Inventories

6 Months Ended

Sep. 30, 2021

Inventories

Inventories

4.    Inventories

Bionik states all inventories at the lower of cost or net realizable value, determined on a first-in, first-out method. Inventory includes finished goods at actual costs from its outsourced manufacturing partners as well as work-in-process for goods that are in the manufacturing process.

	September 30,		March 31,
	2021		2021
Finished goods		788,871		692,163
	$	788,871	$	692,163