| PLANT AND EQUIPMENT |
Plant and equipment consist of: | | | | | | | | | | | | | | | | | | | | | Land use rights | | Office | | | | | | | | Construction in | | | | | | and building | | equipment | | Machinery | | Motor vehicles | | progress | | Total | Cost | | | | | | | | | | | | | | | | | | | As at April 1, 2024 | | $ | 108,809 | | $ | 11,464 | | $ | 34,423 | | $ | 7,577 | | $ | 12,193 | | $ | 174,466 | Additions | | | 356 | | | 896 | | | 2,316 | | | 439 | | | 19,233 | | | 23,240 | Acquisition of Adventus | | | — | | | 51 | | | 347 | | | 125 | | | — | | | 523 | Disposals | | | (242) | | | (135) | | | (751) | | | (335) | | | — | | | (1,463) | Reclassification of asset groups | | | 23,983 | | | 361 | | | 3,347 | | | — | | | (27,691) | | | — | Transfer to investment properties | | | (121) | | | — | | | — | | | — | | | — | | | (121) | Impact of foreign currency translation | | | (607) | | | (49) | | | (171) | | | (31) | | | (9) | | | (867) | As at March 31, 2025 | | $ | 132,178 | | $ | 12,588 | | $ | 39,511 | | $ | 7,775 | | $ | 3,726 | | $ | 195,778 | Additions | | | 2,087 | | | 781 | | | 821 | | | 1,249 | | | 4,816 | | | 9,754 | Acquisition of ZAAV | | | 2,250 | | | 55 | | | 160 | | | 104 | | | 8,142 | | | 10,711 | Disposals | | | (526) | | | (843) | | | (872) | | | (459) | | | — | | | (2,700) | Reclassification of asset groups | | | 2,350 | | | 38 | | | 1,319 | | | — | | | (3,707) | | | — | Transfer to investment properties | | | — | | | — | | | — | | | — | | | — | | | — | Impact of foreign currency translation | | | 6,855 | | | 614 | | | 2,091 | | | 413 | | | 226 | | | 10,199 | As at March 31, 2026 | | $ | 145,194 | | $ | 13,233 | | $ | 43,030 | | $ | 9,082 | | $ | 13,203 | | $ | 223,742 | Accumulated amortization and impairment | | | | | | | | | | | | | | | | | | | As at April 1, 2024 | | $ | (57,541) | | $ | (7,641) | | $ | (24,009) | | $ | (5,377) | | $ | — | | $ | (94,568) | Disposals | | | 121 | | | 100 | | | 366 | | | 307 | | | — | | | 894 | Transfer to investment property | | | 27 | | | — | | | — | | | — | | | — | | | 27 | Depreciation and amortization | | | (4,675) | | | (1,007) | | | (2,413) | | | (652) | | | — | | | (8,747) | Impact of foreign currency translation | | | 245 | | | 29 | | | 111 | | | 24 | | | — | | | 409 | As at March 31, 2025 | | $ | (61,823) | | $ | (8,519) | | $ | (25,945) | | $ | (5,698) | | $ | — | | $ | (101,985) | Disposals | | | 494 | | | 825 | | | 705 | | | 430 | | | — | | | 2,454 | Depreciation and amortization | | | (5,699) | | | (1,060) | | | (2,792) | | | (719) | | | — | | | (10,270) | Impact of foreign currency translation | | | (3,282) | | | (417) | | | (1,427) | | | (305) | | | — | | | (5,431) | As at March 31, 2026 | | $ | (70,310) | | $ | (9,171) | | $ | (29,459) | | $ | (6,292) | | $ | — | | $ | (115,232) | Carrying amounts | | | | | | | | | | | | | | | | | | | As at March 31, 2025 | | $ | 70,355 | | $ | 4,069 | | $ | 13,566 | | $ | 2,077 | | $ | 3,726 | | $ | 93,793 | As at March 31, 2026 | | $ | 74,884 | | $ | 4,062 | | $ | 13,571 | | $ | 2,790 | | $ | 13,203 | | $ | 108,510 |
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