Non-controlling Interest (Tables)

12 Months Ended

Mar. 31, 2022

Noncontrolling Interest [Abstract]

Summarized Financial Information of Non-controlling Interest

Summarized statement of loss and comprehensive loss:

	Year ended	February 10, 2021
	March 31, 2022	to March 31, 2021
Revenue from contracts with customers	$25,971,480	$2,403,074
Cost of sales	(28,200,621)	(3,192,259)
Selling, general and administrative expenses	(9,459,448)	(1,253,251)
Impairment loss on intangible assets	(1,527,000)	—
Impairment loss on goodwill	(3,288,847)	—
Finance costs	(2,427,165)	(140,218)
Loss before tax	(18,931,601)	(2,182,654)
Income tax	(11,854)	(1,398)
Net loss	(18,943,455)	(2,184,052)
Total comprehensive loss	(18,948,855)	(2,635,006)
Loss attributable to the subsidiary's non-controlling interest	(9,452,784)	(1,094,210)
Comprehensive loss attributable to the subsidiary's non-controlling interest	$(9,455,479)	$(1,320,138)

Summarized statement of balance sheets:

	March 31, 2022	March 31, 2021
Current assets	$12,260,375	11,338,209
Non-current assets	39,000,367	51,263,341
Current liabilities	5,991,483	6,125,690
Non-current liabilities	25,362,259	12,031,860
Total equity	19,907,000	44,444,000
Attributable to:
Equity holders to parent	$7,184,923	$22,266,444
Non-controlling interest	12,722,077	22,177,556

Summarized statement of cash flow:

	Year ended	February 10, 2021
	March 31, 2022	to March 31, 2021
Cash flow used in operating activities	$(10,214,243)	$(2,225,032)
Cash flow used in investment activities	(122,136)	—
Cash flow from (used in) financing activities(1)	11,280,528	(26,286)
Net increase (decrease) in cash and cash equivalents	$944,149	$(2,251,318)
(1) Cash flow from financing activities is provided through intercompany advances.