Share-Based Compensation (Tables)

6 Months Ended

Sep. 30, 2022

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Changes in Options Outstanding

The following is a summary of the changes in the Options outstanding during the six months ended September 30, 2022:

	Options issued			Weighted average exercise price
Balance outstanding at March 31, 2022		16,782,962		$	33.89
Options granted		3,353,180			4.75
Options exercised		(76,929	)		3.41
Options forfeited		(3,682,742	)		32.74
Balance outstanding at September 30, 2022		16,376,471		$	28.33

Summary of Options Outstanding

The following is a summary of the Options outstanding as at September 30, 2022:

	Options Outstanding				Options Exercisable
			Weighted Average				Weighted Average
			Remaining				Remaining
	Outstanding at		Contractual Life		Exercisable at		Contractual Life
Range of Exercise Prices	September 30, 2022		(years)		September 30, 2022		(years)
$0.06 - $24.62		5,870,999		4.87		1,020,481		1.91
$24.63 - $33.53		3,499,768		2.80		2,094,903		2.37
$33.54 - $36.80		2,363,464		1.66		2,363,464		1.66
$36.81 - $42.84		2,002,420		2.42		1,919,628		2.17
$42.85 - $67.64		2,639,820		2.34		2,639,820		2.34
		16,376,471		3.26		10,038,296		2.11

Summary of Assumptions Applied to Establish Fair Value of Options Granted Using Black-Scholes Option Pricing Model

The Company uses the Black-Scholes option pricing model to establish the fair value of Options granted during the three months ended September 30, 2022 and 2021, on their measurement date by applying the following assumptions:

	September 30,	September 30,
	2022	2021
Risk-free interest rate	2.94%	-
Expected life of options (years)	3 - 5	-
Expected volatility	77%	-
Expected forfeiture rate	20%	-
Expected dividend yield	nil	-
Black-Scholes value of each option	$2.17	-

Summary of Changes in RSUs and PSUs

The following is a summary of the changes in the Company’s RSUs and PSUs during the six months ended September 30, 2022:

	Number of RSUs and PSUs
Balance outstanding at March 31, 2022		3,477,292
RSUs and PSUs granted		3,043,050
RSUs and PSUs released		(292,596	)
RSUs and PSUs cancelled and forfeited		(1,153,768	)
Balance outstanding at September 30, 2022		5,073,978