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Biological Assets (Tables) | 12 Months Ended
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Mar. 31, 2018
Disclosure Of Reconciliation Of Changes In Biological Assets [Abstract] |
Disclosure of continuity of biological assets | The Company’s biological assets consists of seeds and cannabis plants. The continuity of biological assets for the years ended March 31, 2018 and 2017 was as follows:
|  | March 31, |  |  | March 31, |
|  | 2018 |  |  | 2017 |
Balance, beginning of year |  | $ | 14,725 |  |  | $ | 5,321 |
Purchases of seeds |  |  | 271 |  |  |  | 70 |
Acquired biological assets |  |  | - |  |  |  | 1,691 |
Disposed biological assets due to disposal of consolidated entity (Note 10(c)) |  |  | (1,430 | ) |  |  | - |
Unrealized gain on changes in fair value of biological assets |  |  | 100,302 |  |  |  | 49,090 |
Increase in biological assets due to capitalized costs |  |  | 17,309 |  |  |  | 11,983 |
Transferred to inventory upon harvest |  |  | (114,829 | ) |  |  | (53,430 | )
Balance, end of year |  | $ | 16,348 |  |  | $ | 14,725 |
Summary of Significant Unobservable Inputs and Range of Values | The significant unobservable inputs and their range of values are noted in the table below:
Unobservable Inputs | Range | Sensitivity
Estimated Yield per Plant – varies by strain and is obtained through historical growing results (trailing 6-months moving average) or grower estimate if historical results are not available. | 25 grams/plant to 400 grams/plant | A slight increase in the estimated yield per plant would result in a significant increase in fair value, and vice versa.
Listed Selling Price of Dry Cannabis – varies by strain and is obtained through listed selling prices or estimated selling prices if historical results are not available. | $6 to $12/gram | A slight increase in the estimated selling price per strain would result in a significant increase in fair value, and vice versa.

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- Definition The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2017-01-01 -Paragraph 50 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=41&date=2017-03-01&anchor=para_50&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_d&doctype=Standard -URIDate 2017-03-09 + Details
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