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ACQUISITIONS (Tables) | 12 Months Ended
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Mar. 31, 2024
Disclosure of detailed information about business combination [abstract] |
Disclosure of detailed information about business combination |
Cash used in investing activities was determined as follows:
Cash consideration | $ | 267,649 |
Less: cash acquired | (6,100) |
| $ | 261,549 |
The allocation of the purchase price at fair value is as follows:
Purchase price allocation |
Cash | $ | 6,100 |
Other current assets | 47,474 |
Property, plant and equipment | 15,649 |
Right-of-use assets | 4,687 |
Intangible assets with a definite life |
Technology | 43,542 |
Customer relationships | 56,139 |
Other | 1,284 |
Intangible assets with an indefinite life |
Brands | 26,700 |
Current liabilities | (21,648) |
Other long-term liabilities | (5,346) |
Deferred tax liability | (9,271) |
Net identifiable assets | $ | 165,310 |
Residual purchase price allocated to goodwill | 102,339 |
Purchase consideration | $ | 267,649 |
Cash used in investing activities for the three acquisitions was determined as follows:
Cash consideration |  |  |  | $ | 23,363 |
Less: cash acquired |  |  |  | (8,323) |
|  |  |  | $ | 15,040 |
The allocation of the purchase price at fair value for the three acquisitions is as follows:
Purchase price allocation |  |  |  |
Cash |  |  |  | $ | 8,323 |
Other current assets |  |  |  | 4,928 |
Property, plant and equipment |  |  |  | 2,064 |
Right-of-use assets |  |  |  | 423 |
Intangible assets with a definite life |  |  |  |
Technology |  |  |  | 4,449 |
Brands |  |  |  | 2,053 |
Customer relationships |  |  |  | 1,027 |
Other |  |  |  | 1,429 |
Current liabilities |  |  |  | (7,243) |
Other long-term liabilities |  |  |  | (679) |
Deferred tax liability |  |  |  | (1,378) |
Net identifiable assets |  |  |  | $ | 15,396 |
Residual purchase price allocated to goodwill |  |  |  | 7,967 |
Purchase consideration |  |  |  | $ | 23,363 |
Cash used in investing activities for the three prior year acquisitions was determined as follows:
Cash consideration |  |  |  | $ | 58,639 |
Less: cash acquired |  |  |  | (7,012) |
|  |  |  | $ | 51,627 |
The allocation of the purchase price at fair value for the three acquisitions was as follows:
Purchase price allocation |  |  |  |
Cash |  |  |  | $ | 7,012 |
Other current assets |  |  |  | 14,475 |
Property, plant and equipment |  |  |  | 428 |
Right-of-use assets |  |  |  | 4,005 |
Intangible assets with a definite life |  |  |  |
Technology |  |  |  | 20,643 |
Brands |  |  |  | 9,527 |
Customer relationships |  |  |  | 4,763 |
Other |  |  |  | 7,307 |
Current liabilities |  |  |  | (11,854) |
Other long-term liabilities |  |  |  | (5,073) |
Deferred tax liability |  |  |  | (7,041) |
Net identifiable assets |  |  |  | $ | 44,192 |
Residual purchase price allocated to goodwill |  |  |  | 25,653 |
Purchase consideration |  |  |  | $ | 69,845 |

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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 2023-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2023-03-23 + Details
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