Six Months Ended

September 30, 2016

(unaudited)

($)

Year Ended

March 31, 2016

($)

Balance due from (to) Pharma and NDM at beginning of period

(494,145

)

192,517

Amounts advanced to Pharma

-

58,197

Amounts received from Pharma

-

(228,361

)

Reduction in prepayments to Pharma for clinical trials

-

(247,596

)

Amounts invoiced by DDL to Pharma and NDM (sale of assets)

15,886

16,307

Amounts invoiced by Pharma to DDL and TCL

(286,096

)

(331,714

)

Sale of fixed and intangible assets to Pharma and NDM

-

17,775

Foreign exchange differences

46,420

28,730

Balance due from (to) Pharma and NDM at end of the period

(717,935

)

(494,145

)