Pacific Green (PGTK) 10-Q 13 Aug 21 2022 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Jun. 30, 2021	Aug. 13, 2021
Document Information Line Items
Entity Registrant Name	PACIFIC GREEN TECHNOLOGIES INC.
Trading Symbol	PGTK
Document Type	10-Q
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		46,990,565
Amendment Flag	false
Entity Central Index Key	0001553404
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-54756
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-4966163
Entity Address, Address Line One	Suite 10212
Entity Address, Address Line Two	8 The Green
Entity Address, City or Town	Dover
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19901
City Area Code	(302)
Local Phone Number	601-4659
Title of 12(b) Security	Common Stock
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets (unaudited) - USD ($)	Jun. 30, 2021	Mar. 31, 2021
ASSETS
Cash and cash equivalent	$ 17,968,499	$ 23,436,417
Short-term investments and amounts in escrow (Note 3)	1,050,403	1,126,728
Accounts receivable, net of allowance for doubtful accounts of $1,562,355 and $1,559,757, respectively	10,855,942	10,996,220
Prepaid expenses and parts inventory	1,510,935	932,948
Contract assets (Note 10)	3,853,677	4,329,607
Lease receivable, current portion (Note 4)	293,852	406,366
Total Current Assets	35,533,308	41,228,286
Long term receivable	1,368,046	2,735,415
Project under development (Note 9)	2,001,116	2,001,116
Property and equipment (Note 5)	1,214,407	1,229,828
Intangible assets (Note 6)	10,849,631	11,180,524
Goodwill (Note 7 and 8)	4,349,003	4,293,789
Right of use asset (Note 18)	1,024,230	1,118,949
Security deposit	588,167	635,870
Total Assets	56,927,908	64,423,777
Current Liabilities
Accounts payable and accrued liabilities (Note 12)	21,690,414	24,486,138
Warranty provision (Note 13)	2,283,463	2,425,107
Contract liabilities (Note 10)	13,584,240	13,603,559
Current portion of lease obligation (Note 18)	498,168	490,947
Due to related parties (Note 14)		174,837
Total Current Liabilities	38,056,285	41,180,588
Long-term accounts payable and accrued liabilities (Note 12)	1,644,249	3,294,342
Long-term lease obligation (Note 18)	698,838	822,289
Total Liabilities	40,399,372	45,297,219
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 46,990,565 shares issued and outstanding, respectively	46,991	46,991
Additional paid-in capital	92,340,880	92,327,092
Accumulated other comprehensive income	1,068,848	892,732
Deficit	(76,928,183)	(74,140,257)
Total Stockholders’ Equity	16,528,536	19,126,558
Total Liabilities and Stockholders’ Equity	$ 56,927,908	$ 64,423,777

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (unaudited) (Parentheticals) - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Statement of Financial Position [Abstract]
Net of allowance for doubtful account (in Dollars)	$ 1,562,355	$ 1,559,757
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	46,990,565
Common stock, shares outstanding	46,990,565	46,990,565

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Sales (Note 10)	$ 2,653,439	$ 28,496,361
Cost of goods sold (Note 10)	(1,702,480)	(16,456,899)
Gross profit	950,959	12,039,462
Expenses
Advertising and promotion	168,895	228,375
Amortization of intangible assets (Note 6)	390,490	389,661
Depreciation (Note 5)	49,766	47,442
Foreign exchange loss (gain)	11,873	(162,952)
Management and technical consulting	1,054,353	5,510,011
Operating lease expense (Note 18)	123,155	130,129
Office and miscellaneous	378,263	657,008
Professional fees	276,669	613,116
Salaries and wage expenses	1,401,980	2,202,387
Transfer agent and filing fees	13,175	69,315
Travel and accommodation	66,113	62,582
Warranty and related (Note 13)	(39,807)	863,881
Total expenses	3,894,925	10,610,955
(Loss) income before other income (expense)	(2,943,966)	1,428,507
Other income (expense)
Gain (loss) on change in fair value of derivative liability (Note 11)		(8,817)
Financing interest income	97,626	57,714
Interest income (expense) and other	58,414	11,277
Total other income	156,040	60,174
Net (loss) income for the period	(2,787,926)	1,488,681
Other comprehensive income (loss)
Foreign currency translation gain (loss)	176,116	(55,797)
Comprehensive (loss) income for the period	$ (2,611,810)	$ 1,432,884
Net (loss) income per share, basic and diluted (in Dollars per share)	$ (0.06)	$ 0.03
Weighted average number of shares outstanding, basic (in Shares)	47,328,065	46,147,471
Weighted average number of shares outstanding, diluted (in Shares)	47,328,065	46,147,471

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Stockholders’ Equity - USD ($)	Common Stock	Common Stock Issuable	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Deficit	Total
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 (Note 16)			60,822			60,822
Foreign exchange translation loss				(55,797)		(55,797)
Net income/loss for the period					1,488,681	1,488,681
Balance at Jun. 30, 2020	$ 45,660		90,713,840	151,220	(73,832,654)	17,078,066
Balance (in Shares) at Jun. 30, 2020	45,659,971
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
Fair value of options granted (Note 16)			13,788			13,788
Foreign exchange translation loss				176,116		176,116
Net income/loss for the period					(2,787,926)	(2,787,926)
Balance at Jun. 30, 2021	$ 46,991		$ 92,340,880	$ 1,068,848	$ (76,928,183)	$ 16,528,536
Balance (in Shares) at Jun. 30, 2021	46,990,565

Condensed Consolidated Interi_5

Condensed Consolidated Interim Statements of Cash Flows (unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating Activities
Net income (loss) for the year	$ (2,787,926)	$ 1,488,681
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of intangible assets (Note 6)	390,490	389,661
Operating lease expense (Note 18)	123,155	130,129
Depreciation (Note 5)	49,766	47,442
Lease finance charge	5,486	11,362
Loss on change in fair value of derivative liability (Note 11)		8,817
Unrealized loss on foreign exchange	(7,962)	96,652
Fair value of stock options granted (Note 16)	13,788	60,822
Changes in operating assets and liabilities:
Short-term investments and amounts held in trust	76,325	664,994
Accounts receivable	1,614,675	(1,530,630)
Prepaid expenses and deposits	(530,284)	34,320
Contract assets	475,930	5,642,884
Lease payments	(128,795)	(158,174)
Due from related parties		(42,739)
Accounts payable and accrued liabilities	(4,445,817)	(4,874,372)
Warranty provision	(141,644)	314,252
Contract liabilities	(19,319)	(4,700,129)
Due to related parties	(174,837)	(1,761)
Net Cash Used in Operating Activities	(5,486,969)	(2,417,789)
Investing Activities
Additions of property and equipment	(24,005)	(46,493)
Net Cash Used in Investing Activities	(24,005)	(46,493)
Effect of Foreign Exchange Rate Changes on Cash	43,056	(55,797)
Change in Cash and Cash Equivalents	(5,467,918)	(2,520,079)
Cash and Cash Equivalents, Beginning of Period	23,436,417	21,386,934
Cash and Cash Equivalents, End of Period	$ 17,968,499	$ 18,866,855

Nature of Operations

Nature of Operations	3 Months Ended
	Jun. 30, 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 the emission control and renewable energy sectors. The business model in which the Company operates has evolved in 2020-2021 such that it now includes the sale, installation, and servicing of environmental and energy systems for clients, and the development, construction, and operation of energy infrastructure assets for its own account. 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). The condensed consolidated interim financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2021. In the opinion of management, the accompanying condensed consolidated interim financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown. The preparation of these condensed consolidated interim financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of Presentation These unaudited interim condensed consolidated interim 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. PGN has been deconsolidated as it has been run by the courts. All inter-company balances and transactions have been eliminated upon consolidation. (b) 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	3 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
Short-term Investments and amounts in escrow	3. Short-term Investments and amounts in escrow At June 30, 2021, the Company has a $61,220 (March 31, 2021 - $60,408) Guaranteed Investment Certificate (“GIC”) held as security against a corporate credit card. The GIC bears interest at 0.5% per annum and matures December 13, 2021. At June 30, 2021, the Company has $154,880 (March 31, 2021 – $915,779) in investments. At June 30, 2021, the Company’s solicitor is holding $834,303 (March 31, 2021 - $150,541) relating to proceeds under customer contracts.

Lease Receivable

Lease Receivable	3 Months Ended
	Jun. 30, 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 June 30, 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. June 30, March 31, Current portion, expected within twelve months 293,852 406,366 Future lease payments forecasted in annual periods are as follows: $ 2021 301,114 Interest deemed hereunder (7,262 ) Total 293,852

Property and Equipment

Property and Equipment	3 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	5. Property and Equipment Cost Accumulated June 30, March 31, Building 1,011,441 (111,643 ) 899,798 904,897 Furniture and equipment 296,153 (116,412 ) 179,741 186,186 Computer equipment 16,959 (8,538 ) 8,421 10,040 Leasehold improvements 109,849 (70,540 ) 39,309 45,944 Testing equipment- Scrubber system 118,776 (31,638 ) 87,138 82,761 Total 1,553,178 (338,771 ) 1,214,407 1,229,828 The Company recorded $49,766 in depreciation expense on property and equipment for the three months ended June 30, 2021 (2020 – $47,442).

Intangible Assets

Intangible Assets	3 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	6. Intangible Assets Cost Accumulated Cumulative June 30, March 31, Patents and technical information 35,852,556 (7,646,313 ) (20,457,255 ) 7,748,988 7,968,355 Backlogs 98,599 (60,899 ) (37,700 ) – – Customer lists 242,852 (59,391 ) – 183,461 190,052 Patents and certifications 3,847,226 (940,857 ) – 2,906,369 3,010,769 Software licensing 12,597 (1,784 ) – 10,813 11,348 Total 40,053,830 (8,709,244 ) (20,494,955 ) 10,849,631 11,180,524 The Company recorded $390,490 of amortization expense on intangible assets for the three months ended June 30, 2021 (2020 – $389,661). Future amortization of intangible assets is as follows based on calendar year: $ 2021 783,381 2022 1,566,761 2023 1,566,761 2024 1,566,761 2025 1,565,513 Thereafter 3,800,454 Total future minimum lease payments 10,849,631

Acquisition of Shanghai Engin D

Acquisition of Shanghai Engin Digital Technology Co. Ltd	3 Months Ended
	Jun. 30, 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 $948,879, intangible assets of $4,188,353, and cumulative translation adjustment of $603,906. 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 $3,799,912. The goodwill paid as part of the acquisition is expected to be tax deductible.

Acquisition of Innoergy Limited

Acquisition of Innoergy Limited	3 Months Ended
	Jun. 30, 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.	3 Months Ended
	Jun. 30, 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 first conditional payment was made in May 2021. 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	3 Months Ended
	Jun. 30, 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 ● Solar power contracts For the three months ended June 30, 2021, and 2020, the Company’s recognized sales revenues in proportion to performance obligations as noted below: Three Months Three Months Specified service works 368,793 27,563 Certified design and engineering works – 4,487,754 Acceptance of delivered equipment to customers 1,108,503 14,067,774 Acceptance of commissioned equipment 963,976 9,776,411 Solar power contracts 212,167 136,859 Total 2,653,439 28,496,361 Changes in the Company’s contract assets and liabilities for the periods are noted as below: Contract Assets Sales Contract Liabilities 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 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 ) Customer receipts and receivables – – (2,634,120 ) Sales recognized in earnings 2,653,439 2,653,439 Payments and accruals under contracts 1,226,550 – – Costs recognized in earnings (1,702,480 ) (1,702,480) Balance, June 30, 2021 3,853,677 (13,584,240 ) As of June 30, 2021, contract liability included $5,276,500 (March 31, 2021 - $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	3 Months Ended
	Jun. 30, 2021
Convertible Debenture And Derivative Liability [Abstract]
Convertible Debenture and Derivative Liability	11. Convertible Debenture and Derivative Liability As at June 30, 2021, the carrying value of the debenture was $nil (March 31, 2021 – $ nil nil nil A summary of the changes in derivative liabilities for the three months is shown below: June 30, June 30, Balance, beginning of period – 174,484 Mark to market adjustment – 8,817 Balance, end of period – 183,301

Accounts Payable and Accruals

Accounts Payable and Accruals	3 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Accounts payable and accruals	12. Accounts payable and accruals June 30, March 31, Accounts payable 2,287,513 3,961,965 Accrued liabilities 19,087,619 20,290,390 Loan payable 67,808 68,975 Payroll liabilities 247,474 164,808 Total short-term accounts payable and accrued liabilities 21,690,414 24,486,138 Long term accrued liabilities 1,644,249 3,294,342 Balance, end of period 23,334,663 27,780,480

Warranty Costs

Warranty Costs	3 Months Ended
	Jun. 30, 2021
Warranty Provision [Abstract]
Warranty costs	13. Warranty costs During the three months ended June 30, 2021, the Company recorded a non-cash warranty expense of $94,633 (2020 - $863,881) 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. A summary of the changes in the warranty costs is shown below: June 30, March 31, Balance, beginning of period 2,425,107 1,089,356 Provision for warranty, net of expirations (39,807 ) 1,228,092 Warranty recoveries (costs) (101,837 ) 107,659 Balance, end of period 2,283,463 2,425,107

Related Party Transactions

Related Party Transactions	3 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	14. Related Party Transactions (a) As at June 30, 2021, the Company was owed $ nil (b) During the three months ended June 30, 2021, the Company incurred $205,752 (2020 – $284,012) in consulting fees, salaries, and commissions to companies controlled by a director of the Company. (c) During the three months ended June 30, 2021, the Company incurred $12,750 (2020– $72,750) in consulting fees to a director, or companies controlled by a director of the Company.

Share Purchase Warrants

Share Purchase Warrants	3 Months Ended
	Jun. 30, 2021
Share Purchase Warrants [Abstract]
Share Purchase Warrants	15. Share Purchase Warrants Number of Weighted average exercise price Balance, March 31, 2020 3,300,000 2.50 Expired (3,300,000 ) 2.50 Balance, March 31, 2021 and June 30, 2021 – – On July 1, 2020, 3,300,000 share purchase warrants expired unexercised.

Stock Options

Stock Options	3 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock Options	16. Stock Options The following table summarizes the continuity of stock options: Number of Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value 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 Balance, June 30, 2021 3,302,500 1.52 0.47 946,400 Additional information regarding stock options outstanding as at June 30, 2021 is as follows: Exercisable Number of shares Weighted Exercise price 312,500 0.17 0.01 2,865,000 0.42 1.70 25,000 1.04 2.26 25,000 2.55 1.03 25,000 2.75 0.01 50,000 2.75 1.50 3,302,500 The estimated fair value of the stock options was being recorded over the requisite service period to vesting. For the three months ended June 30, 2021, the fair value of $13,788 (2020 - $60,822) was recorded as salaries expense. The fair values were estimated using the Black-Scholes option pricing model assuming no expected dividends or forfeitures and the following weighted average assumptions: Three months ended Risk-free interest rate 1.54 % Expected life (in years) 3.00 Expected volatility 134 %

Segmented Information

Segmented Information	3 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Segmented Information	17. Segmented Information The Company is located and operates in North America and its subsidiaries are primarily located and operating in Europe and Asia. Significant long-term assets are geographically located as follows: June 30, 2021 North America Europe Asia Total Property and equipment 131,861 174,327 908,219 1,214,407 Intangible Assets 7,748,988 – 3,100,643 10,849,631 Right of use assets 39,345 761,394 223,491 1,024,230 7,920,194 935,721 4,232,353 13,088,268 South America Europe Asia Total Revenues by customer region 97,500 2,441,272 114,667 2,653,439 Marine Solar Total Revenues by revenue type 2,441,272 212,167 2,653,439 June 30,2020 North America Europe Asia Total Property and equipment 147,870 244,583 907,340 1,299,793 Intangible Assets 8,626,457 – 3,559,213 12,185,670 Right of use assets 77,434 1,296,320 248,363 1,622,117 8,851,761 1,540,903 4,714,916 15,107,580 Europe Asia Total Revenues by customer region 28,359,502 136,859 28,496,361 Marine Solar Total Revenues by revenue type 28,359,502 136,859 28,496,361 For the three months ended June 30, 2021, 15% (2020 – 85%) of the Company’s revenues were derived from two customers that are under the same common ownership and control.

Commitment

Commitment	3 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitment	18. Commitment (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. 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 three months are summarized as follows: June 30, June 30 Operating lease expense * 123,155 130,129 * 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 calendar years of the lease as follows: $ 2021 (remainder of year) 272,074 2022 530,274 2023 393,158 2024 65,050 2025 16,261 Total future minimum lease payments 1,276,817 Imputed interest (79,811 ) Operating lease obligations 1,197,006 (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	3 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	19. 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. Net income (loss) before taxes for the three months ended June 30 by U.S. and foreign jurisdictions was as follows: June 30, June 30, United States (2,143,566 ) 1,613,603 Foreign (644,360 ) (124,922 ) Net income (loss) before taxes (2,787,926 ) 1,488,681 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. June 30, June 30 Net income (loss) before taxes (2,787,926 ) 1,488,681 Statutory tax rate 21 % 21 % Expected income tax expense (recovery) (585,464 ) 312,623 Permanent differences and other 47,703 (44,675 ) Foreign tax rate difference (23,282 ) (36,016 ) Change in valuation allowance 561,043 (231,932 ) Income tax provision – – Current – – Deferred – – Income tax provision – – At June 30, 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. The Company estimates that is has accumulated estimated net operating losses of approximately $15.5 million which were incurred mainly in the U.S, and which don’t begin to expire until 2033. In addition, the Company estimates that it has $1.2 million in losses available in the United Kingdom. Historical losses in the U.S., are subject to limitations on use due to deemed changes in control for tax purposes. This impacts the timing and opportunity to use certain losses.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation These unaudited interim condensed consolidated interim 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. PGN has been deconsolidated as it has been run by the courts. All inter-company balances and transactions have been eliminated upon consolidation.
Recent Accounting Pronouncements	(b) 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.

Lease Receivable (Tables)

Lease Receivable (Tables)	3 Months Ended
	Jun. 30, 2021
Disclosure Of Lease Receivable [Abstract]
Schedule of present value of amounts due under the lease arrangement	June 30, March 31, Current portion, expected within twelve months 293,852 406,366
Schedule of future lease payments	$ 2021 301,114 Interest deemed hereunder (7,262 ) Total 293,852

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Cost Accumulated June 30, March 31, Building 1,011,441 (111,643 ) 899,798 904,897 Furniture and equipment 296,153 (116,412 ) 179,741 186,186 Computer equipment 16,959 (8,538 ) 8,421 10,040 Leasehold improvements 109,849 (70,540 ) 39,309 45,944 Testing equipment- Scrubber system 118,776 (31,638 ) 87,138 82,761 Total 1,553,178 (338,771 ) 1,214,407 1,229,828

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Cost Accumulated Cumulative June 30, March 31, Patents and technical information 35,852,556 (7,646,313 ) (20,457,255 ) 7,748,988 7,968,355 Backlogs 98,599 (60,899 ) (37,700 ) – – Customer lists 242,852 (59,391 ) – 183,461 190,052 Patents and certifications 3,847,226 (940,857 ) – 2,906,369 3,010,769 Software licensing 12,597 (1,784 ) – 10,813 11,348 Total 40,053,830 (8,709,244 ) (20,494,955 ) 10,849,631 11,180,524
Schedule of future amortization of intangible assets	$ 2021 783,381 2022 1,566,761 2023 1,566,761 2024 1,566,761 2025 1,565,513 Thereafter 3,800,454 Total future minimum lease payments 10,849,631

Sales, Contract Assets and Co_2

Sales, Contract Assets and Contract Liabilities (Tables)	3 Months Ended
	Jun. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of sales revenues in proportion	Three Months Three Months Specified service works 368,793 27,563 Certified design and engineering works – 4,487,754 Acceptance of delivered equipment to customers 1,108,503 14,067,774 Acceptance of commissioned equipment 963,976 9,776,411 Solar power contracts 212,167 136,859 Total 2,653,439 28,496,361
Schedule of contract assets and liabilities	Contract Assets Sales Contract Liabilities 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 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 ) Customer receipts and receivables – – (2,634,120 ) Sales recognized in earnings 2,653,439 2,653,439 Payments and accruals under contracts 1,226,550 – – Costs recognized in earnings (1,702,480 ) (1,702,480) Balance, June 30, 2021 3,853,677 (13,584,240 )

Convertible Debenture and Der_2

Convertible Debenture and Derivative Liability (Tables)	3 Months Ended
	Jun. 30, 2021
Convertible Debenture And Derivative Liability [Abstract]
Schedule of changes in derivative liabilities	June 30, June 30, Balance, beginning of period – 174,484 Mark to market adjustment – 8,817 Balance, end of period – 183,301

Accounts Payable and Accruals (

Accounts Payable and Accruals (Tables)	3 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Schedule of accounts payable and accruals	June 30, March 31, Accounts payable 2,287,513 3,961,965 Accrued liabilities 19,087,619 20,290,390 Loan payable 67,808 68,975 Payroll liabilities 247,474 164,808 Total short-term accounts payable and accrued liabilities 21,690,414 24,486,138 Long term accrued liabilities 1,644,249 3,294,342 Balance, end of period 23,334,663 27,780,480

Warranty Costs (Tables)

Warranty Costs (Tables)	3 Months Ended
	Jun. 30, 2021
Warranty Provision [Abstract]
Schedule of warranty costs	June 30, March 31, Balance, beginning of period 2,425,107 1,089,356 Provision for warranty, net of expirations (39,807 ) 1,228,092 Warranty recoveries (costs) (101,837 ) 107,659 Balance, end of period 2,283,463 2,425,107

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	3 Months Ended
	Jun. 30, 2021
Share Purchase Warrants [Abstract]
Schedule of share purchase warrants	Number of Weighted average exercise price Balance, March 31, 2020 3,300,000 2.50 Expired (3,300,000 ) 2.50 Balance, March 31, 2021 and June 30, 2021 – –

Stock Options (Tables)

Stock Options (Tables)	3 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of continuity of stock options	Number of Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value 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 Balance, June 30, 2021 3,302,500 1.52 0.47 946,400
Schedule of additional information regarding stock options outstanding	Exercisable Number of shares Weighted Exercise price 312,500 0.17 0.01 2,865,000 0.42 1.70 25,000 1.04 2.26 25,000 2.55 1.03 25,000 2.75 0.01 50,000 2.75 1.50 3,302,500
Schedule of fair values estimated using the black-scholes option pricing model	Three months ended Risk-free interest rate 1.54 % Expected life (in years) 3.00 Expected volatility 134 %

Segmented Information (Tables)

Segmented Information (Tables)	3 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Schedule of segment report information	June 30, 2021 North America Europe Asia Total Property and equipment 131,861 174,327 908,219 1,214,407 Intangible Assets 7,748,988 – 3,100,643 10,849,631 Right of use assets 39,345 761,394 223,491 1,024,230 7,920,194 935,721 4,232,353 13,088,268 June 30,2020 North America Europe Asia Total Property and equipment 147,870 244,583 907,340 1,299,793 Intangible Assets 8,626,457 – 3,559,213 12,185,670 Right of use assets 77,434 1,296,320 248,363 1,622,117 8,851,761 1,540,903 4,714,916 15,107,580
Schedule of revenues by customer region	South America Europe Asia Total Revenues by customer region 97,500 2,441,272 114,667 2,653,439 Marine Solar Total Revenues by revenue type 2,441,272 212,167 2,653,439 Europe Asia Total Revenues by customer region 28,359,502 136,859 28,496,361 Marine Solar Total Revenues by revenue type 28,359,502 136,859 28,496,361

Commitment (Tables)

Commitment (Tables)	3 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [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% * The Company determined the discount rate with reference to mortgages of similar tenure and terms.
Schedule of lease cost for the three months are summarized	June 30, June 30 Operating lease expense * 123,155 130,129 * Including right of use amortization and imputed interest. Lease payments include maintenance, operating expense, and tax.
Schedule of minimum annual lease payments	$ 2021 (remainder of year) 272,074 2022 530,274 2023 393,158 2024 65,050 2025 16,261 Total future minimum lease payments 1,276,817 Imputed interest (79,811 ) Operating lease obligations 1,197,006

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of components of income before income taxes	June 30, June 30, United States (2,143,566 ) 1,613,603 Foreign (644,360 ) (124,922 ) Net income (loss) before taxes (2,787,926 ) 1,488,681
Schedule of income tax benefit at the statutory rates to income tax benefit at the Company's effective tax rate	June 30, June 30 Net income (loss) before taxes (2,787,926 ) 1,488,681 Statutory tax rate 21 % 21 % Expected income tax expense (recovery) (585,464 ) 312,623 Permanent differences and other 47,703 (44,675 ) Foreign tax rate difference (23,282 ) (36,016 ) Change in valuation allowance 561,043 (231,932 ) Income tax provision – – Current – – Deferred – – Income tax provision – –

Significant Accounting Polici_2

Significant Accounting Policies (Details)	3 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Owned subsidiary percentage	50.10%

Short-Term Investments and Am_2

Short-Term Investments and Amounts in Escrow (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
Investment interest rate	8.00%
Solicitor is holding	$ 834,303	$ 150,541
Guaranteed Investment Contract [Member]
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
GIC held as security	61,220	$ 60,408
Investment interest rate		0.50%
Maturity date		Dec. 13, 2021
Short-term Investments [Member] | Guaranteed Investment Contract [Member]
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
Short term investment	$ 154,880	$ 915,779

Lease Receivable (Details)

Lease Receivable (Details)	3 Months Ended
	Jun. 30, 2021USD ($)
Disclosure Of Lease Receivable [Abstract]
Amount of quarterly payment	$ 118,000

Lease Receivable (Details) - Sc

Lease Receivable (Details) - Schedule of present value of amounts due under the lease arrangement - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2020
Schedule of present value of amounts due under the lease arrangement [Abstract]
Current portion, expected within twelve months	$ 293,852	$ 406,366

Lease Receivable (Details) - _2

Lease Receivable (Details) - Schedule of future lease payments	Jun. 30, 2021USD ($)
Schedule of future lease payments [Abstract]
2021	$ 301,114
Interest deemed hereunder	(7,262)
Total	$ 293,852

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 49,766	$ 47,442	$ 47,442

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Cost	$ 1,553,178
Accumulated amortization	(338,771)
Net carrying value	1,214,407	$ 1,229,828
Building [Member]
Property, Plant and Equipment [Line Items]
Cost	1,011,441
Accumulated amortization	(111,643)
Net carrying value	899,798	904,897
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	296,153
Accumulated amortization	(116,412)
Net carrying value	179,741	186,186
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	16,959
Accumulated amortization	(8,538)
Net carrying value	8,421	10,040
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	109,849
Accumulated amortization	(70,540)
Net carrying value	39,309	45,944
Testing equipment- Scrubber system [Member]
Property, Plant and Equipment [Line Items]
Cost	118,776
Accumulated amortization	(31,638)
Net carrying value	$ 87,138	$ 82,761

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 390,490	$ 389,661

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Cost	$ 40,053,830
Accumulated amortization	(8,709,244)
Cumulative impairment	(20,494,955)
Net carrying value	10,849,631	$ 11,180,524
Patents and technical information [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	35,852,556
Accumulated amortization	(7,646,313)
Cumulative impairment	(20,457,255)
Net carrying value	7,748,988	7,968,355
Backlogs [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	98,599
Accumulated amortization	(60,899)
Cumulative impairment	(37,700)
Net carrying value
Customer lists [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	242,852
Accumulated amortization	(59,391)
Cumulative impairment
Net carrying value	183,461	190,052
Patents and certifications [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	3,847,226
Accumulated amortization	(940,857)
Cumulative impairment
Net carrying value	2,906,369	3,010,769
Software licensing [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	12,597
Accumulated amortization	(1,784)
Cumulative impairment
Net carrying value	$ 10,813	$ 11,348

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of future amortization of intangible assets - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Schedule of future amortization of intangible assets [Abstract]
2021	$ 783,381
2022	1,566,761
2023	1,566,761
2024	1,566,761
2025	1,565,513
Thereafter	3,800,454
Total future minimum lease payments	$ 10,849,631	$ 11,180,524

Acquisition of Shanghai Engin_2

Acquisition of Shanghai Engin Digital Technology Co. Ltd (Details) - Shanghai Engin Digital Technology [Member] - USD ($)	1 Months Ended	3 Months Ended
	Dec. 20, 2019	Jun. 30, 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		948,879
Intangible assets		4,188,353
Translation adjustment		603,906
Fresh start adjustment increase decrease goodwill		$ 3,799,912

Acquisition of Innoergy Limit_2

Acquisition of Innoergy Limited (Details)	Oct. 19, 2020	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 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
Conditional payment 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	Jun. 30, 2021
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
Project under development		$ 2,001,116

Sales, Contract Assets and Co_3

Sales, Contract Assets and Contract Liabilities (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Payments and accruals	$ 5,276,500	$ 5,276,500

Sales, Contract Assets and Co_4

Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	$ 2,653,439	$ 28,496,361
Specified service works [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	368,793	27,563
Certified design and engineering works [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total		4,487,754
Acceptance of delivered equipment to customers [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	1,108,503	14,067,774
Acceptance of commissioned equipment [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	963,976	9,776,411
Concentrated solar power contracts [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of sales revenues in proportion [Line Items]
Total	$ 212,167	$ 136,859

Sales, Contract Assets and Co_5

Sales, Contract Assets and Contract Liabilities (Details) - Schedule of contract assets and liabilities - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Balance	$ (13,603,559)	$ (23,553,267)
Customer receipts and receivables	(2,634,120)	(51,463,812)
Sales recognized in earnings	2,653,439	61,413,520
Payments and accruals under contracts
Costs recognized in earnings
Balance	(13,584,240)	(13,603,559)
Contract Assets [Member]
Sales, Contract Assets and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Balance	4,329,607	24,604,339
Customer receipts and receivables
Sales recognized in earnings
Payments and accruals under contracts	1,226,550
Payments under contracts		19,553,678
Costs recognized in earnings	(1,702,480)	(39,828,410)
Balance	3,853,677	4,329,607
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	2,653,439	61,413,520
Payments and accruals under contracts
Costs recognized in earnings	$ (1,702,480)	$ (39,828,410)

Convertible Debenture and Der_3

Convertible Debenture and Derivative Liability (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
Convertible Debenture and Derivative Liability (Details) [Line Items]
Convertible debenture
Interest expense		$ 1,500
Fair value of derivative liability		$ 8,817
Convertible Debt [Member]
Convertible Debenture and Derivative Liability (Details) [Line Items]
Convertible debenture, description	the carrying value of the debenture was $nil (March 31, 2021 – $nil) and interest expense on the debenture for the three months ended June 30, 2021 was recorded as $nil (2020 – $1,500). During the three months ended June 30, 2021, the Company recorded $nil on the change in fair value of derivative liability (2020 - loss of $8,817)

Convertible Debenture and Der_4

Convertible Debenture and Derivative Liability (Details) - Schedule of changes in derivative liabilities - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Schedule of changes in derivative liabilities [Abstract]
Balance, beginning of period		$ 174,484
Mark to market adjustment		8,817
Balance, end of period		$ 183,301

Accounts Payable and Accruals_2

Accounts Payable and Accruals (Details) - Schedule of accounts payable and accruals - USD ($)	Jun. 30, 2021	Mar. 31, 2021
Schedule of accounts payable and accruals [Abstract]
Accounts payable	$ 2,287,513	$ 3,961,965
Accrued liabilities	19,087,619	20,290,390
Loan payable	67,808	68,975
Payroll liabilities	247,474	164,808
Total short-term accounts payable and accrued liabilities	21,690,414	24,486,138
Long term accrued liabilities	1,644,249	3,294,342
Balance, end of period	$ 23,334,663	$ 27,780,480

Warranty Costs (Details)

Warranty Costs (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Warranty Provision [Abstract]
Non-cash warranty provision	$ 94,633	$ 863,881

Warranty Costs (Details) - Sche

Warranty Costs (Details) - Schedule of warranty costs - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Schedule of warranty costs [Abstract]
Balance, beginning of year	$ 2,425,107	$ 1,089,356
Expense for warranty provision	(39,807)	1,228,092
Expenses and adjustments	(101,837)	107,659
Balance, end of year	$ 2,283,463	$ 2,425,107

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021
Director and Officer [Member]
Related Party Transactions (Details) [Line Items]
Related party transaction, amount			$ 174,837
Director [Member]
Related Party Transactions (Details) [Line Items]
Management consulting fees	205,752	$ 284,012
Consulting fees	$ 12,750	$ 72,750

Share Purchase Warrants (Detail

Share Purchase Warrants (Details)	Jul. 01, 2020shares
Share Purchase Warrants [Abstract]
Warrants expired	3,300,000

Share Purchase Warrants (Deta_2

Share Purchase Warrants (Details) - Schedule of share purchase warrants	12 Months Ended
	Mar. 31, 2021$ / sharesshares
Schedule of share purchase warrants [Abstract]
Balance, March 31, 2020 | shares	3,300,000
Balance, March 31, 2020 | $ / shares	$ 2.50
Expired | shares	(3,300,000)
Expired | $ / shares	$ 2.50
Balance, March 31, 2021 and June 30, 2021 | shares
Balance, March 31, 2021 and June 30, 2021 | $ / shares

Stock Options (Details)

Stock Options (Details) - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Fair value of stock options vested	$ 13,788	$ 60,822

Stock Options (Details) - Sched

Stock Options (Details) - Schedule of continuity of stock options - Stock Option [Member] - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021
Stock Options (Details) - Schedule of continuity of stock options [Line Items]
Number of options	$ 3,302,500	$ 3,377,500
Weighted average exercise price (in Dollars per share)	$ 1.52	$ 1.46
Weighted average remaining contractual life (years), Ending balance		1 year 5 months 26 days
Aggregate intrinsic value	$ 2,300,425	$ 6,045,000
Number of options	$ 3,302,500	$ 3,302,500
Weighted average exercise price (in Dollars per share)	$ 1.52	$ 1.52
Weighted average remaining contractual life (years), Ending balance	5 months 19 days	8 months 19 days
Aggregate intrinsic value	$ 946,400	$ 2,300,425
Number of options, Exercised (in Shares)		(175,000)
Weighted average exercise price, Exercised (in Dollars per share)		$ 0.01
Number of options, Granted (in Shares)		100,000
Weighted average exercise price, Granted (in Dollars per share)		$ 1.01

Stock Options (Details) - Sch_2

Stock Options (Details) - Schedule of additional information regarding stock options outstanding	3 Months Ended
	Jun. 30, 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)	2 months 1 day
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)	5 months 1 day
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 14 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 6 months 18 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)	2 years 9 months
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)	2 years 9 months
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	3 Months Ended
	Jun. 30, 2021
Schedule of fair values estimated using the black-scholes option pricing model [Abstract]
Risk-free interest rate	1.54%
Expected life (in years)	3 years
Expected volatility	134.00%

Segmented Information (Details)

Segmented Information (Details)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Customer Concentration Risk [Member] | Largest customer [Membr] | Accounts Receivable [Member]
Segmented Information (Details) [Line Items]
Revenue percentage	15.00%	85.00%

Segmented Information (Detail_2

Segmented Information (Details) - Schedule of segment report information - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Property and equipment	$ 1,214,407	$ 1,299,793
Intangible Assets	10,849,631	12,185,670
Right of use assets	1,024,230	1,622,117
Total non-current assets	13,088,268	15,107,580
North America [Member]
Segment Reporting Information [Line Items]
Property and equipment	131,861	147,870
Intangible Assets	7,748,988	8,626,457
Right of use assets	39,345	77,434
Total non-current assets	7,920,194	8,851,761
Europe [Member]
Segment Reporting Information [Line Items]
Property and equipment	174,327	244,583
Intangible Assets
Right of use assets	761,394	1,296,320
Total non-current assets	935,721	1,540,903
Asia [Member]
Segment Reporting Information [Line Items]
Property and equipment	908,219	907,340
Intangible Assets	3,100,643	3,559,213
Right of use assets	223,491	248,363
Total non-current assets	$ 4,232,353	$ 4,714,916

Segmented Information (Detail_3

Segmented Information (Details) - Schedule of revenues by customer region - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 2,653,439	$ 28,496,361
Revenues by revenue type	2,653,439	28,496,361
South America [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	97,500
Europe [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	2,441,272	28,359,502
Asia [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	114,667	136,859
Marine [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by revenue type	2,441,272	28,359,502
Solar [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by revenue type	$ 212,167	$ 136,859

Commitment (Details)

Commitment (Details)	Dec. 02, 2020	Jun. 30, 2021
Commitment (Details) [Line Items]
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.
Hold interest percentage	70.00%
Venture fund percentage		70.00%
Amkest Group [Member]
Commitment (Details) [Line Items]
Venture fund percentage		30.00%

Commitment (Details) - Schedule

Commitment (Details) - Schedule of lease assets are categorized as right of use assets	3 Months Ended
	Jun. 30, 2021
London, United Kingdom [Member]
Commitment (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]
Commitment (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]
Commitment (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.

Commitment (Details) - Schedu_2

Commitment (Details) - Schedule of lease cost for the three months are summarized - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Schedule of lease cost for the three months are summarized [Abstract]
Operating lease expense	$ 123,155	$ 130,129

Commitment (Details) - Schedu_3

Commitment (Details) - Schedule of minimum annual lease payments	Jun. 30, 2021USD ($)
Schedule of minimum annual lease payments [Abstract]
2021 (remainder of year)	$ 272,074
2022	530,274
2023	393,158
2024	65,050
2025	16,261
Total future minimum lease payments	1,276,817
Imputed interest	(79,811)
Operating lease obligations	$ 1,197,006

Income Taxes (Details)

Income Taxes (Details) $ in Millions	3 Months Ended
	Jun. 30, 2021USD ($)
Income Tax Disclosure [Abstract]
Tax benefit	50.00%
Description of net operating losses	The Company estimates that is has accumulated estimated net operating losses of approximately $15.5 million which were incurred mainly in the U.S, and which don’t begin to expire until 2033.
Net operating losses	$ 1.2

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of components of income before income taxes - USD ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	$ (2,787,926)	$ 1,488,681
United States [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	(2,143,566)	1,613,603
Foreign [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	$ (644,360)	$ (124,922)

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 ($)	3 Months Ended
	Jun. 30, 2021	Jun. 30, 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	$ (2,787,926)	$ 1,488,681
Statutory tax rate	21.00%	21.00%
Expected income tax expense (recovery)	$ (585,464)	$ 312,623
Permanent differences and other	47,703	(44,675)
Foreign tax rate difference	(23,282)	(36,016)
Change in valuation allowance	561,043	(231,932)
Income tax provision
Current
Deferred