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PREPAID EXPENSES AND OTHER RECEIVABLES (Details) - USD ($) $ in Thousands | Jun. 30, 2021 | Mar. 31, 2021
--- | --- | ---
Prepaid Expenses And Other Receivables |  |
Prepaid insurance | $ 1,032 | $ 1,445
Research & development tax credits | 849 | 649
Other prepaid expenses | 80 | 48
Other receivables | 34 | 34
Total prepaid expenses and other receivables | $ 1,995 | $ 2,176

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- Definition The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_112_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of current prepayments. [Refer: Prepayments] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of expenditure directly attributable to research or development activities. + References No definition available. + Details
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