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INTANGIBLE ASSETS (Tables)

12 Months Ended

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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- Definition

The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
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X

- Definition

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 38
-IssueDate 2024-01-01
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard
-URIDate 2024-03-27

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No definition available.

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