XML 99 R75.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

INTANGIBLE ASSETS - Components of Intangible Assets (Details) - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | $ 593,210 |
Intangible assets other than goodwill at end of period | 679,547 | $ 593,210
Intangible assets with indefinite useful life | $ 183,432 | $ 156,732
Amortisation rate, intangible assets other than goodwill | 5.00% | 5.00%
Discount rate applied to cash flow projections | 10.00% | 15.00%
Gross carrying amount |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | $ 922,189 | $ 856,059
Additions | 29,628 | 24,192
Acquisition of subsidiaries | 138,291 | 40,571
Disposals | (3,276) | (7,804)
Exchange and other adjustments | (76,407) | 9,171
Intangible assets other than goodwill at end of period | 1,010,425 | 922,189
Accumulated depreciation, amortisation and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | (328,979) | (287,879)
Disposals | 2,607 | 7,319
Exchange and other adjustments | 78,557 | 27,420
Amortization | (83,063) | (75,839)
Intangible assets other than goodwill at end of period | (330,878) | (328,979)
Development projects |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 40,467 |
Intangible assets other than goodwill at end of period | 46,322 | 40,467
Development projects | Gross carrying amount |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 68,222 | 48,613
Additions | 18,135 | 18,060
Acquisition of subsidiaries | 1,170 | 0
Disposals | (635) | (424)
Exchange and other adjustments | (6,525) | 1,973
Intangible assets other than goodwill at end of period | 80,367 | 68,222
Development projects | Accumulated depreciation, amortisation and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | (27,755) | (23,430)
Disposals | 13 | 0
Exchange and other adjustments | 190 | (1,126)
Amortization | (6,493) | (3,199)
Intangible assets other than goodwill at end of period | (34,045) | (27,755)
Computer software, licenses and other |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 20,811 |
Intangible assets other than goodwill at end of period | 31,571 | 20,811
Computer software, licenses and other | Gross carrying amount |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 55,689 | 68,244
Additions | 11,493 | 6,132
Acquisition of subsidiaries | 1,639 | 7,211
Disposals | (2,641) | (7,380)
Exchange and other adjustments | 3,476 | (18,518)
Intangible assets other than goodwill at end of period | 69,656 | 55,689
Computer software, licenses and other | Accumulated depreciation, amortisation and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | (34,878) | (47,130)
Disposals | 2,594 | 7,319
Exchange and other adjustments | 6,563 | 20,068
Amortization | (12,364) | (15,135)
Intangible assets other than goodwill at end of period | (38,085) | (34,878)
Technology |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 198,840 |
Intangible assets other than goodwill at end of period | 215,892 | 198,840
Technology | Gross carrying amount |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 278,510 | 247,134
Additions | 0 | 0
Acquisition of subsidiaries | 48,920 | 19,713
Disposals | 0 | 0
Exchange and other adjustments | (12,174) | 11,663
Intangible assets other than goodwill at end of period | 315,256 | 278,510
Technology | Accumulated depreciation, amortisation and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | (79,670) | (53,507)
Disposals | 0 | 0
Exchange and other adjustments | 11,478 | (181)
Amortization | (31,172) | (25,982)
Intangible assets other than goodwill at end of period | (99,364) | (79,670)
Customer relationships |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 165,004 |
Intangible assets other than goodwill at end of period | 192,345 | 165,004
Customer relationships | Gross carrying amount |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 348,733 | 335,642
Additions | 0 | 0
Acquisition of subsidiaries | 57,379 | 4,549
Disposals | 0 | 0
Exchange and other adjustments | (60,794) | 8,542
Intangible assets other than goodwill at end of period | 345,318 | 348,733
Customer relationships | Accumulated depreciation, amortisation and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | (183,729) | (158,028)
Disposals | 0 | 0
Exchange and other adjustments | 60,303 | 3,699
Amortization | (29,547) | (29,400)
Intangible assets other than goodwill at end of period | (152,973) | (183,729)
Brands |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | 168,088 |
Intangible assets other than goodwill at end of period | $ 193,417 | 168,088
Useful life measured as period of time, intangible assets other than goodwill | 5 years |
Brands | Gross carrying amount |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | $ 171,035 | 156,426
Additions | 0 | 0
Acquisition of subsidiaries | 29,183 | 9,098
Disposals | 0 | 0
Exchange and other adjustments | (390) | 5,511
Intangible assets other than goodwill at end of period | 199,828 | 171,035
Brands | Accumulated depreciation, amortisation and impairment |  |
Reconciliation of changes in intangible assets and goodwill [abstract] |  |
Intangible assets other than goodwill at beginning of period | (2,947) | (5,784)
Disposals | 0 | 0
Exchange and other adjustments | 23 | 4,960
Amortization | (3,487) | (2,123)
Intangible assets other than goodwill at end of period | $ (6,411) | $ (2,947)

X
- Definition The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
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: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AmortisationRateIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 134 -Subparagraph d -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134_d_v&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 134 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134_e_v&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements 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 other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 122 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_122_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 134 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IntangibleAssetsWithIndefiniteUsefulLife
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
- Definition The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:durationItemType
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_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_IntangibleAssetsUnderDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_TechnologybasedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_BrandNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |