Pacific Green (PGTK) 10-Q 13 Feb 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2019	Feb. 13, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Pacific Green Technologies Inc.
Entity Central Index Key	0001553404
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Type	10-Q
Document Period End Date	Dec. 31, 2019
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		45,518,439
Entity File Number	000-54756
Entity Incorporation State Country Code	DE
Entity Interactive Data Current	Yes

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2019	Mar. 31, 2019
ASSETS
Cash	$ 15,792,046	$ 2,863,148
Short-term investments and amounts in escrow (Note 3)	1,419,309	1,736,938
Accounts receivable and other amounts recoverable	25,420,925	778,435
Prepaid expenses, deposits and other assets	836,164	870,639
Contract assets (Note 9)	22,024,497	12,237,825
Lease receivable, current portion (Note 4)	472,000	309,772
Total Current Assets	65,964,941	18,796,757
Lease receivable (Note 4)	474,854	784,914
Property and equipment (Note 5)	1,701,665	31,375
Right of use asset (Note 8)	1,690,128
Security deposits	446,235
Intangible assets (Notes 6 and 7)	9,676,873	9,746,255
Goodwill (Note 7)	6,438,923
Total Assets	86,393,619	29,359,301
Current Liabilities
Accounts payable and accrued liabilities	37,613,692	4,511,721
Warranty provision (Note 10)	2,374,168	121,345
Contract liabilities (Note 9)	27,604,364	18,850,487
Convertible debenture (Note 11)	30,000	30,000
Current portion of operating lease obligation (Note 8)	454,119
Due to related parties (Note 13)	1,424	117,005
Derivative liability (Note 12 and 18)	445,473	431,586
Total Current Liabilities	68,523,240	24,062,144
Long-term operating lease obligation (Note 8)	1,382,147
Total Liabilities	69,905,387	24,062,144
Stockholders' Equity
Preferred stock, 10,000,000 shares authorized, $0.001 par value, Nil and nil shares issued and outstanding, respectively
Common stock, 500,000,000 shares authorized, $0.001 par value 45,518,439 and 45,493,439 shares issued and outstanding, respectively (Note 14)	45,518	45,493
Common stock issuable (Note 7)	368,750
Additional paid-in capital	90,223,699	90,684,174
Accumulated other comprehensive income	516,879	270,245
Deficit	(74,666,614)	(85,702,755)
Total Stockholders' Equity	16,488,232	5,297,157
Total Liabilities and Stockholders' Equity	86,393,619	29,359,301
Nature of Operations (Note 1)
Commitment (Note 19)
Subsequent events (Notes 7, 8 and 21)

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Dec. 31, 2019	Mar. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	45,518,439	45,493,439
Common stock, shares outstanding	45,518,439	45,493,439

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Sales (Note 9)	$ 37,521,949		$ 105,024,728
Cost of goods sold	22,619,653		63,067,989
Gross Profit	14,902,296		41,956,739
Expenses
Advertising and promotion	223,757	82,851	1,089,709	186,793
Amortization of intangible assets	242,331	218,952	681,065	656,859
Depreciation	21,597	2,357	44,978	7,069
Foreign exchange loss (gain)	(492,206)	403,619	(70,732)	238,045
Lease expense	96,340		302,131
Office and miscellaneous expense (Note 2(c))	847,158	126,607	2,032,767	206,903
Management and technical consulting (Note 13)	6,929,142	1,221,726	16,108,013	2,409,697
Professional fees	342,444	234,157	1,024,901	392,104
Salaries and wages	1,806,931	181,885	4,248,352	353,249
Stock-based compensation	103,921	4,570,133	154,096	4,744,382
Transfer agent and filing fees	6,548	907	136,486	28,288
Travel and accommodation	1,087,576	374,389	2,482,144	586,377
Warranty provision and related costs	1,356,422		2,711,213
Total expenses	12,571,961	7,417,583	30,945,123	9,809,766
Income (loss) before other income (expenses)	2,330,335	(7,417,583)	11,011,616	(9,809,766)
Other income (expenses)
Interest income on finance lease	13,782		43,418
Gain (loss) on change in fair value of derivative liability (Note 12)	57,520	(118,236)	(13,887)	(299,102)
Interest expense	(1,501)	(3,000)	(5,006)	(9,025)
Total other income (expense)	69,801	(121,236)	24,525	(308,127)
Net income (loss) for the period (Note 2(c))	2,400,136	(7,538,819)	11,036,141	(10,117,893)
Other comprehensive income
Foreign currency translation gain (loss)	(216,909)	382,127	246,634	266,003
Comprehensive income (loss) for the period	$ 2,183,227	$ (7,156,692)	$ 11,282,775	$ (9,851,890)
Net income (loss) per share, basic and diluted	$ 0.05	$ (0.17)	$ 0.24	$ (0.24)
Weighted average number of common shares outstanding	45,983,928	43,549,042	45,981,958	42,917,350

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock	Common Stock Issuable	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Deficit	Total
Balance at Mar. 31, 2018	$ 40,757	$ 206,675	$ 78,989,346	$ 268,259	$ (67,764,051)	$ 11,740,986
Balance, Shares at Mar. 31, 2018	40,757,415
Shares to be issued pursuant to private placements	$ 2,164	(206,675)	3,140,511			2,936,000
Shares to be issued pursuant to private placements, Shares	2,164,008
Shares issued for services	$ 288		517,212			517,500
Shares issued for services, Shares	287,500
Foreign exchange translation gain/loss				(114,230)		(114,230)
Net loss for the period					(849,019)	(849,019)
Balance at Jun. 30, 2018	$ 43,209		82,647,069	154,029	(68,613,070)	14,231,237
Balance, Shares at Jun. 30, 2018	43,208,923
Shares issued for services	$ 195		450,054			450,249
Shares issued for services, Shares	195,000
Foreign exchange translation gain/loss				(1,894)		(1,894)
Net loss for the period					(1,730,055)	(1,730,055)
Balance at Sep. 30, 2018	$ 43,404		83,097,123	152,135	(70,343,125)	12,949,537
Balance, Shares at Sep. 30, 2018	43,403,923
Shares to be issued pursuant to private placements		119,975				119,975
Shares issued for services	$ 677		600,323			601,000
Shares issued for services, Shares	676,923
Fair value of options granted			4,570,133			4,570,133
Foreign exchange translation gain/loss				382,127		382,127
Net loss for the period					(7,538,819)	(7,538,819)
Balance at Dec. 31, 2018	$ 44,081	119,975	88,267,579	534,262	(77,881,944)	11,083,953
Balance, Shares at Dec. 31, 2018	44,080,846
Balance at Mar. 31, 2019	$ 45,493		90,684,174	270,245	(85,702,755)	5,297,157
Balance, Shares at Mar. 31, 2019	45,493,439
Fair value of options granted			13,828			13,828
Foreign exchange translation gain/loss				79,215		79,215
Net loss for the period					(4,814,614)	(4,814,614)
Balance at Jun. 30, 2019	$ 45,493		90,698,002	349,460	(90,517,369)	575,586
Balance, Shares at Jun. 30, 2019	45,493,439
Balance at Mar. 31, 2019	$ 45,493		90,684,174	270,245	(85,702,755)	5,297,157
Balance, Shares at Mar. 31, 2019	45,493,439
Balance at Dec. 31, 2019	$ 45,518	368,750	90,223,699	516,879	(74,666,614)	16,488,232
Balance, Shares at Dec. 31, 2019	45,518,439
Balance at Jun. 30, 2019	$ 45,493		90,698,002	349,460	(90,517,369)	575,586
Balance, Shares at Jun. 30, 2019	45,493,439
Fair value of options granted			36,347
Foreign exchange translation gain/loss				384,328
Shareholder settlement (Note 2(c))			135,454
Net loss for the period					13,450,619
Balance at Sep. 30, 2019	$ 45,493		90,869,803	733,788	(77,066,750)	14,582,334
Balance, Shares at Sep. 30, 2019	45,493,439
Common stock issuable		368,750				368,750
Shares issued for cancellation/settlement	$ 25		73,475			73,500
Shares issued for cancellation/settlement, shares	25,000
Settlement of warrants			(750,000)			(750,000)
Fair value of options granted			30,421			30,421
Foreign exchange translation gain/loss				(216,909)		(216,909)
Net loss for the period					2,400,136	2,400,136
Balance at Dec. 31, 2019	$ 45,518	$ 368,750	$ 90,223,699	$ 516,879	$ (74,666,614)	$ 16,488,232
Balance, Shares at Dec. 31, 2019	45,518,439

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net income (loss) for the period (Note 2(c))	$ 11,036,141	$ (10,117,893)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of intangible assets	681,065	656,859
Lease expense - amortization of right of use assets and interest accretion	302,131
Depreciation equipment	44,978	7,069
Interest accretion on finance lease	147,832
Loss on change in fair value of derivative liability	13,887	299,102
Fair value of stock options granted	80,596	4,744,382
Stock issued for services	73,500	893,000
Changes in operating assets and liabilities:
Short-term investments and amounts held in escrow	317,629
Accounts receivable and amounts receivable	(23,309,967)	(25,525)
Prepaid expenses, deposits and other assets	(364,576)	(53,472)
Due from related parties		25,101
Contract assets	(9,786,672)	(7,597,498)
Lease payments	(155,993)
Accounts payable and accrued liabilities	27,556,388	2,347,876
Warranty provision	2,252,823
Contract liabilities	8,753,877	8,652,677
Due to related parties	(115,581)	79,184
Net Cash From (Used In) Operating Activities	17,528,058	(89,138)
Investing Activities
Acquisition of intangible assets		(286,351)
Acquisition of business, net of cash acquired $2,063,358 (Note 7)	(3,799,648)
Additions of property and equipment	(431,600)
Net Cash Used In Investing Activities	(4,231,248)	(286,351)
Financing Activities
Proceeds from issuance of common stock		3,556,975
Shareholder settlement (Note 2(c))	135,454
Share purchase warrants settled	(750,000)
Net Cash Provided by Financing Activities	(614,546)	3,556,975
Effect of Foreign Exchange Rate Changes on Cash	246,634	266,003
Change in Cash	12,928,898	3,447,489
Cash, Beginning of Period	2,863,148	229,882
Cash, End of Period	15,792,046	3,677,371
Non-cash Investing and Financing Activities, excluded in above:
Amount due to related parties settled with common stock		500
Common stock issuable in business acquisition	368,750
Consideration accrued for business acquisition (Note 7), net of imputed discount of $95,691	5,190,023
Right of use assets and lease obligations recognized	1,923,508
Supplemental Disclosures:
Interest paid
Income taxes paid

Nature of Operations

Nature of Operations	9 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	1. Nature of Operations Pacific Green Technologies Inc. (the "Company") was incorporated in the state of Delaware, USA on March 10, 1994, under the name of Beta Acquisition Corp. In September 1995, the Company changed its name to In-Sports International, Inc. In August 2002, the Company changed its name to ECash, Inc. On June 13, 2012, the Company changed its name to Pacific Green Technologies Inc. The Company is in the business of acquiring, developing, and marketing environmental technologies, with a focus on emission control technologies. On December 20, 2019, the Company acquired Shanghai Engin Digital Technology, a company incorporated and registered in China ("ENGIN"). ENGIN is a solar design, development, and engineering company (Note 7). The condensed consolidated financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company's Annual Report on Form 10-K for the fiscal year ended March 31, 2019. In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company's financial position and the results of its operations and its cash flows for the periods shown. The preparation of these condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (US GAAP) requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of Presentation Except for changes described in Note 2(b), the accompanying condensed consolidated financial statements and related notes of the Company have been prepared in accordance with US GAAP, on a basis consistent with those followed in the March 31, 2019 audited consolidated financial statements, and are expressed in US Dollars. The following accounting policies are consistently applied in the preparation of the consolidated financial statements. These consolidated financial statements include the accounts of the Company and the following entities: Pacific Green Marine Technologies Ltd.("PGMTL") Wholly-owned subsidiary of PGMG Pacific Green Technologies Asia Limited ("PGTA") Wholly-owned subsidiary Pacific Green Technologies China Limited ("PGTC") Wholly-owned subsidiary of PGTA Pacific Green Marine Technologies Inc. (PGM Can) Wholly-owned subsidiary Pacific Green Marine Technologies Inc. (PGMT US) Wholly-owned subsidiary of PGMG Pacific Green Marine Technologies (USA) Inc. (inactive) Wholly-owned subsidiary of PGMG Pacific Green Marine Technologies Group Inc ("PGMG") Wholly-owned subsidiary Pacific Green Marine Technologies Trading Ltd. ("PGTrad") Wholly-owned subsidiary of PGMG Pacific Green Environmental Technologies Ltd ("PENV") Wholly-owned subsidiary Pacific Green Marine Technologies (Norway) SA ("PGN") Wholly-owned subsidiary of PGMTL Shanghai Engin Digital Technology Ltd. ("ENGIN") Wholly-owned subsidiary Guangdong Northeast Power Engineering Design Co Ltd. ("GNPE") Wholly-owned subsidiary of ENGIN All inter-company balances and transactions have been eliminated upon consolidation. (b) Recently adopted accounting pronouncements In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, " Leases The Company elected to apply the package of practical expedients which allows entities not to reassess its previous conclusions about lease identification, lease classification, and initial direct costs. The Company elected not to use hindsight to determine lease terms and to not separate non-lease components from the associated lease component. The Company had no operating leases that were adjusted upon transition. The Company commenced a new operating lease on premises on April 1, 2019 and recognized a right-of-use asset of $1,526,801 and a lease liability of $1,486,605 as of April 1, 2019. The adoption of the new lease standard did not materially impact the consolidated statement of operations and comprehensive income (loss) or the consolidated statement of cash flows. During this quarter, the right of use asset and lease liability recognized on adoption were amended for new information concerning the security deposit arrangement made with the landlord. The amendment has not resulted in a significant impact on our previously reported quarterly or annual financial information. For additional disclosure and detail, see note 8 below. The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and management does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. (c) Prior period adjustment: On July 2, 2019, the Company received $135,454 from a shareholder for the disgorgement of profits realized on stock transactions in violation of section 16(b) of the Securities Exchange Act of 1934 (the "Act"). In the interim consolidated financial statements at September 30, 2019 the Company had included this amount as an offset to office and miscellaneous expenses rather than presenting it as an adjustment to additional paid-in capital. Therefore, these amounts have been adjusted in the interim consolidated financial statements for the nine months ended December 31, 2019. An increase has been recorded to Office and miscellaneous expense, a decrease in net income and comprehensive income for the nine months ended December 31, 2019, an increase in additional paid-in capital at September 30, 2019 and a decrease in cash flow from operating activities and offsetting increase in financing activities for the nine months ended December 31, 2019.

Short-Term Investments and Amou

Short-Term Investments and Amounts in Escrow	9 Months Ended
	Dec. 31, 2019
Short-term Investments [Abstract]
Short-term Investments and amounts in escrow	3. Short-term Investments and amounts in escrow At December 31, 2019, the Company has a $56,603 (CAD$75,000) (March 31, 2019 - $38,147 (CAD$50,000) Guaranteed Investment Certificate ("GIC") held as security against a corporate credit card. The GIC bears interest at 0.5% per annum and matures February 4, 2020. At December 31, 2019, the Company's solicitor is holding $1,362,706 (March 31, 2019 - $1,698,791) relating to proceeds under customer contracts to be released upon satisfying performance obligations.

Lease Receivable

Lease Receivable	9 Months Ended
	Dec. 31, 2019
Lease Receivable [Abstract]
Lease Receivable	4. Lease Receivable On December 12, 2017, the Company completed the sale of a constructed ENVI-Marine scrubber system under an energy management lease arrangement. The Company's lease receivable as at December 31, 2019 and March 31, 2019, consists of an amount due from the customer under a long-term lease arrangement. The payments to the Company under the lease arrangement are calculated under a cost savings model. During March 2019, the Company and lessee have agreed to a revised payment schedule based on a quarterly payment of $118,000 per quarter through fiscal 2022 in place of the cost saving model. The current portion presented below reflects the minimum expected payments per the lease arrangement for the next twelve months. At the completion of the minimum required lease payments, the title of the asset transfers to the customer. No amount has been allocated to residual value. Moreover, there are no other variable amounts involved in this lease arrangement. December 31, March 31, Current portion, expected within twelve months 472,000 309,772 Amounts expected thereafter 474,854 784,914 Total 946,854 1,094,686 Future lease payments forecasted in annual periods are as follows: $ 2020 472,000 2021 472,000 2022 65,114 Interest deemed hereunder (62,260 ) Total 946,854

Property and Equipment

Property and Equipment	9 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	5. Property and Equipment Cost Accumulated amortization December 31, March 31, Land * 422,647 – 422,647 – Building * 845,293 – 845,293 – Furniture and equipment 302,892 40,729 262,163 2,077 Leasehold improvements 110,051 28,781 81,270 4,298 Computer equipment * 15,729 – 15,729 – Testing equipment - Scrubber system 77,134 2,571 74,563 25,000 Total 1,773,746 72,081 1,701,665 31,375 * Acquired as part of a business combination - see Note 7.

Intangible Assets

Intangible Assets	9 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	6. Intangible Assets Cost Accumulated amortization Cumulative impairment December 31, March 31, Patents and technical information 35,852,556 (6,330,111 ) (20,457,255 ) 9,065,190 9,746,255 Software licensing * 11,683 – – 11,683 – Customer lists * 100,000 – – 100,000 – Patents and certifications * 500,000 – – 500,000 – Patents and technical information 36,464,239 (6,330,111 ) (20,457,255 ) 9,676,873 9,746,255 * Acquired as part of a business combination - see Note 7. On May 17, 2013, the Company entered into an Assignment of Assets agreement with EnviroTechnologies, Inc. ("Enviro"), a non-related party, whereby the Company acquired various patents and technical information related to the manufacture of a wet scrubber for removing sulphur, other pollutants, and the particulate matter from diesel engine exhaust. The intangible assets were initially recorded at the estimated fair value of stock in a share exchange with Enviro, assumed obligations as well indebtedness forgiven. The patents are being amortized using the straight-line method over the estimated useful life of 17 years.

Acquisition of Shanghai Engin T

Acquisition of Shanghai Engin Technology Co. Ltd.	9 Months Ended
	Dec. 31, 2019
Sales, Contract Assets and Contract Liabilities [Abstract]
Acquisition of Shanghai Engin Technology Co. Ltd.	7. Acquisition of Shanghai Engin Technology Co. Ltd. On December 20, 2019, the Company acquired all of the issued and outstanding shares of Shanghai Engin Digital Technology Ltd. a solar design, development and engineering company and its subsidiary. Engin's expertise in solar technologies provides the Company another green technology to market and develop internationally along side our manufacturing. The acquisition was concluded concurrently with two groups. The first purchase of the 75% interest was acquired for consideration of $5,863,006 (¥41,000,000) upon signing (paid), plus a further $2,142,857 (¥15,000,000) due by March 20, 2020 and a final conditional payment of $2,857,143 (¥20,000,000) by June 30, 2020. The remaining 25% interest was acquired for consideration of 125,000 new shares of the Company (issued after year end), plus a further conditional $285,714 (¥2,000,000) payable by June 30, 2020. The final payments under both agreements are conditional upon the successful testing of a project, which is to be concluded by June 30, 2020. Total purchase consideration is estimated at $11,421,778, inclusive of the fair value of the conditional payments which have been accrued as the Company believes that the conditions will be met. The 125,000 shares in the Company have been estimated to have a fair value of $368,750 or $2.95 per share at closing, based on the most recent trade. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company's consolidated financial statements with effect from the date of the acquisition. The purchase consideration has been preliminary applied to Cash $2,063,358, other net working capital of Engin of $1,024,147, property and equipment $1,283,699, and intangible assets of $611,683. The residual value of consideration after applying it to the carrying values of assets and liabilities acquired and fair value adjustments, resulted in a goodwill valuation of $6,438,923. The fair value of the property and equipment, acquired intangible assets and goodwill at December 31, 2019, is provisional pending receipt of the final valuation report for those assets from a third party valuation expert. When determined, it may result in the recognition of additional assets and liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. Transaction costs, consisting primarily of legal and translation charges, were expensed as incurred. Due to the closing date of the acquisition just prior to the Company's financial reporting period, we have been unable to gather reliable financial information for the acquired companies to present the proforma disclosures of combined revenues, gross profits and net income from operations of the Company and the acquired businesses in accordance with US GAAP. These disclosures will be prepared as part of the year end financial statements. The goodwill paid as part of the acquisition is expected to be tax deductible.

Leases

Leases	9 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	8. Leases The Company's subsidiaries have entered into three long-term operating leases for office premises in London, United Kingdom, Lysaker, Norway and North Vancouver, Canada. These lease assets are categorized as right of use assets under ASU No. 2016-02 Long-term premises lease Lease Lease Term Discount London, United Kingdom April 1, 2019 December 25, 2023 4.75 4.50 % Lysaker, Norway October 1, 2019 September 30, 2024 5.00 4.50 % North Vancouver, Canada December 1, 2019 August 31, 2022 2.75 4.50 % * The Company determined the discount rate with reference to mortgages of similar tenure and terms. Operating lease assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. As the Company's operating lease does not provide an implicit rate, the discount rate used to determine the present value of the lease payments is the collateralized incremental borrowing rate based on the remaining lease term. The operating lease asset excludes lease incentives. The operating leases do not contain an option to extend or terminate the lease term at the Company's discretion, therefore no probable renewal has been added to the expiry date when determining lease term. Operating lease expense is recognized on a straight-line basis over the lease term. Lease cost – for the nine months ended December 31, 2019: Operating lease expense * $ 302,131 * Including right of use amortization and imputed interest The Company has entered into premises lease agreements with minimum annual lease payments expected over the next five years of the lease as follows: Fiscal Year $ 2020 (remainder of year) 132,204 2021 528,814 2022 528,814 2023 505,581 2024 278,755 2025 34,262 Total future minimum lease payments 2,008,430 Imputed interest (172,164 ) Operating lease obligations 1,836,266

Sales, Contract Assets and Cont

Sales, Contract Assets and Contract Liabilities	9 Months Ended
	Dec. 31, 2019
Sales, Contract Assets and Contract Liabilities [Abstract]
Sales, Contract Assets and Contract Liabilities	9. Sales, Contract Assets and Contract Liabilities The Company has analyzed its sales contracts under ASC 606 and has identified performance conditions that are not directly correlated with contractual payment terms with customer. As a result of the timing differences between customer payments and satisfaction of performance conditions, contractual assets and contractual liabilities have been recognized. Contracts are tailored to meet each customer's unique requirements. However, the Company's performance obligations can generally be identified as: ● Specified service works ● Certified design and engineering works ● Equipment delivery and acceptance ● Installation and commissioning For the three and nine months ended December 31, 2019, the Company recognized sales revenues in proportion to performance obligations as noted below: Three Months Ended Nine Months Ended Specified service works - 381,338 Certified design and engineering works 9,779,337 21,517,289 Delivered equipment to customers, net of obligations 19,273,700 69,697,153 Installed and commissioned equipment 8,468,912 13,428,9487 Total 37,521,949 105,024,728 There were no revenues for the comparative periods ended December 31, 2018. Changes in the Company's contract assets and liabilities for the periods are noted as below: Contract Sales Contract Liabilities Balance, March 31, 2018 – – – Customer receipts and receivables – – (20,925,437 ) Sales recognized in earnings – 2,074,950 2,074,950 Payments and accruals under contracts 14,172,975 – – Costs recognized in earnings (1,935,150 ) (1,935,150 ) – Balance, March 31, 2019 12,237,825 (18,850,487 ) Customer receipts and receivables – – (113,778,605 ) Sales recognized in earnings – 105,024,728 105,024,728 Payments and accruals under contracts* 72,854,661 – – Costs recognized in earnings (63,067,989 ) (63,067,989 ) – Balance, December 31, 2019 22,024,497 (27,604,364 ) * Payments and accruals under contracts includes $11,433,348 presented as receivables which is subject to the fulfillment of future performance obligations.

Warranty Provision

Warranty Provision	9 Months Ended
	Dec. 31, 2019
Product Warranty Accrual, Balance Sheet Classification [Abstract]
Warranty provision	10. Warranty provision During the three and nine months ended December 31, 2019, the Company recorded a non-cash warranty expense of $1,356,422 and $2,711,213, respectively. There was no warranty expense in the comparative periods. The provision is established to pro-actively monitor, perform maintenance and improvements, and to assess the product performance and reliability under various conditions. Product warranty will be recorded at the time of sale and revised based on new information as a history of system performance data becomes available. A summary of the changes in the warranty provision for the nine-month periods is shown below: $ Balance, March 31, 2018 – Provision for warranty 121,345 Balance, March 31, 2019 121,345 Provision for warranty 2,711,213 Warranty related costs (458,390 ) Balance, December 31, 2019 2,374,168

Convertible Debenture

Convertible Debenture	9 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Convertible Debenture	11. Convertible Debenture On November 10, 2015, the Company entered into a $110,000 convertible debenture with a non-related party, in exchange for $100,000, net of $10,000 for legal fees which was deferred and amortized over the term of the debenture. Under the terms of the debenture, the amount is unsecured, bears guaranteed interest at 10% and default interest at 20% per annum and was due on November 10, 2016. The note remained unpaid and outstanding at maturity. The note is convertible into shares of common stock of the Company equal to the lower of: (a) $0.40 or (b) 60% of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the date of conversion. The Company analyzed the conversion option under ASC 815, and determined that the conversion feature should be classified as a liability and recorded at fair value due to there being no explicit limit to the number of shares to be delivered upon settlement of the conversion option. On February 22, 2017, the Company issued 50,000 shares of common stock for the conversion of $20,000 of this debenture. On September 19, 2017, the Company issued 100,000 shares of common stock for the conversion of $20,000 of this debenture. On October 4, 2017, the Company issued 320,000 shares of common stock for the conversion of $40,000 of this debenture. As at December 31, 2019, the carrying value of the debenture was $30,000 (March 31, 2019 - $30,000) and the fair value of the derivative liability was $445,473 (March 31, 2019 - $431,586) as further discussed in Note 12. Interest expense on the debenture for the three and nine month periods ended December 31, 2019 was recorded as $1,500 (December 31, 2018 - $1,500) and $4,500 (December 31, 2018 - $4,500), respectively.

Derivative Liability

Derivative Liability	9 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liability	12. Derivative Liability The Company records the fair value of the conversion feature of the convertible debenture disclosed in Note 11 in accordance with ASC 815. The fair value of the derivative liability was calculated using a binomial option pricing model. The fair value of the derivative liability is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. During the three and nine-month periods ended December 31, 2019, the Company recorded a gain (loss) on the change in fair value of derivative liability of $57,520, and ($13,887) (December 31, 2018- ($118,236) and ($299,102)). As at December 31, 2019, the Company recorded a derivative liability of $445,473 (March 31, 2019 - $431,586). The following inputs and assumptions were used to calculate the fair value of the conversion feature of the convertible debenture outstanding as at December 31, 2019 and March 31, 2019, assuming no expected dividends: As at As at Estimated common stock issuable upon conversion 174,593 165,843 Estimated exercise price per common share 0.40 0.40 Risk-free interest rate 1.5 % 2.4 % Expected volatility 153 % 62 % Expected life (in years) 0.25 0.25 A summary of the changes in derivative liabilities for the three and nine month periods is shown below: Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended Balance, beginning of period (502,993 ) (256,371 ) (431,586 ) (75,505 ) Mark to market adjustment 57,520 (118,236 ) (13,887 ) (299,102 ) Balance, end of period (445,473 ) (374,607 ) (445,473 ) (374,607 )

Related Party Transactions

Related Party Transactions	9 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	13. Related Party Transactions (a) As at December 31, 2019, the Company was owed $nil (March 31, 2019 – $36,800) from companies controlled by a director and officer of the Company. The amounts owing are unsecured, non-interest bearing, and due on demand. (b) As at December 31, 2019, the Company owed $1,424 (March 31, 2019 – $80,205) to directors of the Company. The amounts owing are unsecured, non-interest bearing, and due on demand. (c) During the three and nine months ended December 31, 2019, the Company incurred $489,766 (December 31, 2018 – $60,000) and $1,347,652 (December 31, 2018 - $204,500), respectively, in management consulting fees to companies controlled by a director and officer of the Company. (d) During the three and nine months ended December 31, 2019, the Company incurred $60,000 (December 31, 2018 – $60,000) and $180,000 (December 31, 2018 - $180,000), respectively, in management consulting fees to a company controlled by a director of the Company. (e) During the three and nine months ended December 31, 2019, the Company incurred $11,942 (December 31, 2018 – $4,050) and $21,479 (December 31, 2018 - $7,800), respectively, in management consulting fees to a company controlled by a director of the Company. (f) During the three and nine months ended December 31, 2019, the Company incurred $nil (December 31, 2018 - $nil) and $35,000 (December 31, 2018 - $nil), respectively, in consulting fees to a director of the Company (g) On November 10, 2019, the Company entered into a warrant settlement agreement with a significant shareholder. Per the terms of the agreement, the significant shareholder agreed to the settlement of 1,000,000 share purchase warrants, exercisable at $1.00 per share, due to expire on November 23, 2019, for cash consideration totaling $750,000. (h) On July 2, 2019, the Company entered into a settlement arrangement with a company that is an affiliated shareholder and controlled by a director and officer. The Company was notified that the affiliated shareholder profited from the purchase and sale of the Company's common stock within a six month period, in violation of Section 16(b) of the Securities Exchange Act of 1934. The affiliated shareholder disgorged the full amount of profit realized paying the Company approximately $135,454, in exchange for the forbearance of legal action by the Company. See note 2(c). Transactions with related parties have been recorded at the exchange value.

Common Stock

Common Stock	9 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Common Stock	14. Common Stock On December 17, 2019, the Company issued 25,000 common shares, at $2.94 per share, to a former officer of the Company in settlement of stock options and any compensation otherwise due. The shares had an aggregate value of $73,500, which was recorded as stock-based compensation in the period.

Share Purchase Warrants

Share Purchase Warrants	9 Months Ended
	Dec. 31, 2019
Share Purchase Warrants [Abstract]
Share Purchase Warrants	15. Share Purchase Warrants Number of Weighted Balance, March 31, 2018 1,500,000 1.00 Issued 3,300,000 2.50 Exercised (500,000 ) 1.00 Balance, March 31, 2019 4,300,000 2.15 Settled with warrant holder (1,000,000 ) 1.00 Balance, December 31, 2019 3,300,000 2.50 On November 10, 2019, the Company entered into an agreement with a warrant holder for the settlement of 1,000,000 share purchase warrants, with an exercise price of $1.00 per share and expiry of November 23, 2019. Under the terms of the settlment agreement, the Company will pay $750,000 for the surrender and cancellation of these warrants, with $375,000 due on November 17, 2019 (Paid) and $375,000 due by January 2, 2020 (Subsequently paid)(Note 13). As at December 31, 2019, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise Expiry date 3,300,000 2.50 July 1, 2020 3,300,000

Stock Options

Stock Options	9 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock Options	16. Stock Options The following table summarizes the continuity of stock options: Number of Weighted Weighted Aggregate Balance, March 31, 2018 537,500 0.01 0.7 478,375 Granted 3,065,000 1.59 Exercised (150,000 ) 0.01 Balance, March 31, 2019 3,452,500 1.41 2.3 5,481,125 Granted 50,000 1.86 2.5 Forfeited (150,000 ) 0.63 Balance, December 31, 2019 3,352,500 1.45 1.7 5,014,500 Additional information regarding stock options outstanding as at December 31, 2019 is as follows: Exercisable Unvested Number of shares Weighted Range of Number of shares Weighted Average 487,500 0.7 0.01 2,865,000 1.9 1.70 – – – – 3,352,500 – – During the nine months ended December 31, 2019, the Company granted 50,000 stock options to an officer of the Company. The stock options were exercisable at a discount to market, estimated at an average of $1.86 per share, and anticipated to vest on August 26, 2020. The options had an estimated fair value of $3.62 per share. The estimated fair value of the stock options were being recorded over the requisite service period to vesting. For the nine months ended December 31, 2019, the fair value of $80,596 (December 31, 2018 - $nil) was recorded as stock-based compensation. On December 19, 2019, the stock options were forfeited to the Company. On September 20, 2019, the Company agreed to an extension of 175,000 stock options issued to a company controlled by a director which were due to expire. The stock options have an exercise price of $0.01 per share and have been extended to September 28, 2020. The extension of the stock options has not resulted in any material incremental fair value to be recorded. The Company agreed to an extension of 312,500 stock options issued to the Company's former President which were due to expire October 31, 2019. The stock options have an exercise price of $0.01 per share and have been extended to August 31, 2020. The extension of the stock options has not resulted in any material incremental fair value to be recorded. The fair values were estimated using the Black-Scholes option pricing model assuming no expected dividends or forfeitures and the following weighted average assumptions: Three Months ended Three Months ended September 30, Three Months ended December 31, Risk-free interest rate 2.48 % 1.94 % 1.55 % Expected life (in years) 2.5 2.5 0.8 Expected volatility 190 % 110 % 108 %

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock-based compensation	17. Stock-based compensation The fair value of the Company's share-based transactions for the three and nine month periods are summarized as follows: Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended Fair value of stock-options granted to an directors, employees and consultants (Note 16) 30,421 4,570,133 80,596 4,744,382 30,421 4,570,133 80,596 4,744,382

Financial Instruments

Financial Instruments	9 Months Ended
	Dec. 31, 2019
Stock options [Member]
Financial Instruments	18. Financial Instruments The Company's financial instruments consist principally of cash, amounts receivable, amounts in escrow, lease receivable, amounts due to related parties, accounts payable and accrued liabilities, and convertible debenture. The recorded values of these financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The lease receivable is recorded at amortized cost, adjusted for the accretion of interest income which is accreted over the life of the lease using the effective interest method. The present value of the lease receivable represents the future contractual cash flows discounted at a rate of 5.4%. The Company's derivative financial instruments that are measured and recognized at fair value as of December 31, 2019, on a recurring basis are as noted below in the fair value hierarchy: Level 1 Level 2 Level 3 Derivative liability – 445,473 – Total – 445,473 –

Segmented Information

Segmented Information	9 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segmented Information	19. Segmented Information The Company is located and operates in North America and its subsidiaries are primarily located and operating in Europe and Asia. Significant long-term assets are geographically located as follows: December 31, 2019 North America Europe Asia Total Property and equipment 146,672 239,276 1,315,717 1,701,665 Right of use assets 100,098 1,590,030 – 1,690,128 246,770 1,829,306 1,315,717 3,391,793 December 31, 2018 North America Europe Asia Total Property and equipment 8,731 – – 8,731 Nine Months Ended December 31, 2019: Asia Europe Total Revenues by customer region 8,114,000 96,910,728 105,024,728 Three Months Ended December 31, 2019: Asia Europe Total Revenues by customer region 1,050,884 36,471,065 37,521,949 Three and nine months ended December 31, 2018: Asia $ Europe $ Total $ Revenues by customer region – – – For the nine and three months ended December 31, 2019, 75% and 81% (December 31, 2018 – $nil) of the Company's revenues were derived from two customers, respectively.

Commitment

Commitment	9 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitment	20. Commitment On July 14, 2017, the Company entered into a new memorandum of understanding to establish a new joint venture company in China with a non-related party (the "Supplier") wherein the Supplier would receive and process orders, manufacture, and install products for the Company's customers. In return, the Company agreed to design the product, provide strategic pricing, sales and marketing direction, as well as provide technology licenses and technical support (the "Technology") to the Supplier. During the term of the agreement, the Company will provide the Supplier with a non-transferrable right and license to use the Technology to manufacture and install the product within the Asia and Russia region. The parties will fund the venture proportionately, 50.1% by the Company and 49.9% by the Supplier, and excess operating cash flows will be distributed on a quarterly basis.

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent events	21. Subsequent events On January 20, 2020, the Company issued 50,000 stock options to an officer of the Company. These options are exercisable at a 25% discount to the average of the 30 trading days prior to exercise. The first tranch of 25,000 stock options vest after 18 months with the Company and the second tranche vest 18 months following the anniversary date of the employment agreement. On February 1, 2020, the Company issued 60,000 stock options to a new independent director of the Company. The first 10,000 options to purchase a common share at $0.01 per share, vest after six months of service and expire twenty-four months from issuance. The second tranche of 25,000 options to purchase a common share at $2.50 per share, vest after twelve months of service and expire twenty-four months from issuance. The final tranche of 25,000 options to purchase common shares at $3.75 per share, vest after twenty-four months of service and expire twenty-four months from issuance.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation Except for changes described in Note 2(b), the accompanying condensed consolidated financial statements and related notes of the Company have been prepared in accordance with US GAAP, on a basis consistent with those followed in the March 31, 2019 audited consolidated financial statements, and are expressed in US Dollars. The following accounting policies are consistently applied in the preparation of the consolidated financial statements. These consolidated financial statements include the accounts of the Company and the following entities: Pacific Green Marine Technologies Ltd.("PGMTL") Wholly-owned subsidiary of PGMG Pacific Green Technologies Asia Limited ("PGTA") Wholly-owned subsidiary Pacific Green Technologies China Limited ("PGTC") Wholly-owned subsidiary of PGTA Pacific Green Marine Technologies Inc. (PGM Can) Wholly-owned subsidiary Pacific Green Marine Technologies Inc. (PGMT US) Wholly-owned subsidiary of PGMG Pacific Green Marine Technologies (USA) Inc. (inactive) Wholly-owned subsidiary of PGMG Pacific Green Marine Technologies Group Inc ("PGMG") Wholly-owned subsidiary Pacific Green Marine Technologies Trading Ltd. ("PGTrad") Wholly-owned subsidiary of PGMG Pacific Green Environmental Technologies Ltd ("PENV") Wholly-owned subsidiary Pacific Green Marine Technologies (Norway) SA ("PGN") Wholly-owned subsidiary of PGMTL Shanghai Engin Digital Technology Ltd. ("ENGIN") Wholly-owned subsidiary Guangdong Northeast Power Engineering Design Co Ltd. ("GNPE") Wholly-owned subsidiary of ENGIN All inter-company balances and transactions have been eliminated upon consolidation.
Recently adopted accounting pronouncements	(b) Recently adopted accounting pronouncements In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, " Leases The Company elected to apply the package of practical expedients which allows entities not to reassess its previous conclusions about lease identification, lease classification, and initial direct costs. The Company elected not to use hindsight to determine lease terms and to not separate non-lease components from the associated lease component. The Company had no operating leases that were adjusted upon transition. The Company commenced a new operating lease on premises on April 1, 2019 and recognized a right-of-use asset of $1,526,801 and a lease liability of $1,486,605 as of April 1, 2019. The adoption of the new lease standard did not materially impact the consolidated statement of operations and comprehensive income (loss) or the consolidated statement of cash flows. During this quarter, the right of use asset and lease liability recognized on adoption were amended for new information concerning the security deposit arrangement made with the landlord. The amendment has not resulted in a significant impact on our previously reported quarterly or annual financial information. For additional disclosure and detail, see note 8 below. The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and management does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. (c) Prior period adjustment: On July 2, 2019, the Company received $135,454 from a shareholder for the disgorgement of profits realized on stock transactions in violation of section 16(b) of the Securities Exchange Act of 1934 (the "Act"). In the interim consolidated financial statements at September 30, 2019 the Company had included this amount as an offset to office and miscellaneous expenses rather than presenting it as an adjustment to additional paid-in capital. Therefore, these amounts have been adjusted in the interim consolidated financial statements for the nine months ended December 31, 2019. An increase has been recorded to Office and miscellaneous expense, a decrease in net income and comprehensive income for the nine months ended December 31, 2019, an increase in additional paid-in capital at September 30, 2019 and a decrease in cash flow from operating activities and offsetting increase in financing activities for the nine months ended December 31, 2019.
Shedule of Prior period adjustment	(c) Prior period adjustment: On July 2, 2019, the Company received $135,454 from a shareholder for the disgorgement of profits realized on stock transactions in violation of section 16(b) of the Securities Exchange Act of 1934 (the "Act"). In the interim consolidated financial statements at September 30, 2019 the Company had included this amount as an offset to office and miscellaneous expenses rather than presenting it as an adjustment to additional paid-in capital. Therefore, these amounts have been adjusted in the interim consolidated financial statements for the nine months ended December 31, 2019. An increase has been recorded to Office and miscellaneous expense, a decrease in net income and comprehensive income for the nine months ended December 31, 2019, an increase in additional paid-in capital at September 30, 2019 and a decrease in cash flow from operating activities and offsetting increase in financing activities for the nine months ended December 31, 2019.

Lease Receivable (Tables)

Lease Receivable (Tables)	9 Months Ended
	Dec. 31, 2019
Lease Receivable [Abstract]
Schedule of present value of amounts due under the lease arrangement	December 31, March 31, Current portion, expected within twelve months 472,000 309,772 Amounts expected thereafter 474,854 784,914 Total 946,854 1,094,686
Schedule of future lease payments	$ 2020 472,000 2021 472,000 2022 65,114 Interest deemed hereunder (62,260 ) Total 946,854

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Cost Accumulated amortization December 31, March 31, Land * 422,647 – 422,647 – Building * 845,293 – 845,293 – Furniture and equipment 302,892 40,729 262,163 2,077 Leasehold improvements 110,051 28,781 81,270 4,298 Computer equipment * 15,729 – 15,729 – Testing equipment - Scrubber system 77,134 2,571 74,563 25,000 Total 1,773,746 72,081 1,701,665 31,375 * Acquired as part of a business combination - see Note 7.

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Cost Accumulated amortization Cumulative impairment December 31, March 31, Patents and technical information 35,852,556 (6,330,111 ) (20,457,255 ) 9,065,190 9,746,255 Software licensing * 11,683 – – 11,683 – Customer lists * 100,000 – – 100,000 – Patents and certifications * 500,000 – – 500,000 – Patents and technical information 36,464,239 (6,330,111 ) (20,457,255 ) 9,676,873 9,746,255 * Acquired as part of a business combination - see Note 7.

Leases (Tables)

Leases (Tables)	9 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Shedule of lease assets are categorized as right of use assets	Long-term premises lease Lease Lease Term Discount London, United Kingdom April 1, 2019 December 25, 2023 4.75 4.50 % Lysaker, Norway October 1, 2019 September 30, 2024 5.00 4.50 % North Vancouver, Canada December 1, 2019 August 31, 2022 2.75 4.50 % * The Company determined the discount rate with reference to mortgages of similar tenure and terms.
Schedule of operating lease expense is recognized on a straight-line basis over the lease term	Lease cost – for the nine months ended December 31, 2019: Operating lease expense * $ 302,131 * Including right of use amortization and imputed interest
Schedule of minimum annual lease payments	Fiscal Year $ 2020 (remainder of year) 132,204 2021 528,814 2022 528,814 2023 505,581 2024 278,755 2025 34,262 Total future minimum lease payments 2,008,430 Imputed interest (172,164 ) Operating lease obligations 1,836,266

Sales, Contract Assets and Co_2

Sales, Contract Assets and Contract Liabilities (Tables)	9 Months Ended
	Dec. 31, 2019
Sales, Contract Assets and Contract Liabilities [Abstract]
Schedule of sales revenue in proportion	Three Months Ended Nine Months Ended Specified service works - 381,338 Certified design and engineering works 9,779,337 21,517,289 Delivered equipment to customers, net of obligations 19,273,700 69,697,153 Installed and commissioned equipment 8,468,912 13,428,9487 Total 37,521,949 105,024,728
Schedule of contract assets and liabilities	Contract Sales Contract Liabilities Balance, March 31, 2018 – – – Customer receipts and receivables – – (20,925,437 ) Sales recognized in earnings – 2,074,950 2,074,950 Payments and accruals under contracts 14,172,975 – – Costs recognized in earnings (1,935,150 ) (1,935,150 ) – Balance, March 31, 2019 12,237,825 (18,850,487 ) Customer receipts and receivables – – (113,778,605 ) Sales recognized in earnings – 105,024,728 105,024,728 Payments and accruals under contracts* 72,854,661 – – Costs recognized in earnings (63,067,989 ) (63,067,989 ) – Balance, December 31, 2019 22,024,497 (27,604,364 ) * Payments and accruals under contracts includes $11,433,348 presented as receivables which is subject to the fulfillment of future performance obligations.

Warranty Provision (Tables)

Warranty Provision (Tables)	9 Months Ended
	Dec. 31, 2019
Product Warranty Accrual, Balance Sheet Classification [Abstract]
Schedule of warranty provision	$ Balance, March 31, 2018 – Provision for warranty 121,345 Balance, March 31, 2019 121,345 Provision for warranty 2,711,213 Warranty related costs (458,390 ) Balance, December 31, 2019 2,374,168

Derivative Liability (Tables)

Derivative Liability (Tables)	9 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of convertible debenture outstanding	As at As at Estimated common stock issuable upon conversion 174,593 165,843 Estimated exercise price per common share 0.40 0.40 Risk-free interest rate 1.5 % 2.4 % Expected volatility 153 % 62 % Expected life (in years) 0.25 0.25
Schedule of changes in derivative liabilities	Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended Balance, beginning of period (502,993 ) (256,371 ) (431,586 ) (75,505 ) Mark to market adjustment 57,520 (118,236 ) (13,887 ) (299,102 ) Balance, end of period (445,473 ) (374,607 ) (445,473 ) (374,607 )

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	9 Months Ended
	Dec. 31, 2019
Share Purchase Warrants [Abstract]
Schedule of share purchase warrants	Number of Weighted Balance, March 31, 2018 1,500,000 1.00 Issued 3,300,000 2.50 Exercised (500,000 ) 1.00 Balance, March 31, 2019 4,300,000 2.15 Settled with warrant holder (1,000,000 ) 1.00 Balance, December 31, 2019 3,300,000 2.50
Schedule of share purchase warrants outstanding	Number of warrants outstanding Exercise Expiry date 3,300,000 2.50 July 1, 2020 3,300,000

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of continuity of stock options	Number of Weighted Weighted Aggregate Balance, March 31, 2018 537,500 0.01 0.7 478,375 Granted 3,065,000 1.59 Exercised (150,000 ) 0.01 Balance, March 31, 2019 3,452,500 1.41 2.3 5,481,125 Granted 50,000 1.86 2.5 Forfeited (150,000 ) 0.63 Balance, December 31, 2019 3,352,500 1.45 1.7 5,014,500
Schedule of additional information regarding stock options outstanding	Exercisable Unvested Number of shares Weighted Range of Number of shares Weighted Average 487,500 0.7 0.01 2,865,000 1.9 1.70 – – – – 3,352,500 – –
Summary of fair values estimated using the black-scholes option pricing model	Three Months ended Three Months ended September 30, Three Months ended December 31, Risk-free interest rate 2.48 % 1.94 % 1.55 % Expected life (in years) 2.5 2.5 0.8 Expected volatility 190 % 110 % 108 %

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of fair value share-based transactions	Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended Fair value of stock-options granted to an directors, employees and consultants (Note 16) 30,421 4,570,133 80,596 4,744,382 30,421 4,570,133 80,596 4,744,382

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
Schedule of derivative financial instruments	Level 1 Level 2 Level 3 Derivative liability – 445,473 – Total – 445,473 –

Segmented Information (Tables)

Segmented Information (Tables)	9 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of segment report information	December 31, 2019 North America Europe Asia Total Property and equipment 146,672 239,276 1,315,717 1,701,665 Right of use assets 100,098 1,590,030 – 1,690,128 246,770 1,829,306 1,315,717 3,391,793 December 31, 2018 North America Europe Asia Total Property and equipment 8,731 – – 8,731 Nine Months Ended December 31, 2019: Asia Europe Total Revenues by customer region 8,114,000 96,910,728 105,024,728 Three Months Ended December 31, 2019: Asia Europe Total Revenues by customer region 1,050,884 36,471,065 37,521,949 Three and nine months ended December 31, 2018: Asia $ Europe $ Total $ Revenues by customer region – – –

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2019	Jul. 02, 2019	Mar. 31, 2019
Significant Accounting Policies (Textual)
Right-of-use asset	$ 1,690,128
Stock transactions		$ 135,454
April 1, 2019 [Member]
Significant Accounting Policies (Textual)
Right-of-use asset	1,526,801
Lease liability	$ 1,486,605

Short-Term Investments and Am_2

Short-Term Investments and Amounts in Escrow (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2019
Solicitor is holding	$ 1,362,706	$ 1,698,791
Guaranteed Investment Certificate [Member]
GIC held as security	$ 56,603	38,147
GIC bears interest	0.50%
GIC maturities	Feb. 4, 2020
Guaranteed Investment Certificate [Member] | CAD [Member]
GIC held as security	$ 75,000	$ 50,000

Lease Receivable (Details)

Lease Receivable (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2019
Lease Receivable [Abstract]
Current portion, expected within twelve months	$ 472,000	$ 309,772
Amounts expected thereafter	474,854	784,914
Total	$ 946,854	$ 1,094,686

Lease Receivable (Details 1)

Lease Receivable (Details 1)	Dec. 31, 2019USD ($)
Future lease payments forecasted
2020	$ 472,000
2021	472,000
2022	65,114
Interest deemed hereunder	(62,260)
Total	$ 946,854

Lease Receivable (Details Textu

Lease Receivable (Details Textual)	9 Months Ended
	Dec. 31, 2019USD ($)
Lease Receivable (Textual)
Revised lease payment	$ 118,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)		Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Cost		$ 1,773,746
Accumulated amortization		72,081
Net carrying value		1,701,665	$ 31,375	$ 8,731
Land [Member]
Property, Plant and Equipment [Line Items]
Cost	[1]	422,647
Accumulated amortization	[1]
Net carrying value	[1]	422,647
Building [Member]
Property, Plant and Equipment [Line Items]
Cost	[1]	845,293
Accumulated amortization	[1]
Net carrying value	[1]	845,293
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost		302,892
Accumulated amortization		40,729
Net carrying value		262,163	2,077
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost		110,051
Accumulated amortization		28,781
Net carrying value		81,270	4,298
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	[1]	15,729
Accumulated amortization	[1]
Net carrying value	[1]	15,729
Testing equipment- Scrubber system [Member]
Property, Plant and Equipment [Line Items]
Cost		77,134
Accumulated amortization		2,571
Net carrying value		$ 74,563	$ 25,000
[1]	Acquired as part of a business combination - see Note 7.

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)		9 Months Ended
		Dec. 31, 2019	Mar. 31, 2019
Schedule of intangible assets
Cost		$ 36,464,239
Accumulated amortization		(6,330,111)
Cumulative impairment		(20,457,255)
Net carrying value		9,676,873	$ 9,746,255
Patents and technical information [Member]
Schedule of intangible assets
Cost		35,852,556
Accumulated amortization		(6,330,111)
Cumulative impairment		(20,457,255)
Net carrying value		9,065,190	9,746,255
Software licensing [Member]
Schedule of intangible assets
Cost	[1]	11,683
Accumulated amortization	[1]
Cumulative impairment	[1]
Net carrying value	[1]	11,683
Customer lists [Member]
Schedule of intangible assets
Cost	[1]	100,000
Accumulated amortization	[1]
Cumulative impairment	[1]
Net carrying value	[1]	100,000
Patents and certifications [Member]
Schedule of intangible assets
Cost	[1]	500,000
Accumulated amortization	[1]
Cumulative impairment	[1]
Net carrying value	[1]	$ 500,000
[1]	Acquired as part of a business combination - see Note 7.

Intangible Assets (Details Text

Intangible Assets (Details Textual)	1 Months Ended
	May 17, 2013
Intangible Assets (Textual)
Estimated useful life	17 years

Acquisition of Shanghai Engin_2

Acquisition of Shanghai Engin Technology Co. Ltd. (Details) - USD ($)	9 Months Ended
	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Acquisition of Shanghai Engin Technology Co. Ltd. (Textual)
Property and equipment	$ 1,701,665	$ 31,375	$ 8,731
Goodwill	$ 6,438,923
Shanghai Engin Digital Technology [Member]
Acquisition of Shanghai Engin Technology Co. Ltd. (Textual)
Business combination, description	The acquisition was concluded concurrently with two groups. The first purchase of the 75% interest was acquired for consideration of $5,863,006 (¥41,000,000) upon signing (paid), plus a further $2,142,857 (¥15,000,000) due by March 20, 2020 and a final conditional payment of $2,857,143 (¥20,000,000) by June 30, 2020. The remaining 25% interest was acquired for consideration of 125,000 new shares of the Company (issued after year end), plus a further conditional $285,714 (¥2,000,000) payable by June 30, 2020.
Issuance of shares	125,000
Estimated fair value	$ 368,750
Estimated fair value, per share	$ 2.95
Total purchase	$ 11,421,778
Preliminary Cash	2,063,358
Working capital, net	1,024,147
Property and equipment	1,283,699
Intangible assets	611,683
Goodwill	$ 6,438,923

Leases (Details)

Leases (Details)	9 Months Ended
	Dec. 31, 2019
London, United Kingdom [Member]
Long-term premises lease
Lease commencement	Apr. 1, 2019
Lease expiry	Dec. 25, 2023
Term (years)	4 years 9 months
Discount rate	4.50%	[1]
Lysaker, Norway [Member]
Long-term premises lease
Lease commencement	Oct. 1, 2019
Lease expiry	Sep. 30, 2024
Term (years)	5 years
Discount rate	4.50%	[1]
North Vancouver, Canada [Member]
Long-term premises lease
Lease commencement	Dec. 1, 2019
Lease expiry	Aug. 31, 2022
Term (years)	2 years 9 months
Discount rate	4.50%	[1]
[1]	The Company determined the discount rate with reference to mortgages of similar tenure and terms.

Leases (Details 1)

Leases (Details 1)	9 Months Ended
	Dec. 31, 2019USD ($)
Lease cost
Operating lease expense	$ 302,131	[1]
[1]	Including right of use amortization and imputed interest

Leases (Details 2)

Leases (Details 2)	Dec. 31, 2019USD ($)
Leases [Abstract]
2020 (remainder of year)	$ 132,204
2021	528,814
2022	528,814
2023	505,581
2024	278,755
2025	34,262
Total future minimum lease payments	2,008,430
Imputed interest	(172,164)
Operating lease obligations	$ 1,836,266

Sales, Contract Assets and Co_3

Sales, Contract Assets and Contract Liabilities (Details) - USD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2019
Total recognized sales revenues	$ 37,521,949	$ 105,024,728
Specified service works [Member]
Total recognized sales revenues		381,338
Certified design and engineering works [Member]
Total recognized sales revenues	9,779,337	21,517,289
Delivered equipment to customers, net of obligations [Member]
Total recognized sales revenues	19,273,700	69,697,153
Installed and commissioned equipment [Member]
Total recognized sales revenues	$ 8,468,912	$ 134,289,487

Sales, Contract Assets and Co_4

Sales, Contract Assets and Contract Liabilities (Details 1) - USD ($)		9 Months Ended	12 Months Ended
		Dec. 31, 2019	Mar. 31, 2019
Contract Assets [Member]
Beginning Balance		$ 12,237,825
Customer receipts and receivables
Sales recognized in earnings
Payments and accruals under contracts	[1]	72,854,661	14,172,975
Costs recognized in earnings		(63,067,989)	(1,935,150)
Ending Balance		22,024,497	12,237,825
Sales (Cost of sales) [Member]
Beginning Balance
Customer receipts and receivables
Sales recognized in earnings		105,024,728	2,074,950
Payments and accruals under contracts	[1]
Costs recognized in earnings		(63,067,989)	(1,935,150)
Ending Balance
Contract Liabilities [Member]
Beginning Balance		(18,850,487)
Customer receipts and receivables		(113,778,605)	(20,925,437)
Sales recognized in earnings		105,024,728	2,074,950
Payments and accruals under contracts	[1]
Costs recognized in earnings
Ending Balance		$ (27,604,364)	$ (18,850,487)
[1]	Payments and accruals under contracts includes $11,433,348 presented as receivables which is subject to the fulfillment of future performance obligations.

Sales, Contract Assets and Co_5

Sales, Contract Assets and Contract Liabilities (Details Textual)	9 Months Ended
	Dec. 31, 2019USD ($)
Sales, Contract Assets and Contract Liabilities (Textual)
Payments and accruals under contracts includes presented as receivables	$ 11,433,348

Warranty Provision (Details)

Warranty Provision (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Mar. 31, 2019
Product Warranty Accrual, Balance Sheet Classification [Abstract]
Balance, beginning of year		$ 121,345
Provision for warranty	$ 1,356,422	2,711,213	121,345
Warranty related costs		(458,390)
Balance, end of year	$ 2,374,168	$ 2,374,168	$ 121,345

Warranty Provision (Details Tex

Warranty Provision (Details Textual) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Mar. 31, 2019
Warrant Provision (Textual)
Non-cash warranty provision	$ 1,356,422	$ 2,711,213	$ 121,345

Convertible Debenture (Details)

Convertible Debenture (Details) - USD ($)	Oct. 04, 2017	Nov. 10, 2015	Sep. 19, 2017	Feb. 22, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Convertible Debenture (Textual)
Convertible debenture					$ 30,000		$ 30,000		$ 30,000
Fair value of derivative liability					445,473		445,473		$ 431,586
Interest expense on debentures					$ 1,500	$ 1,500	$ 4,500	$ 4,500
Convertible Debt [Member]
Convertible Debenture (Textual)
Convertible debenture	$ 40,000	$ 110,000	$ 20,000	$ 20,000
Exchange fees		100,000
Net legal fees		$ 10,000
Interest rate		10.00%
Convertible debenture, due date		Nov. 10, 2016
Convertible debenture, description		The terms of the debenture, the amount is unsecured, bears guaranteed interest at 10% and default interest at 20% per annum and was due on November 10, 2016. The note remained unpaid and outstanding at maturity. The note is convertible into shares of common stock of the Company equal to the lower of: (a) $0.40 or (b) 60% of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the date of conversion.
Common stock issued for conversion, shares	320,000		100,000	50,000
Default interest rate per annum		20.00%

Derivative Liability (Details)

Derivative Liability (Details) - $ / shares	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2019
Schedule of convertible debentures outstanding
Estimated common stock issuable upon conversion	174,593	165,843
Estimated exercise price per common share	$ 0.4	$ 0.4
Risk-free interest rate	1.50%	2.40%
Expected volatility	153.00%	62.00%
Expected life (in years)	2 months 30 days	2 months 30 days

Derivative Liability (Details 1

Derivative Liability (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Schedule of derivative liability
Balance, beginning of period	$ (502,993)	$ (256,371)	$ (431,586)	$ (75,505)
Mark to market adjustment	57,520	(118,236)	(13,887)	(299,102)
Balance, end of period	$ (445,473)	$ (374,607)	$ (445,473)	$ (374,607)

Derivative Liability (Details T

Derivative Liability (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Derivative Liability (Textual)
Gain (loss) on the change in fair value of derivative liability	$ 57,520	$ (118,236)	$ (13,887)	$ (299,102)
Derivative liability	$ 445,473		$ 445,473		$ 431,586

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Nov. 10, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Related Party Transactions (Textual)
Shareholder settlement				$ 135,454
Warrant [Member]
Related Party Transactions (Textual)
Warrant settlement agreement, description	The Company entered into a warrant settlement agreement with a significant shareholder. Per the terms of the agreement, the significant shareholder agreed to the settlement of 1,000,000 share purchase warrants, exercisable at $1.00 per share, due to expire on November 23, 2019, for cash consideration totaling $750,000.
Director and Officer [Member]
Related Party Transactions (Textual)
Related party transaction, amount						$ 36,800
Management consulting fees		489,766	$ 60,000	1,347,652	204,500
Director [Member]
Related Party Transactions (Textual)
Related party transaction, amount				1,424		$ 80,205
Management consulting fees		60,000	60,000	180,000	180,000
Director One [Member]
Related Party Transactions (Textual)
Management consulting fees		11,942	4,050	21,479	7,800
Director Two [Member]
Related Party Transactions (Textual)
Consulting fees				$ 35,000

Common Stock (Details)

Common Stock (Details) - USD ($)	Dec. 17, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Common Stock (Textual)
Stock-based compensation		$ 103,921	$ 4,570,133	$ 154,096	$ 4,744,382
Common Stock [Member]
Common Stock (Textual)
Issuances of common stock	25,000
Issuances of common stock, per share	$ 2.94
Stock-based compensation	$ 73,500

Share Purchase Warrants (Detail

Share Purchase Warrants (Details) - $ / shares	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2019
Share Purchase Warrants [Abstract]
Number of warrants, Beginning Balance	4,300,000	1,500,000
Number of warrants, Issued		3,300,000
Number of warrants, Exercised		(500,000)
Number of warrants, Settled with warrant holder	(1,000,000)
Number of warrants, Ending Balance	3,300,000	4,300,000
Weighted average exercise price, Beginning Balance	$ 2.15	$ 1
Weighted average exercise price, Issued		2.50
Weighted average exercise price, Exercised		1
Weighted average exercise price, Settled with warrant holder	1
Weighted average exercise price, Ending Balance	$ 2.50	$ 2.15

Share Purchase Warrants (Deta_2

Share Purchase Warrants (Details 1)	9 Months Ended
	Dec. 31, 2019$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of warrants outstanding	3,300,000
Exercise price 2.50 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of warrants outstanding	3,300,000
Exercise price | $ / shares	$ 2.50
Expiry date	Jul. 1, 2020

Share Purchase Warrants (Deta_3

Share Purchase Warrants (Details Textual)	Nov. 10, 2019
Share Purchase Warrants (Textual)
Settlement agreement,description	The Company entered into a $110,000 convertible debenture with a non-related party, in exchange for $100,000, net of $10,000 for legal fees which was deferred and amortized over the term of the debenture. Under the terms of the debenture, the amount is unsecured, bears guaranteed interest at 10% and default interest at 20% per annum and was due on November 10, 2016. The note remained unpaid and outstanding at maturity. The note is convertible into shares of common stock of the Company equal to the lower of: (a) $0.40 or (b) 60% of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the date of conversion.

Stock Options (Details)

Stock Options (Details) - Stock options [Member] - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2019
Number of options, Beginning Balance	3,452,500	537,500
Number of options, Granted	50,000	3,065,000
Number of options, Exercised		(150,000)
Number of options, Forfeited	(150,000)
Number of options, Ending Balance	3,352,500	3,452,500
Weighted average exercise price, Beginning Balance	$ 1.41	$ 0.01
Weighted average exercise price, Granted	1.86	1.59
Weighted average exercise price, Exercised		0.01
Weighted average exercise price, Forfeited	0.63
Weighted average exercise price, Ending Balance	$ 1.45	$ 1.41
Weighted average remaining contractual life (years), Beginning Balance	2 years 3 months 19 days	8 months 12 days
Weighted average remaining contractual life (years), Granted
Weighted average remaining contractual life (years), Forfeited	2 years 6 months
Weighted average remaining contractual life (years), Ending Balance	1 year 8 months 12 days	2 years 3 months 19 days
Aggregate intrinsic value, Beginning Balance	$ 5,481,125	$ 478,375
Aggregate intrinsic value, Ending Balance	$ 5,014,500	$ 5,481,125

Stock Options (Details 1)

Stock Options (Details 1)	9 Months Ended
	Dec. 31, 2019$ / sharesshares
Outstanding and exercisable, Number of shares	3,352,500
Unvested, Number of shares
Unvested, Weighted Average Exercise price | $ / shares
Exercise price 0.01 [Member]
Outstanding and exercisable, Range of Exercise prices | $ / shares	$ 0.01
Outstanding and exercisable, Number of shares	487,500
Outstanding and exercisable, Weighted average remaining contractual life (years)	8 months 12 days
Unvested, Number of shares
Unvested, Weighted Average Exercise price | $ / shares
Exercise price 1.70 [Member]
Outstanding and exercisable, Range of Exercise prices | $ / shares	$ 1.70
Outstanding and exercisable, Number of shares	2,865,000
Outstanding and exercisable, Weighted average remaining contractual life (years)	1 year 10 months 25 days
Unvested, Number of shares
Unvested, Weighted Average Exercise price | $ / shares

Stock Options (Details 2)

Stock Options (Details 2)	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Risk-free interest rate	1.55%	2.48%	1.94%
Expected life (in years)	9 months 18 days	2 years 6 months	2 years 6 months
Expected volatility	108.00%	190.00%	110.00%

Stock Options (Details Textual)

Stock Options (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 20, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Stock Options (Textual)
Stock-based compensation		$ 103,921	$ 4,570,133	$ 154,096	$ 4,744,382
President [Member]
Stock Options (Textual)
Stock options are exercisable	$ 0.01
Stock options issued	312,500
Description of stock options	Extended to August 31, 2020
Director [Member]
Stock Options (Textual)
Stock options are exercisable	$ 0.01
Stock options issued	175,000
Description of stock options	Extended to September 28, 2020.
Stock Options [Member]
Stock Options (Textual)
Stock options granted				50,000
Stock options are exercisable		$ 1.86		$ 1.86
Date of anticipated to vest				Aug. 26, 2020
Price per share		$ 3.62		$ 3.62

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Fair value of stock-options granted to an directors, employees and consultants (Note 16)	$ 103,921	$ 4,570,133	$ 154,096	$ 4,744,382
Stock-options [Member]
Fair value of stock-options granted to an directors, employees and consultants (Note 16)	$ 30,421	$ 4,570,133	$ 80,596	$ 4,744,382

Financial Instruments (Details)

Financial Instruments (Details) - Fair Value, Measurements, Recurring [Member]	Dec. 31, 2019USD ($)
Level 1 [Member]
Derivative liability
Total
Level 2 [Member]
Derivative liability	445,473
Total	445,473
Level 3 [Member]
Derivative liability
Total

Financial Instruments (Details

Financial Instruments (Details Textual)	Dec. 31, 2019
Financial Instruments (Textual)
Lease receivable discontinued percentage	5.40%

Segmented Information (Details)

Segmented Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Segment Reporting Information [Line Items]
Property and equipment	$ 1,701,665	$ 8,731	$ 1,701,665	$ 8,731	$ 31,375
Right of use assets	1,690,128		1,690,128
Long term assets	3,391,793		3,391,793
Revenues by customer region	37,521,949		105,024,728
North America [Member]
Segment Reporting Information [Line Items]
Property and equipment	146,672	8,731	146,672	8,731
Right of use assets	100,098		100,098
Long term assets	246,770		246,770
Europe [Member]
Segment Reporting Information [Line Items]
Property and equipment	239,276		239,276
Right of use assets	1,590,030		1,590,030
Long term assets	1,829,306		1,829,306
Revenues by customer region	36,471,065		96,910,728
Asia [Member]
Segment Reporting Information [Line Items]
Property and equipment	1,315,717		1,315,717
Right of use assets
Long term assets	1,315,717		1,315,717
Revenues by customer region	$ 1,050,884		$ 8,114,000

Segmented Information (Details

Segmented Information (Details Textual) - Customers	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Segmented Information (Textual)
Number of customers	2	2	2	2
Revenue percentage	81.00%		75.00%

Commitment (Details)

Commitment (Details)	9 Months Ended
	Dec. 31, 2019
Commitment (Textual)
Commitments, description	The venture proportionately, 50.1% by the Company and 49.9% by the Supplier, and excess operating cash flows will be distributed on a quarterly basis.

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - $ / shares	Feb. 01, 2020	Jan. 20, 2020
Subsequent Events (Textual)
Stock options granted	60,000	50,000
First tranch of stock options vest		25,000
Subsequent event, description	The first 10,000 options to purchase a common share at $0.01 per share, vest after six months of service and expire twenty-four months from issuance. The second tranche of 25,000 options to purchase a common share at $2.50 per share, vest after twelve months of service and expire twenty-four months from issuance. The final tranche of 25,000 options to purchase common shares at $3.75 per share, vest after twenty-four months of service and expire twenty-four months from issuance.	These options are exercisable at a 25% discount to the average of the 30 trading days prior to exercise. The first tranch of 25,000 stock options vest after 18 months with the Company and the second tranche vest 18 months following the anniversary date of the employment agreement.
Tranche 1 [Member]
Subsequent Events (Textual)
Options to purchase common shares	10,000
Options to purchase common shares, per share	$ 0.01
Tranche 2 [Member]
Subsequent Events (Textual)
Options to purchase common shares	25,000
Options to purchase common shares, per share	$ 2.50
Tranche 3 [Member]
Subsequent Events (Textual)
Options to purchase common shares	25,000
Options to purchase common shares, per share	$ 3.75