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Investments in subsidiaries (Tables)
12 Months Ended
Sep. 30, 2025
Business Combinations 1 [Abstract]  
Disclosure of detailed information about business combinations
The following table presents the fair value of assets acquired and liabilities assumed for all acquisitions based on the acquisition-date fair values of the identifiable tangible and intangible assets acquired and liabilities assumed:
Daugherty BJSS Apside Other Total
$ $ $ $ $
Accounts receivable 53,546  112,422  55,390  20,249  241,607 
Work in progress 14,303  6,508  12,886  468  34,165 
Prepaid expenses and other current assets 4,142  5,383  2,534  1,145  13,204 
PP&E (Note 6)
378  5,349  7,573  2,095  15,395 
Right-of-use assets (Note 7)
15,538  18,395  21,742  10,821  66,496 
Intangible assets1 (Note 9)
54,948  106,105  62,399  23,338  246,790 
Other long-term assets 3,124    3,450    6,574 
Goodwill2 (Note 12)
237,886  1,143,403  221,445  70,526  1,673,260 
Accounts payable and accrued liabilities (18,465) (67,216) (45,785) (6,844) (138,310)
Other current liabilities (31,853) (69,471) (17,931) (10,974) (130,229)
Deferred tax liabilities   (26,514) (11,489) (7,389) (45,392)
Long-term debt (Note 28c)
    (56,204) (2,172) (58,376)
Lease liabilities (15,538) (20,373) (21,742) (12,118) (69,771)
Other long-term liabilities   (2,578) (12,636) (411) (15,625)
318,009  1,211,413  221,632  88,734  1,839,788 
Cash acquired 25,015  44,164  8,258  14,027  91,464 
Net assets acquired 343,024  1,255,577  229,890  102,761  1,931,252 
Consideration paid 335,936  1,246,821  229,530  97,632  1,909,919 
Consideration payable 7,088  8,756  360  5,129  21,333 
1 Intangible assets are mainly composed of client relationships and backlog.
2 The goodwill arising from the acquisitions mainly represents the future economic value associated to acquired work force and synergies with the Company’s operations. The goodwill is only deductible for tax purposes for Daugherty.
The following table presents the fair value of assets acquired and liabilities assumed for all acquisitions based on the acquisition-date fair values of the identifiable tangible and intangible assets acquired and liabilities assumed as at September 30, 2024:
Aeyon Others Total
$ $ $
Current assets 34,206  17,696  51,902 
PP&E (Note 6)
1,029  349  1,378 
Right-of-use assets (Note 7)
1,073  1,268  2,341 
Intangible assets1 (Note 9)
101,856  22,543  124,399 
Goodwill2 (Note 12)
397,406  42,055  439,461 
Current liabilities (54,728) (15,307) (70,035)
Long-term debt (Note 28c)
(162,146) —  (162,146)
Lease liabilities (1,073) (1,268) (2,341)
317,623  67,336  384,959 
Cash acquired 218  5,072  5,290 
Net assets acquired 317,841  72,408  390,249 
Consideration paid 317,841  65,414  383,255 
Consideration payable —  6,994  6,994 
1 Intangible assets are mainly composed of client relationships and backlog.
2 The goodwill arising from the acquisitions mainly represents the future economic value associated to acquired work force and synergies with the Company’s operations. The goodwill of Aeyon is deductible for tax purposes.