities

8059769

usd

CY2024Q1

ifrs-full

Noncurrent Accruals And Noncurrent Deferred Income Including Noncurrent Contract Liabilities

NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

2876240

usd

CY2023Q1

ifrs-full

Noncurrent Accruals And Noncurrent Deferred Income Including Noncurrent Contract Liabilities

NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

1938840

usd

CY2024Q1

ifrs-full

Deferred Income Including Contract Liabilities

DeferredIncomeIncludingContractLiabilities

9942385

usd

CY2023Q1

ifrs-full

Deferred Income Including Contract Liabilities

DeferredIncomeIncludingContractLiabilities

9998609

usd

CY2024

ifrs-full

Disclosure Of Fair Value Of Financial Instruments Explanatory

DisclosureOfFairValueOfFinancialInstrumentsExplanatory

<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>

CY2024

gpvrf

Disclosure Of Foreign Currency Risk Explanatory

DisclosureOfForeignCurrencyRiskExplanatory

<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>

CY2024Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

1150891

usd

CY2024Q1

gpvrf

Working Capital Surplus Deficit

WorkingCapitalSurplusDeficit

15561765

usd

CY2024Q1

ifrs-full

Retained Earnings

RetainedEarnings

-79020920

usd

CY2024Q1

ifrs-full

Equity

11566819

usd

CY2024

ifrs-full

Disclosure Of Related Party Explanatory

DisclosureOfRelatedPartyExplanatory

<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>

CY2024

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

562160

usd

CY2023

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

580774

usd

CY2022

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

575255

usd

CY2024

gpvrf

Key Management Personnel Compensation Consulting Fees

KeyManagementPersonnelCompensationConsultingFees

541623

usd

CY2023

gpvrf

Key Management Personnel Compensation Consulting Fees

KeyManagementPersonnelCompensationConsultingFees

396250

usd

CY2022

gpvrf

Key Management Personnel Compensation Consulting Fees

KeyManagementPersonnelCompensationConsultingFees

396456

usd

CY2024

ifrs-full

Key Management Personnel Compensation Other Longterm Benefits

KeyManagementPersonnelCompensationOtherLongtermBenefits

874321

usd

CY2023

ifrs-full

Key Management Personnel Compensation Other Longterm Benefits

KeyManagementPersonnelCompensationOtherLongtermBenefits

2100717

usd

CY2022

ifrs-full

Key Management Personnel Compensation Other Longterm Benefits

KeyManagementPersonnelCompensationOtherLongtermBenefits

3242528

usd

CY2024

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

1978104

usd

CY2023

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

3077741

usd

CY2022

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

4214239

usd

CY2024

gpvrf

Disclosure Of Warranty Liability Explanatory

DisclosureOfWarrantyLiabilityExplanatory

<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>

CY2024

gpvrf

Warranty Costs To Be Incurred Within Next Twelve Months

WarrantyCostsToBeIncurredWithinNextTwelveMonths

750000

usd

CY2024

gpvrf

Percentage Of Increase Decrease In Warranty Provision

PercentageOfIncreaseDecreaseInWarrantyProvision

0.05

pure

CY2024

gpvrf

Increase Decrease In Product Development Cost

IncreaseDecreaseInProductDevelopmentCost

67000

usd

CY2023

gpvrf

Increase Decrease In Product Development Cost

IncreaseDecreaseInProductDevelopmentCost

69000

usd

CY2022

ifrs-full

Tax Effect Of Foreign Tax Rates

TaxEffectOfForeignTaxRates

-216059

usd

CY2024

gpvrf

Tax Effect Of Unrecognized Recognized Loss Carryforward

TaxEffectOfUnrecognizedRecognizedLossCarryforward

4668124

usd

CY2023Q1

ifrs-full

Warranty Provision

WarrantyProvision

2077749

usd

CY2024

gpvrf

Warranty Additions

WarrantyAdditions

1343838

usd

CY2023

gpvrf

Warranty Additions

WarrantyAdditions

1375673

usd

CY2024

gpvrf

Warranty Disbursements

WarrantyDisbursements

774174

usd

CY2023

gpvrf

Warranty Disbursements

WarrantyDisbursements

339349

usd

CY2024

gpvrf

Warranty Expiry

WarrantyExpiry

147108

usd

CY2023

gpvrf

Warranty Expiry

WarrantyExpiry

0

usd

CY2024

gpvrf

Increase Decrease Through Net Exchange Differences Warranty Provisions

IncreaseDecreaseThroughNetExchangeDifferencesWarrantyProvisions

-416

usd

CY2023

gpvrf

Increase Decrease Through Net Exchange Differences Warranty Provisions

IncreaseDecreaseThroughNetExchangeDifferencesWarrantyProvisions

-1558

usd

CY2024Q1

ifrs-full

Warranty Provision

WarrantyProvision

2499890

usd

CY2023Q1

ifrs-full

Warranty Provision

WarrantyProvision

2077749

usd

CY2024Q1

ifrs-full

Shortterm Warranty Provision

ShorttermWarrantyProvision

750806

usd

CY2023Q1

ifrs-full

Shortterm Warranty Provision

ShorttermWarrantyProvision

535484

usd

CY2024Q1

ifrs-full

Longterm Warranty Provision

LongtermWarrantyProvision

1749084

usd

CY2023Q1

ifrs-full

Longterm Warranty Provision

LongtermWarrantyProvision

1542265

usd

CY2024Q1

ifrs-full

Warranty Provision

WarrantyProvision

2499890

usd

CY2023Q1

ifrs-full

Warranty Provision

WarrantyProvision

2077749

usd

CY2024

ifrs-full

Disclosure Of Income Tax Explanatory

DisclosureOfIncomeTaxExplanatory

<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>

CY2024

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.27

pure

CY2024

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.27

pure

CY2023

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.27

pure

CY2022

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.27

pure

CY2024

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-4952555

usd

CY2023

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-4061841

usd

CY2022

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-4052678

usd

CY2024

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

413506

usd

CY2023

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

1276004

usd

CY2022

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

1671157

usd

CY2024

ifrs-full

Tax Effect Of Foreign Tax Rates

TaxEffectOfForeignTaxRates

-129075

usd

CY2023

ifrs-full

Tax Effect Of Foreign Tax Rates

TaxEffectOfForeignTaxRates

-51259

usd

CY2023

gpvrf

Tax Effect Of Unrecognized Recognized Loss Carryforward

TaxEffectOfUnrecognizedRecognizedLossCarryforward

2837096

usd

CY2022

gpvrf

Tax Effect Of Unrecognized Recognized Loss Carryforward

TaxEffectOfUnrecognizedRecognizedLossCarryforward

2597580

usd

CY2023

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

usd

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

usd

CY2024Q1

ifrs-full

Deferred Tax Liability Asset

DeferredTaxLiabilityAsset

0

usd

CY2023Q1

ifrs-full

Deferred Tax Liability Asset

DeferredTaxLiabilityAsset

0

usd

CY2024

ifrs-full

Disclosure Of Business Combinations Explanatory

DisclosureOfBusinessCombinationsExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Operating Segments Explanatory

DisclosureOfOperatingSegmentsExplanatory

<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>

CY2024

ifrs-full

Information About Major Customers

InformationAboutMajorCustomers

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

CY2024

ifrs-full

Percentage Of Entitys Revenue

PercentageOfEntitysRevenue

0.30

pure

CY2023

ifrs-full

Percentage Of Entitys Revenue

PercentageOfEntitysRevenue

0.59

pure

CY2022

ifrs-full

Percentage Of Entitys Revenue

PercentageOfEntitysRevenue

0.57

pure

CY2024

gpvrf

Vehicle Sales And Revenue From Operating And Finance Leases

VehicleSalesAndRevenueFromOperatingAndFinanceLeases

385643

usd

CY2023

gpvrf

Vehicle Sales And Revenue From Operating And Finance Leases

VehicleSalesAndRevenueFromOperatingAndFinanceLeases

4614250

usd

CY2022

gpvrf

Vehicle Sales And Revenue From Operating And Finance Leases

VehicleSalesAndRevenueFromOperatingAndFinanceLeases

2970387

usd

CY2024

gpvrf

Vehicle Sales Revenue From Government Grants

VehicleSalesRevenueFromGovernmentGrants

0

usd

CY2023

gpvrf

Vehicle Sales Revenue From Government Grants

VehicleSalesRevenueFromGovernmentGrants

0

usd

CY2022

gpvrf

Vehicle Sales Revenue From Government Grants

VehicleSalesRevenueFromGovernmentGrants

1929800

usd

CY2024

gpvrf

Revenue From Vehicle Sale

RevenueFromVehicleSale

38879072

usd

CY2023

gpvrf

Revenue From Vehicle Sale

RevenueFromVehicleSale

39311659

usd

CY2022

gpvrf

Revenue From Vehicle Sale

RevenueFromVehicleSale

13714227

usd

CY2024

gpvrf

Revenue From Operating And Finance Leases

RevenueFromOperatingAndFinanceLeases

385643

usd

CY2023

gpvrf

Revenue From Operating And Finance Leases

RevenueFromOperatingAndFinanceLeases

113789

usd

CY2024

gpvrf

Accretion On Promissory Note

AccretionOnPromissoryNote

0

usd

CY2023

gpvrf

Accretion On Promissory Note

AccretionOnPromissoryNote

0

usd

CY2022

gpvrf

Accretion On Promissory Note

AccretionOnPromissoryNote

7035

usd

CY2024

ifrs-full

Finance Income

FinanceIncome

7124

usd

CY2023

ifrs-full

Finance Income

FinanceIncome

270442

usd

CY2022

ifrs-full

Finance Income

FinanceIncome

217892

usd

CY2024

ifrs-full

Revenue

39271839

usd

CY2023

ifrs-full

Revenue

39695890

usd

CY2022

ifrs-full

Revenue

17236773

usd

CY2024

ifrs-full

Revenue

39271839

usd

CY2023

ifrs-full

Revenue

39695890

usd

CY2024Q1

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

2763525

usd

CY2023Q1

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

2604791

usd

CY2024

ifrs-full

Disclosure Of Cash Flow Statement Explanatory

DisclosureOfCashFlowStatementExplanatory

<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>

CY2024

gpvrf

Right Of Use Asset Acquired As Non Cash Transaction

RightOfUseAssetAcquiredAsNonCashTransaction

69129

usd

CY2023

gpvrf

Right Of Use Asset Acquired As Non Cash Transaction

RightOfUseAssetAcquiredAsNonCashTransaction

4968446

usd

CY2022

gpvrf

Right Of Use Asset Acquired As Non Cash Transaction

RightOfUseAssetAcquiredAsNonCashTransaction

0

usd

CY2023

gpvrf

Accretion Income On Promissory Note Receivable As Non Cash Transaction

AccretionIncomeOnPromissoryNoteReceivableAsNonCashTransaction

0

usd

CY2022

gpvrf

Accretion Income On Promissory Note Receivable As Non Cash Transaction

AccretionIncomeOnPromissoryNoteReceivableAsNonCashTransaction

-7034

usd

CY2024

gpvrf

Property And Equipment Through Financing

PropertyAndEquipmentThroughFinancing

0

usd

CY2023

gpvrf

Property And Equipment Through Financing

PropertyAndEquipmentThroughFinancing

0

usd

CY2023

gpvrf

Assets Transferred To From Inventory To From Property And Equipment As Non Cash Transaction

AssetsTransferredToFromInventoryToFromPropertyAndEquipmentAsNonCashTransaction

0

usd

CY2022

gpvrf

Assets Transferred To From Inventory To From Property And Equipment As Non Cash Transaction

AssetsTransferredToFromInventoryToFromPropertyAndEquipmentAsNonCashTransaction

-1408813

usd

CY2023

gpvrf

Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable

AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable

usd

CY2024

dei

Entity Central Index Key

EntityCentralIndexKey

0001584547

CY2024

dei

Amendment Flag

AmendmentFlag

false

CY2024

dei

Document Fiscal Period Focus

DocumentFiscalPeriodFocus

FY

CY2023

gpvrf

Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable

AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable

usd

CY2024

dei

Document Type

DocumentType

20-F

CY2024

dei

Document Registration Statement

DocumentRegistrationStatement

false

CY2024

dei

Document Annual Report

DocumentAnnualReport

true

CY2024

dei

Document Period End Date

DocumentPeriodEndDate

2024-03-31

CY2024

dei

Current Fiscal Year End Date

CurrentFiscalYearEndDate

--03-31

CY2024

dei

Document Fiscal Year Focus

DocumentFiscalYearFocus

2024

CY2024

dei

Document Transition Report

DocumentTransitionReport

false

CY2024

dei

Document Shell Company Report

DocumentShellCompanyReport

false

CY2024

dei

Entity File Number

EntityFileNumber

333-236252

CY2024

dei

Entity Registrant Name

EntityRegistrantName

GREENPOWER MOTOR COMPANY INC.

CY2024

dei

Entity Incorporation State Country Code

EntityIncorporationStateCountryCode

A1

CY2024

dei

Entity Address Address Line1

EntityAddressAddressLine1

240-209 Carrall Street

CY2024

dei

Entity Address City Or Town

EntityAddressCityOrTown

Vancouver

CY2024

dei

Entity Address State Or Province

EntityAddressStateOrProvince

BC

CY2024

dei

Entity Address Postal Zip Code

EntityAddressPostalZipCode

V6B 2J2

CY2024

dei

Entity Address Country

EntityAddressCountry

CA

CY2024

dei

Security12b Title

Security12bTitle

Common Shares Without Par Value

CY2024Q1

dei

Entity Common Stock Shares Outstanding

EntityCommonStockSharesOutstanding

24991162

shares

CY2024

dei

Entity Well Known Seasoned Issuer

EntityWellKnownSeasonedIssuer

No

CY2024

dei

Entity Voluntary Filers

EntityVoluntaryFilers

No

CY2024

dei

Entity Current Reporting Status

EntityCurrentReportingStatus

Yes

CY2024

dei

Entity Interactive Data Current

EntityInteractiveDataCurrent

Yes

CY2024

dei

Entity Filer Category

EntityFilerCategory

Non-accelerated Filer

CY2024

dei

Entity Emerging Growth Company

EntityEmergingGrowthCompany

true

CY2024

dei

Entity Ex Transition Period

EntityExTransitionPeriod

false

CY2024

dei

Icfr Auditor Attestation Flag

IcfrAuditorAttestationFlag

false

CY2024

dei

Document Fin Stmt Error Correction Flag

DocumentFinStmtErrorCorrectionFlag

false

CY2024

dei

Document Accounting Standard

DocumentAccountingStandard

International Financial Reporting Standards

CY2024

dei

Entity Shell Company

EntityShellCompany

false

CY2024

dei

Auditor Firm

AuditorFirmId

1462

CY2024

dei

Auditor Name

AuditorName

Crowe MacKay LLP

CY2024

dei

Auditor Location

AuditorLocation

Vancouver, Canada

CY2024Q1

ifrs-full

Cash

1150891

usd

CY2023Q1

ifrs-full

Cash

600402

usd

CY2024Q1

ifrs-full

Trade And Other Current Receivables

TradeAndOtherCurrentReceivables

2831942

usd

CY2023Q1

ifrs-full

Trade And Other Current Receivables

TradeAndOtherCurrentReceivables

10406906

usd

CY2024Q1

ifrs-full

Current Finance Lease Receivables

CurrentFinanceLeaseReceivables

111529

usd

CY2023Q1

ifrs-full

Current Finance Lease Receivables

CurrentFinanceLeaseReceivables

1051873

usd

CY2024Q1

ifrs-full

Other Receivables

OtherReceivables

0

usd

CY2023Q1

ifrs-full

Other Receivables

OtherReceivables

159171

usd

CY2024Q1

ifrs-full

Inventories

32010631

usd

CY2023Q1

ifrs-full

Inventories

41609234

usd

CY2024Q1

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

748362

usd

CY2023Q1

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

328584

usd

CY2024Q1

ifrs-full

Current Assets

CurrentAssets

36853355

usd

CY2023Q1

ifrs-full

Current Assets

CurrentAssets

54156170

usd

CY2024Q1

ifrs-full

Noncurrent Finance Lease Receivables

NoncurrentFinanceLeaseReceivables

1046855

usd

CY2023Q1

ifrs-full

Noncurrent Finance Lease Receivables

NoncurrentFinanceLeaseReceivables

1918483

usd

CY2024Q1

ifrs-full

Rightofuse Assets

RightofuseAssets

4124563

usd

CY2023Q1

ifrs-full

Rightofuse Assets

RightofuseAssets

4845738

usd

CY2024Q1

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

2763525

usd

CY2023Q1

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

2604791

usd

CY2024Q1

gpvrf

Restricted Deposit

RestrictedDeposit

414985

usd

CY2023Q1

gpvrf

Restricted Deposit

RestrictedDeposit

0

usd

CY2024Q1

ifrs-full

Other Noncurrent Assets

OtherNoncurrentAssets

1

usd

CY2023Q1

ifrs-full

Other Noncurrent Assets

OtherNoncurrentAssets

1

usd

CY2024Q1

ifrs-full

Assets

45203284

usd

CY2023Q1

ifrs-full

Assets

63525183

usd

CY2024Q1

gpvrf

Line Of Credit Current

LineOfCreditCurrent

7463206

usd

CY2023Q1

gpvrf

Line Of Credit Current

LineOfCreditCurrent

6612232

usd

CY2024Q1

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

2267897

usd

CY2023Q1

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

0

usd

CY2024Q1

ifrs-full

Current Accrued Expenses And Other Current Liabilities

CurrentAccruedExpensesAndOtherCurrentLiabilities

2977251

usd

CY2023Q1

ifrs-full

Current Accrued Expenses And Other Current Liabilities

CurrentAccruedExpensesAndOtherCurrentLiabilities

7316267

usd

CY2024Q1

ifrs-full

Current Deferred Income Including Current Contract Liabilities

CurrentDeferredIncomeIncludingCurrentContractLiabilities

7066145

usd

CY2023Q1

ifrs-full

Current Deferred Income Including Current Contract Liabilities

CurrentDeferredIncomeIncludingCurrentContractLiabilities

8059769

usd

CY2024Q1

ifrs-full

Trade And Other Current Payables To Related Parties

TradeAndOtherCurrentPayablesToRelatedParties

0

usd

CY2023Q1

ifrs-full

Trade And Other Current Payables To Related Parties

TradeAndOtherCurrentPayablesToRelatedParties

3287645

usd

CY2024Q1

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

630207

usd

CY2023Q1

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

669040

usd

CY2024Q1

ifrs-full

Shortterm Warranty Provision

ShorttermWarrantyProvision

750806

usd

CY2023Q1

ifrs-full

Shortterm Warranty Provision

ShorttermWarrantyProvision

535484

usd

CY2024Q1

ifrs-full

Current Government Grants

CurrentGovernmentGrants

0

usd

CY2023Q1

ifrs-full

Current Government Grants

CurrentGovernmentGrants

18374

usd

CY2024Q1

gpvrf

Current Portion Of Contingent Liability

CurrentPortionOfContingentLiability

136078

usd

CY2023Q1

gpvrf

Current Portion Of Contingent Liability

CurrentPortionOfContingentLiability

0

usd

CY2024Q1

ifrs-full

Current Borrowings And Current Portion Of Noncurrent Borrowings

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

0

usd

CY2023Q1

ifrs-full

Current Borrowings And Current Portion Of Noncurrent Borrowings

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

1467

usd

CY2024Q1

ifrs-full

Current Liabilities

CurrentLiabilities

21291590

usd

CY2023Q1

ifrs-full

Current Liabilities

CurrentLiabilities

26500278

usd

CY2024Q1

ifrs-full

Noncurrent Deferred Income Including Noncurrent Contract Liabilities

NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

2876240

usd

CY2023Q1

ifrs-full

Noncurrent Deferred Income Including Noncurrent Contract Liabilities

NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

1938840

usd

CY2024Q1

gpvrf

Contingent Liability

ContingentLiability

1255668

usd

CY2023Q1

gpvrf

Contingent Liability

ContingentLiability

0

usd

CY2024Q1

ifrs-full

Noncurrent Payables To Related Parties

NoncurrentPayablesToRelatedParties

2432180

usd

CY2023Q1

ifrs-full

Noncurrent Payables To Related Parties

NoncurrentPayablesToRelatedParties

0

usd

CY2022

ifrs-full

Revenue

17236773

usd

CY2023

ifrs-full

Cost Of Sales

CostOfSales

32445836

usd

CY2022

ifrs-full

Cost Of Sales

CostOfSales

13360068

usd

CY2024

ifrs-full

Insurance Expense

InsuranceExpense

1716157

usd

CY2024

ifrs-full

Travel Expense

TravelExpense

599169

usd

CY2024

ifrs-full

Operating Expense

OperatingExpense

22159977

usd

CY2023

ifrs-full

Operating Expense

OperatingExpense

20535280

usd

CY2022

ifrs-full

Operating Expense

OperatingExpense

18062557

usd

CY2024

gpvrf

Profit Loss From Operations Before Interest Accretion And Foreign Exchange

ProfitLossFromOperationsBeforeInterestAccretionAndForeignExchange

-16802375

usd

CY2023

gpvrf

Profit Loss From Operations Before Interest Accretion And Foreign Exchange

ProfitLossFromOperationsBeforeInterestAccretionAndForeignExchange

-13285226

usd

CY2022

gpvrf

Profit Loss From Operations Before Interest Accretion And Foreign Exchange

ProfitLossFromOperationsBeforeInterestAccretionAndForeignExchange

-14185852

usd

CY2024

ifrs-full

Interest Expense

InterestExpense

1554858

usd

CY2023

ifrs-full

Interest Expense

InterestExpense

1549769

usd

CY2022

ifrs-full

Interest Expense

InterestExpense

515668

usd

CY2022

gpvrf

Reserve Of Exchanges Differences On Translation

ReserveOfExchangesDifferencesOnTranslation

-39413

usd

CY2022

ifrs-full

Profit Loss

ProfitLoss

-15009920

usd

CY2022Q1

ifrs-full

Equity

34385193

usd

CY2023

ifrs-full

Share Issue Related Cost

ShareIssueRelatedCost

216803

usd

CY2023

ifrs-full

Increase Decrease Through Exercise Of Options

IncreaseDecreaseThroughExerciseOfOptions

8761

usd

CY2023

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

3645893

usd

CY2023

gpvrf

Reserve Of Exchanges Differences On Translation

ReserveOfExchangesDifferencesOnTranslation

-13007

usd

CY2024

gpvrf

Adjustments For Impairment Loss Reversal Of Impairment Loss For Inventory

AdjustmentsForImpairmentLossReversalOfImpairmentLossForInventory

1078854

usd

CY2023

gpvrf

Adjustments For Impairment Loss Reversal Of Impairment Loss For Inventory

AdjustmentsForImpairmentLossReversalOfImpairmentLossForInventory

192000

usd

CY2022

gpvrf

Adjustments For Impairment Loss Reversal Of Impairment Loss For Inventory

AdjustmentsForImpairmentLossReversalOfImpairmentLossForInventory

153798

usd

CY2024

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

131416

usd

CY2022

ifrs-full

Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

1480669

usd

CY2024

gpvrf

Restricted Deposit Classified As Investing Activities

RestrictedDepositClassifiedAsInvestingActivities

400000

usd

CY2023

gpvrf

Restricted Deposit Classified As Investing Activities

RestrictedDepositClassifiedAsInvestingActivities

0

usd

CY2022

gpvrf

Restricted Deposit Classified As Investing Activities

RestrictedDepositClassifiedAsInvestingActivities

0

usd

CY2024

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-761533

usd

CY2024

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

2235375

usd

CY2023

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

0

usd

CY2022

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

0

usd

CY2022

gpvrf

Monthly Payments

MonthlyPayments

0

usd

CY2023

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

8189280

usd

CY2022

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

12664774

usd

CY2022Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

6888322

usd

CY2024

gpvrf

Disclosure Of Nature And Continuance Of Operations Explanatory

DisclosureOfNatureAndContinuanceOfOperationsExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Material Accounting Policy Information Explanatory

DisclosureOfMaterialAccountingPolicyInformationExplanatory

<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>

CY2024

gpvrf

Description Of Accounting Policy For Basis Of Preparation Explanatory

DescriptionOfAccountingPolicyForBasisOfPreparationExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Significant Investments In Subsidiaries Explanatory

DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Financial Instruments Explanatory

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

<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>

CY2024

ifrs-full

Increase Decrease Through Adjustments Arising From Passage Of Time Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

1319873

usd

CY2023

ifrs-full

Increase Decrease Through Adjustments Arising From Passage Of Time Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

94791

usd

CY2024

gpvrf

Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable

AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable

131089

usd

CY2024

gpvrf

Impairment On Accounts Receivable

ImpairmentOnAccountsReceivable

0

usd

CY2023

gpvrf

Impairment On Accounts Receivable

ImpairmentOnAccountsReceivable

0

usd

CY2024

gpvrf

Impairment Of Accounts Receivable Related To Finance Lease

ImpairmentOfAccountsReceivableRelatedToFinanceLease

423267

usd

CY2023

gpvrf

Impairment Of Accounts Receivable Related To Finance Lease

ImpairmentOfAccountsReceivableRelatedToFinanceLease

0

usd

CY2024

ifrs-full

Description Of Accounting Policy For Recognition Of Revenue

DescriptionOfAccountingPolicyForRecognitionOfRevenue

<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>

CY2024

gpvrf

Description Of Accounting Policy For Warranty Explanatory

DescriptionOfAccountingPolicyForWarrantyExplanatory

<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>

CY2024

gpvrf

Term Of Warranty

TermOfWarranty

P5Y

CY2024Q1

ifrs-full

Warranty Provision

WarrantyProvision

2499890

usd

CY2023Q1

ifrs-full

Warranty Provision

WarrantyProvision

2077749

usd

CY2024

gpvrf

Writedown Of Assets Due To Finance Lease Receivables

WritedownOfAssetsDueToFinanceLeaseReceivables

423237

usd

CY2023

gpvrf

Writedown Of Assets Due To Goodwill

WritedownOfAssetsDueToGoodwill

250832

usd

CY2022

gpvrf

Writedown Of Assets Due To Property Plant And Equipment And Receivables

WritedownOfAssetsDueToPropertyPlantAndEquipmentAndReceivables

607579

usd

CY2024

ifrs-full

Description Of Accounting Policy For Foreign Currency Translation Explanatory

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Property Plant And Equipment Explanatory

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Earnings Per Share Explanatory

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

<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>

CY2024

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.74

CY2023

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.64

CY2022

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.69

CY2024

ifrs-full

Description Of Accounting Policy For Government Grants

DescriptionOfAccountingPolicyForGovernmentGrants

<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>

CY2024

ifrs-full

Description Of Accounting Policy For Leases Explanatory

DescriptionOfAccountingPolicyForLeasesExplanatory

<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>

CY2023

gpvrf

Writedown Of Assets Due To Goodwill

WritedownOfAssetsDueToGoodwill

250832

usd

CY2024

ifrs-full

Disclosure Of Restricted Cash And Cash Equivalents Explanatory

DisclosureOfRestrictedCashAndCashEquivalentsExplanatory

<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>

CY2024Q1

ifrs-full

Cash

1150891

usd

CY2023Q1

ifrs-full

Cash

600402

usd

CY2024

ifrs-full

Disclosure Of Trade And Other Receivables Explanatory

DisclosureOfTradeAndOtherReceivablesExplanatory

<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>

CY2024

ifrs-full

Increase Decrease Through Adjustments Arising From Passage Of Time Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

1319873

usd

CY2023

ifrs-full

Increase Decrease Through Adjustments Arising From Passage Of Time Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

94791

usd

CY2024

gpvrf

Impairment Of Accounts Receivable Related To Finance Lease

ImpairmentOfAccountsReceivableRelatedToFinanceLease

423267

usd

CY2023

gpvrf

Impairment Of Accounts Receivable Related To Finance Lease

ImpairmentOfAccountsReceivableRelatedToFinanceLease

0

usd

CY2024

gpvrf

Disclosure Of Changes In Finance Lease Receivables Explanatory

DisclosureOfChangesInFinanceLeaseReceivablesExplanatory

<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>

CY2023Q1

ifrs-full

Finance Lease Receivables

FinanceLeaseReceivables

2970356

usd

CY2024Q1

gpvrf

Impairment On Finance Lease Receivables

ImpairmentOnFinanceLeaseReceivables

423267

usd

CY2023Q1

gpvrf

Impairment On Finance Lease Receivables

ImpairmentOnFinanceLeaseReceivables

0

usd

CY2023

ifrs-full

Finance Income On Net Investment In Finance Lease

FinanceIncomeOnNetInvestmentInFinanceLease

270442

usd

CY2024Q1

ifrs-full

Noncurrent Finance Lease Receivables

NoncurrentFinanceLeaseReceivables

1046855

usd

CY2024

ifrs-full

Disclosure Of Maturity Analysis Of Finance Lease Payments Receivable Explanatory

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory

<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>

CY2024Q1

ifrs-full

Unearned Finance Income Relating To Finance Lease Payments Receivable

UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable

888095

usd

CY2024Q1

ifrs-full

Finance Lease Receivables

FinanceLeaseReceivables

1158384

usd

CY2024Q1

ifrs-full

Current Finance Lease Receivables

CurrentFinanceLeaseReceivables

111529

usd

CY2024Q1

ifrs-full

Noncurrent Finance Lease Receivables

NoncurrentFinanceLeaseReceivables

1046855

usd

CY2024Q1

gpvrf

Carrying Value Of Finance Lease Receivables

CarryingValueOfFinanceLeaseReceivables

971226

usd

CY2024

gpvrf

Disclosure Of Promissory Note Receivable Explanatory

DisclosureOfPromissoryNoteReceivableExplanatory

<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>

CY2024

gpvrf

Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable

AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable

131089

usd

CY2024

ifrs-full

Disclosure Of Inventories Explanatory

DisclosureOfInventoriesExplanatory

<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>

CY2024

gpvrf

Disclosure Of Detailed Information Of Inventories Explanatory

DisclosureOfDetailedInformationOfInventoriesExplanatory

<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>

CY2024Q1

ifrs-full

Spare Parts

SpareParts

3855668

usd

CY2023Q1

ifrs-full

Spare Parts

SpareParts

4025826

usd

CY2024

ifrs-full

Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory

<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>

CY2024

gpvrf

Payments For Short Term Leases

PaymentsForShortTermLeases

91312

usd

CY2022

gpvrf

Payments For Short Term Leases

PaymentsForShortTermLeases

132500

usd

CY2024

gpvrf

Remaining Payments On Short Term Leases

RemainingPaymentsOnShortTermLeases

12326

usd

CY2024

ifrs-full

Disclosure Of Quantitative Information About Rightofuse Assets Explanatory

DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

<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>

CY2023Q1

ifrs-full

Rightofuse Assets

RightofuseAssets

4845738

usd

CY2024

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

785306

usd

CY2024

gpvrf

Transfer To Deposit Right Of Use Assets

TransferToDepositRightOfUseAssets

-5000

usd

CY2024

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

69131

usd

CY2024Q1

ifrs-full

Rightofuse Assets

RightofuseAssets

4124563

usd

CY2023Q2

gpvrf

Restricted Deposit Classified As Investing Activities

RestrictedDepositClassifiedAsInvestingActivities

400000

usd

CY2023Q2

gpvrf

Description Of Terms Of Deposits

DescriptionOfTermsOfDeposits

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.

CY2023Q2

gpvrf

Deposits Interest Rate Percentage

DepositsInterestRatePercentage

0.049

pure

CY2024

ifrs-full

Disclosure Of Property Plant And Equipment Explanatory

DisclosureOfPropertyPlantAndEquipmentExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Detailed Information About Property Plant And Equipment Explanatory

DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

<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>

CY2024Q1

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

2763525

usd

CY2024

gpvrf

Increase Decrease Inventories In Property Plant And Equipment

IncreaseDecreaseInventoriesInPropertyPlantAndEquipment

874278

usd

CY2024

gpvrf

Disclosure Of Line Of Credit Explanatory

DisclosureOfLineOfCreditExplanatory

<div> <div> <div> <div> <div> <div> <div> 12. Line of Credit The Company's primary bank account denominated in US dollars is linked to its Line of Credit such that funds deposited to the bank account reduce the outstanding balance on the Line of Credit. As at March 31, 2024 the Company's Line of Credit had a credit limit of up to $8,000,000 (2023 - $8,000,000). 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%). The Line of Credit is secured by a general floating charge on the Company's assets and the assets of one of its subsidiaries, and one of the Company's subsidiaries has provided a corporate guarantee. Two directors of the Company have provided personal guarantees for a total of $5,020,000. The Line of Credit contains customary business covenants such as maintenance of security, maintenance of corporate existence, and other covenants typical for a corporate operating line of credit, and the Line of Credit has one financial covenant, to maintain a current ratio, defined as current assets over current liabilities, of greater than 1.2:1, for which the Company is in compliance as at March 31, 2024 and March 31, 2023. In addition, the availability of the credit limit over $5,000,000 is subject to margin requirements of a percentage of finished goods inventory and accounts receivable. As of March 31, 2024, the Company had a drawn balance of $7,463,206 (2023 - $6,612,232) on the Line of Credit. </div> </div> </div> </div> </div> </div> </div>

CY2024Q1

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

2267897

usd

CY2023Q1

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

0

usd

CY2024

ifrs-full

Disclosure Of Issued Capital Explanatory

DisclosureOfIssuedCapitalExplanatory

<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>

CY2024

ifrs-full

Increase Decrease In Number Of Shares Outstanding

IncreaseDecreaseInNumberOfSharesOutstanding

274534

shares

CY2024

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

85715

share

CY2024

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

520892

usd

CY2024

gpvrf

Professional Fees Expense Related To Prospectus Offering And Atm

ProfessionalFeesExpenseRelatedToProspectusOfferingAndAtm

14904

usd

CY2023

gpvrf

Professional Fees Expense Related To Prospectus Offering And Atm

ProfessionalFeesExpenseRelatedToProspectusOfferingAndAtm

216803

usd

CY2022

gpvrf

Professional Fees Expense Related To Prospectus Offering And Atm

ProfessionalFeesExpenseRelatedToProspectusOfferingAndAtm

0

usd

CY2024

ifrs-full

Disclosure Of Sharebased Payment Arrangements Explanatory

DisclosureOfSharebasedPaymentArrangementsExplanatory

<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>

CY2024

gpvrf

Number Of Incentive Stock Option Plans

NumberOfIncentiveStockOptionPlans

2

incentive_plan

CY2024

ifrs-full

Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory

DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory

<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>

CY2023Q1

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

2216417

share

CY2024

ifrs-full

Number Of Share Options Granted In Sharebased Payment Arrangement

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

605000

share

CY2024

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

85715

share

CY2024

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

263041

share

CY2024Q1

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

2472661

share

CY2023Q1

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

1265128

share

CY2024Q1

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

1711798

share

CY2023Q1

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

10.72

CY2024

ifrs-full

Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

2.72

CY2024

ifrs-full

Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019

3.31

CY2024

ifrs-full

Weighted Average Exercise Price Of Share Options Forfeited In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

5.26

CY2024Q1

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

9.62

CY2023

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y4M24D

CY2024

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y2M12D

CY2024

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

85715

share

CY2024

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

263041

share

CY2024

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

1502112

usd

CY2022Q1

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1702652

share

CY2023

ifrs-full

Number Of Share Options Granted In Sharebased Payment Arrangement

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

835000

share

CY2023

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

3322

share

CY2023

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

317913

share

CY2023Q1

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

2216417

share

CY2022Q1

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

700957

share

CY2023Q1

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

1265128

share

CY2022Q1

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

12.94

CY2023

ifrs-full

Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

3.66

CY2023

ifrs-full

Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019

3.37

CY2023

ifrs-full

Weighted Average Exercise Price Of Share Options Forfeited In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

11.16

CY2023Q1

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

10.72

CY2022

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y6M

CY2023

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y4M24D

CY2023

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

3322

share

CY2021Q1

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1215108

share

CY2022

ifrs-full

Number Of Share Options Granted In Sharebased Payment Arrangement

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

916650

share

CY2022

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

329822

share

CY2022

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

99284

share

CY2022Q1

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1702652

share

CY2021Q1

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

882964

share

CY2022Q1

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

700957

share

CY2021Q1

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

9.35

CY2022

ifrs-full

Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

16.61

CY2022

ifrs-full

Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019

4.7

CY2022

ifrs-full

Weighted Average Exercise Price Of Share Options Forfeited In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

13.6

CY2022Q1

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

12.94

CY2021

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y1M6D

CY2022

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y6M

CY2022

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

99284

share

CY2021Q2

gpvrf

Vesting Percentage Of Stock Options

VestingPercentageOfStockOptions

0.25

pure

CY2022

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

329822

share

CY2024

ifrs-full

Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Deferred Income Explanatory

DisclosureOfDeferredIncomeExplanatory

<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>

CY2024

gpvrf

Disclosure Of Deferred Revenue Explanatory

DisclosureOfDeferredRevenueExplanatory

<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>

CY2024

gpvrf

Additions To Deferred Revenue

AdditionsToDeferredRevenue

4361857

usd

CY2024

gpvrf

Current Portion Of Deferred Revenue Includes Financing Component Non Cash Transaction

CurrentPortionOfDeferredRevenueIncludesFinancingComponentNonCashTransaction

324265

usd

CY2024

ifrs-full

Increase Decrease Through Adjustments Arising From Passage Of Time Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

1319873

usd

CY2023

ifrs-full

Increase Decrease Through Adjustments Arising From Passage Of Time Allowance Account For Credit Losses Of Financial Assets

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

94791

usd

CY2024

gpvrf

Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable

AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable

131089

usd

CY2024

ifrs-full

Disclosure Of Reconciliation Of Changes In Loss Allowance And Explanation Of Changes In Gross Carrying Amount For Financial Instruments Explanatory

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory

<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>

CY2024Q1

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

1459243

usd

CY2024

ifrs-full

Utilisation Allowance Account For Credit Losses Of Financial Assets

UtilisationAllowanceAccountForCreditLossesOfFinancialAssets

139370

usd

CY2024

gpvrf

Adjustments For Allowance For Credit Losses In Profit Or Loss For Accounts Receivable

AdjustmentsForAllowanceForCreditLossesInProfitOrLossForAccountsReceivable

1319873

usd

CY2024

gpvrf

Adjustments For Allowance For Credit Losses In Profit Or Loss Write Down Of Promissory Note Receivable

AdjustmentsForAllowanceForCreditLossesInProfitOrLossWriteDownOfPromissoryNoteReceivable

131089

usd

CY2024

ifrs-full

Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

1450962

usd

CY2024Q1

gpvrf

Operating Line Of Credit

OperatingLineOfCredit

8000000

usd

CY2024

ifrs-full

Maturity Analysis For Derivative Financial Liabilities

MaturityAnalysisForDerivativeFinancialLiabilities

<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>

CY2024

ifrs-full

Disclosure Of Objectives Policies And Processes For Managing Capital Explanatory

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Transactions Between Related Parties Explanatory

DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

<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>

CY2024

gpvrf

Disclosure Of Warranty Liabilitys Explanatory

DisclosureOfWarrantyLiabilitysExplanatory

<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>

CY2022Q1

ifrs-full

Warranty Provision

WarrantyProvision

1042983

usd

CY2022

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.27

pure

CY2023

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.27

pure

CY2024

ifrs-full

Disclosure Of Deferred Taxes Explanatory

DisclosureOfDeferredTaxesExplanatory

<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>

CY2024

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

usd

CY2024

ifrs-full

Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Detailed Information About Business Combinations Explanatory

DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory

<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>

CY2024

gpvrf

Disclosure Of Detailed Information About Revenues Allocated By Segment Explanatory

DisclosureOfDetailedInformationAboutRevenuesAllocatedBySegmentExplanatory

<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>

CY2022

gpvrf

Revenue From Operating And Finance Leases

RevenueFromOperatingAndFinanceLeases

3297619

usd

CY2024

ifrs-full

Disclosure Of Geographical Areas Explanatory

DisclosureOfGeographicalAreasExplanatory

<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>

CY2022

ifrs-full

Revenue

17236773

usd

CY2024

gpvrf

Disclosure Of Detailed Information About Expenses Related To Salaries And Benefits Explanatory

DisclosureOfDetailedInformationAboutExpensesRelatedToSalariesAndBenefitsExplanatory

<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>

CY2024

ifrs-full

Disclosure Of Contingent Liabilities Explanatory

DisclosureOfContingentLiabilitiesExplanatory

<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>

CY2024

gpvrf

Disclosure Of Detailed Information Of Cash Flow Statement Explanatory

DisclosureOfDetailedInformationOfCashFlowStatementExplanatory

<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>

CY2024

gpvrf

Accretion Income On Promissory Note Receivable As Non Cash Transaction

AccretionIncomeOnPromissoryNoteReceivableAsNonCashTransaction

-1696

usd

CY2022

gpvrf

Property And Equipment Through Financing

PropertyAndEquipmentThroughFinancing

42831

usd

CY2024

gpvrf

Assets Transferred To From Inventory To From Property And Equipment As Non Cash Transaction

AssetsTransferredToFromInventoryToFromPropertyAndEquipmentAsNonCashTransaction

-874278

usd

CY2024

ifrs-full

Disclosure Of Events After Reporting Period Explanatory

DisclosureOfEventsAfterReportingPeriodExplanatory

<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>

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GREENPOWER MOTOR Co INC. Stock $gp

2024 Q1 Form 20-F Financial Statement

#000106299324013172 Filed on July 01, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$GP GREENPOWER MOTOR Co INC. Stock $gp

2024 Q1 Form 20-F Financial Statement

#000106299324013172 Filed on July 01, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$GP
GREENPOWER MOTOR Co INC. Stock $gp