v3.25.2
Accounts Receivable
 12 Months Ended
Mar. 31, 2025
Subclassifications of assets, liabilities and equities [abstract]  
Accounts Receivable Accounts Receivable
Accounting Policy

Accounts receivable are recognized initially at fair value and subsequently measured at amortized cost, less any provisions for impairment. Financial assets measured at amortized cost are assessed for impairment at the end of each reporting period. Impairment provisions are estimated using the expected credit loss impairment model where any expected future credit losses are provided for, irrespective of whether a loss event has occurred at the reporting date.

Estimates of expected credit losses take into account the Company’s collection history, deterioration of collection rates during the average credit period, as well as observable changes in and forecasts of future economic conditions that affect default risk. Where applicable, the carrying amount of a trade receivable is reduced for any expected credit losses. Changes in the allowance for expected credit losses are recognized in the consolidated statements of income (loss) and comprehensive income (loss). Accounts receivables are written off when they are deemed uncollectible.
NotesMarch 31, 2025March 31, 2024
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Trade receivables, net (1)
25(a)35,018 40,542 
Sales taxes receivable3,087 1,511 
Lease receivable25(a)1,585 2,460 
Other receivables, net (1)
2,780 898 
42,470 45,411 
(1)    Refer to (Note 25(a)) for credit risk loss provisions.