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Investments in subsidiaries (Tables) | 12 Months Ended
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Sep. 30, 2023
Business Combinations 1 [Abstract] |
Disclosure of detailed information about business combinations | The following table presents the fair value of assets acquired and liabilities assumed for all acquisitions based on the acquisition-date fair values of the identifiable tangible and intangible assets acquired and liabilities assumed as at September 30, 2022:
| CMC | Umanis | Others | Total
| $ | $ | $ | $
Current assets | 46,900 |  | 106,102 |  | 18,267 |  | 171,269 |
PP&E (Note 6) | 1,556 |  | 5,179 |  | 1,429 |  | 8,164 |
Right-of-use assets (Note 7) | 3,353 |  | 12,855 |  | 5,906 |  | 22,114 |
Contract costs | 979 |  | — |  | — |  | 979 |
Intangible assets 1 (Note 9) | 20,657 |  | 62,337 |  | 27,653 |  | 110,647 |
Other long-term assets | 2,336 |  | 16,362 |  | — |  | 18,698 |
Goodwill 2 | 93,638 |  | 391,026 |  | 146,184 |  | 630,848 |
Current liabilities | (41,055) |  | (96,141) |  | (26,904) |  | (164,100) |
Long-term debt | (37,937) |  | (77,973) |  | (46,730) |  | (162,640) |
Lease liabilities | (3,920) |  | (12,919) |  | (6,342) |  | (23,181) |
Deferred tax liabilities | (2,706) |  | (12,688) |  | (560) |  | (15,954) |
Retirement benefits obligations (Note 17) | — |  | (9,743) |  | (449) |  | (10,192) |
| 83,801 |  | 384,397 |  | 118,454 |  | 586,652 |
Cash acquired | 7,099 |  | 35,861 |  | 29,006 |  | 71,966 |
Net assets acquired | 90,900 |  | 420,258 |  | 147,460 |  | 658,618 |
Consideration paid | 79,291 |  | 420,258 |  | 139,643 |  | 639,192 |
Consideration payable | 11,609 |  | — |  | 7,817 |  | 19,426 |
1 Intangible assets are mainly composed of client relationships. 2 The goodwill arising from the acquisitions mainly represents the future economic value associated to acquired work force and synergies with the Company’s operations. The goodwill is not deductible for tax purposes. d

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- Definition Business Combinations [Abstract] + References No definition available. + Details
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- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2023-03-23 + Details
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