Six Months Ended

September 30, 2021

(unaudited)

($)

Six Months Ended

September 30, 2020

(unaudited)

($)

Year Ended

March 31, 2021

($)

Amounts due to related party at beginning of period

148,795

830,093

Amounts invoiced by Pharma to DDL (1)

1,115,748

698,300

2,441,108

Amounts invoiced by DDL to Pharma

(2,495

)

(7,060

)

(17,213

)

Amounts paid by DDL to Pharma

(1,770,942

)

(1,388,874

)

(3,209,084

)

Foreign exchange differences

5,340

21,074

103,891

Amounts due (from) / to related party at end of period

(503,554

)

153,533

148,795