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Segmented information | 12 Months Ended
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Sep. 30, 2025
Disclosure of operating segments [abstract] |
Segmented information | Segmented information The Company has restated its segmented information for the comparative period to conform to the new operating segments and the segment expense disclosures (Note 12). The following tables present information on the Company's operations based on its current management structure. Segment results are based on the location from which the services are delivered - the geographic delivery model. Furthermore, following its evaluation of the IFRIC agenda decision, the Company has expanded its segment disclosures to reflect salaries, other employee costs and contracted labour costs, for the years ended September 30, 2025 and 2024 (Note 3).
|  | Year ended September 30, 2025
| Western and Southern Europe | U.S. Commercial and State Government | U.S. Federal | Canada | Scandinavia, Northwest and Central-East Europe | U.K. and Australia | Germany | Finland, Poland and Baltics | Asia Pacific | Eliminations | Total
| $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $
Segment revenue | 2,679,167 |  | 2,522,956 |  | 2,247,943 |  | 2,090,682 |  | 1,688,887 |  | 2,020,016 |  | 901,609 |  | 903,701 |  | 1,014,441 |  | (156,729) |  | 15,912,673 |
Segment earnings before restructuring, acquisition and related integration costs, net finance costs and income tax expense | 354,421 |  | 359,174 |  | 331,976 |  | 472,888 |  | 235,202 |  | 299,345 |  | 108,107 |  | 142,128 |  | 307,672 |  | — |  | 2,610,913 |
Restructuring, acquisition and related integration costs (Note 25) |  |  |  |  |  |  |  |  |  |  | (285,031) |
Net finance costs (Note 26) |  |  |  |  |  |  |  |  |  |  | (83,692) |
Earnings before income taxes |  |  |  |  |  |  |  |  |  |  | 2,242,190 |
Additional information: |  |  |  |  |  |  |  |  |  |  |
Salaries, other employee costs and contracted labour costs | 2,084,539 |  | 1,820,400 |  | 1,651,615 |  | 1,264,788 |  | 1,124,215 |  | 1,359,727 |  | 693,328 |  | 571,621 |  | 614,219 |  | — |  | 11,184,452 |
Amortization and depreciation 1 | 76,012 |  | 102,678 |  | 76,486 |  | 68,741 |  | 87,011 |  | 60,636 |  | 41,608 |  | 40,408 |  | 36,216 |  | — |  | 589,796 |
1 Impairment in intangible assets of $6,716,000 includes an impairment of a business solution in U.S. Commercial and State Government segment for $5,546,000. This asset was no longer expected to generate future economic benefits.
|  | Year ended September 30, 2024
| Western and Southern Europe | U.S. Commercial and State Government | U.S. Federal | Canada | Scandinavia, Northwest and Central-East Europe | U.K. and Australia | Germany | Finland, Poland and Baltics | Asia Pacific | Eliminations | Total
| $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $
Segment revenue | 2,600,198 |  | 2,327,309 |  | 2,001,391 |  | 2,034,995 |  | 1,593,434 |  | 1,584,833 |  | 894,565 |  | 859,263 |  | 956,145 |  | (175,981) |  | 14,676,152 |
Segment earnings before restructuring, acquisition and related integration costs, net finance costs and income tax expense | 334,165 |  | 337,325 |  | 322,698 |  | 463,171 |  | 191,752 |  | 251,662 |  | 88,438 |  | 133,437 |  | 293,121 |  | — |  | 2,415,769 |
Restructuring, acquisition and related integration costs (Note 25) |  |  |  |  |  |  |  |  |  |  | (96,929) |
Net finance costs (Note 26) |  |  |  |  |  |  |  |  |  |  | (27,889) |
Earnings before income taxes |  |  |  |  |  |  |  |  |  |  | 2,290,951 |
Additional information: |  |  |  |  |  |  |  |  |  |  |
Salaries, other employee costs and contracted labour costs | 2,039,082 |  | 1,645,109 |  | 1,457,486 |  | 1,255,333 |  | 1,070,070 |  | 1,003,640 |  | 702,588 |  | 553,997 |  | 574,081 |  | — |  | 10,301,386 |
Amortization and depreciation 2 | 71,807 |  | 97,552 |  | 60,779 |  | 60,132 |  | 82,146 |  | 44,999 |  | 39,507 |  | 37,700 |  | 28,908 |  | — |  | 523,530 |
2 Impairment in intangible assets of $11,574,000 includes an impairment of a business solution in U.S. Commercial and State Government segment for $7,932,000. This asset was no longer expected to generate future economic benefits. The accounting policies of each operating segment are the same as those described in Note 3, Summary of material accounting policies. Intersegment revenue is priced as if the revenue was from third parties. 29. Segmented information (continued) GEOGRAPHIC INFORMATION The following table provides external revenue information based on the client’s location which is different from the revenue presented under operating segments, due to the intersegment revenue, for the years ended September 30:
| 2025 | 2024
| $ | $
Western and Southern Europe |  |
France | 2,293,714 |  | 2,253,580 |
Portugal | 131,043 |  | 120,471 |
Spain | 130,478 |  | 118,693 |
Others | 66,015 | 56,112 |
| 2,621,250 |  | 2,548,856 |
U.S. 1 | 5,063,038 |  | 4,574,294 |
Canada | 2,302,236 |  | 2,208,938 |
Scandinavia, Northwest and Central-East Europe |  |
Sweden | 713,513 |  | 692,192 |
Netherlands | 678,664 |  | 633,337 |
Norway | 111,134 |  | 110,025 |
Denmark | 96,256 |  | 89,852 |
Czech Republic | 81,715 |  | 79,137 |
Others | 70,637 |  | 65,789 |
| 1,751,919 | 1,670,332
U.K. and Australia |  |
U.K. | 2,144,523 |  | 1,722,485 |
Australia | 81,409 |  | 71,481 |
| 2,225,932 |  | 1,793,966 |
Germany | 980,807 | 959,129
Finland, Poland and Baltics |  |
Finland | 883,148 |  | 842,565 |
Others | 79,697 |  | 70,958 |
| 962,845 |  | 913,523 |
Asia Pacific |  |
Others | 4,646 |  | 7,114 |
| 4,646 |  | 7,114 |
| 15,912,673 |  | 14,676,152 |
1 External revenue included in the U.S Commercial and State Government and U.S. Federal operating segments was $2,809,549,000 and $2,253,489,000, respectively in 2025 ($2,564,710,000 and $2,009,584,000, respectively in 2024). 29. Segmented information (continued) GEOGRAPHIC INFORMATION (CONTINUED) The following table provides information for PP&E, right-of-use assets, contract costs and intangible assets based on their location:
| As at September 30, 2025 | As at September 30, 2024
| $ | $
U.S. | 676,717 |  | 656,176 |
Canada | 441,218 |  | 433,965 |
France | 276,053 |  | 182,015 |
U.K. | 223,676 |  | 107,649 |
Sweden | 112,744 |  | 105,491 |
Finland | 104,354 |  | 101,137 |
Germany | 107,623 |  | 94,704 |
India | 77,772 |  | 65,185 |
Netherlands | 54,462 |  | 54,552 |
Rest of the world | 104,206 |  | 94,668 |
| 2,178,825 |  | 1,895,542 |
INFORMATION ABOUT SERVICES The following table provides revenue information based on services provided by the Company for the year ended September 30:
| 2025 | 2024
| $ | $
Managed IT and business process services | 8,820,863 |  | 8,041,857 |
Business and strategic IT consulting and systems integration services | 7,091,810 |  | 6,634,295 |
| 15,912,673 |  | 14,676,152 |
MAJOR CLIENT INFORMATION Contracts with the U.S. federal government and its various agencies, included within the U.S. Federal operating segment, accounted for $2,244,649,000 and 14.1% of revenues for the year ended September 30, 2025 ($1,994,150,000 and 13.6% for the year ended September 30, 2024).

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