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EARNINGS PER SHARE | 12 Months Ended
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Mar. 31, 2024
Earnings per share [abstract] |
EARNINGS PER SHARE | EARNINGS PER SHARE Basic earnings per share Earnings per common share is calculated by dividing earnings attributable to common shareholders by the weighted average number of common shares outstanding. Diluted earnings per share The treasury stock method is used to determine the dilutive impact of stock options and RSUs. This method assumes any proceeds from the exercise of stock options and vesting of RSUs would be used to purchase common shares at the average market price during the period.
For the year ended | March 31 2024 |  | March 31 2023
Weighted average number of common shares outstanding | 97,761,731 |  |  | 91,835,740 |
Dilutive effect of RSUs | 140,747 |  |  | 44,132 |
Dilutive effect of performance-based RSUs | 328,044 |  |  | — |
Dilutive effect of stock option conversion | 344,794 |  |  | 362,101 |
Diluted weighted average number of common shares outstanding | 98,575,316 |  |  | 92,241,973 |
The Company presents basic and diluted earnings per share data. Basic earnings per share is calculated by dividing the net income attributable to shareholders of the Company by the weighted average number of common shares outstanding during the period, adjusted for common shares held in trust under the RSU Plans. Diluted earnings per share is determined by further adjusting the weighted average number of common shares outstanding for the effects of all potential dilutive shares, which comprise stock options, RSUs and performance-based RSUs granted to executive officers and designated employees. For the year ended March 31, 2024, stock options to purchase 164,263 common shares and 146,826 RSUs are excluded from the weighted average number of common shares in the calculation of diluted earnings per share as they are anti-dilutive (217,439 common shares and 7,378 RSUs were excluded for the year ended March 31, 2023).

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2023-03-23 + Details
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