Pacific Green (PGTK) 10-K 29 Jun 21 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2021	Jun. 29, 2021	Sep. 30, 2020
Document Information Line Items
Entity Registrant Name	Pacific Green Technologies Inc.
Document Type	10-K
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		46,990,565
Entity Public Float			$ 28,655,921
Amendment Flag	false
Entity Central Index Key	0001553404
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	000-54756
Entity Incorporation, State or Country Code	DE
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Mar. 31, 2020
ASSETS
Cash and cash equivalent	$ 23,436,417	$ 21,386,934
Short-term investments and amounts in escrow (Note 3)	1,126,728	718,100
Accounts receivable, net of allowance for doubtful account of $1,559,757 in 2021 and $361,858 in 2020	10,996,220	16,161,811
Prepaid expenses and parts inventory	932,948	839,705
Contract assets (Note 10)	4,329,607	24,604,339
Lease receivable, current portion (Note 4)	406,366	472,000
Total Current Assets	41,228,286	64,182,889
Lease receivable (Note 4)		369,634
Long term receivable	2,735,415	2,027,855
Project under development (Note 9)	2,001,116
Property and equipment (Note 5)	1,229,828	1,301,905
Intangible assets (Note 6)	11,180,524	12,575,303
Goodwill (Note 7 and 8)	4,293,789	3,524,162
Right of use asset	1,118,949	1,813,921
Security deposit	635,870	430,568
Total Assets	64,423,777	86,226,237
Current Liabilities
Accounts payable and accrued liabilities (Note 12)	24,486,138	42,276,285
Warranty provision (Note 12)	2,425,107	1,089,356
Contract liabilities (Note 10)	13,603,559	23,553,267
Convertible debenture (Note 11)		30,000
Current portion of lease obligations (Note 20)	490,947	548,338
Due to related parties (Note 14)	174,837	42,141
Derivative liability (Note 11)		174,484
Total Current Liabilities	41,180,588	67,713,871
Long-term accounts payable and accrued liabilities (Note 12)	3,294,342	1,622,284
Long-term lease obligations (Note 20)	822,289	1,305,722
Total Liabilities	45,297,219	70,641,877
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 46,990,565 and 45,659,971 shares issued and outstanding, respectively (Note 15)	46,991	45,660
Additional paid-in capital	92,327,092	90,653,018
Accumulated other comprehensive income	892,732	207,017
Deficit	(74,140,257)	(75,321,335)
Total Stockholders’ Equity	19,126,558	15,584,360
Total Liabilities and Stockholders’ Equity	$ 64,423,777	$ 86,226,237

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Statement of Financial Position [Abstract]
Net of allowance for doubtful account (in Dollars)	$ 1,559,757	$ 361,858
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	46,990,565	45,659,971
Common stock, shares outstanding	46,990,565	45,659,971

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($)		12 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Sales		$ 61,413,520	$ 130,138,574
Cost of goods sold		(39,828,410)	(78,566,155)
Gross profit		21,585,110	51,572,419
Expenses
Advertising and promotion		902,015	1,257,901
Amortization of intangible assets		1,601,222	1,070,698
Bad debts expense		705,454	450,262
Depreciation		184,975	87,614
Foreign exchange loss (gain)		235,758	(780,567)
Impairment of intangible assets		37,700
Management and technical consulting		8,319,910	22,905,321
Operating lease expense		489,796	428,733
Office and miscellaneous		1,576,044	2,721,884
Professional fees		1,970,945	1,428,774
Research and development		62,943	98,041
Salaries and wage expenses		6,364,656	6,527,743
Transfer agent and filing fees		258,777	214,203
Travel and accommodation		383,675	3,488,165
Warranty and related		1,228,092	1,630,541
Total expenses		24,321,962	41,529,313
(Loss) income before other income (expense)		(2,736,852)	10,043,106
Other income (expense)
Financing interest income		628,330	95,136
(Loss) gain on change in fair value of derivative liability		(134,472)	257,102
Gain on termination of lease		3,019
Gain on derecognition of cost of subsidiary		239,174
Gain on reduction in acquisition costs of subsidiary		3,240,250
Interest income (expense) and other		(58,371)	(13,924)
Total other income		3,917,930	338,314
Net income for the year		1,181,078	10,381,420
Other comprehensive income
Foreign currency translation gain (loss)		685,715	(63,228)
Comprehensive income for the year		$ 1,866,793	$ 10,318,192
Net income per share, basic and diluted (in Dollars per share)		$ 0.03	$ 0.23
Net income per share, diluted (in Dollars per share)		$ 0.03	$ 0.22
Weighted average number of shares outstanding, basic1 (in Shares)	[1]	46,543,758	46,022,709
Weighted average number of shares outstanding, diluted (in Shares)		46,618,758	46,201,052
[1]	The period ended March 31, 2021, includes 337,500 stock options (March 31, 2020 – 487,500) that are exercisable at any time and for nominal cash consideration.

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Common stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Deficit	Total
Balance at Mar. 31, 2019	$ 45,493	$ 90,684,174	$ 270,245	$ (85,702,755)	$ 5,297,157
Balance (in Shares) at Mar. 31, 2019	45,493,439
Fair value of options granted		91,711			91,711
Shares issued for cancellation (Note 15)	$ 25	73,475			73,500
Shares issued for cancellation (Note 15) (in Shares)	25,000
Shareholder settlement (Note 15)		135,454			135,454
Shares issued for acquisition (Note 15)	$ 125	368,625			368,750
Shares issued for acquisition (Note 15) (in Shares)	125,000
Shares issued to employees (Note 15)	$ 17	49,579			49,596
Shares issued to employees (Note 15) (in Shares)	16,532
Settlement of warrants (Note 16)		(750,000)			(750,000)
Foreign exchange translation (loss)			(63,228)		(63,228)
Net income for the year				10,381,420	10,381,420
Balance at Mar. 31, 2020	$ 45,660	90,653,018	207,017	(75,321,335)	15,584,360
Balance (in Shares) at Mar. 31, 2020	45,659,971
Fair value of options granted		207,350			207,350
Shares issued for option exercise (Note 17)	$ 175	1,575			1,750
Shares issued for option exercise (Note 17) (in Shares)	175,000
Shares issued for commissions (Note 15)	$ 96	95,143			95,239
Shares issued for commissions (Note 15) (in Shares)	95,238
Shares issued for employee settlement and investor relations (Note 15)	$ 256	391,568			391,824
Shares issued for employee settlement and investor relations (Note 15) (in Shares)	256,375
Shares issued on debt conversion (Note 15)	$ 279	401,463			401,742
Shares issued on debt conversion (Note 15) (in Shares)	278,981
Shares issued for acquisition (Note 15)	$ 525	576,975			577,500
Shares issued for acquisition (Note 15) (in Shares)	525,000
Foreign exchange translation (loss)			685,715		685,715
Net income for the year				1,181,078	1,181,078
Balance at Mar. 31, 2021	$ 46,991	$ 92,327,092	$ 892,732	$ (74,140,257)	$ 19,126,558
Balance (in Shares) at Mar. 31, 2021	46,990,565

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating Activities
Net income for the year	$ 1,181,078	$ 10,381,420
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of intangible assets (Note 6)	1,601,222	1,070,698
Gain on disposition of subsidiary	(242,193)
Gain on reduction of acquisition costs of subsidiary (Note 7)	(3,240,250)
Operating lease expense (Note 20)	489,796	428,733
Depreciation (Note 5)	184,975	87,614
Lease finance charge	36,733	56,358
(Gain) Loss on change in fair value of derivative liability (Note 11)	134,472	(257,102)
Fair value of stock options granted	207,350	91,711
Shares issued for services (Note 15)	487,012	123,096
Loss on unrealized foreign exchange	172,134
Changes in operating assets and liabilities:
Short-term investments and amounts held in trust	507,151	1,018,838
Accounts receivable	4,868,895	(15,892,527)
Prepaid expenses and deposits	(134,881)	(358,572)
Lease payments	(536,114)	(388,594)
Contract assets	20,274,732	(12,366,514)
Accounts payable and accrued liabilities	(14,108,132)	33,858,164
Warranty provision	1,335,751	968,011
Contract liabilities	(9,949,708)	4,702,780
Due to related parties	132,696	(74,864)
Net Cash Provided by Operating Activities	3,402,719	23,449,250
Investing Activities:
Acquisition of businesses, net of cash acquired	114,013	(3,800,876)
Asset acquisition	(681,957)
Additions of property and equipment	(76,005)	(446,814)
Short-term investments	(915,779)
Net Cash Used in Investing Activities	(1,559,728)	(4,247,690)
Financing Activities
Proceeds from exercise of stock options (Note 15)	1,750
Shareholder settlement (Note 15)		135,454
Share purchase warrants settled (Note 16)		(750,000)
Net Cash Provided by (Used in) Financing Activities	1,750	(614,546)
Effect of Foreign Exchange Rate Changes on Cash	204,742	(63,228)
Change in Cash and Cash Equivalents	2,049,483	18,523,786
Cash and Cash Equivalents, Beginning of Year	21,386,934	2,863,148
Cash and Cash Equivalents, End of Year	23,436,417	21,386,934
Non-Cash Investing and Financing Activities, excluded in above:
Common stock issuable in acquisition	525,000	368,750
Consideration accrued for acquisition, net of imputed discount	1,516,985	5,190,023
Right of use assets and lease obligations recognized		2,190,569
Supplemental Disclosures:
Interest paid
Income taxes paid	$ 9,632

Nature of Operations

Nature of Operations	12 Months Ended
	Mar. 31, 2021
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. 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 Co. Ltd., a company incorporated and registered in China (“Engin”). Engin is a solar design, development, and engineering company (Note 7). On June 19, 2020, Engin was changed to Pacific Green Technologies (Shanghai) Co. Ltd. On October 19, 2020, the Company acquired Innoergy Limited (“Innoergy”). Innoergy is a designer of battery energy storage systems and registered in the United Kingdom (Note 8). In connection with the acquisition, Innoergy adopted the name Pacific Green Innoergy Technologies Limited. On March 18, 2021, the Company acquired Richborough Energy Park Ltd. (“Richborough”), a company in the business of battery energy storage systems and registered in the United Kingdom (Note 9). In connection with preparing consolidated financial statements for each annual and interim reporting period, the Company is required to evaluate whether there are conditions or events, considered in aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Substantial doubt exists when conditions and events, considered in aggregate, indicate that it is probable that a company will be unable to meet its obligations as they become due within one year after the date that the consolidated financial statements are issued. This evaluation initially does not take into consideration the potential mitigating effect of management’s plans and actions that have not been fully implemented as of the date that the financial statements are issued. When substantial doubt exists, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both: (1) it is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued; and (2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Generally, to be considered probable of being effectively implemented, the plans must have been approved before the date that the financial statements are issued. Management’s evaluation has concluded that there are no known or currently foreseeable conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these consolidated financial statements are issued. These consolidated financial statements have therefore been prepared on the basis that the Company will continue as a going concern. The assessment of the liquidity and going concern requires the Company to make judgments about the existence of conditions or events that raise substantial doubt about the ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. This includes judgments about the Company's future activities and the timing thereof and estimates of future cash flows. Significant assumptions used in the Company's forecasted model of liquidity include forecasted sales, costs, and capital expenditures. Changes in the assumptions could have a material impact on the forecasted liquidity and going concern assessment.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of Presentation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America and are expressed in U.S. 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 Innoergy Technologies Ltd. (“Innoergy”) (Formerly Innoergy Ltd.) Wholly-owned subsidiary Pacific Green Marine Technologies Group Inc. (“PGMG”) Wholly-owned subsidiary Pacific Green Marine Technologies Inc. (PGMT US) Wholly-owned subsidiary of PGMG Pacific Green Technologies (UK) Ltd. (Formerly Pacific Green Marine Technologies Ltd.) (“PGTU”) Wholly-owned subsidiary of PGMG Pacific Green Marine Technologies (Norway) SA (“PGN”) Wholly-owned subsidiary of PGTU Pacific Green Marine Technologies (USA) Inc. (inactive) Wholly-owned subsidiary of PGMG Pacific Green Technologies (Canada) Inc. (“PGT Can”) (Formerly Pacific Green Marine Technologies Inc. Wholly-owned subsidiary Pacific Green Solar Technologies Inc. (“PGST”) Wholly-owned subsidiary Pacific Green Hydrogen Technologies Inc. (“PGHT”) Wholly-owned subsidiary Pacific Green Wind Technologies Inc (“PGWT”) Wholly-owned subsidiary Pacific Green Technologies International Ltd. (“PGTIL”) Wholly-owned subsidiary Pacific Green Technologies (Asia) Ltd. (“PGTA”) Wholly-owned subsidiary of PGTIL Pacific Green Technologies (China) Ltd. (“PGTC”) Wholly-owned subsidiary of PGTA Pacific Green Technologies (Australia) Pty Ltd. (“PGTAPL”) Wholly-owned subsidiary of PGTA Pacific Green Environmental Technologies (Asia) Ltd. (“PGETA”) 50.1% owned subsidiary Pacific Green Technologies (Shanghai) Co. Ltd. (“Engin”) (Formerly Shanghai Engin Digital Technology Co. Ltd) Wholly-owned subsidiary Guangdong Northeast Power Engineering Design Co. Ltd. (“GNPE”) Wholly-owned subsidiary of ENGIN Pacific Green Energy Parks Inc. (“PGEP”) Wholly-owned subsidiary Pacific Green Energy Storage Technologies Inc. (“PGEST”) Wholly-owned subsidiary of PGEP Pacific Green Energy Storage (UK) Ltd. (“PGESU”) (Formerly Pacific Green Marine Technologies Trading Ltd.) Wholly-owned subsidiary of PGEP Richborough Energy Park Ltd. (“Richborough”) Wholly-owned subsidiary of PGESU On July 1, 2020, the Company ceased operations of PGN (Note 19). PGN has been deconsolidated as it has been run by the courts. All inter-company balances and transactions have been eliminated upon consolidation. (b) Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of property and equipment and intangible assets, contract assets and liabilities associated with revenue contracts in progress, contingent consideration on asset acquisition, warranty accruals, going concern, and deferred income tax asset valuation allowances. Our company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by our company may differ materially and adversely from our company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (c) Property and Equipment Property and equipment is recorded at cost. Depreciation is recorded at the following annual rates, net of any residual value determined. Furniture and equipment 5 years straight-line Leasehold improvements 3 years straight-line Test Scrubber system 20 years straight-line Computer equipment 5 years straight-line Building 20 years straight-line (d) Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents, customer relationships, plant designs, and software licensing. The patents, which were acquired in 2013, are being amortized on a straight-line over the estimated useful life of 17 years. The other intangible assets, which were acquired in December 2019, are being amortized according to the following table. Intangible assets are reviewed annually for impairment. Patents 17 years straight-line Customer relationships 6 years straight-line Plant designs 6 years straight-line Software licensing 10 years straight-line (e) Impairment of Long-lived Assets Our company reviews long-lived assets such as property and equipment and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying amount of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. (f) Financial Instruments and Fair Value Measurements ASC 820, “Fair Value Measurements and Disclosures” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, short term investments, accounts receivable, lease receivable, amounts due from and to related parties, accounts payable and accrued liabilities, and operating lease liability. The recorded values of all financial instruments are at amortized cost which approximate their current fair values because of their nature and respective maturity dates or durations. (g) Revenue Recognition The Company derives revenue from the sale of emission control equipment and related services as well as providing design and engineering services for Concentrated Solar Power. Irrespective of the line of business described above, revenue is recognized when control of products or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those promised products or services. The Company determines revenue recognition through the following five steps: ● Identification of the contract, or contracts, with a customer ● Identification of the performance obligations in the contract ● Determination of the transaction price ● Allocation of the transaction price to the performance obligations in the contract ● Recognition of revenue when, or as, performance obligations are satisfied The Company accounts for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. As our contracts with customers include multiple performance obligations, judgment is required to determine whether performance obligations specified in these contracts are distinct and should be accounted for as separate revenue transactions for recognition purposes. For such arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are generally determined based on the prices charged to customers or using expected cost-plus margin. In the case of settlement agreement with customers where no continued performance obligation is required, the Company recognizes revenue based on consideration settled according to the agreement. Contracts signed with one customer has a significant financing component. The Company provides design, production, and installation services of scrubber units to this customer. 20% of the contract price is payable at least 6 calendar months prior to the dry dock date. The remaining 80% is payable in 24 equal monthly instalments starting at the end of the calendar month following the installation date on a vessel-by-vessel basis. As 80% of the contract price is payable after the last performance obligation towards the scrubber, a significant financing component is separated from revenue and interest income at 5.4% is recorded when payments are received from the customer. (h) Contract Liabilities and Contract Assets Contractual arrangements with customers for the sale of a scrubber unit generally provide for deposits and instalments through the procurement and design phases of equipment manufacturing. Amounts received from customers, which are not yet recorded as revenues under the Company’s revenue recognition policy are presented as contract liabilities. Similarly, contractual arrangements with suppliers and manufacturers normally involved with the manufacturing of scrubber units may require advances and deposits at various stages of the manufacturing process. Payments to our manufacturing partners are recorded as contract assets until the equipment is manufactured to specifications and accepted by the customer. The Company presents the contract liabilities and contract assets on its balance sheet when one of the parties to the revenue contract has performed before the other. (i) Warranty Provision The Company reserves a 2% warranty provision on the completion of a contract following the commissioning of marine scrubbers, there being a number of milestone-based stage payments. The specific terms and conditions of those warranties vary depending upon the product sold and geography of sale. The Company’s product warranties generally start from the delivery date and continue for up to twelve to twenty-four months. The Company provides warranties to customers for the design, materials, and installation of scrubber units. The Company has a back-to-back manufacturing guarantee from its major supplier, which covers materials, production, and installation. Factors that affect the Company’s warranty obligation include product failure rates, anticipated hours of product operations and costs of repair or replacement in correcting product failures. These factors are estimates that may change based on new information that becomes available each period. Similarly, the Company also accrues the estimated costs to address reliability repairs on products no longer in warranty when, in the Company’s judgment, and in accordance with a specific plan developed by the Company, it is prudent to provide such repairs. The Company intends to assess the adequacy of recorded warranty liabilities quarterly and adjusts the liability as necessary. (j) Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. The Company provides for interest and potential administrative penalties where management has assessed that the probability of assessment is greater than 50%. Interest and penalties assessed or expected to be assessed by tax authorities are included in tax expense for the period. (k) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currencies of PGTA, PGTU, PGMG, PGTC, PGTIL, PGMT US, PGST, PGEP, PGEST, PGT Can, and PGN are United States dollar. The functional currency of ENGIN and GNPE are Chinese Yuan. PGESU, Innoergy, and Richborough use the United Kingdom Pound as their functional currency. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of ENGIN, GNPE, PGESU, Innoergy, and Richborough are translated to United States dollars using the current rate method. Accordingly, assets and liabilities are translated into United States dollars at the period end exchange rate while revenue and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income. (l) Research and Development Research and development costs are charged as operating expenses as incurred. (m) Stock-based compensation The Company records share-based payment transactions for acquiring goods and services from employees and nonemployees in accordance with ASC 718, Compensation – Stock Compensation, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are measured at grant-date fair value of the equity instruments issued. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. The majority of the Company’s awards vest upon issuance. Subsequent to the adoption of ASU 2018-07 - Improvements to Nonemployee Share-Based Payment Accounting, the accounting for employee and non-employee stock options is now aligned. (n) Earnings (Loss) Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential options and warrants outstanding during the period using the treasury stock method and convertible debenture using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at March 31, 2021, the Company had 2,890,000 (2020 – nil) anti-dilutive shares outstanding. (o) Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and items in other comprehensive income (loss) that are excluded from net income or loss. As at March 31, 2021 and 2020, other comprehensive income (loss) includes cumulative translation adjustments for changes in foreign currency exchange rates during the period. (p) Lease Leases classified as operating leases, where the Company is the lessee, are recorded as lease liabilities based on the present value of minimum lease payments over the lease term, discounted using the lessor’s rate implicit in the lease for each individual lease arrangement or the Company’s incremental borrowing rate, if the lessor’s implicit rate is not readily determinable. Corresponding right-of-use assets are recognized consisting of the lease liabilities, initial direct costs and any lease incentive payments. Lease liabilities are drawn down as lease payments are made and right-of-use assets are depreciated over the term of the lease. Operating lease expenses are recognized over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset. (q) Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses. The ASU sets forth a “current expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. As a smaller reporting company, this ASU is effective for fiscal years beginning after January 1, 2023, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this ASU on its Consolidated Financial Statements. 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.

Short-Term Investments and Amou

Short-Term Investments and Amounts in Escrow	12 Months Ended
	Mar. 31, 2021
Disclosure Text Block Supplement [Abstract]
Short-term Investments and amounts in escrow	3. Short-term Investments and amounts in escrow At March 31, 2021, the Company has a $60,408 (CAD $75,938) (March 31, 2020 – $53,106 (CAD $75,000) Guaranteed Investment Certificate (“GIC”) held as security against a corporate credit card. The GIC bears interest at 0.5% per annum and matures on December 13, 2021. At March 31, 2021, the Company has $915,779 (RMB 6,000,000) (March 31, 2020 – nil) in short term investment. At March 31, 2021, the Company’s solicitor is holding $150,541 (March 31, 2020 – $664,994) relating to proceeds under customer contracts to be released upon satisfying performance obligations.

Lease Receivable

Lease Receivable	12 Months Ended
	Mar. 31, 2021
Disclosure Of 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 March 31, 2021 and March 31, 2020, consists of an amount due from the customer under a long-term lease arrangement. The payments to the Company under the lease arrangement are based on a quarterly payment of $118,000 per quarter through fiscal 2022. 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 the residual value. Moreover, there are no other variable amounts involved in this lease arrangement. March 31, March 31, Current portion, expected within twelve months 406,366 472,000 Amounts expected thereafter – 369,634 Total 406,366 841,634 $ 2021 419,114 Interest deemed hereunder (12,748 ) Total 406,366

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	5. Property and Equipment Cost Accumulated amortization March 31, March 31, Building 996,744 (91,847 ) 904,897 869,791 Furniture and equipment 288,078 (101,892 ) 186,186 274,338 Computer equipment 16,712 (6,672 ) 10,040 13,930 Leasehold improvements 109,849 (63,905 ) 45,944 73,140 Testing equipment- Scrubber system 107,122 (24,361 ) 82,761 70,706 Total 1,518,505 (288,677 ) 1,229,828 1,301,905 The company recorded $184,975 in depreciation expense on property and equipment for the year ended March 31, 2021 (2020 – $87,614).

Intangible Assets

Intangible Assets	12 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	6. Intangible Assets Cost Accumulated amortization Cumulative impairment March 31, March 31, Patents and technical information 35,852,556 (7,426,946 ) (20,457,255 ) 7,968,355 8,845,823 Backlogs 98,599 (60,899 ) (37,700 ) – 81,193 Customer lists 239,324 (49,272 ) – 190,052 215,844 Patents and certifications 3,791,325 (780,556 ) – 3,010,769 3,419,375 Software licensing 12,414 (1,066 ) – 11,348 13,068 Total 39,994,218 (8,318,739 ) (20,494,955 ) 11,180,524 12,575,303 The Company recorded $1,601,222 of amortization expense on intangible assets for the year ended March 31, 2021 (2020 – $1,070,698). The Company also recorded an impairment of $37,700 on backlogs for the year ended March 31, 2021 (2020 – $nil). Future amortization of intangible assets is as follows: Calendar year $ 2021 1,165,492 2022 1,553,989 2023 1,553,989 2024 1,553,989 2025 1,552,607 Thereafter 3,800,458 Total future minimum lease payments 11,180,524

Acquisition of Shanghai Engin D

Acquisition of Shanghai Engin Digital Technology Co. Ltd	12 Months Ended
	Mar. 31, 2021
Acquisition Of Shanghai Engin Technology Co. Ltd. [Abstract]
Acquisition of Shanghai Engin Digital Technology Co. Ltd	7. Acquisition of Shanghai Engin Digital Technology Co. Ltd On December 20, 2019, the Company acquired all the issued and outstanding stock of Shanghai Engin Digital Technology Co. 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 alongside our manufacturing. The acquisition was concluded concurrently with two groups. The first purchase of the 75% interest was acquired for consideration of $5,864,234 (¥41,000,000) upon signing (paid), plus a further $2,145,002 (¥15,000,000) due by March 20, 2020 (paid) and a final conditional payment of $2,860,002 (¥20,000,000) (not paid). The remaining 25% interest was acquired for consideration of 125,000 new shares of the Company (issued after year end), plus a further conditional $286,000 (¥2,000,000) (not paid). The required conditions for the final payment were not met by the selling party. As a result, the company derecognized the liability and recorded a gain of $3,240,250 (¥22,000,000). On June 19, 2020, Engin’s name was changed to Pacific Green Technologies (Shanghai) Co. Ltd. Total purchase consideration was estimated at $11,052,307, inclusive of the fair value of the conditional payments, which were considered probable at the acquisition date. The 125,000 shares in the Company have been estimated to have a fair value of $368,750 or $2.95 per share. This share price is determined on the basis of the closing market price of the Company’s common shares at the date of acquisition. 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 applied to cash of $2,063,358, other net working capital of Engin of $1,024,461, property and equipment of $948,662, intangible assets of $4,124,007, and cumulative translation adjustment of $484,128. 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 allocation of $3,744,697. The goodwill paid as part of the acquisition is expected to be tax deductible.

Acquisition of Innoergy Limited

Acquisition of Innoergy Limited	12 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
Acquisition of Innoergy Limited	8. Acquisition of Innoergy Limited On October 19, 2020, the Company entered into a Share Purchase Agreement for the acquisition of a 100% interest in Innoergy Limited and immediately changed its name to Pacific Green Innoergy Technologies Limited. Innoergy is a designer of battery energy storage systems registered in the United Kingdom. The acquisition marks the Company’s entry into the battery energy storage system market in conjunction with its joint venture partner, PowerChina SPEM. In consideration of all the issued and outstanding securities of Innoergy, the Company has issued to the selling shareholders of Innoergy an aggregate of 525,000 common shares of the Company. The Company paid $32,490 (£25,000) to a selling shareholder on completion of the transaction and will pay an equal amount when Innoergy achieves battery storage sales equivalent to 50 megawatts. The common shares of the Company issued to the sellers are subject to a sales volume restriction of 65,625 shares per calendar quarter. As a further condition of the acquisition, Pacific Green will make available to Innoergy a working capital credit facility of approximately $455,000 (£350,000) (at an interest rate of eight percent (8%) above the Bank of England base rate per annum), which will be due on demand and secured by a floating charge and debenture against the assets of Innoergy. Total purchase consideration is estimated at $633,911, inclusive of the fair value of the conditional payments, which were considered 75% probable at the acquisition date. Total purchase consideration also includes 525,000 shares with fair value of $577,500 or $1.10 per share. This share price is determined on the basis of the closing market price of the Company’s common shares at the date of acquisition. 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 applied to cash of $146,503, other net working capital of $2,758, property and equipment of $540, and loan payable of $64,981. The residual value of $549,091 has been allocated to goodwill, which is expected to be partially or completely tax deductible.

Acquisition of Richborough Ener

Acquisition of Richborough Energy Park Ltd.	12 Months Ended
	Mar. 31, 2021
Acquisition Of Richborough Energy Park Ltd [Abstract]
Acquisition of Richborough Energy Park Ltd.	9. Acquisition of Richborough Energy Park Ltd. On March 18, 2021, the Company acquired all the issued and outstanding stock of Richborough Energy Park Ltd., a United Kingdom company in the business of battery energy storage systems. The purchase consideration included cash payments of $681,957 (£494,351) made on March 18, 2021 and three conditional payments of $515,622 (£374,500) each on specified dates according to the share purchase agreement. The Company accounted for the transaction as an asset acquisition as substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable group of similar identifiable assets. Accordingly, the consideration was allocated on a relative fair value basis to the assets acquired and liabilities assumed. Total purchase consideration was estimated at $2,166,452, inclusive of the fair value of the conditional payments, which were considered probable at the acquisition date. The value attributed to the identifiable assets acquired and liabilities assumed are cash of $1, other net working capital of $535, security deposit of $164,799, and project under development of $2,001,116.

Sales, Contract Assets and Cont

Sales, Contract Assets and Contract Liabilities	12 Months Ended
	Mar. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Sales, Contract Assets and Contract Liabilities	10. 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 unique to customers’ requirements. However, the Company’s performance obligations can generally be identified as: ● Specified service works ● Certified design and engineering works ● Acceptance of delivered equipment to customers ● Acceptance of commissioned equipment For the year ended March 31, 2021, the Company recognized sales revenues in proportion to performance obligations as noted below: 2021 2020 Specified service works 1,421,777 1,485,990 Certified design and engineering works 8,360,112 51,354,969 Acceptance of delivered equipment to customers 29,481,173 59,608,692 Acceptance of commissioned equipment 21,682,192 17,238,505 Concentrated solar power contracts 468,266 450,418 Total 61,413,520 130,138,574 Changes in the Company’s contract assets and liabilities for the year are noted as below: Contract Sales Contract Liabilities Balance, March 31, 2019 12,237,825 (18,850,487 ) Customer receipts and receivables – – (134,841,354 ) Sales recognized in earnings – 130,138,574 130,138,574 Payments and accruals under contracts 90,932,669 – – Costs recognized in earnings (78,566,155 ) (78,566,155 ) – Balance, March 31, 2020 24,604,339 (23,553,267 ) Customer receipts and receivables – – (51,463,812 ) Sales recognized in earnings 61,413,520 61,413,520 Payments and accruals under contracts 19,553,678 – – Costs recognized in earnings (39,828,410 ) (39,828,410 ) – Balance, March 31, 2021 4,329,607 (13,603,559 ) For the year ended March 31, 2021, revenue included $16,597,709 from settlement agreements with two customers. Contract liability included $5,276,500 cash payment from one customer to postpone contracts with an option to either proceed or cancel.

Convertible Debenture and Deriv

Convertible Debenture and Derivative Liability	12 Months Ended
	Mar. 31, 2021
Convertible Debenture And Derivative Liability [Abstract]
Convertible Debenture and Derivative Liability	11. Convertible Debenture and Derivative Liability 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 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. As at March 31, 2021, the carrying value of the debenture was $nil (March 31, 2020 – $30,000) and interest expense on the debenture for the year was recorded as $40,253 (2020 – $6,000). During the year, the Company received notice for the conversion of $30,000 of principal and $81,592 of interest due under a convertible promissory note. Accordingly, the Company has issued 278,981 common shares in settlement at the conversion rate of $0.40 per share. 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 year ended March 31, 2021, the Company recorded a loss on the change in fair value of derivative liability of $134,472 (March 31, 2020 – gain of $257,102). As at As at Estimated common stock issuable upon conversion – 178,343 Estimated exercise price per common share – $ 0.40 Risk-free interest rate – 0.11 % Expected volatility – 193.6 % Expected life (in years) – 0.25 $ Balance, March 31, 2019 431,586 Mark to market adjustment (257,102 ) Balance, March 31, 2020 174,484 Mark to market adjustment 134,472 Conversion (308,956 ) Balance, March 31, 2021 –

Accounts Payable and Accruals

Accounts Payable and Accruals	12 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Accounts payable and accruals	12. Accounts payable and accruals March 31, March 31, Accounts payable 3,961,965 9,610,748 Accrued liabilities 20,290,390 32,599,586 Loan payable 68,975 – Payroll liabilities 164,808 65,951 Total short-term accounts payable and accrued liabilities 24,486,138 42,276,285 Long term accrued liabilities 3,294,342 1,622,284 Balance, end of year 27,780,480 43,898,569

Warranty Costs

Warranty Costs	12 Months Ended
	Mar. 31, 2021
Warranty Provision [Abstract]
Warranty costs	13. Warranty costs During the year ended March 31, 2021, the Company recorded a non-cash warranty expense of $1,228,092 (March 31, 2020 – $1,630,541) as the Company provides warranties to customers for the design, materials, and installation of scrubber units. Product warranty is recorded at the time of sale and will be revised based on new information as system performance data becomes available. During the year ended March 31, 2021, the Company used 2% to calculate warranty provision (2020 – 2%) based on management’s best estimate. March 31, March 31, Balance, beginning of year 1,089,356 121,345 Expense for warranty provision 1,228,092 1,630,541 Expenses and adjustments 107,659 (662,530 ) Balance, end of year 2,425,107 1,089,356

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	14. Related Party Transactions (a) As at March 31, 2021, the Company owed $174,837 (March 31, 2020 – $42,141) to directors or companies controlled by directors of the Company. The amount owing is unsecured, non-interest bearing, and due on demand. (b) During the year ended March 31, 2021, the Company incurred $1,747,504 (March 31, 2020 – $2,003,938) in consulting fees, salaries, and commissions to companies controlled by a director of the Company. (c) During the year ended March 31, 2021, the Company incurred $231,090 (March 31, 2020 – $323,622) in consulting fees to directors or companies controlled by directors of the Company.

Common Stock

Common Stock	12 Months Ended
	Mar. 31, 2021
Common Stock [Abstract]
Common Stock	15. Common Stock Common stock issued during the year ended March 31, 2021: (a) On July 17, 2020, the Company issued 50,000 shares of common stock with an aggregate value of $69,500 to a former officer of the Company as per the terms of an employment settlement agreement. (b) On August 6, 2020, the Company issued 50,000 shares of common stock with a fair value of $62,500 pursuant to a conversion of $20,000 in principal and $42,550 in derivative liability relating to the November 10, 2015 convertible debenture. The fair value of the common stock was determined based on closing price of the Company’s common stock of $1.25 per share. This transaction resulted in a gain on extinguishment of debt of $50. (c) On August 31, 2020, 175,000 stock options were exercised by a director of the Company at the exercise price of $0.01 per share with an aggregate value of $1,750. The Company issued 175,000 shares of common stock from the treasury. (d) On September 28, 2020, the Company issued 95,239 shares of common stock with an aggregate value of $95,239 under the terms of a sales commission agreement. (e) On October 19, 2020, the Company issued 525,000 shares of common stock with an aggregate value of $577,500 as part of the acquisition of Innoergy. (f) On October 19, 2020, the Company issued 100,000 shares of common stock with an aggregate value of $100,000 to a former director in recognition. (g) On January 11, 2021, the Company issued 228, 980 shares of common stock with a fair value of $354,921 pursuant to a conversion of $10,000 in principal and $344,921 in derivative liability relating to the November 10, 2015 convertible debenture. The fair value of the common stock was determined based on closing price of the Company’s common stock of $1.55 per share. This transaction resulted in a gain of debt of $3,077. (g) On March 30, 2021, the Company issued 106,375 shares of common stock with a fair value of $222,304 for investor relations. Common stock issued during the year ended March 31, 2020: (a) 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 employee compensation in the period. (b) In February 14, 2020, 125,000 common shares in the Company with an estimated fair value of $368,750 or $2.95 per share were issued as part of the acquisition of Engin (See note 7). (c) In February 14 2020, 16,532 common shares of the Company were issued to employees in the Company’s sales division as compensation with a fair value of $3.00 per share.

Share Purchase Warrants

Share Purchase Warrants	12 Months Ended
	Mar. 31, 2021
Share Purchase Warrants [Abstract]
Share Purchase Warrants	16. Share Purchase Warrants Number of Weighted average exercise Balance, March 31, 2019 4,300,000 2.15 Cancelled (1,000,000 ) 2.50 Balance, March 31, 2020 3,300,000 2.15 Expired (3,300,000 ) 2.50 Balance, March 31, 2021 – – 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 settlement agreement, the Company paid $750,000 for the surrender and cancellation of these warrants. On July 1, 2020, 3,300,000 share purchase warrants expired unexercised.

Stock Options

Stock Options	12 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock Options	17. Stock Options The following table summarizes the continuity of stock options: Number of Weighted Weighted Aggregate Balance, March 31, 2019 3,452,500 1.41 2.30 5,481,125 Granted 75,000 1.99 Forfeited (150,000 ) 0.63 Balance, March 31, 2020 3,377,500 1.46 1.49 6,045,000 Exercised (175,000 ) 0.01 Granted 100,000 1.01 Balance, March 31, 2021 3,302,500 1.52 0.72 2,300,425 Additional information regarding stock options outstanding as at March 31, 2021 is as follows: Outstanding and exercisable Number of shares Weighted average Exercise price 312,500 0.42 0.01 2,865,000 0.67 1.70 25,000 1.29 2.26 25,000 2.79 1.03 25,000 3.00 0.01 50,000 3.00 1.50 3,302,500 Unless otherwise noted, the Company estimates the fair value of its stock options using the Black-Scholes option pricing model, assuming no expected dividends or forfeitures. The Company agreed to an extension of 312,500 stock options issued to the Company’s former President which were due to expire August 31, 2020. The stock options have an exercise price of $0.01 per share and have been extended to August 31, 2021. The extension of the stock options has not resulted in any material incremental fair value to be recorded. On August 31, 2020, 175,000 stock options were exercised by a director of the Company at the exercise price of $0.01 per share with an aggregate value of $1,750. The Company issued 175,000 shares of common stock from the treasury. On January 15, 2021, the Company granted 25,000 stock options to an officer of the Company. These options are exercisable at a 25% discount to the average of the 30 trading days immediately prior to January 15, 2021. The options are exercisable on January 15, 2022 for a period of 3 years or 12 months following the termination of officer’s employment contract dated January 15, 2020, whichever is earlier. On March 31, 2021, the Company granted 75,000 stock options to an officer of the Company. 25,000 options are exercisable at the price of $0.01 and 50,000 options are exercisable at the price of $1.50. These options expire on March 30, 2024. The following weighted average assumptions were used in the determination of fair value using the Black-Scholes option pricing model: 2021 2020 Risk-free interest rate 1.54% 2.31% Expected life (in years) 3.00 2.75 Expected volatility 134% 180% The fair value of stock options vested and recognized during the year ended March 31, 2021 was $207,350 (2020 – $91,711), which was recorded as additional paid-in capital and charged to salaries.

Segmented Information

Segmented Information	12 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Segmented Information	18. Segmented Information The Company is located and operates in North America and its subsidiaries are primarily located and operating in Europe and Asia. March 31, 2021 North America Europe Asia Total Property and equipment 134,594 180,304 914,930 1,229,828 Intangible Assets 7,968,355 – 3,212,169 11,180,524 Right of use assets 49,278 837,533 232,138 1,118,949 8,152,227 1,017,837 4,359,237 13,529,301 Year Ended March 31, 2021 North America Europe Asia Total Revenues by customer region 5,047,715 55,702,530 663,275 61,413,520 March 31, 2020 North America Europe Asia Total Property and equipment 154,208 263,976 883,721 1,301,905 Intangible Assets 8,845,823 – 3,729,480 12,575,303 Right of use assets 83,256 1,471,847 258,818 1,813,921 9,083,287 1,735,823 4,872,019 15,691,129 Year Ended March 31, 2020 North America Europe Asia Total Revenues by customer region 10,266,338 113,967,818 5,904,418 130,138,574 For the year ended March 31, 2021, 75% (2020 – 71%) of the Company’s revenues were derived from the largest customer. 15% (2020 – 11%) of the Company’s revenues were derived from the second largest customer.

Deconsolidation of PGMT Norway

Deconsolidation of PGMT Norway SA (PGN)	12 Months Ended
	Mar. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Deconsolidation of PGMT Norway SA (PGN)	19. Deconsolidation of PGMT Norway SA (PGN) Effective July 1, 2020, the Company ceased operations of the Norway subsidiary. This was due in part to the thinning spread of the current oil prices combined with the current Covid-19 pandemic conditions. All the assets in PGN were liquidated through a court process. The Company has removed the subsidiary’s assets and liabilities from the consolidated balance sheet and recorded a gain of $239,174. The intercompany loan was due to PGMT US and it was written off due to the liquidation. The courts have now closed this case and the Company has no further liability. At July 1, 2020, PGN’s assets and liabilities were as shown below: $ Assets: Cash 22,314 Prepaids 1,135 PPE 26,720 Right of use 241,825 Total Assets 291,994 Liabilities Accounts payable 289,301 Intercompany loans 1,572,571 Operating lease 244,274 Total liabilities 2,106,146 Net liability (1,814,152 ) Intercompany loans write-off 1,572,571 Less: investment in subsidiary 2,407 Gain on disposition 239,174

Commitments

Commitments	12 Months Ended
	Mar. 31, 2021
Disclosure Text Block Supplement [Abstract]
Commitments	20. Commitments (a) The Company’s subsidiaries have entered into three long-term operating leases for office premises in London, United Kingdom, Shanghai, China, and North Vancouver, Canada. These lease assets are categorized as right of use assets under ASU No. 2016-02. Effective July 1, 2020, the Company terminated its operating lease in Lysaker, Norway as the company has ceased operations of its Norway subsidiary Long-term Lease Lease Term Discount rate* London, United Kingdom April 1, 2019 December 25, 2023 3.75 4.50% North Vancouver, Canada December 1, 2019 August 31, 2022 1.75 4.50% Shanghai, China March 1, 2020 May 31, 2025 5.25 4.75% * 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 year ended March 31, 2021: Operating lease expense * $ 489,796 * Including right of use amortization and imputed interest. Lease payments include maintenance, operating expense, and tax. The Company has entered into premises lease agreements with minimum annual lease payments expected over the next five years of the lease as follows: Calendar Year $ 2021 406,725 2022 528,611 2023 391,951 2024 64,105 2025 16,026 Total future minimum lease payments 1,407,418 Imputed interest (94,182 ) Operating lease obligations 1,313,236 (b) 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. Neither party have funded the joint venture to date and there has been no revenue and expense associated with it. (c) On December 2, 2020, the Company signed a Joint-Venture Agreement with Amr Khashoggi Trading Company Limited (“Amkest Group”) to incorporate a company in the Kingdom of Saudi Arabia for the sale of Pacific Green’s environmental technologies within the region. The Company will hold 70% interest in the joint venture. The parties will fund the venture proportionately, 70% by the Company and 30% by Amkest Group. Neither party have funded the joint venture to date and there has been no revenue and expense associated with it.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	21. Income Taxes The majority of our revenues from international sales are invoiced from and collected by our U.S. entity and recognized as a component of income before taxes in the United States as opposed to a foreign jurisdiction. The components of income before income taxes by U.S. and foreign jurisdictions were as follows: 2021 2020 United States 3,523,847 9,719,018 Foreign (2,342,769 ) 662,402 Net income before taxes 1,181,078 10,381,420 The following table reconciles the income tax expense (benefit) at the statutory rates to the income tax (benefit) at the Company’s effective tax rate. 2021 2020 Net income (loss) before taxes 1,181,078 10,381,420 Statutory tax rate 21 % 21 % Expected income tax expense (recovery) 248,026 2,180,098 Permanent differences and other 1,661,313 387,020 Foreign tax rate difference (28,961 ) (12,973 ) Change in valuation allowance (1,880,378 ) (2,554,145 ) Income tax provision – – Current – – Deferred – – Income tax provision – – As at March 31, 2021, the Company has completed delinquent tax filings and management believes that the active entities within the group are now current with statutory corporate income tax filings. Certain of the amounts presented above are based on estimates and what management believes are prudent filing positions. The actual losses available could differ from these estimates upon assessment and review by taxation authorities. Tax positions are evaluated for recognition using a more-likely than-not recognition threshold, and those tax positions eligible for recognition are measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon the effective settlement with a taxing authority that has full knowledge of all relevant information. Deferred income taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes. Deferred income tax assets and liabilities at March 31, 2021 and 2020 are primarily comprised of the following: 2021 2020 Net operating losses carried forward 3,459,282 2,387,441 Tax basis of intangibles and depreciable assets in excess of book value (230,624 ) 1,680,000 Lease receivable without tax basis (286,254 ) (176,743 ) Warranty and accruals timing differences 185,781 1,117,865 Deferred tax asset 3,128,185 5,008,563 Valuation allowance (3,128,185 ) (5,008,563 ) Net deferred tax asset – – On December 22, 2017, the US federal tax legislation commonly known as the Tax Cut and Jobs Act (TCJA) was signed into law. The TCJA made major changes to the Internal Revenue Code, including reducing the US federal income corporate tax rate from 35% to 21% for tax years beginning after December 31, 2017. Under the TCJA, for net operating losses (“NOLs”) arising in taxable years beginning after December 31, 2017, the TCJA limits a US corporate taxpayer’s ability to utilize NOL carryforwards to 80% of the taxpayer’s taxable income (as modified by the CARES Act, as described below). In addition, NOLs arising in taxable years beginning after December 31, 2017 can be carried forward indefinitely, with no carryback. NOLs generated in tax years beginning before January 1, 2018 are not subject to the taxable income limitation and generally has a 20 year carryforward. On March 27, 2020 the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). The CARES Act introduced various tax changes, including granting a five-year carry back period for NOLs arising in taxable years beginning after December 31, 2017 and before January 1, 2021, temporary suspension of the 80% taxable income limitation on the use of NOLs arising in tax years beginning after December 31, 2017 but before January 1, 2021. The Company estimates that is has accumulated net operating losses of approximately $16,500,000, which were mainly incurred in the U.S. and expires as follow: U.S. UK and Other Total $ $ $ 2036 2,032,706 – 2,032,706 2038 897,440 – 897,440 No expiration 10,412,408 3,157,446 13,569,854 Total estimated tax losses 13,342,554 3,157,446 16,500,000

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America and are expressed in U.S. 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 Innoergy Technologies Ltd. (“Innoergy”) (Formerly Innoergy Ltd.) Wholly-owned subsidiary Pacific Green Marine Technologies Group Inc. (“PGMG”) Wholly-owned subsidiary Pacific Green Marine Technologies Inc. (PGMT US) Wholly-owned subsidiary of PGMG Pacific Green Technologies (UK) Ltd. (Formerly Pacific Green Marine Technologies Ltd.) (“PGTU”) Wholly-owned subsidiary of PGMG Pacific Green Marine Technologies (Norway) SA (“PGN”) Wholly-owned subsidiary of PGTU Pacific Green Marine Technologies (USA) Inc. (inactive) Wholly-owned subsidiary of PGMG Pacific Green Technologies (Canada) Inc. (“PGT Can”) (Formerly Pacific Green Marine Technologies Inc. Wholly-owned subsidiary Pacific Green Solar Technologies Inc. (“PGST”) Wholly-owned subsidiary Pacific Green Hydrogen Technologies Inc. (“PGHT”) Wholly-owned subsidiary Pacific Green Wind Technologies Inc (“PGWT”) Wholly-owned subsidiary Pacific Green Technologies International Ltd. (“PGTIL”) Wholly-owned subsidiary Pacific Green Technologies (Asia) Ltd. (“PGTA”) Wholly-owned subsidiary of PGTIL Pacific Green Technologies (China) Ltd. (“PGTC”) Wholly-owned subsidiary of PGTA Pacific Green Technologies (Australia) Pty Ltd. (“PGTAPL”) Wholly-owned subsidiary of PGTA Pacific Green Environmental Technologies (Asia) Ltd. (“PGETA”) 50.1% owned subsidiary Pacific Green Technologies (Shanghai) Co. Ltd. (“Engin”) (Formerly Shanghai Engin Digital Technology Co. Ltd) Wholly-owned subsidiary Guangdong Northeast Power Engineering Design Co. Ltd. (“GNPE”) Wholly-owned subsidiary of ENGIN Pacific Green Energy Parks Inc. (“PGEP”) Wholly-owned subsidiary Pacific Green Energy Storage Technologies Inc. (“PGEST”) Wholly-owned subsidiary of PGEP Pacific Green Energy Storage (UK) Ltd. (“PGESU”) (Formerly Pacific Green Marine Technologies Trading Ltd.) Wholly-owned subsidiary of PGEP Richborough Energy Park Ltd. (“Richborough”) Wholly-owned subsidiary of PGESU On July 1, 2020, the Company ceased operations of PGN (Note 19). PGN has been deconsolidated as it has been run by the courts. All inter-company balances and transactions have been eliminated upon consolidation.
Use of Estimates	(b) Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of property and equipment and intangible assets, contract assets and liabilities associated with revenue contracts in progress, contingent consideration on asset acquisition, warranty accruals, going concern, and deferred income tax asset valuation allowances. Our company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by our company may differ materially and adversely from our company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Property and Equipment	(c) Property and Equipment Property and equipment is recorded at cost. Depreciation is recorded at the following annual rates, net of any residual value determined. Furniture and equipment 5 years straight-line Leasehold improvements 3 years straight-line Test Scrubber system 20 years straight-line Computer equipment 5 years straight-line Building 20 years straight-line
Intangible Assets	(d) Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents, customer relationships, plant designs, and software licensing. The patents, which were acquired in 2013, are being amortized on a straight-line over the estimated useful life of 17 years. The other intangible assets, which were acquired in December 2019, are being amortized according to the following table. Intangible assets are reviewed annually for impairment. Patents 17 years straight-line Customer relationships 6 years straight-line Plant designs 6 years straight-line Software licensing 10 years straight-line
Impairment of Long-lived Assets	(e) Impairment of Long-lived Assets Our company reviews long-lived assets such as property and equipment and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying amount of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset.
Financial Instruments and Fair Value Measurements	(f) Financial Instruments and Fair Value Measurements ASC 820, “Fair Value Measurements and Disclosures” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, short term investments, accounts receivable, lease receivable, amounts due from and to related parties, accounts payable and accrued liabilities, and operating lease liability. The recorded values of all financial instruments are at amortized cost which approximate their current fair values because of their nature and respective maturity dates or durations.
Revenue Recognition	(g) Revenue Recognition The Company derives revenue from the sale of emission control equipment and related services as well as providing design and engineering services for Concentrated Solar Power. Irrespective of the line of business described above, revenue is recognized when control of products or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those promised products or services. The Company determines revenue recognition through the following five steps: ● Identification of the contract, or contracts, with a customer ● Identification of the performance obligations in the contract ● Determination of the transaction price ● Allocation of the transaction price to the performance obligations in the contract ● Recognition of revenue when, or as, performance obligations are satisfied The Company accounts for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. As our contracts with customers include multiple performance obligations, judgment is required to determine whether performance obligations specified in these contracts are distinct and should be accounted for as separate revenue transactions for recognition purposes. For such arrangements, revenue is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are generally determined based on the prices charged to customers or using expected cost-plus margin. In the case of settlement agreement with customers where no continued performance obligation is required, the Company recognizes revenue based on consideration settled according to the agreement. Contracts signed with one customer has a significant financing component. The Company provides design, production, and installation services of scrubber units to this customer. 20% of the contract price is payable at least 6 calendar months prior to the dry dock date. The remaining 80% is payable in 24 equal monthly instalments starting at the end of the calendar month following the installation date on a vessel-by-vessel basis. As 80% of the contract price is payable after the last performance obligation towards the scrubber, a significant financing component is separated from revenue and interest income at 5.4% is recorded when payments are received from the customer.
Contract Liabilities and Contract Assets	(h) Contract Liabilities and Contract Assets Contractual arrangements with customers for the sale of a scrubber unit generally provide for deposits and instalments through the procurement and design phases of equipment manufacturing. Amounts received from customers, which are not yet recorded as revenues under the Company’s revenue recognition policy are presented as contract liabilities. Similarly, contractual arrangements with suppliers and manufacturers normally involved with the manufacturing of scrubber units may require advances and deposits at various stages of the manufacturing process. Payments to our manufacturing partners are recorded as contract assets until the equipment is manufactured to specifications and accepted by the customer. The Company presents the contract liabilities and contract assets on its balance sheet when one of the parties to the revenue contract has performed before the other.
Warranty Provision	(i) Warranty Provision The Company reserves a 2% warranty provision on the completion of a contract following the commissioning of marine scrubbers, there being a number of milestone-based stage payments. The specific terms and conditions of those warranties vary depending upon the product sold and geography of sale. The Company’s product warranties generally start from the delivery date and continue for up to twelve to twenty-four months. The Company provides warranties to customers for the design, materials, and installation of scrubber units. The Company has a back-to-back manufacturing guarantee from its major supplier, which covers materials, production, and installation. Factors that affect the Company’s warranty obligation include product failure rates, anticipated hours of product operations and costs of repair or replacement in correcting product failures. These factors are estimates that may change based on new information that becomes available each period. Similarly, the Company also accrues the estimated costs to address reliability repairs on products no longer in warranty when, in the Company’s judgment, and in accordance with a specific plan developed by the Company, it is prudent to provide such repairs. The Company intends to assess the adequacy of recorded warranty liabilities quarterly and adjusts the liability as necessary.
Income Taxes	(j) Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. The Company provides for interest and potential administrative penalties where management has assessed that the probability of assessment is greater than 50%. Interest and penalties assessed or expected to be assessed by tax authorities are included in tax expense for the period.
Foreign Currency Translation	(k) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currencies of PGTA, PGTU, PGMG, PGTC, PGTIL, PGMT US, PGST, PGEP, PGEST, PGT Can, and PGN are United States dollar. The functional currency of ENGIN and GNPE are Chinese Yuan. PGESU, Innoergy, and Richborough use the United Kingdom Pound as their functional currency. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of ENGIN, GNPE, PGESU, Innoergy, and Richborough are translated to United States dollars using the current rate method. Accordingly, assets and liabilities are translated into United States dollars at the period end exchange rate while revenue and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income.
Research and Development	(l) Research and Development Research and development costs are charged as operating expenses as incurred.
Stock-based compensation	(m) Stock-based compensation The Company records share-based payment transactions for acquiring goods and services from employees and nonemployees in accordance with ASC 718, Compensation – Stock Compensation, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are measured at grant-date fair value of the equity instruments issued. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. The majority of the Company’s awards vest upon issuance. Subsequent to the adoption of ASU 2018-07 - Improvements to Nonemployee Share-Based Payment Accounting, the accounting for employee and non-employee stock options is now aligned.
Earnings (Loss) Per Share	(n) Earnings (Loss) Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential options and warrants outstanding during the period using the treasury stock method and convertible debenture using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at March 31, 2021, the Company had 2,890,000 (2020 – nil) anti-dilutive shares outstanding.
Comprehensive Income (Loss)	(o) Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and items in other comprehensive income (loss) that are excluded from net income or loss. As at March 31, 2021 and 2020, other comprehensive income (loss) includes cumulative translation adjustments for changes in foreign currency exchange rates during the period.
Lease	(p) Lease Leases classified as operating leases, where the Company is the lessee, are recorded as lease liabilities based on the present value of minimum lease payments over the lease term, discounted using the lessor’s rate implicit in the lease for each individual lease arrangement or the Company’s incremental borrowing rate, if the lessor’s implicit rate is not readily determinable. Corresponding right-of-use assets are recognized consisting of the lease liabilities, initial direct costs and any lease incentive payments. Lease liabilities are drawn down as lease payments are made and right-of-use assets are depreciated over the term of the lease. Operating lease expenses are recognized over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset.
Recent Accounting Pronouncements	(q) Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses. The ASU sets forth a “current expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. As a smaller reporting company, this ASU is effective for fiscal years beginning after January 1, 2023, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this ASU on its Consolidated Financial Statements. 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.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of property and equipment depreciation annual rates	Furniture and equipment 5 years straight-line Leasehold improvements 3 years straight-line Test Scrubber system 20 years straight-line Computer equipment 5 years straight-line Building 20 years straight-line
Schedule of impairment intangible assets	Patents 17 years straight-line Customer relationships 6 years straight-line Plant designs 6 years straight-line Software licensing 10 years straight-line

Lease Receivable (Tables)

Lease Receivable (Tables)	12 Months Ended
	Mar. 31, 2021
Disclosure Of Lease Receivable [Abstract]
Schedule of present value of amounts due under the lease arrangement	March 31, March 31, Current portion, expected within twelve months 406,366 472,000 Amounts expected thereafter – 369,634 Total 406,366 841,634
Schedule of future lease payments	$ 2021 419,114 Interest deemed hereunder (12,748 ) Total 406,366

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Cost Accumulated amortization March 31, March 31, Building 996,744 (91,847 ) 904,897 869,791 Furniture and equipment 288,078 (101,892 ) 186,186 274,338 Computer equipment 16,712 (6,672 ) 10,040 13,930 Leasehold improvements 109,849 (63,905 ) 45,944 73,140 Testing equipment- Scrubber system 107,122 (24,361 ) 82,761 70,706 Total 1,518,505 (288,677 ) 1,229,828 1,301,905

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Cost Accumulated amortization Cumulative impairment March 31, March 31, Patents and technical information 35,852,556 (7,426,946 ) (20,457,255 ) 7,968,355 8,845,823 Backlogs 98,599 (60,899 ) (37,700 ) – 81,193 Customer lists 239,324 (49,272 ) – 190,052 215,844 Patents and certifications 3,791,325 (780,556 ) – 3,010,769 3,419,375 Software licensing 12,414 (1,066 ) – 11,348 13,068 Total 39,994,218 (8,318,739 ) (20,494,955 ) 11,180,524 12,575,303
Schedule of future amortization of intangible assets	Calendar year $ 2021 1,165,492 2022 1,553,989 2023 1,553,989 2024 1,553,989 2025 1,552,607 Thereafter 3,800,458 Total future minimum lease payments 11,180,524

Sales, Contract Assets and Co_2

Sales, Contract Assets and Contract Liabilities (Tables)	12 Months Ended
	Mar. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of sales revenues in proportion	2021 2020 Specified service works 1,421,777 1,485,990 Certified design and engineering works 8,360,112 51,354,969 Acceptance of delivered equipment to customers 29,481,173 59,608,692 Acceptance of commissioned equipment 21,682,192 17,238,505 Concentrated solar power contracts 468,266 450,418 Total 61,413,520 130,138,574
Schedule of contract assets and liabilities	Contract Sales Contract Liabilities Balance, March 31, 2019 12,237,825 (18,850,487 ) Customer receipts and receivables – – (134,841,354 ) Sales recognized in earnings – 130,138,574 130,138,574 Payments and accruals under contracts 90,932,669 – – Costs recognized in earnings (78,566,155 ) (78,566,155 ) – Balance, March 31, 2020 24,604,339 (23,553,267 ) Customer receipts and receivables – – (51,463,812 ) Sales recognized in earnings 61,413,520 61,413,520 Payments and accruals under contracts 19,553,678 – – Costs recognized in earnings (39,828,410 ) (39,828,410 ) – Balance, March 31, 2021 4,329,607 (13,603,559 )

Convertible Debenture and Der_2

Convertible Debenture and Derivative Liability (Tables)	12 Months Ended
	Mar. 31, 2021
Convertible Debenture And Derivative Liability [Abstract]
Schedule of convertible debenture outstanding	As at As at Estimated common stock issuable upon conversion – 178,343 Estimated exercise price per common share – $ 0.40 Risk-free interest rate – 0.11 % Expected volatility – 193.6 % Expected life (in years) – 0.25
Schedule of changes in derivative liabilities	$ Balance, March 31, 2019 431,586 Mark to market adjustment (257,102 ) Balance, March 31, 2020 174,484 Mark to market adjustment 134,472 Conversion (308,956 ) Balance, March 31, 2021 –

Accounts Payable and Accruals (

Accounts Payable and Accruals (Tables)	12 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Schedule of accounts payable and accruals	March 31, March 31, Accounts payable 3,961,965 9,610,748 Accrued liabilities 20,290,390 32,599,586 Loan payable 68,975 – Payroll liabilities 164,808 65,951 Total short-term accounts payable and accrued liabilities 24,486,138 42,276,285 Long term accrued liabilities 3,294,342 1,622,284 Balance, end of year 27,780,480 43,898,569

Warranty Costs (Tables)

Warranty Costs (Tables)	12 Months Ended
	Mar. 31, 2021
Warranty Provision [Abstract]
Schedule of warranty costs	March 31, March 31, Balance, beginning of year 1,089,356 121,345 Expense for warranty provision 1,228,092 1,630,541 Expenses and adjustments 107,659 (662,530 ) Balance, end of year 2,425,107 1,089,356

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	12 Months Ended
	Mar. 31, 2021
Share Purchase Warrants [Abstract]
Schedule of share purchase warrants	Number of Weighted average exercise Balance, March 31, 2019 4,300,000 2.15 Cancelled (1,000,000 ) 2.50 Balance, March 31, 2020 3,300,000 2.15 Expired (3,300,000 ) 2.50 Balance, March 31, 2021 – –

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of continuity of stock options	Number of Weighted Weighted Aggregate Balance, March 31, 2019 3,452,500 1.41 2.30 5,481,125 Granted 75,000 1.99 Forfeited (150,000 ) 0.63 Balance, March 31, 2020 3,377,500 1.46 1.49 6,045,000 Exercised (175,000 ) 0.01 Granted 100,000 1.01 Balance, March 31, 2021 3,302,500 1.52 0.72 2,300,425
Schedule of additional information regarding stock options outstanding	Outstanding and exercisable Number of shares Weighted average Exercise price 312,500 0.42 0.01 2,865,000 0.67 1.70 25,000 1.29 2.26 25,000 2.79 1.03 25,000 3.00 0.01 50,000 3.00 1.50 3,302,500
Schedule of fair values estimated using the black-scholes option pricing model	2021 2020 Risk-free interest rate 1.54% 2.31% Expected life (in years) 3.00 2.75 Expected volatility 134% 180%

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Schedule of segment report information	March 31, 2021 North America Europe Asia Total Property and equipment 134,594 180,304 914,930 1,229,828 Intangible Assets 7,968,355 – 3,212,169 11,180,524 Right of use assets 49,278 837,533 232,138 1,118,949 8,152,227 1,017,837 4,359,237 13,529,301 March 31, 2020 North America Europe Asia Total Property and equipment 154,208 263,976 883,721 1,301,905 Intangible Assets 8,845,823 – 3,729,480 12,575,303 Right of use assets 83,256 1,471,847 258,818 1,813,921 9,083,287 1,735,823 4,872,019 15,691,129
Schedule of revenues by customer region	Year Ended March 31, 2021 North America Europe Asia Total Revenues by customer region 5,047,715 55,702,530 663,275 61,413,520 Year Ended March 31, 2020 North America Europe Asia Total Revenues by customer region 10,266,338 113,967,818 5,904,418 130,138,574

Deconsolidation of PGMT Norwa_2

Deconsolidation of PGMT Norway SA (PGN) (Tables)	12 Months Ended
	Mar. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of assets and liabilities	$ Assets: Cash 22,314 Prepaids 1,135 PPE 26,720 Right of use 241,825 Total Assets 291,994 Liabilities Accounts payable 289,301 Intercompany loans 1,572,571 Operating lease 244,274 Total liabilities 2,106,146 Net liability (1,814,152 ) Intercompany loans write-off 1,572,571 Less: investment in subsidiary 2,407 Gain on disposition 239,174

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Mar. 31, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of lease assets are categorized as right of use assets	Long-term Lease Lease Term Discount rate* London, United Kingdom April 1, 2019 December 25, 2023 3.75 4.50% North Vancouver, Canada December 1, 2019 August 31, 2022 1.75 4.50% Shanghai, China March 1, 2020 May 31, 2025 5.25 4.75%
Schedule of operating lease expense	Lease cost – for the year ended March 31, 2021: Operating lease expense * $ 489,796 * Including right of use amortization and imputed interest. Lease payments include maintenance, operating expense, and tax.
Schedule of minimum annual lease payments	Calendar Year $ 2021 406,725 2022 528,611 2023 391,951 2024 64,105 2025 16,026 Total future minimum lease payments 1,407,418 Imputed interest (94,182 ) Operating lease obligations 1,313,236

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of components of income before income taxes	2021 2020 United States 3,523,847 9,719,018 Foreign (2,342,769 ) 662,402 Net income before taxes 1,181,078 10,381,420
Schedule of income tax benefit at the statutory rates to income tax benefit at the Company's effective tax rate	2021 2020 Net income (loss) before taxes 1,181,078 10,381,420 Statutory tax rate 21 % 21 % Expected income tax expense (recovery) 248,026 2,180,098 Permanent differences and other 1,661,313 387,020 Foreign tax rate difference (28,961 ) (12,973 ) Change in valuation allowance (1,880,378 ) (2,554,145 ) Income tax provision – – Current – – Deferred – – Income tax provision – –
Schedule of deferred income tax assets and liabilities	2021 2020 Net operating losses carried forward 3,459,282 2,387,441 Tax basis of intangibles and depreciable assets in excess of book value (230,624 ) 1,680,000 Lease receivable without tax basis (286,254 ) (176,743 ) Warranty and accruals timing differences 185,781 1,117,865 Deferred tax asset 3,128,185 5,008,563 Valuation allowance (3,128,185 ) (5,008,563 ) Net deferred tax asset – –
Schedule of accumulated net operating losses incurred in the U.S.	U.S. UK and Other Total $ $ $ 2036 2,032,706 – 2,032,706 2038 897,440 – 897,440 No expiration 10,412,408 3,157,446 13,569,854 Total estimated tax losses 13,342,554 3,157,446 16,500,000

Significant Accounting Polici_3

Significant Accounting Policies (Details)	12 Months Ended
	Mar. 31, 2021shares
Accounting Policies [Abstract]
Owned subsidiary percentage	50.10%
Amortized straight-line over the estimated useful life	17 years
Revenue recognition, description	The Company provides design, production, and installation services of scrubber units to this customer. 20% of the contract price is payable at least 6 calendar months prior to the dry dock date. The remaining 80% is payable in 24 equal monthly instalments starting at the end of the calendar month following the installation date on a vessel-by-vessel basis. As 80% of the contract price is payable after the last performance obligation towards the scrubber, a significant financing component is separated from revenue and interest income at 5.4% is recorded when payments are received from the customer.
Warrant provision	2.00%
Income tax rate	50.00%
Anti-dilutive shares outstanding (in Shares)	2,890,000

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of property and equipment depreciation annual rates	12 Months Ended
	Mar. 31, 2021
Furniture and equipment [Member]
Significant Accounting Policies (Details) - Schedule of property and equipment depreciation annual rates [Line Items]
Property and equipment, Estimated useful lives	5
Property and equipment, Depreciation method	years straight-line
Leasehold Improvements [Member]
Significant Accounting Policies (Details) - Schedule of property and equipment depreciation annual rates [Line Items]
Property and equipment, Estimated useful lives	3
Property and equipment, Depreciation method	years straight-line
Test Scrubber system [Member]
Significant Accounting Policies (Details) - Schedule of property and equipment depreciation annual rates [Line Items]
Property and equipment, Estimated useful lives	20
Property and equipment, Depreciation method	years straight-line
Computer equipment [Member]
Significant Accounting Policies (Details) - Schedule of property and equipment depreciation annual rates [Line Items]
Property and equipment, Estimated useful lives	5
Property and equipment, Depreciation method	years straight-line
Building [Member]
Significant Accounting Policies (Details) - Schedule of property and equipment depreciation annual rates [Line Items]
Property and equipment, Estimated useful lives	20
Property and equipment, Depreciation method	years straight-line

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of impairment intangible assets	12 Months Ended
	Mar. 31, 2021
Patents [Member]
Significant Accounting Policies (Details) - Schedule of impairment intangible assets [Line Items]
Property and equipment, Estimated useful lives	17
Property and equipment, Depreciation method	years straight-line
Customer relationships [Member]
Significant Accounting Policies (Details) - Schedule of impairment intangible assets [Line Items]
Property and equipment, Estimated useful lives	6
Property and equipment, Depreciation method	years straight-line
Plant designs [Member]
Significant Accounting Policies (Details) - Schedule of impairment intangible assets [Line Items]
Property and equipment, Estimated useful lives	6
Property and equipment, Depreciation method	years straight-line
Software licensing [Member]
Significant Accounting Policies (Details) - Schedule of impairment intangible assets [Line Items]
Property and equipment, Estimated useful lives	10
Property and equipment, Depreciation method	years straight-line

Short-Term Investments and Am_2

Short-Term Investments and Amounts in Escrow (Details)	12 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2021CAD ($)	Mar. 31, 2021CNY (¥)	Mar. 31, 2020CAD ($)
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
Investment interest rate	8.00%		8.00%	8.00%
Solicitor is holding	$ 150,541	$ 664,994
Guaranteed Investment Contract [Member]
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
GIC held as security	$ 60,408	53,106	$ 75,938		$ 75,000
Maturity date	Dec. 13, 2021		Dec. 13, 2021	Dec. 13, 2021
Investment interest rate	0.50%		0.50%	0.50%
Short-term Investments [Member] | Guaranteed Investment Contract [Member]
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
Short term investment	$ 915,779			¥ 6,000,000

Lease Receivable (Details)

Lease Receivable (Details)	12 Months Ended
	Mar. 31, 2021USD ($)
Disclosure Of Lease Receivable [Abstract]
Revised payment	$ 118,000

Lease Receivable (Details) - Sc

Lease Receivable (Details) - Schedule of present value of amounts due under the lease arrangement - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Schedule of present value of amounts due under the lease arrangement [Abstract]
Current portion, expected within twelve months	$ 406,366	$ 472,000
Amounts expected thereafter		369,634
Total	$ 406,366	$ 841,634

Lease Receivable (Details) - _2

Lease Receivable (Details) - Schedule of future lease payments	Mar. 31, 2021USD ($)
Schedule of future lease payments [Abstract]
2021	$ 419,114
Interest deemed hereunder	(12,748)
Total	$ 406,366

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 184,975	$ 87,614

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Property, Plant and Equipment [Line Items]
Cost	$ 1,518,505
Accumulated amortization	(288,677)
Net carrying value	1,229,828	$ 1,301,905
Building [Member]
Property, Plant and Equipment [Line Items]
Cost	996,744
Accumulated amortization	(91,847)
Net carrying value	904,897	869,791
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	288,078
Accumulated amortization	(101,892)
Net carrying value	186,186	274,338
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	16,712
Accumulated amortization	(6,672)
Net carrying value	10,040	13,930
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	109,849
Accumulated amortization	(63,905)
Net carrying value	45,944	73,140
Testing equipment- Scrubber system [Member]
Property, Plant and Equipment [Line Items]
Cost	107,122
Accumulated amortization	(24,361)
Net carrying value	$ 82,761	$ 70,706

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,601,222	$ 1,070,698
Impairment backlogs amount	$ 37,700

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Cost	$ 39,994,218
Accumulated amortization	(8,318,739)
Cumulative impairment	(20,494,955)
Net carrying value	11,180,524	$ 12,575,303
Patents and technical information [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	35,852,556
Accumulated amortization	(7,426,946)
Cumulative impairment	(20,457,255)
Net carrying value	7,968,355	8,845,823
Backlogs [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	98,599
Accumulated amortization	(60,899)
Cumulative impairment	(37,700)
Net carrying value		81,193
Customer lists [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	239,324
Accumulated amortization	(49,272)
Cumulative impairment
Net carrying value	190,052	215,844
Patents and certifications [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	3,791,325
Accumulated amortization	(780,556)
Cumulative impairment
Net carrying value	3,010,769	3,419,375
Software licensing [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	12,414
Accumulated amortization	(1,066)
Cumulative impairment
Net carrying value	$ 11,348	$ 13,068

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of future amortization of intangible assets - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Schedule of future amortization of intangible assets [Abstract]
2021	$ 1,165,492
2022	1,553,989
2023	1,553,989
2024	1,553,989
2025	1,552,607
Thereafter	3,800,458
Total future minimum lease payments	$ 11,180,524	$ 12,575,303

Acquisition of Shanghai Engin_2

Acquisition of Shanghai Engin Digital Technology Co. Ltd (Details) - Shanghai Engin Digital Technology [Member] - USD ($)	1 Months Ended	12 Months Ended
	Dec. 20, 2019	Mar. 31, 2021
Acquisition of Shanghai Engin Digital Technology Co. Ltd (Details) [Line Items]
Business combination, description	The acquisition was concluded concurrently with two groups. The first purchase of the 75% interest was acquired for consideration of $5,864,234 (¥41,000,000) upon signing (paid), plus a further $2,145,002 (¥15,000,000) due by March 20, 2020 (paid) and a final conditional payment of $2,860,002 (¥20,000,000) (not paid). The remaining 25% interest was acquired for consideration of 125,000 new shares of the Company (issued after year end), plus a further conditional $286,000 (¥2,000,000) (not paid). The required conditions for the final payment were not met by the selling party. As a result, the company derecognized the liability and recorded a gain of $3,240,250 (¥22,000,000). On June 19, 2020, Engin’s name was changed to Pacific Green Technologies (Shanghai) Co. Ltd.
Total purchase		$ 11,052,307
Issuance of shares (in Shares)		125,000
Estimated fair value		$ 368,750
Estimated fair value, per share (in Dollars per share)		$ 2.95
Purchase consideration applied to cash		$ 2,063,358
Working capital, net		1,024,461
Amount property equipment		948,662
Intangible assets		4,124,007
Translation adjustment		484,128
Fresh start adjustment increase decrease goodwill		$ 3,744,697

Acquisition of Innoergy Limit_2

Acquisition of Innoergy Limited (Details)	Oct. 19, 2020	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2021GBP (£)shares
Business Combinations [Abstract]
Acquisition interest	100.00%
Shareholders common shares (in Shares) | shares		525,000
Selling transaction		$ 32,490	£ 25,000
Sales volume shares (in Shares) | shares		65,625	65,625
Working capital credit		$ 455,000	£ 350,000
Interest rate		8.00%
Estimated total purchase		$ 633,911
Acquisition percentage		75.00%	75.00%
Total purchase consideration shares (in Shares) | shares		525,000	525,000
Estimated fair value		$ 577,500
Estimated fair value, per share (in Dollars per share) | $ / shares		$ 1.10
Purchase consideration applied to cash		$ 146,503
Other working capital net		2,758
Property and equipment		540
Loan payable		64,981
Allocated to goodwill		$ 549,091

Acquisition of Richborough En_2

Acquisition of Richborough Energy Park Ltd. (Details) - USD ($)	Mar. 18, 2021	Mar. 31, 2021	Mar. 31, 2020
Acquisition Of Richborough Energy Park Ltd [Abstract]
Purchase consideration description	The purchase consideration included cash payments of $681,957 (£494,351) made on March 18, 2021 and three conditional payments of $515,622 (£374,500) each on specified dates according to the share purchase agreement.
Total purchase consideration	$ 2,166,452
Cash	1
Net working capital	535
Security deposit	164,799	$ 635,870	$ 430,568
Project under development	$ 2,001,116

Sales, Contract Assets and Co_3

Sales, Contract Assets and Contract Liabilities (Details)	12 Months Ended
	Mar. 31, 2021USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Revenue included	$ 16,597,709
Payments and accruals	$ 5,276,500

Sales, Contract Assets and Co_4

Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	$ 61,413,520	$ 130,138,574
Specified service works [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	1,421,777	1,485,990
Certified design and engineering works [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	8,360,112	51,354,969
Acceptance of delivered equipment to customers [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	29,481,173	59,608,692
Acceptance of commissioned equipment [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	21,682,192	17,238,505
Concentrated solar power contracts [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	$ 468,266	$ 450,418

Sales, Contract Assets and Co_5

Sales, Contract Assets and Contract Liabilities (Details) - Schedule of contract assets and liabilities - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Beginning balance	$ (23,553,267)	$ (18,850,487)
Customer receipts and receivables	(51,463,812)	(134,841,354)
Sales recognized in earnings	61,413,520	130,138,574
Payments and accruals under contracts
Costs recognized in earnings
Ending balance	(13,603,559)	(23,553,267)
Contract Assets [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Beginning balance	24,604,339	12,237,825
Customer receipts and receivables
Sales recognized in earnings
Payments and accruals under contracts	19,553,678	90,932,669
Costs recognized in earnings	(39,828,410)	(78,566,155)
Ending balance	4,329,607	24,604,339
Sales (Cost of sales) [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Customer receipts and receivables
Sales recognized in earnings	61,413,520	130,138,574
Payments and accruals under contracts
Costs recognized in earnings	$ (39,828,410)	$ (78,566,155)

Convertible Debenture and Der_3

Convertible Debenture and Derivative Liability (Details) - USD ($)	Nov. 10, 2015	Mar. 31, 2021	Mar. 31, 2020
Convertible Debenture and Derivative Liability (Details) [Line Items]
Convertible debenture		$ 30,000
Interest expense		40,253	$ 6,000
Principal amount		81,592
Debenture agreement		0.40
Fair value of derivative liability		$ 134,472	$ 257,102
Convertible Debt [Member]
Convertible Debenture and Derivative Liability (Details) [Line Items]
Convertible debenture	$ 110,000
Exchange fees	100,000
Net legal fees	$ 10,000
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 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.
Interest rate		10.00%
Default interest rate per annum		20.00%

Convertible Debenture and Der_4

Convertible Debenture and Derivative Liability (Details) - Schedule of convertible debenture outstanding - $ / shares	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Schedule of convertible debenture outstanding [Abstract]
Estimated common stock issuable upon conversion (in Shares)		178,343
Estimated exercise price per common share (in Dollars per share)		$ 0.40
Risk-free interest rate		0.11%
Expected volatility		193.60%
Expected life (in years)		3 months

Convertible Debenture and Der_5

Convertible Debenture and Derivative Liability (Details) - Schedule of changes in derivative liabilities - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Schedule of changes in derivative liabilities [Abstract]
Balance, beginning of period	$ 174,484	$ 431,586
Mark to market adjustment	134,472	(257,102)
Conversion	(308,956)
Balance, end of period		$ 174,484

Accounts Payable and Accruals_2

Accounts Payable and Accruals (Details) - Schedule of accounts payable and accruals - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Schedule of accounts payable and accruals [Abstract]
Accounts payable	$ 3,961,965	$ 9,610,748
Accrued liabilities	20,290,390	32,599,586
Loan payable	68,975
Payroll liabilities	164,808	65,951
Total short-term accounts payable and accrued liabilities	24,486,138	42,276,285
Long term accrued liabilities	3,294,342	1,622,284
Balance, end of year	$ 27,780,480	$ 43,898,569

Warranty Costs (Details)

Warranty Costs (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Warranty Provision [Abstract]
Warranty expense	$ 1,228,092	$ 1,630,541
Warranty provision percentage	2.00%	2.00%

Warranty Costs (Details) - Sche

Warranty Costs (Details) - Schedule of warranty costs - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Schedule of warranty costs [Abstract]
Balance, beginning of year	$ 1,089,356	$ 121,345
Expense for warranty provision	1,228,092	1,630,541
Expenses and adjustments	107,659	(662,530)
Balance, end of year	$ 2,425,107	$ 1,089,356

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Director and Officer [Member]
Related Party Transactions (Details) [Line Items]
Related party transaction, amount	$ 174,837	$ 42,141
Director [Member]
Related Party Transactions (Details) [Line Items]
Management consulting fees	1,747,504	2,003,938
Consulting fees	$ 231,090	$ 323,622

Common Stock (Details)

Common Stock (Details) - USD ($)	Jan. 11, 2021	Aug. 06, 2020	Jul. 17, 2020	Dec. 17, 2019	Mar. 30, 2021	Oct. 19, 2020	Sep. 28, 2020	Aug. 31, 2020	Feb. 14, 2020
Common Stock (Details) [Line Items]
Issuance of common stock	228,980	50,000	50,000	25,000	106,375	525,000	95,239		125,000
Common stock aggregate value	354,921	62,500	69,500		222,304	577,500	95,239	1,750
Conversion of stock in principle amount (in Dollars)	$ 10,000	$ 20,000
Derivative liability (in Dollars)	$ 344,921	$ 42,550
Common stock price per share (in Dollars per share)	$ 1.55	$ 1.25
Extinguishment of debt (in Dollars)	$ 3,077	$ 50
Stock options exercised								175,000
Exercise price (in Dollars per share)								$ 0.01
Treasury stock, shares								175,000
Price per share (in Dollars per share)				$ 2.94					$ 2.95
Shares aggregate value				73,500
Estimated fair value (in Dollars per share)									$ 368,750
Director [Member]
Common Stock (Details) [Line Items]
Issuance of common stock						100,000			16,532
Common stock aggregate value						100,000
Price per share (in Dollars per share)									$ 3

Share Purchase Warrants (Detail

Share Purchase Warrants (Details) - USD ($)	Mar. 31, 2021	Jul. 01, 2020	Mar. 31, 2020	Nov. 10, 2019	Mar. 31, 2019
Share Purchase Warrants [Abstract]
Purchase warrants				1,000,000
Exercise price per share (in Dollars per share)			$ 2.15	$ 1	$ 2.15
Cancellation of warrants (in Dollars)				$ 750,000
Warrants expired		3,300,000

Share Purchase Warrants (Deta_2

Share Purchase Warrants (Details) - Schedule of share purchase warrants - $ / shares	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Schedule of share purchase warrants [Abstract]
Number of warrants, Beginning Balance	3,300,000	4,300,000
Weighted average exercise price, Beginning Balance	$ 2.15	$ 2.15
Number of option, Expired	(3,300,000)
Weighted average exercise price, Expired	$ 2.50
Number of options, Cancelled		(1,000,000)
Weighted average exercise price, Cancelled		$ 2.50
Number of options, Ending Balance		3,300,000
Weighted average exercise price, Ending Balance		$ 2.15

Stock Options (Details)

Stock Options (Details) - USD ($)	Mar. 31, 2021	Jan. 15, 2021	Aug. 31, 2020	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020
Stock Options (Details) [Line Items]
Company issued			175,000
Fair value of stock options vested (in Dollars)	$ 207,350			$ 91,711	$ 207,350	$ 91,711
Stock Options [Member]
Stock Options (Details) [Line Items]
Stock options granted		25,000
President [Member]
Stock Options (Details) [Line Items]
Stock options issued			312,500
Director [Member]
Stock Options (Details) [Line Items]
Stock options issued			175,000
Stock options are exercisable (in Dollars per share)			$ 0.01
Aggregate value (in Dollars)			$ 1,750
Stock Options [Member]
Stock Options (Details) [Line Items]
Exercisable options		25.00%
Exercisable options period		3 years
Termination stock options		12 years
Stock options description	On March 31, 2021, the Company granted 75,000 stock options to an officer of the Company. 25,000 options are exercisable at the price of $0.01 and 50,000 options are exercisable at the price of $1.50. These options expire on March 30, 2024.

Stock Options (Details) - Sched

Stock Options (Details) - Schedule of continuity of stock options - Stock Option [Member] - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Stock Options (Details) - Schedule of continuity of stock options [Line Items]
Number of options, Beginning balance (in Dollars)	$ 3,377,500	$ 3,452,500
Weighted average exercise price, Beginning balance	$ 1.46	$ 1.41
Weighted average remaining contractual life (years), Beginning Balance		2 years 109 days
Aggregate intrinsic value, Beginning balance (in Dollars)	$ 6,045,000	$ 5,481,125
Number of options, Ending balance (in Dollars)	$ 3,302,500	$ 3,377,500
Weighted average exercise price, Ending balance	$ 1.52	$ 1.46
Weighted average remaining contractual life (years), Ending balance	262 days	1 year 178 days
Aggregate intrinsic value, Ending balance (in Dollars)	$ 2,300,425	$ 6,045,000
Number of options, Exercised (in Shares)	(175,000)
Weighted average exercise price, Exercised	$ 0.01
Number of options, Granted (in Shares)	100,000	75,000
Weighted average exercise price, Granted	$ 1.01	$ 1.99
Number of options, Forfeited (in Shares)		(150,000)
Weighted average exercise price, Forfeited		$ 0.63

Stock Options (Details) - Sch_2

Stock Options (Details) - Schedule of additional information regarding stock options outstanding	12 Months Ended
	Mar. 31, 2021$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares	3,302,500
Exercise price 0.01 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares	312,500
Outstanding and exercisable, Weighted average remaining contractual life (years)	153 days
Outstanding and exercisable, Range of Exercise prices (in Dollars per share) | $ / shares	$ 0.01
Exercise price 1.70 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares	2,865,000
Outstanding and exercisable, Weighted average remaining contractual life (years)	244 days
Outstanding and exercisable, Range of Exercise prices (in Dollars per share) | $ / shares	$ 1.70
Exercise price 2.26 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares	25,000
Outstanding and exercisable, Weighted average remaining contractual life (years)	1 year 105 days
Outstanding and exercisable, Range of Exercise prices (in Dollars per share) | $ / shares	$ 2.26
Exercise price 1.03 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares	25,000
Outstanding and exercisable, Weighted average remaining contractual life (years)	2 years 288 days
Outstanding and exercisable, Range of Exercise prices (in Dollars per share) | $ / shares	$ 1.03
Exercise price 0.01 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares	25,000
Outstanding and exercisable, Weighted average remaining contractual life (years)	3 years
Outstanding and exercisable, Range of Exercise prices (in Dollars per share) | $ / shares	$ 0.01
Exercise price 1.50 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares	50,000
Outstanding and exercisable, Weighted average remaining contractual life (years)	3 years
Outstanding and exercisable, Range of Exercise prices (in Dollars per share) | $ / shares	$ 1.50

Stock Options (Details) - Sch_3

Stock Options (Details) - Schedule of fair values estimated using the black-scholes option pricing model	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Schedule of fair values estimated using the black-scholes option pricing model [Abstract]
Risk-free interest rate	1.54%	2.31%
Expected life (in years)	3 years	2 years 9 months
Expected volatility	134.00%	180.00%

Segmented Information (Details)

Segmented Information (Details)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
second largest customer (Member)
Segmented Information (Details) [Line Items]
Revenue percentage	15.00%	11.00%
Customer Concentration Risk [Member] | largest customer (Member) | Accounts Receivable [Member]
Segmented Information (Details) [Line Items]
Revenue percentage	75.00%	71.00%

Segmented Information (Detail_2

Segmented Information (Details) - Schedule of segment report information - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting Information [Line Items]
Property and equipment	$ 1,229,828	$ 1,301,905
Intangible Assets	11,180,524	12,575,303
Right of use assets	1,118,949	1,813,921
Total non-current assets	13,529,301	15,691,129
North America [Member]
Segment Reporting Information [Line Items]
Property and equipment	134,594	154,208
Intangible Assets	7,968,355	8,845,823
Right of use assets	49,278	83,256
Total non-current assets	8,152,227	9,083,287
Europe [Member]
Segment Reporting Information [Line Items]
Property and equipment	180,304	263,976
Intangible Assets
Right of use assets	837,533	1,471,847
Total non-current assets	1,017,837	1,735,823
Asia [Member]
Segment Reporting Information [Line Items]
Property and equipment	914,930	883,721
Intangible Assets	3,212,169	3,729,480
Right of use assets	232,138	258,818
Total non-current assets	$ 4,359,237	$ 4,872,019

Segmented Information (Detail_3

Segmented Information (Details) - Schedule of revenues by customer region - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 61,413,520	$ 130,138,574
North America [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	5,047,715	10,266,338
Europe [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	55,702,530	113,967,818
Asia [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 663,275	$ 5,904,418

Deconsolidation of PGMT Norwa_3

Deconsolidation of PGMT Norway SA (PGN) (Details)	Jul. 01, 2020USD ($)
Condensed Financial Information Disclosure [Abstract]
Deconsolidation assets and liabilities	$ 239,174

Deconsolidation of PGMT Norwa_4

Deconsolidation of PGMT Norway SA (PGN) (Details) - Schedule of assets and liabilities - Pacific Green Marine Technologies Inc. (PGMT US) [Member]	Jul. 01, 2020USD ($)
Assets:
Cash	$ 22,314
Prepaids	1,135
PPE	26,720
Right of use	241,825
Total Assets	291,994
Liabilities
Accounts payable	289,301
Intercompany loans	1,572,571
Operating lease	244,274
Total liabilities	2,106,146
Net liability	(1,814,152)
Intercompany loans write-off	1,572,571
Less: investment in subsidiary	2,407
Gain on disposition	$ 239,174

Commitments (Details)

Commitments (Details)	Dec. 02, 2020	Jul. 14, 2017
Disclosure Text Block Supplement [Abstract]
Commitments, description		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.
Joint-venture agreement description	the Company signed a Joint-Venture Agreement with Amr Khashoggi Trading Company Limited (“Amkest Group”) to incorporate a company in the Kingdom of Saudi Arabia for the sale of Pacific Green’s environmental technologies within the region. The Company will hold 70% interest in the joint venture. The parties will fund the venture proportionately, 70% by the Company and 30% by Amkest Group. Neither party have funded the joint venture to date and there has been no revenue and expense associated with it.

Commitments (Details) - Schedul

Commitments (Details) - Schedule of lease assets are categorized as right of use assets	1 Months Ended
	Jul. 01, 2020
London, United Kingdom [Member]
Commitments (Details) - Schedule of lease assets are categorized as right of use assets [Line Items]
Long-term premises lease	London, United Kingdom
Lease commencement	Apr. 1, 2019
Lease expiry	Dec. 25, 2023
Term (years)	3 years 9 months
Discount rate	4.50%	[1]
North Vancouver, Canada [Member]
Commitments (Details) - Schedule of lease assets are categorized as right of use assets [Line Items]
Long-term premises lease	North Vancouver, Canada
Lease commencement	Dec. 1, 2019
Lease expiry	Aug. 31, 2022
Term (years)	1 year 9 months
Discount rate	4.50%	[1]
Shanghai, China [Member]
Commitments (Details) - Schedule of lease assets are categorized as right of use assets [Line Items]
Long-term premises lease	Shanghai, China
Lease commencement	Mar. 1, 2020
Lease expiry	May 31, 2025
Term (years)	5 years 3 months
Discount rate	4.75%	[1]
[1]	The Company determined the discount rate with reference to mortgages of similar tenure and terms.

Commitments (Details) - Sched_2

Commitments (Details) - Schedule of operating lease expense	12 Months Ended
	Mar. 31, 2021USD ($)
Schedule of operating lease expense [Abstract]
Operating lease expense	$ 489,796

Commitments (Details) - Sched_3

Commitments (Details) - Schedule of minimum annual lease payments	Mar. 31, 2021USD ($)
Schedule of minimum annual lease payments [Abstract]
2021	$ 406,725
2022	528,611
2023	391,951
2024	64,105
2025	16,026
Total future minimum lease payments	1,407,418
Imputed interest	(94,182)
Operating lease obligations	$ 1,313,236

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Tax benefit		50.00%
Income tax, description	The TCJA made major changes to the Internal Revenue Code, including reducing the US federal income corporate tax rate from 35% to 21% for tax years beginning after December 31, 2017. Under the TCJA, for net operating losses (“NOLs”) arising in taxable years beginning after December 31, 2017, the TCJA limits a US corporate taxpayer’s ability to utilize NOL carryforwards to 80% of the taxpayer’s taxable income (as modified by the CARES Act, as described below). In addition, NOLs arising in taxable years beginning after December 31, 2017 can be carried forward indefinitely, with no carryback. NOLs generated in tax years beginning before January 1, 2018 are not subject to the taxable income limitation and generally has a 20 year carryforward. On March 27, 2020 the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). The CARES Act introduced various tax changes, including granting a five-year carry back period for NOLs arising in taxable years beginning after December 31, 2017 and before January 1, 2021, temporary suspension of the 80% taxable income limitation on the use of NOLs arising in tax years beginning after December 31, 2017 but before January 1, 2021.
Description of net operating losses		The Company estimates that is has accumulated net operating losses of approximately $16,500,000, which were mainly incurred in the U.S. and expires as follow:
Net operating losses		$ 16,500,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of components of income before income taxes - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	$ 1,181,078	$ 10,381,420
United States [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	3,523,847	9,719,018
Foreign [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	$ (2,342,769)	$ 662,402

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of income tax benefit at the statutory rates to income tax benefit at the Company's effective tax rate - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Schedule of income tax benefit at the statutory rates to income tax benefit at the Company's effective tax rate [Abstract]
Net income (loss) before taxes	$ 1,181,078	$ 10,381,420
Statutory tax rate	21.00%	21.00%
Expected income tax expense (recovery)	$ 248,026	$ 2,180,098
Permanent differences and other	1,661,313	387,020
Foreign tax rate difference	(28,961)	(12,973)
Change in valuation allowance	(1,880,378)	(2,554,145)
Income tax provision
Current
Deferred

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of deferred income tax assets and liabilities - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Schedule of deferred income tax assets and liabilities [Abstract]
Net operating losses carried forward	$ 3,459,282	$ 2,387,441
Tax basis of intangibles and depreciable assets in excess of book value	(230,624)	1,680,000
Lease receivable without tax basis	(286,254)	(176,743)
Warranty and accruals timing differences	185,781	1,117,865
Deferred tax asset	3,128,185	5,008,563
Valuation allowance	(3,128,185)	(5,008,563)
Net deferred tax asset

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of accumulated net operating losses incurred in the U.S.	Mar. 31, 2021USD ($)
Income Taxes (Details) - Schedule of accumulated net operating losses incurred in the U.S. [Line Items]
2036	$ 2,032,706
2038	897,440
No expiration	13,569,854
Total estimated tax losses	16,500,000
U.S. [Member]
Income Taxes (Details) - Schedule of accumulated net operating losses incurred in the U.S. [Line Items]
2036	2,032,706
2038	897,440
No expiration	10,412,408
Total estimated tax losses	13,342,554
UK and Other [Member]
Income Taxes (Details) - Schedule of accumulated net operating losses incurred in the U.S. [Line Items]
2036
2038
No expiration	3,157,446
Total estimated tax losses	$ 3,157,446