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v3.25.3

Summary of material accounting policies (Tables) | 12 Months Ended
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Sep. 30, 2025
Disclosure Of Material Accounting Policies [Abstract] |
Disclosure of detailed information about property, plant and equipment |
Buildings | 10 to 40 years
Leasehold improvements | Lesser of the useful life or lease term
Furniture, fixtures and equipment | 3 to 10 years
Computer equipment | 3 to 5 years
| Land and buildings | Leasehold improvements | Furniture, fixtures and equipment | Computer equipment | Total
| $ | $ | $ | $ | $
Cost |  |  |  |  |
As at September 30, 2024 | 80,530 |  | 253,250 |  | 145,201 |  | 624,319 |  | 1,103,300 |
Additions | 2,378 |  | 29,004 |  | 6,729 |  | 81,430 |  | 119,541 |
Additions - business acquisitions (Note 27) | 737 |  | 7,327 |  | 4,130 |  | 3,201 |  | 15,395 |
Disposals/retirements | (2,857) |  | (28,914) |  | (8,566) |  | (85,580) |  | (125,917) |
Foreign currency translation adjustment | 2,406 |  | 9,194 |  | 4,816 |  | 26,844 |  | 43,260 |
As at September 30, 2025 | 83,194 |  | 269,861 |  | 152,310 |  | 650,214 |  | 1,155,579 |
Accumulated depreciation |  |  |  |  |
As at September 30, 2024 | 25,983 |  | 173,539 |  | 90,258 |  | 446,697 |  | 736,477 |
Depreciation expense (Note 24) | 3,535 |  | 25,166 |  | 13,219 |  | 92,323 |  | 134,243 |
Impairment (Note 24) | — |  | 1,532 |  | 215 |  | 139 |  | 1,886 |
Disposals/retirements | (1,432) |  | (28,914) |  | (8,566) |  | (85,580) |  | (124,492) |
Foreign currency translation adjustment | 921 |  | 7,086 |  | 2,751 |  | 18,807 |  | 29,565 |
As at September 30, 2025 | 29,007 |  | 178,409 |  | 97,877 |  | 472,386 |  | 777,679 |
Net carrying amount as at September 30, 2025 | 54,187 |  | 91,452 |  | 54,433 |  | 177,828 |  | 377,900 |
| Land and buildings | Leasehold improvements | Furniture, fixtures and equipment | Computer equipment | Total
| $ | $ | $ | $ | $
Cost |  |  |  |  |
As at September 30, 2023 | 81,381 |  | 256,804 |  | 149,271 |  | 620,371 |  | 1,107,827 |
Additions | 6,032 |  | 17,724 |  | 12,253 |  | 72,515 |  | 108,524 |
Additions - business acquisitions (Note 27) | — |  | 96 |  | 196 |  | 1,086 |  | 1,378 |
Disposals/retirements | (10,236) |  | (27,142) |  | (19,273) |  | (86,710) |  | (143,361) |
Foreign currency translation adjustment | 3,353 |  | 5,768 |  | 2,754 |  | 17,057 |  | 28,932 |
As at September 30, 2024 | 80,530 |  | 253,250 |  | 145,201 |  | 624,319 |  | 1,103,300 |
Accumulated depreciation |  |  |  |  |
As at September 30, 2023 | 26,979 |  | 165,260 |  | 94,710 |  | 431,602 |  | 718,551 |
Depreciation expense (Note 24) | 2,550 |  | 28,974 |  | 12,988 |  | 90,306 |  | 134,818 |
Impairment (Note 24) | 115 |  | 1,966 |  | 465 |  | 149 |  | 2,695 |
Disposals/retirements | (4,985) |  | (26,945) |  | (19,273) |  | (86,710) |  | (137,913) |
Foreign currency translation adjustment | 1,324 |  | 4,284 |  | 1,368 |  | 11,350 |  | 18,326 |
As at September 30, 2024 | 25,983 |  | 173,539 |  | 90,258 |  | 446,697 |  | 736,477 |
Net carrying amount as at September 30, 2024 | 54,547 |  | 79,711 |  | 54,943 |  | 177,622 |  | 366,823 |
Disclosure of estimated useful lives of intangible assets |
Software | 1 to 8 years
Business solutions | 3 to 10 years
Client relationships and backlog | 5 to 10 years
| Software | Software internally developed | Business solutions acquired | Business solutions internally developed |  | Client relationships and backlog | Total
| $ | $ | $ | $ |  | $ | $
Cost |  |  |  |  |  |  |
As at September 30, 2024 | 256,178 |  | 113,070 |  | 81,776 |  | 928,297 |  |  | 1,412,161 |  | 2,791,482 |
Additions | 69,939 |  | 7,356 |  | — |  | 94,334 |  |  | — |  | 171,629 |
Business acquisitions (Note 27) | 731 |  | 16 |  | — |  | — |  |  | 202,954 |  | 203,701 |
Disposals/retirements | (62,037) |  | (5,829) |  | (5,296) |  | (7,837) |  |  | — |  | (80,999) |
Foreign currency translation adjustment | 7,336 |  | 1,362 |  | 2,762 |  | 34,576 |  |  | 79,093 |  | 125,129 |
As at September 30, 2025 | 272,147 |  | 115,975 |  | 79,242 |  | 1,049,370 |  |  | 1,694,208 |  | 3,210,942 |
Accumulated amortization and impairment |  |  |  |  |  |  |
As at September 30, 2024 | 193,111 |  | 84,988 |  | 63,320 |  | 544,463 |  |  | 1,187,025 |  | 2,072,907 |
Amortization expense (Note 24) | 55,579 |  | 11,710 |  | 3,137 |  | 83,228 |  |  | 77,985 |  | 231,639 |
Impairment (Note 24) | — |  | — |  | 1,170 |  | 5,774 |  |  | — |  | 6,944 |
Disposals/retirements | (62,037) |  | (5,829) |  | (5,296) |  | (7,837) |  |  | — |  | (80,999) |
Foreign currency translation adjustment | 4,463 |  | 1,045 |  | 2,607 |  | 18,954 |  |  | 65,376 |  | 92,445 |
As at September 30, 2025 | 191,116 |  | 91,914 |  | 64,938 |  | 644,582 |  |  | 1,330,386 |  | 2,322,936 |
Net carrying amount as at September 30, 2025 | 81,031 |  | 24,061 |  | 14,304 |  | 404,788 |  |  | 363,822 |  | 888,006 |
| Software | Software internally developed | Business solutions acquired | Business solutions internally developed |  | Client relationships and backlog | Total
| $ | $ | $ | $ |  | $ | $
Cost |  |  |  |  |  |  |
As at September 30, 2023 | 228,673 |  | 110,225 |  | 90,139 |  | 841,740 |  |  | 1,248,069 |  | 2,518,846 |
Additions | 50,534 |  | 7,720 |  | — |  | 100,810 |  |  | — |  | 159,064 |
Business acquisitions (Note 27) | 69 |  | — |  | — |  | — |  |  | 124,330 |  | 124,399 |
Disposals/retirements | (26,301) |  | (5,806) |  | (9,672) |  | (20,221) |  |  | — |  | (62,000) |
Foreign currency translation adjustment | 3,203 |  | 931 |  | 1,309 |  | 5,968 |  |  | 39,762 |  | 51,173 |
As at September 30, 2024 | 256,178 |  | 113,070 |  | 81,776 |  | 928,297 |  |  | 1,412,161 |  | 2,791,482 |
Accumulated amortization and impairment |  |  |  |  |  |  |
As at September 30, 2023 | 175,238 |  | 75,187 |  | 67,954 |  | 474,462 |  |  | 1,102,902 |  | 1,895,743 |
Amortization expense (Note 24) | 40,088 |  | 14,810 |  | 3,838 |  | 77,701 |  |  | 49,304 |  | 185,741 |
Impairment (Note 24) | 1,439 |  | 131 |  | — |  | 10,004 |  |  | — |  | 11,574 |
Disposals/retirements | (26,301) |  | (5,806) |  | (9,672) |  | (20,221) |  |  | — |  | (62,000) |
Foreign currency translation adjustment | 2,647 |  | 666 |  | 1,200 |  | 2,517 |  |  | 34,819 |  | 41,849 |
As at September 30, 2024 | 193,111 |  | 84,988 |  | 63,320 |  | 544,463 |  |  | 1,187,025 |  | 2,072,907 |
Net carrying amount as at September 30, 2024 | 63,067 |  | 28,082 |  | 18,456 |  | 383,834 |  |  | 225,136 |  | 718,575 |

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 263 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_263&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 263 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_263&doctype=Standard -URIDate 2025-03-27 + Details
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