March 31,

2023

2022

Due to/(from) related parties at beginning of year

$

(101,297

)

$

148,795

Amounts invoiced by Pharma to DDL, NM and TCL primarily relating to research and development expenses

4,767,586

3,245,985

Amounts invoiced by DDL to Pharma

—

(2,495

)

Amounts repaid by DDL to Pharma

(3,773,217

)

(3,492,962

)

Foreign exchange differences

27,708

(620

)

Due to/(from) related parties at end of year

$

920,780

$

(101,297

)