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Expenses by Nature | 12 Months Ended
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Mar. 31, 2018
Expense By Nature [Abstract] |
Expenses by Nature |
22. | Expenses by nature
Operating expenses are presented on the face of the consolidated statements of operations using a classification based on the functions “Cost of sales (recovery),” “Sales and marketing,” “Research and development,” and “General and administration.” The Company also presents other material operating expenses separately as they were deemed to be items of dissimilar function.
22. | Expenses by nature (continued)
Operating expenses totalled $160,229 and $53,978 for the years ended March 31, 2018 and 2017. Total operating expenses were distributed by nature as follows:
|  | March 31, |  |  | March 31, |
|  | 2018 |  |  | 2017 |
Employee compensation and benefits |  | $ | 49,971 |  |  | $ | 21,726 |
Raw materials used and consumables |  |  | 13,286 |  |  |  | 8,105 |
Other costs of sales |  |  | 12,340 |  |  |  | 5,603 |
Net valuation gains related to inventory and biological assets |  |  | (53,652 | ) |  |  | (25,555 | )
Share-based compensation |  |  | 51,177 |  |  |  | 10,043 |
Acquisition-related costs |  |  | 3,406 |  |  |  | 7,369 |
Depreciation and amortization |  |  | 20,486 |  |  |  | 6,064 |
Legal and professional fees |  |  | 10,370 |  |  |  | 2,947 |
Royalties |  |  | 3,110 |  |  |  | 1,416 |
Consultants |  |  | 12,385 |  |  |  | 3,391 |
Facility expenses |  |  | 12,669 |  |  |  | 3,087 |
Patient assistance |  |  | 7,365 |  |  |  | 2,913 |
Marketing and promotion |  |  | 3,835 |  |  |  | 2,314 |
Office expenses |  |  | 6,454 |  |  |  | 1,986 |
Travel and other employee expenses |  |  | 5,141 |  |  |  | 1,672 |
Bank and payment processor fees |  |  | 1,886 |  |  |  | 897 |
Total |  | $ | 160,229 |  |  | $ | 53,978 |

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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