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v3.25.2

PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
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Mar. 31, 2025
Property, plant and equipment [abstract] |
Disclosure of detailed information about property, plant and equipment | The estimated useful lives, residual values and depreciation methods are as follows:
| Method | Depreciation rate / period
Buildings and improvements | Declining balance/Straight-line | 2.5% to 10% / 3 to 40 years
Simulators | Straight-line (10% residual) | Not exceeding 25 years
Machinery and equipment | Declining balance/Straight-line | 20% to 35% / 2 to 15 years
Aircraft | Straight-line (residual not exceeding 15%) | Not exceeding 25 years
Aircraft engines | Based on utilization | Not exceeding 3500 hours
|  |  |  |  |  | Machinery |  |  |  |  | Assets |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  | under |  |
(amounts in millions) |  |  |  | and land | Simulators | equipment |  | Aircraft |  |  | construction |  | Total
Net book value as at March 31, 2023 |  |  | $ | 369.1 |  | $ | 1,652.9 |  | $ | 59.1 |  | $ | 76.5 |  |  |  | $ | 229.5 |  | $ | 2,387.1 |
Additions |  |  |  | 22.0 |  |  | 33.5 |  |  | 19.1 |  |  | 14.0 |  |  |  |  | 241.2 |  |  | 329.8 |
Disposals |  |  |  | (0.2) |  |  | (3.6) |  |  | (0.2) |  |  | (0.3) |  |  |  |  | — |  |  | (4.3) |
Disposal of discontinued operations (Note 3) |  |  |  | (0.4) |  |  | (2.3) |  |  | (3.9) |  |  | — |  |  |  |  | (0.3) |  |  | (6.9) |
Depreciation |  |  |  | (27.1) |  |  | (127.3) |  |  | (22.6) |  |  | (5.8) |  |  |  |  | — |  |  | (182.8) |
Impairment |  |  |  | — |  |  | (4.4) |  |  | (0.2) |  |  | (0.6) |  |  |  |  | — |  |  | (5.2) |
Transfers and others |  |  |  | 22.3 |  |  | 170.5 |  |  | 10.1 |  |  | (4.4) |  |  |  |  | (211.1) |  |  | (12.6) |
Foreign currency exchange differences |  |  |  | 1.3 |  |  | 8.5 |  |  | 0.2 |  |  | 0.2 |  |  |  |  | 0.3 |  |  | 10.5 |
Net book value as at March 31, 2024 |  |  | $ | 387.0 |  | $ | 1,727.8 |  | $ | 61.6 |  | $ | 79.6 |  |  |  | $ | 259.6 |  | $ | 2,515.6 |
Additions |  |  |  | 18.8 |  |  | 4.7 |  |  | 9.9 |  |  | 17.5 |  |  |  |  | 305.3 |  |  | 356.2 |
Business combinations (Note 2) |  |  |  | 72.1 |  |  | 22.4 |  |  | 4.3 |  |  | — |  |  |  |  | 36.7 |  |  | 135.5 |
Disposals |  |  |  | (0.2) |  |  | — |  |  | (0.2) |  |  | (12.1) |  |  |  |  | (0.1) |  |  | (12.6) |
Depreciation |  |  |  | (30.1) |  |  | (148.2) |  |  | (20.2) |  |  | (6.3) |  |  |  |  | — |  |  | (204.8) |
Impairment |  |  |  | (0.8) |  |  | (0.4) |  |  | (0.2) |  |  | (0.8) |  |  |  |  | — |  |  | (2.2) |
Purchase of assets under lease (Note 16) |  |  |  | — |  |  | — |  |  | — |  |  | 9.1 |  |  |  |  | — |  |  | 9.1 |
Transfers and others |  |  |  | 52.9 |  |  | 262.6 |  |  | 6.6 |  |  | (3.8) |  |  |  |  | (294.4) |  |  | 23.9 |
Foreign currency exchange differences |  |  |  | 23.7 |  |  | 128.2 |  |  | 2.4 |  |  | 5.1 |  |  |  |  | 9.4 |  |  | 168.8 |
Net book value as at March 31, 2025 |  |  | $ | 523.4 |  | $ | 1,997.1 |  | $ | 64.2 |  | $ | 88.3 |  |  |  | $ | 316.5 |  | $ | 2,989.5 |
|  |  |  |  |  | Machinery |  |  |  |  | Assets |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  | under |  |
(amounts in millions) |  |  |  | and land | Simulators | equipment |  | Aircraft |  |  | construction |  | Total
Cost |  |  | $ | 666.9 |  | $ | 2,694.0 |  | $ | 223.5 |  | $ | 108.6 |  |  |  | $ | 259.6 |  | $ | 3,952.6 |
Accumulated depreciation and impairment |  |  |  | (279.9) |  |  | (966.2) |  |  | (161.9) |  |  | (29.0) |  |  |  |  | — |  |  | (1,437.0) |
Net book value as at March 31, 2024 |  |  | $ | 387.0 |  | $ | 1,727.8 |  | $ | 61.6 |  | $ | 79.6 |  |  |  | $ | 259.6 |  | $ | 2,515.6 |
Cost |  |  | $ | 842.5 |  | $ | 3,158.7 |  | $ | 241.6 |  | $ | 129.4 |  |  |  | $ | 316.5 |  | $ | 4,688.7 |
Accumulated depreciation and impairment |  |  |  | (319.1) |  |  | (1,161.6) |  |  | (177.4) |  |  | (41.1) |  |  |  |  | — |  |  | (1,699.2) |
Net book value as at March 31, 2025 |  |  | $ | 523.4 |  | $ | 1,997.1 |  | $ | 64.2 |  | $ | 88.3 |  |  |  | $ | 316.5 |  | $ | 2,989.5 |

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