Nine Months Ended

December 31, 2023

(unaudited)

Nine Months Ended

December 31, 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

4,211,705

2,833,546

Amounts invoiced by DDL to Pharma

—

(3,159

)

Amounts received from Pharma

—

4,452

Amounts paid by DDL to Pharma

(4,311,770

)

(2,789,939

)

Foreign exchange differences

(20,314

)

31,077

Due to (from) related parties at end of period

$

800,403

$

(25,320

)