Sales, Contract Assets and Contract Liabilities (Tables)

9 Months Ended

Dec. 31, 2019

Sales, Contract Assets and Contract Liabilities [Abstract]

Schedule of sales revenue in proportion

	Three Months Ended December 31, 2019 $		Nine Months Ended December 31, 2019 $
Specified service works		-		381,338
Certified design and engineering works		9,779,337		21,517,289
Delivered equipment to customers, net of obligations		19,273,700		69,697,153
Installed and commissioned equipment		8,468,912		13,428,9487
Total		37,521,949		105,024,728

Schedule of contract assets and liabilities

	Contract Assets $			Sales (Cost of sales) $			Contract Liabilities $
Balance, March 31, 2018		–			–			–
Customer receipts and receivables		–			–			(20,925,437	)
Sales recognized in earnings		–			2,074,950			2,074,950
Payments and accruals under contracts		14,172,975			–			–
Costs recognized in earnings		(1,935,150	)		(1,935,150	)		–
Balance, March 31, 2019		12,237,825						(18,850,487	)
Customer receipts and receivables		–			–			(113,778,605	)
Sales recognized in earnings		–			105,024,728			105,024,728
Payments and accruals under contracts*		72,854,661			–			–
Costs recognized in earnings		(63,067,989	)		(63,067,989	)		–
Balance, December 31, 2019		22,024,497						(27,604,364	)

* Payments and accruals under contracts includes $11,433,348 presented as receivables which is subject to the fulfillment of future performance obligations.