Intangibles |
INTANGIBLES | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | As at | March 31, 2025 | | March 31, 2024 | | Customer relationships | | Software | | Tradenames (a) | | Non-compete agreements | | Total | | Customer relationships | | Software | | Tradenames (a) | | Non-compete agreements | | Total | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | Opening cost | 163,297 | | | 15,866 | | | 2,844 | | | 7,738 | | | 189,745 | | | 163,208 | | | 15,812 | | | 2,841 | | | 7,733 | | | 189,594 | | Additions, purchased | — | | | 116 | | | — | | | — | | | 116 | | | — | | | 41 | | | — | | | — | | | 41 | | Additions through business acquisition (note 4) | 7,800 | | | 300 | | | — | | | 1,600 | | | 9,700 | | | — | | | — | | | — | | | — | | | — | | Additions, internally generated | — | | | 123 | | | — | | | — | | | 123 | | | — | | | — | | | — | | | — | | | — | | Disposals / retirements | (424) | | | (338) | | | — | | | (810) | | | (1,572) | | | — | | | — | | | — | | | — | | | — | | Foreign currency translation adjustment | 4,819 | | | 766 | | | 176 | | | 278 | | | 6,039 | | | 89 | | | 13 | | | 3 | | | 5 | | | 110 | | Ending cost | 175,492 | | | 16,833 | | | 3,020 | | | 8,806 | | | 204,151 | | | 163,297 | | — | 15,866 | | — | | 2,844 | | — | 7,738 | | — | 189,745 | | Opening accumulated amortization | 91,530 | | | 10,578 | | | — | | | 6,364 | | | 108,472 | | | 74,135 | | | 6,279 | | | — | | | 4,845 | | | 85,259 | | Amortization | 13,321 | | | 4,361 | | | — | | | 1,244 | | | 18,926 | | | 17,304 | | | 4,279 | | | — | | | 1,512 | | | 23,095 | | Disposals / retirements | (424) | | | (338) | | | — | | | (810) | | | (1,572) | | | — | | | — | | | — | | | — | | | — | | Foreign currency translation adjustment | 3,014 | | | 605 | | | — | | | 256 | | | 3,875 | | | 91 | | | 20 | | | — | | | 7 | | | 118 | | Ending accumulated amortization | 107,441 | | | 15,206 | | | — | | | 7,054 | | | 129,701 | | | 91,530 | | | 10,578 | | | — | | | 6,364 | | | 108,472 | | Net carrying amount | 68,051 | | | 1,627 | | | 3,020 | | | 1,752 | | | 74,450 | | | 71,767 | | | 5,288 | | | 2,844 | | | 1,374 | | | 81,273 | | | | | | | | | | | | | | | | | | | | | |
(a) Tradenames are allocated to the Industry Solutions CGU for the purpose of impairment testing.
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