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RIGHT-OF-USE ASSETS AND LEASE LIABILITIES | 12 Months Ended
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Mar. 31, 2024
Leases [Abstract] |
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES | RIGHT-OF-USE ASSETS AND LEASE LIABILITIES Changes in the net balance of right-of-use assets during the years ended March 31, 2024 and March 31, 2023 were as follows:
| Note |  | Buildings |  | Vehicles and equipment |  | Total
Balance, at March 31, 2022 |  |  | $ | 69,505 |  |  | $ | 11,784 |  |  | $ | 81,289 |
Additions |  |  | 22,514 |  |  | 8,322 |  |  | 30,836 |
Amortization |  |  | (17,541) |  |  | (6,519) |  |  | (24,060) |
Acquisition of subsidiaries | 5 |  | 3,059 |  |  | 510 |  |  | 3,569 |
Exchange and other adjustments |  |  | 2,343 |  |  | 235 |  |  | 2,578 |
Balance, at March 31, 2023 |  |  | $ | 79,880 |  |  | $ | 14,332 |  |  | $ | 94,212 |
Additions |  |  | 25,411 |  |  | 12,567 |  |  | 37,978 |
Amortization |  |  | (21,596) |  |  | (8,060) |  |  | (29,656) |
Acquisition of subsidiaries | 5 |  | 4,184 |  |  | 1,362 |  |  | 5,546 |
Exchange and other adjustments |  |  | (2,291) |  |  | (128) |  |  | (2,419) |
Balance, at March 31, 2024 |  |  | $ | 85,588 |  |  | $ | 20,073 |  |  | $ | 105,661 |
Changes in the balance of lease liabilities during the years ended March 31, 2024 and March 31, 2023 were as follows:
| Note |  | 2024 |  | 2023
Balance, at April 1 |  |  | $ | 97,249 |  |  | $ | 82,820 |
Additions |  |  | 37,978 |  |  | 30,836 |
Interest |  |  | 5,473 |  |  | 4,016 |
Payments |  |  | (31,553) |  |  | (24,999) |
Acquisition of subsidiaries | 5 |  | 6,560 |  |  | 3,640 |
Exchange and other adjustments |  |  | (4,328) |  |  | 936 |
Balance, at March 31 |  |  | $ | 111,379 |  |  | $ | 97,249 |
Less: current portion |  |  | 27,571 |  |  | 23,994 |
|  |  | $ | 83,808 |  |  | $ | 73,255 |
The right-of-use assets and lease liabilities relate to leases of real estate properties, automobiles and other equipment. For the year ended March 31, 2024, the Company recognized an expense related to short-term and low-value leases of $4,450, in cost of revenues (March 31, 2023 - $2,564), and $1,729 (March 31, 2023 - $1,750) in selling, general and administrative expenses in the consolidated statements of income. The annual lease obligations for the next five years and thereafter are as follows:
As at | March 31, 2024
Less than one year | $ | 31,066 |
One - two years | 25,068 |
Two - three years | 19,337 |
Three - four years | 12,460 |
Four - five years | 9,685 |
Due in over five years | 30,234 |
Total undiscounted lease liabilities | $ | 127,850 |
The Company does not face a significant liquidity risk in regard to its lease obligations

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- Definition Leases [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2023-03-23 + Details
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