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ACQUISITIONS (Tables) | 12 Months Ended
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Mar. 31, 2025
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 | $ | 146,438 |
Less: cash acquired | (9,923) |
| $ | 136,515 |
The allocation of the purchase price at fair value is as follows:
Purchase price allocation |
Cash | $ | 9,923 |
Other current assets | 18,945 |
Property, plant and equipment | 1,588 |
Right-of-use assets | 11,562 |
Intangible assets with a definite life |
Technology | 10,200 |
Customer relationships | 44,700 |
Other | 1,694 |
Intangible assets with an indefinite life |
Brands | 12,200 |
Current liabilities | (17,745) |
Other long-term liabilities | (10,438) |
Deferred tax liability | (15,160) |
Net identifiable assets | $ | 67,469 |
Residual purchase price allocated to goodwill | 78,969 |
Purchase consideration | $ | 146,438 |
Cash used in investing activities was determined as follows:
Cash consideration | $ | 45,064 |
Less: cash acquired | (2,190) |
| $ | 42,874 |
The allocation of the purchase price at fair value is as follows:
Purchase price allocation |
Cash | $ | 2,190 |
Other current assets | 17,645 |
Property, plant and equipment | 18,014 |
Right-of-use assets | 3,204 |
Intangible assets with a definite life |
Customer relationships | 1,043 |
Other | 297 |
Intangible assets with an indefinite life |
Brands | 4,841 |
Current liabilities | (5,455) |
Other long-term liabilities | (3,204) |
Net identifiable assets | $ | 38,575 |
Residual purchase price allocated to goodwill | 6,489 |
Purchase consideration | $ | 45,064 |
Cash used in investing activities for the four prior year acquisitions was determined as follows:
Cash consideration |  |  |  |  | $ | 291,012 |
Less: cash acquired |  |  |  |  | (14,423) |
|  |  |  |  | $ | 276,589 |
The allocation of the purchase price at fair value for the four acquisitions was as follows:
Purchase price allocation |  |  |  |  |
Cash |  |  |  |  | $ | 14,423 |
Other current assets |  |  |  |  | 52,402 |
Property, plant and equipment |  |  |  |  | 17,713 |
Right-of-use assets |  |  |  |  | 5,110 |
Intangible assets with a definite life |  |  |  |  |
Technology |  |  |  |  | 47,991 |
Brands |  |  |  |  | 2,053 |
Customer relationships |  |  |  |  | 57,166 |
Other |  |  |  |  | 2,713 |
Intangible assets with an indefinite life |  |  |  |  |
Brands |  |  |  |  | 26,700 |
Current liabilities |  |  |  |  | (28,891) |
Other long-term liabilities |  |  |  |  | (6,025) |
Deferred tax liability |  |  |  |  | (10,649) |
Net identifiable assets |  |  |  |  | $ | 180,706 |
Residual purchase price allocated to goodwill |  |  |  |  | 110,306 |
Purchase consideration |  |  |  |  | $ | 291,012 |

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- Definition The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2024-03-27 + Details
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