v3.25.1
Business Acquisition, Integration and Reorganization Costs (Tables)
 12 Months Ended
Mar. 31, 2025
Business Acquisition, Integration and Reorganization Costs [Abstract]  
Business Acquisition, Integration and Reorganization Costs
The following table summarizes business acquisition, integration and reorganization costs:
Year endedMarch 31,
20252024
$$
Acquisition costs (a)
1,308 263 
Integration costs (b)
1,563 2,096 
Reorganization costs (c)
1,256 4,377 
Employee compensation on business acquisition (d)
206475
Contingent consideration adjustment (e)
(5,567)(3,827)
(1,234)3,384
(a) The acquisition costs consisted mainly of professional fees incurred in relation to business acquisitions (note 4).
(b) For the year ended March 31, 2025, integration costs consisted mainly of transition costs related to system integrations and common area expenses on vacated premises in relation to business acquisitions (2024 - mainly retention bonuses and common area expenses on vacated premises in relation to business acquisitions).
(c) Reorganization costs consisted of employee termination and benefits costs.
(d) Employee compensation on business acquisition included deferred cash consideration from the Datum acquisition.
(e) Contingent consideration adjustment includes recoveries from changes in the estimated amount payable of $(4,312,000) (2024 - $(2,962,000)) related to the portion payable in cash and $(1,255,000) (2024 - $(865,000)) related to the portion to be settled in shares as per the earn-out consideration of the Datum Acquisition.