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ACQUISITIONS (Tables)

12 Months Ended

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