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v3.24.4

Consolidated Statements of Cash Flows | 12 Months Ended
--- | ---
Sep. 30, 2024 CAD ($) | Sep. 30, 2023 CAD ($)
Operating activities |  |
Net earnings | $ 1,692,715,000 | $ 1,631,249,000
Adjustments for: |  |
Amortization, depreciation and impairment | 536,859,000 | 519,648,000
Deferred income tax recovery | (146,100,000) | (109,496,000)
Foreign exchange gain | (11,043,000) | (766,000)
Share-based payment costs | 67,840,000 | 58,214,000
Gain on sale of property, plant and equipment and on lease terminations | (284,000) | (3,065,000)
Net change in non-cash working capital items and others | 64,996,000 | 16,465,000
Cash provided by operating activities | 2,204,983,000 | 2,112,249,000
Investing activities |  |
Net change in short-term investments | 59,053,000 | (81,131,000)
Business acquisitions (net of cash acquired) | (380,313,000) | (13,039,000)
Loan receivable | 7,508,000 | (15,846,000)
Purchase of property, plant and equipment | (109,733,000) | (159,769,000)
Proceeds from sale of property, plant and equipment | 5,732,000 | 0
Additions to contract costs | (97,059,000) | (102,082,000)
Additions to intangible assets | (153,907,000) | (147,200,000)
Purchase of long-term investments | (161,842,000) | (93,275,000)
Proceeds from sale of long-term investments | 55,177,000 | 50,484,000
Cash used in investing activities | (775,384,000) | (561,858,000)
Financing activities |  |
Increase of long-term debt | 747,073,000 | 948,000
Repayment of long-term debt | (1,154,878,000) | (79,150,000)
Settlement of derivative financial instruments | 38,943,000 | 2,921,000
Payment of lease liabilities | (146,762,000) | (161,211,000)
Repayment of debt assumed from business acquisitions | (162,146,000) | (56,994,000)
Purchase for cancellation of Class A subordinate voting shares | (934,765,000) | (788,020,000)
Issuance of Class A subordinate voting shares | 76,523,000 | 88,316,000
Purchase of Class A subordinate voting shares held in trusts | (66,847,000) | (74,455,000)
Withholding taxes remitted on the net settlement of performance share units | (15,407,000) | (13,879,000)
Net change in clients' funds obligations | 10,609,000 | (110,852,000)
Cash used in financing activities | (1,607,657,000) | (1,192,376,000)
Effect of foreign exchange rate changes on cash, cash equivalents and cash included in funds held for clients | 34,704,000 | 8,884,000
Net (decrease) increase in cash, cash equivalents and cash included in funds held for clients | (143,354,000) | 366,899,000
Cash, cash equivalents and cash included in funds held for clients, beginning of year | 1,838,083,000 | 1,471,184,000
Cash, cash equivalents and cash included in funds held for clients, end of year | 1,694,729,000 | 1,838,083,000
Cash composition: |  |
Cash and cash equivalents | 1,461,145,000 | 1,568,291,000
Cash included in funds held for clients | $ 233,584,000 | $ 269,792,000

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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 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_d&doctype=Standard -URIDate 2024-03-27 + Details
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