Nine Months Ended

December 31, 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

45,391

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)

15,399

16,307

Amounts invoiced by Pharma to DDL and TCL

(483,406

)

(331,714

)

Sale of fixed and intangible assets to Pharma and NDM

—

17,775

Foreign exchange differences

96,129

28,730

Balance due to Pharma and NDM at end of the period

(820,632

)

(494,145

)