Goodwill (Tables)

12 Months Ended

Mar. 31, 2025

Intangible assets and goodwill [abstract]

Disclosure of Reconciliation of Changes in Goodwill


As at	March 31, 2025
	Canada	France	EPM	ERP	Industry Solutions (a)	Not allocated (b)	Total
	$	$	$	$	$	$	$
Beginning balance	78,405	135	9,603	63,941	14,409	—	166,493
Business acquisition (note 4)	—	—	—	—	—	14,662	14,662

Impairment loss	—	—	—	—	(5,144)	—	(5,144)
Foreign currency translation adjustment	—	8	593	3,952	843	—	5,396
Net carrying amount	78,405	143	10,196	67,893	10,108	14,662	181,407


As at	March 31, 2024
	Canada	France	EPM	ERP	Industry Solutions (a)	Not allocated	Total
	$	$	$	$	$	$	$
Beginning balance	78,405	136	9,592	63,867	14,393	—	166,393


Foreign currency translation adjustment	—	(1)	11	74	16	—	100
Net carrying amount	78,405	135	9,603	63,941	14,409	—	166,493

(a) Industry Solutions is the CGU that includes the goodwill from the acquisition of Datum Consulting Group, LLC and its international affiliates (the “Datum Acquisition”) for the purpose of impairment testing.

(b) As at March 31, 2025, the XRM Vision purchase price allocation resulted in $14,662,000 of goodwill which has not yet been allocated to a CGU.

Disclosure of Key Assumptions Used in Impairment Testing by CGU

Key assumptions used in impairment testing by CGU are as follows:


As at	March 31, 2025
	Canada	France	EPM	ERP	Industry Solutions
	%	%	%	%	%
Pre-tax WACC	14.0	22.2	21.3	19.9	17.5
Long-term growth rate of net operating cash flows (c)	1.9	1.4	2.1	2.1	2.1


As at	March 31, 2024
	Canada	France	EPM	ERP	Industry Solutions
	%	%	%	%	%
Pre-tax WACC	15.9	25.1	20.3	20.7	24.3
Long-term growth rate of net operating cash flows (c)	1.8	1.4	1.9	1.9	1.9

Disclosure of Key Assumptions in the Values of the Recoverable Amount Calculation

Varying the key assumptions in the values of the recoverable amount calculations, individually, as indicated below, for the years ended March 31, 2025 and 2024, assuming all other variables remain constant, would result in the recoverable amounts being equal to the carrying amounts.


As at	March 31, 2025
	Incremental increase in after-tax WACC	Incremental decrease in long-term growth rate of net operating cash flows
	Basis points	Basis points
Canada	45	56
France	253	418
EPM (d)	2,660	—
ERP	770	1,352
Industry Solutions	101	136

(d) The recoverable amount of the EPM CGU is not sensitive to its long-term growth rate assumption.


As at	March 31, 2024
	Incremental increase in after-tax WACC	Incremental decrease in long-term growth rate of net operating cash flows
	Basis points	Basis points
Canada	228	296
France	444	711
EPM (e)	4,078	—
ERP	323	458
Industry Solutions	285	386

(e) The recoverable amount of the EPM CGU is not sensitive to its long-term growth rate assumption.