GreenPower Motor (GP) 20-F 21 Jul 23 2023 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2023 shares
Document Information [Line Items]
Entity Registrant Name	GREENPOWER MOTOR COMPANY INC.
Entity Central Index Key	0001584547
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Type	20-F
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	333-236252
Entity Incorporation, State or Country Code	A1
Entity Common Stock, Shares Outstanding	24,716,628
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Title of 12(b) Security	Common Shares Without Par Value
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Address, Address Line One	240-209 Carrall Street
Entity Address, State or Province	BC
Entity Address, Postal Zip Code	V6B 2J2
Entity Address, City or Town	Vancouver
Entity Address, Country	CA
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	Crowe MacKay LLP
Auditor Location	Vancouver, Canada
Auditor Firm ID	1462
BDO Canada LLP [Member]
Document Information [Line Items]
Auditor Name	BDO Canada LLP
Auditor Location	Vancouver, Canada
Auditor Firm ID	1227
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	Michael Sieffert
Entity Address, Address Line One	240-209 Carrall Street
Entity Address, State or Province	BC
Entity Address, Postal Zip Code	V6B 2J2
Entity Address, City or Town	Vancouver
City Area Code	604
Local Phone Number	563-4144
Contact Personnel Email Address	info@greenpowermotor.com

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Current
Cash and restricted cash	$ 600,402	$ 6,888,322
Accounts receivable, net of allowances	10,273,376	2,916,991
Sales tax receivable	133,530	89,511
Current portion of finance lease receivables	1,051,873	443,880
Promissory note receivable	159,171	0
Inventory	41,609,234	32,254,854
Prepaids and deposits	328,584	501,519
Total current assets	54,156,170	43,095,077
Non-current
Finance lease receivables	1,918,483	2,951,859
Right of use assets	4,845,738	116,678
Property and equipment	2,604,791	3,443,317
Other assets	1	1
Total assets	63,525,183	49,606,932
Current
Line of credit	6,612,232	5,766,379
Accounts payable and accrued liabilities	7,316,267	1,734,225
Current portion of deferred revenue	8,059,769	3,578,877
Current portion of warranty liability	535,484	313,517
Loans payable to related parties	3,287,645	0
Current portion of lease liabilities	669,040	120,609
Current portion of deferred benefit of government assistance	18,374	0
Current portion of term loan	1,467	0
Total current liabilities	26,500,278	11,513,607
Non-current
Deferred revenue	1,938,840	2,935,835
Lease liabilities	4,570,811	0
Other liabilities	34,265	42,831
Term loan	608,751	0
Deferred benefit of government assistance	667,967	0
Warranty liability	1,542,265	729,466
Total liabilities	35,863,177	15,221,739
Equity
Share capital	75,528,238	70,834,121
Reserves	13,066,183	10,038,816
Accumulated other comprehensive loss	(141,443)	(128,436)
Accumulated deficit	(60,790,972)	(46,359,308)
Total equity	27,662,006	34,385,193
Total liabilities and equity	$ 63,525,183	$ 49,606,932

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss	12 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) $ / shares shares
Income Statement Abstract
Revenue	$ 39,695,890	$ 17,236,773	$ 13,286,184
Cost of Sales	32,445,836	13,360,068	9,706,044
Gross Profit	7,250,054	3,876,705	3,580,140
Sales, general and administrative costs
Salaries and administration	7,394,085	5,807,744	3,747,761
Depreciation	1,219,223	661,958	437,263
Product development costs	2,090,338	1,381,101	939,949
Office expense	920,468	419,398	325,324
Insurance	1,801,665	1,244,505	596,932
Professional fees	1,477,094	1,207,920	486,425
Sales and marketing	818,289	686,544	234,445
Share-based payments	3,645,893	5,771,475	2,098,761
Transportation costs	324,773	231,472	161,017
Travel, accomodation, meals and entertainment	748,299	641,500	217,023
Allowance for credit losses	95,153	8,940	333,929
Total sales, general and administrative costs	20,535,280	18,062,557	9,578,829
Loss from operations before interest, accretion and foreign exchange	(13,285,226)	(14,185,852)	(5,998,689)
Interest and accretion	(1,549,769)	(515,668)	(1,598,588)
Other Income	72,867	364,296	0
Foreign exchange (loss)	(30,897)	(65,117)	(193,798)
Loss from operations for the year	(14,793,025)	(14,402,341)	(7,791,075)
Other item
Write down of assets	(250,832)	(607,579)	(45,679)
Loss for the year	(15,043,857)	(15,009,920)	(7,836,754)
Other comprehensive income / (loss)
Cumulative translation reserve	(13,007)	(39,413)	21,169
Total comprehensive loss for the year	$ (15,056,864)	$ (15,049,333)	$ (7,815,585)
Loss per common share, basic | (per share)	$ (0.64)	$ (0.69)	$ (0.43)
Loss per common share, diluted | (per share)	$ (0.64)	$ (0.69)	$ (0.43)
Weighted average number of common shares outstanding, basic | shares	23,522,755	21,877,488	18,116,129
Weighted average number of common shares outstanding, diluted | shares	23,522,755	21,877,488	18,116,129

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficit) - USD ($)	Share Capital [Member]	Equity portion of convertible debentures [Member]	Reserves [Member]	Accumulated other comprehensive income (loss) [Member]	Accumulated Deficit [Member]	Total
Balance at Mar. 31, 2020	$ 16,892,725	$ 379,506	$ 5,515,639	$ (110,192)	$ (23,852,634)	$ (1,174,956)
Balance (shares) at Mar. 31, 2020	15,486,750
Shares issued for cash	$ 37,700,000					37,700,000
Shares issued for cash (shares)	1,885,000
Share issuance costs	$ (2,948,718)					(2,948,718)
Shares issued for exercise of warrants	$ 5,357,775		(772,408)			4,585,367
Shares issued for exercise of warrants (shares)	1,672,028
Shares issued for conversion of debentures	$ 3,720,199	(315,506)				$ 3,404,693
Shares issued for conversion of debentures (shares)	1,703,240					1,703,240
Reclassify matured convertible debentures not converted		(64,000)			64,000
Shares issued for exercise of options	$ 467,755		(164,869)			$ 302,886
Shares issued for exercise of options (shares)	145,537
Share-based payments			2,098,761			2,098,761
Cumulative translation reserve				21,169		21,169
Net loss for the year					(7,836,754)	(7,836,754)
Net fractional shares as a result of share consolidation (shares)	5
Balance at Mar. 31, 2021	$ 61,189,736	0	6,677,123	(89,023)	(31,625,388)	36,152,448
Balance (shares) at Mar. 31, 2021	20,892,560
Share issuance costs	$ (27,329)					(27,329)
Shares issued for exercise of warrants	$ 7,305,834		(994,161)			6,311,673
Shares issued for exercise of warrants (shares)	1,925,656
Shares issued for exercise of options	$ 2,365,880		(1,139,621)			1,226,259
Shares issued for exercise of options (shares)	329,822
Fair value of stock options forfeited			(276,000)		276,000
Share-based payments			5,771,475			5,771,475
Cumulative translation reserve				(39,413)		(39,413)
Net loss for the year					(15,009,920)	(15,009,920)
Balance at Mar. 31, 2022	$ 70,834,121	0	10,038,816	(128,436)	(46,359,308)	34,385,193
Balance (shares) at Mar. 31, 2022	23,148,038
Shares issued for cash	$ 4,895,826					4,895,826
Shares issued for cash (shares)	1,565,268
Share issuance costs	$ (216,803)					(216,803)
Shares issued for exercise of options	$ 15,094		(6,333)			8,761
Shares issued for exercise of options (shares)	3,322
Fair value of stock options forfeited			(612,193)		612,193
Share-based payments			3,645,893			3,645,893
Cumulative translation reserve				(13,007)		(13,007)
Net loss for the year					(15,043,857)	(15,043,857)
Balance at Mar. 31, 2023	$ 75,528,238	$ 0	$ 13,066,183	$ (141,443)	$ (60,790,972)	$ 27,662,006
Balance (shares) at Mar. 31, 2023	24,716,628

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Cash flows from (used in) operating activities
Loss for the year	$ (15,043,857)	$ (15,009,920)	$ (7,836,754)
Items not affecting cash
Allowance for credit losses	95,153	8,940	333,929
Depreciation	1,219,223	661,958	437,263
Share-based payments	3,645,893	5,771,475	2,098,761
Accretion and accrued interest	826,584	(7,034)	168,029
Amortization of deferred financing fees	0	416,738	628,483
Write down of assets	250,832	607,579	45,679
Other income	(72,867)	(365,278)	0
Foreign exchange loss	30,897	65,117	193,798
Total items not affecting cash	(9,048,142)	(7,850,425)	(3,930,812)
Changes in non-cash items:
Accounts receivable	(7,333,292)	1,478,425	(3,492,997)
Sales tax receivable	(44,019)	2,244	(58,362)
Inventory	(8,940,692)	(20,864,478)	(8,757,529)
Prepaids and deposits	172,935	(73,373)	(401,063)
Finance lease receivables	425,383	287,947	22,771
Accounts payable and accrued liabilities	5,816,192	192,973	272,318
Deferred revenue	3,158,930	6,389,707	(301,152)
Warranty liability	1,034,766	93,232	254,604
Total cash flows from (used in) operating activities	(14,757,939)	(20,343,748)	(16,392,222)
Cash flows from (used in) investing activities
Proceeds from disposal of property and equipment, net of fees	874,184	0	0
Purchase of property and equipment	(355,993)	(536,093)	(352,682)
Lion truck body business combination	(215,000)	0	0
Total cash flows from (used in) investing activities	303,191	(536,093)	(352,682)
Cash flows from (used in) financing activities
Paycheck protection program proceeds	0	0	361,900
Repayment of loans payable to related parties	0	0	(2,803,863)
Loans from related parties	3,043,734	0	137,074
Proceeds from (repayment of) line of credit	845,853	5,766,379	(5,469,944)
Proceeds from promissory note	15,055	0	0
Principal payments on promissory note	0	(346,166)	(58,030)
Principal payments on lease liabilities	(394,580)	(266,042)	(272,467)
Proceeds from issuance of common shares	4,895,826	0	37,700,000
Repayment of note payable and convertible debentures, net of conversion	0	0	(10,574)
Repayment of other liabilities	(8,566)	0	0
Equity offering costs	(216,803)	(27,329)	(2,948,718)
Proceeds from exercise of stock options	8,761	1,226,259	302,886
Proceeds from exercise of warrants	0	6,311,673	4,585,367
Total cash flows from (used in) financing activities	8,189,280	12,664,774	31,523,631
Foreign exchange on cash and restricted cash	(22,452)	(104,559)	(22,384)
Net increase (decrease) in cash and restricted cash	(6,287,920)	(8,319,626)	14,756,343
Cash and restricted cash, beginning of year	6,888,322	15,207,948	451,605
Cash and restricted cash, end of year	$ 600,402	$ 6,888,322	$ 15,207,948

Nature and Continuance of Opera

Nature and Continuance of Operations and Going Concern	12 Months Ended
	Mar. 31, 2023
Nature And Continuance Of Operations And Going Concern [Abstract]
Nature and Continuance of Operations and Going Concern [Text Block]	1. Nature and Continuance of Operations and Going Concern GreenPower Motor Company Inc. ("GreenPower" or the "Company") was incorporated in the Province of British Columbia on September 18, 2007. The Company is a manufacturer and distributor of purpose-built, all-electric, zero-emission medium and heavy-duty vehicles serving the cargo and delivery market, shuttle and transit space and school bus sector. The Company's corporate office is located at Suite 240-209 Carrall St., Vancouver, Canada. The consolidated financial statements were approved by the Board of Directors on July 13, 2023. These consolidated financial statements have been prepared on the basis that the Company is a going concern, meaning that the Company will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities inthe normal course of operations. The Company's operations are dependent upon its ability to raise capital and generate cash flows. As at March 31, 2023, the Company had a cash balance of $600,402, working capital, defined as current assets less current liabilities, of $27,655,892, accumulated deficit of ($60,790,972), shareholders' equity of $27,662,006, and the Company recorded a loss of ($15,043,857) for the year ended March 31, 2023. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. The continuation of the Company as a going concern is dependent on future cash flows from operations including the successful sale and manufacture of electric buses to achieve a profitable level of operations and obtaining necessary financing to fund ongoing operations. The Company's ability to achieve its business objectives is subject to material uncertainty which casts substantial doubt upon the Company's ability to continue as a going concern. Management plans to address this material uncertainty by selling vehicles in inventory, collecting accounts receivable, utilizing the Company's operating line of credit and, from time to time, and at its discretion, selling common shares through the Company's At the Market Equity offering ("ATM").

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Mar. 31, 2023
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. Significant Accounting Policies (a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements are prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting,except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. (b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-23 31-Mar-22 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% 100% Vehicle Transportation GreenPower Manufacturing WV Inc. United States 100% 100% Electric bus manufacturing and distribution Lion Truck Body Incorporated United States 100% 100% Truck body manufacturing Gerui New Energy Vehicle (Nanjing) Co., Ltd. China 100% N/A Electric bus manufacturing and distribution EA Green-Power Private Ltd. India 100% 100% Electric bus manufacturing and distribution All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. (c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected creditloss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the carrying amount of the liability is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2023 and March 31, 2022. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2023 and March 31, 2022, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2023 and March 31, 2022. For debt instruments measured at FVOCI, interest income (calculated using the effective interest method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. As at March 31, 2023 the Company recognized an allowance for credit losses of $139,370 (2022 - $44,579) against its accounts receivable (Note 4). For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2023 the Company recognized an impairment of nil on accounts receivables (2022 - $43,261). (d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2023 and March 31, 2022 the Company had no cash equivalents. (e) Revenue recognition The majority of the Company's contracts have a single performance obligation, which is the delivery and acceptance of goods, including electric vehicles, vehicle parts, and completed truck bodies. The Company recognizes revenue from these contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue for these contracts is allocated to the single performance obligation, which is the transfer and acceptance of the asset, including vehicles, vehicle parts, and completed truck bodies. The Company has also recognized revenue from a contract under which the Company was reimbursed for certain costs incurred on a project over time. This revenue was recognized over the period earned, in accordance with the terms of the Contract. The Company has also earned vehicle transportation revenue, which is recognized when the transportation is completed. The Company is a lessor under certain lease contracts involving GreenPower all-electric vehicles. The recognition of lease revenue is discussed in note 2. (q). When the period between the receipt of consideration and revenue recognition is greater than one year, the Company determines whether the financing component is significant to the contract. Where a contract is determined to have a significant financing component, the transaction price is adjusted to reflect the financing. The discount rate used in adjusting the promised amount of consideration is the rate that would be reflected in a separate financing transaction between the Company and the customer at contract inception. This rate is not subsequently adjusted for any other changes over the contract term. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less. (f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations. (g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar Electric Vehicle Logistics Inc. U.S. Dollar GreenPower Manufacturing WV Inc. U.S. Dollar Lion Truck Body Incorporated U.S. Dollar EA GreenPower Private Ltd. U.S. Dollar Gerui New Energy Vehicle (Nanjing) Co. Ltd. RMB Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: - - - Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period. (h) Inventory Vehicle inventory is recorded at the lower of average cost and net realizable value with cost determined by vehicle model in accordance with standard input costs which are reviewed and updated over time based on actual costs. Parts inventory is valued at the lower of cost and net realizable value. WIP inventory is valued based on actual costs incurred to bring the WIP to its current state of completion. The Company's inventory consists of work in process (including electric vehicles and truck bodies), parts, and finished goods. In determining net realizable value for new vehicles, the Company considers the cost, the average age of the vehicles, and recent sales of the same or similar models from inventory. For used vehicles, the Company considers the value of new inventory and compares this to the age and condition of used inventory, as well as sales (including leases) of same or similar used inventory, where available. (i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Straight line over term of lease or economic life Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized. (j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti- dilutive. GreenPower's loss per common share, basic and diluted, for the year ended March 31, 2023 was $(0.64), (2022 - $(0.69), 2021 - $(0.43), and excludes stock options (Note 13), and warrants (Note 14) from the calculation of diluted EPS for each period, as their effect would be anti-dilutive. (k) Share capital Common shares are classified as equity. Finder's fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. (l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current period and any adjustment to income taxes payable in respect to previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year end date. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company will reassess deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. (m) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement. (n) Government grants and vouchers Government vouchers are recognized in revenue when there is reasonable assurance that the voucher will be received and the Company will comply with all required conditions. Those vouchers without specified future performance conditions are recognized in income when the voucher proceeds are receivable. A grant that imposes specified future performance conditions is recognized in income when those conditions are met. Government grants in the form of forgivable loans, or other forms of government grants or assistance, are evaluated in accordance with IAS 20 and are recognized when there is reasonable assurance that the Company will meet the terms of the government grant or assistance. (o) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant. (p)Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readilydetermined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re- measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is recognized as revenue by allocating the lease income to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations and comprehensive loss. (q) Goodwill and Impairment The Company is required to test, on an annual basis, whether goodwill has suffered any impairment. The recoverable amount is determined based on value in use calculations. The use of this method requires the estimation of future cash flows and the determination of a discount rate in order to calculate the present value of the cash flows. During the year, GreenPower acquired Lion Truck Body Inc., and recorded goodwill of $250,832 on the acquisition (Note 21). This goodwill was tested at year-end, and was not supported by the estimated future cash flows of the business, and that the $250,832 of goodwill from the acquisition was impaired and was therefore written off. (r) Adoption of accounting standards Certain new accounting standards have been published by the IASB or the IFRS Interpretations Committee that are effective for annual reporting periods beginning on or after January 1, 2022. These changes were reviewed by management and did not cause a change to the Company's financial statements. (s) Future accounting pronouncements Certain new accounting standards and interpretations have been published by the IASB that are not mandatory for the March 31, 2023 reporting period, as summarized in the following table: Mandatorily effective for periods beginning on or after January 1, 2023 Mandatorily effective for periods beginning on or after January 1, 2024 IFRS 17 - Insurance Contracts IFRS 16 - Leases (liability in a sale and leaseback) IAS 1 - Presentation of Financial Statements and IFRS Practice Statement 2 (Disclosure of Accounting Policies) IAS 1 - Presentation of Financial Statements (classification of liabilities as current or non current) IAS 8 - Accounting policies, Changes in Accounting Estimates and Errors (Definition of Accounting Estimates) IAS 1 - Presentation of Financial Statements (Non current liabilities with covenants) IAS 12 - Income taxes (Deferred tax related to assets and liabilities arising from a single transaction) The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements.

Critical accounting estimates a

Critical accounting estimates and judgements	12 Months Ended
	Mar. 31, 2023
Disclosure Of Critical Accounting Estimates And Judgements [Abstract]
Critical accounting estimates and judgements [Text Block]	3. Critical accounting estimates and judgements The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions, and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting judgements i. ii. Critical accounting estimates and assumptions i. ii. iii. iv. v. vi. vii. viii. ix. x. xi. xii. xiii.

Cash and Restricted Cash

Cash and Restricted Cash	12 Months Ended
	Mar. 31, 2023
Cash And Cash Equivalents Abstract
Cash and Restricted Cash [Text Block]	4. Cash and Restricted Cash As at March 31, 2023 the Company has a cash balance of $600,402 and as at March 31, 2022 the Company had a cash and restricted cash balance of $6,888,322, which is comprised of cash totaling $884,784 and restricted cash of $5,949,985 associated with deposits under a customer contract and restricted cash of $53,553 related to a contract for the sale of vehicles that was returned to the Company in June 2022. Both of these amounts were on deposit at major financial institutions in the United States. The Company has no cash equivalents as at March 31, 2023 or at March 31, 2022.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Mar. 31, 2023
Accounts Receivable [Abstract]
Accounts Receivable [Text Block]	5. Accounts Receivable The Company has evaluated the carrying value of accounts receivable as at March 31, 2023 in accordance with IFRS 9 and has determined that an allowance against accounts receivable of $139,370 as at March 31, 2023 (2022 - $44,579) is warranted. During the year ended March 31, 2023 $ nil (2022 - $43,261) in accounts receivable associated with one customer was written down due to an increase in credit risk. As at March 31, 2023 the Company had an accounts receivable net of allowances balance of $10,273,376 (2022 - $2,916,991). Two customers (2022 - 3 customers) each represented more than 10% of this balance, and these customers in aggregate represented 67% (2022 - 76%) of the balance. March 31, 2023 March 31, 2022 Allowance for doubtful accounts, beginning of year $ 44,579 $ 35,639 plus: new allowance recognized 139,370 44,579 less: allowance collected (44,579 ) (35,639 ) Allowance for doubtful accounts, end of year $ 139,370 $ 44,579

Finance Lease Receivables

Finance Lease Receivables	12 Months Ended
	Mar. 31, 2023
Disclosure of Finance Lease Receivables [Abstract]
Finance Lease Receivables [Text Block]	6. Finance Lease Receivables GreenPower's wholly owned subsidiary San Joaquin Valley Equipment Leasing Inc. ("SJVEL") leases vehicles to several customers, and as at March 31, 2023 the Company had a total of 45 (2022 - 48) vehicles on lease that were determined to be finance leases, and the Company had a total of 1 (2022 - 1) vehicle on lease that was determined to be an operating lease. During the year ended March 31, 2023 finance leases for three vehicles reached their maturity date and the lessee purchased two of the vehicles. The lessee did not pay for one of the three vehicles, and subsequent to the end of the year this vehicle was repossessed (Note 24). During the year ended March 31, 2022, the Company entered into a mutual release agreement with the lessee of 28 vehicles which were accounted for as finance leases, where SJVEL subsequently sold the vehicles to a third party, and one mutual release for an EV 250 (2021-nil) that is now classified as Property Plant and Equipment. For operating leases, lease payments are recognized in revenue when earned. Subsequent to the year ended March 31, 2023 GreenPower provided a notice of default to a lessee of 37 vehicles, and the defaults were not cured so the leases were terminated and the vehicles were repossessed (Note 25). For the year ended March 31, 2023, selling profit on finance leases was $nil (2022 - $725,814, 2021 - $2,533,833). The following table illustrates Finance Lease Receivables as at March 31, 2023 and as at March 31, 2022: March 31, 2023 March 31, 2022 Finance lease receivable, beginning of year $ 3,395,739 $ 3,922,391 Investment recognized - 1,150,360 Investment derecognized - (1,389,065 ) Lease payments received (695,825 ) (511,000 ) Interest income recognized 270,442 223,053 Finance lease receivable, end of year $ 2,970,356 $ 3,395,739 Current portion of Finance Lease Receivable $ 1,051,873 $ 443,880 Long Term Portion of Finance Lease Receivable $ 1,918,483 $ 2,951,859 Payments to be received on Finance Lease Receivables (undiscounted): 31-Mar-23 Year 1 $ 1,296,605 Year 2 819,081 Year 3 326,595 Year 4 330,405 Year 5 309,000 Year 6 577,250 less: amount representing interest income (688,581 ) Finance Lease Receivable $ 2,970,356 Current Portion of Finance Lease Receivable $ 1,051,873 Long Term Portion of Finance Lease Receivable $ 1,918,483 * Includes unguaranteed residual

Promissory Note Receivable

Promissory Note Receivable	12 Months Ended
	Mar. 31, 2023
Promissory Note Receivable [Abstract]
Promissory Note Receivable [Text Block]	7. Promissory Note Receivable On February 1, 2023, the Company entered into a promissory note with a customer for a principal amount of $173,072 to be repaid in twelve fixed monthly payments of $15,055, with an implied interest rate of 8.0%. The principal amount of the promissory note was transferred from accounts receivable. The carrying value of the promissory note receivable as at March 31, 2023 is $159,171, (2022-nil).

Inventory

Inventory	12 Months Ended
	Mar. 31, 2023
Classes of current inventories [abstract]
Inventory [Text Block]	8. Inventory The following is a listing of inventory as at March 31, 2023 and 2022: March 31, 2023 March 31, 2022 Work in Process and Parts $ 9,737,474 $ 17,025,863 Finished Goods 31,871,760 15,228,991 Total $ 41,609,234 $ 32,254,854 During the year ended March 31, 2023, management wrote down the value of inventory by $192,000 (2022 - $153,798; 2021 - $57,261), and this amount is included in Cost of Sales. During the year ended March 31, 2023, $31,438,059 of inventory was included in cost of sales (2022 - $13,360,068, 2021 - $9,706,044). As at March 31, 2022 management allocated $353,575 to finished goods inventory that represents the expected value of 2 EV 550s that were leased to a customer as at March 31, 2022.

Right of Use Assets and Lease L

Right of Use Assets and Lease Liabilities	12 Months Ended
	Mar. 31, 2023
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of Use Assets and Lease Liabilities [Text Block]	9. Right of Use Assets and Lease Liabilities The Company has recorded Right of Use Assets and Lease Liabilities in its consolidated statement of financial position related to properties for which the Company has entered into lease agreements that expire in more than one year at the inception of the leases. These leases are in a single class of Right of Use Assets, whose carrying value at March 31, 2023 was $4,845,738 (March 31, 2022 - $116,678). Rental payments on the Right of Use Assets are discounted using an 8% rate of interest and capitalized on the Consolidated Statement of Financial Position as Lease Liabilities. The value of the Right of Use Assets is determined at lease inception and include the capitalized lease liabilities, incorporate upfront costs incurred and incentives received, and the value is depreciated over the term of the lease. For the year ended March 31, 2023 the Company incurred interest expense of $229,743 (2022 - $18,321; 2021 - $39,432) on the Lease Liabilities, recognized depreciation expense of $571,793 (2022 - $233,500; 2021 - $265,013) on the Right of Use Assets and made total rental payments of $394,580 (2022 - $284,363; 2021 - $311,899). During the year ended March 31, 2023 the Company entered into four property leases that are accounted for as Right of Use Assets and lease liabilities under IFRS 16, as follows: • • • • GreenPower entered into a Contract of Lease-Purchase with the South Charleston Development Authority for a property located in South Charleston, West Virginia during the year ended March 31, 2023. The terms of the lease required no cash up front and monthly lease payments that start May 1, 2023. GreenPower is eligible for up to $1,300,000 forgiveness on the lease, calculated on a pro-rata basis for the employment up to 200 employees by December 31, 2024. GreenPower is also eligible for additional forgiveness of $500,000 for every 100 employees above the first 200. Title to the property will be transferred to GreenPower once total lease and the amount of the forgiveness reach $6.7 million. The lease liability recorded for this lease at lease inception was not reduced to reflect contingently forgivable amounts due to the uncertainty of the attainment of employment levels required to realize these lease liability reduction benefits as at the inception of the lease. The following table summarizes remaining payments on GreenPower's Lease Liabilities (undiscounted) as at March 31, 2023: 1 year $ 1,044,016 thereafter 6,436,500 less amount representing interest expense (2,240,665 ) Lease liability 5,239,851 Current Portion of Lease Liabilities 669,040 Long Term Portion of Lease Liabilities $ 4,570,811 Payments on leases that were classified as short-term leases for the year ended March 31, 2023 totaled $236,480 (2022 - $132,500, 2021 - $65,708). Payments on short term leases are recognized in office expense, and remaining payments on short term leases as at March 31, 2023 total $21,495.

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2023
Property Plant And Equipment Abstract
Property and Equipment [Text Block]	10. Property and Equipment The following is a summary of activities for the years ended March 31, 2023, and March 31, 2022: Demonstration Tools and Leasehold Computers Furniture Automobiles Electric Buses Leased Asset Equipment Land Improvements Total Cost Balance, March 31, 2022 $ 167,234 $ 77,846 $ 464,075 $ 2,712,777 $ 672,151 $ 1,055,285 $ 801,317 $ 100,415 $ 6,051,100 Additions 75,406 22,894 49,845 14,678 - 185,954 - 7,215 355,992 Acquired in Acquisition 214 71 75,500 - - 136,118 - 56,349 268,252 Asset sold - - - - - - (801,317 ) - (801,317 ) Foreign exchange translation - - - - - - - - - Balance, March 31, 2023 $ 242,854 $ 100,811 $ 589,420 $ 2,727,455 $ 672,151 $ 1,377,357 $ - $ 163,979 $ 5,874,027 Depreciation and impairment losses Balance, March 31, 2022 $ 77,799 $ 35,412 $ 82,901 $ 931,347 $ 667,342 $ 769,356 $ - $ 43,625 $ 2,607,783 Depreciation 64,820 12,912 67,441 282,957 4,809 194,875 - 34,338 662,152 Foreign exchange translation - - - (698 ) - - - - (698 ) Balance, March 31, 2023 $ 142,619 $ 48,324 $ 150,342 $ 1,213,606 $ 672,151 $ 964,231 $ - $ 77,963 $ 3,269,236 Carrying amounts As at, March 31, 2022 $ 89,435 $ 42,434 $ 381,173 $ 1,781,430 $ 4,809 $ 285,930 $ 801,317 $ 56,789 $ 3,443,317 As at, March 31, 2023 $ 100,235 $ 52,487 $ 439,078 $ 1,513,849 $ - $ 413,126 $ - $ 86,016 $ 2,604,791 During the year ended March 31, 2023 the Company completed the sale of land owned by the Company In Porterville California for gross proceeds of $950,000 and generated a gain on the sale of $72,867 that was included in Other income. During the year GreenPower also acquired property, plant and equipment with an aggregate fair value of $268,252, as part of its acquisition of Lion Truck Body. During the year ended March 31, 2022 the Company transferred eight EV Stars from Inventory to PPE that were being used as demonstration vehicles, and one of these EV Stars was subsequently transferred to inventory and sold. The Company also transferred one EV 350 bus from inventory to PPE, that is being leased to a customer under a short term lease, and one EV 250 that was previously on finance lease where the Company and the Lessee entered into a mutual release on the finance lease. During the year ended March 31, 2022 the Company wrote down the value of PPE to its estimated recoverable amount by a total of $517,626 associated with one EV 250, one EV 350, and two Synapse shuttle buses.

Line of Credit

Line of Credit	12 Months Ended
	Mar. 31, 2023
Line of Credit [Abstract]
Line of Credit [Text Block]	11. Line of Credit The Company's primary bank account denominated in US dollars is linked to its Line of Credit such that funds deposited to the bank account reduce the outstanding balance on the Line of Credit. As at March 31, 2023 the Company's Line of Credit had a credit limit of up to $8,000,000 (2022 - $8,000,000). The Line of Credit bears interest at the bank's US Base Rate (March 31, 2023 - 8.0%, March 31, 2022 - 4.0%) plus 1.5%. The Line of Credit is secured by a general floating charge on the Corporation's assets and the assets of one of its subsidiaries, and one of the Company's subsidiaries has provided a corporate guarantee. Two directors of the Company have provided personal guarantees for a total of $5,020,000. The Line of Credit contains customary business covenants such as maintenance of security, maintenance of corporate existence, and other covenants typical for a corporate operating line of credit, and the Line of Credit has one financial covenant, to maintain a current ratio greater than 1.2:1, for which the Company is in compliance as at March 31, 2023 and March 31, 2022. In addition, the availability of the credit limit over $5,000,000 is subject to margin requirements of a percentage of finished goods inventory and accounts receivable. As of March 31, 2023 the Company had a drawn balance of $6,612,232 (2022 - $5,766,379) on the Line of Credit.

Share Capital

Share Capital	12 Months Ended
	Mar. 31, 2023
Disclosure Of Classes Of Share Capital Abstract
Share Capital [Text Block]	12. Share Capital Authorized Unlimited number of common shares without par value Unlimited number of preferred shares without par value Issued During the year ended March 31, 2023, the Company issued a total of 1,568,590 common shares, including 1,565,268 shares issued under the At the Market Offering (ATM), and 3,322 shares from the exercise of options. During the year ended March 31, 2022, the Company issued a total of 2,255,478 common shares, including 1,925,656 shares from the exercise of warrants, and 329,822 shares from the exercise of options. During the year ended March 31, 2021, the Company issued a total of 5,405,809 common shares, including 1,672,028 shares from the exercise of warrants, 145,537 shares from the exercise of options, 1,703,240 shares from converted debentures and 1,860,000 shares issued in the Company's IPO as well as 25,000 shares issued in a concurrent private placement and an additional 5 net fractional issued as a result of the share consolidation. On August 28, 2020 the Company announced the pricing of its U.S. initial public offering of 1,860,000 common shares and concurrent private placement of 25,000 common shares, which closed on September 1, 2020. Both the initial public offering and the concurrent private placement priced at $20.00 per share for gross proceeds of $37.7 million before underwriting discounts and other costs. As at March 31, 2023 and March 31, 2022 the Company had no shares held in escrow. At the Market Offering In September 2022, the Company filed a prospectus supplement to its short form base shelf prospectus, pursuant to which the Company may, at its discretion and from time to time, sell common shares of the Company for aggregate gross proceeds of up to $20,000,000. The sale of common shares is to be made through "at-the-market distributions" ("ATM") on the NASDAQ stock exchange. During the year ended March 31, 2023, the Company sold 1,565,268 common shares under the ATM program for gross proceeds of $4,895,826. The Company incurred approximately $217,000 in professional fees and other direct expenses in connection with the prospectus offering and the ATM, which was included in share issuance costs for the year ended March 31, 2023 (2022 - $Nil).

Stock Options

Stock Options	12 Months Ended
	Mar. 31, 2023
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Stock Options [Text Block]	13. Stock Options The Company has two incentive stock option plans whereby it grants options to directors, officers, employees, and consultants of the Company, the 2023 Equity Incentive Plan (the "2023 Plan") which was adopted in order to grant awards to people in the United States, and the 2022 Equity Incentive Plan (the "2022 Plan"). 2023 Plan Effective February 21, 2023 GreenPower adopted the 2023 Plan which was approved by shareholders at our AGM on March 28, 2023 in order to grant stock options or non-stock option awards to people in the United States. Under the 2023 Plan GreenPower can issue stock options that are considered incentive stock options, which are stock options that qualify for certain favorable tax treatment under U.S. tax laws. Nonqualified stock options are stock options that are not incentive stock options. The aggregate fair market value on the date of grant of Shares with respect to which incentive stock options are exercisable for the first time by an optionee subject to tax in the United States during any calendar year must not exceed US$100,000, or such other limit as may be prescribed by the Internal Revenue Code. Non-stock option awards mean a right granted to an award recipient under the 2023 Plan, which may include the grant of stock appreciation rights, restricted awards or other equity-based awards. No stock options have been issued under the 2023 Plan as at March 31, 2023. 2022 Plan Effective April 19, 2022 GreenPower adopted the 2022 Equity Incentive Plan (the "2022 Plan"), which was further ratified on February 21, 2023, and which replaced the 2019 Plan. Under the 2022 Plan the Company can grant equity-based incentive awards in the form of stock options ("Options"), restricted share units ("RSUs"), performance share units ("PSUs") and deferred share units ("DSUs"). RSU's, DSU's and PSU's are collectively referred to as "Performance Based Awards". The 2022 Plan is a Rolling Plan for Options and a fixed-plan for Performance-Based Awards such that the aggregate number of Shares that: (i) may be issued upon the exercise or settlement of Options granted under the 2022 Plan (and all of the Company's other Security-Based Compensation Arrangements), shall not exceed 10% of the Company's issued and outstanding Shares from time to time, and (ii) may be issued in respect of Performance-Based Awards granted under the 2022 Plan (and all of the Company's other Security-Based Compensation Arrangements) shall not exceed 2,467,595. No performance based awards have been issued as at March 31, 2023 or as at March 31, 2022. The 2022 Plan is considered an "evergreen" plan, since Options which have been exercised, cancelled, terminated, surrendered, forfeited or expired without being exercised shall be available for subsequent grants under the 2022 Plan and the number of awards available to grant increases as the number of issued and outstanding Shares increases. Stock Option Plans from Prior Periods On May 14, 2019, the Company replaced the 2016 Plan with a Rolling Stock Option Plan (the "2019 Plan"). Under the terms of the 2019 Plan, the aggregate number of Options that can be granted under the 2019 Plan cannot exceed ten (10%) of the total number of issued and outstanding Shares, calculated on a non- diluted basis. The exercise price of options granted under the 2019 Plan may not be less than the minimum prevailing price permitted by the TSXV policies with a maximum term of 10 years. On March 9, 2016, the shareholders approved the previous stock option plan which initially allowed for the issuance of up to 1,491,541 shares and which was subsequently further increased to allow up to 2,129,999 shares to be issued under the plan (the "2016 Plan"). Prior to the adoption of the 2016 Plan, the Company had adopted an incentive stock option plan (the "Plan"), whereby it could grant options to directors, officers, employees, and consultants of the Company. The Company had the following incentive stock options granted under the 2022 Plan, the 2019 Plan, and 2016 Plan that are issued and outstanding as at March 31, 2023: Expiry Date Exercise Price Balance March 31, 2022 Granted Exercised Forfeited or Expired Balance March 31, 2023 May 26, 2022 CDN $ 5.25 5,357 - - (5,357 ) - December 18, 2022 CDN $ 3.15 14,286 - - (14,286 ) - May 4, 2023 CDN $ 3.50 68,571 - (2,857 ) (8,570 ) 57,144 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 73,214 - - (1,427 ) 71,787 January 30, 2025 CDN $ 2.59 281,787 - (465 ) (26,682 ) 254,640 February 11, 2025 CDN $ 8.32 50,000 - - - 50,000 July 3, 2025 CDN $ 4.90 41,787 - - (25,716 ) 16,071 November 19, 2025 US $ 20.00 300,000 - - - 300,000 December 4, 2025 US $ 20.00 20,000 - - - 20,000 May 18, 2026 CDN $ 19.62 139,650 - - (66,375 ) 73,275 December 10, 2026 CDN $ 16.45 658,000 - - (104,500 ) 553,500 July 4, 2027 CDN $ 4.25 - 15,000 - - 15,000 November 2, 2027 US $ 2.46 - 60,000 - (50,000 ) 10,000 February 14, 2028 CDN $ 3.80 - 660,000 - (15,000 ) 645,000 March 28, 2028 CDN $ 2.85 - 100,000 - - 100,000 Total outstanding 1,702,652 835,000 (3,322 ) (317,913 ) 2,216,417 Total exercisable 700,957 1,265,128 Weighted Average Exercise Price (CDN$) $ 12.94 $ 3.66 $ 3.37 $ 11.16 $ 10.72 Weighted Average Remaining Life 3.5 years 3.4 years As at March 31, 2023, there were 255,246 stock options available for issuance under the 2023 and 2022 plan and 2,467,595 performance based awards available for issuance under the 2023 Plan and the 2022 Plan. During the year ended March 31, 2023, 317,913 options were forfeited or expired. On July 4, 2022, the Company granted 15,000 options to an employee with a term of five years and an exercise price of CDN$4.25 per share which vest 25% after 4 months, and after years 1, 2, and 3. On November 2, 2022, the Company granted 60,000 options to employees with a term of five years and an exercise price of US$2.46 per share which vest 25% after 4 months, and after years 1, 2, and 3. On February 14, 2023, the Company granted 660,000 options with a term of five years and an exercise price of CDN$3.80 per share, comprised of: a. b. c. On March 28, 2023 the Company granted 100,000 stock options to employees. The stock options have an exercise price of CDN$2.85 per share, a term of 5 years, which vest after 4 months, and then 25% after years 1, 2, and 3. During the year ended March 31, 2023, 3,322 common shares were issued pursuant to the exercise of stock options and 317,913 options were forfeited or expired. During the year ended March 31, 2023, the Company incurred share-based compensation expense with a measured fair value of $3,645,893. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. Subsequent to the end of the reporting period: • • • Between April 1 2023 and June 30, 2023, 74,761 stock options exercisable at a weighted average share price of $5.54 were forfeited. The Company had the following incentive stock options granted under the 2019 Plan, and 2016 Plan that are issued and outstanding as at March 31, 2022: Exercise Balance Forfeited Balance Expiry Date Price March 31, 2021 Granted Exercised or Expired March 31, 2022 October 27, 2021 CDN $ 4.34 71,429 - (71,429 ) - - February 2, 2022 CDN $ 5.25 65,286 - (57,144 ) (8,142 ) - May 26, 2022 CDN $ 5.25 148,214 - (142,857 ) - 5,357 December 18, 2022 CDN $ 3.15 25,000 - (10,714 ) - 14,286 May 4, 2023 CDN $ 3.50 70,357 - (1,786 ) - 68,571 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - (5,357 ) - 73,214 January 30, 2022 CDN $ 2.59 19,643 - (1,786 ) (17,857 ) - January 30, 2025 CDN $ 2.59 309,822 - (26,964 ) (1,071 ) 281,787 July 3, 2022 CDN $ 4.90 7,143 - (7,143 ) - - February 11, 2025 CDN $ 8.32 - 50,000 50,000 July 3, 2025 CDN $ 4.90 49,643 - (4,642 ) (3,214 ) 41,787 November 19, 2025 US $ 20.00 300,000 - - - 300,000 December 4, 2025 US $ 20.00 20,000 - - - 20,000 May 18, 2026 CDN $ 19.62 - 173,650 - (34,000 ) 139,650 December 10, 2026 CDN $ 16.45 - 693,000 - (35,000 ) 658,000 Total outstanding 1,215,108 916,650 (329,822 ) (99,284 ) 1,702,652 Total exercisable 882,964 700,957 Weighted Average Exercise Price (CDN$) $ 9.35 $ 16.61 $ 4.70 $ 13.60 $ 12.94 Weighted Average Remaining Life 3.1 years 3.5 years As at March 31, 2022, there were 612,152 stock options available for issuance under the 2019 plan. During the year ended March 31, 2022, 99,284 options were forfeited or expired. O n May 18, 2021 the Company granted 173,650 options to employees with a term of five years and an exercise price of CDN$19.62 per share which vest 25% after 4 months, after years 1, 2, and 3. On December 10, 2021 the Company granted 693,000 options with a term of five years and an exercise price of CDN$16.45 per share, comprised of: 350,000 stock options to officers and directors which vest 25% after 4 months, and then 25% after six months, nine months and twelve months; 278,000 stock options to employees which vest 25% after 4 months, and then 25% after years 1, 2, and 3; 65,000 stock options to two consultants which vest 25% after 4 months, and then 25% after six months, nine months and twelve months. On February 11, 2022 the Company granted 50,000 stock options to an employee. The stock options have an exercise price of CDN$8.32 per share, a term of 3 years, and are exercisable after six months. During the year ended March 31, 2022, 329,822 common shares were issued pursuant to the exercise of stock options. During the year ended March 31, 2022, the Company incurred share-based compensation expense with a measured fair value of $5,771,475. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. The Company had the following incentive stock options granted under the 2019 Plan, and 2016 Plan that are issued and outstanding as at March 31, 2021: Exercise Balance Forfeited Balance May 26, 2020 CDN $ 4.20 21,429 - - (21,429 ) - July 10, 2020 CDN $ 3.85 7,143 - - (7,143 ) - February 4, 2021 CDN $ 2.45 57,143 - (57,143 ) - - May 6, 2021 CDN $ 2.45 74,286 - (62,858 ) (11,428 ) - October 27, 2021 CDN $ 4.34 71,429 - - - 71,429 February 2, 2022 CDN $ 5.25 65,286 - - - 65,286 May 26, 2022 CDN $ 5.25 148,214 - - - 148,214 December 18, 2022 CDN $ 3.15 25,000 - - - 25,000 May 4, 2023 CDN $ 3.50 75,714 - (5,357 ) - 70,357 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - - - 78,571 January 30, 2022 CDN $ 2.59 25,000 - (5,357 ) - 19,643 January 30, 2025 CDN $ 2.59 319,286 - (5,893 ) (3,571 ) 309,822 July 3, 2022 CDN $ 4.90 - 14,286 (7,143 ) - 7,143 July 3, 2025 CDN $ 4.90 - 51,429 (1,786 ) - 49,643 November 19, 2025 US $ 20.00 - 300,000 - - 300,000 December 4, 2025 US $ 20.00 - 20,000 - - 20,000 Total outstanding 1,018,501 385,715 (145,537 ) (43,571 ) 1,215,108 Total exercisable 629,750 882,964 Weighted Average Exercise Price (CDN$) $ 3.50 $ 21.70 $ 2.65 $ 3.55 $ 9.35 Weighted Average Remaining Life 3.0 years 3.1 years As at March 31, 2021, there were 874,148 stock options available for issuance under the 2019 plan. During the year ended March 31, 2021, 43,571 options were forfeited or expired. On July 3, 2020 the Company granted: 51,429 stock options to employees with an exercise price of CDN$4.90 per share and with a term of 5 years, and which vest 25% after 4 months, and then 25% after years 1, 2, and 3, and 14,286 stock options to a consultant (IR provider) with an exercise price of CDN$4.90 per share and with a term of 2 years and which vest 25% at the end of every 3 months for a period of twelve months. On November 19, 2020 the Company granted an aggregate of 300,000 stock options, with 100,000 granted to each of three of Greenpower's officers. The stock options have an exercise price of $20.00 per share, a term of 5 years, and are exercisable 25% after four months, and 25% after the first, second and third year from the grant date. On December 4, 2020 the Company granted an aggregate of 20,000 stock options, with 5,000 granted to each of the Company's four independent directors. The stock options have an exercise price of $20.00 per share, a term of 5 years, and are exercisable at the end of every 3 months for a period of twelve months. During the year ended March 31, 2021, 145,537 common shares were issued pursuant to the exercise of stock options. During the year ended March 31, 2021, the Company incurred share-based compensation expense with a measured fair value of $2,098,761. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. The weighted average share price on the exercise dates for the years ending March 31, 2023, 2022, and 2021 respectively were CDN $8.06, CDN $10.87, and CDN $2.65. The following weighted-average assumptions were used for the Black-Scholes valuation of stock option grants: For the year ended March 31, 2023 March 31, 2022 March 31, 2021 Share price on grant date CDN $3.66 CDN $16.61 $17.21 Exercise price CDN $3.66 CDN $16.61 $17.21 Risk-free interest rate 3.22% 1.23% 0.47% Expected life of options 5 years 4.9 years 5 years Annualized volatility 101% 94% 73% Forfeiture rate Nil Nil Nil Dividend rate N/A N/A N/A

Warrants

Warrants	12 Months Ended
	Mar. 31, 2023
Warrants [Abstract]
Warrants [Text Block]	14. Warrants As at March 31, 2023 and March 31, 2022 the Company had an outstanding warrant balance of nil. The following table summarizes GreenPower's warrant activity during the year ended March 31, 2022: Exercise Balance Balance Expiry Date Price March 31, 2021 Issued Exercised Expired March 31, 2022 June 29, 2021 CDN $4.55 628,571 - (628,571 ) - - September 25, 2021 CDN $3.50 491,072 - (491,071 ) (1 ) - October 12, 2021 CDN $3.50 53,571 - (53,571 ) - - March 14, 2022 CDN $4.20 685,714 - (685,714 ) - - May 6, 2023 USD $2.6677 53,035 - (53,026 ) (9 ) - May 8, 2023 USD $2.6677 13,703 - (13,703 ) - - Total outstanding 1,925,666 - (1,925,656 ) (10 ) - Weighted Average Exercise Price (CDN$) 4.06 NA $ 4.09 $ 3.41 NA During the year ended March 31, 2022, the Company did not issue any warrants and a total of 10 warrants expired unexercised. During the year ended March 31, 2022 the Company issued the following common shares from the exercise of warrants: • • • • The following table summarizes deferred financing fees for the years ended March 31, 2023 and March 31, 2022, which relates to deferred financing fees for issued warrants, amortized during the period: March 31, 2023 March 31, 2022 Deferred financing fees, beginning of year $ - $ 416,738 less: Amortization of Deferred Financing Fees - (416,738 ) Deferred financing fees, end of year $ - $ -

Deferred Revenue

Deferred Revenue	12 Months Ended
	Mar. 31, 2023
Accruals And Deferred Income Including Contract Liabilities Abstract
Deferred Revenue [Text Block]	15. The Company recorded Deferred Revenue of $9,998,609 for deposits received from customers for the sale of all-electric buses which were not delivered as at March 31, 2023 (March 31, 2022 - $6,514,712). The following table summarizes changes in deferred revenue during the years ended March 31, 2023 and March 31, 2022: The Company expects to recognize revenue from amounts held in the current portion of deferred revenue within the next twelve months, based on expected deliveries of vehicles and from completed sales of vehicle parts. The Company expects to recognized revenue from amounts held in the long-term portion of deferred revenue more than twelve months after the reporting date. As at March 31, 2023 the current portion of deferred revenue includes a financing component of $324,967 (2022 - nil), and during the year ended March 31, 2023, $83,437 of this deferred revenue was recognized in revenue (2022 - nil). March 31, 2023 March 31, 2022 Deferred Revenue, beginning of year $ 6,514,712 $ 125,005 Additions to deferred revenue during the year 11,576,344 7,524,411 Deposits returned (302,298 ) - Revenue recognized from deferred revenue during the year (7,790,149 ) (1,134,704 ) Deferred Revenue, end of year $ 9,998,609 $ 6,514,712 Current portion $ 8,059,769 $ 3,578,877 Long term portion 1,938,840 2,935,835 $ 9,998,609 $ 6,514,712

Financial Instruments

Financial Instruments	12 Months Ended
	Mar. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments [Text Block]	16. The Company's financial instruments consist of cash, accounts receivable, promissory note receivable, finance lease receivables, line of credit, loans payable to related parties, term loan, accounts payable and accrued liabilities, other liabilities, and lease liabilities. Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are: Level 1:Unadjusted quoted prices in active markets for identical assets and liabilities; Level 2:Inputs other than quoted prices that are observable for the asset or liabilities either directly or indirectly; and Level 3:Inputs that are not based on observable market data The fair value of the Company's financial instruments approximates their carrying value, unless otherwise noted. The Company has exposure to the following financial instrument related risks. Credit risk The Company's exposure to credit risk is on its cash, accounts receivable, promissory note receivable, and on its finance lease receivables. The maximum exposure to credit risk is their carrying amounts in the consolidated statement of Financial Position. Cash consists of cash bank balances held in major financial institutions in Canada and the United States with a high credit quality and therefore the Company is exposed to minimal risk. The Company assesses the credit risk of its account receivable, finance lease receivables and promissory note receivable at each reporting period end and on an annual basis. As at March 31, 2023 the Company recognized an allowance for credit losses of $139,370 (2022 - $44,579) against its accounts receivable (Note 4). During the year ended March 31, 2023 the Company recognized an impairment of nil on accounts receivable related to finance lease receivables (2022 - $43,261). Liquidity risk The Company tries to ensure that there is sufficient capital in order to meet short-term business requirements, after taking into account the Company's cash balances and available liquidity on the Company's $8 million operating line of credit. The Company's cash is invested in bank accounts at major financial institutions in Canada and the United States and is available on demand. The continuation of the Company as a going concern is dependent on future cash flows from operations including the successful sale and manufacture of electric vehicles to achieve a profitable level of operations and obtaining necessary financing to fund ongoing operations. The Company's ability to achieve its business objectives is subject to material uncertainty which casts substantial doubt upon the Company's ability to continue as a going concern (Note 1). The Company will continue to rely on additional financings to further its operations and meet its capital requirements. The following table summarizes the Company's financial commitments by maturity as at March 31, 2023: March 31, 2023 Less than 3 months 3 to 12 months One to five years Thereafter Line of credit (Note 1) $ 6,612,232 $ - $ - $ - Accounts payable and accrued liabilities 7,316,267 - - - Loans payable to related parties 3,287,645 - - - Lease liabilities 272,919 771,097 3,336,500 3,100,000 Term loan 7,246 21,835 163,594 1,309,463 Other liabilities 2,142 6,425 25,700 - $ 17,498,451 $ 799,357 $ 3,525,794 $ 4,409,463 (1) GreenPower's operating line of credit with the Bank of Montreal is repayable on demand and is therefore recorded as a current liability with less than 3 months to maturity. GreenPower remains in compliance with the financial covenant under the facility and since inception of the loan the Bank of Montreal has not demanded repayment of the facility, however there is no guarantee that the Bank of Montreal will not do so in the future. As part of the acquisition of Lion Truck Body Inc. that closed on July 7, 2022, the Company agreed to assume a term loan from the seller, with principal outstanding of approximately of approximately $1.5 million as at July 7, 2022, an interest rate of 3.75%, a maturity in May 2050, and fixed monthly payments (Note 21). Market risks Market risk is the risk of loss that may arise from changes in market factors such as interest rates and foreign exchange. The Company is exposed to interest rate risk with respect to its Line of Credit (Note 10). The Company is exposed to foreign exchange risk as it conducts business in both the United States and Canada. Management monitors its foreign currency balances, but the Company does not engage in any hedging activities to reduce its foreign currency risk. At March 31, 2023, the Company was exposed to currency risk through the following financial assets and liabilities in CDN Dollars. CAD Cash $ 138,869 Accounts Receivable $ 89,944 Sales tax receivable $ 42,526 Prepaids and deposits $ 10,988 Finance Lease Receivable $ 82,000 Accounts Payable and Accrued Liabilities $ (410,321 ) Related Party Loan & Interests Payable $ (4,242,071 ) The CDN/USD exchange rate as at March 31, 2023 was $0.7389 (March 31, 2022 - $0.8003). Based on the net exposure and assuming all other variables remain constant, a 10% change in the appreciation or depreciation of the Canadian dollar relative to the US dollar would result in a change of approximately $428,000 to other comprehensive income/loss.

Capital Management

Capital Management	12 Months Ended
	Mar. 31, 2023
Disclosure of objectives, policies and processes for managing capital [abstract]
Capital Management [Text Block]	17. Capital Management The Company's capital management objective is to obtain sufficient capital to develop new business opportunities for the benefit of its shareholders. To meet these objectives, management monitors the Company's ongoing capital requirements on specific business opportunities on a case-by-case basis. The capital structure of the Company consists of cash, operating line of credit, the term loan, loans from related parties and equity attributable to common shareholders, consisting of issued share capital and deficit. On September 16, 2022 the Company established an at the market equity program (the ATM program) under which the company may issue, at its discretion, up to $20 million of common shares from treasury to the public. During the period ended March 31, 2023 the Company issued a total of 1,565,268 shares under the ATM program for gross proceeds of $4,895,826 (Note 12). The ATM offering remains open and future shares may be issued up to the total remaining offering amount, at management's discretion. As at March 31, 2023, the Company had a cash balance of $600,402 working capital, defined as current assets minus current liabilities, of $27,655,892 accumulated deficit of ($60,790,972) and shareholder's equity of $27,662,006. Subject to market conditions and other factors the Company may raise additional capital in the future to fund and grow its business for the benefit of shareholders. There has been no change to the Company's approach to financial management during the year ended March 31, 2023.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2023
Related Party Transactions Abstract
Related Party Transactions [Text Block]	18. Related Party Transactions A summary of compensation and other amounts paid to directors, officers and key management personnel is as follows: For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 Salaries and Benefits (1) $ 580,774 $ 575,255 $ 473,841 Consulting fees (2) 396,250 396,456 251,007 Non-cash Options Vested (3) 2,100,717 3,242,528 1,698,487 Accomodation and Rentals (4) - - 5,749 Total $ 3,077,741 $ 4,214,239 $ 2,429,084 1) 2) 3) 4) Accounts payable and accrued liabilities at March 31, 2023 included $208,215 (March 31, 2022 - $243,773) owed to officers, directors, and companies controlled by officers and directors, and shareholders, which is non-interest bearing, unsecured and has no fixed terms of repayment. During the year ended March 31, 2023, the Company received loans totaling CAD$3,670,000 and US$25,000 from a company that is beneficially owned by the CEO and Chairman of the Company, and CAD$250,000 was loaned to the Company from a company beneficially owned by a Director of the Company. The loans bear interest at 12.0% per annum plus such additional bonus interest, if any, as may be agreed to and approved by GreenPower's Board of Directors at a later date. The loans from a company that is beneficially owned by the CEO and Chairman of the Company matured on March 31, 2023, and the loan from a company beneficially owned by a Director of the Company matures on October 31, 2023. The Company has agreed to grant the lenders a general security assignment on the assets of GreenPower Motor Company Inc., which will be subordinated to any security assignment of senior lenders. A director of the Company and the Company's CEO and Chairman have each provided personal guarantees of $2,510,000, or $5,020,000 in total to support the Company's $8 million operating line of credit. In consideration for these guarantees, in June 2018 the Company issued 628,571 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $4.55 per share and in March 2019 the Company issued 685,714 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $4.20 per share. During the year ended March 31, 2022 the director of the Company and the Company's CEO and Chairman exercised all of these warrants for 1,314,285 common shares of the Company.

Warranty Liability

Warranty Liability	12 Months Ended
	Mar. 31, 2023
Warranty Provision Abstract
Warranty Liability [Text Block]	19. The Company provides its customers with a base warranty on its vehicles including those covering brake systems, lower-level components, fleet defect provisions and battery-related components. The majority of warranties cover periods of five years, with some variation depending on the contract. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. This assessment relies on estimates and assumptions about expenditures on future warranty claims. Actual warranty disbursements are inherently uncertain, and differences may impact cash expenditures on these claims. It is expected that the Company will incur approximately $535,000 in warranty costs within the next twelve months, with disbursements for the remaining warranty liability incurred after this date. An accrual for expected future warranty expenditures are recognized in the period when the revenue is recognized from the associated vehicle sale, and is expensed in Product Development Costs in the Company's Sales, general and administrative costs. Assuming Revenue in each year remains unchanged, an increase or decrease of 5% to the warranty provision would have a corresponding increase or decrease of product development costs of approximately $69,000 for the year ended March 31, 2023 (2022 - $23,000). Year ended Year ended March 31, 2023 March 31, 2022 Opening balance $ 1,042,983 $ 949,751 Warranty additions 1,375,673 456,779 Warranty disbursements (339,349 ) (278,726 ) Warranty expiry 0 (85,251 ) Foreign exchange translation (1,557 ) 430 Total $ 2,077,749 $ 1,042,983 Current portion $ 535,484 $ 313,517 Long term portion 1,542,265 729,466 Total $ 2,077,749 $ 1,042,983

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2023
Major components of tax expense (income) [abstract]
Income Taxes [Text Block]	20. Income Taxes Income tax expense is recognized based on the combined BC and Federal income tax rate for the full financial year applied to the pre-tax income of the reporting period. The Company's effective tax rate for the years ended March 31, 2023, 2022 and 2021 was 27.00%. The difference between tax expenses for the years and the expected income taxes based on the statutory rate are as follows: For the year ended March 31, 2023 March 31, 2022 March 31, 2021 Combined statutory tax rate 27.00 % 27.00 % 27.00 % Expected income tax expense (recovery) $ (4,061,841 ) $ (4,052,678 ) $ (2,115,924 ) Items not deductible for tax purposes 1,276,004 1,671,157 706,127 Difference in tax rate in other jurisdictions (51,259 ) (216,059 ) (107,357 ) Unrecognized deductible temporary differences and loss carryforwards 2,837,096 2,597,580 1,517,154 Deferred income tax expense (recovery) $ - $ - $ - The nature and effect of the temporary differences giving rise to the deferred income tax assets as of March 31, 2023 and March 31, 2022 are summarized below: As at Deferred income tax assets March 31, 2023 March 31, 2022 Non-capital loss carry-forwards $ 10,504,646 $ 8,625,123 Investment in subsidiary - 100,654 Accounts receivable, inventory, and promissory note receivable - 215,539 Capital assets 184,443 149,810 Right of use assets and lease liabilities 110,287 5,649 Warranty provision 557,217 307,571 Other carryforward balances 94,199 2,315 Share issue costs 413,177 567,382 Unrecognized deferred tax assets (11,863,970 ) (9,974,043 ) Net deferred income tax asset $ - $ - As at March 31, 2023 and March 31, 2022 the Company has approximately $16,025,000 and $12,391,000 respectively, of non-capital losses carry forwards available to reduce Canadian taxable income for future years. As at March 31, 2023 and March 31, 2022 the Company has approximately $22,640,000 and $17,693,000 respectively, of net operating losses carry forwards available to reduce future taxable income in the United States. The losses in Canada and United States expire between 2030 and 2043 if unused. The potential benefits of these carry-forward non-capital losses has not been recognized in these consolidated financial statements as it is not considered probable that sufficient future taxable profit will allow the deferred tax asset to be recovered.

Acquisition of Lion Truck Body

Acquisition of Lion Truck Body	12 Months Ended
	Mar. 31, 2023
Disclosure of detailed information about business combination [abstract]
Acquisition of Lion Truck Body [Text Block]	21. Acquisition of Lion Truck Body On July 7, 2022 GreenPower entered into an asset purchase agreement with Lion Truck Body Inc., a truck body manufacturer located in Torrance, CA, under which Greenpower has purchased all of the assets of the business through its wholly owned subsidiary, Lion Truck Body Incorporated. GreenPower completed the acquisition in order to offer a broader product offering and to reduce the time for customers looking for a completed truck body and has accounted for the acquisition of the assets of Lion Truck Body Inc. as a business combination under IFRS 3. The purchase price of $240,000 is subject to a working capital adjustment of $152,873 which results in a determination of the fair value of the cash investment for the acquisition of $87,127. As part of the acquisition GreenPower assumed a term loan issued by an agency of the US federal government, with a principal balance of approximately $1.5 million as at July 7, 2022, an interest rate of 3.75%, a maturity in May 2050, and fixed monthly payments. GreenPower has determined that the fair value of the term loan as at the acquisition date, assuming a market rate of interest, is approximately $0.6 million. Management has determined that the below market rate of interest on the loan represents government assistance and has accounted for this assistance in accordance with IAS 20, by booking a deferred benefit of government assistance of $0.7 million at the acquisition date, which will be recognized in earnings over the term of the loan. The determination of the fair value of the assumed loan and of the deferred benefit of government assistance requires management to make a number of critical assumptions and estimates, such as the incremental borrowing rates as at the acquisition date. These assumptions and estimates had a significant impact on the carrying value of these liabilities, and the determination that there was goodwill paid on the transaction. Based on management's determination of the fair value of consideration transferred and of the net assets acquired, GreenPower recorded goodwill of $250,832 on the acquisition. goodwill was tested for impairment as at March 31, 2023, and was written down due to management's determination that the future cash flows that are expected to be generated by the business would be insufficient to support goodwill or intangible assets at the entity. This determination involves the use of estimates and assumptions about future events that had a negative impact on the loss for the year ended March 31, 2023. Since the date of acquisition the impact on revenues for the period ending March 31, 2023 was $1,897,605. The impact to consolidated earnings over the same period was ($864,996), which includes the goodwill writedown of $250,832. The table below reflects management's determination of the fair value of major categories of assets acquired, liabilities assumed and consideration transferred as at the acquisition date. Fair value of consideration transferred Purchase price $ 240,000 less: Working capital adjustment (152,873 ) Cash purchase price $ 87,127 Fair value of net assets acquired Accounts receivables $ 127,852 Inventory 786,688 Equipment 268,252 Right of use asset 448,512 Goodwill 250,832 Accounts payable (83,562 ) Lease liabilities (433,512 ) Deferred benefit of government assistance (699,327 ) Loans (578,608 ) Total $ 87,127

Segmented Information

Segmented Information	12 Months Ended
	Mar. 31, 2023
Disclosure Of Operating Segments Abstract
Segmented Information [Text Block]	22. Segmented Information The Company operates in one reportable operating segment, being the manufacture and distribution of all- electric commercial vehicles and transit, school and charter buses. During the year ended March 31, 2023, the Company was economically dependent on one (2022 - three, 2021 - three) customer(s) who accounted for more than 10% of revenue from continuing operations and in aggregate accounted for approximately 59%, (2022: 57%, 2021: 87%) of sales. The Company's disaggregated revenue for the years ended March 31, 2023, 2022, and 2021 is summarized in the following table. Included in Vehicle sales and in Revenue from operating and finance leases for the year ended March 31, 2023 is $4,614,250 (2022 - $2,970,387, 2021 - $5,765,000) in proceeds received from government vouchers for sales made to customers or lessees. Included in Vehicle sales for the year ended March 31, 2023 is $nil (2022 - $1,929,800, 2021 - $2,175,000) from the sales of vehicles that were previously on lease where the leases were cancelled and the vehicles subsequently sold. For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 Vehicle and parts sales $ 39,311,659 $ 13,714,227 $ 3,459,311 Revenue from operating and finance leases 113,789 3,297,619 9,590,511 Accretion on promissory note - 7,035 26,426 Finance income 270,442 217,892 209,936 $ 39,695,890 $ 17,236,773 $ 13,286,184 The Company's revenues allocated by geography based on the customer's country of domicile,for the years ended March 31, 2023, 2022, and 2021, is as follows: For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 United States of America $ 39,497,713 $ 15,972,137 $ 13,045,040 Canada 198,177 1,264,636 241,144 Total $ 39,695,890 $ 17,236,773 $ 13,286,184 The Company's property and equipment allocated by geography for the years ended March 31, 2023, and 2022 is as follows: For the Years Ended March 31, 2023 March 31, 2022 United States of America $ 2,485,711 $ 3,296,564 Canada 119,080 146,753 Total $ 2,604,791 $ 3,443,317

Litigation and Legal Proceeding

Litigation and Legal Proceedings	12 Months Ended
	Mar. 31, 2023
Disclosure Of Commitments And Contingent Liabilities [Abstract]
Litigation and Legal Proceedings [Text Block]	23. Litigation and Legal Proceedings The Company has filed a civil claim against the prior CEO and Director of the Company in the Province of British Columbia, and the prior CEO and Director of the Company has filed a response with a counterclaim for wrongful dismissal in the Province of British Columbia. The prior CEO and Director of the Company also filed a similar claim in the state of California in regards to this matter, and this claim has been stayed pending the outcome of the claim in British Columbia. There has not been a resolution on the British Columbia claim or counterclaim, or the California claim as at March 31, 2023. In addition, a company owned and controlled by a former employee who provided services to a subsidiary company of GreenPower until August 2013 filed a claim for breach of confidence against GreenPower in July 2020, and this claim has not been resolved as at March 31, 2023. The Company has not booked a provision for the claims or the counterclaim as it does not believe there is a remote or estimable material financial impact as at March 31, 2023. During April 2023 the Company repossessed 27 EV Stars and 10 EV Star CC's which were previously on lease, after the leases were terminated following a notice of default that was not cured. In addition, the Company repossessed 1 EV Star from the same customer due to non- payment. During May 2023 this customer filed a claim in the state of California against the Company and a subsidiary of the Company, and the Company is evaluating its response to this claim (Note 25).

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosure	12 Months Ended
	Mar. 31, 2023
Supplemental Disclosure Respect To Cash Flows [Abstract]
Supplemental Cash Flow Disclosure [Text Block]	24. Supplemental Cash Flow Disclosure The following table provides additional detail regarding the Company's cash flow: For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 Non-cash investing and financing transactions: Fair value of stock options exercised $ 6,333 $ 1,139,621 $ 164,869 Fair value of warrants exercised $ - $ 994,161 $ 772,408 Shares issued for conversion of debentures $ - $ - $ 3,404,693 Right of use asset acquired $ 4,968,446 $ - $ - Right of use asset from business combination $ 448,512 $ - $ - Equipment acquired in business combination $ 268,252 $ - $ - Accounts receivables acquired in business combination $ 127,852 $ - $ - Inventory acquired in business combination $ 786,688 $ - $ - Goodwill acquired in business combination $ 250,832 $ - $ - Accounts payable assumed in business combination $ 83,562 $ - $ - Lease liabilities assumed in business combination $ 433,512 $ - $ - Loans assumed in business combination $ 578,608 $ - $ - Deferred benefit of government assistance from business combination $ 699,327 $ - $ - Accrued value of inventory included in AP $ 373,000 $ - $ - Accrued financing cost included in deferred revenue $ 324,967 $ - $ - Accretion income on promissory note receivable $ - $ 7,034 $ (26,426 ) Accretion expense on convertible debt $ - $ - $ 378,687 Accrued interest on paycheck protection program loan $ - $ - $ 3,378 Property and equipment through financing $ - $ 42,831 $ - Assets transferred from Inventory to Property and equipment $ - $ 1,408,813 $ 271,291

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
	Mar. 31, 2023
Disclosure Of Nonadjusting Events After Reporting Period Abstract
Events After the Reporting Period [Text Block]	25. Events After the Reporting Period Subsequent to the end of the reporting period: • Between April 1, 2023 and April 17, 2023 the Company issued a total of 188,819 shares under the ATM program at a weighted average price of $2.7587 per share for gross proceeds of $520,892 before transaction fees. • Between April 13, 2023 and May 1, 2023 the Company issued 42,858 common shares pursuant to the exercise of stock options at an exercise price of CDN$3.50 per share for gross proceeds of CDN$150,003. • • • •

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2023
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Basis of presentation [Policy Text Block]	(a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements are prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting,except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
Basis of consolidation [Policy Text Block]	(b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-23 31-Mar-22 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% 100% Vehicle Transportation GreenPower Manufacturing WV Inc. United States 100% 100% Electric bus manufacturing and distribution Lion Truck Body Incorporated United States 100% 100% Truck body manufacturing Gerui New Energy Vehicle (Nanjing) Co., Ltd. China 100% N/A Electric bus manufacturing and distribution EA Green-Power Private Ltd. India 100% 100% Electric bus manufacturing and distribution All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies.
Financial instruments Classification [Policy Text Block]	(c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected creditloss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the carrying amount of the liability is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2023 and March 31, 2022. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2023 and March 31, 2022, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2023 and March 31, 2022. For debt instruments measured at FVOCI, interest income (calculated using the effective interest method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. As at March 31, 2023 the Company recognized an allowance for credit losses of $139,370 (2022 - $44,579) against its accounts receivable (Note 4). For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2023 the Company recognized an impairment of nil on accounts receivables (2022 - $43,261).
Cash and cash equivalents [Policy Text Block]	(d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2023 and March 31, 2022 the Company had no cash equivalents.
Revenue recognition [Policy Text Block]	(e) Revenue recognition The majority of the Company's contracts have a single performance obligation, which is the delivery and acceptance of goods, including electric vehicles, vehicle parts, and completed truck bodies. The Company recognizes revenue from these contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue for these contracts is allocated to the single performance obligation, which is the transfer and acceptance of the asset, including vehicles, vehicle parts, and completed truck bodies. The Company has also recognized revenue from a contract under which the Company was reimbursed for certain costs incurred on a project over time. This revenue was recognized over the period earned, in accordance with the terms of the Contract. The Company has also earned vehicle transportation revenue, which is recognized when the transportation is completed. The Company is a lessor under certain lease contracts involving GreenPower all-electric vehicles. The recognition of lease revenue is discussed in note 2. (q). When the period between the receipt of consideration and revenue recognition is greater than one year, the Company determines whether the financing component is significant to the contract. Where a contract is determined to have a significant financing component, the transaction price is adjusted to reflect the financing. The discount rate used in adjusting the promised amount of consideration is the rate that would be reflected in a separate financing transaction between the Company and the customer at contract inception. This rate is not subsequently adjusted for any other changes over the contract term. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less.
Impairment of long-lived assets [Policy Text Block]	(f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations.
Foreign currency translation [Policy Text Block]	(g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar Electric Vehicle Logistics Inc. U.S. Dollar GreenPower Manufacturing WV Inc. U.S. Dollar Lion Truck Body Incorporated U.S. Dollar EA GreenPower Private Ltd. U.S. Dollar Gerui New Energy Vehicle (Nanjing) Co. Ltd. RMB Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: - - - Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period.
Inventory [Policy Text Block]	(h) Inventory Vehicle inventory is recorded at the lower of average cost and net realizable value with cost determined by vehicle model in accordance with standard input costs which are reviewed and updated over time based on actual costs. Parts inventory is valued at the lower of cost and net realizable value. WIP inventory is valued based on actual costs incurred to bring the WIP to its current state of completion. The Company's inventory consists of work in process (including electric vehicles and truck bodies), parts, and finished goods. In determining net realizable value for new vehicles, the Company considers the cost, the average age of the vehicles, and recent sales of the same or similar models from inventory. For used vehicles, the Company considers the value of new inventory and compares this to the age and condition of used inventory, as well as sales (including leases) of same or similar used inventory, where available.
Property, plant, and equipment [Policy Text Block]	(i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Straight line over term of lease or economic life Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized.
Loss per share [Policy Text Block]	(j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti- dilutive. GreenPower's loss per common share, basic and diluted, for the year ended March 31, 2023 was $(0.64), (2022 - $(0.69), 2021 - $(0.43), and excludes stock options (Note 13), and warrants (Note 14) from the calculation of diluted EPS for each period, as their effect would be anti-dilutive.
Share capital [Policy Text Block]	(k) Share capital Common shares are classified as equity. Finder's fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects.
Income taxes [Policy Text Block]	(l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current period and any adjustment to income taxes payable in respect to previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year end date. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company will reassess deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered.
Share-based payment transactions [Policy Text Block]	(m) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement.
Government grants and vouchers [Policy Text Block]	(n) Government grants and vouchers Government vouchers are recognized in revenue when there is reasonable assurance that the voucher will be received and the Company will comply with all required conditions. Those vouchers without specified future performance conditions are recognized in income when the voucher proceeds are receivable. A grant that imposes specified future performance conditions is recognized in income when those conditions are met. Government grants in the form of forgivable loans, or other forms of government grants or assistance, are evaluated in accordance with IAS 20 and are recognized when there is reasonable assurance that the Company will meet the terms of the government grant or assistance.
Provisions and contingent liabilities [Policy Text Block]	(o) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant.
Leases [Policy Text Block]	(p)Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readilydetermined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re- measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is recognized as revenue by allocating the lease income to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations and comprehensive loss.
Goodwill and Impairment [Policy Text Block]	(q) Goodwill and Impairment The Company is required to test, on an annual basis, whether goodwill has suffered any impairment. The recoverable amount is determined based on value in use calculations. The use of this method requires the estimation of future cash flows and the determination of a discount rate in order to calculate the present value of the cash flows. During the year, GreenPower acquired Lion Truck Body Inc., and recorded goodwill of $250,832 on the acquisition (Note 21). This goodwill was tested at year-end, and was not supported by the estimated future cash flows of the business, and that the $250,832 of goodwill from the acquisition was impaired and was therefore written off.
Adoption of accounting standards [Policy Text Block]	(r) Adoption of accounting standards Certain new accounting standards have been published by the IASB or the IFRS Interpretations Committee that are effective for annual reporting periods beginning on or after January 1, 2022. These changes were reviewed by management and did not cause a change to the Company's financial statements.
Future accounting pronouncements [Policy Text Block]	(s) Future accounting pronouncements Certain new accounting standards and interpretations have been published by the IASB that are not mandatory for the March 31, 2023 reporting period, as summarized in the following table: Mandatorily effective for periods beginning on or after January 1, 2023 Mandatorily effective for periods beginning on or after January 1, 2024 IFRS 17 - Insurance Contracts IFRS 16 - Leases (liability in a sale and leaseback) IAS 1 - Presentation of Financial Statements and IFRS Practice Statement 2 (Disclosure of Accounting Policies) IAS 1 - Presentation of Financial Statements (classification of liabilities as current or non current) IAS 8 - Accounting policies, Changes in Accounting Estimates and Errors (Definition of Accounting Estimates) IAS 1 - Presentation of Financial Statements (Non current liabilities with covenants) IAS 12 - Income taxes (Deferred tax related to assets and liabilities arising from a single transaction) The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2023
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Disclosure of wholly owned subsidiaries included in these consolidated financial statements [Table Text Block]	Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-23 31-Mar-22 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% 100% Vehicle Transportation GreenPower Manufacturing WV Inc. United States 100% 100% Electric bus manufacturing and distribution Lion Truck Body Incorporated United States 100% 100% Truck body manufacturing Gerui New Energy Vehicle (Nanjing) Co., Ltd. China 100% N/A Electric bus manufacturing and distribution EA Green-Power Private Ltd. India 100% 100% Electric bus manufacturing and distribution
Disclosure of estimated useful life of property, plant and equipment [Table Text Block]	Leasehold improvements Straight line over term of lease or economic life Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Mar. 31, 2023
Accounts Receivable [Abstract]
Disclosure of allowance for doubtful accounts [Table Text Block]	March 31, 2023 March 31, 2022 Allowance for doubtful accounts, beginning of year $ 44,579 $ 35,639 plus: new allowance recognized 139,370 44,579 less: allowance collected (44,579 ) (35,639 ) Allowance for doubtful accounts, end of year $ 139,370 $ 44,579

Finance Lease Receivables (Tabl

Finance Lease Receivables (Tables)	12 Months Ended
	Mar. 31, 2023
Disclosure of Finance Lease Receivables [Abstract]
Disclosure of changes in finance lease receivables [Table Text Block]	March 31, 2023 March 31, 2022 Finance lease receivable, beginning of year $ 3,395,739 $ 3,922,391 Investment recognized - 1,150,360 Investment derecognized - (1,389,065 ) Lease payments received (695,825 ) (511,000 ) Interest income recognized 270,442 223,053 Finance lease receivable, end of year $ 2,970,356 $ 3,395,739 Current portion of Finance Lease Receivable $ 1,051,873 $ 443,880 Long Term Portion of Finance Lease Receivable $ 1,918,483 $ 2,951,859
Disclosure of payments to received on finance lease receivables [Table Text Block]	31-Mar-23 Year 1 $ 1,296,605 Year 2 819,081 Year 3 326,595 Year 4 330,405 Year 5 309,000 Year 6 577,250 less: amount representing interest income (688,581 ) Finance Lease Receivable $ 2,970,356 Current Portion of Finance Lease Receivable $ 1,051,873 Long Term Portion of Finance Lease Receivable $ 1,918,483 * Includes unguaranteed residual

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Mar. 31, 2023
Classes of current inventories [abstract]
Disclosure of inventories [Table Text Block]	March 31, 2023 March 31, 2022 Work in Process and Parts $ 9,737,474 $ 17,025,863 Finished Goods 31,871,760 15,228,991 Total $ 41,609,234 $ 32,254,854

Right of Use Assets and Lease_2

Right of Use Assets and Lease Liabilities (Tables)	12 Months Ended
	Mar. 31, 2023
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Disclosure of payments on lease liabilities [Table Text Block]	1 year $ 1,044,016 thereafter 6,436,500 less amount representing interest expense (2,240,665 ) Lease liability 5,239,851 Current Portion of Lease Liabilities 669,040 Long Term Portion of Lease Liabilities $ 4,570,811

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2023
Property Plant And Equipment Abstract
Disclosure of property and equipment [Table Text Block]	Demonstration Tools and Leasehold Computers Furniture Automobiles Electric Buses Leased Asset Equipment Land Improvements Total Cost Balance, March 31, 2022 $ 167,234 $ 77,846 $ 464,075 $ 2,712,777 $ 672,151 $ 1,055,285 $ 801,317 $ 100,415 $ 6,051,100 Additions 75,406 22,894 49,845 14,678 - 185,954 - 7,215 355,992 Acquired in Acquisition 214 71 75,500 - - 136,118 - 56,349 268,252 Asset sold - - - - - - (801,317 ) - (801,317 ) Foreign exchange translation - - - - - - - - - Balance, March 31, 2023 $ 242,854 $ 100,811 $ 589,420 $ 2,727,455 $ 672,151 $ 1,377,357 $ - $ 163,979 $ 5,874,027 Depreciation and impairment losses Balance, March 31, 2022 $ 77,799 $ 35,412 $ 82,901 $ 931,347 $ 667,342 $ 769,356 $ - $ 43,625 $ 2,607,783 Depreciation 64,820 12,912 67,441 282,957 4,809 194,875 - 34,338 662,152 Foreign exchange translation - - - (698 ) - - - - (698 ) Balance, March 31, 2023 $ 142,619 $ 48,324 $ 150,342 $ 1,213,606 $ 672,151 $ 964,231 $ - $ 77,963 $ 3,269,236 Carrying amounts As at, March 31, 2022 $ 89,435 $ 42,434 $ 381,173 $ 1,781,430 $ 4,809 $ 285,930 $ 801,317 $ 56,789 $ 3,443,317 As at, March 31, 2023 $ 100,235 $ 52,487 $ 439,078 $ 1,513,849 $ - $ 413,126 $ - $ 86,016 $ 2,604,791

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Mar. 31, 2023
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Disclosure of incentive stock options granted under the plan [Table Text Block]	Expiry Date Exercise Price Balance March 31, 2022 Granted Exercised Forfeited or Expired Balance March 31, 2023 May 26, 2022 CDN $ 5.25 5,357 - - (5,357 ) - December 18, 2022 CDN $ 3.15 14,286 - - (14,286 ) - May 4, 2023 CDN $ 3.50 68,571 - (2,857 ) (8,570 ) 57,144 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 73,214 - - (1,427 ) 71,787 January 30, 2025 CDN $ 2.59 281,787 - (465 ) (26,682 ) 254,640 February 11, 2025 CDN $ 8.32 50,000 - - - 50,000 July 3, 2025 CDN $ 4.90 41,787 - - (25,716 ) 16,071 November 19, 2025 US $ 20.00 300,000 - - - 300,000 December 4, 2025 US $ 20.00 20,000 - - - 20,000 May 18, 2026 CDN $ 19.62 139,650 - - (66,375 ) 73,275 December 10, 2026 CDN $ 16.45 658,000 - - (104,500 ) 553,500 July 4, 2027 CDN $ 4.25 - 15,000 - - 15,000 November 2, 2027 US $ 2.46 - 60,000 - (50,000 ) 10,000 February 14, 2028 CDN $ 3.80 - 660,000 - (15,000 ) 645,000 March 28, 2028 CDN $ 2.85 - 100,000 - - 100,000 Total outstanding 1,702,652 835,000 (3,322 ) (317,913 ) 2,216,417 Total exercisable 700,957 1,265,128 Weighted Average Exercise Price (CDN$) $ 12.94 $ 3.66 $ 3.37 $ 11.16 $ 10.72 Weighted Average Remaining Life 3.5 years 3.4 years Exercise Balance Forfeited Balance Expiry Date Price March 31, 2021 Granted Exercised or Expired March 31, 2022 October 27, 2021 CDN $ 4.34 71,429 - (71,429 ) - - February 2, 2022 CDN $ 5.25 65,286 - (57,144 ) (8,142 ) - May 26, 2022 CDN $ 5.25 148,214 - (142,857 ) - 5,357 December 18, 2022 CDN $ 3.15 25,000 - (10,714 ) - 14,286 May 4, 2023 CDN $ 3.50 70,357 - (1,786 ) - 68,571 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - (5,357 ) - 73,214 January 30, 2022 CDN $ 2.59 19,643 - (1,786 ) (17,857 ) - January 30, 2025 CDN $ 2.59 309,822 - (26,964 ) (1,071 ) 281,787 July 3, 2022 CDN $ 4.90 7,143 - (7,143 ) - - February 11, 2025 CDN $ 8.32 - 50,000 50,000 July 3, 2025 CDN $ 4.90 49,643 - (4,642 ) (3,214 ) 41,787 November 19, 2025 US $ 20.00 300,000 - - - 300,000 December 4, 2025 US $ 20.00 20,000 - - - 20,000 May 18, 2026 CDN $ 19.62 - 173,650 - (34,000 ) 139,650 December 10, 2026 CDN $ 16.45 - 693,000 - (35,000 ) 658,000 Total outstanding 1,215,108 916,650 (329,822 ) (99,284 ) 1,702,652 Total exercisable 882,964 700,957 Weighted Average Exercise Price (CDN$) $ 9.35 $ 16.61 $ 4.70 $ 13.60 $ 12.94 Weighted Average Remaining Life 3.1 years 3.5 years Exercise Balance Forfeited Balance May 26, 2020 CDN $ 4.20 21,429 - - (21,429 ) - July 10, 2020 CDN $ 3.85 7,143 - - (7,143 ) - February 4, 2021 CDN $ 2.45 57,143 - (57,143 ) - - May 6, 2021 CDN $ 2.45 74,286 - (62,858 ) (11,428 ) - October 27, 2021 CDN $ 4.34 71,429 - - - 71,429 February 2, 2022 CDN $ 5.25 65,286 - - - 65,286 May 26, 2022 CDN $ 5.25 148,214 - - - 148,214 December 18, 2022 CDN $ 3.15 25,000 - - - 25,000 May 4, 2023 CDN $ 3.50 75,714 - (5,357 ) - 70,357 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - - - 78,571 January 30, 2022 CDN $ 2.59 25,000 - (5,357 ) - 19,643 January 30, 2025 CDN $ 2.59 319,286 - (5,893 ) (3,571 ) 309,822 July 3, 2022 CDN $ 4.90 - 14,286 (7,143 ) - 7,143 July 3, 2025 CDN $ 4.90 - 51,429 (1,786 ) - 49,643 November 19, 2025 US $ 20.00 - 300,000 - - 300,000 December 4, 2025 US $ 20.00 - 20,000 - - 20,000 Total outstanding 1,018,501 385,715 (145,537 ) (43,571 ) 1,215,108 Total exercisable 629,750 882,964 Weighted Average Exercise Price (CDN$) $ 3.50 $ 21.70 $ 2.65 $ 3.55 $ 9.35 Weighted Average Remaining Life 3.0 years 3.1 years
Disclosure of weighted-average assumptions used for valuation of stock option grants [Table Text Block]	For the year ended March 31, 2023 March 31, 2022 March 31, 2021 Share price on grant date CDN $3.66 CDN $16.61 $17.21 Exercise price CDN $3.66 CDN $16.61 $17.21 Risk-free interest rate 3.22% 1.23% 0.47% Expected life of options 5 years 4.9 years 5 years Annualized volatility 101% 94% 73% Forfeiture rate Nil Nil Nil Dividend rate N/A N/A N/A

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Mar. 31, 2023
Warrants [Abstract]
Disclosure of outstanding warrants enabling holders to acquire common shares [Table Text Block]	Exercise Balance Balance Expiry Date Price March 31, 2021 Issued Exercised Expired March 31, 2022 June 29, 2021 CDN $4.55 628,571 - (628,571 ) - - September 25, 2021 CDN $3.50 491,072 - (491,071 ) (1 ) - October 12, 2021 CDN $3.50 53,571 - (53,571 ) - - March 14, 2022 CDN $4.20 685,714 - (685,714 ) - - May 6, 2023 USD $2.6677 53,035 - (53,026 ) (9 ) - May 8, 2023 USD $2.6677 13,703 - (13,703 ) - - Total outstanding 1,925,666 - (1,925,656 ) (10 ) - Weighted Average Exercise Price (CDN$) 4.06 NA $ 4.09 $ 3.41 NA
Disclosure of deferred financing fees [Table Text Block]	March 31, 2023 March 31, 2022 Deferred financing fees, beginning of year $ - $ 416,738 less: Amortization of Deferred Financing Fees - (416,738 ) Deferred financing fees, end of year $ - $ -

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
	Mar. 31, 2023
Accruals And Deferred Income Including Contract Liabilities Abstract
Disclosure of deferred revenue [Table Text Block]	March 31, 2023 March 31, 2022 Deferred Revenue, beginning of year $ 6,514,712 $ 125,005 Additions to deferred revenue during the year 11,576,344 7,524,411 Deposits returned (302,298 ) - Revenue recognized from deferred revenue during the year (7,790,149 ) (1,134,704 ) Deferred Revenue, end of year $ 9,998,609 $ 6,514,712 Current portion $ 8,059,769 $ 3,578,877 Long term portion 1,938,840 2,935,835 $ 9,998,609 $ 6,514,712

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Disclosure of financial commitments by maturity [Table Text Block]	March 31, 2023 Less than 3 months 3 to 12 months One to five years Thereafter Line of credit (Note 1) $ 6,612,232 $ - $ - $ - Accounts payable and accrued liabilities 7,316,267 - - - Loans payable to related parties 3,287,645 - - - Lease liabilities 272,919 771,097 3,336,500 3,100,000 Term loan 7,246 21,835 163,594 1,309,463 Other liabilities 2,142 6,425 25,700 - $ 17,498,451 $ 799,357 $ 3,525,794 $ 4,409,463
Disclosure of foreign currency risk [Table Text Block]	CAD Cash $ 138,869 Accounts Receivable $ 89,944 Sales tax receivable $ 42,526 Prepaids and deposits $ 10,988 Finance Lease Receivable $ 82,000 Accounts Payable and Accrued Liabilities $ (410,321 ) Related Party Loan & Interests Payable $ (4,242,071 )

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2023
Related Party Transactions Abstract
Disclosure of transactions between related parties [Table Text Block]	For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 Salaries and Benefits (1) $ 580,774 $ 575,255 $ 473,841 Consulting fees (2) 396,250 396,456 251,007 Non-cash Options Vested (3) 2,100,717 3,242,528 1,698,487 Accomodation and Rentals (4) - - 5,749 Total $ 3,077,741 $ 4,214,239 $ 2,429,084

Warranty Liability (Tables)

Warranty Liability (Tables)	12 Months Ended
	Mar. 31, 2023
Warranty Provision Abstract
Disclosure of warranty liability [Table Text Block]	Year ended Year ended March 31, 2023 March 31, 2022 Opening balance $ 1,042,983 $ 949,751 Warranty additions 1,375,673 456,779 Warranty disbursements (339,349 ) (278,726 ) Warranty expiry 0 (85,251 ) Foreign exchange translation (1,557 ) 430 Total $ 2,077,749 $ 1,042,983 Current portion $ 535,484 $ 313,517 Long term portion 1,542,265 729,466 Total $ 2,077,749 $ 1,042,983

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2023
Major components of tax expense (income) [abstract]
Disclosure of difference between tax expenses for the years and the expected income taxes based on the statutory rate [Table Text Block]	For the year ended March 31, 2023 March 31, 2022 March 31, 2021 Combined statutory tax rate 27.00 % 27.00 % 27.00 % Expected income tax expense (recovery) $ (4,061,841 ) $ (4,052,678 ) $ (2,115,924 ) Items not deductible for tax purposes 1,276,004 1,671,157 706,127 Difference in tax rate in other jurisdictions (51,259 ) (216,059 ) (107,357 ) Unrecognized deductible temporary differences and loss carryforwards 2,837,096 2,597,580 1,517,154 Deferred income tax expense (recovery) $ - $ - $ -
Disclosure of effect of the temporary differences giving rise to the deferred income tax assets [Table Text Block]	As at Deferred income tax assets March 31, 2023 March 31, 2022 Non-capital loss carry-forwards $ 10,504,646 $ 8,625,123 Investment in subsidiary - 100,654 Accounts receivable, inventory, and promissory note receivable - 215,539 Capital assets 184,443 149,810 Right of use assets and lease liabilities 110,287 5,649 Warranty provision 557,217 307,571 Other carryforward balances 94,199 2,315 Share issue costs 413,177 567,382 Unrecognized deferred tax assets (11,863,970 ) (9,974,043 ) Net deferred income tax asset $ - $ -

Acquisition of Lion Truck Body

Acquisition of Lion Truck Body (Tables)	12 Months Ended
	Mar. 31, 2023
Disclosure of detailed information about business combination [abstract]
Disclosure of acquisition of lion truck body [Table Text Block]	Fair value of consideration transferred Purchase price $ 240,000 less: Working capital adjustment (152,873 ) Cash purchase price $ 87,127 Fair value of net assets acquired Accounts receivables $ 127,852 Inventory 786,688 Equipment 268,252 Right of use asset 448,512 Goodwill 250,832 Accounts payable (83,562 ) Lease liabilities (433,512 ) Deferred benefit of government assistance (699,327 ) Loans (578,608 ) Total $ 87,127

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
	Mar. 31, 2023
Disclosure Of Operating Segments Abstract
Disclosure of revenues allocated by segment [Table Text Block]	For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 Vehicle and parts sales $ 39,311,659 $ 13,714,227 $ 3,459,311 Revenue from operating and finance leases 113,789 3,297,619 9,590,511 Accretion on promissory note - 7,035 26,426 Finance income 270,442 217,892 209,936 $ 39,695,890 $ 17,236,773 $ 13,286,184
Disclosure of revenues allocated by geography [Table Text Block]	For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 United States of America $ 39,497,713 $ 15,972,137 $ 13,045,040 Canada 198,177 1,264,636 241,144 Total $ 39,695,890 $ 17,236,773 $ 13,286,184 The Company's property and equipment allocated by geography for the years ended March 31, 2023, and 2022 is as follows: For the Years Ended March 31, 2023 March 31, 2022 United States of America $ 2,485,711 $ 3,296,564 Canada 119,080 146,753 Total $ 2,604,791 $ 3,443,317

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosure (Tables)	12 Months Ended
	Mar. 31, 2023
Supplemental Disclosure Respect To Cash Flows [Abstract]
Disclosure of cash flow statement [Table Text Block]	For the Years Ended March 31, 2023 March 31, 2022 March 31, 2021 Non-cash investing and financing transactions: Fair value of stock options exercised $ 6,333 $ 1,139,621 $ 164,869 Fair value of warrants exercised $ - $ 994,161 $ 772,408 Shares issued for conversion of debentures $ - $ - $ 3,404,693 Right of use asset acquired $ 4,968,446 $ - $ - Right of use asset from business combination $ 448,512 $ - $ - Equipment acquired in business combination $ 268,252 $ - $ - Accounts receivables acquired in business combination $ 127,852 $ - $ - Inventory acquired in business combination $ 786,688 $ - $ - Goodwill acquired in business combination $ 250,832 $ - $ - Accounts payable assumed in business combination $ 83,562 $ - $ - Lease liabilities assumed in business combination $ 433,512 $ - $ - Loans assumed in business combination $ 578,608 $ - $ - Deferred benefit of government assistance from business combination $ 699,327 $ - $ - Accrued value of inventory included in AP $ 373,000 $ - $ - Accrued financing cost included in deferred revenue $ 324,967 $ - $ - Accretion income on promissory note receivable $ - $ 7,034 $ (26,426 ) Accretion expense on convertible debt $ - $ - $ 378,687 Accrued interest on paycheck protection program loan $ - $ - $ 3,378 Property and equipment through financing $ - $ 42,831 $ - Assets transferred from Inventory to Property and equipment $ - $ 1,408,813 $ 271,291

Nature and Continuance of Ope_2

Nature and Continuance of Operations and Going Concern (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Nature And Continuance Of Operations And Going Concern [Abstract]
Cash and restricted cash	$ 600,402	$ 6,888,322	$ 15,207,948	$ 451,605
Working capital	27,655,892
Accumulated deficit	(60,790,972)	(46,359,308)
Shareholder's equity	27,662,006	34,385,193	36,152,448	$ (1,174,956)
Maximum line of credit limit	8,000,000
Profit (loss)	$ (15,043,857)	$ (15,009,920)	$ (7,836,754)

Significant Accounting Polici_4

Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Mar. 31, 2023 USD ($) $ / shares	Mar. 31, 2023 USD ($) $ / shares	Mar. 31, 2022 $ / shares	Mar. 31, 2022 USD ($) $ / shares	Mar. 31, 2021 $ / shares	Mar. 31, 2021 $ / shares
Significant Accounting Policies [Line Items]
Allowance for credit losses		$ 139,370		$ 44,579
Impairment of accounts receivable related to finance lease		$ 0		$ 43,261
Loss per common share, basic | (per share)	$ (0.64)	$ (0.64)	$ (0.69)	$ (0.69)	$ (0.43)	$ (0.43)
Loss per common share, diluted | (per share)	$ (0.64)	$ (0.64)	$ (0.69)	$ (0.69)	$ (0.43)	$ (0.43)
Goodwill	$ 250,832	$ 250,832

Significant Accounting Polici_5

Significant Accounting Policies - Disclosure of wholly owned subsidiaries (Details)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
GP GreenPower Industries Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100%	100%
Principal Activity	Holding company
GreenPower Motor Company, Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Electric bus manufacturing and distribution
0939181 BC Ltd. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100%	100%
Principal Activity	Electric bus sales and leasing
San Joaquin Valley Equipment Leasing, Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Electric bus leasing
0999314 BC Ltd. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100%	100%
Principal Activity	Inactive
Electric Vehicle Logistics Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Vehicle Transportation
GreenPower Manufacturing WV Inc [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Electric bus manufacturing and distribution
Lion Truck Body Incorporated [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Truck body manufacturing
Gerui New Energy Vehicle Co Ltd [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	China
Percentage Ownership	100%
Principal Activity	Electric bus manufacturing and distribution
EA Green-Power Private Ltd [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	India
Percentage Ownership	100%	100%
Principal Activity	Electric bus manufacturing and distribution

Significant Accounting Polici_6

Significant Accounting Policies - Disclosure of estimated useful life of property, plant, and equipment (Details)	12 Months Ended
	Mar. 31, 2023
Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	Straight line over term of lease or economic life
Computers [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	3 years, straight line method
EV equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	3 years, straight line method
Furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	7 years, straight line method
Automobiles [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	5-10 years, straight line method
Leased Asset [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	12 years, straight line method
Buses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	12 years, straight line method

Critical accounting estimates_2

Critical accounting estimates and judgements (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Critical Accounting Estimates And Judgements [Abstract]
Impairment loss	$ 250,832	$ 607,579	$ 45,679

Cash and Restricted Cash (Narra

Cash and Restricted Cash (Narrative) (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Detailed Information About Cash And Restricted Cash [Line Items]
Cash and restricted cash	$ 600,402	$ 6,888,322	$ 15,207,948	$ 451,605
Cash	884,784
Restricted cash associated with deposits under customer contract	5,949,985
Restricted cash related to contract for sale of vehicles	$ 53,553

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of major customers [line items]
Allowance against accounts receivable	$ 139,370	$ 44,579	$ 35,639
Trade and other current receivables	10,273,376	2,916,991
One Customer [Member]
Disclosure of major customers [line items]
Trade and other current receivables	$ 0	$ 43,261
Two Customers [Member]
Disclosure of major customers [line items]
Percentage of accounts receivable	67%
Three Customers [Member]
Disclosure of major customers [line items]
Percentage of accounts receivable		76%

Accounts Receivable - Disclosur

Accounts Receivable - Disclosure of allowance for doubtful accounts (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accounts Receivable [Abstract]
Allowance for doubtful accounts, beginning of year	$ 44,579	$ 35,639
plus: new allowance recognized	139,370	44,579
less: allowance collected	(44,579)	(35,639)
Allowance for doubtful accounts, end of year	$ 139,370	$ 44,579

Finance Lease Receivables (Narr

Finance Lease Receivables (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of Finance Lease Receivables [Abstract]
Selling profit on finance leases	$ 0	$ 725,814	$ 2,533,833

Finance Lease Receivables - Dis

Finance Lease Receivables - Disclosure of changes in finance lease receivables (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disclosure of Finance Lease Receivables [Abstract]
Finance lease receivable, beginning of year	$ 3,395,739	$ 3,922,391
Investment recognized	0	1,150,360
Investment derecognized	0	(1,389,065)
Lease payments received	(695,825)	(511,000)
Interest income recognized	270,442	223,053
Finance lease receivable, end of year	2,970,356	3,395,739
Current portion of Finance Lease Receivable	1,051,873	443,880
Long Term Portion of Finance Lease Receivable	$ 1,918,483	$ 2,951,859

Finance Lease Receivables - D_2

Finance Lease Receivables - Disclosure of payments to received on finance lease receivables (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of maturity analysis of finance lease payments receivable [line items]
less: amount representing interest income	$ (688,581)
Finance Lease Receivable	2,970,356	$ 3,395,739	$ 3,922,391
Current Portion of Finance Lease Receivable	1,051,873	443,880
Long Term Portion of Finance Lease Receivable	1,918,483	$ 2,951,859
Year 1 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	1,296,605
Year 2 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	819,081
Year 3 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	326,595
Year 4 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	330,405
Year 5 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	309,000
Year 6 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	$ 577,250

Promissory Note Receivable (Nar

Promissory Note Receivable (Narrative) (Details) - USD ($)		12 Months Ended
	Feb. 01, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Promissory Note Receivable [Abstract]
Principal amount of promissory note	$ 173,072
Monthly payments	$ 15,055	$ 15,055	$ 0	$ 0
Percentage of interest rate of promissory note receivable	8%
Carrying value of the promissory note receivable		$ 159,171	$ 0

Inventory (Narrative) (Details)

Inventory (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Classes of current inventories [abstract]
Inventory write-down	$ 192,000	$ 153,798	$ 57,261
Inventory included in cost of sales	31,438,059	$ 13,360,068	$ 9,706,044
Amount allocated to finished goods inventory	$ 353,575

Inventory - Disclosure of inven

Inventory - Disclosure of inventories (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Classes of current inventories [abstract]
Work in Progress	$ 9,737,474	$ 17,025,863
Finished Goods	31,871,760	15,228,991
Total	$ 41,609,234	$ 32,254,854

Right of Use Assets and Lease_3

Right of Use Assets and Lease Liabilities (Narrative) (Details)	12 Months Ended
	Mar. 31, 2023 USD ($) Employees	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
Disclosure Of Detailed Information About Right Of Use Assets And Lease Liabilities [Line Items]
Right of use assets carrying value	$ 4,845,738	$ 116,678
Discounted rate of interest	8%
Interest expense incurred	$ 229,743	18,321	$ 39,432
Depreciation expense	571,793	233,500	265,013
Rental payments	394,580	284,363	311,899
Payments for short-term leases	236,480	$ 132,500	$ 65,708
Remaining payments on short term leases	21,495
South Charleston Development Authority [Member]
Disclosure Of Detailed Information About Right Of Use Assets And Lease Liabilities [Line Items]
Forgiveness on lease liability	$ 1,300,000
Number of employees set thereafter for eligible forgiveness | Employees	200
Additional forgiveness on lease liability	$ 500,000
Number of employees thereafter eligible for additional forgiveness | Employees	100
Total amount of forgiveness on lease liability	$ 6,700,000

Right of Use Assets and Lease_4

Right of Use Assets and Lease Liabilities - Disclosure of payments on lease liabilities (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Disclosure of maturity analysis of operating lease payments [line items]
less amount representing interest expense	$ (2,240,665)
Lease liability	5,239,851
Current portion of lease liabilities	669,040	$ 120,609
Long term portion of lease liabilities	4,570,811	$ 0
Year 1 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	1,044,016
Thereafter [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	$ 6,436,500

Property and Equipment (Narrati

Property and Equipment (Narrative) (Details)	12 Months Ended
	Mar. 31, 2023 USD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Aggregate fair value of property, plant and equipment	$ 268,252
Write down of asset	517,626
Company In Porterville California [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Gross proceeds from sale of land owned by company in Porterville California	950,000
Gain on sale of land owned by company in Porterville California	$ 72,867

Property and Equipment- Disclos

Property and Equipment- Disclosure of property and equipment activities (Details)	12 Months Ended
	Mar. 31, 2023 USD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	$ 3,443,317
Acquired in Acquisition	268,252
Property, plant and equipment at end of period	2,604,791
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	6,051,100
Additions	355,992
Acquired in Acquisition	268,252
Asset sold	801,317
Foreign exchange translation	0
Property, plant and equipment at end of period	5,874,027
Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(2,607,783)
Depreciation	662,152
Foreign exchange translation	(698)
Property, plant and equipment at end of period	(3,269,236)
Computers [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	89,435
Property, plant and equipment at end of period	100,235
Computers [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	167,234
Additions	75,406
Acquired in Acquisition	214
Asset sold	0
Foreign exchange translation	0
Property, plant and equipment at end of period	242,854
Computers [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(77,799)
Depreciation	64,820
Foreign exchange translation	0
Property, plant and equipment at end of period	(142,619)
Furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	42,434
Property, plant and equipment at end of period	52,487
Furniture [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	77,846
Additions	22,894
Acquired in Acquisition	71
Asset sold	0
Foreign exchange translation	0
Property, plant and equipment at end of period	100,811
Furniture [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(35,412)
Depreciation	12,912
Foreign exchange translation	0
Property, plant and equipment at end of period	(48,324)
Automobiles [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	381,173
Property, plant and equipment at end of period	439,078
Automobiles [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	464,075
Additions	49,845
Acquired in Acquisition	75,500
Asset sold	0
Foreign exchange translation	0
Property, plant and equipment at end of period	589,420
Automobiles [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(82,901)
Depreciation	67,441
Foreign exchange translation	0
Property, plant and equipment at end of period	(150,342)
Demonstration Electric Buses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	1,781,430
Property, plant and equipment at end of period	1,513,849
Demonstration Electric Buses [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	2,712,777
Additions	14,678
Acquired in Acquisition	0
Asset sold	0
Foreign exchange translation	0
Property, plant and equipment at end of period	2,727,455
Demonstration Electric Buses [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(931,347)
Depreciation	282,957
Foreign exchange translation	698
Property, plant and equipment at end of period	(1,213,606)
Leased Asset [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	4,809
Property, plant and equipment at end of period	0
Leased Asset [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	672,151
Additions	0
Acquired in Acquisition	0
Asset sold	0
Foreign exchange translation	0
Property, plant and equipment at end of period	672,151
Leased Asset [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(667,342)
Depreciation	4,809
Foreign exchange translation	0
Property, plant and equipment at end of period	(672,151)
Tools And Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	285,930
Property, plant and equipment at end of period	413,126
Tools And Equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	1,055,285
Additions	185,954
Acquired in Acquisition	136,118
Asset sold	0
Foreign exchange translation	0
Property, plant and equipment at end of period	1,377,357
Tools And Equipment [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(769,356)
Depreciation	194,875
Foreign exchange translation	0
Property, plant and equipment at end of period	(964,231)
Land [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	801,317
Property, plant and equipment at end of period	0
Land [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	801,317
Additions	0
Acquired in Acquisition	0
Asset sold	801,317
Foreign exchange translation	0
Property, plant and equipment at end of period	0
Land [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0
Depreciation	0
Foreign exchange translation	0
Property, plant and equipment at end of period	0
Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	56,789
Property, plant and equipment at end of period	86,016
Leasehold Improvements [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	100,415
Additions	7,215
Acquired in Acquisition	56,349
Asset sold	0
Foreign exchange translation	0
Property, plant and equipment at end of period	163,979
Leasehold Improvements [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(43,625)
Depreciation	34,338
Foreign exchange translation	0
Property, plant and equipment at end of period	$ (77,963)

Line of Credit (Narrative) (De

Line of Credit (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Line of Credit [Abstract]
Maximum credit limit under line of credit	$ 8,000,000	$ 8,000,000
Line of credit basis of interest rate	The Line of Credit bears interest at the bank's US Base Rate (March 31, 2023 - 8.0%, March 31, 2022 - 4.0%) plus 1.5%.
Personal guarantees provided by company directors	$ 5,020,000
Description of current ratio limit under line of credit	1.2:1
Line of credit subject to margin requirement	$ 5,000,000
Line of credit, drawn balance	$ 6,612,232	$ 5,766,379

Share Capital (Narrative) (Deta

Share Capital (Narrative) (Details)	1 Months Ended			12 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 16, 2022 USD ($)	Aug. 28, 2020 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) Share shares	Mar. 31, 2022 USD ($) Share shares	Mar. 31, 2021 Share shares
Disclosure of classes of share capital [line items]
Total number of shares issued				1,568,590	2,255,478	5,405,809
Number of warrants exercised				1,565,268	1,925,656	1,672,028
Number of stock options exercised | Share				3,322	329,822	145,537
Shares issued for conversion of debentures (shares)						1,703,240
Issuance of IPO			1,860,000			1,860,000
Issuance of share of concurrent private placement			25,000			25,000
Price per unit | $ / shares			$ 20
Proceeds from private placement and equity offering | $			$ 37,700,000	$ 4,895,826
Shares issued in private placement of units (shares)				1,565,268
Share issuance costs related to prospectus offering and the ATM | $				$ 217,000
Professional fees and other direct expenses related to prospectus offering and the ATM | $				$ 0	$ 0
Top of range [member]
Disclosure of classes of share capital [line items]
Proceeds from private placement and equity offering | $	$ 20,000,000	$ 20,000,000

Stock Options (Narrative) (Deta

Stock Options (Narrative) (Details)							1 Months Ended						12 Months Ended						13 Months Ended
	Nov. 02, 2022 Share $ / shares	Jul. 04, 2022 Share $ / shares	Feb. 11, 2022 Share $ / shares	Dec. 10, 2021 Share $ / shares	Dec. 04, 2020 Share $ / shares	Jul. 03, 2020 Share $ / shares	Jun. 30, 2023 Share $ / shares	May 01, 2023 CAD ($) Share $ / shares	Feb. 21, 2023 USD ($)	Feb. 14, 2023 Share $ / shares	May 18, 2021 Share $ / shares	Nov. 19, 2020 Share $ / shares	Mar. 31, 2023 Share $ / shares shares	Mar. 31, 2023 USD ($) Share Incentive_Plan shares	Mar. 31, 2022 Share $ / shares shares	Mar. 31, 2022 USD ($) Share shares	Mar. 31, 2021 Share $ / shares shares	Mar. 31, 2021 USD ($) Share shares	Mar. 28, 2023 Share $ / shares	May 04, 2023 Share $ / shares	Mar. 31, 2020 Share	Mar. 09, 2016 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of incentive stock option | Incentive_Plan														2
Number of common shares issued upon exercise of stock options | shares														3,322		329,822
Number of share options granted in share-based payment arrangement														835,000		916,650		385,715
Number of share options forfeited in share-based payment arrangement														317,913		99,284		43,571
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares													$ 3.66		$ 16.61		$ 21.7
Share-based payments | $														$ 3,645,893		$ 5,771,475		$ 2,098,761
Description of maximum term of options granted for share-based payment arrangement				five years
Weighted average share price | $ / shares													$ 8.06		$ 10.87		$ 2.65
Number of stock options exercised														3,322		329,822		145,537
Proceeds from exercise of stock options | $														$ 8,761		$ 1,226,259		$ 302,886
Number of stock options exercisable													1,265,128	1,265,128	700,957	700,957	882,964	882,964			629,750
Stock options forfeited, exercise price | $ / shares													$ 11.16		$ 13.6		$ 3.55
December 10, 2026 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement				693,000										0		693,000
Number of share options forfeited in share-based payment arrangement														104,500		35,000
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares				$ 16.45
Number of stock options exercised														0		0
February 14, 2028 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement										660,000				660,000
Number of share options forfeited in share-based payment arrangement														15,000
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares										$ 3.8
Description of maximum term of options granted for share-based payment arrangement										five years
Number of stock options exercised														0
Events after reporting period [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options forfeited in share-based payment arrangement							74,761
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares								$ 3.5
Number of stock options exercised								42,858
Proceeds from exercise of stock options | $								$ 150,003
Number of stock options exercisable																				14,286
Weighted average exercise price of stock options exercisable | $ / shares																				$ 3.5
Stock options forfeited, exercise price | $ / shares							$ 5.54
2022 Equity Incentive Plan (the "2022 Plan") [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate fair market value of stock options exercisable must not exceed | $									$ 100,000
Number of common shares available for issuance in share based arrangement | shares													255,246	255,246
Number of performance based awards available for issuance in share based arrangement | shares													2,467,595	2,467,595
2023 Equity Incentive Plan (the "2023 Plan") [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares available for issuance in share based arrangement | shares													255,246	255,246
Number of performance based awards available for issuance in share based arrangement | shares													2,467,595	2,467,595
Fixed Stock Option Plan (the "2016 Plan") [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares available for issuance in share based arrangement | shares																	2,129,999	2,129,999				1,491,541
Rolling Stock Option Plan (the "2019 Plan") [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares available for issuance in share based arrangement | shares															612,152	612,152	874,148	874,148
Number of common shares issued upon exercise of stock options | shares																		145,537
Number of share options expired in share-based payment arrangement																99,284		43,571
Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement	60,000	15,000	50,000	278,000		51,429				225,000	173,650								100,000
Weighted average exercise price of share options granted in share-based payment arrangement | (per share)	$ 2.46	$ 4.25	$ 8.32			$ 4.9					$ 19.62								$ 2.85
Description of maximum term of options granted for share-based payment arrangement	five years	five years	3 years			5 years					five years								5 years
Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of share options expired in share-based payment arrangement | $ / shares												$ 20
Number of share options granted in share-based payment arrangement				350,000						420,000		300,000
Number of share options granted in share-based payment arrangement per person												100,000
Vesting percentage of stock options				25%
Description of maximum term of options granted for share-based payment arrangement												5 years
Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement				65,000						15,000
Consultant IR provider [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement						14,286
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares						$ 4.9
Description of maximum term of options granted for share-based payment arrangement						2 years
Directors [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of share options expired in share-based payment arrangement | $ / shares					$ 20
Number of share options granted in share-based payment arrangement					20,000
Number of share options granted in share-based payment arrangement per person					5,000
Description of maximum term of options granted for share-based payment arrangement					5 years
After 3 months, 6 months, 9 months, and 12 months [Member] | Consultant IR provider [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options						25%
After 4 months [Member] | Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options	25%	25%		25%		25%				25%	25%								25%
After 4 months [Member] | Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options				25%						25%		25%
After 4 months [Member] | Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options				25%						25%
After 6 months, 9 months, and 12 months [Member] | Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options										25%
After 6 months, 9 months, and 12 months [Member] | Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options										25%
After year one, two and three [Member] | Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options	25%	25%		25%		25%				25%	25%								25%
After year one, two and three [Member] | Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options												25%
After year one, two and three [Member] | Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options				25%

Stock Options - Disclosure of i

Stock Options - Disclosure of incentive stock options granted under plan (Details)		1 Months Ended	12 Months Ended
	Dec. 10, 2021 Share $ / shares	Feb. 14, 2023 Share $ / shares	Mar. 31, 2023 Share $ / shares	Mar. 31, 2022 Share $ / shares	Mar. 31, 2021 Share $ / shares	Mar. 31, 2020 Share $ / shares	Mar. 31, 2023 Share $ / shares	Mar. 31, 2022 Share $ / shares	Mar. 31, 2021 Share $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance			1,702,652	1,215,108	1,018,501
Granted			835,000	916,650	385,715
Exercised			(3,322)	(329,822)	(145,537)
Forfeited or Expired			(317,913)	(99,284)	(43,571)
Ending balance			2,216,417	1,702,652	1,215,108	1,018,501
Total exercisable			1,265,128	700,957	882,964	629,750	1,265,128	700,957	882,964
Weighted Average Exercise Price, Beginning Balance | $ / shares			$ 12.94	$ 9.35	$ 3.5
Weighted Average Exercise Price, Granted | $ / shares			3.66	16.61	21.7
Weighted Average Exercise Price, Exercised | $ / shares			3.37	4.7	2.65
Weighted Average Exercise Price, Forfeited or Expired | $ / shares			11.16	13.6	3.55
Weighted Average Exercise Price, Ending Balance | $ / shares			$ 10.72	$ 12.94	$ 9.35	$ 3.5
Weighted Average Remaining Life			3 years 4 months 24 days	3 years 6 months	3 years 1 month 6 days	3 years
May 26, 2020 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares					$ 4.2
Beginning balance				0	21,429
Granted					0
Exercised					0
Forfeited or Expired					(21,429)
Ending balance					0	21,429
July 10, 2020 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares					$ 3.85
Beginning balance				0	7,143
Granted					0
Exercised					0
Forfeited or Expired					(7,143)
Ending balance					0	7,143
February 4, 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares					$ 2.45
Beginning balance				0	57,143
Granted					0
Exercised					(57,143)
Forfeited or Expired					0
Ending balance					0	57,143
May 6, 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares					$ 2.45
Beginning balance				0	74,286
Granted					0
Exercised					(62,858)
Forfeited or Expired					(11,428)
Ending balance					0	74,286
October 27, 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares				$ 4.34	$ 4.34
Beginning balance			0	71,429	71,429
Granted				0	0
Exercised				(71,429)	0
Forfeited or Expired				0	0
Ending balance				0	71,429	71,429
January 30, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares				$ 2.59	$ 2.59
Beginning balance			0	19,643	25,000
Granted				0	0
Exercised				(1,786)	(5,357)
Forfeited or Expired				(17,857)	0
Ending balance				0	19,643	25,000
February 2, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares				$ 5.25	$ 5.25
Beginning balance			0	65,286	65,286
Granted				0	0
Exercised				(57,144)	0
Forfeited or Expired				(8,142)	0
Ending balance				0	65,286	65,286
May 26, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 5.25	$ 5.25	$ 5.25
Beginning balance			5,357	148,214	148,214
Granted			0	0	0
Exercised			0	(142,857)	0
Forfeited or Expired			(5,357)	0	0
Ending balance			0	5,357	148,214	148,214
July 3, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares				$ 4.9	$ 4.9
Beginning balance			0	7,143	0
Granted				0	14,286
Exercised				(7,143)	(7,143)
Forfeited or Expired				0	0
Ending balance				0	7,143	0
December 18, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 3.15	$ 3.15	$ 3.15
Beginning balance			14,286	25,000	25,000
Granted			0	0	0
Exercised			0	(10,714)	0
Forfeited or Expired			(14,286)	0	0
Ending balance			0	14,286	25,000	25,000
May 4, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 3.5	$ 3.5	$ 3.5
Beginning balance			68,571	70,357	75,714
Granted			0	0	0
Exercised			(2,857)	(1,786)	(5,357)
Forfeited or Expired			(8,570)	0	0
Ending balance			57,144	68,571	70,357	75,714
November 30, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 3.01	$ 3.01	$ 3.01
Beginning balance			50,000	50,000	50,000
Granted			0	0	0
Exercised			0	0	0
Forfeited or Expired			0	0	0
Ending balance			50,000	50,000	50,000	50,000
February 12, 2024 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 3.5	$ 3.5	$ 3.5
Beginning balance			73,214	78,571	78,571
Granted			0	0	0
Exercised			0	(5,357)	0
Forfeited or Expired			(1,427)	0	0
Ending balance			71,787	73,214	78,571	78,571
January 30, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 2.59	$ 2.59	$ 2.59
Beginning balance			281,787	309,822	319,286
Granted			0	0	0
Exercised			(465)	(26,964)	(5,893)
Forfeited or Expired			(26,682)	(1,071)	(3,571)
Ending balance			254,640	281,787	309,822	319,286
February 11, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 8.32	$ 8.32
Beginning balance			50,000	0
Granted			0	50,000
Exercised			0
Forfeited or Expired			0
Ending balance			50,000	50,000	0
July 3, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 4.9	$ 4.9	$ 4.9
Beginning balance			41,787	49,643	0
Granted			0	0	51,429
Exercised			0	(4,642)	(1,786)
Forfeited or Expired			(25,716)	(3,214)	0
Ending balance			16,071	41,787	49,643	0
November 19, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares							$ 20	$ 20	$ 20
Beginning balance			300,000	300,000	0
Granted			0	0	300,000
Exercised			0	0	0
Forfeited or Expired			0	0	0
Ending balance			300,000	300,000	300,000	0
December 4, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares							20	$ 20	$ 20
Beginning balance			20,000	20,000	0
Granted			0	0	20,000
Exercised			0	0	0
Forfeited or Expired			0	0	0
Ending balance			20,000	20,000	20,000	0
May 18, 2026 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 19.62	$ 19.62
Beginning balance			139,650	0
Granted			0	173,650
Exercised			0	0
Forfeited or Expired			(66,375)	(34,000)
Ending balance			73,275	139,650	0
December 10, 2026 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 16.45	$ 16.45
Beginning balance			658,000	0
Granted	693,000		0	693,000
Exercised			0	0
Forfeited or Expired			(104,500)	(35,000)
Ending balance			553,500	658,000	0
Weighted Average Exercise Price, Granted | $ / shares	$ 16.45
July 4, 2027 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 4.25
Beginning balance			0
Granted			15,000
Exercised			0
Forfeited or Expired			0
Ending balance			15,000	0
November 2, 2027 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares							$ 2.46
Beginning balance			0
Granted			60,000
Exercised			0
Forfeited or Expired			(50,000)
Ending balance			10,000	0
February 14, 2028 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 3.8
Beginning balance			0
Granted		660,000	660,000
Exercised			0
Forfeited or Expired			(15,000)
Ending balance			645,000	0
Weighted Average Exercise Price, Granted | $ / shares		$ 3.8
March 28, 2028 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 2.85
Beginning balance			0
Granted			100,000
Exercised			0
Forfeited or Expired			0
Ending balance			100,000	0

Stock Options - Disclosure of w

Stock Options - Disclosure of weighted average assumptions used for valuation of stock option grants (Details)	12 Months Ended
	Mar. 31, 2023 Year $ / shares	Mar. 31, 2022 Year $ / shares	Mar. 31, 2021 Year $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Share price on grant date	$ 3.66	$ 16.61	$ 17.21
Exercise price	$ 3.66	$ 16.61	$ 17.21
Risk-free interest rate	3.22%	1.23%	0.47%
Expected life of options | Year	5	4.9	5
Annualized volatility	101%	94%	73%
Forfeiture rate	0%	0%	0%

Warrants (Narrative) (Details)

Warrants (Narrative) (Details) - $ / shares	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Warrants [Line Items]
Number of warrants unexercised		10
Weighted average exercise price, exercised		$ 4.09
Number of warrants exercised	1,565,268	1,925,656	1,672,028
Exercise price one [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise		628,571
Weighted average exercise price, exercised		$ 4.55
Number of warrants exercised		628,571
Exercise price two [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise		544,642
Weighted average exercise price, exercised		$ 3.5
Number of warrants exercised		544,642
Exercise price three [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise		685,714
Weighted average exercise price, exercised		$ 4.2
Number of warrants exercised		685,714
Exercise price four [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise		66,729
Weighted average exercise price, exercised		$ 2.6677
Number of warrants exercised		66,729

Warrants - Disclosure of outsta

Warrants - Disclosure of outstanding warrants (Details) - $ / shares	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Warrants [Line Items]
Warrants, beginning of period	0	1,925,666
Issued		0
Exercised	(1,565,268)	(1,925,656)	(1,672,028)
Expired		(10)
Warrants, end of period		0	1,925,666
Warrants, weighted average exercise price, beginning of period		$ 4.06
Weighted average exercise price, exercised		4.09
Weighted average exercise price, expired		3.41
Warrants, weighted average exercise price, end of period			$ 4.06
June 29, 2021 [Member]
Warrants [Line Items]
Warrants exercise price		$ 4.55
Warrants, beginning of period	0	628,571
Issued		0
Exercised		(628,571)
Expired		0
Warrants, end of period		0	628,571
September 25, 2021 [Member]
Warrants [Line Items]
Warrants exercise price		$ 3.5
Warrants, beginning of period	0	491,072
Issued		0
Exercised		(491,071)
Expired		(1)
Warrants, end of period		0	491,072
October 12, 2021 [Member]
Warrants [Line Items]
Warrants exercise price		$ 3.5
Warrants, beginning of period	0	53,571
Issued		0
Exercised		(53,571)
Expired		0
Warrants, end of period		0	53,571
March 14, 2022 [Member]
Warrants [Line Items]
Warrants exercise price		$ 4.2
Warrants, beginning of period	0	685,714
Issued		0
Exercised		(685,714)
Expired		0
Warrants, end of period		0	685,714
May 6, 2023 [Member]
Warrants [Line Items]
Warrants exercise price		$ 2.6677
Warrants, beginning of period	0	53,035
Issued		0
Exercised		(53,026)
Expired		(9)
Warrants, end of period		0	53,035
May 8, 2023 [Member]
Warrants [Line Items]
Warrants exercise price		$ 2.6677
Warrants, beginning of period	0	13,703
Issued		0
Exercised		(13,703)
Expired		0
Warrants, end of period		0	13,703

Warrants - Disclosure of deferr

Warrants - Disclosure of deferred financing fees (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Warrants [Abstract]
Deferred Financing Fees, beginning of year	$ 0	$ 416,738
less: Amortization of Deferred Financing Fees	0	(416,738)
Deferred Financing Fees, end of year	$ 0	$ 0

Deferred Revenue (Narrative) (D

Deferred Revenue (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Accruals And Deferred Income Including Contract Liabilities Abstract
Deferred revenue	$ 9,998,609	$ 6,514,712	$ 125,005
Current portion of deferred revenue includes a financing component	324,967	0	$ 0
Recognized deferred revenue	$ 83,437	$ 0

Deferred Revenue - Disclosure o

Deferred Revenue - Disclosure of deferred revenue (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accruals And Deferred Income Including Contract Liabilities Abstract
Deferred revenue, beginning of year	$ 6,514,712	$ 125,005
Additions to deferred revenue during the year	11,576,344	7,524,411
Deposits returned	(302,298)	0
Revenue recognized from deferred revenue during the year	(7,790,149)	(1,134,704)
Deferred revenue, end of year	9,998,609	6,514,712
Current portion	8,059,769	3,578,877
Long term portion	$ 1,938,840	$ 2,935,835

Financial Instruments (Narrativ

Financial Instruments (Narrative) (Details)		12 Months Ended
	Jul. 07, 2022 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
Disclosure of detailed information about financial instruments [line items]
Allowance for credit losses		$ 139,370	$ 44,579	$ 35,639
Impairment of accounts receivable related to finance lease		0	$ 43,261
Operating line of credit		$ 8,000,000
Lion Truck Body Incorporated [Member]
Disclosure of detailed information about financial instruments [line items]
Term loan, principal outstanding amount	$ 1,500,000
Interest rate per annum	3.75%
Term loan maturity	May 2050
Market risk [Member]
Disclosure of detailed information about financial instruments [line items]
Closing foreign exchange rate		0.7389	0.8003
Percentage of change in exchange rate		10%
Comprehensive loss due to change in exchange rate		$ 428,000

Financial Instruments - Disclos

Financial Instruments - Disclosure of financial commitments by maturity (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	$ 6,612,232	$ 5,766,379
Accounts payable and accrued liabilities	7,316,267	1,734,225
Loans payable to related parties	3,287,645	0
Lease liabilities	669,040	$ 120,609
Liquidity risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	0
Accounts payable and accrued liabilities	0
Loans payable to related parties	0
Lease liabilities	3,100,000
Term loan	1,309,463
Other liabilities	0
Total financial liabilities	4,409,463
Liquidity risk [Member] | Less than 3 months [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	6,612,232
Accounts payable and accrued liabilities	7,316,267
Loans payable to related parties	3,287,645
Lease liabilities	272,919
Term loan	7,246
Other liabilities	2,142
Total financial liabilities	17,498,451
Liquidity risk [Member] | 3 to 12 months [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	0
Accounts payable and accrued liabilities	0
Loans payable to related parties	0
Lease liabilities	771,097
Term loan	21,835
Other liabilities	6,425
Total financial liabilities	799,357
Liquidity risk [Member] | One to five years [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	0
Accounts payable and accrued liabilities	0
Loans payable to related parties	0
Lease liabilities	3,336,500
Term loan	163,594
Other liabilities	25,700
Total financial liabilities	$ 3,525,794

Financial Instruments - Discl_2

Financial Instruments - Disclosure of foreign currency risk (Details)	Mar. 31, 2023 CAD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
Disclosure of detailed information about financial instruments [line items]
Cash		$ 884,784
Accounts Receivable		10,273,376	$ 2,916,991
Finance Lease Receivable		$ 2,970,356	$ 3,395,739	$ 3,922,391
Currency risk [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	$ 138,869
Accounts Receivable	89,944
Sales tax receivable	42,526
Prepaids and deposits	10,988
Finance Lease Receivable	82,000
Accounts Payable and Accrued Liabilities	(410,321)
Related Party Loan & Interests Payable	$ (4,242,071)

Capital Management (Narrative)

Capital Management (Narrative) (Details) - USD ($)	1 Months Ended			12 Months Ended
	Sep. 30, 2022	Sep. 16, 2022	Aug. 28, 2020	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of objectives, policies and processes for managing capital [line items]
Proceeds from issuing other equity instruments			$ 37,700,000	$ 4,895,826
Shares issued in private placement of units (shares)				1,565,268
Cash and restricted cash				$ 600,402	$ 6,888,322	$ 15,207,948	$ 451,605
Working capital				27,655,892
Shareholder's equity				27,662,006	34,385,193	$ 36,152,448	$ (1,174,956)
Accumulated deficit				$ (60,790,972)	$ (46,359,308)
Top of range [member]
Disclosure of objectives, policies and processes for managing capital [line items]
Proceeds from issuing other equity instruments	$ 20,000,000	$ 20,000,000

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	1 Months Ended		12 Months Ended
	Mar. 31, 2019 $ / shares shares	Jun. 30, 2018 $ / shares shares	Mar. 31, 2023 CAD ($) Share $ / shares	Mar. 31, 2023 USD ($) Share	Mar. 31, 2022 USD ($) Share $ / shares shares	Mar. 31, 2021 Share $ / shares
Disclosure of transactions between related parties [line items]
Operating line of credit				$ 8,000,000
Number of stock options exercised | Share			3,322	3,322	329,822	145,537
Weighted average price stock options exercised | $ / shares			$ 3.66		$ 16.61	$ 17.21
Officers, directors, and companies controlled by officers and directors, and shareholders [Member]
Disclosure of transactions between related parties [line items]
Accounts payable and accrued liabilities				$ 208,215	$ 243,773
Company beneficially owned by Chairman [Member]
Disclosure of transactions between related parties [line items]
Interest rate per annum				12%
Two companies beneficially owned by Chairman and CEO of company [Member]
Disclosure of transactions between related parties [line items]
Borrowing costs incurred			$ 250,000
Total loans received from companies owned by CEO and Chairman			$ 3,670,000	$ 25,000
Director, CEO and Chairman [Member]
Disclosure of transactions between related parties [line items]
Personal guarantee amount to support operating line of credit				2,510,000
Joint guarantee amount to support operating line of credit				5,020,000
Operating line of credit				$ 8,000,000
Warrant excercised | shares					1,314,285
Director, CEO and Chairman [Member] | Expire June 29, 2021 [Member]
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued | shares		628,571
Exercise price of non transferrable common share purchase warrants | $ / shares		$ 4.55
Director, CEO and Chairman [Member] | March 14, 2022 [Member]
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued | shares	685,714
Exercise price of non transferrable common share purchase warrants | $ / shares	$ 4.2

Related Party Transactions - Di

Related Party Transactions - Disclosure of compensation for directors, officers and key management personnel (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Related Party Transactions Abstract
Salaries and Benefits	$ 580,774	$ 575,255	$ 473,841
Consulting fees	396,250	396,456	251,007
Non-cash Options Vested	2,100,717	3,242,528	1,698,487
Accomodation and Rentals	0	0	5,749
Total	$ 3,077,741	$ 4,214,239	$ 2,429,084

Warranty Liability (Narrative)

Warranty Liability (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Warranty Provision Abstract
Warranty costs to be incurred within the next twelve months	$ 535,000
Percentage of increase decrease in warranty provision	5%
Increase decrease in product development cost	$ 69,000	$ 23,000

Warranty Liability - Disclosure

Warranty Liability - Disclosure of warranty liability (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Warranty Provision Abstract
Opening balance	$ 1,042,983	$ 949,751
Warranty additions	1,375,673	456,779
Warranty disbursements	(339,349)	(278,726)
Warranty expiry	0	(85,251)
Foreign exchange translation	(1,557)	430
Total	2,077,749	1,042,983
Current portion	535,484	313,517
Long term portion	1,542,265	729,466
Total	$ 2,077,749	$ 1,042,983

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Combined statutory tax rate	27%	27%	27%
Non-capital loss carry-forwards [Member] | Canada [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 16,025,000	$ 12,391,000
Operating Losses Carry Forwards [Member] | United States [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 22,640,000	$ 17,693,000

Income Taxes - Disclosure of di

Income Taxes - Disclosure of difference between tax expenses and expected income taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Major components of tax expense (income) [abstract]
Combined statutory tax rate	27%	27%	27%
Expected income tax expense (recovery)	$ (4,061,841)	$ (4,052,678)	$ (2,115,924)
Items not deductible for tax purposes	1,276,004	1,671,157	706,127
Difference in tax rate in other jurisdictions	(51,259)	(216,059)	(107,357)
Unrecognized deductible temporary differences and loss carryforwards	2,837,096	2,597,580	1,517,154
Deferred income tax expense (recovery)	$ 0	$ 0	$ 0

Income Taxes - Disclosure of na

Income Taxes - Disclosure of nature and effect of the temporary differences giving rise to the deferred income tax assets (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ 0	$ 0
Non-capital loss carry-forwards [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	10,504,646	8,625,123
Investment in subsidiary [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	0	100,654
Accounts receivable, inventory, and promissory note receivable [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	0	215,539
Capital assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	184,443	149,810
Right of use assets and lease liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	110,287	5,649
Warranty provision [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	557,217	307,571
Other carryforward balances [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	94,199	2,315
Share issue costs [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	413,177	567,382
Unrecognized deferred tax assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ (11,863,970)	$ (9,974,043)

Acquisition of Lion Truck Bod_2

Acquisition of Lion Truck Body (Narrative) (Details) - USD ($)		12 Months Ended
	Jul. 07, 2022	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Business Combinations Line Items
Current portion of term loan		$ 1,467	$ 0
Lion Truck Body Incorporated [Member]
Disclosure Of Business Combinations Line Items
Purchase price	$ 240,000
less: Working capital adjustment	152,873
Cash purchase price	87,127
Current portion of term loan	$ 1,500,000
Interest rate per annum	3.75%
Fair value of the term loan as at the acquisition date, assuming a market rate of interest	$ 600,000
Deferred benefit of government assistance from business combination	699,327
Goodwill	$ 250,832
Revenue of acquiree since acquisition date		1,897,605
Profit (loss) of acquiree since acquisition date		(864,996)
Goodwill writedown		$ 250,832

Acquisition of Lion Truck Bod_3

Acquisition of Lion Truck Body - Disclosure of fair value of assets acquired, liabilities assumed and consideration transferred as at acquisition date (Details) - Lion Truck Body Incorporated [Member]	Jul. 07, 2022 USD ($)
Disclosure Of Business Combinations Line Items
Purchase price	$ 240,000
less: Working capital adjustment	(152,873)
Cash purchase price	87,127
Accounts receivables	127,852
Inventory	786,688
Equipment	268,252
Right of use asset	448,512
Goodwill	250,832
Accounts payable	(83,562)
Lease liabilities	(433,512)
Deferred benefit of government assistance	(699,327)
Loans	(578,608)
Total	$ 87,127

Segmented Information (Narrativ

Segmented Information (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Operating Segments Abstract
Information about major customers	During the year ended March 31, 2023, the Company was economically dependent on one (2022 - three, 2021 - three) customer(s) who accounted for more than 10% of revenue from continuing operations
Percentage of revenue	59%	57%	87%
Vehicle sales and revenue from operating and finance leases	$ 4,614,250	$ 2,970,387	$ 5,765,000
Vehicle sales revenue from government grants	$ 0	$ 1,929,800	$ 2,175,000

Segmented Information - Disclos

Segmented Information - Disclosure of revenues allocated by segment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Operating Segments Abstract
Vehicle and parts sales	$ 39,311,659	$ 13,714,227	$ 3,459,311
Revenue from operating and finance leases	113,789	3,297,619	9,590,511
Accretion on promissory note	0	7,035	26,426
Finance income	270,442	217,892	209,936
Total	$ 39,695,890	$ 17,236,773	$ 13,286,184

Segmented Information - Discl_2

Segmented Information - Disclosure of revenues allocated by geography (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure of operating segments [line items]
Revenue	$ 39,695,890	$ 17,236,773	$ 13,286,184
Property and equipment	2,604,791	3,443,317
United States of America [Member]
Disclosure of operating segments [line items]
Revenue	39,497,713	15,972,137	13,045,040
Property and equipment	2,485,711	3,296,564
Canada [Member]
Disclosure of operating segments [line items]
Revenue	198,177	1,264,636	$ 241,144
Property and equipment	$ 119,080	$ 146,753

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosure - Disclosure of cash flow statement (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Non-cash investing and financing transactions:
Fair value of stock options exercised	$ 6,333	$ 1,139,621	$ 164,869
Fair value of warrants exercised	0	994,161	772,408
Shares issued for conversion of debentures	0	0	3,404,693
Right of use asset acquired	4,968,446	0	0
Right of use asset from business combination	448,512	0	0
Equipment acquired in business combination	268,252	0	0
Accounts receivables acquired in business combination	127,852	0	0
Inventory acquired in business combination	786,688	0	0
Goodwill acquired in business combination	250,832	0	0
Accounts payable assumed in business combination	83,562	0	0
Lease liabilities assumed in business combination	433,512	0	0
Loans assumed in business combination	578,608	0	0
Deferred benefit of government assistance from business combination	699,327	0	0
Accrued value of inventory included in AP	373,000	0	0
Accrued financing cost included in deferred revenue	324,967	0	0
Accretion income on promissory note receivable	0	7,034	(26,426)
Accretion expense on convertible debt	0	0	378,687
Accrued interest on paycheck protection program loan	0	0	3,378
Property and equipment through financing	0	42,831	0
Assets transferred from Inventory to Property and equipment	$ 0	$ 1,408,813	$ 271,291

Events After the Reporting Pe_2

Events After the Reporting Period (Narrative) (Details)		1 Months Ended			12 Months Ended
	Jun. 02, 2023 CAD ($)	Jun. 30, 2023 Share $ / shares	May 01, 2023 CAD ($) Share $ / shares	Apr. 17, 2023 USD ($) $ / shares shares	Mar. 31, 2023 Share $ / shares	Mar. 31, 2023 USD ($) Share	Mar. 31, 2022 Share $ / shares	Mar. 31, 2022 USD ($) Share	Mar. 31, 2021 Share $ / shares	Mar. 31, 2021 USD ($) Share	May 04, 2023 Share $ / shares	Mar. 31, 2020 Share
Disclosure of non-adjusting events after reporting period [line items]
Weighted average price					$ 8.06		$ 10.87		$ 2.65
Gross proceeds of transaction fees | $						$ 4,895,826		$ 0		$ 37,700,000
Number of exercise of stock options issued | Share						3,322		329,822		145,537
Weighted average exercise price of stock options					$ 3.66		$ 16.61		$ 21.7
Proceeds from exercise of stock options | $						$ 8,761		$ 1,226,259		$ 302,886
Number of stock options exercisable | Share					1,265,128	1,265,128	700,957	700,957	882,964	882,964		629,750
Number of share option forfeited | Share						317,913		99,284		43,571
Stock options forfeited, exercise price					$ 11.16		$ 13.6		$ 3.55
Events after reporting period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of exercise of stock options issued | Share			42,858
Weighted average exercise price of stock options			$ 3.5
Proceeds from exercise of stock options | $			$ 150,003
Number of stock options exercisable | Share											14,286
Weighted average exercise price of stock options exercisable											$ 3.5
Number of share option forfeited | Share		74,761
Stock options forfeited, exercise price		$ 5.54
Payment of promissory note accrued and unpaid interest | $	$ 250,000
Events after reporting period [Member] | At-the-market distributions" ("ATM") [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued | shares				188,819
Weighted average price				$ 2.7587
Gross proceeds of transaction fees | $				$ 520,892