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DISCONTINUED OPERATIONS (Tables) | 12 Months Ended
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Mar. 31, 2025
Disclosure of analysis of single amount of discontinued operations [abstract] |
Disclosure of analysis of single amount of discontinued operations | For the year ended March 31, 2024, the after-tax gain on disposal of the Healthcare business is as follows:
Consideration received in cash |  |  |  |  |  | $ | 275.3 |
Short-term holdback receivable |  |  |  |  |  |  | 8.0 |
Long-term non-contingent receivable |  |  |  |  |  |  | 10.1 |
Total consideration |  |  |  |  |  |  | $ | 293.4 |
Net assets disposed |  |  |  |  |  |  | $ | 269.6 |
Impairment of non-financial assets of the disposal group excluded from the sale |  |  |  |  |  | 7.8 |
Reclassification to income of gains on foreign currency exchange differences from OCI |  |  |  |  |  | (2.5) |
Transaction fees and other costs |  |  |  |  |  |  | 12.2 |
Gain on disposal of discontinued operations before income taxes |  |  |  |  |  | $ | 6.3 |
Income tax recovery |  |  |  |  |  |  | (10.2) |
After-tax gain on disposal of discontinued operations |  |  |  | $ | 16.5 |
The net income and other comprehensive loss from discontinued operations are as follows:
|  |  |  |  | 2025 |  | 2024
Revenue |  |  |  |  | $ | — |  |  | $ | 131.7 |
Expenses |  |  |  |  | — |  |  | 132.7 |
Operating loss |  |  |  |  | $ | — |  |  | $ | (1.0) |
Finance expense |  |  |  |  | — |  |  | 3.6 |
Loss before income taxes |  |  |  |  | $ | — |  |  | $ | (4.6) |
Income tax recovery |  |  |  |  | — |  |  | (9.4) |
Net income from discontinued operations before after-tax gain on disposal |  |  |  |  | $ | — |  |  | $ | 4.8 |
After-tax gain on disposal of discontinued operations |  |  |  |  | — |  |  | 16.5 |
Net income from discontinued operations |  | $ | — |  |  | $ | 21.3 |
|  |  |  |  | 2025 |  | 2024
Foreign currency exchange differences on translation of foreign operations |  | $ | — |  |  | $ | 0.9 |
Reclassification to income of gains on foreign currency exchange differences |  |  |  | — |  |  | (2.5) |
Income taxes |  |  |  |  | — |  |  | (5.4) |
Other comprehensive loss from discontinued operations |  | $ | — |  |  | $ | (7.0) |
The major classes of assets and liabilities disposed were as follows:
Current assets |  |  |  |  | $ | 112.3 |
Property, plant and equipment |  |  |  |  | 6.9 |
Right-of-use assets |  |  |  |  | 9.8 |
Intangible assets, including goodwill of $120.4 million |  |  |  |  | 168.0 |
Deferred tax assets |  |  |  |  | 26.5 |
Other non-current assets |  |  |  |  | 14.5 |
Assets disposed |  |  |  |  | $ | 338.0 |
Current liabilities |  |  |  |  | 37.1 |
Long-term debt (lease liabilities), including current portion |  |  |  |  | 12.2 |
Deferred tax liabilities |  |  |  |  | 1.4 |
Other non-current liabilities |  |  |  |  | 17.7 |
Liabilities disposed |  |  |  |  | $ | 68.4 |
Net assets disposed |  |  |  |  | $ | 269.6 |
The net cash flows from discontinued operations are as follows:
|  |  |  |  |  |  |  |  | 2025 |  | 2024
Operating activities |  |  |  |  |  | $ | — |  |  | $ | 0.4 |
Investing activities |  |  |  |  |  |  |  |  | — |  |  | 261.6 |
Financing activities |  |  |  |  |  |  |  |  | — |  |  | (1.3) |
Net cash flows provided by discontinued operations |  |  |  |  |  |  |  |  | $ | — |  |  | $ | 260.7 |

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- Definition The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b&doctype=Standard -URIDate 2024-03-27 + Details
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