XML 38 R14.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
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 progress98,245 84,401 
Finished goods44,202 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.