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Acquisition of Biostrand (Tables) - Biostrand BV | 12 Months Ended
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Apr. 30, 2026
Disclosure of detailed information about business combination [line items] |
Summary of Allocated Purchase Price | The Company has allocated the purchase price as follows:
(in thousands) |  | $ |
Cash |  |  | 4,985 |
Common shares of the Company |  |  | 29,126 |
Fair value of consideration |  |  | 34,111 |
Cash |  |  | 36 |
Amounts receivable |  |  | 80 |
Unbilled revenue |  |  | 8 |
Equipment and right-of-use assets |  |  | 247 |
Intellectual property (not deductible for tax purposes) |  |  | 28,459 |
Proprietary processes (not deductible for tax purposes) |  |  | 391 |
Goodwill (not deductible for tax purposes) |  |  | 12,658 |
Accounts payable and accrued liabilities assumed |  |  | (342 | )
Deferred revenue |  |  | 9 |
Leases |  |  | (223 | )
Deferred income tax liability |  |  | (7,212 | )
|  |  | 34,111 |
Summary of Changes in Value of Subsequent Payments | The changes in the value of the subsequent payments during the years ended April 30, 2026, 2025 and 2024 are as follows:
(in thousands) |  | $ |
Balance, April 30, 2024 |  |  | 285 |
Foreign exchange |  |  | 19 |
Accretion |  |  | 10 |
Balance, April 30, 2025 |  |  | 314 |
Foreign exchange |  |  | (2 | )
Deferred acquisition payments |  |  | (312 | )
Accretion |  |  | — |
Balance, April 30, 2026 |  |  | — |

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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 2025-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2025-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2025-03-27 + Details
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