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Intangible Assets And Goodwill (Tables) | 12 Months Ended
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Mar. 31, 2018
Disclosure Of Intangible Assets [Abstract] |
Schedule of Continuity of Intangible Assets | A continuity of the intangible assets for the year ended March 31, 2018 is as follows:
COST |
|  | Balance at |  |  |  |  |  |  | Additions |  |  |  |  |  |  |  |  |  |  | Balance at |
|  | April 1, |  |  |  |  |  |  | from |  |  | Disposals/ |  |  | Exchange |  |  | March 31, |
|  | 2017 |  |  | Additions |  |  | acquisitions |  |  | adjustments |  |  | differences |  |  | 2018 |
Health Canada licenses |  | $ | 92,200 |  |  | $ | - |  |  | $ | - |  |  | $ | (27,600 | ) |  | $ | - |  |  | $ | 64,600 |
Distribution channel |  |  | 38,900 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 38,900 |
Product rights |  |  | 28,000 |  |  |  | - |  |  |  | - |  |  |  | (28,000 | ) |  |  | - |  |  |  | - |
Brand |  |  | 3,410 |  |  |  | - |  |  |  | 2,632 |  |  |  | - |  |  |  | - |  |  |  | 6,042 |
Import license |  |  | 795 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 46 |  |  |  | 841 |
Software |  |  | 1,197 |  |  |  | 117 |  |  |  | - |  |  |  | 143 |  |  |  | (2 | ) |  |  | 1,455 |
Domain name |  |  | 54 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 54 |
Intangibles in process |  |  | 92 |  |  |  | 1,646 |  |  |  | 600 |  |  |  | (194 | ) |  |  | - |  |  |  | 2,144 |
Internally generated intangibles in process |  |  | - |  |  |  | 326 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 326 |
Total |  | $ | 164,648 |  |  | $ | 2,089 |  |  | $ | 3,232 |  |  | $ | (55,651 | ) |  | $ | 44 |  |  | $ | 114,362 |
ACCUMULATED AMORTIZATION |
|  | Balance at |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Balance at |
|  | April 1, |  |  |  |  |  |  | Disposals/ |  |  | Exchange |  |  | March 31, |
|  | 2017 |  |  | Amortization |  |  | adjustments |  |  | differences |  |  | 2018 |
Health Canada licenses |  | $ | 985 |  |  | $ | 2,957 |  |  | $ | (1,318 | ) |  | $ | - |  |  | $ | 2,624 |
Distribution channel |  |  | 1,000 |  |  |  | 8,077 |  |  |  | - |  |  |  | - |  |  |  | 9,077 |
Import license |  |  | 57 |  |  |  | 155 |  |  |  | - |  |  |  | 7 |  |  |  | 219 |
Software |  |  | 305 |  |  |  | 557 |  |  |  | - |  |  |  | 1 |  |  |  | 863 |
Domain name |  |  | 38 |  |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | 53 |
Total |  |  | 2,385 |  |  |  | 11,761 |  |  |  | (1,318 | ) |  |  | 8 |  |  |  | 12,836 |
Net book value |  | $ | 162,263 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 101,526 |
A continuity of the intangible assets for the year ended March 31, 2017 is as follows:
COST |
|  | Balance at |  |  |  |  |  |  | Additions |  |  |  |  |  |  |  |  |  |  | Balance at |
|  | April 1, |  |  |  |  |  |  | from |  |  | Disposals/ |  |  | Exchange |  |  | March 31, |
|  | 2016 |  |  | Additions |  |  | acquisitions |  |  | adjustments |  |  | differences |  |  | 2017 |
Health Canada licenses |  | $ | 4,000 |  |  | $ | - |  |  | $ | 88,200 |  |  | $ | - |  |  | $ | - |  |  | $ | 92,200 |
Distribution Channel |  |  | - |  |  |  | - |  |  |  | 38,900 |  |  |  | - |  |  |  | - |  |  |  | 38,900 |
Product rights |  |  | 28,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28,000 |
Brand |  |  | - |  |  |  | - |  |  |  | 3,410 |  |  |  | - |  |  |  | - |  |  |  | 3,410 |
Import license |  |  | - |  |  |  | - |  |  |  | 779 |  |  |  | - |  |  |  | 16 |  |  |  | 795 |
Software |  |  | - |  |  |  | 49 |  |  |  | 516 |  |  |  | 632 |  |  |  | - |  |  |  | 1,197 |
Domain name |  |  | 54 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 54 |
Intangibles in process |  |  | - |  |  |  | 92 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 92 |
Total |  |  | 32,054 |  |  |  | 141 |  |  |  | 131,805 |  |  |  | 632 |  |  |  | 16 |  |  |  | 164,648 |
ACCUMULATED AMORTIZATION |
|  | Balance at |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Balance at |
|  | April 1, |  |  |  |  |  |  | Disposals/ |  |  | Exchange |  |  | March 31, |
|  | 2016 |  |  | Amortization |  |  | adjustments |  |  | differences |  |  | 2017 |
Health Canada licenses |  | $ | 166 |  |  | $ | 819 |  |  | $ | - |  |  | $ | - |  |  | $ | 985 |
Distribution Channel |  |  | - |  |  |  | 1,000 |  |  |  | - |  |  |  | - |  |  |  | 1,000 |
Import license |  |  | - |  |  |  | 57 |  |  |  | - |  |  |  | - |  |  |  | 57 |
Software |  |  | - |  |  |  | 31 |  |  |  | 274 |  |  |  | - |  |  |  | 305 |
Domain name |  |  | 27 |  |  |  | 11 |  |  |  | - |  |  |  | - |  |  |  | 38 |
Total |  |  | 193 |  |  |  | 1,918 |  |  |  | 274 |  |  |  | - |  |  |  | 2,385 |
Net book value |  | $ | 31,861 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 162,263 |
Schedule of Net Change in Goodwill |
11. | Intangible assets and goodwill (continued)
The net change in goodwill is as follows:
As at March 31, 2016 |  |  |  | $ | 20,866 |
Additions from acquisitions of subsidiaries |  | 10(b) |  |  | 220,314 |
Exchange differences |  |  |  |  | 191 |
As at March 31, 2017 |  |  |  |  | 241,371 |
Additions from acquisitions of subsidiaries |  | 10(a) |  |  | 38,758 |
Additions from acquisition of joint operation |  | 13 |  |  | 36,400 |
Disposal of consolidated entity |  | 10(c) |  |  | (2,259 | )
Exchange differences |  |  |  |  | 653 |
As at March 31, 2018 |  |  |  | $ | 314,923 |

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_d&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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