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Goodwill (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2024
Changes in goodwill [abstract] |
Disclosure of reconciliation of changes in goodwill |
| 2024 | 2023 |
| $ | $ |
Carrying Amount - Beginning of fiscal year | 1,350,645 |  | 2,104,368 |  |
Impairment loss | — |  | (748,712) |  |
Foreign currency translation | (1,410) |  | (5,011) |  |
Carrying Amount - End of fiscal year | 1,349,235 |  | 1,350,645 |  |
Key assumptions were used to determine recoverable amounts for the impairment tests | The following table presents the key assumptions used in the annual impairment test of goodwill as at December 31, 2023, and the key assumption that would have been required to recover the carrying amount.
Key Assumptions | Value used in impairment model |  | Breakeven value assuming all other key assumptions were held constant
|  |  | $
Discount Rate (%) | 30 | % |  | 39 | %
Terminal Value Multiple | 2.7 |  | 1.8
Revenue Growth Rate (%) | 26 | % |  | 18 | %

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