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EMPLOYEE BENEFITS (Tables) | 12 Months Ended
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Mar. 31, 2025
Employee benefits [Abstract] |
Disclosure of net defined benefit liability (asset) | The changes in the fair value of assets, the employee benefit obligation and the funded status were as follows:
As at | March 31 2025 |  | March 31 2024
Accrued benefit obligations: |  |  |
Opening balance | $ | 28,382 |  |  | $ | 29,162 |
Interest cost | 986 |  |  | 1,015 |
Service cost | 921 |  |  | 610 |
Assumption changes | 133 |  |  | 561 |
Transfers and benefits paid | (2,156) |  |  | (2,590) |
Exchange and other adjustments | 1,394 |  |  | (376) |
Accrued benefit obligations, ending balance | $ | 29,660 |  |  | $ | 28,382 |
Plan assets: |  |  |
Opening balance | $ | 3,797 |  |  | $ | 3,676 |
Interest income included in net interest expense | (28) |  |  | 125 |
Exchange and other adjustments | 86 |  |  | (4) |
Plan assets, ending balance | $ | 3,855 |  |  | $ | 3,797 |
Employee benefits liability | $ | 25,805 |  |  | $ | 24,585 |
Amounts recognized in other comprehensive income (before tax) were as follows:
As at | March 31 2025 |  | March 31 2024
Total actuarial losses recognized in OCI | $ | (133) |  |  | $ | (561) |
The significant weighted average annual actuarial assumptions used in measuring the accrued benefit obligation were as follows:
As at | March 31 2025 |  | March 31 2024
Discount rate | 3.7 | % |  | 3.8 | %
Rate of compensation increase | 0.7 | % |  | 0.6 | %
Disclosure of sensitivity analysis for actuarial assumptions | As at March 31, 2025, the following quantitative analysis shows changes to the significant actuarial assumptions and the corresponding impact on the accrued benefit obligations:
| Discount rate |  | Life expectancy
| 1% increase |  | 1% decrease |  | Increase by 1 year |  | Decrease by 1 year
Accrued benefit obligations | $ | (2,575) |  |  | $ | 2,668 |  |  | $ | 639 |  |  | $ | (645) |
The weighted average allocations of plan assets were:
As at | March 31 2025 |  | March 31 2024
Other | 100.0 | % |  | 100.0 | %
Disclosure of defined benefit plans | The net employee benefits expense included the following components:
Years ended | March 31 2025 |  | March 31 2024
Defined benefit plans |  |  |
Service cost | $ | 921 |  |  | $ | 610 |
Interest cost | 986 |  |  | 1,015 |
| 1,907 |  |  | 1,625 |
Defined contribution plans | 11,471 |  |  | 9,871 |
Net employee benefits expense | $ | 13,378 |  |  | $ | 11,496 |

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard -URIDate 2024-03-27 + Details
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