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Business Combinations (Tables) | 12 Months Ended
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Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract] |
Schedule of Business Acquisitions, by Acquisition |
Acquisition Consideration |
GCA common shares, including employee share-based payment awards outstanding, as of the Acquisition Date | 49,382,808 |
Cash consideration per share | ¥ | 1,398 |
Cash consideration for tendered common shares | $ | 531,883 |
Cash consideration for remaining shares purchased | 57,686 |
Total cash consideration | $ | 589,569 |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as part of the GCA acquisition. We made significant estimates and exercised significant judgment in estimating fair values and accounting for such acquired assets and liabilities. Such fair values are preliminary estimates and are subject to adjustment for up to one year after the acquisition date or when additional information relative to the closing date fair values becomes available and such information is considered final, whichever is earlier. The intangible assets subject to amortization will be amortized on a straight-line basis over their estimated useful lives as of the acquisition date. Measurement period adjustments recognized in the fourth quarter of fiscal 2022 related primarily to updated estimated fair values for income taxes (payable)/receivable, cash and cash equivalents, accounts receivable, receivable from affiliates, deferred income taxes, accounts payable and accrued expenses, and other assets.
| Previously Reported As Of December 31, 2021 |  | Measurement Period Adjustments |  | Fair Value As Of March 31, 2022 |  | Weighted-Average Amortization Period
Assets acquired: |  |  |  |  |  |  |
Cash and cash equivalents | $ | 226,550 |  |  | $ | 2,327 |  |  | $ | 228,877 |  |  |
Investment securities | 515 |  |  | — |  |  | 515 |  |  |
Accounts receivable | 53,431 |  |  | 1,373 |  |  | 54,804 |  |  |
Unbilled work in progress | 4,672 |  |  | — |  |  | 4,672 |  |  |
Income taxes receivable | — |  |  | 1,771 |  |  | 1,771 |  |  |
Property and equipment | 8,727 |  |  | — |  |  | 8,727 |  |  |
Operating lease right-of-use assets | 27,383 |  |  | — |  |  | 27,383 |  |  |
Receivable from affiliates | 1,288 |  |  | (1,288) |  |  | — |  |  |
Other assets | 20,503 |  |  | 3 |  |  | 20,506 |  |  |
Intangible assets other than goodwill |  |  | — |  |  |  |  |
Backlog | 42,000 |  |  | — |  |  | 42,000 |  |  | 1.2 years
Trade name | 17,100 |  |  | — |  |  | 17,100 |  |  | 2.0 years
Customer relationships | 15,200 |  |  | — |  |  | 15,200 |  |  | 1.0 year
Total intangible assets acquired | 74,300 |  |  | — |  |  | 74,300 |  |  | 1.3 years
Total assets | 417,369 |  |  | 4,186 |  |  | 421,555 |  |  |
Liabilities assumed: |  |  |  |  |  |  |
Accrued salaries and bonuses | 152,409 |  |  | — |  |  | 152,409 |  |  |
Accounts payable and accrued expenses | 22,627 |  |  | 95 |  |  | 22,722 |  |  |
Payable to affiliates | 15 |  |  | — |  |  | 15 |  |  |
Deferred income | 78 |  |  | — |  |  | 78 |  |  |
Deferred income taxes | 3,199 |  |  | 353 |  |  | 3,552 |  |  |
Income taxes payable | 5,857 |  |  | (5,857) |  |  | — |  |  |
Operating lease liabilities | 27,527 |  |  | — |  |  | 27,527 |  |  |
Other liabilities | 19,897 |  |  | — |  |  | 19,897 |  |  |
Total liabilities | 231,609 |  |  | (5,409) |  |  | 226,200 |  |  |
Net identifiable assets acquired | 185,760 |  |  | 9,595 |  |  | 195,355 |  |  |
Goodwill | 403,809 |  |  | (9,595) |  |  | 394,214 |  |  |
Total GCA equity value | $ | 589,569 |  |  | $ | — |  |  | $ | 589,569 |  |  |
Business Acquisition, Pro Forma Information |
|  |  |  |  | (Unaudited)
|  |  | Year Ended March 31,
|  |  |  |  | 2022 |  | 2021
Revenue |  |  |  |  | $ | 2,518,196 |  |  | $ | 1,730,460 |
Net income |  |  |  |  | 471,904 |  |  | 276,336 |

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