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DEBT FACILITIES (Tables) | 12 Months Ended
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Mar. 31, 2024
Debt and Financing Obligations [Abstract] |
Disclosure of detailed information about borrowings | Long-term debt, net of transaction costs is as follows:
|  |  | Repayment |  |  |  | 2024 |  |  |  | 2023
Notional amount |  | period |  | Current | Non-current |  | Current | Non-current
Unsecured senior notes |  |  |  |  |  |  |  |  |  |  |  |
U.S. dollar, fixed rate - 3.60% to 4.90% |  | US$ | 933.0 |  |  | 2024-2034 | $ | 190.5 |  | $ | 1,068.8 |  | $ | 18.5 |  | $ | 1,257.9 |
Canadian dollar, Series 1, fixed rate - 5.541% |  | $ | 400.0 |  |  | 2028 |  | — |  |  | 397.5 |  |  | — |  |  | — |
Canadian dollar, fixed rate - 4.15% |  | $ | 21.5 |  |  | 2024-2027 |  | 12.9 |  |  | 8.6 |  |  | 2.9 |  |  | 21.4 |
Term loans |  |  |  |  |  |  |  |  |  |  |  |
U.S. dollar, variable rate |  | US$ | 125.0 |  |  | 2025 |  | — |  |  | 168.9 |  |  | 67.0 |  |  | 405.4 |
Canadian dollar, variable rate |  | $ | 23.9 |  |  | 2024-2028 |  | 5.6 |  |  | 18.3 |  |  | 5.6 |  |  | 23.8 |
Other |  |  |  | 2024-2026 |  | 14.3 |  |  | 32.8 |  |  | 15.2 |  |  | 47.4 |
Lease liabilities |  |  |  |  |  |  |  |  |  |  |  |
U.S. dollar |  |  |  | 2024-2071 |  | 30.2 |  |  | 368.2 |  |  | 55.7 |  |  | 241.3 |
Other |  |  |  | 2024-2043 |  | 25.0 |  |  | 128.5 |  |  | 25.5 |  |  | 133.4 |
R&D obligations |  |  |  |  |  |  |  |  |  |  |  |
Canadian dollar |  |  |  | 2023-2048 |  | 30.4 |  |  | 543.8 |  |  | 24.2 |  |  | 471.9 |
Revolving credit facilities |  |  |  |  |  |  |  |  |  |  |  |
U.S. dollar, variable rate |  |  |  |  |  | — |  |  | — |  |  | — |  |  | 433.0 |
Canadian dollar, variable rate |  |  |  |  |  | — |  |  | 30.0 |  |  | — |  |  | — |
Total long-term debt |  |  |  |  | $ | 308.9 |  | $ | 2,765.4 |  | $ | 214.6 |  | $ | 3,035.5 |
Disclosure of reconciliation of liabilities arising from financing activities | Information on the change in long-term debt for which cash flows have been classified as financing activities in the statement of cash flows are as follows:
| Unsecured |  |  |  |  |  |  | Revolving |  |  |
|  | senior |  | Term |  | Lease |  | R&D |  | credit |  |  |
|  | notes |  | loans |  | liabilities | obligations |  | facility |  | Total |
Net book value as at March 31, 2022 | $ | 1,221.0 |  | $ | 620.3 |  | $ | 395.0 |  | $ | 473.0 |  | $ | 336.9 |  | $ | 3,046.2 |  |
Changes from financing cash flows |  |  |  |  |  |  |  |  |  |  |  |  |
Net repayment from borrowing under |  |  |  |  |  |  |  |  |  |  |  |  |
revolving credit facilities |  | — |  |  | — |  |  | — |  |  | — |  |  | 44.5 |  |  | 44.5 |  |
Proceeds from long-term debt |  | — |  |  | — |  |  | — |  |  | 31.2 |  |  | — |  |  | 31.2 |  |
Repayment of long-term debt |  | (21.8) |  |  | (106.1) |  |  | — |  |  | (33.1) |  |  | — |  |  | (161.0) |  |
Repayment of lease liabilities |  | — |  |  | — |  |  | (83.4) |  |  | — |  |  | — |  |  | (83.4) |  |
Total changes from financing cash flows | $ | (21.8) |  | $ | (106.1) |  | $ | (83.4) |  | $ | (1.9) |  | $ | 44.5 |  | $ | (168.7) |  |
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency exchange differences |  | 101.1 |  |  | 48.9 |  |  | 21.7 |  |  | — |  |  | 51.6 |  |  | 223.3 |  |
Additions and remeasurement of lease liabilities |  | — |  |  | — |  |  | 128.2 |  |  | — |  |  | — |  |  | 128.2 |  |
Accretion |  | — |  |  | — |  |  | — |  |  | 25.0 |  |  | — |  |  | 25.0 |  |
Other |  | 0.4 |  |  | 1.3 |  |  | (5.6) |  |  | — |  |  | — |  |  | (3.9) |  |
Total non-cash changes | $ | 101.5 |  | $ | 50.2 |  | $ | 144.3 |  | $ | 25.0 |  | $ | 51.6 |  | $ | 372.6 |  |
Net book value as at March 31, 2023 | $ | 1,300.7 |  | $ | 564.4 |  | $ | 455.9 |  | $ | 496.1 |  | $ | 433.0 |  | $ | 3,250.1 |  |
Changes from financing cash flows |  |  |  |  |  |  |  |  |  |  |  |  |
Net proceeds from borrowing under |  |  |  |  |  |  |  |  |  |  |  |  |
revolving credit facilities |  | — |  |  | — |  |  | — |  |  | — |  |  | (396.7) |  |  | (396.7) |  |
Proceeds from long-term debt |  | 397.1 |  |  | — |  |  | — |  |  | 36.4 |  |  | — |  |  | 433.5 |  |
Repayment of long-term debt |  | (21.7) |  |  | (324.0) |  |  | — |  |  | (24.7) |  |  | — |  |  | (370.4) |  |
Repayment of lease liabilities |  | — |  |  | — |  |  | (69.5) |  |  | — |  |  | — |  |  | (69.5) |  |
Total changes from financing cash flows | $ | 375.4 |  | $ | (324.0) |  | $ | (69.5) |  | $ | 11.7 |  | $ | (396.7) |  | $ | (403.1) |  |
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency exchange differences |  | 1.2 |  |  | (1.3) |  |  | 0.5 |  |  | — |  |  | (6.3) |  |  | (5.9) |  |
Additions and remeasurement of lease liabilities |  | — |  |  | — |  |  | 177.2 |  |  | — |  |  | — |  |  | 177.2 |  |
Disposal of discontinued operations (Note 2) |  | — |  |  | — |  |  | (12.2) |  |  | — |  |  | — |  |  | (12.2) |  |
Accretion |  | — |  |  | — |  |  | — |  |  | 27.9 |  |  | — |  |  | 27.9 |  |
Transfer from royalty obligations (Note 2) |  | — |  |  | — |  |  | — |  |  | 36.9 |  |  | — |  |  | 36.9 |  |
Other |  | 1.0 |  |  | 0.8 |  |  | — |  |  | 1.6 |  |  | — |  |  | 3.4 |  |
Total non-cash changes | $ | 2.2 |  | $ | (0.5) |  | $ | 165.5 |  | $ | 66.4 |  | $ | (6.3) |  | $ | 227.3 |  |
Net book value as at March 31, 2024 | $ | 1,678.3 |  | $ | 239.9 |  | $ | 551.9 |  | $ | 574.2 |  | $ | 30.0 |  | $ | 3,074.3 |  |

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