XML 122 R106.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Financial instruments - Allowance for Expected Credit Losses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
Loss allowance |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | $ (5,056) | $ (4,131)
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | 4,131 | 3,043
Increase | 4,015 | 3,076
Write-offs | (3,090) | (1,988)
Financial assets | $ 5,056 | $ 4,131
Not past due and limited risk |  |
Disclosure of detailed information about financial instruments [line items] |  |
Expected loss rate | 3.00% | 3.00%
Not past due and limited risk | Gross carrying amount |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | $ 38,665 | $ 28,209
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | (28,209) |
Financial assets | (38,665) | (28,209)
Not past due and limited risk | Loss allowance |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | (1,172) | (741)
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | 741 |
Financial assets | $ 1,172 | $ 741
0–30 |  |
Disclosure of detailed information about financial instruments [line items] |  |
Expected loss rate | 12.00% | 15.00%
0–30 | Gross carrying amount |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | $ 3,390 | $ 4,649
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | (4,649) |
Financial assets | (3,390) | (4,649)
0–30 | Loss allowance |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | (407) | (697)
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | 697 |
Financial assets | $ 407 | $ 697
30–60 |  |
Disclosure of detailed information about financial instruments [line items] |  |
Expected loss rate | 31.00% | 48.00%
30–60 | Gross carrying amount |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | $ 1,314 | $ 1,418
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | (1,418) |
Financial assets | (1,314) | (1,418)
30–60 | Loss allowance |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | (407) | (681)
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | 681 |
Financial assets | $ 407 | $ 681
60–90 |  |
Disclosure of detailed information about financial instruments [line items] |  |
Expected loss rate | 48.00% | 67.00%
60–90 | Gross carrying amount |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | $ 626 | $ 521
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | (521) |
Financial assets | (626) | (521)
60–90 | Loss allowance |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | (300) | (349)
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | 349 |
Financial assets | $ 300 | $ 349
90–180 |  |
Disclosure of detailed information about financial instruments [line items] |  |
Expected loss rate | 63.00% | 69.00%
90–180 | Gross carrying amount |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | $ 1,407 | $ 989
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | (989) |
Financial assets | (1,407) | (989)
90–180 | Loss allowance |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | (886) | (682)
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | 682 |
Financial assets | $ 886 | $ 682
180+ |  |
Disclosure of detailed information about financial instruments [line items] |  |
Expected loss rate | 69.00% | 71.00%
180+ | Gross carrying amount |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | $ 2,730 | $ 1,381
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | (1,381) |
Financial assets | (2,730) | (1,381)
180+ | Loss allowance |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, carrying amount | (1,884) | (981)
Changes in allowance account for credit losses of financial assets [abstract] |  |
Financial assets | 981 |
Financial assets | $ 1,884 | $ 981

X
- References No definition available. + Details
Name: | ifrs-full_ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in financial assets resulting from write-off. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DecreaseThroughWriteoffFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfProvisionMatrixLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG20D -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_IG20D&doctype=Implementation%20Guidance -URIDate 2023-03-23 + Details
Name: | ifrs-full_ExpectedCreditLossRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_CurrentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_NotLaterThanOneMonthMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanSixMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |