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GOODWILL | 12 Months Ended
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Mar. 31, 2025
Goodwill [Abstract] |
GOODWILL | GOODWILL Goodwill is recognized at the acquisition date when total consideration exceeds the net identifiable assets acquired.
Cost | $
Balance as at March 31, 2023 | 24,792 |
Acquisition from Small Pharma | 22,652 |
Effect of foreign exchange | 31 |
Balance as at March 31, 2024 | 47,475 |
Effect of foreign exchange | 4,012 |
Balance as at March 31, 2025 | 51,487 |
Impairment For purposes of the Company’s goodwill impairment testing, the Company has grouped certain CGUs to test at the lowest level at which management monitors goodwill for internal management purposes, which is the Company wide level. The Company performed its annual impairment test of goodwill at March 31, 2025. The recoverable amount was determined based on value-in-use (“VIU”) and considered the cash flows of the group of CGUs based on the current budget and future commercialization plans. In assessing the VIU, estimated future cash flows are discounted to their present value using a discount rate that reflects market assessments of the time value of money and the risks specific to the CGUs. The VIU calculations were performed using a pre-tax discount rate of 20.3% (March 31, 2024 - 15.7%). The Company utilized the run-off method, and no terminal period cash flows were considered. Based on the Company’s assessment, the recoverable amount is higher than the carrying value and therefore no impairment loss was recorded for the year ended March 31, 2025 or March 31, 2024.

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- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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