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REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)
 12 Months Ended
Mar. 31, 2024
Revenue from contracts with customers [Abstract]  
Disclosure of disaggregation of revenue from contracts with customers
For the years ended
March 31
2024
March 31
2023
Revenues from construction contracts$1,972,816 $1,630,406 
Services rendered614,690 492,325 
Sale of goods445,377 454,653 
Total Company$3,032,883 $2,577,384 
Revenues by market for the years ended
March 31
2024
March 31
2023
Life Sciences$1,268,546 $1,209,856 
Transportation933,329 578,240 
Food & Beverage435,005 371,341 
Consumer Products287,228 305,100 
Energy108,775 112,847 
Total Company$3,032,883 $2,577,384 
As at
March 31
2024
March 31
2023
Contracts in progress:
Costs incurred$3,936,631 $3,285,121 
Estimated earnings1,354,259 1,091,180 
5,290,890 4,376,301 
Progress billings(4,898,391)(4,145,866)
Net contract assets and liabilities$392,499 $230,435 
Disclosure of performance obligations
Timing of revenue recognition based on transfer of control for the years ended
March 31
2024
March 31
2023
Goods and services transferred at a point in time$445,377 $454,653 
Goods and services transferred over time2,587,506 2,122,731 
Total Company$3,032,883 $2,577,384 
Disclosure of transaction price allocated to remaining performance obligations
Revenues expected to be recognized in:
March 31
2024
March 31
2023
Less than one year$1,215,000 $1,607,000 
Thereafter578,000 546,000 
Total$1,793,000 $2,153,000 
Disclosure of detailed information about receivables
As at
March 31
2024
March 31
2023
Trade accounts receivable$443,570 $375,356 
Less: allowance for expected credit loss(6,241)(6,501)
Trade accounts receivables, net$437,329 $368,855 
Other accounts receivable34,016 30,886 
Total$471,345 $399,741 
Disclosure of detailed information about contract assets and liabilities
As at
March 31
2024
March 31
2023
Trade receivables$437,329 $368,855 
Contract assets704,703 526,990 
Contract liabilities(312,204)(296,555)
Unearned revenue (i)
(51,056)(33,490)
Net contract balances$778,772 $565,800 
(i) The unearned revenue liability is included in accounts payable and accrued liabilities on the consolidated statements of financial position.

As at
March 31
2024
March 31
2023
Contracts in progress:
Costs incurred$3,936,631 $3,285,121 
Estimated earnings1,354,259 1,091,180 
5,290,890 4,376,301 
Progress billings(4,898,391)(4,145,866)
Net contract assets and liabilities$392,499 $230,435