v3.25.1
Business Acquisition (Tables)
 12 Months Ended
Mar. 31, 2025
Disclosure of detailed information about business combination [abstract]  
Summary of Preliminary Allocation of Fair Value of Assets Acquired and Liabilities Assumed
The allocation of the fair value of the assets acquired and the liabilities assumed is detailed as follows:
As at March 31, 2025Preliminary at acquisition dateAdjustments
Acquisition of XRM Vision$$$
Current assets
Cash995 995 — 
Accounts receivable and other receivables3,539 3,539 — 
Unbilled revenues110 110 — 
Tax credits receivable467 1,483 (1,016)
Prepaids207 207 — 
5,318 6,334 (1,016)
Non-current assets
Tax credits receivable275 — 275 
Property and equipment60 73 (13)
Right-of-use assets54 54 — 
Intangibles (note 8)
9,700 9,711 (11)
Goodwill (note 9)
14,662 18,608 (3,946)
Total assets acquired30,069 34,780 (4,711)
Current liabilities
Accounts payable and accrued liabilities2,829 2,829 — 
Deferred revenue351 351 — 
Current portion of lease liabilities106 106 — 
Current portion of long-term debt511 511 — 
3,797 3,797 — 
Non-current liabilities
Lease liabilities34 34 — 
Long-term debt318 318 — 
Deferred tax liabilities2,410 2,715 (305)
Total liabilities assumed6,559 6,864 (305)
Net assets acquired23,510 27,916 (4,406)
Summary of Acquisition Date Fair Value of Each Major Class of Consideration Transferred
The following table summarizes the acquisition date fair value of each class of purchase consideration :
As at March 31, 2025Preliminary at acquisition dateAdjustments
Acquisition of XRM Vision$$$
Cash consideration7,377 7,377 — 
Working capital adjustment to be settled in cash 632 — 632 
Issuance of 1,724,550 Subordinate Voting Shares (note 13) (a)
2,875 2,875 — 
Balance of purchase price payable with a nominal value of $8,625,000 (note 11) (a)
7,522 7,905 (383)
Contingent consideration with a maximum amount of $10,500,000, recorded at fair value (a)
5,104 9,759 (4,655)
Total purchase consideration23,510 27,916 (4,406)
(a) Non-cash investing and financing activities