Non-controlling Interest ("NCI")

12 Months Ended

Mar. 31, 2026

Interests In Other Entities [Abstract]

Non-controlling Interest ("NCI")

Non-controlling Interest (“NCI”)


Accounting Policy Non-controlling interests (“NCI”) are initially recognized either at fair value or at the NCI’s proportionate share of the acquiree’s net assets, and subsequently adjusted for the proportionate share of earnings (loss). For each acquisition, the excess of the total consideration, the fair value of previously held equity interests held prior to obtaining control and the NCI in the acquiree, over the fair value of the identifiable net assets acquired, is recorded as goodwill.

The change in non-controlling interest is as follows:


															Note			Total
																		$
Balance, March 31, 2024																		42,097



Share of loss																		(677)
Balance, March 31, 2025																		41,420


Change in ownership interests in net assets															6(b)			(27,216)
Share of loss until February 17, 2026																		(14,204)
Balance, March 31, 2026																		—