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v3.25.2

INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Mar. 31, 2025
Intangible assets and goodwill [abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
|  | Capitalized |  |  |  | Technology, |  | Other |  |  |
(amounts in millions) |  | development | Customer |  | software | intangible |  |  |
| Goodwill |  | costs | relationships | Licenses | and ERP |  | assets |  | Total |
Net book value as at March 31, 2023 | $ | 2,663.3 |  | $ | 294.7 |  | $ | 554.3 |  | $ | 253.4 |  | $ | 269.6 |  | $ | 15.5 |  | $ | 4,050.8 |  |
Additions – internal development |  | — |  |  | 114.5 |  |  | — |  |  | — |  |  | 24.6 |  |  | — |  |  | 139.1 |  |
Additions – acquired separately |  | — |  |  | — |  |  | — |  |  | 8.8 |  |  | — |  |  | — |  |  | 8.8 |  |
Disposal of discontinued operations (Note 3) |  | (120.4) |  |  | (39.1) |  |  | (1.5) |  |  | — |  |  | (5.2) |  |  | (1.8) |  |  | (168.0) |  |
Amortization |  | — |  |  | (37.7) |  |  | (42.9) |  |  | (15.8) |  |  | (30.5) |  |  | (2.5) |  |  | (129.4) |  |
Impairment |  | (568.0) |  |  | (38.8) |  |  | (2.6) |  |  | — |  |  | (4.2) |  |  | (2.7) |  |  | (616.3) |  |
Transfers and others |  | — |  |  | (6.5) |  |  | — |  |  | (0.3) |  |  | (0.9) |  |  | — |  |  | (7.7) |  |
Foreign currency exchange differences |  | (3.6) |  |  | 0.1 |  |  | (2.1) |  |  | 0.2 |  |  | — |  |  | — |  |  | (5.4) |  |
Net book value as at March 31, 2024 | $ | 1,971.3 |  | $ | 287.2 |  | $ | 505.2 |  | $ | 246.3 |  | $ | 253.4 |  | $ | 8.5 |  | $ | 3,271.9 |  |
Additions – internal development |  | — |  |  | 67.0 |  |  | — |  |  | — |  |  | 19.6 |  |  | — |  |  | 86.6 |  |
Additions – acquired separately |  | — |  |  | — |  |  | — |  |  | 1.2 |  |  | — |  |  | 0.1 |  |  | 1.3 |  |
Additions – non cash |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.4 |  | 6.4 |  |
Business combinations (Note 2 and 7) |  | 350.2 |  |  | 0.7 |  |  | 124.5 |  |  | — |  |  | — |  |  | — |  |  | 475.4 |  |
Amortization |  | — |  |  | (35.8) |  |  | (44.5) |  |  | (17.2) |  |  | (33.8) |  |  | (1.2) |  |  | (132.5) |  |
Impairment |  | — |  |  | (2.1) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2.1) |  |
Transfers and others |  | — |  |  | (0.5) |  |  | — |  |  | — |  |  | (4.8) |  |  | 0.1 |  |  | (5.2) |  |
Foreign currency exchange differences |  | 118.2 |  |  | 3.8 |  |  | 32.5 |  |  | 5.1 |  |  | 9.1 |  |  | 0.5 |  |  | 169.2 |  |
Net book value as at March 31, 2025 | $ | 2,439.7 |  | $ | 320.3 |  | $ | 617.7 |  | $ | 235.4 |  | $ | 243.5 |  | $ | 14.4 |  | $ | 3,871.0 |  |
|  |  | Capitalized |  |  |  | Technology, |  | Other |  |
|  | development | Customer |  | software | intangible |  |
| Goodwill |  | costs | relationships | Licenses |  | and ERP |  | assets |  | Total
Cost | $ | 2,539.3 |  | $ | 535.5 |  | $ | 781.8 |  | $ | 329.2 |  | $ | 499.8 |  | $ | 37.3 |  | $ | 4,722.9 |
Accumulated amortization and impairment |  | (568.0) |  |  | (248.3) |  |  | (276.6) |  |  | (82.9) |  |  | (246.4) |  |  | (28.8) |  |  | (1,451.0) |
Net book value as at March 31, 2024 | $ | 1,971.3 |  | $ | 287.2 |  | $ | 505.2 |  | $ | 246.3 |  | $ | 253.4 |  | $ | 8.5 |  | $ | 3,271.9 |
Cost | $ | 3,040.3 |  | $ | 599.1 |  | $ | 955.6 |  | $ | 337.4 |  | $ | 528.6 |  | $ | 45.2 |  | $ | 5,506.2 |
Accumulated amortization and impairment |  | (600.6) |  |  | (278.8) |  |  | (337.9) |  |  | (102.0) |  |  | (285.1) |  |  | (30.8) |  |  | (1,635.2) |
Net book value as at March 31, 2025 | $ | 2,439.7 |  | $ | 320.3 |  | $ | 617.7 |  | $ | 235.4 |  | $ | 243.5 |  | $ | 14.4 |  | $ | 3,871.0 |
Disclosure of reconciliation of changes in goodwill | The carrying amount of goodwill allocated to the Company's CGUs per operating segment is as follows:
| Defense | Discontinued |  |
| Civil Aviation | and Security | operations |  | Total
Net book value as at March 31, 2023 | $ | 1,125.6 |  | $ | 1,417.3 |  | $ | 120.4 |  | $ | 2,663.3 |
Disposal of discontinued operations (Note 3) |  | — |  |  | — |  |  | (120.4) |  |  | (120.4) |
Impairment |  | — |  |  | (568.0) |  |  | — |  |  | (568.0) |
Foreign currency exchange differences |  | (4.8) |  |  | 1.2 |  |  | — |  |  | (3.6) |
Net book value as at March 31, 2024 | $ | 1,120.8 |  | $ | 850.5 |  | $ | — |  | $ | 1,971.3 |
Business combinations (Note 2 and 7) |  | 350.2 |  | — |  | — |  | 350.2 |
Foreign currency exchange differences |  | 69.8 |  |  | 48.4 |  |  | — |  |  | 118.2 |
Net book value as at March 31, 2025 | $ | 1,540.8 |  | $ | 898.9 |  | $ | — |  | $ | 2,439.7 |

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