XML 57 R19.htm IDEA: XBRL DOCUMENT
v3.24.4

Goodwill | 12 Months Ended
--- | ---
Sep. 30, 2024
Intangible assets and goodwill [abstract] |
Goodwill | Goodwill The following tables present information on the Company's operations which are managed th rough the following nine operating segments: Western and Southern Europe (primarily France, Portugal and Spain); United States (U.S.) Commercial and State Government; Canada; U.S. Federal; Scandinavia and Central Europe (Germany, Sweden and Norway); United Kingdom (U.K.) and Australia; Finland, Poland and Baltics; Northwest and Central-East Europe (primarily Netherlands, Denmark and Czech Republic); and Asia Pacific Global Delivery Centers of Excellence (mainly India and Philippines) (Asia Pacific). The operating segments re flect the current ma nagement structure and the way that the chief operating decision-maker, who is the President and Chief Executive Officer of the Company, evaluates the business. The Company completed the annual impairment test during the fourth quarter of the fiscal year 2024 and did not identify any impairment. The movements in goodwill were as follows:
| Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia and Central Europe | U.K. and Australia | Finland, Poland and Baltics | Northwest and Central-East Europe | Asia Pacific | Total
| $ | $ | $ | $ | $ | $ | $ | $ | $ | $
As at September 30, 2023 | 1,555,730 |  | 1,258,377 |  | 1,142,148 |  | 1,090,703 |  | 1,383,316 |  | 896,809 |  | 604,885 |  | 532,129 |  | 260,353 |  | 8,724,450 |
Business acquisitions (Note 27) | — |  | 42,055 |  | — |  | 397,406 |  | — |  | — |  | — |  | — |  | — |  | 439,461 |
Foreign currency translation adjustment | 79,977 |  | (2,175) |  | — |  | (3,813) |  | 79,654 |  | 84,131 |  | 32,292 |  | 25,915 |  | 10,484 |  | 306,465 |
As at September 30, 2024 | 1,635,707 |  | 1,298,257 |  | 1,142,148 |  | 1,484,296 |  | 1,462,970 |  | 980,940 |  | 637,177 |  | 558,044 |  | 270,837 |  | 9,470,376 |
Key assumptions in goodwill impairment testing The key assumptions for the CGUs are disclosed in the following tables for the years ended September 30:
2024 | Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia and Central Europe | U.K. and Australia | Finland, Poland and Baltics | Northwest and Central-East Europe | Asia Pacific
| % | % | % | % | % | % | % | % | %
Pre-tax WACC | 10.3 |  | 11.4 |  | 10.9 |  | 10.3 |  | 10.0 |  | 11.5 |  | 10.3 |  | 10.2 |  | 17.8 |
Long-term growth rate of net operating cash flows 1 | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |
2023 | Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia and Central Europe | U.K. and Australia | Finland, Poland and Baltics | Northwest and Central-East Europe | Asia Pacific
| % | % | % | % | % | % | % | % | %
Pre-tax WACC | 11.7 |  | 11.9 |  | 11.0 |  | 10.3 |  | 12.1 |  | 13.7 |  | 12.2 |  | 12.1 |  | 20.3 |
Long-term growth rate of net operating cash flows 1 | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |  | 2.0 |
1 The long-term growth rate is based on the lower of published industry research growth and 2.0%.

X
- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwillAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration