Pacific Green (PGTK) 10-K 10 Aug 22 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2022	Aug. 10, 2022	Sep. 30, 2021
Document Information Line Items
Entity Registrant Name	PACIFIC GREEN TECHNOLOGIES INC.
Trading Symbol	PGTK
Document Type	10-K
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		47,026,886
Entity Public Float			$ 52,405,587
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, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual 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	NONE
Entity Interactive Data Current	Yes
Auditor Firm ID	85
Auditor Name	GRANT THORNTON UK LLP
Auditor Location	London, United Kingdom

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Mar. 31, 2021
ASSETS
Cash and cash equivalent	$ 6,286,468	$ 23,436,417
Short-term investments and amounts in escrow (Note 4)	1,932,323	1,126,728
Accounts receivable, net of allowance for doubtful account of $828,461 in 2022 and $1,558,379 in 2021	4,884,101	10,755,476
Other receivable, net of allowance for doubtful account of $1,512 in 2022 and $1,378 in 2021	10,599,746	240,744
Accrued revenue	531,947	1,574,584
Prepaid expenses and parts inventory	582,063	932,948
Prepaid manufacturing costs (Note 12)	38,010	1,065,465
Lease receivable (Note 5)		406,366
Total Current Assets	24,854,658	39,538,728
Long term receivable		2,735,415
Project under development (Note 10)	3,855,792	2,001,116
Property and equipment (Note 6)	1,166,241	1,229,828
Intangible assets (Note 7)	7,099,748	11,180,524
Goodwill (Note 8 and 9)		4,293,789
Right of use asset	739,091	1,118,949
Security deposits and other advances	949,644	635,870
Total Assets	38,665,174	62,734,219
Current Liabilities
Accounts payable and accrued liabilities (Note 13)	9,594,787	25,456,836
Warranty provision (Note 14)	865,451	2,425,107
Contract liabilities (Note 12)	8,143,109	11,580,894
Current portion of lease obligations (Note 19(a))	472,068	490,947
Due to related parties (Note 15)	4,250	174,837
Total Current Liabilities	19,079,665	40,128,621
Long-term accounts payable and accrued liabilities (Note 13)		3,294,342
Non – current portion of lease obligation (Note 19(a))	341,972	822,289
Total Liabilities	19,421,637	44,245,252
Stockholders’ Equity
Preferred stock, 10,000,000 shares authorized, $0.001 par value nil and nil shares issued and outstanding, 2022 and 2021 respectively
Common stock, 500,000,000 shares authorized, $0.001 par value 47,026,886 and 46,990,565 shares issued and outstanding, 2022 and 2021 respectively (Note 16)	47,027	46,991
Additional paid-in capital	92,429,203	92,327,092
Accumulated other comprehensive income	2,035,666	892,732
Deficit	(85,530,306)	(74,777,848)
Total stockholders’ equity before treasury stock	8,981,590	18,488,967
Treasury stock, at cost, 56,162 shares in 2022 and nil shares in 2021 (Note 16)	(99,754)
Total Stockholders’ Equity	8,881,836	18,488,967
Noncontrolling interest (Note 11)	10,361,701
Total Equity	19,243,537	18,488,967
Total Liabilities and Stockholders’ Equity	$ 38,665,174	$ 62,734,219

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Statement of Financial Position [Abstract]
Net of allowance for doubtful account (in Dollars)	$ 828,461	$ 1,558,379
Other receivable for doubtful account (in Dollars)	$ 1,512	$ 1,378
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	47,026,886	46,990,565
Common stock, shares outstanding	47,026,886	46,990,565
Treasury stock, shares	56,162

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($)		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Sales (Note 12)
Total Revenues		$ 15,439,199	$ 52,618,478
Cost of goods sold (Note 12)
Total Cost of goods sold		4,556,840	41,996,356
Gross profit		10,882,359	10,622,122
Expenses
Advertising and promotion		599,520	902,014
Amortization of intangible assets (Note 7)		697,126	674,455
Bad debts expense		(36,526)	705,454
Depreciation (Note 6)		210,292	184,975
Foreign exchange loss		1,005,418	235,758
Impairment of goodwill (Note 8 and 9)		4,419,315
Impairment of intangible assets (Note 7)		2,641,639	37,700
Management and technical consulting		3,366,903	2,815,871
Operating lease expense (Note 19)		485,087	489,796
Office and miscellaneous		1,770,341	1,576,044
Professional fees		1,803,435	1,970,945
Research and development			62,943
Salaries and wage expenses		4,993,145	4,823,978
Transfer agent and filing fees		232,365	258,777
Travel and accommodation		654,563	383,675
Warranty and related expense (Note 14)		(731,529)	1,228,092
Total expenses		22,111,094	16,350,477
(Loss) income before other income (expense)		(11,228,735)	(5,728,355)
Other income (expense)
Financing interest income		456,761	628,330
Gain (loss) on change in fair value of derivative liability			(134,472)
Gain on termination of lease and derecognition of subsidiary			242,193
Gain on reduction in acquisition costs of subsidiary (Note 8)			3,240,250
Interest income (expense) and other		19,516	(58,371)
Total other income		476,277	3,917,930
Net (loss) / income for the year		(10,752,458)	(1,810,425)
Foreign currency translation gain		1,142,934	685,715
Comprehensive (loss) / income for the year		$ (9,609,524)	$ (1,124,710)
Net (loss) / income per share, basic and diluted (in Dollars per share)		$ (0.23)	$ (0.04)
Net (loss) / income per share, diluted (in Dollars per share)		$ (0.23)	$ (0.04)
Weighted average number of shares outstanding, basic (in Shares)	[1]	47,302,746	46,543,758
Weighted average number of shares outstanding, diluted (in Shares)		47,302,746	46,618,758
Product [Member]
Sales (Note 12)
Total Revenues		$ 12,680,103	$ 50,728,436
Cost of goods sold (Note 12)
Total Cost of goods sold		2,505,579	40,815,715
Service [Member]
Sales (Note 12)
Total Revenues		2,759,096	1,890,042
Cost of goods sold (Note 12)
Total Cost of goods sold		$ 2,051,261	$ 1,180,641
[1] The period ended March 31, 2022, includes 312,500 stock options (March 31, 2021 – 337,500) 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	Treasury Stock	Noncontrolling Interest	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
Effect of restatement (Note 2)						2,353,912	2,353,912
Balance March 31, 2020	$ 45,660	90,653,018	207,017			(72,967,423)	17,938,272
Balance March 31, 2020 (in Shares)	45,659,971
Fair value of options granted		207,350					207,350
Shares issued for option exercise (Note 16)	$ 175	1,575					1,750
Shares issued for option exercise (Note 16) (in Shares)	175,000
Shares issued for commissions (Note 16)	$ 96	95,143					95,239
Shares issued for commissions (Note 16) (in Shares)	95,238
Shares issued for employee settlement and investor relations (Note 16)	$ 256	391,568					391,824
Shares issued for employee settlement and investor relations (Note 16) (in Shares)	256,375
Shares issued on debt conversion (Note 16)	$ 279	401,463					401,742
Shares issued on debt conversion (Note 16) (in Shares)	278,981
Shares issued for acquisition (Note 16)	$ 525	576,975					577,500
Shares issued for acquisition (Note 16) (in Shares)	525,000
Foreign exchange translation			685,715				685,715
Net income for the year (restated)						(1,810,425)	(1,810,425)
Balance at Mar. 31, 2021	$ 46,991	92,327,092	892,732			(74,777,848)	18,488,967
Balance (in Shares) at Mar. 31, 2021	46,990,565
Fair value of options granted		77,897					77,897
Shares issued for option exercise (Note 17)	$ 25	225					250
Shares issued for option exercise (Note 17) (in Shares)	25,000
Shares issued for employee services (Note 16)	$ 11	23,989					24,000
Shares issued for employee services (Note 16) (in Shares)	11,321
Common stock repurchases (Note 16)				(99,754)			(99,754)
Noncontrolling interest (Note 11)					10,361,701		10,361,701
Foreign exchange translation			1,142,934				1,142,934
Net income for the year (restated)						(10,752,458)	(10,752,458)
Balance at Mar. 31, 2022	$ 47,027	$ 92,429,203	$ 2,035,666	$ (99,754)	$ 10,361,701	$ (85,530,306)	$ 19,243,537
Balance (in Shares) at Mar. 31, 2022	47,026,886

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Operating Activities
Net (loss) income for the year	$ (10,752,458)	$ (1,810,425)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of intangible assets (Note 7)	1,574,594	1,601,222
Bad debt expense	(36,526)	705,454
Depreciation (Note 6)	210,292	184,975
Fair value of stock options granted	77,897	207,350
Financing interest	(456,761)	(591,538)
Gain on derecognition of subsidiary		(242,193)
Gain on reduction of acquisition costs of subsidiary (Note 8)		(3,240,250)
Impairment of goodwill (Note 8 and 9)	4,419,315
Impairment of intangible assets (Note 7)	2,641,639	37,700
Loss on unrealized foreign exchange	(105,112)	134,434
Lease finance charge		36,733
Loss (gain) on change in fair value of derivative liability		134,472
Operating lease expense (Note 19)	485,087	489,796
Shares issued for services (Note 16)	24,000	487,012
Changes in operating assets and liabilities:
Short-term investments and amounts held in trust	(805,595)	507,151
Accounts receivable and other receivables	9,509,143	(2,573,486)
Accrued Revenue	1,042,637	28,354,719
Prepaid expenses and parts inventory	37,110	(134,881)
Lease payments	(524,197)	(536,114)
Prepaid manufacturing costs	1,027,455	8,832,429
Accounts payable and accrued liabilities	(19,156,391)	(20,575,906)
Warranty provision	(1,559,656)	1,335,751
Contract liabilities	(3,437,785)	(10,074,382)
Due to related parties	(170,587)	132,696
Net Cash (Used in) Provided by Operating Activities	(15,955,899)	3,402,719
Investing Activities:
Acquisition of businesses, net of cash acquired		114,013
Asset acquisition		(681,957)
Additions of property and equipment	(110,496)	(76,005)
Projects under development	(1,854,676)
Short-term investments		(915,779)
Net Cash Used in Investing Activities	(1,965,172)	(1,559,728)
Financing Activities
Proceeds from exercise of stock options (Note 16)	250	1,750
Treasury stock (Note 16)	(99,754)
Noncontrolling Interest (Note 11)
Net Cash (Used in) Provided by Financing Activities	(99,504)	1,750
Effect of Foreign Exchange Rate Changes on Cash	870,626	204,742
Change in Cash and Cash Equivalents	(17,149,949)	2,049,483
Cash and Cash Equivalents, Beginning of Year	23,436,417	21,386,934
Cash and Cash Equivalents, End of Year	6,286,468	23,436,417
Non-Cash Investing and Financing Activities, excluded in above:
Common stock issuable in acquisition		525,000
Consideration accrued for acquisition, net of imputed discount		1,516,985
Right of use assets and lease obligations recognized
Supplemental Disclosures:
Interest paid
Income taxes paid		$ 9,632

Nature of Operations and Basis

Nature of Operations and Basis of presentation	12 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of presentation	1. Nature of Operations and Basis of presentation 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. 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.

Restatement of financial statem

Restatement of financial statements	12 Months Ended
	Mar. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Restatement of financial statements	2. Restatement of financial statements Revenue recognition and cost of goods sold In June 2022, while preparing the financial statements for the year-ending March 31, 2022, the Company identified an error with respect to the application of the revenue recognition accounting policy. In previous accounting periods, the Company identified three distinct performance obligations for the sale of marine scrubbers: certified design and engineering work, acceptance of delivered equipment to customers, and acceptance of commissioned equipment. These three components were determined to be separately identifiable within the contracts. However, based on further analysis of our marine scrubber sale contracts and a review of the five-step revenue recognition model, the Company has now concluded that the three components do not meet the definition of being “distinct” according to ASC 606-10-25-14. Customers purchase the entire marine scrubber system and do not benefit from the separate components on their own. Therefore, a single performance obligation is appropriate. According to ASC 606-10-25-27, if the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date, revenue should be recognized over time. The Company’s scrubber system is customized to each vessel at the detailed design level, so the performance under the contract does not create an asset with an alternative use. According to the Company’s contracts signed with customers under English law, the customers are contractually and legally obliged to pay for performance completed to date that covers cost plus a reasonable profit margin. Therefore, the Company concluded that revenue from the sale of marine scrubbers should be recognized over time versus at points in time for the original three performance obligations. The Company recognizes revenue based on the input method and it is the change in the cost of goods sold (using a percentage of costs to complete) that has driven the change in revenues. As part of our analysis of our revenue recognition and cost of goods sold for previous periods, we also identified $2,233,792 of prepaid manufacturing costs that had remained on our balance sheet after contract modifications in February 2021. These amounts have been written off and included in cost of goods sold for the year ended March 31, 2021. The impact of the change to revenue recognition resulted in a change to the timing of recognition of revenues and related cost of goods for scrubber sales. The impact on the opening deficit at March 31, 2020 was a reduction of $2,353,912. For the year ended, March 31, 2021, revenues decreased by $8,795,042 and the related cost of goods sold decreased by $5,803,538 for a net reduction of $2,991,504 to net income. Reclassification of cost of goods sold The Company has reassessed its presentation of cost of goods sold. The Company has reassessed its presentation of cost of goods sold and has identified the following costs that should be presented as part of costs of goods sold as they relate to either obtaining or fulfilling revenue contracts with customers: - amortization expenses associated with patents and technical information; - marine sales commission costs previously included in Management and technical consulting fees related to initiating its revenue contracts; - certain salaries previously included in Salaries and wages and technical consulting fees previously included in Management and technical consulting fees that it has determined are appropriate to present within cost of goods sold as they are considered to relate to personnel assisting in the fulfillment of the Company’s obligations under its revenue contracts. Effects of adjustments on the restated financial statements The correction of these errors and the restatement adjustments for these changes to the Company’s previously issued audited annual consolidated financial statements are shown in the table below, and the previously issued unaudited quarterly consolidated financial statements are shown in Note 22 to the financial statements. The impact of the change to revenue recognition resulted in earlier recognition of revenues and related cost of goods sold for scrubber sales. The impact on the opening deficit at March 31, 2020 was a reduction of $ 2,353,912. For the year-ended March 31, 2021, revenues decreased by $8,795,042 and the related cost of goods sold decreased by $5,803,538 for a net reduction of $2,991,504 to net income. CONSOLIDATED BALANCE SHEET(S) As Previously Reported Adjustments As Restated AS AT MARCH 31, 2021 Accrued revenue* – 1,574,584 1,574,584 Prepaid manufacturing costs** 4,329,607 (3,264,142 ) 1,065,465 Total Current Assets 41,228,286 (1,689,558 ) 39,538,728 Total Assets 64,423,777 (1,689,558 ) 62,734,219 Accounts payable and accrued liability 24,486,138 970,698 25,456,836 Contract liabilities 13,603,559 (2,022,665 ) 11,580,894 Total Current Liabilities 41,180,588 (1,051,967 ) 40,128,621 Total Liabilities 45,297,219 (1,051,967 ) 44,245,252 Deficit (74,140,257 ) (637,591 ) (74,777,848 ) Total Stockholders’ Equity 19,126,558 (637,591 ) 18,488,967 Total Liabilities and Stockholders’ Equity 64,423,777 (1,689,558 ) 62,734,219 AS AT MARCH 31, 2020 Deficit (75,321,335 ) 2,353,912 (72,967,423 ) CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME  YEAR ENDED MARCH 31, 2021       Sales 61,413,520 (8,795,042 ) 52,618,478 Cost of sales 39,828,410 2,167,946 41,996,356 Gross profit 21,585,110  (10,962,988 ) 10,622,122 Expenses     Amortization of intangible assets 1,601,222 (926,767 ) 674,455 Management and technical consulting 8,319,910 (5,504,039 ) 2,815,871 Salaries and wages 6,364,656 (1,540,678 ) 4,823,978 Net income (loss) for the period 1,181,078 (2,991,503 ) (1,810,425 ) Net income (loss) per share, basic and diluted 0.03 (0.04 ) CONSOLIDATED STATEMENTS OF CASH FLOWS YEAR ENDED MARCH 31, 2021 Net income (loss) for the period 1,181,078 (2,991,503 ) (1,810,425 ) Bad debt expense – 705,454 705,454 Finance interest – (591,538 ) (591,538 ) Changes in operating assets and liabilities: Accounts receivable and other receivable 4,868,895 (7,442,381 ) (2,573,486 ) Accrued revenue* – 28,354,719 28,354,719 Contract asset 20,274,732 (20,274,732 ) – Prepaid manufacturing costs** – 8,832,429 8,832,429 Accounts payable and accrued liability (14,108,132 ) (6,467,774 ) (20,575,906 ) Contract liabilities (9,949,708 ) (124,674 ) (10,074,382 ) Net cash flows provided by operations 3,402,719 – 3,402,719  * Previously included within “Accounts receivable and other receivable”. ** This balance was previously reported as “Contract assets” which was defined in the financial statements as being payments to our manufacturing partners which are recorded as contract assets until the equipment is manufactured to specifications and accepted by the customer.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	3. 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 Technologies (Middle East) Holdings Ltd. (“PGTME”) Wholly-owned subsidiary Pacific Green Technologies Arabia LLC (“PGTAL”) 70% owned subsidiary of PGTME 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 Corporate Development Inc. (“PGCD”) (formerly Pacific Green Hydrogen Technologies Inc.) 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 Engineering Services Limited (Formally Pacific Green Technologies China Ltd. (“PGTESL”) 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 Pacific Green Battery Energy Parks 1 Ltd. (“PGBEP”) 50% owned subsidiary of PGESU Richborough Energy Park Ltd. (“Richborough”) Wholly-owned subsidiary of PGBEP 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 United States 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, prepaid manufacturing costs, and contract 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 include 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 and technical information 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. The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. As of March 31, 2022, and 2021, the Company held $1,932,323 and $1,126,728, respectively in short term investment and amount in escrow. Accounts held in each U.S. institution are insured by the Federal Deposit Insurance Company (“FDIC”) up to $250,000. At March 31, 2022 and March 31, 2021 the Company had $3,696,760 and $ nil We assess the collectability of accounts receivable and long-term receivable on an ongoing basis and establish an allowance for doubtful accounts when collection is no longer reasonably assured. In establishing the allowance, we consider factors such as known troubled accounts, historical experience, age, financial information that is publicly accessible and other currently available evidence. A significant portion of our accounts receivable is concentrated with a few major customers, For the year ended March 31, 2022, 90% (2021 – 98%) of the Company’s accounts receivable was from one customer. (g) Revenue Recognition The Company derives revenue from the sale of products and delivery of services. Product revenue is generated from sale of marine scrubbers. Service revenue includes specific services provided to marine scrubber systems as well as design and engineering services for Concentrated Solar Power (“CSP”). Irrespective of the types of revenue 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’s marine scrubber sales contracts contain a single performance obligation satisfied over time, based on percent completion of the contract. The Company determines re venue 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 fro Revenue recognition requires significant judgements from management in regard to the determination of accounting treatment for contracts with customers. Management is required to assess contracts with customers to the identify whether performance obligations in the contract are distinct and to determine whether contract terms provide the Company with a basis to recognize revenue over time. As discussed in Note 2, the Company restated the March 31, 2021 financial statements to correctly account for its contracts with customers. In previous accounting periods, the Company identified three distinct performance obligations for the sale of marine scrubbers: certified design and engineering work, acceptance of delivered equipment to customers, and acceptance of commissioned equipment. These three components were determined to be separately identifiable from the contracts. However, based on further analysis of our marine scrubber sale contracts and a review of the five-step revenue recognition model, the Company has now concluded that the three components do not meet the definition of being “distinct” according to ASC 606-10-25-14. Customers purchase the entire marine scrubber system and do not benefit from the separate components on their own. Therefore, as further described in Note 2, a single performance obligation is appropriate. Contracts for the sale of products (marine scrubbers) include a single performance obligation for revenue recognition as the separate components identified in the revenue contracts are not considered distinct as the customer does not benefit from the separate components on their own. The single performance obligation is recognized over time, based on percentage completion of the contract, due to the unique nature of the assets and the Company’s ability to obtain payment for performance to date. The Company recognizes revenue based on the input method and records balances as Accrued revenue to the extent that revenue has been recognized but the Company has not yet billed the customer. In the case of settlement agreements with customers where no continued performance obligation is required, the Company recognizes revenue based on consideration settled according to the agreement. A contract signed with one customer has a significant financing component. 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 installments 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. Contracts for specific services provided to marine scrubber systems represent maintenance services. Contracts for CSP include design and engineering services provided to clients. Performance obligations vary depending on the service contracts. All contracts are analyzed, and revenue recorded in accordance with the five-step revenue recognition model. (h) Cost of Goods Sold The cost of providing services to our customers is included in the cost of goods sold on the statement of operations and comprehensive income. Our cost of goods sold includes direct costs associated with creating products and services. In addition, we have included within cost of goods sold other related costs associated with obtaining or fulfilling our obligations in our revenue contracts, including sales commission, salaries and wages, technical consulting costs, and amortization. We have adopted the practical expedient whereby costs associated with obtaining a revenue contract can be expensed as incurred so long as the amortization period of the asset that the entity otherwise would have recognized is one year or less. (i) Contract Liabilities, Prepaid Manufacturing Costs, and Accrued Revenue Contractual arrangements with customers for the sale of a scrubber unit generally provide for deposits and installments 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, which are not yet recorded as costs of goods sold under the Company’s revenue recognition policy are presented as prepaid manufacturing costs. The Company presents the contract liabilities and prepaid manufacturing costs on its balance sheet when one of the parties to the revenue contract and supply contract, respectively, has performed before the other. Accrued revenue is revenue that has been earned by providing a good or service, but for which the Company has not yet billed the customer. (j) Warranty Provision The Company reserves a 2% warranty provision on the completion of a contract following the commissioning of marine scrubbers. 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. (k) 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 other expenses for the period of $50,553 (2021 - $ nil (l) Noncontrolling Interest The Company owns a 50% controlling interest in its subsidiary Pacific Green Battery Energy Parks 1 Ltd. Green Power Reserves Limited owns the remaining 50% nonredeemable noncontrolling interests. Noncontrolling interests are recorded as a separate component of equity. Net income attributable to noncontrolling interests is a component of consolidated net income. (m) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currencies of PGCD, PGEP, PGEST, PGETA, PGMG, PGMT US, PGTA, PGTESL, PGTME, PGST, PGTAL, PGT Can, PGTIL, PGTU, and PGWT are United States dollar. The functional currency of ENGIN and GNPE is Chinese Yuan. PGESU, PGBEP, Innoergy, and Richborough use the United Kingdom Pound as their functional currency. The functional currency of PGTAPL is Australian dollar. 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, PGBEP, PGTAPL, 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. (n) Research and Development Research and development costs are charged as operating expenses as incurred. (o) 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. The Company accounts for forfeitures in share-based compensation expense as they occur. 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. (p) 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, 2022, the Company had 225,000 (2021 – 2,890,000) anti-dilutive shares outstanding. (q) 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, 2022 and 2021, other comprehensive income (loss) includes cumulative translation adjustments for changes in foreign currency exchange rates during the period. (r) 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. (s) Goodwill The purchase price of an acquired company is allocated between intangible assets and the net tangible assets of the acquired business, with the residual purchase price recorded as goodwill. Goodwill is not amortized but is evaluated annually for impairment at the reporting unit level or when indicators of a potential impairment are present. When goodwill is reviewed for impairment, the Company may elect to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Alternatively, the Company may bypass this step and use a fair value approach to identify potential goodwill impairment and, when necessary, measure the amount of impairment. The Company uses a discounted cash flow model to determine the fair value of reporting units, unless there is a readily determinable fair market value. (t) 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, 2022
Short-Term Investments and Amounts in Escrow [Abstract]
Short-term Investments and amounts in escrow	4. Short-term Investments and amounts in escrow At March 31, 2022, the Company has a $60,837 (CAD $76,013) (March 31, 2021 – $60,408 (CAD $75,938)) 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, 2022. At March 31, 2022, the Company has $ nil At March 31, 2022, the Company’s solicitor is holding $1,871,486 (March 31, 2021 – $150,541) relating to proceeds under customer contracts to be released upon satisfying performance obligations.

Lease Receivable

Lease Receivable	12 Months Ended
	Mar. 31, 2022
Disclosure Of Lease Receivables [Abstract]
Lease Receivable	5. 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, 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 for the year ended March 31, 2021. 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

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2022
Property and Equipment [Abstract]
Property and Equipment	6. Property and Equipment Cost Accumulated amortization March 31, March 31, Building 1,030,156 (172,234 ) 857,922 904,897 Furniture and equipment 362,373 (159,609 ) 202,764 186,186 Computer equipment 17,273 (12,905 ) 4,368 10,040 Leasehold improvements 109,849 (90,448 ) 19,401 45,944 Test scrubber system 138,599 (56,813 ) 81,786 82,761 Total 1,658,250 (492,009 ) 1,166,241 1,229,828 The company recorded $210,292 in depreciation expense on property and equipment for the year ended March 31, 2022 (2021 – $184,975).

Intangible Assets

Intangible Assets	12 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	7. Intangible Assets Cost Accumulated amortization Cumulative impairment March 31, March 31, Patents and technical information 35,852,556 (8,304,414 ) (20,457,255 ) 7,090,887 7,968,355 Backlogs 98,599 (60,899 ) (37,700 ) – – Customer relationships 247,345 (90,495 ) (156,850 ) – 190,052 Plant designs 3,918,414 (1,433,625 ) (2,484,789 ) – 3,010,769 Software licensing 12,830 (3,969 ) – 8,861 11,348 Total 40,129,744 (9,893,402 ) (23,136,594 ) 7,099,748 11,180,524 The Company recorded $1,574,594 of amortization expense on intangible assets for the year ended March 31, 2022 (2021 – $1,601,222). Due to the Covid-19 situation in China being both prolonged and severe, the Company’s Chinese subsidiary (“Engin”) was unable to pursue business development and selling opportunities throughout fiscal years 2021 and 2022 as it had originally envisaged. Despite downsizing its engineering team, Engin was unable to avoid making losses. The losses provided an impairment trigger event, and Engin’s intangible assets were assessed using an undiscounted cash forecast based on management’s realistic projections of Engin’s revised sales opportunities. The Company concluded that the fair value of the undiscounted net cash receipts was less than the carrying value, and so also recorded an impairment of $2,641,639 on customer relationships and plant designs for the year ended March 31, 2022 (2021 – $37,700 impairment charge on backlogs). The Company recorded this impairment in expenses, rather than cost of goods sold, as there were no associated sales to the customers comprising the customer relationships nor of the specific plant designs owned by Engin. (Engin’s goodwill was also impaired – see Note 8.) The Company has allocated $877,468 (2021 - $926,767) of amortization of patents and technical information to cost of goods sold. The amount remaining in amortization expense is $697,126 (2021 - 674,455). Future amortization of intangible assets is as follows: Fiscal year $ 2023 880,132 2024 880,132 2025 880,132 2026 878,272 2027 877,452 Thereafter 2,703,628 Total 7,099,748

Acquisition of Shanghai Engin D

Acquisition of Shanghai Engin Digital Technology Co. Ltd	12 Months Ended
	Mar. 31, 2022
Acquisition Of Shanghai Engin Technology Co. Ltd. [Abstract]
Acquisition of Shanghai Engin Digital Technology Co. Ltd	8. 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. 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 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). 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 $911,330, and intangible assets of $3,897,747. 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 $3,524,161. The goodwill paid as part of the acquisition is expected to be tax deductible. Due to the Covid-19 situation in China being both prolonged and severe, Engin was unable to pursue business development and selling opportunities throughout fiscal years 2021 and 2022 as it had originally envisaged. Despite downsizing its engineering team, Engin was unable to avoid making losses. The losses provided an impairment trigger event, and Engin’s goodwill was assessed using a discounted cash forecast based on management’s realistic projections of Engin’s revised sales opportunities. For the year ended March 31, 2022, the Company recorded a $3,870,224 impairment charge on the full amount of Engin goodwill as management’s estimated fair value of the reporting unit was less than its carrying value determined during impairment testing. Engin’s goodwill was translated at exchange rate as of March 31, 2022. (Engin’s intangible assets were also impaired – see Note 7.)

Acquisition of Innoergy Limited

Acquisition of Innoergy Limited	12 Months Ended
	Mar. 31, 2022
Acquisition of Innoergy Limited [Abstract]
Acquisition of Innoergy Limited	9. 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. Innoergy was originally acquired to provide a strategic access to the UK battery energy storage system (“BESS”) market, with the aim of purchasing batteries from China and selling to BESS developers in the UK, and possibly the European mainland. Due to many factors, including developers’ lack of funding and delays in planning permission, Innoergy failed to gain traction in that particular market and the Innoergy managers and the sales team left the business. For the year ended March 31, 2022, the Company took the decision to cease further sales and development activity in Innoergy and recorded an impairment charge on the full amount of Innoergy goodwill of $549,091 as management’s estimated fair value of the reporting unit was less than its carrying value determined during impairment testing. The Company also de-recognized the liability for the fair value of the conditional payment of $23,920, as the conditions for which are no longer achievable. Despite management recognizing the specific impairments in Innoergy, as noted above, the Company continues to make significant progress in the BESS market, in the role of developer, through its Pacific Green Energy Storage (UK) Limited, Pacific Green Battery Energy Parks 1 Limited and Richborough Energy Park Limited subsidiaries.

Acquisition of Richborough Ener

Acquisition of Richborough Energy Park Ltd.	12 Months Ended
	Mar. 31, 2022
Acquisition Of Richborough Energy Park Ltd [Abstract]
Acquisition of Richborough Energy Park Ltd.	10. 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 second and third payments are planned to be made during the years ended March 31, 2023 and 2024, respectively. 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. The consideration was allocated on a relative fair value basis to the assets acquired and liabilities assumed. For the year ended March 31, 2022, additions of $1,854,676 to project under development were recorded.

Noncontrolling Interest

Noncontrolling Interest	12 Months Ended
	Mar. 31, 2022
Noncontrolling Interest [Abstract]
Noncontrolling Interest	11. Noncontrolling Interest On March 30, 2022, the Company entered into an agreement with Green Power Reserves Limited (“GPR”), wherein GPR agreed to make an equity investment of $16.0 million (£13.0 million) for a fifty percent shareholding in Pacific Green Battery Energy Parks 1 Limited (“PGBEP”). The Company retains control over PGBEP by virtue of holding 65% of the voting rights and appointing two of the three directors. The Company received $7.0 million (£5.35 million) on April 1, 2022, $1.9 million (£1.43 million) during May 2022 and a further $0.5 million (£0.41 million) in June 2022. It will receive the remaining $7.6 million (£5.81 million) demand in July and August 2022 as project cash requirements demand. Details of the carrying amount of the noncontrolling interests are as follows: $ Non-redeemable noncontrolling interest, March 30, 2022 10,361,701 Net income attributable to noncontrolling interest, March 31,2022 nil Non-redeemable noncontrolling interest, March 31, 2022 10,361,701

Sales, Prepaid Manufacturing Co

Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities	12 Months Ended
	Mar. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities	12. Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities The Company derives revenue from the sale of products and delivery of services. Revenue disaggregated by type for the year ended March 31, 2022 and March 31, 2021 is as follows: 2022 2021 Products 12,680,103 50,728,436 Services 2,759,096 1,890,042 Total 15,439,199 52,618,478 Revenue from services include specific services provided to marine scrubber systems as well as design and engineering services for CSP. Contracts for specific services provided to marine scrubber systems represent maintenance services. Contracts for CSP include design and engineering services provided to clients. Revenue for service contracts is recognized as the services are provided. Service revenue by type for the year ended March 31, 2022 and 2021 is as follows: 2022 2021 Specific services provided to marine scrubber systems 1,478,127 1,421,777 Design and engineering services for CSP 1,280,969 468,265 Total 2,759,096 1,890,042 The Company has analyzed its sales contracts under ASC 606 and has identified that the percentage of completion of the contract often is not directly correlated with contractual payment terms with customers. As a result of the timing differences between customer payments and percentage of completion of the contract, contractual assets and contractual liabilities have been recognized. Changes in the Company’s accrued revenue, prepaid manufacturing costs, and contract liabilities for the year are noted as below: Accrued Revenue $ Prepaid Manufacturing Costs $ Sales (Cost of Goods Sold) Contract Liabilities $ Balance, March 31, 2020 * 29,929,300 9,897,894 (21,655,276 ) Customer receipts and receivables* – – – (40,654,054 ) Scrubber sales recognized in revenue* 50,728,436 50,728,436 Payments and accruals under contracts* (28,354,716 ) 31,983,286 – – Cost of goods sold recognized in earnings * – (40,815,715 ) (40,815,715 ) – Balance, March 31, 2021* 1,574,584 1,065,465 (11,580,894 ) Customer receipts and receivables – – – (9,242,318 ) Scrubber sales recognized in revenue – 12,680,103 12,680,103 Payments and accruals under contracts (1,042,637 ) 1,478,124 – – Cost of goods sold recognized in earnings – (2,505,579 ) (2,505,579 ) – Balance, March 31, 2022 531,947 38,010 (8,143,109 ) * As restated – note 2. Cost of goods sold for the year ended March 31, 2022 and 2021 is comprised as follows: 2022 2021 (As restated – note 2) Scrubber costs recognized 485,019 32,844,231 Salaries and wages 478,217 1,772,761 Amortization of intangibles 877,468 926,767 Commission type costs 664,875 5,271,956 Design and engineering services for CSP 815,911 333,939 Specific services provided to marine scrubber systems 1,235,350 846,702 Total 4,556,840 41,996,356 As of March 31, 2022, Contract liabilities included $8,098,009 (March 31, 2021 - $11,450,485) aggregate cash receipts from one customer relating to nineteen vessels. At March 31, 2021 all nineteen had been postponed under the terms of a Postponement Agreement dated February 2, 2021, with an option to either proceed or cancel. Under a subsequent Option Agreement dated August 9, 2021, six of these vessels were contracted by the customer to proceed. $59,335 of the total contract liability at March 31, 2022 relates to these six vessels and will be released in full to revenue during the year ended March 31, 2023, as the revenue is recognized on each vessel. The remaining contract liability balance was mainly related to the other thirteen postponed vessels in the Postponement Agreement, which is due to expire on February 9, 2023. Should the thirteen vessels that are currently postponed remain as such at the expiry date, since there is no obligation to return the funds to the client, the contract liability would be recognized as revenue in full at that point in time.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	13. Accounts payable and accrued liabilities March 31, March 31, $ Accounts payable 757,102 3,961,965 Accrued liabilities 8,567,795 21,261,088 Loan payable 55,003 68,975 Payroll liabilities 214,887 164,808 Total short-term accounts payable and accrued liabilities 9,594,787 25,456,836 Long term accrued liabilities – 3,294,342 Balance, end of year 9,594,787 28,751,178

Warranty Provision

Warranty Provision	12 Months Ended
	Mar. 31, 2022
Warranty Costs [Abstract]
Warranty provision	14. Warranty provision During the year ended March 31, 2022, the Company recorded a non-cash warranty recovery of $731,529 (March 31, 2021 – expense of $1,228,092) 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, 2022, the Company used 2% to calculate warranty provision (2021 – 2%) based on management’s best estimate. March 31, March 31, Balance, beginning of year 2,425,107 1,089,356 Warranty expense (731,529 ) 1,228,092 Expenses (recoveries) / costs (828,127 ) 107,659 Balance, end of year 865,451 2,425,107

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	15. Related Party Transactions (a) As at March 31, 2022, the Company owed $4,250 (March 31, 2021 – $174,837) 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, 2022, the Company incurred $260,479 (March 31, 2021 – $1,124,099) in commissions to companies controlled by a director of the Company. These were presented in cost of goods sold. (c) During the year ended March 31, 2022, the Company incurred $679,000 (March 31, 2021 – $623,405) in consulting fees and bonus to companies controlled by a director of the Company. These were presented in expenses. (d) During the year ended March 31, 2022, the Company incurred $164,973 (March 31, 2021 – $231,090) in consulting fees to directors or companies controlled by directors of the Company. These were presented in expenses.

Common Stock

Common Stock	12 Months Ended
	Mar. 31, 2022
Common Stock [Member]
Common Stock	16. Common Stock Common stock issued and repurchased during the year ended March 31, 2022: (a) On August 25, 2021, 25,000 stock options were exercised by an employee of the Company at the exercise price of $0.01 per share with an aggregate value of $250. The Company issued 25,000 shares of common stock. (b) On August 31, 2021, 11,321 common shares of the Company were issued to an employee in the Company’s as compensation with a fair value of $2.12 per share totaling $24,000. (c) For the year ended March 31, 2022, the Company implemented a share repurchase program and repurchased 56,162 shares with total value of $99,754. 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 of his service. (g) On January 11, 2021, the Company issued 228, 980 (h) On March 30, 2021, the Company issued 106,375 shares of common stock with a fair value of $222,304 for investor relations.

Stock Options

Stock Options	12 Months Ended
	Mar. 31, 2022
Stock Options [Abstract]
Stock Options	17. Stock Options The following table summarizes the continuity of stock options: Number of Weighted Weighted Aggregate Balance, March 31, 2020 3,377,500 1.46 1.49 6,045,000 Granted 100,000 1.01 Exercised (175,000 ) 0.01 Balance, March 31, 2021 3,302,500 1.52 0.72 2,300,425 Granted 125,000 1.14 Exercised (25,000 ) 0.01 Forfeited (2,865,000 ) 1.70 Balance, March 31, 2022 537,500 0.56 1.43 170,125 Balance, March 31, 2022, vested and Exercisable 472,500 0.49 1.20 183,425 Additional information regarding stock options outstanding as at March 31, 2022 is as follows: Issued and Outstanding Number of shares Weighted average Exercise price 312,500 0.75 0.01 25,000 0.29 2.26 25,000 1.79 1.03 50,000 2.00 1.50 25,000 2.80 0.90 20,000 2.96 1.20 40,000 2.96 1.20 40,000 3.34 1.20 537,500 Unless otherwise noted, the Company estimates the fair value of its stock options using the Black-Scholes option pricing model, assuming no expected dividends. 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, 2021. The stock options have an exercise price of $0.01 per share and have been extended to December 31, 2022. The extension of the stock options has not resulted in any material incremental fair value to be recorded. On August 25, 2021, 25,000 stock options were exercised by an employee of the Company at the exercise price of $0.01 per share with an aggregate value of $250. The Company issued 25,000 shares of common stock from the treasury. On January 15, 2022, 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, 2022. The options are exercisable on January 15, 2023 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 15, 2022, the Company granted 100,000 stock options to a director at the exercise price of $1.20. 60,000 options are exercisable on March 15, 2022 for a period of 3 years. 40,000 options are exercisable on August 1, 2022 for a period of 3 years. The following weighted average assumptions were used in the determination of fair value using the Black-Scholes option pricing model: 2022 2021 Risk-free interest rate 1.90 % 1.54 % Expected life (in years) 3.12 3.00 Expected volatility 129 % 134 % The fair value of stock options vested and recognized during the year ended March 31, 2022 was $77,897 (2021 – $207,350), which was recorded as additional paid-in capital and charged to salaries.

Segmented Information

Segmented Information	12 Months Ended
	Mar. 31, 2022
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, 2022 North America Europe Asia Total Property and equipment 105,599 198,352 862,290 1,166,241 Intangible Assets 7,090,887 – 8,861 7,099,748 Right of use assets 10,462 532,976 195,653 739,091 7,206,948 731,328 1,066,804 9,005,080 Year Ended March 31, 2022 North Europe Asia South Other Total Revenues by customer region 3,450 13,919,100 873,755 606,219 36,675 15,439,199 COGS by customer region (2,883 ) (3,541,076 ) (801,242 ) (180,988 ) (30,651 ) (4,556,840 ) Gross Profit by customer region 567 10,378,024 72,513 425,231 6,024 10,882,359 GP% by customer region 16 % 75 % 8 % 70 % 16 % 70 % March 31, 2021 North 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 Europe Asia Total Revenues by customer region 52,147,703 470,775 52,618,478 COGS by customer region (41,660,922 ) (335,434 ) (41,996,356 ) Gross Profit by customer region 10,486,781 135,341 10,622,122 GP% by customer region 20 % 29 % 20 % For the year ended March 31, 2022, 82% (2021 – 84%) of the Company’s revenues were derived from the largest customer. 6% (2021 – 13%) of the Company’s revenues were derived from the second largest customer.

Commitments

Commitments	12 Months Ended
	Mar. 31, 2022
Commitments [Abstract]
Commitments	19. 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 4.65% * 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, 2022: Operating lease expense * $ 485,087 * 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: Fiscal Year $ 2023 501,906 2024 276,296 2025 67,919 2026 11,320 Total future minimum lease payments 857,441 Imputed interest (43,401 ) Operating lease obligations 814,040 (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 holds 70% interest in the joint venture. The Company incorporated Pacific Green Technologies Arabia LLC on November 23, 2021. Neither party had funded the joint venture at March 31, 2022 and there has been no revenue and expense associated with it for the year ending March 31, 2022. Since then, the Company has paid in share capital and loans amounting to $110,000 to fund operational expenses from April 1, 2022. (d) On May 11, 2022 the Company announced it had entered into a Subscription and Shareholders Agreement with a third party investor, who has committed $16 million (£13 million) of equity funds to the 99.98MW Richborough Energy Park BESS project. On June 21, 2022 the Company announced it had reached Financial Close for $34.90 million (£28.25 million) of senior debt for the Richborough project. The senior debt, in conjunction with the equity investment, will provide the Company with the funding to bring the battery park to commercial operations in June 2023. On May 25, 2022 the Company announced it had entered into a contract with Shanghai Electric Gotion New Energy Technology Co., Ltd for the supply of the battery energy storage system. On May 31, 2022 the Company announced it had entered into a contract with Instalcom Limited to act as the principal contractor during the construction phase, and subsequently as operations and maintenance contractor during the commercial operations phase. On June 8, 2022 the Company announced it had entered an energy optimization agreement with Shell Energy Europe Limited to operate the facility during commercial operations phase.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	20. 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: 2022 2021 United States (11,158,236 ) 532,343 Foreign 405,778 (2,342,768 ) Net income (loss) before taxes (10,752,458 ) (1,810,425) 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. 2022 2021 Net income (loss) before taxes (10,752,458 ) (1,810,425 ) Statutory tax rate 21 % 21 % Expected income tax expense (recovery) (2,258,016 ) (380,189 ) Permanent differences and other 545,959 2,289,528 Foreign tax rate difference 17,390 (28,961 ) Change in valuation allowance 1,694,667 (1,880,378 ) Income tax provision – – Current – – Deferred – – Income tax provision – – As at March 31, 2022, the Company is 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. U.S. federal and state income tax returns filed by us remain subject to examination for income tax years 2013 and subsequent. Canadian federal and provincial income tax returns filed by us remain subject to examination for income tax years 2018 and subsequent. Income tax returns associated with our operations located in the United Kingdom and China are subject to examination for income tax years 2017 and subsequent. 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, 2022 and 2021 are primarily comprised of the following: 2022 2021 Net operating losses carried forward 4,883,996 3,459,282 Tax basis of intangibles and depreciable assets in excess of book value (257,948 ) (230,624 ) Lease receivable without tax basis (143,127 ) (286,254 ) Warranty and accruals timing differences 339,931 185,781 Deferred tax asset 4,822,852 3,128,185 Valuation allowance (4,822,852 ) (3,128,185 ) 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 $23,249,000, which were mainly incurred in the U.S. and United Kingdom and expire as follows: U.S. UK and Other Total $ $ $ 2036 2,033,000 – 2,033,000 2038 897,000 – 897,000 No expiration 15,427,000 4,892,000 20,319,000 Total estimated tax losses 18,357,000 4,892,000 23,249,000 We do not provide deferred taxes related to the United States Generally Accepted Accounting Principles basis in excess of the outside tax basis in the investment in our foreign subsidiaries to the extent such amounts relate to indefinitely reinvested earnings and profits of such foreign subsidiaries. Our indefinite reinvestment determination is based on the future operational and capital requirements of our domestic and foreign operations. We expect our international cash and cash equivalents will continue to be used for our foreign operations and therefore do not anticipate repatriating these funds. We have estimated deferred tax liabilities relating to the outside tax basis of $ nil

Subsequent event

Subsequent event	12 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
Subsequent event	21. Subsequent event (a) On May 25, 2022, the Company announced it had entered into a contract with Shanghai Electric Gotion New Energy Technology Co., Ltd for the supply of the battery energy storage system at the 99.98MW battery energy storage system (“BESS”) Richborough facility in Kent, United Kingdom. (b) On May 31, 2022, the Company announced it had entered into a contract with Instalcom Limited to act as the principal contractor during the construction phase, and subsequently as operations and maintenance contractor during the commercial operations phase of the 99.98MW BESS Richborough facility in Kent, United Kingdom. (c) On June 21, 2022, the Company announced it had reached Financial Close for $34.90 million (£28.25 million) of senior debt for the 99.98MW battery energy storage system (“BESS”) Richborough facility in Kent, United Kingdom.

Effects of Corrections of Error

Effects of Corrections of Errors and Restatement of Quarterly Financial Statements (Unaudited)	12 Months Ended
	Mar. 31, 2022
Prior Period Adjustment [Abstract]
Effects of corrections of errors and restatement of quarterly financial statements (unaudited)	22. Effects of corrections of errors and restatement of quarterly financial statements (unaudited) Further to Note 2, the tables below show the effects of correction of errors in the Company’s previously issued unaudited quarterly financial statements. The adjustments for the periods presented relate to the same matters discussed in Note 2. Specifically, for each period: - Revenue and cost of sales has been adjusted to record revenue on marine scrubber contracts as a single performance obligation recognized over time - Cost of sales has been adjusted to include amortization of certain intangible assets, commission amounts, salaries and wages, and technical consulting costs that had previously been included within other expense captions in the financial statements. The impact on the interim consolidated statement of cash flows has been reclassifications within the operating activities for all periods presented. BALANCE SHEET June 30, 2021 June 30, 2020 As Adjustments As As Reported Balance $ Adjustments $ As $ ASSETS Accrued revenue (1) – – – – 1,826,287 15,142,142 16,968,429 Prepaid manufacturing costs (2) 3,853,677 (2,769,529 ) 1,084,148 18,961,455 – (9,824,493 ) 9,136,962 Total Current Assets 35,533,308 (2,769,529 ) 32,763,779 55,141,251 – 5,317,650 60,458,901 (1) (2) Total Assets 56,927,908 (2,769,529 ) 54,158,379 78,342,418 – 5,317,650 83,660,068 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities 21,690,414 364,495 22,054,909 35,915,513 – 4,616,593 40,532,106 Contract liabilities 13,584,240 (2,022,657 ) 11,561,583 18,853,138 – 1,669,072 20,522,210 Total Current Liabilities 38,056,285 (1,658,162 ) 36,398,123 56,906,612 – 6,285,666 63,192,278 Total Liabilities 40,399,372 (1,658,162 ) 38,741,210 61,264,352 – 6,285,666 67,550,018 Stockholders’ Equity Deficit (76,928,183 ) (1,111,367 ) (78,039,550 ) (73,832,654 ) – (968,016 ) (74,800,670 ) Total Stockholders’ Equity 16,528,536 (1,111,367 ) 15,417,169 17,078,066 – (968,016 ) 16,110,050 Total Liabilities and Stockholders’ Equity 56,927,908 (2,769,529 ) 54,158,379 78,342,418 – 5,317,650 83,660,068 CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Three months ended June 30, 2021 Three months ended June 30, 2020 As Adjustments $ As As Adjustments As Revenue 2,653,439 (1,330,189 ) 1,323,250 28,496,361 (5,285,955 ) 23,210,406 Cost of Goods Sold 1,702,480 (181,471 ) 1,521,009 16,456,899 3,351,725 19,808,624 Gross Profit (Loss) 950,959 (1,148,717 ) (197,758 ) 12,039,462 (8,637,680 ) 3,401,782 Amortization of intangible assets 390,490 (219,367 ) 171,123 389,661 (230,966 ) 158,695 Consulting fees, technical support, and commissions 1,054,353 (308,801 ) 745,552 5,510,011 (4,699,616 ) 810,395 Salaries and wage expenses 1,401,980 (146,773 ) 1,255,207 2,202,387 (385,169 ) 1,817,218 Operating Expenses 3,894,925 (674,942 ) 3,219,983 10,610,955 (5,315,751 ) 5,295,204 Net Income / (Loss) for the period (2,787,926 ) (473,776 ) (3,261,702 ) 1,488,681 (3,321,928 ) (1,833,247 ) Comprehensive Income / (Loss) for the period (2,611,810 ) (473,776 ) (3,085,586 ) 1,432,884 (3,321,928 ) (1,889,044 ) Basic and diluted income (loss) per share (0.06 ) (0.07 ) 0.03 (0.04 ) BALANCE SHEET September 30, 2021 September 30, 2020 As Adjustments As As Previously Balance Adjustments As ASSETS Accrued revenue (1) – – – – 468,006 15,016,012 15,484,017 Prepaid manufacturing costs (2) 3,868,678 (2,828,375 ) 1,040,303 18,409,820 – (11,322,288 ) 7,087,532 Total Current Assets 30,909,147 (2,828,375 ) 28,080,772 47,232,323 – 3,693,724 50,926,047 (1) (2) Total Assets 51,303,726 (2,828,375 ) 48,475,351 69,494,891 – 3,693,724 73,188,615 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities 15,628,689 492,325 16,121,014 28,691,182 – 2,800,967 31,492,149 Contract liabilities 19,038,435 (2,022,658 ) 17,015,777 15,879,562 – 500,363 16,379,925 Total Current Liabilities 37,307,526 (1,530,332 ) 35,777,194 46,724,689 – 3,301,329 50,026,018 Total Liabilities 38,870,300 (1,530,332 ) 37,339,968 50,727,986 – 3,301,329 54,029,315 Stockholders’ Equity Deficit (81,102,693 ) (1,298,043 ) (82,400,736 ) (72,512,645 ) – 392,395 (72,120,250 ) Total Stockholders’ Equity 12,433,426 (1,298,043 ) 11,135,383 18,766,905 – 392,395 19,159,300 Total Liabilities and Stockholders’ Equity 51,303,726 (2,828,375 ) 48,475,351 69,494,891 – 3,693,724 73,188,615 CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Three months ended September 30, 2021 Three months ended September 30, 2020 As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 239,381 (100,845 ) 138,536 8,974,063 1,751,174 10,725,237 Cost of Goods Sold 106,429 577,632 684,061 5,433,145 3,172,780 8,605,925 Gross Profit (Loss) 132,952 (678,476 ) (545,524 ) 3,540,918 (1,421,606 ) 2,119,312 Amortization of intangible assets 391,188 (219,367 ) 171,821 389,675 (230,966 ) 158,709 Consulting fees, technical support, and commissions 991,101 (208,400 ) 782,701 2,834,170 (2,165,881 ) 668,289 Salaries and wage expenses 1,393,514 (64,034 ) 1,329,480 1,119,887 (385,169 ) 734,718 Operating Expenses 4,545,105 (491,801 ) 4,053,304 5,976,320 (2,782,016 ) 3,194,304 Net Income / (Loss) for the period (4,174,510 ) (186,675 ) (4,361,185 ) 1,320,009 1,360,410 2,680,419 Comprehensive Income / (Loss) for the period (4,133,301 ) (186,675 ) (4,319,976 ) 1,459,851 1,360,410 2,820,261 Basic and diluted income (loss) per share (0.09 ) (0.09 ) 0.03 0.06 CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Six months ended September 30, 2021 Six months ended September 30, 2020 As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 2,892,820 (1,431,033 ) 1,461,787 37,470,424 (3,534,781 ) 33,935,643 Cost of Goods Sold 1,808,909 396,160 2,205,069 21,890,044 6,524,505 28,414,549 Gross Profit (Loss) 1,083,911 (1,827,194 ) (743,283 ) 15,580,380 (10,059,286 ) 5,521,094 Amortization of intangible assets 781,678 (438,734 ) 342,944 779,336 (461,932 ) 317,404 Consulting fees, technical support, and commissions 2,045,454 (517,201 ) 1,528,253 8,344,181 (6,865,497 ) 1,478,684 Salaries and wage expenses 2,795,494 (210,808 ) 2,584,686 3,322,274 (770,339 ) 2,551,935 Operating Expenses 8,440,030 (1,166,742 ) 7,273,288 16,587,275 (8,097,768 ) 8,489,507 Net Income / (Loss) for the period (6,962,436 ) (660,451 ) (7,622,887 ) 2,808,690 (1,961,518 ) 847,172 Comprehensive Income / (Loss) for the period (6,745,111 ) (660,451 ) (7,405,562 ) 2,892,735 (1,961,518 ) 931,217 Basic and diluted income (loss) per share (0.15 ) (0.16 ) 0.06 0.02 BALANCE SHEET December 31, 2021 December 31, 2020 As Adjustments As As Balance Adjustments As $ $ $ $ $ $ $ ASSETS Accrued revenue (1) – – – – 3,369,853 12,034,846 15,404,699 Prepaid manufacturing costs (2) 3,339,968 (3,037,138 ) 302,830 17,789,691 – (11,395,507 ) 6,394,184 Total Current Assets 23,050,745 (3,037,138 ) 20,013,607 45,958,263 – 639,339 46,597,602 (1) (2) Total Assets 43,000,344 (3,037,138 ) 39,963,206 66,981,557 – 639,339 67,620,896 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities 12,185,211 334,489 12,519,700 28,699,844 – 570,038 29,269,882 Contract liabilities 18,006,220 (4,604,663 ) 13,401,557 16,442,665 – (718,412 ) 15,724,253 Total Current Liabilities 32,509,427 (4,270,174 ) 28,239,253 47,412,017 – (148,374 ) 47,263,643 Total Liabilities 33,501,848 (4,270,174 ) 29,231,674 50,110,950 – (148,374 ) 49,962,576 Stockholders’ Equity Deficit (84,084,161 ) 1,233,036 (82,851,125 ) (75,693,292 ) – 787,713 (74,905,579 ) Total stockholders’ equity before treasury stock 9,598,250 1,233,036 10,831,286 16,870,607 – 787,713 17,658,320 Total Stockholders’ Equity 9,498,496 1,233,036 10,731,532 16,870,607 – 787,713 17,658,320 Total Liabilities and Stockholders’ Equity 43,000,344 (3,037,138 ) 39,963,206 66,981,557 – 639,339 67,620,896 CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Three months ended December 31, 2021 Three months ended December 31, 2020 As Previously Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 2,642,184 2,610,624 5,252,808 4,658,466 (1,018,121 ) 3,640,345 Cost of Goods Sold 1,328,338 654,921 1,983,259 3,625,204 (145,318 ) 3,479,886 Gross Profit (Loss) 1,313,846 1,955,703 3,269,549 1,033,262 (872,803 ) 160,459 Amortization of intangible assets 396,539 (219,367 ) 177,172 389,703 (230,966 ) 158,737 Consulting fees, technical support, and commissions 1,026,808 (262,429 ) 764,379 1,238,962 (651,985 ) 586,977 Salaries and wage expenses 1,234,243 (93,580 ) 1,140,663 1,187,967 (385,169 ) 802,798 Operating Expenses 4,328,005 (575,376 ) 3,752,629 4,386,278 (1,268,121 ) 3,118,157 Net Income / (Loss) for the period (2,981,468 ) 2,531,078 (450,390 ) (3,180,647 ) 395,318 (2,785,329 ) Comprehensive Income / (Loss) for the period (2,848,965 ) 2,531,078 (317,887 ) (2,573,798 ) 395,318 (2,178,480 ) Basic and diluted loss per share (0.06 ) (0.01 ) (0.07 ) (0.06 ) CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Nine months ended December 31, 2021 Nine months ended December 31, 2020 As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 5,535,004 1,179,590 6,714,594 42,128,890 (4,552,902 ) 37,575,988 Cost of Goods Sold 3,137,247 1,051,081 4,188,328 25,515,248 6,379,187 31,894,435 Gross Profit (Loss) 2,397,757 128,509 2,526,266 16,613,642 (10,932,088 ) 5,681,554 Amortization of intangible assets 1,178,217 (658,101 ) 520,116 1,169,039 (692,898 ) 476,141 Consulting fees, technical support, and commissions 3,072,262 (779,630 ) 2,292,632 9,583,143 (7,517,483 ) 2,065,660 Salaries and wage expenses 4,029,737 (304,388 ) 3,725,349 4,510,241 (1,155,508 ) 3,354,733 Operating Expenses 12,768,035 (1,742,118 ) 11,025,917 20,973,553 (9,365,888 ) 11,607,665 Net Income / (Loss) for the period (9,943,904 ) 1,870,627 (8,073,277 ) (371,957 ) (1,566,200 ) (1,938,157 ) Comprehensive Income / (Loss) for the period (9,594,076 ) 1,870,627 (7,723,449 ) 318,937 (1,566,200 ) (1,247,263 ) Basic and diluted loss per share (0.21 ) (0.17 ) (0.01 ) (0.04 )

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Mar. 31, 2022
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 Technologies (Middle East) Holdings Ltd. (“PGTME”) Wholly-owned subsidiary Pacific Green Technologies Arabia LLC (“PGTAL”) 70% owned subsidiary of PGTME 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 Corporate Development Inc. (“PGCD”) (formerly Pacific Green Hydrogen Technologies Inc.) 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 Engineering Services Limited (Formally Pacific Green Technologies China Ltd. (“PGTESL”) 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 Pacific Green Battery Energy Parks 1 Ltd. (“PGBEP”) 50% owned subsidiary of PGESU Richborough Energy Park Ltd. (“Richborough”) Wholly-owned subsidiary of PGBEP 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 United States 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, prepaid manufacturing costs, and contract 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 include 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 and technical information 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. The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. As of March 31, 2022, and 2021, the Company held $1,932,323 and $1,126,728, respectively in short term investment and amount in escrow. Accounts held in each U.S. institution are insured by the Federal Deposit Insurance Company (“FDIC”) up to $250,000. At March 31, 2022 and March 31, 2021 the Company had $3,696,760 and $ nil We assess the collectability of accounts receivable and long-term receivable on an ongoing basis and establish an allowance for doubtful accounts when collection is no longer reasonably assured. In establishing the allowance, we consider factors such as known troubled accounts, historical experience, age, financial information that is publicly accessible and other currently available evidence. A significant portion of our accounts receivable is concentrated with a few major customers, For the year ended March 31, 2022, 90% (2021 – 98%) of the Company’s accounts receivable was from one customer.
Revenue Recognition	(g) Revenue Recognition The Company derives revenue from the sale of products and delivery of services. Product revenue is generated from sale of marine scrubbers. Service revenue includes specific services provided to marine scrubber systems as well as design and engineering services for Concentrated Solar Power (“CSP”). Irrespective of the types of revenue 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’s marine scrubber sales contracts contain a single performance obligation satisfied over time, based on percent completion of the contract. The Company determines re venue 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 fro Revenue recognition requires significant judgements from management in regard to the determination of accounting treatment for contracts with customers. Management is required to assess contracts with customers to the identify whether performance obligations in the contract are distinct and to determine whether contract terms provide the Company with a basis to recognize revenue over time. As discussed in Note 2, the Company restated the March 31, 2021 financial statements to correctly account for its contracts with customers. In previous accounting periods, the Company identified three distinct performance obligations for the sale of marine scrubbers: certified design and engineering work, acceptance of delivered equipment to customers, and acceptance of commissioned equipment. These three components were determined to be separately identifiable from the contracts. However, based on further analysis of our marine scrubber sale contracts and a review of the five-step revenue recognition model, the Company has now concluded that the three components do not meet the definition of being “distinct” according to ASC 606-10-25-14. Customers purchase the entire marine scrubber system and do not benefit from the separate components on their own. Therefore, as further described in Note 2, a single performance obligation is appropriate. Contracts for the sale of products (marine scrubbers) include a single performance obligation for revenue recognition as the separate components identified in the revenue contracts are not considered distinct as the customer does not benefit from the separate components on their own. The single performance obligation is recognized over time, based on percentage completion of the contract, due to the unique nature of the assets and the Company’s ability to obtain payment for performance to date. The Company recognizes revenue based on the input method and records balances as Accrued revenue to the extent that revenue has been recognized but the Company has not yet billed the customer. In the case of settlement agreements with customers where no continued performance obligation is required, the Company recognizes revenue based on consideration settled according to the agreement. A contract signed with one customer has a significant financing component. 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 installments 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. Contracts for specific services provided to marine scrubber systems represent maintenance services. Contracts for CSP include design and engineering services provided to clients. Performance obligations vary depending on the service contracts. All contracts are analyzed, and revenue recorded in accordance with the five-step revenue recognition model.
Cost of Goods Sold	(h) Cost of Goods Sold The cost of providing services to our customers is included in the cost of goods sold on the statement of operations and comprehensive income. Our cost of goods sold includes direct costs associated with creating products and services. In addition, we have included within cost of goods sold other related costs associated with obtaining or fulfilling our obligations in our revenue contracts, including sales commission, salaries and wages, technical consulting costs, and amortization. We have adopted the practical expedient whereby costs associated with obtaining a revenue contract can be expensed as incurred so long as the amortization period of the asset that the entity otherwise would have recognized is one year or less.
Contract Liabilities, Prepaid Manufacturing Costs, and Accrued Revenue	(i) Contract Liabilities, Prepaid Manufacturing Costs, and Accrued Revenue Contractual arrangements with customers for the sale of a scrubber unit generally provide for deposits and installments 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, which are not yet recorded as costs of goods sold under the Company’s revenue recognition policy are presented as prepaid manufacturing costs. The Company presents the contract liabilities and prepaid manufacturing costs on its balance sheet when one of the parties to the revenue contract and supply contract, respectively, has performed before the other. Accrued revenue is revenue that has been earned by providing a good or service, but for which the Company has not yet billed the customer.
Warranty Provision	(j) Warranty Provision The Company reserves a 2% warranty provision on the completion of a contract following the commissioning of marine scrubbers. 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	(k) 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 other expenses for the period of $50,553 (2021 - $ nil
Noncontrolling Interest	(l) Noncontrolling Interest The Company owns a 50% controlling interest in its subsidiary Pacific Green Battery Energy Parks 1 Ltd. Green Power Reserves Limited owns the remaining 50% nonredeemable noncontrolling interests. Noncontrolling interests are recorded as a separate component of equity. Net income attributable to noncontrolling interests is a component of consolidated net income.
Foreign Currency Translation	(m) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currencies of PGCD, PGEP, PGEST, PGETA, PGMG, PGMT US, PGTA, PGTESL, PGTME, PGST, PGTAL, PGT Can, PGTIL, PGTU, and PGWT are United States dollar. The functional currency of ENGIN and GNPE is Chinese Yuan. PGESU, PGBEP, Innoergy, and Richborough use the United Kingdom Pound as their functional currency. The functional currency of PGTAPL is Australian dollar. 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, PGBEP, PGTAPL, 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	(n) Research and Development Research and development costs are charged as operating expenses as incurred.
Stock-based compensation	(o) 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. The Company accounts for forfeitures in share-based compensation expense as they occur. 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	(p) 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, 2022, the Company had 225,000 (2021 – 2,890,000) anti-dilutive shares outstanding.
Comprehensive Income (Loss)	(q) 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, 2022 and 2021, other comprehensive income (loss) includes cumulative translation adjustments for changes in foreign currency exchange rates during the period.
Lease	(r) 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.
Goodwill	The purchase price of an acquired company is allocated between intangible assets and the net tangible assets of the acquired business, with the residual purchase price recorded as goodwill. Goodwill is not amortized but is evaluated annually for impairment at the reporting unit level or when indicators of a potential impairment are present. When goodwill is reviewed for impairment, the Company may elect to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Alternatively, the Company may bypass this step and use a fair value approach to identify potential goodwill impairment and, when necessary, measure the amount of impairment. The Company uses a discounted cash flow model to determine the fair value of reporting units, unless there is a readily determinable fair market value.
Recent Accounting Pronouncements	(t) 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.

Restatement of financial stat_2

Restatement of financial statements (Tables)	12 Months Ended
	Mar. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Schedule of adjustments on the restated financial statements	CONSOLIDATED BALANCE SHEET(S) As Previously Reported Adjustments As Restated AS AT MARCH 31, 2021 Accrued revenue* – 1,574,584 1,574,584 Prepaid manufacturing costs** 4,329,607 (3,264,142 ) 1,065,465 Total Current Assets 41,228,286 (1,689,558 ) 39,538,728 Total Assets 64,423,777 (1,689,558 ) 62,734,219 Accounts payable and accrued liability 24,486,138 970,698 25,456,836 Contract liabilities 13,603,559 (2,022,665 ) 11,580,894 Total Current Liabilities 41,180,588 (1,051,967 ) 40,128,621 Total Liabilities 45,297,219 (1,051,967 ) 44,245,252 Deficit (74,140,257 ) (637,591 ) (74,777,848 ) Total Stockholders’ Equity 19,126,558 (637,591 ) 18,488,967 Total Liabilities and Stockholders’ Equity 64,423,777 (1,689,558 ) 62,734,219 AS AT MARCH 31, 2020 Deficit (75,321,335 ) 2,353,912 (72,967,423 ) CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME  YEAR ENDED MARCH 31, 2021       Sales 61,413,520 (8,795,042 ) 52,618,478 Cost of sales 39,828,410 2,167,946 41,996,356 Gross profit 21,585,110  (10,962,988 ) 10,622,122 Expenses     Amortization of intangible assets 1,601,222 (926,767 ) 674,455 Management and technical consulting 8,319,910 (5,504,039 ) 2,815,871 Salaries and wages 6,364,656 (1,540,678 ) 4,823,978 Net income (loss) for the period 1,181,078 (2,991,503 ) (1,810,425 ) Net income (loss) per share, basic and diluted 0.03 (0.04 ) CONSOLIDATED STATEMENTS OF CASH FLOWS YEAR ENDED MARCH 31, 2021 Net income (loss) for the period 1,181,078 (2,991,503 ) (1,810,425 ) Bad debt expense – 705,454 705,454 Finance interest – (591,538 ) (591,538 ) Changes in operating assets and liabilities: Accounts receivable and other receivable 4,868,895 (7,442,381 ) (2,573,486 ) Accrued revenue* – 28,354,719 28,354,719 Contract asset 20,274,732 (20,274,732 ) – Prepaid manufacturing costs** – 8,832,429 8,832,429 Accounts payable and accrued liability (14,108,132 ) (6,467,774 ) (20,575,906 ) Contract liabilities (9,949,708 ) (124,674 ) (10,074,382 ) Net cash flows provided by operations 3,402,719 – 3,402,719

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2022
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 and technical information 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, 2022
Disclosure Of Lease Receivables [Abstract]
Schedule of present value of amounts due under the lease arrangement	March 31, March 31, Current portion, expected within twelve months – 406,366

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2022
Property and Equipment [Abstract]
Schedule of property and equipment	Cost Accumulated amortization March 31, March 31, Building 1,030,156 (172,234 ) 857,922 904,897 Furniture and equipment 362,373 (159,609 ) 202,764 186,186 Computer equipment 17,273 (12,905 ) 4,368 10,040 Leasehold improvements 109,849 (90,448 ) 19,401 45,944 Test scrubber system 138,599 (56,813 ) 81,786 82,761 Total 1,658,250 (492,009 ) 1,166,241 1,229,828

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2022
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 (8,304,414 ) (20,457,255 ) 7,090,887 7,968,355 Backlogs 98,599 (60,899 ) (37,700 ) – – Customer relationships 247,345 (90,495 ) (156,850 ) – 190,052 Plant designs 3,918,414 (1,433,625 ) (2,484,789 ) – 3,010,769 Software licensing 12,830 (3,969 ) – 8,861 11,348 Total 40,129,744 (9,893,402 ) (23,136,594 ) 7,099,748 11,180,524
Schedule of future amortization of intangible assets	Fiscal year $ 2023 880,132 2024 880,132 2025 880,132 2026 878,272 2027 877,452 Thereafter 2,703,628 Total 7,099,748

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	12 Months Ended
	Mar. 31, 2022
Noncontrolling Interest [Abstract]
Schedule of noncontrolling interests	$ Non-redeemable noncontrolling interest, March 30, 2022 10,361,701 Net income attributable to noncontrolling interest, March 31,2022 nil Non-redeemable noncontrolling interest, March 31, 2022 10,361,701

Sales, Prepaid Manufacturing _2

Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Tables)	12 Months Ended
	Mar. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of revenue from the sale of products and delivery of services	2022 2021 Products 12,680,103 50,728,436 Services 2,759,096 1,890,042 Total 15,439,199 52,618,478
Schedule of service revenue	2022 2021 Specific services provided to marine scrubber systems 1,478,127 1,421,777 Design and engineering services for CSP 1,280,969 468,265 Total 2,759,096 1,890,042 2022 2021 (As restated – note 2) Scrubber costs recognized 485,019 32,844,231 Salaries and wages 478,217 1,772,761 Amortization of intangibles 877,468 926,767 Commission type costs 664,875 5,271,956 Design and engineering services for CSP 815,911 333,939 Specific services provided to marine scrubber systems 1,235,350 846,702 Total 4,556,840 41,996,356
Schedule of prepaid manufacturing costs and contract liabilities	Accrued Revenue $ Prepaid Manufacturing Costs $ Sales (Cost of Goods Sold) Contract Liabilities $ Balance, March 31, 2020 * 29,929,300 9,897,894 (21,655,276 ) Customer receipts and receivables* – – – (40,654,054 ) Scrubber sales recognized in revenue* 50,728,436 50,728,436 Payments and accruals under contracts* (28,354,716 ) 31,983,286 – – Cost of goods sold recognized in earnings * – (40,815,715 ) (40,815,715 ) – Balance, March 31, 2021* 1,574,584 1,065,465 (11,580,894 ) Customer receipts and receivables – – – (9,242,318 ) Scrubber sales recognized in revenue – 12,680,103 12,680,103 Payments and accruals under contracts (1,042,637 ) 1,478,124 – – Cost of goods sold recognized in earnings – (2,505,579 ) (2,505,579 ) – Balance, March 31, 2022 531,947 38,010 (8,143,109 )

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
Schedule of accounts payable and accruals	13. Accounts payable and accrued liabilities March 31, March 31, $ Accounts payable 757,102 3,961,965 Accrued liabilities 8,567,795 21,261,088 Loan payable 55,003 68,975 Payroll liabilities 214,887 164,808 Total short-term accounts payable and accrued liabilities 9,594,787 25,456,836 Long term accrued liabilities – 3,294,342 Balance, end of year 9,594,787 28,751,178

Warranty Provision (Tables)

Warranty Provision (Tables)	12 Months Ended
	Mar. 31, 2022
Warranty Costs [Abstract]
Schedule of warranty provision	March 31, March 31, Balance, beginning of year 2,425,107 1,089,356 Warranty expense (731,529 ) 1,228,092 Expenses (recoveries) / costs (828,127 ) 107,659 Balance, end of year 865,451 2,425,107

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Mar. 31, 2022
Stock Options [Abstract]
Schedule of continuity of stock options	Number of Weighted Weighted Aggregate Balance, March 31, 2020 3,377,500 1.46 1.49 6,045,000 Granted 100,000 1.01 Exercised (175,000 ) 0.01 Balance, March 31, 2021 3,302,500 1.52 0.72 2,300,425 Granted 125,000 1.14 Exercised (25,000 ) 0.01 Forfeited (2,865,000 ) 1.70 Balance, March 31, 2022 537,500 0.56 1.43 170,125 Balance, March 31, 2022, vested and Exercisable 472,500 0.49 1.20 183,425
Schedule of additional information regarding stock options outstanding	Issued and Outstanding Number of shares Weighted average Exercise price 312,500 0.75 0.01 25,000 0.29 2.26 25,000 1.79 1.03 50,000 2.00 1.50 25,000 2.80 0.90 20,000 2.96 1.20 40,000 2.96 1.20 40,000 3.34 1.20 537,500
Schedule of fair value using the Black-Scholes option pricing model	2022 2021 Risk-free interest rate 1.90 % 1.54 % Expected life (in years) 3.12 3.00 Expected volatility 129 % 134 %

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of segment report information	March 31, 2022 North America Europe Asia Total Property and equipment 105,599 198,352 862,290 1,166,241 Intangible Assets 7,090,887 – 8,861 7,099,748 Right of use assets 10,462 532,976 195,653 739,091 7,206,948 731,328 1,066,804 9,005,080 March 31, 2021 North 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
Schedule of revenues by customer region	Year Ended March 31, 2022 North Europe Asia South Other Total Revenues by customer region 3,450 13,919,100 873,755 606,219 36,675 15,439,199 COGS by customer region (2,883 ) (3,541,076 ) (801,242 ) (180,988 ) (30,651 ) (4,556,840 ) Gross Profit by customer region 567 10,378,024 72,513 425,231 6,024 10,882,359 GP% by customer region 16 % 75 % 8 % 70 % 16 % 70 % Year Ended March 31, 2021 Europe Asia Total Revenues by customer region 52,147,703 470,775 52,618,478 COGS by customer region (41,660,922 ) (335,434 ) (41,996,356 ) Gross Profit by customer region 10,486,781 135,341 10,622,122 GP% by customer region 20 % 29 % 20 %

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Mar. 31, 2022
Commitments [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 4.65% * The Company determined the discount rate with reference to mortgages of similar tenure and terms.
Schedule of operating lease expense	Lease cost – for the year ended March 31, 2022: Operating lease expense * $ 485,087
Schedule of minimum annual lease payments	Fiscal Year $ 2023 501,906 2024 276,296 2025 67,919 2026 11,320 Total future minimum lease payments 857,441 Imputed interest (43,401 ) Operating lease obligations 814,040

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of components of income before income taxes	2022 2021 United States (11,158,236 ) 532,343 Foreign 405,778 (2,342,768 ) Net income (loss) before taxes (10,752,458 ) (1,810,425)
Schedule of income tax benefit at the statutory rates to income tax benefit at the company's effective tax rate	2022 2021 Net income (loss) before taxes (10,752,458 ) (1,810,425 ) Statutory tax rate 21 % 21 % Expected income tax expense (recovery) (2,258,016 ) (380,189 ) Permanent differences and other 545,959 2,289,528 Foreign tax rate difference 17,390 (28,961 ) Change in valuation allowance 1,694,667 (1,880,378 ) Income tax provision – – Current – – Deferred – – Income tax provision – –
Schedule of deferred income tax assets and liabilities	2022 2021 Net operating losses carried forward 4,883,996 3,459,282 Tax basis of intangibles and depreciable assets in excess of book value (257,948 ) (230,624 ) Lease receivable without tax basis (143,127 ) (286,254 ) Warranty and accruals timing differences 339,931 185,781 Deferred tax asset 4,822,852 3,128,185 Valuation allowance (4,822,852 ) (3,128,185 ) Net deferred tax asset – –
Schedule of accumulated net operating losses incurred in the U.S.	U.S. UK and Other Total $ $ $ 2036 2,033,000 – 2,033,000 2038 897,000 – 897,000 No expiration 15,427,000 4,892,000 20,319,000 Total estimated tax losses 18,357,000 4,892,000 23,249,000

Effects of Corrections of Err_2

Effects of Corrections of Errors and Restatement of Quarterly Financial Statements (Unaudited) (Tables)	12 Months Ended
	Mar. 31, 2022
Prior Period Adjustment [Abstract]
Schedule of balance sheet	June 30, 2021 June 30, 2020 As Adjustments As As Reported Balance $ Adjustments $ As $ ASSETS Accrued revenue (1) – – – – 1,826,287 15,142,142 16,968,429 Prepaid manufacturing costs (2) 3,853,677 (2,769,529 ) 1,084,148 18,961,455 – (9,824,493 ) 9,136,962 Total Current Assets 35,533,308 (2,769,529 ) 32,763,779 55,141,251 – 5,317,650 60,458,901 (1) (2) Total Assets 56,927,908 (2,769,529 ) 54,158,379 78,342,418 – 5,317,650 83,660,068 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities 21,690,414 364,495 22,054,909 35,915,513 – 4,616,593 40,532,106 Contract liabilities 13,584,240 (2,022,657 ) 11,561,583 18,853,138 – 1,669,072 20,522,210 Total Current Liabilities 38,056,285 (1,658,162 ) 36,398,123 56,906,612 – 6,285,666 63,192,278 Total Liabilities 40,399,372 (1,658,162 ) 38,741,210 61,264,352 – 6,285,666 67,550,018 Stockholders’ Equity Deficit (76,928,183 ) (1,111,367 ) (78,039,550 ) (73,832,654 ) – (968,016 ) (74,800,670 ) Total Stockholders’ Equity 16,528,536 (1,111,367 ) 15,417,169 17,078,066 – (968,016 ) 16,110,050 Total Liabilities and Stockholders’ Equity 56,927,908 (2,769,529 ) 54,158,379 78,342,418 – 5,317,650 83,660,068 September 30, 2021 September 30, 2020 As Adjustments As As Previously Balance Adjustments As ASSETS Accrued revenue (1) – – – – 468,006 15,016,012 15,484,017 Prepaid manufacturing costs (2) 3,868,678 (2,828,375 ) 1,040,303 18,409,820 – (11,322,288 ) 7,087,532 Total Current Assets 30,909,147 (2,828,375 ) 28,080,772 47,232,323 – 3,693,724 50,926,047 (1) (2) Total Assets 51,303,726 (2,828,375 ) 48,475,351 69,494,891 – 3,693,724 73,188,615 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities 15,628,689 492,325 16,121,014 28,691,182 – 2,800,967 31,492,149 Contract liabilities 19,038,435 (2,022,658 ) 17,015,777 15,879,562 – 500,363 16,379,925 Total Current Liabilities 37,307,526 (1,530,332 ) 35,777,194 46,724,689 – 3,301,329 50,026,018 Total Liabilities 38,870,300 (1,530,332 ) 37,339,968 50,727,986 – 3,301,329 54,029,315 Stockholders’ Equity Deficit (81,102,693 ) (1,298,043 ) (82,400,736 ) (72,512,645 ) – 392,395 (72,120,250 ) Total Stockholders’ Equity 12,433,426 (1,298,043 ) 11,135,383 18,766,905 – 392,395 19,159,300 Total Liabilities and Stockholders’ Equity 51,303,726 (2,828,375 ) 48,475,351 69,494,891 – 3,693,724 73,188,615 December 31, 2021 December 31, 2020 As Adjustments As As Balance Adjustments As $ $ $ $ $ $ $ ASSETS Accrued revenue (1) – – – – 3,369,853 12,034,846 15,404,699 Prepaid manufacturing costs (2) 3,339,968 (3,037,138 ) 302,830 17,789,691 – (11,395,507 ) 6,394,184 Total Current Assets 23,050,745 (3,037,138 ) 20,013,607 45,958,263 – 639,339 46,597,602 (1) (2) Total Assets 43,000,344 (3,037,138 ) 39,963,206 66,981,557 – 639,339 67,620,896 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities 12,185,211 334,489 12,519,700 28,699,844 – 570,038 29,269,882 Contract liabilities 18,006,220 (4,604,663 ) 13,401,557 16,442,665 – (718,412 ) 15,724,253 Total Current Liabilities 32,509,427 (4,270,174 ) 28,239,253 47,412,017 – (148,374 ) 47,263,643 Total Liabilities 33,501,848 (4,270,174 ) 29,231,674 50,110,950 – (148,374 ) 49,962,576 Stockholders’ Equity Deficit (84,084,161 ) 1,233,036 (82,851,125 ) (75,693,292 ) – 787,713 (74,905,579 ) Total stockholders’ equity before treasury stock 9,598,250 1,233,036 10,831,286 16,870,607 – 787,713 17,658,320 Total Stockholders’ Equity 9,498,496 1,233,036 10,731,532 16,870,607 – 787,713 17,658,320 Total Liabilities and Stockholders’ Equity 43,000,344 (3,037,138 ) 39,963,206 66,981,557 – 639,339 67,620,896
Schedule of consolidated statement of operations and comprehensive income	Three months ended June 30, 2021 Three months ended June 30, 2020 As Adjustments $ As As Adjustments As Revenue 2,653,439 (1,330,189 ) 1,323,250 28,496,361 (5,285,955 ) 23,210,406 Cost of Goods Sold 1,702,480 (181,471 ) 1,521,009 16,456,899 3,351,725 19,808,624 Gross Profit (Loss) 950,959 (1,148,717 ) (197,758 ) 12,039,462 (8,637,680 ) 3,401,782 Amortization of intangible assets 390,490 (219,367 ) 171,123 389,661 (230,966 ) 158,695 Consulting fees, technical support, and commissions 1,054,353 (308,801 ) 745,552 5,510,011 (4,699,616 ) 810,395 Salaries and wage expenses 1,401,980 (146,773 ) 1,255,207 2,202,387 (385,169 ) 1,817,218 Operating Expenses 3,894,925 (674,942 ) 3,219,983 10,610,955 (5,315,751 ) 5,295,204 Net Income / (Loss) for the period (2,787,926 ) (473,776 ) (3,261,702 ) 1,488,681 (3,321,928 ) (1,833,247 ) Comprehensive Income / (Loss) for the period (2,611,810 ) (473,776 ) (3,085,586 ) 1,432,884 (3,321,928 ) (1,889,044 ) Basic and diluted income (loss) per share (0.06 ) (0.07 ) 0.03 (0.04 ) Three months ended September 30, 2021 Three months ended September 30, 2020 As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 239,381 (100,845 ) 138,536 8,974,063 1,751,174 10,725,237 Cost of Goods Sold 106,429 577,632 684,061 5,433,145 3,172,780 8,605,925 Gross Profit (Loss) 132,952 (678,476 ) (545,524 ) 3,540,918 (1,421,606 ) 2,119,312 Amortization of intangible assets 391,188 (219,367 ) 171,821 389,675 (230,966 ) 158,709 Consulting fees, technical support, and commissions 991,101 (208,400 ) 782,701 2,834,170 (2,165,881 ) 668,289 Salaries and wage expenses 1,393,514 (64,034 ) 1,329,480 1,119,887 (385,169 ) 734,718 Operating Expenses 4,545,105 (491,801 ) 4,053,304 5,976,320 (2,782,016 ) 3,194,304 Net Income / (Loss) for the period (4,174,510 ) (186,675 ) (4,361,185 ) 1,320,009 1,360,410 2,680,419 Comprehensive Income / (Loss) for the period (4,133,301 ) (186,675 ) (4,319,976 ) 1,459,851 1,360,410 2,820,261 Basic and diluted income (loss) per share (0.09 ) (0.09 ) 0.03 0.06 Six months ended September 30, 2021 Six months ended September 30, 2020 As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 2,892,820 (1,431,033 ) 1,461,787 37,470,424 (3,534,781 ) 33,935,643 Cost of Goods Sold 1,808,909 396,160 2,205,069 21,890,044 6,524,505 28,414,549 Gross Profit (Loss) 1,083,911 (1,827,194 ) (743,283 ) 15,580,380 (10,059,286 ) 5,521,094 Amortization of intangible assets 781,678 (438,734 ) 342,944 779,336 (461,932 ) 317,404 Consulting fees, technical support, and commissions 2,045,454 (517,201 ) 1,528,253 8,344,181 (6,865,497 ) 1,478,684 Salaries and wage expenses 2,795,494 (210,808 ) 2,584,686 3,322,274 (770,339 ) 2,551,935 Operating Expenses 8,440,030 (1,166,742 ) 7,273,288 16,587,275 (8,097,768 ) 8,489,507 Net Income / (Loss) for the period (6,962,436 ) (660,451 ) (7,622,887 ) 2,808,690 (1,961,518 ) 847,172 Comprehensive Income / (Loss) for the period (6,745,111 ) (660,451 ) (7,405,562 ) 2,892,735 (1,961,518 ) 931,217 Basic and diluted income (loss) per share (0.15 ) (0.16 ) 0.06 0.02 Three months ended December 31, 2021 Three months ended December 31, 2020 As Previously Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 2,642,184 2,610,624 5,252,808 4,658,466 (1,018,121 ) 3,640,345 Cost of Goods Sold 1,328,338 654,921 1,983,259 3,625,204 (145,318 ) 3,479,886 Gross Profit (Loss) 1,313,846 1,955,703 3,269,549 1,033,262 (872,803 ) 160,459 Amortization of intangible assets 396,539 (219,367 ) 177,172 389,703 (230,966 ) 158,737 Consulting fees, technical support, and commissions 1,026,808 (262,429 ) 764,379 1,238,962 (651,985 ) 586,977 Salaries and wage expenses 1,234,243 (93,580 ) 1,140,663 1,187,967 (385,169 ) 802,798 Operating Expenses 4,328,005 (575,376 ) 3,752,629 4,386,278 (1,268,121 ) 3,118,157 Net Income / (Loss) for the period (2,981,468 ) 2,531,078 (450,390 ) (3,180,647 ) 395,318 (2,785,329 ) Comprehensive Income / (Loss) for the period (2,848,965 ) 2,531,078 (317,887 ) (2,573,798 ) 395,318 (2,178,480 ) Basic and diluted loss per share (0.06 ) (0.01 ) (0.07 ) (0.06 ) Nine months ended December 31, 2021 Nine months ended December 31, 2020 As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 5,535,004 1,179,590 6,714,594 42,128,890 (4,552,902 ) 37,575,988 Cost of Goods Sold 3,137,247 1,051,081 4,188,328 25,515,248 6,379,187 31,894,435 Gross Profit (Loss) 2,397,757 128,509 2,526,266 16,613,642 (10,932,088 ) 5,681,554 Amortization of intangible assets 1,178,217 (658,101 ) 520,116 1,169,039 (692,898 ) 476,141 Consulting fees, technical support, and commissions 3,072,262 (779,630 ) 2,292,632 9,583,143 (7,517,483 ) 2,065,660 Salaries and wage expenses 4,029,737 (304,388 ) 3,725,349 4,510,241 (1,155,508 ) 3,354,733 Operating Expenses 12,768,035 (1,742,118 ) 11,025,917 20,973,553 (9,365,888 ) 11,607,665 Net Income / (Loss) for the period (9,943,904 ) 1,870,627 (8,073,277 ) (371,957 ) (1,566,200 ) (1,938,157 ) Comprehensive Income / (Loss) for the period (9,594,076 ) 1,870,627 (7,723,449 ) 318,937 (1,566,200 ) (1,247,263 ) Basic and diluted loss per share (0.21 ) (0.17 ) (0.01 ) (0.04 )

Restatement of financial stat_3

Restatement of financial statements (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Restatement of financial statements (Details) [Line Items]
Opening deficit		$ 2,353,912
Revenues	$ 15,439,199	52,618,478
Net income	(10,752,458)	(1,810,425)
Revision of Prior Period, Adjustment [Member]
Restatement of financial statements (Details) [Line Items]
Opening deficit			$ 2,353,912
Revenues		(8,795,042)
Cost of goods sold		5,803,538
Net income		(2,991,503)
Net income		2,991,504
Revenue Benchmark [Member]
Restatement of financial statements (Details) [Line Items]
Prepaid manufacturing costs	$ 2,233,792
Opening deficit			$ 2,353,912
Revenues		(8,795,042)
Cost of goods sold		5,803,538
Net income		$ 2,991,504

Restatement of financial stat_4

Restatement of financial statements (Details) - Schedule of adjustments on the restated financial statements - USD ($)		12 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Accrued revenue	[1]
Prepaid manufacturing costs	[2]	4,329,607
Total Current Assets		41,228,286
Total Assets		64,423,777
Accounts payable and accrued liability		24,486,138
Contract liabilities		13,603,559
Total Current Liabilities		41,180,588
Total Liabilities		45,297,219
Deficit		(74,140,257)
Total Stockholders’ Equity		19,126,558
Total Liabilities and Stockholders’ Equity		64,423,777
AS AT MARCH 31, 2020
Deficit			$ (75,321,335)
YEAR ENDED MARCH 31, 2021
Sales		61,413,520
Cost of sales		39,828,410
Gross profit		21,585,110
Amortization of intangible assets		1,601,222
Management and technical consulting		8,319,910
Salaries and wages		6,364,656
Net income (loss) for the period		1,181,078
Bad debt expense
Finance interest
Accounts receivable and other receivables		4,868,895
Accrued revenue	[1]
Contract asset		20,274,732
Prepaid manufacturing costs	[2]
Accounts payable and accrued liability		(14,108,132)
Contract liabilities		(9,949,708)
Net cash flows provided by operations		$ 3,402,719
Net income (loss) per share, basic and diluted (in Dollars per share)		$ 0.03
Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Accrued revenue	[1]	$ 1,574,584
Prepaid manufacturing costs	[2]	(3,264,142)
Total Current Assets		(1,689,558)
Total Assets		(1,689,558)
Accounts payable and accrued liability		970,698
Contract liabilities		(2,022,665)
Total Current Liabilities		(1,051,967)
Total Liabilities		(1,051,967)
Deficit		(637,591)
Total Stockholders’ Equity		(637,591)
Total Liabilities and Stockholders’ Equity		(1,689,558)
AS AT MARCH 31, 2020
Deficit			2,353,912
YEAR ENDED MARCH 31, 2021
Sales		(8,795,042)
Cost of sales		2,167,946
Gross profit		(10,962,988)
Amortization of intangible assets		(926,767)
Management and technical consulting		(5,504,039)
Salaries and wages		(1,540,678)
Net income (loss) for the period		(2,991,503)
Bad debt expense		705,454
Finance interest		(591,538)
Accounts receivable and other receivables		(7,442,381)
Accrued revenue	[1]	28,354,719
Contract asset		(20,274,732)
Prepaid manufacturing costs	[2]	8,832,429
Accounts payable and accrued liability		(6,467,774)
Contract liabilities		(124,674)
Net cash flows provided by operations
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Accrued revenue	[1]	1,574,584
Prepaid manufacturing costs	[2]	1,065,465
Total Current Assets		39,538,728
Total Assets		62,734,219
Accounts payable and accrued liability		25,456,836
Contract liabilities		11,580,894
Total Current Liabilities		40,128,621
Total Liabilities		44,245,252
Deficit		(74,777,848)
Total Stockholders’ Equity		18,488,967
Total Liabilities and Stockholders’ Equity		62,734,219
AS AT MARCH 31, 2020
Deficit			$ (72,967,423)
YEAR ENDED MARCH 31, 2021
Sales		52,618,478
Cost of sales		41,996,356
Gross profit		10,622,122
Amortization of intangible assets		674,455
Management and technical consulting		2,815,871
Salaries and wages		4,823,978
Net income (loss) for the period		(1,810,425)
Bad debt expense		705,454
Finance interest		(591,538)
Accounts receivable and other receivables		(2,573,486)
Accrued revenue	[1]	28,354,719
Contract asset
Prepaid manufacturing costs	[2]	8,832,429
Accounts payable and accrued liability		(20,575,906)
Contract liabilities		(10,074,382)
Net cash flows provided by operations		$ 3,402,719
Net income (loss) per share, basic and diluted (in Dollars per share)		$ (0.04)
[1]Previously included within “Accounts receivable and other receivable”.[2]This balance was previously reported as “Contract assets” which was defined in the financial statements as being payments to our manufacturing partners which are recorded as contract assets until the equipment is manufactured to specifications and accepted by the customer.

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Significant Accounting Policies (Details) [Line Items]
Amortized straight-line over the estimated useful life	17 years
Short term investment (in Dollars)	$ 1,932,323	$ 1,126,728
Insured amount (in Dollars)	250,000
Time Deposits, at or Above FDIC Insurance Limit (in Dollars)	$ 3,696,760
Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable	90%	98%
Revenue recognition, description	contract signed with one customer has a significant financing component. 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 installments 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%
Income tax rate	50%
Other Expenses (in Dollars)	$ 50,553
Anti-dilutive shares outstanding (in Shares)	225,000	2,890,000
Pacific Green Technologies Arabia LLC [Member]
Significant Accounting Policies (Details) [Line Items]
Owned subsidiary percentage	70%
Pacific Green Environmental Technologies (Asia) Ltd [Member]
Significant Accounting Policies (Details) [Line Items]
Owned subsidiary percentage	50.10%
Pacific Green Battery Energy Parks 1 Ltd [Member]
Significant Accounting Policies (Details) [Line Items]
Owned subsidiary percentage	50%
Interest percentage	50%
Green Power Reserves Limited [Member]
Significant Accounting Policies (Details) [Line Items]
Interest percentage	50%

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, 2022
Patents and technical information [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, 2022 USD ($)	Mar. 31, 2021 USD ($)	Mar. 31, 2022 CAD ($)	Mar. 31, 2021 CAD ($)	Mar. 31, 2021 CNY (¥)
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
Short term investment	$ 1,932,323	$ 1,126,728
Solicitor is holding	1,871,486	150,541
Guaranteed Investment Contract [Member]
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
GIC held as security	$ 60,837	60,408	$ 76,013	$ 75,938
GIC bears interest	0.50%		0.50%
GIC maturities	Dec. 13, 2022		Dec. 13, 2022
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, 2022 USD ($)
Disclosure Of Lease Receivables [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 ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of present value of amounts due under the lease arrangement [Abstract]
Current portion, expected within twelve months		$ 406,366

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Property and Equipment [Abstract]
Depreciation expense	$ 210,292	$ 184,975

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Cost	$ 1,658,250
Accumulated amortization	(492,009)
Net carrying value	1,166,241	$ 1,229,828
Building [Member]
Property, Plant and Equipment [Line Items]
Cost	1,030,156
Accumulated amortization	(172,234)
Net carrying value	857,922	904,897
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	362,373
Accumulated amortization	(159,609)
Net carrying value	202,764	186,186
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	17,273
Accumulated amortization	(12,905)
Net carrying value	4,368	10,040
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	109,849
Accumulated amortization	(90,448)
Net carrying value	19,401	45,944
Test scrubber system [Member]
Property, Plant and Equipment [Line Items]
Cost	138,599
Accumulated amortization	(56,813)
Net carrying value	$ 81,786	$ 82,761

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Intangible Assets (Details) [Line Items]
Amortization expense	$ 1,574,594	$ 1,601,222
Impairment	2,641,639	37,700
Amortization of cost of goods sold	877,468	926,767
Remaining in amortization expense	697,126	674,455
Intangible assets [Member]
Intangible Assets (Details) [Line Items]
Amortization expense	$ 1,574,594	$ 1,601,222

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Cost	$ 40,129,744
Accumulated amortization	(9,893,402)
Cumulative impairment	(23,136,594)
Net carrying value	7,099,748	$ 11,180,524
Patents and technical information [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	35,852,556
Accumulated amortization	(8,304,414)
Cumulative impairment	(20,457,255)
Net carrying value	7,090,887	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 relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	247,345
Accumulated amortization	(90,495)
Cumulative impairment	(156,850)
Net carrying value		190,052
Plant designs [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	3,918,414
Accumulated amortization	(1,433,625)
Cumulative impairment	(2,484,789)
Net carrying value		3,010,769
Software licensing [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	12,830
Accumulated amortization	(3,969)
Cumulative impairment
Net carrying value	$ 8,861	$ 11,348

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of future amortization of intangible assets	Mar. 31, 2022 USD ($)
Schedule of future amortization of intangible assets [Abstract]
2023	$ 880,132
2024	880,132
2025	880,132
2026	878,272
2027	877,452
Thereafter	2,703,628
Total	$ 7,099,748

Acquisition of Shanghai Engin_2

Acquisition of Shanghai Engin Digital Technology Co. Ltd (Details) - Shanghai Engin Digital Technology [Member]	12 Months Ended
	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2022 JPY (¥) shares
Acquisition of Shanghai Engin Digital Technology Co. Ltd (Details) [Line Items]
Total purchase	$ 11,052,307
Issuance of shares (in Shares) | shares	125,000	125,000
Estimated fair value	$ 368,750
Estimated fair value, per share (in Dollars per share) | $ / shares	$ 2.95
Gain amount	$ 3,240,250	¥ 22,000,000
Purchase consideration applied to cash	2,063,358
Working capital, net	1,024,461
Amount property equipment	911,330
Intangible assets	3,897,747
Fresh start adjustment increase decrease goodwill	3,524,161
Impairment charges	$ 3,870,224

Acquisition of Innoergy Limit_2

Acquisition of Innoergy Limited (Details)		12 Months Ended
	Oct. 19, 2020	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2022 GBP (£) shares
Acquisition of Innoergy Limited [Abstract]
Acquisition interest	100%
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 facility		$ 455,000	£ 350,000
Interest rate		8%
Estimated total purchase		$ 633,911
Acquisition percentage		75%	75%
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		$ 1.1
Purchase consideration applied to cash		$ 146,503
Other net working capital		2,758
Property and equipment		540
Loan payable		64,981
Allocated to goodwill		549,091
Goodwill of estimated fair value		549,091
Fair value payment		$ 23,920

Acquisition of Richborough En_2

Acquisition of Richborough Energy Park Ltd. (Details) - USD ($)		12 Months Ended
	Mar. 18, 2021	Mar. 31, 2022
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
Incurred and capitalized as project under development		$ 1,854,676

Noncontrolling Interest (Detail

Noncontrolling Interest (Details) € in Millions, $ in Millions	Mar. 30, 2022 USD ($)	Mar. 30, 2022 EUR (€)
Noncontrolling Interest (Details) [Line Items]
Equity investment	$ 16	€ 13
Voting rights percentage	65%
Noncontrolling interest, description	The Company received $7.0 million (£5.35 million) on April 1, 2022, $1.9 million (£1.43 million) during May 2022 and a further $0.5 million (£0.41 million) in June 2022. It will receive the remaining $7.6 million (£5.81 million) demand in July and August 2022 as project cash requirements demand.
Pacific Green Battery Energy Parks 1 Limited [Member]
Noncontrolling Interest (Details) [Line Items]
Percentage of shareholding	50%	50%

Noncontrolling Interest (Deta_2

Noncontrolling Interest (Details) - Schedule of noncontrolling interests - Noncontrolling Interest [Member]	12 Months Ended
	Mar. 31, 2022 USD ($)
Noncontrolling Interest (Details) - Schedule of noncontrolling interests [Line Items]
Non-redeemable noncontrolling interest, March 30, 2022	$ 10,361,701
Net income attributable to noncontrolling interest, March 31,2022
Non-redeemable noncontrolling interest, March 31, 2022	$ 10,361,701

Sales, Prepaid Manufacturing _3

Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Contract liability	$ 8,098,009	$ 11,450,485
Total contract liability	$ 59,335
Expire date	Feb. 09, 2023

Sales, Prepaid Manufacturing _4

Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of revenue from the sale of products and delivery of services - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Total	$ 15,439,199	$ 52,618,478
Products [Member]
Disaggregation of Revenue [Line Items]
Total	12,680,103	50,728,436
Services [Member]
Disaggregation of Revenue [Line Items]
Total	$ 2,759,096	$ 1,890,042

Sales, Prepaid Manufacturing _5

Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of service revenue - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	$ 4,556,840	$ 41,996,356
Scrubber costs recognized	485,019	32,844,231
Salaries and wages	478,217	1,772,761
Amortization of intangibles	877,468	926,767
Commission type costs	664,875	5,271,956
Service Revenue [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	2,759,096	1,890,042
Specific services provided to marine scrubber systems [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	1,235,350	846,702
Specific services provided to marine scrubber systems [Member] | Service Revenue [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	1,478,127	1,421,777
Design and engineering services for CSP [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	815,911	333,939
Design and engineering services for CSP [Member] | Service Revenue [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	$ 1,280,969	$ 468,265

Sales, Prepaid Manufacturing _6

Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of prepaid manufacturing costs and contract liabilities - USD ($)		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Accrued Revenue [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of prepaid manufacturing costs and contract liabilities [Line Items]
Beginning balance	[1]	$ 1,574,584	$ 29,929,300
Customer receipts and receivables				[1]
Scrubber sales recognized in revenue
Payments and accruals under contracts		(1,042,637)	(28,354,716)	[1]
Cost of goods sold recognized in earnings				[1]
Ending balance		531,947	1,574,584	[1]
Prepaid Manufacturing Costs [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of prepaid manufacturing costs and contract liabilities [Line Items]
Beginning balance	[1]	1,065,465	9,897,894
Customer receipts and receivables				[1]
Payments and accruals under contracts		1,478,124	31,983,286	[1]
Cost of goods sold recognized in earnings		(2,505,579)	(40,815,715)	[1]
Ending balance		38,010	1,065,465	[1]
Contract Liabilities [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of prepaid manufacturing costs and contract liabilities [Line Items]
Beginning balance	[1]	(11,580,894)	(21,655,276)
Customer receipts and receivables		(9,242,318)	(40,654,054)	[1]
Scrubber sales recognized in revenue		12,680,103	50,728,436	[1]
Payments and accruals under contracts				[1]
Cost of goods sold recognized in earnings				[1]
Ending balance		(8,143,109)	(11,580,894)	[1]
Sales (Cost of Goods Sold) [Member]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities (Details) - Schedule of prepaid manufacturing costs and contract liabilities [Line Items]
Customer receipts and receivables				[1]
Scrubber sales recognized in revenue		12,680,103	50,728,436	[1]
Payments and accruals under contracts				[1]
Cost of goods sold recognized in earnings		$ (2,505,579)	$ (40,815,715)	[1]
[1]As restated – note 2

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of accounts payable and accruals - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Schedule of accounts payable and accruals [Abstract]
Accounts payable	$ 757,102	$ 3,961,965
Accrued liabilities	8,567,795	21,261,088
Loan payable	55,003	68,975
Payroll liabilities	214,887	164,808
Total short-term accounts payable and accrued liabilities	9,594,787	25,456,836
Long term accrued liabilities		3,294,342
Balance, end of year	$ 9,594,787	$ 28,751,178

Warranty Provision (Details)

Warranty Provision (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Warranty Costs [Abstract]
Non-cash warranty provision	$ 731,529	$ 1,228,092
Warranty provision percentage	2%	2%

Warranty Provision (Details) -

Warranty Provision (Details) - Schedule of warranty provision - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of warranty provision [Abstract]
Balance, beginning of year	$ 2,425,107	$ 1,089,356
Warranty expense	(731,529)	1,228,092
Expenses (recoveries) / costs	(828,127)	107,659
Balance, end of year	$ 865,451	$ 2,425,107

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Related Party Transactions (Details) [Line Items]
Incurred amount	$ 260,479	$ 1,124,099
Director and Officer [Member]
Related Party Transactions (Details) [Line Items]
Related party transaction, amount	4,250	174,837
Controlled By Director [Member]
Related Party Transactions (Details) [Line Items]
Consulting fees	679,000	623,405
Controlled By Director1 [Member]
Related Party Transactions (Details) [Line Items]
Consulting fees	$ 164,973	$ 231,090

Common Stock (Details)

Common Stock (Details) - USD ($)									1 Months Ended	12 Months Ended
	Aug. 31, 2021	Aug. 25, 2021	Jan. 11, 2021	Oct. 19, 2020	Sep. 28, 2020	Aug. 31, 2020	Aug. 06, 2020	Jul. 17, 2020	Mar. 30, 2021	Mar. 31, 2022	Mar. 31, 2021
Common Stock (Details) [Line Items]
Stock options exercised		25,000				175,000
Exercise price (in Dollars per share)		$ 0.01				$ 0.01
Common stock aggregate value		250	354,921	577,500	95,239	1,750	62,500	69,500	222,304
Shares of common stock		25,000	228,980	525,000	95,239		50,000	50,000	106,375
Common shares issued	11,321									47,026,886	46,990,565
Fair value compensation per share (in Dollars per share)	$ 2.12
Fair value compensation total (in Dollars)	$ 24,000
Repurchased shares										56,162
Repurchased value (in Dollars)										$ 99,754
Conversion of stock in principle amount (in Dollars)			$ 10,000				$ 20,000
Derivative liability (in Dollars)			$ 344,921				$ 42,550
Common stock, per share (in Dollars per share)			$ 1.55				$ 1.25			$ 0.001	$ 0.001
Extinguishment of debt (in Dollars)			$ 3,077				$ 50
Treasury stock, shares						175,000
Director [Member]
Common Stock (Details) [Line Items]
Common stock aggregate value				100,000
Shares of common stock				100,000

Stock Options (Details)

Stock Options (Details) - USD ($)						12 Months Ended
	Dec. 31, 2022	Aug. 01, 2022	Mar. 15, 2022	Jan. 15, 2022	Aug. 25, 2021	Mar. 31, 2022	Mar. 31, 2021
Stock Options (Details) [Line Items]
Expire date						Feb. 09, 2023
Exercise price per share (in Dollars per share)	$ 0.01				$ 0.01
Aggregate value (in Dollars)					$ 250
Company issued					25,000
Exercisable options period		3 years	3 years
Options are exercisable		40,000	60,000
Fair value of stock options vested (in Dollars)						$ 77,897	$ 207,350
Stock Options [Member]
Stock Options (Details) [Line Items]
Stock options granted				25,000
Equity Option [Member]
Stock Options (Details) [Line Items]
Expire date						Aug. 31, 2021
President [Member]
Stock Options (Details) [Line Items]
Stock options issued						312,500
Director [Member]
Stock Options (Details) [Line Items]
Stock options issued					25,000
Exercise price per share (in Dollars per share)			$ 1.2
Stock options granted			100,000
Stock Options [Member]
Stock Options (Details) [Line Items]
Exercisable options				25%
Exercisable options period				3 years

Stock Options (Details) - Sched

Stock Options (Details) - Schedule of continuity of stock options - Stock Option [Member] - USD ($)			12 Months Ended
	Mar. 31, 2022	Mar. 31, 2020	Mar. 31, 2022	Mar. 31, 2021
Stock Options (Details) - Schedule of continuity of stock options [Line Items]
Number of options, Beginning balance		3,377,500	3,302,500
Weighted average exercise price, Beginning balance		$ 1.46	$ 1.52
Weighted average remaining contractual life (years), Beginning Balance		1 year 5 months 26 days
Aggregate intrinsic value, Beginning balance		$ 6,045,000	$ 2,300,425
Number of options Granted			125,000	100,000
Weighted average exercise price Granted			$ 1.14	$ 1.01
Number of options Forfeited			(2,865,000)
Weighted average exercise price Forfeited			$ 1.7
Number of options Exercised			(25,000)	(175,000)
Weighted average exercise price Exercised			$ 0.01	$ 0.01
Number of options, Ending balance	537,500		537,500	3,302,500
Weighted average exercise price, Ending balance	$ 0.56		$ 0.56	$ 1.52
Weighted average remaining contractual life (years), Ending balance			1 year 5 months 4 days	8 months 19 days
Aggregate intrinsic value, Ending balance	$ 170,125		$ 170,125	$ 2,300,425
Number of options Balance, March 31, 2022, vested and Exercisable	472,500		472,500
Weighted average exercise price Balance, March 31, 2022, vested and Exercisable	$ 0.49		$ 0.49
Weighted average remaining contractual life (years) Balance, March 31, 2022, vested and Exercisable	1 year 2 months 12 days
Aggregate intrinsic value Balance, March 31, 2022, vested and Exercisable	$ 183,425		$ 183,425

Stock Options (Details) - Sch_2

Stock Options (Details) - Schedule of additional information regarding stock options outstanding	12 Months Ended
	Mar. 31, 2022 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	537,500
Exercise price 0.01 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	312,500
Issued and Outstanding, Weighted average remaining contractual life (years)	9 months
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 0.01
Exercise price 1.70 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	25,000
Issued and Outstanding, Weighted average remaining contractual life (years)	3 months 14 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 2.26
Exercise price 2.26 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	25,000
Issued and Outstanding, Weighted average remaining contractual life (years)	1 year 9 months 14 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.03
Exercise price 1.03 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	50,000
Issued and Outstanding, Weighted average remaining contractual life (years)	2 years
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.5
Exercise price 0.01 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	25,000
Issued and Outstanding, Weighted average remaining contractual life (years)	2 years 9 months 18 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 0.9
Exercise price 1.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	20,000
Issued and Outstanding, Weighted average remaining contractual life (years)	2 years 11 months 15 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.2
Exercise price1 0.01 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	40,000
Issued and Outstanding, Weighted average remaining contractual life (years)	2 years 11 months 15 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.2
Exercise price 3.34 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Issued and Outstanding, Number of shares	40,000
Issued and Outstanding, Weighted average remaining contractual life (years)	3 years 4 months 2 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.2

Stock Options (Details) - Sch_3

Stock Options (Details) - Schedule of fair value using the black-scholes option pricing model	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of fair value using the black-scholes option pricing model [Abstract]
Risk-free interest rate	1.90%	1.54%
Expected life (in years)	3 years 1 month 13 days	3 years
Expected volatility	129%	134%

Segmented Information (Details)

Segmented Information (Details)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Second Largest Customer [Member]
Segmented Information (Details) [Line Items]
Revenue percentage	6%	13%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | largest customer (Member)
Segmented Information (Details) [Line Items]
Revenue percentage	82%	84%

Segmented Information (Detail_2

Segmented Information (Details) - Schedule of segment report information - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Segment Reporting Information [Line Items]
Property and equipment	$ 1,166,241	$ 1,229,828
Intangible Assets	7,099,748	11,180,524
Right of use assets	739,091	1,118,949
Total non-current assets	9,005,080	13,529,301
North America [Member]
Segment Reporting Information [Line Items]
Property and equipment	105,599	134,594
Intangible Assets	7,090,887	7,968,355
Right of use assets	10,462	49,278
Total non-current assets	7,206,948	8,152,227
Europe [Member]
Segment Reporting Information [Line Items]
Property and equipment	198,352	180,304
Intangible Assets
Right of use assets	532,976	837,533
Total non-current assets	731,328	1,017,837
Asia [Member]
Segment Reporting Information [Line Items]
Property and equipment	862,290	914,930
Intangible Assets	8,861	3,212,169
Right of use assets	195,653	232,138
Total non-current assets	$ 1,066,804	$ 4,359,237

Segmented Information (Detail_3

Segmented Information (Details) - Schedule of revenues by customer region - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 15,439,199	$ 52,618,478
COGS by customer region	(4,556,840)	(41,996,356)
Gross Profit by customer region	$ 10,882,359	$ 10,622,122
GP% by customer region	70%	20%
North America [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 3,450
COGS by customer region	(2,883)
Gross Profit by customer region	$ 567
GP% by customer region	16%
Europe [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 13,919,100	$ 52,147,703
COGS by customer region	(3,541,076)	(41,660,922)
Gross Profit by customer region	$ 10,378,024	$ 10,486,781
GP% by customer region	75%	20%
Asia [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 873,755	$ 470,775
COGS by customer region	(801,242)	(335,434)
Gross Profit by customer region	$ 72,513	$ 135,341
GP% by customer region	8%	29%
South America [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 606,219
COGS by customer region	(180,988)
Gross Profit by customer region	$ 425,231
GP% by customer region	70%
Other [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 36,675
COGS by customer region	(30,651)
Gross Profit by customer region	$ 6,024
GP% by customer region	16%

Commitments (Details)

Commitments (Details) £ in Thousands					1 Months Ended
	May 11, 2022 USD ($)	May 11, 2022 GBP (£)	Dec. 02, 2020	Jul. 14, 2017	Jun. 21, 2022 USD ($)	Jun. 21, 2022 GBP (£)	Mar. 31, 2022 USD ($)
Commitments (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 of interest percentage			70%
Loans amount							$ 110,000
Subsequent Event [Member]
Commitments (Details) [Line Items]
Equity funds	$ 16,000,000	£ 13,000
Senior debt					$ 34,900,000	£ 28,250

Commitments (Details) - Schedul

Commitments (Details) - Schedule of lease assets are categorized as right of use assets	12 Months Ended
	Mar. 31, 2022
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. 01, 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. 01, 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. 01, 2020
Lease expiry	May 31, 2025
Term (years)	5 years 3 months
Discount rate	4.65%	[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, 2022 USD ($)
Schedule of operating lease expense [Abstract]
Operating lease expense	$ 485,087	[1]
[1]Including right of use amortization and imputed interest. Lease payments include maintenance, operating expense, and tax.

Commitments (Details) - Sched_3

Commitments (Details) - Schedule of minimum annual lease payments	Mar. 31, 2022 USD ($)
Schedule of minimum annual lease payments [Abstract]
2023	$ 501,906
2024	276,296
2025	67,919
2026	11,320
Total future minimum lease payments	857,441
Imputed interest	(43,401)
Operating lease obligations	$ 814,040

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Tax benefit		50%
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.
Net operating losses		$ 23,249,000
Deferred tax liabilities

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of components of income before income taxes - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	$ (10,752,458)
As restated [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes		$ (1,810,425)
United States [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	(11,158,236)
United States [Member] | As restated [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes		532,343
Foreign [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes	$ 405,778
Foreign [Member] | As restated [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net income (loss) before taxes		$ (2,342,768)

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, 2022	Mar. 31, 2021
Income Taxes (Details) - Schedule of income tax benefit at the statutory rates to income tax benefit at the company's effective tax rate [Line Items]
Net income (loss) before taxes	$ (10,752,458)
Statutory tax rate	21%
Expected income tax expense (recovery)	$ (2,258,016)
Permanent differences and other	545,959
Foreign tax rate difference	17,390
Change in valuation allowance	1,694,667
Income tax provision
Current
Deferred
As restated [Member]
Income Taxes (Details) - Schedule of income tax benefit at the statutory rates to income tax benefit at the company's effective tax rate [Line Items]
Net income (loss) before taxes		$ (1,810,425)
Statutory tax rate		21%
Expected income tax expense (recovery)		$ (380,189)
Permanent differences and other		2,289,528
Foreign tax rate difference		(28,961)
Change in valuation allowance		(1,880,378)
Income tax provision
Current
Deferred

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of deferred income tax assets and liabilities - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Income Taxes (Details) - Schedule of deferred income tax assets and liabilities [Line Items]
Net operating losses carried forward	$ 4,883,996
Tax basis of intangibles and depreciable assets in excess of book value	(257,948)
Lease receivable without tax basis	(143,127)
Warranty and accruals timing differences	339,931
Deferred tax asset	4,822,852
Valuation allowance	(4,822,852)
Net deferred tax asset
As restated [Member]
Income Taxes (Details) - Schedule of deferred income tax assets and liabilities [Line Items]
Net operating losses carried forward		$ 3,459,282
Tax basis of intangibles and depreciable assets in excess of book value		(230,624)
Lease receivable without tax basis		(286,254)
Warranty and accruals timing differences		185,781
Deferred tax asset		3,128,185
Valuation allowance		(3,128,185)
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, 2022 USD ($)
Income Taxes (Details) - Schedule of accumulated net operating losses incurred in the U.S. [Line Items]
2036	$ 2,033,000
2038	897,000
No expiration	20,319,000
Total estimated tax losses	23,249,000
U.S. [Member]
Income Taxes (Details) - Schedule of accumulated net operating losses incurred in the U.S. [Line Items]
2036	2,033,000
2038	897,000
No expiration	15,427,000
Total estimated tax losses	18,357,000
UK and Other [Member]
Income Taxes (Details) - Schedule of accumulated net operating losses incurred in the U.S. [Line Items]
2036
2038
No expiration	4,892,000
Total estimated tax losses	$ 4,892,000

Subsequent event (Details)

Subsequent event (Details) - 1 months ended Jun. 21, 2022 £ in Thousands, $ in Thousands	USD ($)	GBP (£)
Subsequent Event [Member]
Subsequent event (Details) [Line Items]
Senior debt amount	$ 34,900	£ 28,250

Effects of Corrections of Err_3

Effects of Corrections of Errors and Restatement of Quarterly Financial Statements (Unaudited) (Details) - Schedule of balance sheet - USD ($)		Dec. 31, 2021		Sep. 30, 2021		Jun. 30, 2021		Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020
As Previously Reported [Member]
ASSETS
Accrued revenue	[1]
Prepaid manufacturing costs	[2]	3,339,968		3,868,678		3,853,677		17,789,691	18,409,820	18,961,455
Total Current Assets		23,050,745		30,909,147		35,533,308		45,958,263	47,232,323	55,141,251
Total Assets		43,000,344		51,303,726		56,927,908		66,981,557	69,494,891	78,342,418
Current Liabilities
Accounts payable and accrued liabilities		12,185,211		15,628,689		21,690,414		28,699,844	28,691,182	35,915,513
Contract liabilities		18,006,220		19,038,435		13,584,240		16,442,665	15,879,562	18,853,138
Total Current Liabilities		32,509,427		37,307,526		38,056,285		47,412,017	46,724,689	56,906,612
Total Liabilities		33,501,848		38,870,300		40,399,372		50,110,950	50,727,986	61,264,352
Stockholders’ Equity
Deficit		(84,084,161)		(81,102,693)		(76,928,183)		(75,693,292)	(72,512,645)	(73,832,654)
Total stockholders’ equity before treasury stock		9,598,250						16,870,607
Total Stockholders’ Equity		9,498,496		12,433,426		16,528,536		16,870,607	18,766,905	17,078,066
Total Liabilities and Stockholders’ Equity		43,000,344		51,303,726		56,927,908		66,981,557	69,494,891	78,342,418
Adjustments [Member]
ASSETS
Accrued revenue	[1]							12,034,846	15,016,012	15,142,142
Prepaid manufacturing costs	[2]	(3,037,138)		(2,828,375)		(2,769,529)		(11,395,507)	(11,322,288)	(9,824,493)
Total Current Assets		(3,037,138)		(2,828,375)		(2,769,529)		639,339	3,693,724	5,317,650
Total Assets		(3,037,138)		(2,828,375)		(2,769,529)		639,339	3,693,724	5,317,650
Current Liabilities
Accounts payable and accrued liabilities		334,489		492,325		364,495		570,038	2,800,967	4,616,593
Contract liabilities		(4,604,663)		(2,022,658)		(2,022,657)		(718,412)	500,363	1,669,072
Total Current Liabilities		(4,270,174)		(1,530,332)		(1,658,162)		(148,374)	3,301,329	6,285,666
Total Liabilities		(4,270,174)		(1,530,332)		(1,658,162)		(148,374)	3,301,329	6,285,666
Stockholders’ Equity
Deficit		1,233,036		(1,298,043)		(1,111,367)		787,713	392,395	(968,016)
Total stockholders’ equity before treasury stock		1,233,036						787,713
Total Stockholders’ Equity		1,233,036		(1,298,043)		(1,111,367)		787,713	392,395	(968,016)
Total Liabilities and Stockholders’ Equity		(3,037,138)		(2,828,375)		(2,769,529)		639,339	3,693,724	5,317,650
As Restated [Member]
ASSETS
Accrued revenue	[1]							15,404,699	15,484,017	16,968,429
Prepaid manufacturing costs		302,830	[2]	1,040,303	[2]	1,084,148	[2]	6,394,184	7,087,532	9,136,962
Total Current Assets		20,013,607		28,080,772		32,763,779		46,597,602	50,926,047	60,458,901
Total Assets		39,963,206		48,475,351		54,158,379		67,620,896	73,188,615	83,660,068
Current Liabilities
Accounts payable and accrued liabilities		12,519,700		16,121,014		22,054,909		29,269,882	31,492,149	40,532,106
Contract liabilities		13,401,557		17,015,777		11,561,583		15,724,253	16,379,925	20,522,210
Total Current Liabilities		28,239,253		35,777,194		36,398,123		47,263,643	50,026,018	63,192,278
Total Liabilities		29,231,674		37,339,968		38,741,210		49,962,576	54,029,315	67,550,018
Stockholders’ Equity
Deficit		(82,851,125)		(82,400,736)		(78,039,550)		(74,905,579)	(72,120,250)	(74,800,670)
Total stockholders’ equity before treasury stock		10,831,286						17,658,320
Total Stockholders’ Equity		10,731,532		11,135,383		15,417,169		17,658,320	19,159,300	16,110,050
Total Liabilities and Stockholders’ Equity		$ 39,963,206		$ 48,475,351		$ 54,158,379		67,620,896	73,188,615	83,660,068
Balance sheet reclassification [Member]
ASSETS
Accrued revenue	[1]							3,369,853	468,006	1,826,287
Prepaid manufacturing costs	[2]
Total Current Assets
Total Assets
Current Liabilities
Total Current Liabilities
Total Liabilities
Stockholders’ Equity
Deficit
Total stockholders’ equity before treasury stock
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity
[1]Previously included within “Accounts receivable and other receivable”[2]previously described as “Contract assets”

Effects of Corrections of Err_4

Effects of Corrections of Errors and Restatement of Quarterly Financial Statements (Unaudited) (Details) - Schedule of consolidated statement of operations and comprehensive income - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2021	Dec. 31, 2020
As Previously Reported [Member]
Condensed Income Statements, Captions [Line Items]
Revenue	$ 2,642,184	$ 239,381	$ 2,653,439	$ 4,658,466	$ 8,974,063	$ 28,496,361	$ 2,892,820	$ 37,470,424	$ 5,535,004	$ 42,128,890
Cost of Goods Sold	1,328,338	106,429	1,702,480	3,625,204	5,433,145	16,456,899	1,808,909	21,890,044	3,137,247	25,515,248
Gross Profit (Loss)	1,313,846	132,952	950,959	1,033,262	3,540,918	12,039,462	1,083,911	15,580,380	2,397,757	16,613,642
Amortization of intangible assets	396,539	391,188	390,490	389,703	389,675	389,661	781,678	779,336	1,178,217	1,169,039
Consulting fees, technical support, and commissions	1,026,808	991,101	1,054,353	1,238,962	2,834,170	5,510,011	2,045,454	8,344,181	3,072,262	9,583,143
Salaries and wage expenses	1,234,243	1,393,514	1,401,980	1,187,967	1,119,887	2,202,387	2,795,494	3,322,274	4,029,737	4,510,241
Operating Expenses	4,328,005	4,545,105	3,894,925	4,386,278	5,976,320	10,610,955	8,440,030	16,587,275	12,768,035	20,973,553
Net Income / (Loss) for the period	(2,981,468)	(4,174,510)	(2,787,926)	(3,180,647)	1,320,009	1,488,681	(6,962,436)	2,808,690	(9,943,904)	(371,957)
Comprehensive Income / (Loss) for the period	$ (2,848,965)	$ (4,133,301)	$ (2,611,810)	$ (2,573,798)	$ 1,459,851	$ 1,432,884	$ (6,745,111)	$ 2,892,735	$ (9,594,076)	$ 318,937
Basic and diluted income (loss) per share (in Dollars per share)	$ (0.06)	$ (0.09)	$ (0.06)	$ (0.07)	$ 0.03	$ 0.03	$ (0.15)	$ 0.06	$ (0.21)	$ (0.01)
Adjustments [Member]
Condensed Income Statements, Captions [Line Items]
Revenue	$ 2,610,624	$ (100,845)	$ (1,330,189)	$ (1,018,121)	$ 1,751,174	$ (5,285,955)	$ (1,431,033)	$ (3,534,781)	$ 1,179,590	$ (4,552,902)
Cost of Goods Sold	654,921	577,632	(181,471)	(145,318)	3,172,780	3,351,725	396,160	6,524,505	1,051,081	6,379,187
Gross Profit (Loss)	1,955,703	(678,476)	(1,148,717)	(872,803)	(1,421,606)	(8,637,680)	(1,827,194)	(10,059,286)	128,509	(10,932,088)
Amortization of intangible assets	(219,367)	(219,367)	(219,367)	(230,966)	(230,966)	(230,966)	(438,734)	(461,932)	(658,101)	(692,898)
Consulting fees, technical support, and commissions	(262,429)	(208,400)	(308,801)	(651,985)	(2,165,881)	(4,699,616)	(517,201)	(6,865,497)	(779,630)	(7,517,483)
Salaries and wage expenses	(93,580)	(64,034)	(146,773)	(385,169)	(385,169)	(385,169)	(210,808)	(770,339)	(304,388)	(1,155,508)
Operating Expenses	(575,376)	(491,801)	(674,942)	(1,268,121)	(2,782,016)	(5,315,751)	(1,166,742)	(8,097,768)	(1,742,118)	(9,365,888)
Net Income / (Loss) for the period	2,531,078	(186,675)	(473,776)	395,318	1,360,410	(3,321,928)	(660,451)	(1,961,518)	1,870,627	(1,566,200)
Comprehensive Income / (Loss) for the period	2,531,078	(186,675)	(473,776)	395,318	1,360,410	(3,321,928)	(660,451)	(1,961,518)	1,870,627	(1,566,200)
As Restated [Member]
Condensed Income Statements, Captions [Line Items]
Revenue	5,252,808	138,536	1,323,250	3,640,345	10,725,237	23,210,406	1,461,787	33,935,643	6,714,594	37,575,988
Cost of Goods Sold	1,983,259	684,061	1,521,009	3,479,886	8,605,925	19,808,624	2,205,069	28,414,549	4,188,328	31,894,435
Gross Profit (Loss)	3,269,549	(545,524)	(197,758)	160,459	2,119,312	3,401,782	(743,283)	5,521,094	2,526,266	5,681,554
Amortization of intangible assets	177,172	171,821	171,123	158,737	158,709	158,695	342,944	317,404	520,116	476,141
Consulting fees, technical support, and commissions	764,379	782,701	745,552	586,977	668,289	810,395	1,528,253	1,478,684	2,292,632	2,065,660
Salaries and wage expenses	1,140,663	1,329,480	1,255,207	802,798	734,718	1,817,218	2,584,686	2,551,935	3,725,349	3,354,733
Operating Expenses	3,752,629	4,053,304	3,219,983	3,118,157	3,194,304	5,295,204	7,273,288	8,489,507	11,025,917	11,607,665
Net Income / (Loss) for the period	(450,390)	(4,361,185)	(3,261,702)	(2,785,329)	2,680,419	(1,833,247)	(7,622,887)	847,172	(8,073,277)	(1,938,157)
Comprehensive Income / (Loss) for the period	$ (317,887)	$ (4,319,976)	$ (3,085,586)	$ (2,178,480)	$ 2,820,261	$ (1,889,044)	$ (7,405,562)	$ 931,217	$ (7,723,449)	$ (1,247,263)
Basic and diluted income (loss) per share (in Dollars per share)	$ (0.01)	$ (0.09)	$ (0.07)	$ (0.06)	$ 0.06	$ (0.04)	$ (0.16)	$ 0.02	$ (0.17)	$ (0.04)

Effects of Corrections of Err_5

Effects of Corrections of Errors and Restatement of Quarterly Financial Statements (Unaudited) (Details) - Schedule of consolidated statement of operations and comprehensive income (Parentheticals) - $ / shares	3 Months Ended						6 Months Ended		9 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2021	Dec. 31, 2020
As Previously Reported [Member]
Condensed Income Statements, Captions [Line Items]
Basic and diluted income (loss) per share	$ (0.06)	$ (0.09)	$ (0.06)	$ (0.07)	$ 0.03	$ 0.03	$ (0.15)	$ 0.06	$ (0.21)	$ (0.01)
As Restated [Member]
Condensed Income Statements, Captions [Line Items]
Basic and diluted income (loss) per share	$ (0.01)	$ (0.09)	$ (0.07)	$ (0.06)	$ 0.06	$ (0.04)	$ (0.16)	$ 0.02	$ (0.17)	$ (0.04)