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REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables) | 12 Months Ended
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Mar. 31, 2024
Revenue from contracts with customers [Abstract] |
Disclosure of disaggregation of revenue from contracts with customers |
For the years ended | March 31 2024 |  | March 31 2023
Revenues from construction contracts | $ | 1,972,816 |  |  | $ | 1,630,406 |
Services rendered | 614,690 |  |  | 492,325 |
Sale of goods | 445,377 |  |  | 454,653 |
Total Company | $ | 3,032,883 |  |  | $ | 2,577,384 |
Revenues by market for the years ended | March 31 2024 |  | March 31 2023
Life Sciences | $ | 1,268,546 |  |  | $ | 1,209,856 |
Transportation | 933,329 |  |  | 578,240 |
Food & Beverage | 435,005 |  |  | 371,341 |
Consumer Products | 287,228 |  |  | 305,100 |
Energy | 108,775 |  |  | 112,847 |
Total Company | $ | 3,032,883 |  |  | $ | 2,577,384 |
As at | March 31 2024 |  | March 31 2023
Contracts in progress: |  |  |
Costs incurred | $ | 3,936,631 |  |  | $ | 3,285,121 |
Estimated earnings | 1,354,259 |  |  | 1,091,180 |
| 5,290,890 |  |  | 4,376,301 |
Progress billings | (4,898,391) |  |  | (4,145,866) |
Net contract assets and liabilities | $ | 392,499 |  |  | $ | 230,435 |
Disclosure of performance obligations |
Timing of revenue recognition based on transfer of control for the years ended | March 31 2024 |  | March 31 2023
Goods and services transferred at a point in time | $ | 445,377 |  |  | $ | 454,653 |
Goods and services transferred over time | 2,587,506 |  |  | 2,122,731 |
Total Company | $ | 3,032,883 |  |  | $ | 2,577,384 |
Disclosure of transaction price allocated to remaining performance obligations |
Revenues expected to be recognized in: | March 31 2024 |  | March 31 2023
Less than one year | $ | 1,215,000 |  |  | $ | 1,607,000 |
Thereafter | 578,000 |  |  | 546,000 |
Total | $ | 1,793,000 |  |  | $ | 2,153,000 |
Disclosure of detailed information about receivables |
As at | March 31 2024 |  | March 31 2023
Trade accounts receivable | $ | 443,570 |  |  | $ | 375,356 |
Less: allowance for expected credit loss | (6,241) |  |  | (6,501) |
Trade accounts receivables, net | $ | 437,329 |  |  | $ | 368,855 |
Other accounts receivable | 34,016 |  |  | 30,886 |
Total | $ | 471,345 |  |  | $ | 399,741 |
Disclosure of detailed information about contract assets and liabilities |
As at | March 31 2024 |  | March 31 2023
Trade receivables | $ | 437,329 |  |  | $ | 368,855 |
Contract assets | 704,703 |  |  | 526,990 |
Contract liabilities | (312,204) |  |  | (296,555) |
Unearned revenue (i) | (51,056) |  |  | (33,490) |
Net contract balances | $ | 778,772 |  |  | $ | 565,800 |
(i) The unearned revenue liability is included in accounts payable and accrued liabilities on the consolidated statements of financial position.
As at | March 31 2024 |  | March 31 2023
Contracts in progress: |  |  |
Costs incurred | $ | 3,936,631 |  |  | $ | 3,285,121 |
Estimated earnings | 1,354,259 |  |  | 1,091,180 |
| 5,290,890 |  |  | 4,376,301 |
Progress billings | (4,898,391) |  |  | (4,145,866) |
Net contract assets and liabilities | $ | 392,499 |  |  | $ | 230,435 |

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