Three Months Ended

June 30, 2021

(unaudited)

($)

Three Months Ended

June 30, 2020

(unaudited)

($)

Year Ended

March 31, 2021

($)

Amounts due to related parties at beginning of period

148,795

830,093

Amounts invoiced by Pharma to DDL, NDM and TCL (1)

597,594

298,999

2,441,108

Amounts invoiced by DDL to Pharma

—

(17,213

)

Amounts paid by DDL to Pharma

(856,904

)

(582,089

)

(3,209,084

)

Foreign exchange differences

2,727

(2,922

)

103,891

Amounts due from / to related parties at end of period

(107,788

)

544,081

148,795