v3.25.2
Goodwill (Tables)
12 Months Ended
Apr. 30, 2025
Disclosure of detailed information about intangible assets [abstract]  
Schedule of reconciliation of changes in goodwill

The goodwill was acquired as a result of the acquisitions of U-Protein, IPA Europe and BioStrand. The changes in the value of goodwill during the fiscal years ended April 30, 2025and 2024 are as follows:

 

(in thousands)

 

$

 

Balance, April 30, 2023

 

 

19,171

 

Foreign exchange

 

 

(323

)

Asset impairment

 

 

11,161

 

Balance, April 30, 2024

 

 

7,687

 

Foreign exchange

 

 

543

 

Balance, April 30, 2025

 

 

8,230

 

Schedule of In Tabular Form Of Allocating Goodwill To Cash Generating Units

For annual impairment testing, goodwill is allocated to the following cash-generating units ("CGU"):

 

(in thousands)

 

April 30,
2025
$

 

 

April 30,
2024
$

 

Oss

 

 

3,272

 

 

 

3,056

 

Utrecht

 

 

4,958

 

 

 

4,631

 

 

 

 

8,230

 

 

 

7,687

 

Schedule of information for cash-generating units The recoverable amount, growth rate assumptions and discount rates for each CGU as of April 30, 2025, 2024 are as follows:

 

 

 

Recoverable amount

 

Terminal growth rates

 

Discount rates

(in thousands)

 

2025
$

 

 

2024
$

 

 

 

2025
$

 

 

2024
$

 

 

 

2025
$

 

 

2024
$

 

 

Oss

 

 

7,039

 

 

 

6,723

 

 

 

 

2.0

%

 

 

2.5

%

 

 

 

22.0

%

 

 

22.0

%

 

Utrecht

 

 

11,422

 

 

 

12,737

 

 

 

 

2.5

%

 

 

2.5

%

 

 

 

19.0

%

 

 

19.0

%

 

BioStrand

 

 

 

 

 

14,611

 

 

 

 

 

 

 

2.5

%

 

 

 

 

 

 

45.0

%