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SHARE CAPITAL, EARNINGS PER SHARE AND DIVIDENDS | 12 Months Ended
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Mar. 31, 2023
Share Capital, Reserves And Other Equity Interest [Abstract] |
SHARE CAPITAL, EARNINGS PER SHARE AND DIVIDENDS | SHARE CAPITAL AND EARNINGS PER SHARE Share capital Authorized and issued shares The Company is authorized to issue an unlimited number of common shares without par value and an unlimited number of preferred shares without par value, issuable in series. The preferred shares may be issued with rights and conditions to be determined by the Board of Directors, prior to their issue. To date, the Company has not issued any preferred shares. As at March 31, 2023, the number of common shares issued and fully paid was 317,906,290 (2022 – 317,024,123). Issuance of common shares upon conversion of subscription receipts On July 2, 2021, concurrent with the completion of the fiscal 2022 acquisition of L3H MT, 22,400,000 outstanding subscription receipts were converted into CAE common shares in accordance with the terms of the subscription receipts, on a one‑for‑one basis. Proceeds from the issuance of the subscription receipts of $700.0 million together with interest earned of $0.4 million were released from escrow and used to fund the L3H MT acquisition. Total issuance-related costs amounted to $31.0 million, less income tax recovery of $8.2 million. Earnings per share computation The denominators for the basic and diluted earnings per share computations are as follows:
|  | 2023 |  | 2022
Weighted average number of common shares outstanding |  | 317,660,608 |  |  | 311,016,278 |
Effect of dilutive stock options |  | 756,871 |  |  | 1,885,078 |
Weighted average number of common shares outstanding for diluted earnings per share calculation |  | 318,417,479 |  |  | 312,901,356 |
As at March 31, 2023, stock options to acquire 2,176,800 common shares (2022 – 663,430) have been excluded from the above calculation since their inclusion would have had an anti-dilutive effect.

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- Definition Share Capital, Reserves And Other Equity Interest + References No definition available. + Details
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- Definition The entire disclosure for share capital, reserves and other equity interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 + Details
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