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Share-based payments (Tables) | 12 Months Ended
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Sep. 30, 2024
Share-Based Payment Arrangements [Abstract] |
Disclosure of information concerning PSUs | The following table presents information concerning the number of outstanding PSUs granted by the Company under the Share Unit Plan:
Outstanding as at September 30, 2022 | 1,809,591 |
Granted 1 | 899,511 |
Exercised (Note 19) | (294,203) |
Forfeited | (162,449) |
Outstanding as at September 30, 2023 | 2,252,450 |
Granted 1 | 799,418 |
Exercised (Note 19) | (280,265) |
Forfeited | (243,403) |
Outstanding as at September 30, 2024 | 2,528,200 |
1 The PSUs granted in 2024 had a weighted average grant date fair value of $137.90 per unit ($112.49 in 2023).
Disclosure of information concerning outstanding stock options | The following table presents information concerning the outstanding stock options granted by the Company:
|  | 2024 |  | 2023
| Number of options | Weighted average exercise price per share | Number of options | Weighted average exercise price per share
|  | $ |  | $
Outstanding, beginning of year | 5,211,472 |  | 70.21 |  | 6,882,845 |  | 66.36 |
Exercised (Note 19) | (1,333,876) |  | 57.38 |  | (1,646,044) |  | 53.65 |
Forfeited | (12,575) |  | 97.84 |  | (23,626) |  | 99.78 |
Expired | (2,494) |  | 98.65 |  | (1,703) |  | 102.70 |
Outstanding, end of year | 3,862,527 |  | 74.53 |  | 5,211,472 |  | 70.21 |
Exercisable, end of year | 3,699,805 |  | 73.51 |  | 4,772,088 |  | 67.46 |
Disclosure of range of exercise prices of outstanding stock options | The following table summarizes information about the outstanding stock options granted by the Company as at September 30, 2024:
|  | Options outstanding | Options exercisable
Range of exercise price | Number of options | Weighted average remaining contractual life | Weighted average exercise price | Number of options | Weighted average exercise price
$ |  | (in years) | $ |  | $
39.47 to 41.63 | 44,112 |  | 0.12 | 39.65 |  | 44,112 |  | 39.65 |
47.36 to 52.63 | 310,323 |  | 0.98 | 48.39 |  | 310,323 |  | 48.39 |
56.69 to 63.23 | 1,787,289 |  | 2.45 | 63.20 |  | 1,787,289 |  | 63.20 |
67.04 to 85.62 | 968,073 |  | 3.94 | 84.57 |  | 968,073 |  | 84.57 |
97.84 to 115.01 | 752,730 |  | 5.94 | 101.35 |  | 590,008 |  | 102.31 |
| 3,862,527 |  | 3.36 | 74.53 |  | 3,699,805 |  | 73.51 |
Disclosure of number of options and weighted average remaining contractual life | The following table summarizes information about the outstanding stock options granted by the Company as at September 30, 2024:
|  | Options outstanding | Options exercisable
Range of exercise price | Number of options | Weighted average remaining contractual life | Weighted average exercise price | Number of options | Weighted average exercise price
$ |  | (in years) | $ |  | $
39.47 to 41.63 | 44,112 |  | 0.12 | 39.65 |  | 44,112 |  | 39.65 |
47.36 to 52.63 | 310,323 |  | 0.98 | 48.39 |  | 310,323 |  | 48.39 |
56.69 to 63.23 | 1,787,289 |  | 2.45 | 63.20 |  | 1,787,289 |  | 63.20 |
67.04 to 85.62 | 968,073 |  | 3.94 | 84.57 |  | 968,073 |  | 84.57 |
97.84 to 115.01 | 752,730 |  | 5.94 | 101.35 |  | 590,008 |  | 102.31 |
| 3,862,527 |  | 3.36 | 74.53 |  | 3,699,805 |  | 73.51 |
Disclosure of share-based payment expense | The share-based payment expense recorded in costs of services, selling and administrative is as follows:
|  | Year ended September 30
|  | 2024 | 2023
|  | $ | $
PSUs |  | 67,054 |  | 55,847 |
Stock options |  | 786 |  | 2,367 |
Share purchase plan |  | 181,989 |  | 169,418 |
DSUs |  | 4,384 |  | 5,332 |
|  | 254,213 |  | 232,964

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- Definition The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_50&doctype=Standard -URIDate 2024-03-27 + Details
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