Six Months Ended

September 30, 2023

(unaudited)

Six Months Ended

September 30, 2022

(unaudited)

Due to (from) related parties at beginning of period

$

920,782

$

(101,297

)

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

2,907,192

1,833,706

Amounts invoiced by DDL to Pharma

—

(2,437

)

Amounts paid by DDL to Pharma

(3,735,011

)

(1,695,999

)

Foreign exchange differences

2,834

88,408

Due to (from) related parties at end of period

$

95,797

$

122,381