Reconciliation of Liabilities Arising from Financing Activities |
The changes in the Company’s liabilities arising from financing activities can be classified as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year ended | | March 31, 2025 | | March 31, 2024 | | | Contingent consideration | | Long-term debt | | Total | | Contingent consideration | | Long-term debt | | Total | | | $ | | $ | | $ | | $ | | $ | | $ | Beginning balance | | 4,082 | | | 117,382 | | | 121,464 | | | 7,037 | | | 127,190 | | | 134,227 | | Repayments | | — | | | (123,561) | | | (123,561) | | | — | | | (159,110) | | | (159,110) | | Proceeds | | — | | | 102,706 | | | 102,706 | | | — | | | 148,340 | | | 148,340 | | Total cash flow | | — | | | (20,855) | | | (20,855) | | | — | | | (10,770) | | | (10,770) | | Business acquisition (note 4) | | 5,104 | | | 8,351 | | | 13,455 | | | — | | | — | | | — | | Changes in estimate (note 20) | | (4,312) | | | — | | | (4,312) | | | (2,962) | | | — | | | (2,962) | | Amortization of finance costs | | — | | | 242 | | | 242 | | | — | | | 426 | | | 426 | | Interest accretion on balances of purchase price payable | | 256 | | | 419 | | | 675 | | | — | | | 384 | | | 384 | | | | | | | | | | | | | | | Impacts of foreign exchange | | 229 | | | 4,380 | | | 4,609 | | | 7 | | | 152 | | | 159 | | | | | | | | | | | | | | | Total non-cash | | 1,277 | | | 13,392 | | | 14,669 | | | (2,955) | | | 962 | | | (1,993) | | Ending balance | | 5,359 | | | 109,919 | | | 115,278 | | | 4,082 | | | 117,382 | | | 121,464 | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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