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REVENUE FROM CONTRACTS WITH CUSTOMERS | 12 Months Ended
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Mar. 31, 2024
Revenue from contracts with customers [Abstract] |
REVENUE FROM CONTRACTS WITH CUSTOMERS | REVENUE FROM CONTRACTS WITH CUSTOMERSRevenue by type:
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 |
Disaggregation of revenue from contracts with customers:
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 |
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 |
Backlog: The following table presents the aggregate amount of the revenues expected to be realized in the future from partially or fully unsatisfied performance obligations as at March 31, 2024 and March 31, 2023. The amounts disclosed below represent the value of firm orders and do not include constrained variable consideration or letters of intent. Such orders may be subject to future modifications that could impact the amount and/or timing of revenue recognition.
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 |
Accounts receivable continuity:
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 |
Contract balances:
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 |
Contract assets relate to revenue earned in exchange of goods or services that have been transferred to a customer. These assets are billed and transferred to accounts receivable when the right to receive the consideration becomes unconditional. As such, the balances of this account vary and depend on the timing of billings on contracts at the end of the year. Contract liabilities represent the obligation to transfer goods and services for which the Company has received consideration. The balance of this account is dependent on timing of progress on the contract as well as receipts from customers, and as such will vary. The outstanding contract asset and contract liability balances increased by $177,713 and $15,649, respectively during the year ended March 31, 2024 due to the timing of billings on certain customer contracts.

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- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS15_g105-109_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS15_g110-129_TI -URIDate 2023-03-23 + Details
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