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Employee benefits (Tables)
12 Months Ended
Sep. 30, 2025
Employee Benefits [Abstract]  
Disclosure of net defined benefit liability (asset)
The following tables present amounts for post-employment benefits plans included in the consolidated balance sheets:
As at September 30, 2025 U.K. France Germany Other Total
$ $ $ $ $
Defined benefit obligations (555,956) (99,215) (77,086) (119,014) (851,271)
Fair value of plan assets 611,040    13,254  83,418  707,712 
55,084  (99,215) (63,832) (35,596) (143,559)
Fair value of reimbursement rights     19,752  387  20,139 
Net asset (liability) recognized in the balance sheet 55,084  (99,215) (44,080) (35,209) (123,420)
 
Presented as:
Other long-term assets (Note 10)
Insurance contracts held to fund defined
benefit pension and life assurance
arrangements - reimbursement rights
    19,752  387  20,139 
Retirement benefits assets 55,084     72 55,156 
Retirement benefits obligations   (99,215) (63,832) (35,668) (198,715)
55,084  (99,215) (44,080) (35,209) (123,420)

As at September 30, 2024 U.K. France Germany Other Total
$ $ $ $ $
Defined benefit obligations (620,308) (95,366) (74,715) (107,559) (897,948)
Fair value of plan assets 642,538  —  12,599  74,891  730,028 
22,230  (95,366) (62,116) (32,668) (167,920)
Fair value of reimbursement rights —  —  19,300  375  19,675 
Net asset (liability) recognized in the balance sheet 22,230  (95,366) (42,816) (32,293) (148,245)
 
Presented as:
Other long-term assets (Note 10)
Insurance contracts held to fund defined
benefit pension and life assurance
arrangements - reimbursement rights
—  —  19,300  375  19,675 
Retirement benefits assets 22,230  —  —  216  22,446 
Retirement benefits obligations —  (95,366) (62,116) (32,884) (190,366)
22,230  (95,366) (42,816) (32,293) (148,245)
17.Employee benefits (continued)
DEFINED BENEFIT PLANS (CONTINUED)
Defined benefit obligations U.K. France Germany Other Total
$ $ $ $ $
As at September 30, 2024 620,308  95,366  74,715  107,559  897,948 
 Current service cost
336  7,402  376  8,176  16,290 
 Interest cost
30,485  3,234  2,473  4,989  41,181 
Past service cost —  —  —  2,521  2,521 
 Business acquisitions (Note 27)
—  7,860  —  —  7,860 
 Actuarial gains due to change in financial
assumptions1
(61,738) (12,876) (2,563) (2,805) (79,982)
 Actuarial (gains) losses due to change in
demographic assumptions1
(10,673) (958) —  11  (11,620)
 Actuarial (gains) losses due to experience1
(10,443) (6,719) (125) 62  (17,225)
 Plan participant contributions
57  —  —  164  221 
 Benefits paid from the plan
(32,269) —  (156) (3,819) (36,244)
 Benefits paid directly by employer
—  (2,793) (4,069) (909) (7,771)
 Foreign currency translation adjustment1
19,893  8,699  6,435  3,065  38,092 
As at September 30, 2025 555,956  99,215  77,086  119,014  851,271 
 Defined benefit obligations of unfunded
plans
—  99,215  —  22,007  121,222 
 Defined benefit obligations of funded plans
555,956  —  77,086  97,007  730,049 
As at September 30, 2025 555,956  99,215  77,086  119,014  851,271 

Defined benefit obligations U.K. France Germany Other Total
$ $ $ $ $
As at September 30, 2023 535,633  78,612  67,706  92,703  774,654 
 Current service cost 946  6,114  373  6,732  14,165 
 Interest cost 30,561  3,378  2,738  5,009  41,686 
 Actuarial losses due to change in
financial assumptions1
29,444  10,088  4,948  3,405  47,885 
 Actuarial losses due to change in
demographic assumptions1
—  111  —  338  449 
 Actuarial (gains) losses due to experience1
(1,222) (5,100) (787) 794  (6,315)
 Plan participant contributions 86  —  —  162  248 
 Benefits paid from the plan (27,712) —  (503) (3,536) (31,751)
 Benefits paid directly by employer —  (2,033) (3,192) (496) (5,721)
 Foreign currency translation adjustment1
52,572  4,196  3,432  2,448  62,648 
As at September 30, 2024 620,308  95,366  74,715  107,559  897,948 
 Defined benefit obligations of unfunded
plans
—  95,366  —  21,600  116,966 
 Defined benefit obligations of funded plans 620,308  —  74,715  85,959  780,982 
As at September 30, 2024 620,308  95,366  74,715  107,559  897,948 
1     Amounts recognized in other comprehensive income.
17.Employee benefits (continued)
DEFINED BENEFIT PLANS (CONTINUED)
Plan assets and reimbursement rights U.K. France Germany Other Total
$ $ $ $ $
As at September 30, 2024 642,538  —  31,899  75,266  749,703 
 Interest income on plan assets 31,518  —  1,090  4,352  36,960 
 Employer contributions 358  2,793  4,545  8,771  16,467 
 Return on assets excluding interest income1
(48,857) —  (2,975) (636) (52,468)
 Plan participant contributions 57  —  —  119  176 
 Benefits paid from the plan (32,269) —  (156) (3,819) (36,244)
 Benefits paid directly by employer —  (2,793) (4,069) (909) (7,771)
 Administration expenses paid from the plan (3,432) —  —  —  (3,432)
 Foreign currency translation adjustment1
21,127  —  2,672  661  24,460 
As at September 30, 2025 611,040    33,006  83,805  727,851 
 Plan assets 611,040  —  13,254  83,418  707,712 
 Reimbursement rights —  —  19,752  387  20,139 
As at September 30, 2025 611,040    33,006  83,805  727,851 

Plan assets and reimbursement rights U.K. France Germany Other Total
$ $ $ $ $
As at September 30, 2023 536,226  —  30,829  64,514  631,569 
 Interest income on plan assets 30,573  —  1,300  3,712  35,585 
 Employer contributions 426  2,033  2,804  7,714  12,977 
 Return on assets excluding interest income1
50,973  —  (906) 1,579  51,646 
 Plan participant contributions 86  —  —  162  248 
 Benefits paid from the plan (27,712) —  (503) (3,536) (31,751)
 Benefits paid directly by employer —  (2,033) (3,192) (496) (5,721)
 Administration expenses paid from the plan (1,462) —  —  —  (1,462)
 Foreign currency translation adjustment1
53,428  —  1,567  1,617  56,612 
As at September 30, 2024 642,538  —  31,899  75,266  749,703 
 Plan assets 642,538  —  12,599  74,891  730,028 
 Reimbursement rights —  —  19,300  375  19,675 
As at September 30, 2024 642,538  —  31,899  75,266  749,703 
1     Amounts recognized in other comprehensive income.
Disclosure of fair value of plan assets
The plan assets at the end of the years consist of:
As at September 30, 2025 U.K. Germany Other Total
$ $ $ $
 Quoted equities 196,682  —  —  196,682 
 Quoted bonds 159,475  —  —  159,475 
 Cash 22,811  —  66  22,877 
 Other1
232,072  13,254  83,352  328,678 
611,040  13,254  83,418  707,712 

As at September 30, 2024 U.K. Germany Other Total
$ $ $ $
 Quoted equities 260,103  —  —  260,103 
 Quoted bonds 158,739  —  —  158,739 
 Cash 3,123  —  68  3,191 
 Other1
220,573  12,599  74,823  307,995 
642,538  12,599  74,891  730,028 
1    Other is mainly composed of quoted investment funds and various insurance policies to cover some of the defined benefit obligations.
Disclosure of defined benefit plan expense
The following table summarizes the expense1 recognized in the consolidated statements of earnings:
Year ended September 30
2025 2024
$ $
 Current service cost 16,290  14,165 
 Past service cost 2,521  — 
 Net interest on net defined benefit obligations or assets 4,221  6,101 
 Administration expenses
3,432  1,462 
26,464  21,728 
1    The expense was presented as costs of services, selling and administrative for an amount of $18,811,000 and as net finance costs for an amount of
$7,653,000 (Note 26) ($14,165,000 and $7,563,000, respectively for the year ended September 30, 2024).
Disclosure of principal actuarial assumptions regarding defined benefit plans
The following are the principal actuarial assumptions calculated as weighted averages of the defined benefit obligations. The assumed discount rates, future salary and pension increases, inflation rates and mortality all have a significant effect on the accounting valuation.
As at September 30, 2025 U.K France Germany Other
% % % %
 Discount rate 5.76 3.70 3.70 5.09
 Future salary increases 0.31 2.75 2.50 2.30
 Future pension increases 2.85   2.10 0.29
 Inflation rate 3.06 2.00 2.00 3.49
As at September 30, 2024 U.K. France Germany Other
% % % %
 Discount rate 5.00  3.33  3.33  5.06 
 Future salary increases 0.31  4.10  2.50  2.74 
 Future pension increases 3.01  —  2.10  0.31 
 Inflation rate 3.15  2.00  2.00  3.44 

The average longevity over 65 of an employee presently at age 45 and 65 are as follows:
As at September 30, 2025 U.K. Germany
                                  (in years)
 Longevity at age 65 for current employees
Males 21.4 21.0
Females 23.6 24.0
 Longevity at age 45 for current employees
Males 22.7 24.0
Females 25.1 27.0
As at September 30, 2024 U.K. Germany
                                  (in years)
 Longevity at age 65 for current employees
Males 22.1 21.0
Females 23.9 24.0
 Longevity at age 45 for current employees
Males 23.5 24.0
Females 25.4 27.0
Disclosure of sensitivity analysis for actuarial assumptions
The following tables show the sensitivity of the defined benefit obligations to changes in the principal actuarial assumptions:
As at September 30, 2025 U.K. France Germany
$ $ $
 Increase of 0.25% in the discount rate
(15,218) (2,819) (1,725)
 Decrease of 0.25% in the discount rate
15,941  2,937  1,795 
 Salary increase of 0.25%
88  3,040  20 
 Salary decrease of 0.25%
(88) (2,929) (18)
 Pension increase of 0.25%
9,573    924 
 Pension decrease of 0.25%
(8,329)   (893)
 Increase of 0.25% in inflation rate
10,803  3,040  924 
 Decrease of 0.25% in inflation rate
(10,577) (2,929) (893)
 Increase of one year in life expectancy
13,356  686  2,044 
 Decrease of one year in life expectancy
(13,750) (733) (1,828)
As at September 30, 2024 U.K. France Germany
$ $ $
 Increase of 0.25% in the discount rate
(18,334) (2,927) (1,796)
 Decrease of 0.25% in the discount rate
19,263  3,056  1,874 
 Salary increase of 0.25%
181  3,151  23 
 Salary decrease of 0.25%
(179) (3,029) (21)
 Pension increase of 0.25%
10,675  —  948 
 Pension decrease of 0.25%
(9,287) —  (913)
 Increase of 0.25% in inflation rate
12,047  3,151  948 
 Decrease of 0.25% in inflation rate
(11,798) (3,029) (913)
 Increase of one year in life expectancy
15,309  664  2,025 
 Decrease of one year in life expectancy
(15,478) (710) (1,809)
Disclosure of weighted average duration of benefit obligation
The remaining weighted average duration of the defined benefit obligations are as follows:
Year ended September 30
2025 2024
                      (in years)
 U.K. 12 13
 France 16 17
 Germany 9 10
 Other 9 9