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SUMMARY OF MATERIAL ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2024
Corporate information and statement of IFRS compliance [abstract] |
Disclosure of detailed information about property, plant and equipment | Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows:
Buildings | 25 to 40 years
Production equipment | 3 to 10 years
Other equipment | 3 to 10 years
| Note | Land |  | Buildings and leaseholds |  | Production equipment |  | Other equipment |  | Total
Cost: |  |  |  |  |  |  |  |  |  |
Balance, at March 31, 2022 |  | $ | 34,676 |  |  | $ | 161,158 |  |  | $ | 37,310 |  |  | $ | 79,532 |  |  | $ | 312,676 |
Additions |  | — |  |  | 31,109 |  |  | 7,155 |  |  | 17,840 |  |  | 56,104 |
Acquisition of subsidiaries | 5 | — |  |  | 50 |  |  | 23 |  |  | 476 |  |  | 549 |
Disposals |  | (118) |  |  | (1,008) |  |  | (3,263) |  |  | (7,995) |  |  | (12,384) |
Exchange and other adjustments |  | 2,043 |  |  | 8,338 |  |  | 1,613 |  |  | 3,785 |  |  | 15,779 |
Balance, at March 31, 2023 |  | $ | 36,601 |  |  | $ | 199,647 |  |  | $ | 42,838 |  |  | $ | 93,638 |  |  | $ | 372,724 |
Additions |  | 4,400 |  |  | 30,559 |  |  | 7,248 |  |  | 16,623 |  |  | 58,830 |
Acquisition of subsidiaries | 5 | 843 |  |  | 10,404 |  |  | 4,039 |  |  | 2,305 |  |  | 17,591 |
Disposals |  | (2,083) |  |  | (14,630) |  |  | (526) |  |  | (6,227) |  |  | (23,466) |
Exchange and other adjustments |  | (34) |  |  | 245 |  |  | 865 |  |  | (3,916) |  |  | (2,840) |
Balance, at March 31, 2024 |  | $ | 39,727 |  |  | $ | 226,225 |  |  | $ | 54,464 |  |  | $ | 102,423 |  |  | $ | 422,839 |
|  | Land |  | Buildings and leaseholds |  | Production equipment |  | Other equipment |  | Total
Depreciation: |  |  |  |  |  |  |  |  |  |
Balance, at March 31, 2022 |  | $ | — |  |  | $ | (34,660) |  |  | $ | (11,232) |  |  | $ | (44,661) |  |  | $ | (90,553) |
Depreciation expense |  | — |  |  | (8,428) |  |  | (6,337) |  |  | (10,825) |  |  | (25,590) |
Disposals |  | — |  |  | 540 |  |  | 2,879 |  |  | 7,505 |  |  | 10,924 |
Exchange and other adjustments |  | — |  |  | (1,742) |  |  | (832) |  |  | (1,812) |  |  | (4,386) |
Balance, at March 31, 2023 |  | $ | — |  |  | $ | (44,290) |  |  | $ | (15,522) |  |  | $ | (49,793) |  |  | $ | (109,605) |
Depreciation expense |  | — |  |  | (9,344) |  |  | (7,070) |  |  | (12,041) |  |  | (28,455) |
Disposals |  | — |  |  | 7,114 |  |  | 111 |  |  | 5,979 |  |  | 13,204 |
Exchange and other adjustments |  | — |  |  | (260) |  |  | (272) |  |  | (474) |  |  | (1,006) |
Balance, at March 31, 2024 |  | $ | — |  |  | $ | (46,780) |  |  | $ | (22,753) |  |  | $ | (56,329) |  |  | $ | (125,862) |
Net book value: |  |  |  |  |  |  |  |  |  |
At March 31, 2024 |  | $ | 39,727 |  |  | $ | 179,445 |  |  | $ | 31,711 |  |  | $ | 46,094 |  |  | $ | 296,977 |
At March 31, 2023 |  | $ | 36,601 |  |  | $ | 155,357 |  |  | $ | 27,316 |  |  | $ | 43,845 |  |  | $ | 263,119 |

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- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73&doctype=Standard -URIDate 2023-03-23 + Details
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