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Business Combinations (Tables)

6 Months Ended

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

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
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- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
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- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472

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