Non-controlling Interest (Tables)

3 Months Ended

Jun. 30, 2022

Noncontrolling Interest [Abstract]

Summarized Financial Information of Non-controlling Interest

Summarized statement of loss and comprehensive loss:

	Three-month period ended
	June 30, 2022	June 30, 2021
Revenue from contracts with customers	$8,157,597	$5,647,427
Cost of sales	(8,312,289)	(5,569,279)
Selling, general and administrative expenses	(3,755,529)	(4,041,149)
Finance income (costs)	(538,967)	71,128
Loss before tax	(4,449,188)	(3,891,873)
Income tax	—	(12,098)
Net loss	(4,449,188)	(3,903,971)
Total comprehensive loss	(4,449,188)	(3,903,971)
Loss attributable to the subsidiary's non-controlling interest	(2,220,145)	(1,948,082)
Comprehensive loss attributable to the subsidiary's non-controlling interest	$(2,220,145)	$(1,948,082)

Summarized statement of balance sheets:

	June 30, 2022	March 31, 2022
Current assets	$11,430,620	12,260,375
Non-current assets	38,751,184	39,000,367
Current liabilities	7,963,838	5,991,483
Non-current liabilities	26,760,154	25,362,259
Total equity	15,457,812	19,907,000
Attributable to:
Equity holders of the Corporation	$4,955,880	$7,184,923
Non-controlling interest	10,501,932	12,722,077

Summarized statement of cash flow:

	Three-month period ended
	June 30, 2022	June 30, 2021
Cash flow used in operating activities	$(2,082,940)	$(3,749,412)
Cash flow used in investment activities	—	—
Cash flow from financing activities(1)	648,022	3,663,605
Net decrease in cash and cash equivalents	$(1,434,918)	$(85,807)
(1) Cash flow from financing activities is provided through intercompany advances.