Expenses by Nature

12 Months Ended

Mar. 31, 2018

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