XML 141 R115.htm IDEA: XBRL DOCUMENT
v3.25.2

INTANGIBLE ASSETS - Intangible Assets Reconciliation (Details) - CAD ($) $ in Millions | 12 Months Ended
--- | ---
Mar. 31, 2025 | Mar. 31, 2024
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | $ 3,271.9 | $ 4,050.8
Business combinations (Note 2) | 475.4 |
Amortization | (132.5) | (129.4)
Impairment | (2.1) | (616.3)
Transfers and others | (5.2) | (7.7)
Foreign currency exchange differences | 169.2 | (5.4)
Intangible assets, end | 3,871.0 | 3,271.9
Cost |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 4,722.9 |
Intangible assets, end | 5,506.2 | 4,722.9
Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | (1,451.0) |
Intangible assets, end | (1,635.2) | (1,451.0)
Goodwill |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 1,971.3 | 2,663.3
Business combinations (Note 2) | 350.2 |
Impairment | 0.0 | (568.0)
Transfers and others | 0.0 | 0.0
Foreign currency exchange differences | 118.2 | (3.6)
Intangible assets, end | 2,439.7 | 1,971.3
Goodwill | Cost |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 2,539.3 |
Intangible assets, end | 3,040.3 | 2,539.3
Goodwill | Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | (568.0) |
Intangible assets, end | (600.6) | (568.0)
Capitalized development costs |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 287.2 | 294.7
Business combinations (Note 2) | 0.7 |
Amortization | (35.8) | (37.7)
Impairment | (2.1) | (38.8)
Transfers and others | (0.5) | (6.5)
Foreign currency exchange differences | 3.8 | 0.1
Intangible assets, end | 320.3 | 287.2
Capitalized development costs | Cost |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 535.5 |
Intangible assets, end | 599.1 | 535.5
Capitalized development costs | Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | (248.3) |
Intangible assets, end | (278.8) | (248.3)
Customer relationships |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 505.2 | 554.3
Business combinations (Note 2) | 124.5 |
Amortization | (44.5) | (42.9)
Impairment | 0.0 | (2.6)
Transfers and others | 0.0 | 0.0
Foreign currency exchange differences | 32.5 | (2.1)
Intangible assets, end | 617.7 | 505.2
Customer relationships | Cost |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 781.8 |
Intangible assets, end | 955.6 | 781.8
Customer relationships | Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | (276.6) |
Intangible assets, end | (337.9) | (276.6)
Licenses |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 246.3 | 253.4
Business combinations (Note 2) | 0.0 |
Amortization | (17.2) | (15.8)
Impairment | 0.0 | 0.0
Transfers and others | 0.0 | (0.3)
Foreign currency exchange differences | 5.1 | 0.2
Intangible assets, end | 235.4 | 246.3
Licenses | Cost |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 329.2 |
Intangible assets, end | 337.4 | 329.2
Licenses | Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | (82.9) |
Intangible assets, end | (102.0) | (82.9)
Technology, software and ERP |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 253.4 | 269.6
Business combinations (Note 2) | 0.0 |
Amortization | (33.8) | (30.5)
Impairment | 0.0 | (4.2)
Transfers and others | (4.8) | (0.9)
Foreign currency exchange differences | 9.1 | 0.0
Intangible assets, end | 243.5 | 253.4
Technology, software and ERP | Cost |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 499.8 |
Intangible assets, end | 528.6 | 499.8
Technology, software and ERP | Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | (246.4) |
Intangible assets, end | (285.1) | (246.4)
Other intangible assets |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 8.5 | 15.5
Business combinations (Note 2) | 0.0 |
Amortization | (1.2) | (2.5)
Impairment | 0.0 | (2.7)
Transfers and others | 0.1 | 0.0
Foreign currency exchange differences | 0.5 | 0.0
Intangible assets, end | 14.4 | 8.5
Other intangible assets | Cost |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | 37.3 |
Intangible assets, end | 45.2 | 37.3
Other intangible assets | Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets, start | (28.8) |
Intangible assets, end | (30.8) | (28.8)
Additions – internal development |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 86.6 | 139.1
Additions – internal development | Capitalized development costs |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 67.0 | 114.5
Additions – internal development | Customer relationships |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 | 0.0
Additions – internal development | Licenses |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 | 0.0
Additions – internal development | Technology, software and ERP |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 19.6 | 24.6
Additions – internal development | Other intangible assets |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 | 0.0
Additions – acquired separately |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 1.3 | 8.8
Disposal of discontinued operations (Note 3) |  | (168.0)
Additions – acquired separately | Goodwill |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Disposal of discontinued operations (Note 3) |  | (120.4)
Additions – acquired separately | Capitalized development costs |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 | 0.0
Disposal of discontinued operations (Note 3) |  | (39.1)
Additions – acquired separately | Customer relationships |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 | 0.0
Disposal of discontinued operations (Note 3) |  | (1.5)
Additions – acquired separately | Licenses |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 1.2 | 8.8
Disposal of discontinued operations (Note 3) |  | 0.0
Additions – acquired separately | Technology, software and ERP |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 | 0.0
Disposal of discontinued operations (Note 3) |  | (5.2)
Additions – acquired separately | Other intangible assets |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.1 | 0.0
Disposal of discontinued operations (Note 3) |  | $ (1.8)
Additions – non cash |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 6.4 |
Additions – non cash | Capitalized development costs |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 |
Additions – non cash | Customer relationships |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 |
Additions – non cash | Licenses |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 |
Additions – non cash | Technology, software and ERP |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | 0.0 |
Additions – non cash | Other intangible assets |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Additions | $ 6.4 |

X
- Definition Decrease Through Disposal Of Discontinued Operations, Intangible Assets And Goodwill + References No definition available. + Details
Name: | cae_DecreaseThroughDisposalOfDiscontinuedOperationsIntangibleAssetsAndGoodwill
Namespace Prefix: | cae_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_iv&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_CapitalisedDevelopmentExpenditureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_LicencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=cae_TechnologySoftwareAndERPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MethodsOfGenerationAxis=ifrs-full_InternallyGeneratedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MethodsOfGenerationAxis=ifrs-full_NotInternallyGeneratedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MethodsOfGenerationAxis=cae_NonCashAdditionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |