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ACQUISITIONS (Tables)

12 Months Ended

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