XML 109 R88.htm IDEA: XBRL DOCUMENT
v3.22.4

Property, Plant And Equipment And Energy Infrastructure Assets - Summary Of Property Plant And Equipment And Rental Equipment (Detail) - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | $ 96,414 |
Ending Balance | 152,505 | $ 96,414
Gross carrying amount [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 199,992 | 198,544
Acquisition | 60,395 |
Additions | 8,043 | 5,154
Reclassification | (407) | (404)
Disposals | (3,031) | (2,502)
Currency translation effects | 5,250 | (800)
Ending Balance | 270,242 | 199,992
Accumulated depreciation and amortisation [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | (103,578) | (95,908)
Depreciation charge | (15,557) | (10,407)
Disposals | 2,814 | 2,417
Currency translation effects | (1,416) | 320
Ending Balance | (117,737) | (103,578)
Energy infrastructure assets [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 610,328 |
Ending Balance | 1,250,338 | 610,328
Energy infrastructure assets [member] | Gross carrying amount [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 839,734 | 881,684
Acquisition | 581,338 |
Additions | 107,797 | 52,187
Disposals | (23,233) | (82,304)
Currency translation effects | 36,318 | (11,833)
Ending Balance | 1,541,954 | 839,734
Energy infrastructure assets [member] | Accumulated depreciation and amortisation [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | (229,406) | (243,870)
Depreciation charge | (83,289) | (55,466)
Impairment | (1,233) | (537)
Disposals | 9,671 | 62,990
Currency translation effects | 12,641 | 7,477
Ending Balance | (291,616) | (229,406)
Land [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 18,411 |
Ending Balance | 23,559 | 18,411
Land [member] | Gross carrying amount [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 18,411 | 18,471
Acquisition | 4,237 |
Additions | 0 |
Disposals | (6) |
Currency translation effects | 917 | (60)
Ending Balance | 23,559 | 18,411
Buildings [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 63,934 |
Ending Balance | 92,734 | 63,934
Buildings [member] | Gross carrying amount [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 114,021 | 112,179
Acquisition | 31,864 |
Additions | 6 | 0
Reclassification | 885 | 2,327
Disposals | (1,100) | (66)
Currency translation effects | 5,724 | (419)
Ending Balance | 151,400 | 114,021
Buildings [member] | Accumulated depreciation and amortisation [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | (50,087) | (44,334)
Depreciation charge | (7,205) | (5,956)
Disposals | 987 | 66
Currency translation effects | (2,361) | 137
Ending Balance | (58,666) | (50,087)
Equipment [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 11,001 |
Ending Balance | 31,627 | 11,001
Equipment [member] | Gross carrying amount [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 64,492 | 63,844
Acquisition | 22,952 |
Additions | 2,001 | 831
Reclassification | 4,022 | 2,566
Disposals | (1,925) | (2,436)
Currency translation effects | (844) | (313)
Ending Balance | 90,698 | 64,492
Equipment [member] | Accumulated depreciation and amortisation [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | (53,491) | (51,574)
Depreciation charge | (8,352) | (4,451)
Disposals | 1,827 | 2,351
Currency translation effects | 945 | 183
Ending Balance | (59,071) | (53,491)
Assets under construction [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 3,068 |
Ending Balance | 4,585 | 3,068
Assets under construction [member] | Gross carrying amount [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Beginning Balance | 3,068 | 4,050
Acquisition | 1,342 |
Additions | 6,036 | 4,323
Reclassification | (5,314) | (5,297)
Currency translation effects | (547) | (8)
Ending Balance | $ 4,585 | $ 3,068

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment 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: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iv&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 77 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_77_f&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RevaluationIncreaseDecreasePropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis=ifrs-full_PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=efxt_EquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |