XML 73 R50.htm IDEA: XBRL DOCUMENT v3.8.0.1
Intangible Assets And Goodwill (Tables)
12 Months Ended
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