Pacific Green (PGTK) 10-Q 21 Nov 22 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Sep. 30, 2022	Nov. 21, 2022
Document Information Line Items
Entity Registrant Name	PACIFIC GREEN TECHNOLOGIES INC.
Trading Symbol	PGTK
Document Type	10-Q
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		47,026,886
Amendment Flag	false
Entity Central Index Key	0001553404
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-54756
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-4966163
Entity Address, Address Line One	Suite 10212
Entity Address, Address Line Two	8 The Green
Entity Address, City or Town	Dover
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19901
City Area Code	(302)
Local Phone Number	601-4659
Title of 12(b) Security	Common Stock
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets (Unaudited)	Sep. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)
Assets
Cash and cash equivalent	$ 3,025,506	$ 6,286,468
Short-term investments and amounts in escrow (Note 3)	1,540,992	1,932,323
Accounts receivable, net of allowance for doubtful accounts of $257,991 and $828,461 at September 30, 2022 and March 31, 2022, respectively	1,984,066	4,884,101
Other receivable, net of allowance for doubtful accounts of $1,725 and $1,512 at September 30, 2022 and March 31, 2022, respectively	136,117	10,599,746
Accrued revenue (Note 8)	237,475	531,947
Prepaid expenses, parts inventory and advances	1,600,563	582,063
Prepaid manufacturing costs (Note 8)	842,959	38,010
Total current assets	9,367,678	24,854,658
Project under development (Note 6)	19,172,509	3,855,792
Property and equipment (Note 4)	964,261	1,166,241
Intangible assets (Note 5)	6,658,772	7,099,748
Right of use asset	527,528	739,091
Security deposits and other advances	927,763	949,644
Total assets	37,618,511	38,665,174
Current liabilities
Accounts payable and accrued liabilities (Note 9)	5,083,979	9,594,787
Warranty provision (Note 11)	822,120	865,451
Contract liabilities (Note 8)	10,100,561	8,143,109
Loans payable (Note 10)	533,324
Current portion of lease obligations (Note 15(a))	429,259	472,068
Due to related parties (Note 12)	73,797	4,250
Total current liabilities	17,043,040	19,079,665
Long term loans payable (Note 10)	1,134,102
Non – current portion of lease obligation (Note 15(a))	48,585	341,972
Total liabilities	18,225,727	19,421,637
Stockholders’ equity
Preferred stock, 10,000,000 shares authorized, $0.001 par value nil and nil shares issued and outstanding at September 30, 2022 and March 31, 2022, respectively
Common stock, 500,000,000 shares authorized, $0.001 par value 47,026,886 and 47,026,886 shares issued and outstanding at September 30, 2022 and March 31, 2022, respectively	47,027	47,027
Additional paid-in capital	92,456,115	92,429,203
Accumulated other comprehensive income	1,853,722	2,035,666
Deficit	(91,031,407)	(85,530,306)
Total stockholders’ equity before treasury stock	3,325,457	8,981,590
Treasury stock, at cost, 56,162 shares and 56,162 shares at September 30, 2022 and March 31, 2022, respectively	(99,754)	(99,754)
Total stockholders’ equity	3,225,703	8,881,836
Noncontrolling interest (Note 7(a) and (b))	16,167,081	10,361,701
Total equity	19,392,784	19,243,537
Total liabilities and stockholders’ equity	$ 37,618,511	$ 38,665,174

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2022	Mar. 31, 2022
Statement of Financial Position [Abstract]
Net of allowance for doubtful account (in Dollars)	$ 257,991	$ 828,461
Other receivable for doubtful account (in Dollars)	$ 1,725	$ 1,512
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued	47,026,886	47,026,886
Common stock, shares outstanding	47,026,886	47,026,886
Treasury stock, shares	56,162	56,162

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)		3 Months Ended		6 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Sales (Note 8)
Total revenues		$ 1,195,353	$ 138,536	$ 3,219,229	$ 1,461,787
Cost of goods sold (Note 8)
Total cost of goods sold		1,054,680	684,060	2,283,223	2,205,069
Gross profit / (loss)		140,673	(545,524)	936,006	(743,282)
Expenses
Advertising and promotion		158,406	148,323	301,673	317,218
Amortization of intangible assets (Note 5)		662	171,821	1,350	342,944
Bad debts (recovery) / expense		(46,534)		(46,534)
Depreciation (Note 4)		49,487	49,777	103,071	99,543
Foreign exchange (gain) / loss		(393,375)	39,705	104,321	51,578
Management and technical consulting		315,240	782,701	1,304,324	1,528,254
Office and miscellaneous		527,307	415,567	990,076	793,830
Operating lease expense (Note 15)		99,253	120,212	208,990	243,367
Professional fees		460,635	671,009	747,660	947,678
Research and development				13,772
Salaries and wage expenses		1,065,710	1,329,480	2,048,624	2,584,686
Transfer agent and filing fees		17,043	148,048	30,797	161,223
Travel and accommodation		208,463	158,502	399,230	224,615
Warranty and related expense (recovery) (Note 11)			18,159	181,600	(21,648)
Total expenses		2,462,297	4,053,304	6,388,954	7,273,288
(Loss) / income before other income (expense)		(2,321,624)	(4,598,828)	(5,452,948)	(8,016,570)
Other income / (expenses)
Financing interest income		10,031	195,325	56,300	292,951
Interest (expense) / income and other		(39,360)	42,318	(77,711)	100,732
Total other (expense) / income		(29,329)	237,643	(21,411)	393,683
Net loss for the period before noncontrolling interest		(2,350,953)	(4,361,185)	(5,474,359)	(7,622,887)
Net income attributable to noncontrolling interest (Note 7(a) and (b))		(109,082)		26,742
Net loss for the period		(2,241,871)	(4,361,185)	(5,501,101)	(7,622,887)
Other comprehensive income
Foreign currency translation gain / (loss)		202,891	41,209	(181,944)	217,325
Comprehensive loss for the period		$ (2,038,980)	$ (4,319,976)	$ (5,683,045)	$ (7,405,562)
Net income per share, basic and diluted (in Dollars per share)		$ (0.05)	$ (0.09)	$ (0.12)	$ (0.16)
Weight average number of common shares outstanding, basic (in Shares)	[1]	47,339,386	47,316,539	47,339,386	47,309,839
Weight average number of dilutive shares outstanding, diluted (in Shares)		47,339,386	47,316,539	47,339,386	47,309,839
Products
Sales (Note 8)
Total revenues		$ 699,289		$ 2,354,447	$ 742,291
Cost of goods sold (Note 8)
Total cost of goods sold		713,040	474,784	1,700,247	1,704,902
Services
Sales (Note 8)
Total revenues		496,064	138,536	864,782	719,496
Cost of goods sold (Note 8)
Total cost of goods sold		$ 341,640	$ 209,276	$ 582,976	$ 500,167
[1]The period ended September 30, 2022, includes 312,500 (2021 – 312,500) stock options as they are exercisable at any time and for nominal cash consideration.

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Operations and Comprehensive Income (Loss) (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Net income per share, basic and diluted (in Dollars per share)	$ (0.05)	$ (0.09)	$ (0.12)	$ (0.16)

Condensed Consolidated Interi_5

Condensed Consolidated Interim Statements of Stockholders Equity (Unaudited) - USD ($)	Common stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Treasury Stock	Noncontrolling Interest	Deficit	Total
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 (Note 13)		13,788					13,788
Foreign exchange translation gain (Loss)			176,116				176,116
Net loss for the period						(3,261,703)	(3,261,703)
Balance at Jun. 30, 2021	$ 46,991	92,340,880	1,068,848			(78,039,551)	15,417,168
Balance (in Shares) at Jun. 30, 2021	46,990,565
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
Net loss for the period							(7,622,887)
Balance at Sep. 30, 2021	$ 47,027	92,379,035	1,110,057			(82,400,736)	11,135,383
Balance (in Shares) at Sep. 30, 2021	47,026,886
Balance at Jun. 30, 2021	$ 46,991	92,340,880	1,068,848			(78,039,551)	15,417,168
Balance (in Shares) at Jun. 30, 2021	46,990,565
Fair value of options granted (Note 13)		13,941					13,941
Shares issued for service	$ 11	23,989					24,000
Shares issued for service (in Shares)	11,321
Shares issued on the exercise of stock options	$ 25	225					250
Shares issued on the exercise of stock options (in Shares)	25,000
Foreign exchange translation gain (Loss)			41,209				41,209
Net loss for the period						(4,361,185)	(4,361,185)
Balance at Sep. 30, 2021	$ 47,027	92,379,035	1,110,057			(82,400,736)	11,135,383
Balance (in Shares) at Sep. 30, 2021	47,026,886
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
Fair value of options granted (Note 13)		17,718					17,718
Noncontrolling interest ((Note 7(a) and (b))					67,571		67,571
Foreign exchange translation gain (Loss)			(384,835)				(384,835)
Net loss for the period						(3,259,230)	(3,259,230)
Balance at Jun. 30, 2022	$ 47,027	92,446,921	1,650,831	(99,754)	10,429,272	(88,789,536)	15,684,761
Balance (in Shares) at Jun. 30, 2022	47,026,886
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
Net loss for the period							(5,501,101)
Balance at Sep. 30, 2022	$ 47,027	92,456,115	1,853,722	(99,754)	16,167,081	(91,031,407)	19,392,784
Balance (in Shares) at Sep. 30, 2022	47,026,886
Balance at Jun. 30, 2022	$ 47,027	92,446,921	1,650,831	(99,754)	10,429,272	(88,789,536)	15,684,761
Balance (in Shares) at Jun. 30, 2022	47,026,886
Fair value of options granted (Note 13)		9,194					9,194
Noncontrolling interest ((Note 7(a) and (b))					5,737,809		5,737,809
Foreign exchange translation gain (Loss)			202,891				202,891
Net loss for the period						(2,241,871)	(2,241,871)
Balance at Sep. 30, 2022	$ 47,027	$ 92,456,115	$ 1,853,722	$ (99,754)	$ 16,167,081	$ (91,031,407)	$ 19,392,784
Balance (in Shares) at Sep. 30, 2022	47,026,886

Condensed Consolidated Interi_6

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Operating activities
Net loss for the period	$ (5,501,101)	$ (7,622,887)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of intangible assets (Note 5)	440,084	781,678
Depreciation (Note 4)	103,071	99,543
Fair value of stock options granted	26,912	27,729
Financing interest		(292,951)
Gain / (loss) on unrealized foreign exchange	741,527	(59,013)
Lease finance charge		9,453
Operating lease expense (Note 15)	208,990	243,367
Shares issued for services		24,000
Changes in operating assets and liabilities:
Short-term investments and amounts held in trust	391,331	238,149
Accounts receivable and other receivables	3,001,963	5,328,353
Accrued revenue	294,472	1,574,584
Prepaid expenses, parts inventory and advances	(1,018,499)	(816,960)
Security deposit	21,881
Lease payments	(249,024)	(273,144)
Prepaid manufacturing costs	(804,949)	25,162
Accounts payable and accrued liabilities	(4,510,808)	(11,633,333)
Warranty provision	(43,331)	(274,464)
Contract liabilities	1,957,452	5,434,882
Due to related parties	69,547	(174,837)
Net cash used in operating activities	(4,870,482)	(7,360,689)
Investing activities
Additions of property and equipment	(9,052)	(29,535)
Projects under development	(15,316,717)	(235,304)
Net cash used in investing activities	(15,325,769)	(264,839)
Financing activities
Noncontrolling interest (Note 7(a) and (b))	16,167,081
Proceeds from loan facility (Note 10)	1,667,426
Proceeds on option exercise		250
Net cash provided by investing activities	17,834,507	250
Effect of foreign exchange rate changes on cash	(899,218)	97,547
Change in cash and cash equivalents	(3,260,962)	(7,527,731)
Cash and cash equivalents, beginning of period	6,286,468	23,436,417
Cash and cash equivalents, end of period	$ 3,025,506	$ 15,908,686

Nature of Operations

Nature of Operations	6 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	1. Nature of Operations Pacific Green Technologies Inc. (the “Company”) was incorporated in the state of Delaware, USA on March 10, 1994. The Company is in the business of acquiring, developing, and marketing environmental technologies, with a focus on emission control technologies. The condensed consolidated interim financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2022. In the opinion of management, the accompanying condensed consolidated interim financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown. The preparation of these condensed consolidated interim financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of Presentation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America and are expressed in U.S. dollars. The following accounting policies are consistently applied in the preparation of the consolidated financial statements. These consolidated financial statements include the accounts of the Company and the following entities: Pacific Green Innoergy Technologies Ltd. (“Innoergy”) (Formerly Innoergy Ltd.) Wholly-owned subsidiary Pacific Green Marine Technologies Group Inc. (“PGMG”) Wholly-owned subsidiary Pacific Green Marine Technologies Inc. (PGMT US) Wholly-owned subsidiary of PGMG Pacific Green Technologies (UK) Ltd. (Formerly Pacific Green Marine Technologies Ltd.) (“PGTU”) Wholly-owned subsidiary of PGMG Pacific Green 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 Pacific Green Battery Energy Parks 2 Ltd. (“PGBEP2”) Wholly-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) Restatement of Financial Statements In June 2022, while preparing the financial statements for the year-ending March 31, 2022, the Company identified errors in previously issued unaudited quarterly financial statements. Refer to Note 2 and Note 22 to the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the year ended March 31, 2022, for additional information regarding the impact of the restatement on the Company’s unaudited condensed consolidated statement of operations and certain note presentation. - 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 reclassified within the operating activities for all periods presented. CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Three months ended Six months ended As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 239,381 (100,845 ) 138,536 2,892,820 (1,431,033 ) 1,461,787 Cost of goods sold 106,429 577,632 684,060 1,808,909 396,160 2,205,069 Gross profit / (loss) 132,952 (678,476 ) (545,524 ) 1,083,911 (1,827,194 ) (743,283 ) Amortization of intangible assets 391,188 (219,367 ) 171,821 781,678 (438,734 ) 342,944 Consulting fees, technical support, and commissions 991,101 (208,400 ) 782,701 2,045,454 (517,201 ) 1,528,253 Salaries and wage expenses 1,393,514 (64,034 ) 1,329,480 2,795,494 (210,808 ) 2,584,686 Operating expenses 4,545,105 (491,801 ) 4,053,304 8,440,030 (1,166,742 ) 7,273,288 Net loss for the period (4,174,510 ) (186,675 ) (4,361,185 ) (6,962,436 ) (660,451 ) (7,622,887 ) Comprehensive loss for the period (4,133,301 ) (186,675 ) (4,319,976 ) (6,745,111 ) (660,451 ) (7,405,562 ) Basic and diluted income / (loss) per share (0.09 ) (0.09 ) (0.15 ) (0.16 ) (c) 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	6 Months Ended
	Sep. 30, 2022
Short-Term Investments and Amounts in Escrow [Abstract]
Short-term Investments and amounts in escrow	3. Short-term Investments and Amounts in Escrow At September 30, 2022, the Company has a $57,948 (March 31, 2022 - $60,837) 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 September 30, 2022, the Company’s solicitor is holding $1,483,044 (March 31, 2022 - $1,871,486) relating to proceeds under customer contracts to be released upon satisfying performance obligations.

Property and Equipment

Property and Equipment	6 Months Ended
	Sep. 30, 2022
Property and Equipment [Abstract]
Property and Equipment	4. Property and Equipment Cost Accumulated September 30, March 31, Building 918,039 (195,542 ) 722,497 857,922 Furniture and equipment 371,425 (196,760 ) 174,665 202,764 Computer equipment 15,393 (13,995 ) 1,398 4,368 Leasehold improvements 9,963 (6,974 ) 2,989 19,401 Testing equipment- scrubber system 132,513 (69,801 ) 62,712 81,786 Total 1,447,333 (483,072 ) 964,261 1,166,241 For the three and six months ended September 30, 2022, the Company recorded $49,487 (2021 – $49,777) and $103,071 (2021 – $99,543) in depreciation expense on property and equipment.

Intangible Assets

Intangible Assets	6 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	5. Intangible Assets Cost Accumulated Cumulative September 30, March 31, Patents and technical information 35,852,556 (8,743,147 ) (20,457,255 ) 6,652,154 7,090,887 Software licensing 12,830 (6,212 ) – 6,618 8,861 Total 35,865,386 (8,749,359 ) (20,457,255 ) 6,658,772 7,099,748 For the three and six months ended September 30, 2022, the Company recorded $220,029 (2021 – $391,188) and $440,084 (2021 – $781,678) in amortization expense on intangible assets. For the three and six months ended September 30, 2022, the Company has allocated $219,367 (2021 - $219,367) and $438,734 (2021 - $438,734) of amortization of patents and technical information to cost of goods sold. The amount remaining in amortization expense is $662 (2021 - $171,821) and $1,350 (2021 - $342,944) for the three and six months ended September 30, 2022. Future amortization of intangible assets is as follows based on fiscal year: $ 2023 439,984 2024 880,132 2025 880,132 2026 877,452 2027 877,452 Thereafter 2,703,620 Total 6,658,772

Acquisition of Richborough Ener

Acquisition of Richborough Energy Park Ltd	6 Months Ended
	Sep. 30, 2022
Acquisition of Richborough Energy Park Ltd. [Abstract]
Acquisition of Richborough Energy Park Ltd	6. 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 conditional payment was made in June 2022. The third and final payment is planned to be made in March 2023. 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. For the six months ended September 30, 2022, additions of $15,316,717 to project under development were recorded.

Noncontrolling Interest

Noncontrolling Interest	6 Months Ended
	Sep. 30, 2022
Noncontrolling Interest [Abstract]
Noncontrolling Interest	7. Noncontrolling Interest (a) 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 $16.3 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 $9.4 million (£7.2 million) for the three months ended June 30, 2022 and a further $6.7 million (£5.6 million) for the three months ended September 30, 2022. It will receive the remaining $0.2 million (£0.2 million) demand as project cash requirements demand. Details of the carrying amount of the noncontrolling interests are as follows: $ Non-redeemable noncontrolling interest, March 31, 2022 10,361,701 Noncontrolling interest coupon distribution 115,240 Net income attributable to noncontrolling interest, June 30, 2022 24,464 Non-redeemable noncontrolling interest, June 30, 2022 10,501,405 Non-redeemable noncontrolling interest contribution 5,778,638 Noncontrolling interest coupon distribution – Net loss attributable to noncontrolling interest, September 30, 2022 (52,921 ) Non-redeemable noncontrolling interest, September 30, 2022 16,227,122 (b) On December 2, 2020, the Company signed an 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. The Company incorporated Pacific Green Technologies Arabia LLC on November 23, 2021. The Company has paid in share capital and loans amounting to $504,849 to fund operational expenses from April 1, 2022. Details of the carrying amount of the noncontrolling interests are as follows: $ Redeemable noncontrolling interest, March 31, 2022 – Redeemable noncontrolling interest receivable from Amkest Group (68,253 ) Net loss attributable to noncontrolling interest, June 30, 2022 (3,880 ) Redeemable noncontrolling interest, June 30, 2022 (72,133 ) Written - off redeemable noncontrolling interest receivable from Amkest Group 68,253 Net loss attributable to noncontrolling interest, September 30, 2022 (56,161 ) Non-redeemable noncontrolling interest, September 30, 2022 (60,041 )

Sales, Prepaid Manufacturing Co

Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities	6 Months Ended
	Sep. 30, 2022
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities [Abstract]
Sales, Prepaid Manufacturing Costs, Cost of goods sold, and Contract Liabilities	8. 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 three and six months ended September 30, 2022, and 2021 is as follows: Three Months Three Months Six Months Six Months Products 699,289 – 2,354,447 742,291 Services 496,064 138,536 864,782 719,496 Total 1,195,353 138,536 3,219,229 1,461,787 Revenue from services include specific services provided to marine scrubber systems as well as design and engineering services for Concentrated Solar Power. Contracts for specific services provided to marine scrubber systems represent maintenance services. Contracts for Concentrated Solar Power 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 three and six months ended September 30, 2022, and 2021 is as follows: Three Months Three Months Six Months Six Months Specific services provided to marine scrubber systems 362,649 39,674 651,552 408,467 Design and engineering services for Concentrated Solar Power 133,415 98,862 213,229 311,029 Total 496,064 138,536 864,781 719,496 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 billing terms with customers. As a result of the timing differences between customer sales invoices and percentage of completion of the contract, contractual assets and contractual liabilities have been recognized. Changes in the Company’s contract assets and liabilities for the periods are noted as below: Accrued Revenue Prepaid Sales Contract Liabilities 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 ) Customer receipts and receivables – – – (4,311,899 ) Scrubber sales recognized in revenue – 2,354,447 2,354,447 Payments and accruals under contracts (294,472 ) 2,505,196 – – Cost of goods sold recognized in earnings – (1,700,247 ) (1,700,247 ) – Balance, September 30, 2022 237,475 842,959 (10,100,561 ) Cost of goods sold for the period ended September 30, 2022 and 2021 is comprised as follows: Three Months Three Months Six Months Six Months Scrubber costs recognized 419,736 – 1,042,901 584,286 Salaries and wages 23,940 85,623 86,319 250,055 Amortization of intangibles 219,367 219,367 438,734 438,734 Commission type costs 49,997 169,794 132,293 431,827 Design and engineering services for CSP 51,232 16,909 150,200 179,863 Specific services provided to marine scrubber systems 290,408 192,367 432,776 320,304 Total 1,054,680 684,060 2,283,223 2,205,069 As of September 30, 2022, Contract liabilities included $8,038,674 (March 31, 2022 - $8,098,009) 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. None

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	6 Months Ended
	Sep. 30, 2022
Accounts Payable and Accruals [Abstract]
Accounts payable and accrued liabilities	9. Accounts Payable and Accrued Liabilities September 30, March 31, Accounts payable 1,210,997 757,102 Accrued liabilities 3,712,301 8,567,795 Loans payable – 55,003 Payroll liabilities 160,681 214,887 Total short term accounts payable and accrued liabilities 5,083,979 9,594,787 Long term accounts payable and accrued liabilities – – Balance, end of period 5,083,979 9,594,787

Loans Payable

Loans Payable	6 Months Ended
	Sep. 30, 2022
Loans Payable [Abstract]
Loans Payable	10. Loans Payable On June 16, 2022, the Company signed a Facilities Agreement with Close Leasing Limited, for a total of £28.25 million ($34.90 million) for the Richborough project. This constitutes a development facility at 4.5% above bank base rate until December 31, 2023. This will then be refinanced to a 5-year term loan, on a 10-year amortization profile. The term loan will bear interest at 4.5% above bank base rate for 20% of the balance, and a fixed rate of 7.173% for the 5-year period on the remaining 80% of the balance. There is also a revolving credit facility of up to £1.19 million ($1.47 million) available until March 31, 2024. As at September 30, 2022, a total of £1,018,594 ($1,134,102) of the development facility had been utilized. This is not repayable until the development facility has been refinanced into the term facility. Meanwhile a total of £479,005 ($533,324) of the revolving credit facility was drawn as at September 30, 2022. As at September 30, 2022, the Company is compliant with all financial covenants specified in the Facilities Agreement. September 30, March 31, Loans payable 533,324 – Long term loans payable 1,134,102 – Balance, end of period 1,667,426 –

Warranty Costs

Warranty Costs	6 Months Ended
	Sep. 30, 2022
Warranty Costs [Abstract]
Warranty Costs	11. Warranty Costs During the three and six months ended September 30, 2022, the Company recorded a non-cash warranty expense of $ nil A summary of the changes in the warranty costs is shown below: September 30, March 31, Balance, beginning of period 865,451 2,425,107 Provision for warranty, net of expirations 181,600 (731,529 ) Warranty recoveries (costs) (224,931 ) (828,127 ) Balance, end of period 822,120 865,451

Related Party Transactions

Related Party Transactions	6 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	12. Related Party Transactions (a) At September 30, 2022, the Company owed $73,797 to (March 31, 2022 – $4,250) companies controlled by a director and officer of the Company. The amounts owing are unsecured, non-interest bearing, and due on demand. (b) During the three and six months ended September 30, 2022, the Company incurred $206,072 (2021 – $254,240) and $426,910 (2021 – $459,992) in consulting fees, salaries, and commissions to companies controlled by a director of the Company. (c) During the three and six months ended September 30, 2022, the Company incurred $46,289 (2021– $12,750) and $101,154 (2021– $25,500) in consulting fees to a director, or companies controlled by a director of a Subsidiary of the Company. (d) During the three and six months ended September 30, 2022, the Company incurred $201,072 (2021– $nil) and $505,572 (2021– $nil) in consulting fees to a director, or companies controlled by a director of the Company.

Stock Options

Stock Options	6 Months Ended
	Sep. 30, 2022
Stock Options [Abstract]
Stock Options	13. Stock Options The following table summarizes the continuity of stock options: Number of Weighted Weighted Aggregate 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, September 30, 2022 537,500 0.56 0.95 227,638 Balance, September 30, 2022, vested and exercisable 512,500 0.55 0.89 225,463 Additional information regarding stock options outstanding as at September 30, 2022 is as follows: Issued and Outstanding Number of shares Weighted average Exercise price 312,500 0.25 0.01 25,000 0.29 2.26 25,000 1.29 1.03 50,000 1.5 1.50 25,000 2.30 0.90 20,000 2.46 1.20 40,000 2.46 1.20 40,000 2.84 1.20 537,500 The estimated fair value of the stock options was being recorded over the requisite service period to vesting. For the three and six months ended September 30, 2022, the fair value of $9,194 (2021 - $13,941) and $26,912 (2021 - $27,729) was recorded as salaries expense. The fair values were estimated using the Black-Scholes option pricing model assuming no expected dividends or forfeitures and the following weighted average assumptions: Three and Six Months Ended Risk-free interest rate 1.90 % Expected life (in years) 3.12 Expected volatility 129 %

Segmented Information

Segmented Information	6 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segmented Information	14. Segmented Information The Company is located and operates in North America and its subsidiaries are primarily located and operating in Europe and Asia. September 30, 2022 North America Europe Asia Total Property and equipment 69,582 170,784 723,895 964,261 Intangible Assets 6,652,154 – 6,618 6,658,772 Right of use assets – 380,696 146,832 527,528 6,721,736 551,480 877,345 8,150,561 March 31, 2022 North 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 Three months ended September 30, 2022 North Europe Asia South Total Revenues by customer region 810 253,286 917,564 23,693 1,195,353 COGS by customer region 541 169,204 880,512 4,423 1,054,680 Gross Profit by customer region 269 84,082 37,052 19,270 140,673 GP% by customer region 33 % 33 % 4 % 81 % 12 % Three months ended September 30, 2021 Europe Asia South Total Revenues by customer region 35,544 45,992 57,000 138,536 COGS by customer region 647,125 19,916 17,019 684,060 Gross Profit by customer region (611,581 ) 26,076 39,981 (545,524 ) GP% by customer region -1721 % 57 % 70 % -394 % Six months ended September 30, 2022 North Europe Asia South Total Revenues by customer region 20,483 2,157,780 1,012,272 28,694 3,219,229 COGS by customer region 10,236 1,279,280 985,451 8,256 2,283,223 Gross Profit by customer region 10,247 878,500 26,821 20,438 936,006 GP% by customer region 50 % 41 % 3 % 71 % 29 % Six months ended September 30, 2021 Europe Asia South Total Revenues by customer region 1,141,685 165,602 154,500 1,461,787 COGS by customer region 2,003,465 155,477 46,127 2,205,069 Gross Profit by customer region (861,780 ) 10,125 108,373 (743,282 ) GP% by customer region -75 % 6 % 70 % -51 % For the three and six months ended September 30, 2022, 59% (2021 – 88%) and 61% (2021 – 21%) of the Company’s revenues were derived from the largest customer.

Commitments

Commitments	6 Months Ended
	Sep. 30, 2022
Commitments [Abstract]
Commitments	15. Commitments (a) The Company’s subsidiaries have entered into two long-term operating leases for office premises in London, United Kingdom, and Shanghai, China. These lease assets are categorized as right of use assets under ASU No. 2016-02. Long-term Lease Lease Term Discount rate* London, United Kingdom April 1, 2019 December 25, 2023 3.75 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 three and six months are summarized as follows: Three Months Three Months Six Months Six Months Operating lease expense * 99,253 120,212 208,990 243,367 * 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 remaining three fiscal years of the lease as follows: $ 2023 293,596 2024 144,210 2025 49,098 Total future minimum lease payments 486,904 Imputed interest (9,060 ) Operating lease obligations 477,844 (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.

Income Taxes

Income Taxes	6 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	16. 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: September 30, September 30, United States (3,394,876 ) (6,683,565 ) Foreign (2,106,225 ) (939,322 ) Net loss before taxes (5,501,101 ) (7,622,887 ) 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. September 30, September 30 Net loss before taxes (5,501,101 ) (7,622,887 ) Statutory tax rate 21 % 21 % Expected income tax recovery (1,155,231 ) (1,600,806 ) Permanent differences and other 40,258 18,541 Foreign tax rate difference 1,907 (33,116 ) Change in valuation allowance 1,113,066 1,613,381 Income tax provision – – Current – – Deferred – – Income tax provision – – At September 30, 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. The Company estimates that is has accumulated estimated net operating losses of approximately $28.6 million which were incurred mainly in the U.S, and which don’t begin to expire until 2033. In addition, the Company estimates that it has approximately $4.6 million in losses available in the United Kingdom. Historical losses in the U.S., are subject to limitations on use due to deemed changes in control for tax purposes. This impacts the timing and opportunity to use certain losses.

Subsequent Events

Subsequent Events	6 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events Funding arrangements (a) Between November 5 and November 7, 2022, a wholly owned United Kingdom subsidiary of the Company (Pacific Green Energy Parks (UK) Limited) executed five individual loan agreements, each for £100,000 and an aggregate of £500,000 (approximately $570,000) with counterparties resident in Australia, one of which is an entity related to Mr. Alexander Shead, independent director of the Company and all of which were arranged by Mr. Alexander Shead. The funds were received by the UK subsidiary between November 7 and November 14, 2022. (b) On November 8, 2022, a wholly owned United Kingdom subsidiary of the Company (Pacific Green Energy Parks (UK) Limited) executed a loan agreement for $226,000 with an entity resident in the USA which is related to Mr. Peter Rossbach, independent director of the Company. The funds were received by the UK subsidiary on November 9, 2022. Board of directors and audit committee (c) Effective November 14, 2022, Eric Prouty resigned as a non-executive director from board of directors of the Company. Mr. Prouty’s resignation did not result from any disagreement with the Company regarding our policies, practices, or otherwise. Simultaneously, Mr Prouty resigned as chair of the audit committee. On November 18, 2022, Mr. Alexander Shead was appointed interim chair of the audit committee.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Sep. 30, 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 Pacific Green Battery Energy Parks 2 Ltd. (“PGBEP2”) Wholly-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.
Restatement of financial statements	(b) Restatement of Financial Statements In June 2022, while preparing the financial statements for the year-ending March 31, 2022, the Company identified errors in previously issued unaudited quarterly financial statements. Refer to Note 2 and Note 22 to the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the year ended March 31, 2022, for additional information regarding the impact of the restatement on the Company’s unaudited condensed consolidated statement of operations and certain note presentation. - 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 reclassified within the operating activities for all periods presented. CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Three months ended Six months ended As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 239,381 (100,845 ) 138,536 2,892,820 (1,431,033 ) 1,461,787 Cost of goods sold 106,429 577,632 684,060 1,808,909 396,160 2,205,069 Gross profit / (loss) 132,952 (678,476 ) (545,524 ) 1,083,911 (1,827,194 ) (743,283 ) Amortization of intangible assets 391,188 (219,367 ) 171,821 781,678 (438,734 ) 342,944 Consulting fees, technical support, and commissions 991,101 (208,400 ) 782,701 2,045,454 (517,201 ) 1,528,253 Salaries and wage expenses 1,393,514 (64,034 ) 1,329,480 2,795,494 (210,808 ) 2,584,686 Operating expenses 4,545,105 (491,801 ) 4,053,304 8,440,030 (1,166,742 ) 7,273,288 Net loss for the period (4,174,510 ) (186,675 ) (4,361,185 ) (6,962,436 ) (660,451 ) (7,622,887 ) Comprehensive loss for the period (4,133,301 ) (186,675 ) (4,319,976 ) (6,745,111 ) (660,451 ) (7,405,562 ) Basic and diluted income / (loss) per share (0.09 ) (0.09 ) (0.15 ) (0.16 )
Recent Accounting Pronouncements	(c) Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses. The ASU sets forth a “current expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. As a smaller reporting company, this ASU is effective for fiscal years beginning after January 1, 2023, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this ASU on its Consolidated Financial Statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and management does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	6 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of consolidated statement of operations and comprehensive income	Three months ended Six months ended As Adjustments As As Adjustments As $ $ $ $ $ $ Revenue 239,381 (100,845 ) 138,536 2,892,820 (1,431,033 ) 1,461,787 Cost of goods sold 106,429 577,632 684,060 1,808,909 396,160 2,205,069 Gross profit / (loss) 132,952 (678,476 ) (545,524 ) 1,083,911 (1,827,194 ) (743,283 ) Amortization of intangible assets 391,188 (219,367 ) 171,821 781,678 (438,734 ) 342,944 Consulting fees, technical support, and commissions 991,101 (208,400 ) 782,701 2,045,454 (517,201 ) 1,528,253 Salaries and wage expenses 1,393,514 (64,034 ) 1,329,480 2,795,494 (210,808 ) 2,584,686 Operating expenses 4,545,105 (491,801 ) 4,053,304 8,440,030 (1,166,742 ) 7,273,288 Net loss for the period (4,174,510 ) (186,675 ) (4,361,185 ) (6,962,436 ) (660,451 ) (7,622,887 ) Comprehensive loss for the period (4,133,301 ) (186,675 ) (4,319,976 ) (6,745,111 ) (660,451 ) (7,405,562 ) Basic and diluted income / (loss) per share (0.09 ) (0.09 ) (0.15 ) (0.16 )

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Sep. 30, 2022
Property and Equipment [Abstract]
Schedule of property and equipment	Cost Accumulated September 30, March 31, Building 918,039 (195,542 ) 722,497 857,922 Furniture and equipment 371,425 (196,760 ) 174,665 202,764 Computer equipment 15,393 (13,995 ) 1,398 4,368 Leasehold improvements 9,963 (6,974 ) 2,989 19,401 Testing equipment- scrubber system 132,513 (69,801 ) 62,712 81,786 Total 1,447,333 (483,072 ) 964,261 1,166,241

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Cost Accumulated Cumulative September 30, March 31, Patents and technical information 35,852,556 (8,743,147 ) (20,457,255 ) 6,652,154 7,090,887 Software licensing 12,830 (6,212 ) – 6,618 8,861 Total 35,865,386 (8,749,359 ) (20,457,255 ) 6,658,772 7,099,748
Schedule of future amortization of intangible assets	$ 2023 439,984 2024 880,132 2025 880,132 2026 877,452 2027 877,452 Thereafter 2,703,620 Total 6,658,772

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	6 Months Ended
	Sep. 30, 2022
Noncontrolling Interest [Abstract]
Schedule of noncontrolling interests	$ Non-redeemable noncontrolling interest, March 31, 2022 10,361,701 Noncontrolling interest coupon distribution 115,240 Net income attributable to noncontrolling interest, June 30, 2022 24,464 Non-redeemable noncontrolling interest, June 30, 2022 10,501,405 Non-redeemable noncontrolling interest contribution 5,778,638 Noncontrolling interest coupon distribution – Net loss attributable to noncontrolling interest, September 30, 2022 (52,921 ) Non-redeemable noncontrolling interest, September 30, 2022 16,227,122 $ Redeemable noncontrolling interest, March 31, 2022 – Redeemable noncontrolling interest receivable from Amkest Group (68,253 ) Net loss attributable to noncontrolling interest, June 30, 2022 (3,880 ) Redeemable noncontrolling interest, June 30, 2022 (72,133 ) Written - off redeemable noncontrolling interest receivable from Amkest Group 68,253 Net loss attributable to noncontrolling interest, September 30, 2022 (56,161 ) Non-redeemable noncontrolling interest, September 30, 2022 (60,041 )

Sales, Prepaid Manufacturing _2

Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Tables)	6 Months Ended
	Sep. 30, 2022
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities [Abstract]
Schedule of revenue from the sale of products and delivery of services	Three Months Three Months Six Months Six Months Products 699,289 – 2,354,447 742,291 Services 496,064 138,536 864,782 719,496 Total 1,195,353 138,536 3,219,229 1,461,787
Schedule of service revenue	Three Months Three Months Six Months Six Months Specific services provided to marine scrubber systems 362,649 39,674 651,552 408,467 Design and engineering services for Concentrated Solar Power 133,415 98,862 213,229 311,029 Total 496,064 138,536 864,781 719,496
Schedule of contract assets and liabilities	Accrued Revenue Prepaid Sales Contract Liabilities 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 ) Customer receipts and receivables – – – (4,311,899 ) Scrubber sales recognized in revenue – 2,354,447 2,354,447 Payments and accruals under contracts (294,472 ) 2,505,196 – – Cost of goods sold recognized in earnings – (1,700,247 ) (1,700,247 ) – Balance, September 30, 2022 237,475 842,959 (10,100,561 )
Schedule of cost of goods sold	Three Months Three Months Six Months Six Months Scrubber costs recognized 419,736 – 1,042,901 584,286 Salaries and wages 23,940 85,623 86,319 250,055 Amortization of intangibles 219,367 219,367 438,734 438,734 Commission type costs 49,997 169,794 132,293 431,827 Design and engineering services for CSP 51,232 16,909 150,200 179,863 Specific services provided to marine scrubber systems 290,408 192,367 432,776 320,304 Total 1,054,680 684,060 2,283,223 2,205,069

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Sep. 30, 2022
Accounts Payable and Accruals [Abstract]
Schedule of accounts payable and accrued liabilities	September 30, March 31, Accounts payable 1,210,997 757,102 Accrued liabilities 3,712,301 8,567,795 Loans payable – 55,003 Payroll liabilities 160,681 214,887 Total short term accounts payable and accrued liabilities 5,083,979 9,594,787 Long term accounts payable and accrued liabilities – – Balance, end of period 5,083,979 9,594,787

Loans Payable (Tables)

Loans Payable (Tables)	6 Months Ended
	Sep. 30, 2022
Loans Payable [Abstract]
Schedule of Loans Payable	September 30, March 31, Loans payable 533,324 – Long term loans payable 1,134,102 – Balance, end of period 1,667,426 –

Warranty Costs (Tables)

Warranty Costs (Tables)	6 Months Ended
	Sep. 30, 2022
Warranty Costs [Abstract]
Schedule of changes in the warranty costs	September 30, March 31, Balance, beginning of period 865,451 2,425,107 Provision for warranty, net of expirations 181,600 (731,529 ) Warranty recoveries (costs) (224,931 ) (828,127 ) Balance, end of period 822,120 865,451

Stock Options (Tables)

Stock Options (Tables)	6 Months Ended
	Sep. 30, 2022
Stock Options [Abstract]
Schedule of continuity of stock options	Number of Weighted Weighted Aggregate 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, September 30, 2022 537,500 0.56 0.95 227,638 Balance, September 30, 2022, vested and exercisable 512,500 0.55 0.89 225,463
Schedule of additional information regarding stock options outstanding	Issued and Outstanding Number of shares Weighted average Exercise price 312,500 0.25 0.01 25,000 0.29 2.26 25,000 1.29 1.03 50,000 1.5 1.50 25,000 2.30 0.90 20,000 2.46 1.20 40,000 2.46 1.20 40,000 2.84 1.20 537,500
Schedule of fair value using the black-scholes option pricing model	Three and Six Months Ended Risk-free interest rate 1.90 % Expected life (in years) 3.12 Expected volatility 129 %

Segmented Information (Tables)

Segmented Information (Tables)	6 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of segment report information	September 30, 2022 North America Europe Asia Total Property and equipment 69,582 170,784 723,895 964,261 Intangible Assets 6,652,154 – 6,618 6,658,772 Right of use assets – 380,696 146,832 527,528 6,721,736 551,480 877,345 8,150,561 March 31, 2022 North 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
Schedule of revenues by customer region	Three months ended September 30, 2022 North Europe Asia South Total Revenues by customer region 810 253,286 917,564 23,693 1,195,353 COGS by customer region 541 169,204 880,512 4,423 1,054,680 Gross Profit by customer region 269 84,082 37,052 19,270 140,673 GP% by customer region 33 % 33 % 4 % 81 % 12 % Three months ended September 30, 2021 Europe Asia South Total Revenues by customer region 35,544 45,992 57,000 138,536 COGS by customer region 647,125 19,916 17,019 684,060 Gross Profit by customer region (611,581 ) 26,076 39,981 (545,524 ) GP% by customer region -1721 % 57 % 70 % -394 % Six months ended September 30, 2022 North Europe Asia South Total Revenues by customer region 20,483 2,157,780 1,012,272 28,694 3,219,229 COGS by customer region 10,236 1,279,280 985,451 8,256 2,283,223 Gross Profit by customer region 10,247 878,500 26,821 20,438 936,006 GP% by customer region 50 % 41 % 3 % 71 % 29 % Six months ended September 30, 2021 Europe Asia South Total Revenues by customer region 1,141,685 165,602 154,500 1,461,787 COGS by customer region 2,003,465 155,477 46,127 2,205,069 Gross Profit by customer region (861,780 ) 10,125 108,373 (743,282 ) GP% by customer region -75 % 6 % 70 % -51 %

Commitments (Tables)

Commitments (Tables)	6 Months Ended
	Sep. 30, 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% Shanghai, China March 1, 2020 May 31, 2025 5.25 4.65%
Schedule of operating lease expense	Three Months Three Months Six Months Six Months Operating lease expense * 99,253 120,212 208,990 243,367
Schedule of minimum annual lease payments	$ 2023 293,596 2024 144,210 2025 49,098 Total future minimum lease payments 486,904 Imputed interest (9,060 ) Operating lease obligations 477,844

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Schedule of components of income before income taxes	September 30, September 30, United States (3,394,876 ) (6,683,565 ) Foreign (2,106,225 ) (939,322 ) Net loss before taxes (5,501,101 ) (7,622,887 )
Schedule of income tax benefit at the statutory rates to income tax benefit at the company's effective tax rate	September 30, September 30 Net loss before taxes (5,501,101 ) (7,622,887 ) Statutory tax rate 21 % 21 % Expected income tax recovery (1,155,231 ) (1,600,806 ) Permanent differences and other 40,258 18,541 Foreign tax rate difference 1,907 (33,116 ) Change in valuation allowance 1,113,066 1,613,381 Income tax provision – – Current – – Deferred – – Income tax provision – –

Significant Accounting Polici_3

Significant Accounting Policies (Details)	6 Months Ended
	Sep. 30, 2022
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%

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of consolidated statement of operations and comprehensive income - USD ($)	3 Months Ended	6 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
As Previously Reported [Member]
Significant Accounting Policies (Details) - Schedule of consolidated statement of operations and comprehensive income [Line Items]
Revenue	$ 239,381	$ 2,892,820
Cost of goods sold	106,429	1,808,909
Gross profit (loss)	132,952	1,083,911
Amortization of intangible assets	391,188	781,678
Consulting fees, technical support, and commissions	991,101	2,045,454
Salaries and wage expenses	1,393,514	2,795,494
Operating expenses	4,545,105	8,440,030
Net income / (loss) for the period	(4,174,510)	(6,962,436)
Comprehensive income / (loss) for the period	$ (4,133,301)	$ (6,745,111)
Basic and diluted income (loss) per share (in Dollars per share)	$ (0.09)	$ (0.15)
Adjustments [Member]
Significant Accounting Policies (Details) - Schedule of consolidated statement of operations and comprehensive income [Line Items]
Revenue	$ (100,845)	$ (1,431,033)
Cost of goods sold	577,632	396,160
Gross profit (loss)	(678,476)	(1,827,194)
Amortization of intangible assets	(219,367)	(438,734)
Consulting fees, technical support, and commissions	(208,400)	(517,201)
Salaries and wage expenses	(64,034)	(210,808)
Operating expenses	(491,801)	(1,166,742)
Net income / (loss) for the period	(186,675)	(660,451)
Comprehensive income / (loss) for the period	(186,675)	(660,451)
As Restated [Member]
Significant Accounting Policies (Details) - Schedule of consolidated statement of operations and comprehensive income [Line Items]
Revenue	138,536	1,461,787
Cost of goods sold	684,060	2,205,069
Gross profit (loss)	(545,524)	(743,283)
Amortization of intangible assets	171,821	342,944
Consulting fees, technical support, and commissions	782,701	1,528,253
Salaries and wage expenses	1,329,480	2,584,686
Operating expenses	4,053,304	7,273,288
Net income / (loss) for the period	(4,361,185)	(7,622,887)
Comprehensive income / (loss) for the period	$ (4,319,976)	$ (7,405,562)
Basic and diluted income (loss) per share (in Dollars per share)	$ (0.09)	$ (0.16)

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of consolidated statement of operations and comprehensive income (Parentheticals) - $ / shares	3 Months Ended	6 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
As Previously Reported [Member]
Significant Accounting Policies (Details) - Schedule of consolidated statement of operations and comprehensive income (Parentheticals) [Line Items]
Diluted income (loss) per share (in Dollars per share)	$ (0.09)	$ (0.15)
As Restated [Member]
Significant Accounting Policies (Details) - Schedule of consolidated statement of operations and comprehensive income (Parentheticals) [Line Items]
Diluted income (loss) per share (in Dollars per share)	$ (0.09)	$ (0.16)

Short-Term Investments and Am_2

Short-Term Investments and Amounts in Escrow (Details) - USD ($)	1 Months Ended	6 Months Ended
	Mar. 31, 2022	Sep. 30, 2022
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
Solicitor is holding	$ 1,871,486	$ 1,483,044
Guaranteed Investment Contract [Member]
Short-Term Investments and Amounts in Escrow (Details) [Line Items]
GIC held as security	$ 60,837	$ 57,948
GIC bears interest		0.50%
GIC maturities		Dec. 13, 2022

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property and Equipment [Abstract]
Depreciation expense on property and equipment	$ 49,487	$ 49,777	$ 103,071	$ 99,543

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - Property and Equipment [Member] - USD ($)	Sep. 30, 2022	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Cost	$ 1,447,333
Accumulated depreciation	(483,072)
Net carrying value	964,261	$ 1,166,241
Building [Member]
Property, Plant and Equipment [Line Items]
Cost	918,039
Accumulated depreciation	(195,542)
Net carrying value	722,497	857,922
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	371,425
Accumulated depreciation	(196,760)
Net carrying value	174,665	202,764
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	15,393
Accumulated depreciation	(13,995)
Net carrying value	1,398	4,368
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	9,963
Accumulated depreciation	(6,974)
Net carrying value	2,989	19,401
Testing equipment- Scrubber system [Member]
Property, Plant and Equipment [Line Items]
Cost	132,513
Accumulated depreciation	(69,801)
Net carrying value	$ 62,712	$ 81,786

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 220,029	$ 391,188	$ 440,084	$ 781,678
Amortization of cost of goods sold	219,367	219,367	438,734	438,734
Remaining in amortization expense	$ 662	$ 171,821	$ 1,350	$ 342,944

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	6 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Cost	$ 35,865,386
Accumulated amortization	(8,749,359)
Cumulative impairment	(20,457,255)
Net carrying value	6,658,772	$ 7,099,748
Patents and technical information [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	35,852,556
Accumulated amortization	(8,743,147)
Cumulative impairment	(20,457,255)
Net carrying value	6,652,154	7,090,887
Software licensing [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	12,830
Accumulated amortization	(6,212)
Cumulative impairment
Net carrying value	$ 6,618	$ 8,861

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of future amortization of intangible assets	Sep. 30, 2022 USD ($)
Schedule Of Future Amortization Of Intangible Assets Abstract
2023	$ 439,984
2024	880,132
2025	880,132
2026	877,452
2027	877,452
Thereafter	2,703,620
Total	$ 6,658,772

Acquisition of Richborough En_2

Acquisition of Richborough Energy Park Ltd (Details) - USD ($)		6 Months Ended	12 Months Ended
	Mar. 18, 2021	Sep. 30, 2022	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
Additions		$ 15,316,717	$ 1,854,676

Noncontrolling Interest (Detail

Noncontrolling Interest (Details) € in Millions	Mar. 30, 2022 USD ($)	Dec. 02, 2020	Apr. 01, 2022 USD ($)	Mar. 30, 2022 EUR (€)
Noncontrolling Interest (Details) [Line Items]
Equity investment	$ 16,300,000			€ 13
Voting rights percentage	65%
Noncontrolling interest, description	The Company received $9.4 million (£7.2 million) for the three months ended June 30, 2022 and a further $6.7 million (£5.6 million) for the three months ended September 30, 2022. It will receive the remaining $0.2 million (£0.2 million) demand as project cash requirements demand.
Interest in joint venture		70%
Share capital loan (in Dollars)			$ 504,849
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 - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Non-Redeemable [Member]
Redeemable Noncontrolling Interest [Line Items]
Noncontrolling interest at beginning	$ 10,501,405	$ 10,361,701
Noncontrolling interest coupon distribution		115,240
Net income / (loss) attributable to noncontrolling interest	(52,921)	24,464
Noncontrolling interest at ending	16,227,122	10,501,405
Non-redeemable noncontrolling interest contribution	5,778,638
Redeemable [Member]
Redeemable Noncontrolling Interest [Line Items]
Noncontrolling interest at beginning	(72,133)
Redeemable noncontrolling interest receivable from Amkest Group		(68,253)
Net income / (loss) attributable to noncontrolling interest	(56,161)	(3,880)
Noncontrolling interest at ending	(60,041)	$ (72,133)
Written - off redeemable noncontrolling interest receivable from Amkest Group	$ 68,253

Sales, Prepaid Manufacturing _3

Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - USD ($)	6 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities [Abstract]
Contract liability	$ 8,038,674	$ 8,098,009
Total contract liability
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 ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Total	$ 1,195,353	$ 138,536	$ 3,219,229	$ 1,461,787
Products [Member]
Disaggregation of Revenue [Line Items]
Total	699,289		2,354,447	742,291
Services [Member]
Disaggregation of Revenue [Line Items]
Total	$ 496,064	$ 138,536	$ 864,782	$ 719,496

Sales, Prepaid Manufacturing _5

Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of service revenue - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	$ 496,064	$ 138,536	$ 864,781	$ 719,496
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	362,649	39,674	651,552	408,467
Design and engineering services for Concentrated Solar Power [Member]
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of service revenue [Line Items]
Total	$ 133,415	$ 98,862	$ 213,229	$ 311,029

Sales, Prepaid Manufacturing _6

Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of contract assets and liabilities - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Accrued Revenue [Member]
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Beginning balance	$ 531,947	$ 1,574,584
Customer receipts and receivables
Scrubber sales recognized in revenue
Payments and accruals under contracts	(294,472)	(1,042,637)
Cost of goods sold recognized in earnings
Ending balance	237,475	531,947
Prepaid Manufacturing Costs [Member]
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Beginning balance	38,010	1,065,465
Customer receipts and receivables
Payments and accruals under contracts	2,505,196	1,478,124
Cost of goods sold recognized in earnings	(1,700,247)	(2,505,579)
Ending balance	842,959	38,010
Contract Liabilities [Member]
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Beginning balance	(8,143,109)	(11,580,894)
Customer receipts and receivables	(4,311,899)	(9,242,318)
Scrubber sales recognized in revenue	2,354,447	12,680,103
Payments and accruals under contracts
Cost of goods sold recognized in earnings
Ending balance	(10,100,561)	(8,143,109)
Sales (Cost of Goods Sold) [Member]
Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of contract assets and liabilities [Line Items]
Customer receipts and receivables
Scrubber sales recognized in revenue	2,354,447	12,680,103
Payments and accruals under contracts
Cost of goods sold recognized in earnings	$ (1,700,247)	$ (2,505,579)

Sales, Prepaid Manufacturing _7

Sales, Prepaid Manufacturing Costs, Cost of Goods Sold, and Contract Liabilities (Details) - Schedule of cost of goods sold - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Cost Of Goods Sold Abstract
Scrubber costs recognized	$ 419,736		$ 1,042,901	$ 584,286
Salaries and wages	23,940	85,623	86,319	250,055
Amortization of intangibles	219,367	219,367	438,734	438,734
Commission type costs	49,997	169,794	132,293	431,827
Design and engineering services for CSP	51,232	16,909	150,200	179,863
Specific services provided to marine scrubber systems	290,408	192,367	432,776	320,304
Total	$ 1,054,680	$ 684,060	$ 2,283,223	$ 2,205,069

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of accounts payable and accrued liabilities - USD ($)	Sep. 30, 2022	Mar. 31, 2022
Schedule Of Accounts Payable And Accrued Liabilities Abstract
Accounts payable	$ 1,210,997	$ 757,102
Accrued liabilities	3,712,301	8,567,795
Loans payable		55,003
Payroll liabilities	160,681	214,887
Total short term accounts payable and accrued liabilities	5,083,979	9,594,787
Long term accounts payable and accrued liabilities
Balance, end of period	$ 5,083,979	$ 9,594,787

Loans Payable (Details)

Loans Payable (Details)	Jun. 16, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 EUR (€)	Jun. 16, 2022 EUR (€)
Loans Payable [Abstract]
Agreement with Close Leasing	$ 34,900,000			€ 28,250,000
Loans payable description	This constitutes a development facility at 4.5% above bank base rate until December 31, 2023. This will then be refinanced to a 5-year term loan, on a 10-year amortization profile. The term loan will bear interest at 4.5% above bank base rate for 20% of the balance, and a fixed rate of 7.173% for the 5-year period on the remaining 80% of the balance. There is also a revolving credit facility of up to £1.19 million ($1.47 million) available until March 31, 2024.
Development facility utilized		$ 1,134,102	€ 1,018,594
Credit facility was drawn		$ 533,324	€ 479,005

Loans Payable (Details) - Sched

Loans Payable (Details) - Schedule of Loans Payable - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Schedule Of Loans Payable Abstract
Loans payable	$ 533,324
Long term loans payable	1,134,102
Balance, end of period	$ 1,667,426

Warranty Costs (Details)

Warranty Costs (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Warranty Costs [Abstract]
Warrant expense (recovery)		$ 18,159	$ 181,600	$ (21,648)

Warranty Costs (Details) - Sche

Warranty Costs (Details) - Schedule of changes in the warranty costs - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Schedule Of Changes In The Warranty Costs Abstract
Balance, beginning of period	$ 865,451	$ 2,425,107
Provision for warranty, net of expirations	181,600	(731,529)
Warranty recoveries (costs)	(224,931)	(828,127)
Balance, end of period	$ 822,120	$ 865,451

Related Party Transactions (Det

Related Party Transactions (Details)	6 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related party transactions description	(a)At September 30, 2022, the Company owed $73,797 to (March 31, 2022 – $4,250) companies controlled by a director and officer of the Company. The amounts owing are unsecured, non-interest bearing, and due on demand.   (b) During the three and six months ended September 30, 2022, the Company incurred $206,072 (2021 – $254,240) and $426,910 (2021 – $459,992) in consulting fees, salaries, and commissions to companies controlled by a director of the Company.     (c) During the three and six months ended September 30, 2022, the Company incurred $46,289 (2021– $12,750) and $101,154 (2021– $25,500) in consulting fees to a director, or companies controlled by a director of a Subsidiary of the Company.     (d) During the three and six months ended September 30, 2022, the Company incurred $201,072 (2021– $nil) and $505,572 (2021– $nil) in consulting fees to a director, or companies controlled by a director of the Company.

Stock Options (Details)

Stock Options (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock Options [Abstract]
Fair value of stock options	$ 9,194	$ 13,941	$ 26,912	$ 27,729

Stock Options (Details) - Sched

Stock Options (Details) - Schedule of continuity of stock options - Stock Option [Member] - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Stock Options (Details) - Schedule of continuity of stock options [Line Items]
Number of options, Beginning balance	537,500	3,302,500
Weighted average exercise price, Beginning balance		$ 1.52
Weighted average remaining contractual life (years), Beginning balance		8 months 19 days
Aggregate intrinsic value, Beginning balance	$ 170,125	$ 2,300,425
Number of options, Granted		125,000
Weighted average exercise price, Granted		$ 1.14
Number of options, Exercised		(25,000)
Weighted average exercise price, Exercised		$ 0.01
Number of options Forfeited		(2,865,000)
Weighted average exercise price Forfeited		$ 1.7
Number of options, Ending balance	537,500	537,500
Weighted average exercise price, Ending balance	$ 0.56	$ 0.56
Weighted average remaining contractual life (years), Ending balance	11 months 12 days	1 year 5 months 4 days
Aggregate intrinsic value, Ending balance	$ 227,638	$ 170,125
Number of options vested and exercisable, Ending balance	512,500
Weighted average exercise price vested and exercisable, Ending balance	$ 0.55
Weighted average remaining contractual life (years) vested and exercisable, Ending balance	10 months 20 days
Aggregate intrinsic value vested and exercisable, Ending balance	$ 225,463

Stock Options (Details) - Sch_2

Stock Options (Details) - Schedule of additional information regarding stock options outstanding	6 Months Ended
	Sep. 30, 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)	3 months
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 0.01
Exercise price 0.29 [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 1.03 [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 3 months 14 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.03
Exercise price 1.50 [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)	1 year 6 months
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.5
Exercise price 0.90 [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 3 months 18 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 0.9
Exercise price 1.20 [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 5 months 15 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.2
Exercise price 1.20 [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 5 months 15 days
Issued and Outstanding, Exercise price (in Dollars per share) | $ / shares	$ 1.2
Exercise price 1.20 [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 10 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	6 Months Ended
	Sep. 30, 2022
Schedule Of Fair Value Using The Black Scholes Option Pricing Model Abstract
Risk-free interest rate	1.90%
Expected life (in years)	3 years 1 month 13 days
Expected volatility	129%

Segmented Information (Details)

Segmented Information (Details)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Accounts Receivable [Member] | Customer Concentration Risk [Member] | largest customer (Member)
Segmented Information (Details) [Line Items]
Revenue percentage	59%	88%	61%	21%

Segmented Information (Detail_2

Segmented Information (Details) - Schedule of segment report information - USD ($)	Sep. 30, 2022	Mar. 31, 2022
Segment Reporting Information [Line Items]
Property and equipment	$ 964,261	$ 1,166,241
Intangible Assets	6,658,772	7,099,748
Right of use assets	527,528	739,091
Total non-current assets	8,150,561	9,005,080
North America [Member]
Segment Reporting Information [Line Items]
Property and equipment	69,582	105,599
Intangible Assets	6,652,154	7,090,887
Right of use assets		10,462
Total non-current assets	6,721,736	7,206,948
Europe [Member]
Segment Reporting Information [Line Items]
Property and equipment	170,784	198,352
Intangible Assets
Right of use assets	380,696	532,976
Total non-current assets	551,480	731,328
Asia [Member]
Segment Reporting Information [Line Items]
Property and equipment	723,895	862,290
Intangible Assets	6,618	8,861
Right of use assets	146,832	195,653
Total non-current assets	$ 877,345	$ 1,066,804

Segmented Information (Detail_3

Segmented Information (Details) - Schedule of revenues by customer region - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
North America [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 810		$ 20,483
COGS by customer region	541		10,236
Gross Profit by customer region	$ 269		$ 10,247
GP% by customer region	33%		50%
Europe [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 253,286	$ 35,544	$ 2,157,780	$ 1,141,685
COGS by customer region	169,204	647,125	1,279,280	2,003,465
Gross Profit by customer region	$ 84,082	$ (611,581)	$ 878,500	$ (861,780)
GP% by customer region	33%	(1721.00%)	41%	(75.00%)
Asia [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 917,564	$ 45,992	$ 1,012,272	$ 165,602
COGS by customer region	880,512	19,916	985,451	155,477
Gross Profit by customer region	$ 37,052	$ 26,076	$ 26,821	$ 10,125
GP% by customer region	4%	57%	3%	6%
South America [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 23,693	$ 57,000	$ 28,694	$ 154,500
COGS by customer region	4,423	17,019	8,256	46,127
Gross Profit by customer region	$ 19,270	$ 39,981	$ 20,438	$ 108,373
GP% by customer region	81%	70%	71%	70%
Other [Member]
Segmented Information (Details) - Schedule of revenues by customer region [Line Items]
Revenues by customer region	$ 1,195,353	$ 138,536	$ 3,219,229	$ 1,461,787
COGS by customer region	1,054,680	684,060	2,283,223	2,205,069
Gross Profit by customer region	$ 140,673	$ (545,524)	$ 936,006	$ (743,282)
GP% by customer region	12%	(394.00%)	29%	(51.00%)

Commitments (Details)

Commitments (Details)	Jul. 14, 2017
Commitments [Abstract]
Commitments, description	The parties will fund the venture proportionately, 50.1% by the Company and 49.9% by the Supplier, and excess operating cash flows will be distributed on a quarterly basis.

Commitments (Details) - Schedul

Commitments (Details) - Schedule of lease assets are categorized as right of use assets	6 Months Ended
	Sep. 30, 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]
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 - USD ($)		3 Months Ended		6 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Operating Lease Expense Abstract
Operating lease expense	[1]	$ 99,253	$ 120,212	$ 208,990	$ 243,367
[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	Sep. 30, 2022 USD ($)
Schedule Of Minimum Annual Lease Payments Abstract
2023	$ 293,596
2024	144,210
2025	49,098
Total future minimum lease payments	486,904
Imputed interest	(9,060)
Operating lease obligations	$ 477,844

Income Taxes (Details)

Income Taxes (Details) $ in Millions	6 Months Ended
	Sep. 30, 2022 USD ($)
Income Tax Disclosure [Abstract]
Percentage of tax benefit	50%
Net operating losses	$ 28.6
Losses available	$ 4.6

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of components of income before income taxes - USD ($)	6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net loss before taxes	$ (5,501,101)	$ (7,622,887)
United States [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net loss before taxes	(3,394,876)	(6,683,565)
Foreign [Member]
Income Taxes (Details) - Schedule of components of income before income taxes [Line Items]
Net loss before taxes	$ (2,106,225)	$ (939,322)

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 ($)	6 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Income Tax Benefit At The Statutory Rates To Income Tax Benefit At The Companys Effective Tax Rate Abstract
Net loss before taxes	$ (5,501,101)	$ (7,622,887)
Statutory tax rate	21%	21%
Expected income tax recovery	$ (1,155,231)	$ (1,600,806)
Permanent differences and other	40,258	18,541
Foreign tax rate difference	1,907	(33,116)
Change in valuation allowance	1,113,066	1,613,381
Income tax provision
Current
Deferred

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	Nov. 07, 2022 USD ($)	Nov. 08, 2022 USD ($)	Nov. 07, 2022 GBP (£)	Nov. 05, 2022 GBP (£)
Subsequent Events (Details) [Line Items]
Agreements amount | £			£ 500,000	£ 100,000
Counterparties amount	$ 570,000
Loan agreement amount		$ 226,000