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INVENTORIES | 12 Months Ended
--- | ---
Mar. 31, 2024
Disclosure of Inventories [Abstract] |
INVENTORIES | INVENTORIES
As at | March 31 2024 |  | March 31 2023
Raw materials | $ | 153,433 |  |  | $ | 138,792 |
Work in progress | 98,245 |  |  | 84,401 |
Finished goods | 44,202 |  |  | 33,673 |
| $ | 295,880 |  |  | $ | 256,866 |
The amount charged to net income and included in cost of revenues for the write-down of inventories for valuation issues during the year ended March 31, 2024 was $15,980 (March 31, 2023 - $2,709). The amount of inventories carried at net realizable value as at March 31, 2024 was $6,904 (March 31, 2023 - $591). For the year ended March 31, 2024, the Company recognized expense related to cost of inventories of $1,024,143 (March 31, 2023 - $912,608) in cost of revenues in the consolidated statements of income.

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2023-03-23 + Details
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