v3.26.1
PROPERTY, PLANT AND EQUIPMENT (Tables)
12 Months Ended
Mar. 31, 2026
Property, plant and equipment [abstract]  
Disclosure of detailed information about property, plant and equipment The estimated useful lives, residual values and depreciation methods are as follows: 
 MethodDepreciation rate / period
Buildings and improvements
Declining balance/Straight-line
2.5% to 10% / 3 to 40 years
Simulators
Straight-line (10% residual)
Not exceeding 25 years
Machinery and equipment
Declining balance/Straight-line
20% to 35% / 2 to 15 years
Aircraft
Straight-line (residual not exceeding 15%)
Not exceeding 25 years
Aircraft engines
Based on utilization
Not exceeding 3500 hours
   MachineryAssets 
  
Buildings andunder 
 (amounts in millions)
and landSimulatorsequipmentAircraftconstructionTotal
Net book value as at March 31, 2024$387.0 $1,727.8 $61.6 $79.6 $259.6 $2,515.6 
Additions18.8 4.7 9.9 17.5 305.3 356.2 
Business combinations (Note 2)
72.1 22.4 4.3 — 36.7 135.5 
Disposals(0.2)— (0.2)(12.1)(0.1)(12.6)
Depreciation(30.1)(148.2)(20.2)(6.3)— (204.8)
Impairment(0.8)(0.4)(0.2)(0.8)— (2.2)
Purchase of assets under lease (Note 15)
— — — 9.1 — 9.1 
Transfers and others52.9 262.6 6.6 (3.8)(294.4)23.9 
Foreign currency exchange differences23.7 128.2 2.4 5.1 9.4 168.8 
Net book value as at March 31, 2025$523.4 $1,997.1 $64.2 $88.3 $316.5 $2,989.5 
Additions19.2 22.0 12.9 13.8 219.9 287.8 
Disposals— (0.2)(1.5)(4.9)— (6.6)
Depreciation(34.4)(157.6)(19.3)(8.7)— (220.0)
Impairment— (9.3)— — — (9.3)
Transfers and others7.4 173.4 14.2 11.4 (228.1)(21.7)
Foreign currency exchange differences(7.6)(10.6)(0.1)(1.9)(6.5)(26.7)
Net book value as at March 31, 2026$508.0 $2,014.8 $70.4 $98.0 $301.8 $2,993.0 
 
  MachineryAssets 
 Buildings andunder 
 (amounts in millions)
and landSimulatorsequipmentAircraftconstructionTotal
Cost$842.5 $3,158.7 $241.6 $129.4 $316.5 $4,688.7 
Accumulated depreciation and impairment(319.1)(1,161.6)(177.4)(41.1)— (1,699.2)
Net book value as at March 31, 2025$523.4 $1,997.1 $64.2 $88.3 $316.5 $2,989.5 
Cost$858.7 $3,244.7 $261.1 $142.1 $301.8 $4,808.4 
Accumulated depreciation and impairment(350.7)(1,229.9)(190.7)(44.1)— (1,815.4)
Net book value as at March 31, 2026$508.0 $2,014.8 $70.4 $98.0 $301.8 $2,993.0