XML 29 R21.htm IDEA: XBRL DOCUMENT v3.24.0.1

Basis of Presentation (Tables)

9 Months Ended

Jan. 31, 2024

Investments accounted for using equity method [abstract]

Summary of Subsidiaries which are Wholly Owned and Subject to Control

These condensed interim consolidated financial statements include the financial statements of the Company and the following subsidiaries which are wholly owned and subject to control by the Company:

Name of Subsidiary		% Equity Interest - January 31, 2024 and April 30, 2023		Country of Incorporation		Functional Currency
ImmunoPrecise Antibodies (Canada) Ltd.		100%		Canada		Canadian dollar
ImmunoPrecise Antibodies (USA) Ltd. ("IPA USA")		100%		USA		US dollar
ImmunoPrecise Antibodies (N.D.) Ltd.		100%		USA		US dollar
ImmunoPrecise Antibodies (MA) LLC		100%		USA		US dollar
Talem Therapeutics LLC ("Talem")		100%		USA		US dollar
ImmunoPrecise Netherlands B.V.		100%		Netherlands		Euro
ImmunoPrecise Antibodies (Europe) B.V. ("IPA Europe")		100%		Netherlands		Euro
BioStrand B.V.		100%		Belgium		Euro
Idea Family B.V.		100%		Belgium		Euro
BioKey B.V.		100%		Belgium		Euro
BioClue B.V.		100%		Belgium		Euro
ImmunoPrecise Antibodies (Quebec), Ltd.		100%		Canada		Canadian dollar
9438-9244 Quebec, Inc.		100%		Canada		Canadian dollar

X

- Definition

The disclosure of subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2023-01-01
-Paragraph 17
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_17_b&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2023-01-01
-Paragraph 16
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_16_b&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph B4
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_InvestmentsAccountedForUsingEquityMethodAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration