Basis of Preparation |
12 Months Ended |
|---|---|
Mar. 31, 2025 | |
| Corporate information and statement of IFRS compliance [abstract] | |
| Basis of Preparation | BASIS OF PREPARATION Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These consolidated financial statements were approved and authorized for issue by the Board of Directors (the “Board”) on June 12, 2025. Basis of measurement These consolidated financial statements have been prepared under the historical cost basis except for : •Identifiable assets acquired and liabilities and contingent liabilities resulting from a business acquisition, which are generally measured initially at their fair values at the acquisition date, and contingent purchase considerations which are measured at the acquisition date and subsequently at fair value; •Lease obligations, which are initially measured at the present value of the lease payments that are not paid at the lease commencement date; and •Equity classified share-based payment arrangements which are measured at fair value at grant date pursuant to IFRS 2, Share-Based Payment.
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