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Business Combinations (Tables) | 6 Months Ended
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Sep. 30, 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 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. 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 second quarter of fiscal 2023 related to updated estimated fair values for income taxes receivable/(payable) and deferred income taxes with no such adjustments recognized in the first quarter of fiscal 2023.
| Previously Reported As Of June 30, 2022 |  | Measurement Period Adjustments |  | Fair Value As Of September 30, 2022 |  | Weighted-Average Amortization Period
Assets acquired: |  |  |  |  |  |  |
Cash and cash equivalents | $ | 228,877 |  |  | $ | — |  |  | $ | 228,877 |  |  |
Investment securities | 515 |  |  | — |  |  | 515 |  |  |
Accounts receivable | 54,804 |  |  | — |  |  | 54,804 |  |  |
Unbilled work in progress | 4,672 |  |  | — |  |  | 4,672 |  |  |
Income taxes receivable | 1,771 |  |  | (1,771) |  |  | — |  |  |
Deferred income taxes | — |  |  | 1,876 |  |  | 1,876 |  |  |
Property and equipment | 8,727 |  |  | — |  |  | 8,727 |  |  |
Operating lease right-of-use assets | 27,383 |  |  | — |  |  | 27,383 |  |  |
Other assets | 20,506 |  |  | — |  |  | 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 | 421,555 |  |  | 105 |  |  | 421,660 |  |  |
Liabilities assumed: |  |  |  |  |  |  |
Accrued salaries and bonuses | 152,409 |  |  | — |  |  | 152,409 |  |  |
Accounts payable and accrued expenses | 22,722 |  |  | — |  |  | 22,722 |  |  |
Payable to affiliates | 15 |  |  | — |  |  | 15 |  |  |
Deferred income | 78 |  |  | — |  |  | 78 |  |  |
Deferred income taxes | 3,552 |  |  | (3,552) |  |  | — |  |  |
Income taxes payable | — |  |  | 2,697 |  |  | 2,697 |  |  |
Operating lease liabilities | 27,527 |  |  | — |  |  | 27,527 |  |  |
Other liabilities | 19,897 |  |  | — |  |  | 19,897 |  |  |
Total liabilities | 226,200 |  |  | (855) |  |  | 225,345 |  |  |
Net identifiable assets acquired | 195,355 |  |  | 960 |  |  | 196,315 |  |  |
Goodwill | 394,214 |  |  | (960) |  |  | 393,254 |  |  |
Total GCA equity value | $ | 589,569 |  |  | $ | — |  |  | $ | 589,569 |  |  |
Business Acquisition, Pro Forma Information |
| (Unaudited)
| Three Months Ended September 30, |  | Six Months Ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Revenue | $ | 489,537 |  |  | $ | 669,230 |  |  | $ | 908,181 |  |  | $ | 1,212,704 |
Net income | $ | 71,320 |  |  | $ | 115,860 |  |  | $ | 155,572 |  |  | $ | 213,993 |

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