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Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands | 9 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Cash flows from operating activities: |  |
Net loss for the period | $ (10,211) | $ (10,306)
Adjustments for non-cash items: |  |
Share-based compensation expense | 3,614 | 6,439
Decrease in deferred tax liability | (2,930) | (444)
Change in fair value of warrant liability | (33) | (726)
Change in fair value of deferred purchase price payable - Tarus and deferred obligation - iOx milestone | 428 |
Fair value of shares issued for services | 90 | 90
Share of loss in associate | 268 | 363
Foreign exchange transaction gain | (15) |
Depreciation | 1 |
Changes in operating working capital: |  |
Accounts receivable | 25 | 385
Prepaid expenses and other receivables | (354) | 1,286
Other assets | 24 | (144)
Accounts payable and accrued liabilities | 1,671 | (1,486)
Other | 30 | 30
Net cash used in operating activities | (7,392) | (4,513)
Cash flows from investing activities: |  |
Purchase of convertible note receivable | (614) |
Purchase of equipment | (3) |
Net cash used in investing activities | (617) |
Cash flows from financing activities: |  |
Repayment of notes payable assumed in Tarus acquisition | (2,000) |
Repayment of milestone obligation assumed in Tarus acquisition | (1,009) |
Proceeds from shares issued under ATM and Committed Purchase | 794 |
Proceeds from shares issued under registered offering |  | 29,093
Share issuance costs | (24) | (1,852)
Proceeds from exercise of stock purchase warrants |  | 105
Net cash (used in) provided by financing activities | (2,239) | 27,346
(Decrease) increase in cash and cash equivalents during period | (10,248) | 22,833
Cash and cash equivalents at beginning of period | 23,352 | 2,770
Cash and cash equivalents at end of period | 13,104 | 25,603
Supplemental disclosure of cash flow information: |  |
Cash paid for interest |  | 19
Increase in accounts payable for stock issuance costs |  | 25
Supplemental disclosure of non-cash investing and financing activities: |  |
Fair value of shares issued for Tarus | 17,200 |
Fair value of shares issued for non-controlling interest purchase of iOx | 9,737 |
Fair value of deferred purchase price payable-Tarus | 8,538 |
Fair value of deferred obligation - iOx milestone | 5,478 |
Liabilities assumed in Tarus acquisition | 3,000 |
Fair value of shares issued for commitment fees - Committed Purchase | 900 |
Exchange of iOx shares for settlement of notes payable, accrued interest and warrants |  | $ 184

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