XML 11 R4.htm IDEA: XBRL DOCUMENT v3.20.2
Consolidated Statements of Changes in Equity (Deficit) - USD ($)
Share Capital
Equity portion of convertible debentures
Reserves
Accumulated other comprehensive gain (loss)
Accumulated Deficit
Total
Balance at Mar. 31, 2017 $ 12,144,019 $ 67,695 $ 1,358,503 $ (86,991) $ (11,305,999) $ 2,177,227
Balance (shares) at Mar. 31, 2017           91,442,453
Fair value of the equity portion of the convertible debentures   454,231       $ 454,231
Fair value assigned to the warrants on issuance of convertible debentures     1,863,238     1,863,238
Tax impact of equity instruments issued with convertible debentures   (121,000) (489,000)     (610,000)
Transaction costs assigned to the warrants on the issuance of Convertible Debentures     (41,639)     (41,639)
Fair value of stock options exercised 499,136   (202,668)     $ 296,468
Fair value of stock options exercised (shares)           1,495,000
Shares issued for conversion of debentures 43,321 (7,076)       $ 36,245
Shares issued for conversion of debentures (shares)           250,000
Share-based payments     744,801     $ 744,801
Cumulative translation reserve at Mar. 31, 2018       21,314   21,314
Net loss for the year         (2,774,140) (2,774,140)
Balance at Mar. 31, 2018 12,686,476 393,850 3,233,235 (65,677) (14,080,139) $ 2,167,745
Balance (shares) at Mar. 31, 2018           93,187,453
Impact of adopting IFRS 15 on April 1, 2018         (82,378) $ (82,378)
Fair value of stock options exercised 220,502   (92,848)     $ 127,654
Fair value of stock options exercised (shares)           670,000
Shares issued for conversion of debentures 77,818 (10,756)       $ 67,062
Shares issued for conversion of debentures (shares)           350,000
Share-based payments     332,741     $ 332,741
Fair value of loan guarantee warrants     1,869,382     1,869,382
Cumulative translation reserve at Mar. 31, 2019       (23,691)   (23,691)
Net loss for the year         (4,544,151) (4,544,151)
Balance at Mar. 31, 2019 12,984,796 383,094 5,342,510 (89,368) (18,706,668) $ (85,636)
Balance (shares) at Mar. 31, 2019           94,207,453
Shares issued in private placement of units 4,000,000         $ 4,000,000
Shares issued in private placement of units (shares)           13,114,754
Share issuance costs (463,411)         $ (463,411)
Shares issued for exercise of warrants 66,624   (18,209)     $ 48,415
Shares issued for exercise of warrants (shares)           125,000
Fair value of stock options exercised 277,455   (116,768)     $ 160,687
Fair value of stock options exercised (shares)           835,044
Shares issued for conversion of debentures 27,261 (3,588)       $ 23,673
Shares issued for conversion of debentures (shares)           125,000
Share-based payments     308,106     $ 308,106
Cumulative translation reserve at Mar. 31, 2020       (20,824)   (20,824)
Net loss for the year         (5,145,966) (5,145,966)
Balance at Mar. 31, 2020 $ 16,892,725 $ 379,506 $ 5,515,639 $ (110,192) $ (23,852,634) $ (1,174,956)
Balance (shares) at Mar. 31, 2020           108,407,251