| Summary of Amortization for intangible assets with finite lives is provided over the following terms |
Changes in the value of the intangible assets during the years ended April 30, 2025, 2024 and 2023 are as follows:
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(in thousands) |
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Internally Generated
Development Costs
$ |
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Intellectual
Property
$ |
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Proprietary
Processes
$ |
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Certifications
$ |
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Customer List
$ |
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Total
$ |
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Cost: |
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Balance, April 30, 2023 |
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33 |
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35,143 |
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8,103 |
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139 |
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198 |
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43,616 |
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Impairments and disposals |
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— |
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(3,830 |
) |
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(40 |
) |
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— |
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(193 |
) |
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(4,063 |
) |
Foreign exchange |
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— |
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(595 |
) |
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(136 |
) |
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(3 |
) |
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(5 |
) |
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(739 |
) |
Balance, April 30, 2024 |
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33 |
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30,718 |
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7,927 |
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136 |
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— |
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38,814 |
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Impairments and disposals |
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— |
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(21,184 |
) |
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(156 |
) |
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— |
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— |
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(21,340 |
) |
Foreign exchange |
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— |
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1,435 |
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|
552 |
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10 |
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— |
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1,997 |
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Balance, April 30, 2025 |
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33 |
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10,969 |
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8,323 |
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146 |
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— |
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19,471 |
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Accumulated Amortization: |
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Balance, April 30, 2023 |
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14 |
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4,775 |
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7,633 |
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137 |
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|
132 |
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12,691 |
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Amortization |
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19 |
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2,666 |
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216 |
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2 |
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65 |
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2,968 |
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Disposals |
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— |
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— |
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— |
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— |
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(193 |
) |
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(193 |
) |
Foreign exchange |
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— |
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(75 |
) |
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(127 |
) |
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(3 |
) |
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(4 |
) |
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(209 |
) |
Balance, April 30, 2024 |
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33 |
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7,366 |
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7,722 |
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136 |
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— |
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15,257 |
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Amortization |
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— |
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1,895 |
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53 |
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— |
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— |
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1,948 |
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Foreign exchange |
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— |
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|
641 |
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|
548 |
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10 |
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— |
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1,199 |
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Balance, April 30, 2025 |
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33 |
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9,902 |
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8,323 |
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|
146 |
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— |
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18,404 |
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Net Book Value: |
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April 30, 2024 |
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— |
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23,352 |
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|
205 |
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— |
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— |
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23,557 |
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April 30, 2025 |
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— |
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1,067 |
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— |
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— |
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— |
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1,067 |
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