The cumulative effect of the impacts of adopting IFRS 15 are presented in the tables below:

Reconciliation of financial position



	April 1, 2017											March 31, 2018
As previously					IFRS 15						As previously				IFRS 15
(amounts in millions)	reported			Adjustments				As restated			reported			Adjustments				As restated
Assets
Cash and cash equivalents		$	504.7		$	—			$	504.7		$	611.5		$	—			$	611.5
Accounts receivable		548.4			(98.3		)		450.1			568.4			(116.4		)		452.0
Contracts in progress: assets		337.5			(337.5		)		—			401.6			(401.6		)		—
Contract assets		—			348.5				348.5			—			439.7				439.7
Inventories		416.3			132.7				549.0			375.3			140.8				516.1
Prepayments		63.8			—				63.8			50.0			—				50.0
Income taxes recoverable		25.6			—				25.6			40.7			—				40.7
Derivative financial assets		23.4			—				23.4			13.3			—				13.3
Total current assets		$	1,919.7		$	45.4			$	1,965.1		$	2,060.8		$	62.5			$	2,123.3
Property, plant and equipment		1,582.6			—				1,582.6			1,803.9			—				1,803.9
Intangible assets		944.0			—				944.0			1,055.6			—				1,055.6
Investment in equity
accounted investees		378.4			(2.6		)		375.8			244.5			(1.8		)		242.7
Deferred tax assets		42.8			0.1				42.9			60.9			0.3				61.2
Derivative financial assets		16.0			—				16.0			11.5			—				11.5
Other assets		471.3			—				471.3			482.0			—				482.0
Total assets		$	5,354.8		$	42.9			$	5,397.7		$	5,719.2		$	61.0			$	5,780.2

Liabilities and equity
Accounts payable and
accrued liabilities		$	695.2		$	(9.1	)		$	686.1		$	669.6		$	(2.7	)		$	666.9
Provisions		43.2			—				43.2			32.1			—				32.1
Income taxes payable		9.6			—				9.6			15.3			—				15.3
Deferred revenue		266.6			(255.2		)		11.4			371.5			(361.5		)		10.0
Contracts in progress:
liabilities		191.9			(191.9		)		—			161.8			(161.8		)		—
Contract liabilities		—			593.4				593.4			—			679.5				679.5
Current portion of
long-term debt		51.9			—				51.9			52.2			—				52.2
Derivative financial liabilities		15.5			—				15.5			18.1			—				18.1
Total current liabilities		$	1,273.9		$	137.2			$	1,411.1		$	1,320.6		$	153.5			$	1,474.1
Provisions		39.1			—				39.1			39.5			—				39.5
Long-term debt		1,203.5			—				1,203.5			1,208.7			—				1,208.7
Royalty obligations		138.5			—				138.5			140.8			—				140.8
Employee benefits obligations		157.7			—				157.7			200.6			—				200.6
Deferred gains
and other liabilities		217.8			—				217.8			229.9			—				229.9
Deferred tax liabilities		238.6			(25.6		)		213.0			208.1			(23.4		)		184.7
Derivative financial liabilities		4.7			—				4.7			4.4			—				4.4
Total liabilities		$	3,273.8		$	111.6			$	3,385.4		$	3,352.6		$	130.1			$	3,482.7
Equity
Share capital		$	615.4		$	—			$	615.4		$	633.2		$	—			$	633.2
Contributed surplus		19.4			—				19.4			21.3			—				21.3
Accumulated other
comprehensive income		193.7			(2.6		)		191.1			262.3			(2.0		)		260.3
Retained earnings		1,192.3			(66.1		)		1,126.2			1,381.4			(67.1		)		1,314.3
Equity attributable to equity
holders of the Company		$	2,020.8		$	(68.7	)		$	1,952.1		$	2,298.2		$	(69.1	)		$	2,229.1
Non-controlling interests		60.2			—				60.2			68.4			—				68.4
Total equity		$	2,081.0		$	(68.7	)		$	2,012.3		$	2,366.6		$	(69.1	)		$	2,297.5
Total liabilities and equity		$	5,354.8		$	42.9			$	5,397.7		$	5,719.2		$	61.0			$	5,780.2

Reconciliation of net income



			Year ended March 31, 2018
		As previously					IFRS 15
	reported	reported				Adjustments				As restated
Revenue			$	2,830.0			$	(6.5	)		$	2,823.5
Cost of sales			1,953.1				(7.5		)		1,945.6
Gross profit			$	876.9			$	1.0			$	877.9
Research and development
expenses			114.9				—				114.9
Selling, general and
administrative expenses			380.8				—				380.8
Other gains – net			(37.4		)		—				(37.4		)
After tax share in profit of equity
accounted investees			(42.4		)		(0.8		)		(43.2		)
Operating profit			$	461.0			$	1.8			$	462.8
Finance expense – net			76.2				1.0				77.2
Earnings before income taxes			$	384.8			$	0.8			$	385.6
Income tax expense			29.1				1.8				30.9
Net income			$	355.7			$	(1.0	)		$	354.7
Attributable to:
Equity holders of the Company			$	347.0			$	(1.0	)		$	346.0
Non-controlling interests			8.7				—				8.7
Earnings per share attributable to
equity holders of the Company
Basic			$	1.29			$	—			$	1.29
Diluted			$	1.29			$	(0.01	)		$	1.28