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v3.23.3

Consolidated Statements of Cash Flows - CAD ($) | 12 Months Ended
--- | ---
Sep. 30, 2023 | Sep. 30, 2022
Operating activities |  |
Net earnings | $ 1,631,249,000 | $ 1,466,142,000
Adjustments for: |  |
Amortization, depreciation and impairment | 519,648,000 | 474,622,000
Deferred income tax recovery | (109,496,000) | (7,496,000)
Foreign exchange gain | (766,000) | (254,000)
Share-based payment costs | 58,214,000 | 48,996,000
Gain on lease terminations and sale of property, plant and equipment | (3,065,000) | (6,119,000)
Net change in non-cash working capital items and others | 16,465,000 | (110,893,000)
Cash provided by operating activities | 2,112,249,000 | 1,864,998,000
Investing activities |  |
Net change in short-term investments | (81,131,000) | (4,881,000)
Business acquisitions (considering bank overdraft assumed and cash acquired) | (13,039,000) | (571,911,000)
Loan receivable | (15,846,000) | 0
Purchase of property, plant and equipment | (159,769,000) | (156,136,000)
Proceeds from sale of property, plant and equipment | 0 | 3,790,000
Additions to contract costs | (102,082,000) | (84,283,000)
Additions to intangible assets | (147,200,000) | (137,621,000)
Purchase of long-term investments | (93,275,000) | (11,905,000)
Proceeds from sale of long-term investments | 50,484,000 | 51,000,000
Cash used in investing activities | (561,858,000) | (911,947,000)
Financing activities |  |
Increase of long-term debt | 948,000 | 0
Repayment of long-term debt | (79,150,000) | (401,654,000)
Payment of lease liabilities | (161,211,000) | (153,996,000)
Repayment of debt assumed in business acquisitions | (56,994,000) | (113,036,000)
Settlement of derivative financial instruments | 2,921,000 | 6,258,000
Withholding taxes remitted on the net settlement of performance share units | 13,879,000 | 0
Purchase of Class A subordinate voting shares held in trusts | (74,455,000) | (70,303,000)
Purchase and cancellation of Class A subordinate voting shares | (788,020,000) | (913,388,000)
Issuance of Class A subordinate voting shares | 88,316,000 | 41,691,000
Net change in clients' funds obligations | (110,852,000) | 13,330,000
Cash used in financing activities | (1,192,376,000) | (1,591,098,000)
Effect of foreign exchange rate changes on cash, cash equivalents and cash included in funds held for clients | 8,884,000 | (46,500,000)
Net increase (decrease) in cash, cash equivalents and cash included in funds held for clients | 366,899,000 | (684,547,000)
Cash, cash equivalents and cash included in funds held for clients, beginning of year | 1,471,184,000 | 2,155,731,000
Cash, cash equivalents and cash included in funds held for clients, end of year | 1,838,083,000 | 1,471,184,000
Cash composition: |  |
Cash and cash equivalents | 1,568,291,000 | 966,458,000
Cash included in funds held for clients | $ 269,792,000 | $ 504,726,000

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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_d&doctype=Standard -URIDate 2023-03-23 + Details
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