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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
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Mar. 31, 2022
Disclosure of detailed information about business combination [abstract] |
Disclosure of detailed information about business combinations | As at March 31, 2022, the preliminary determination of the fair value of the net assets acquired and liabilities assumed arising from the L3H MT acquisition are as follows:
|  |  |  |  | L3H MT
Current assets |  |  |  | $ | 110.0 |
Current liabilities |  |  |  |  | (130.8) |
Property, plant and equipment |  |  |  |  | 96.3 |
Right-of-use assets |  |  |  |  | 31.6 |
Intangible assets |  |  |  |  | 1,342.8 |
Deferred tax |  |  |  |  | 41.2 |
Other non-current assets |  |  |  |  | 7.7 |
Long-term debt, including current portion |  |  |  |  | (33.9) |
Other non-current liabilities |  |  |  |  | (104.0) |
Total purchase consideration, including the hedge of the purchase price |  |  |  | $ | 1,360.9 |
Purchase price adjustment payable |  |  |  |  | (8.4) |
Total cash consideration paid on acquisition date |  |  |  | $ | 1,352.5 |
As at March 31, 2022, the preliminary determination of the fair value of the net assets acquired and liabilities assumed arising from the AirCentre acquisition are as follows:
|  |  |  |  | AirCentre
Current assets |  |  |  | $ | 42.0 |
Current liabilities |  |  |  |  | (3.4) |
Right-of-use assets |  |  |  |  | 0.3 |
Intangible assets |  |  |  |  | 423.2 |
Deferred tax |  |  |  |  | 1.2 |
Other non-current assets |  |  |  |  | 36.9 |
Long-term debt, including current portion |  |  |  |  | (0.3) |
Other non-current liabilities |  |  |  |  | (1.0) |
Fair value of net assets acquired, excluding cash acquired |  |  |  | $ | 498.9 |
Cash acquired |  |  |  |  | 3.8 |
Total cash consideration paid on acquisition date |  |  |  | $ | 502.7 |
As at March 31, 2021, the preliminary determination of the fair value of the net assets acquired and liabilities assumed arising from the acquisitions are as follows:
|  |  |  |  |  | Total
Current assets, excluding cash on hand |  |  |  |  | $ | 128.8 |
Current liabilities |  |  |  |  |  | (132.5) |
Property, plant and equipment |  |  |  |  |  | 8.5 |
Right-of-use assets |  |  |  |  |  | 62.6 |
Intangible assets |  |  |  |  |  | 219.8 |
Investment in equity accounted investees |  |  |  |  |  | 4.1 |
Deferred tax |  |  |  |  |  | 0.7 |
Other non-current assets |  |  |  |  |  | 0.5 |
Long-term debt, including current portion |  |  |  |  |  | (73.0) |
Other non-current liabilities |  |  |  |  |  | (20.1) |
Fair value of net assets acquired, excluding cash acquired |  |  |  |  | $ | 199.4 |
Cash acquired |  |  |  |  |  | 6.0 |
Total purchase consideration |  |  |  |  | $ | 205.4 |
Net short-term payable |  |  |  |  |  | (1.1) |
Settlement of pre-existing relationship |  |  |  |  |  | (0.3) |
Fair value of long-term contingent cash consideration payable |  |  |  |  |  | (11.5) |
Total cash consideration paid on acquisition date |  |  |  |  | $ | 192.5 |

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- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2021-03-24 + Details
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