| Intangibles |
INTANGIBLES | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | As at | March 31, 2026 | | March 31, 2025 | | Customer relationships | | Software | | Tradenames (a) | | Non-compete agreements | | Total | | Customer relationships | | Software | | Tradenames (a) | | Non-compete agreements | | Total | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | Opening cost | 175,492 | | | 16,833 | | | 3,020 | | | 8,806 | | | 204,151 | | | 163,297 | | | 15,866 | | | 2,844 | | | 7,738 | | | 189,745 | | | Additions, purchased | — | | | — | | | — | | | — | | | — | | | — | | | 116 | | | — | | | — | | | 116 | | Additions through business acquisition (note 4) | 6,527 | | | 24 | | | — | | | 344 | | | 6,895 | | | 7,800 | | | 300 | | | — | | | 1,600 | | | 9,700 | | | Additions, internally generated | — | | | 316 | | | — | | | — | | | 316 | | | — | | | 123 | | | — | | | — | | | 123 | | | Disposals / retirements | (3,058) | | | (46) | | | — | | | (6,289) | | | (9,393) | | | (424) | | | (338) | | | — | | | (810) | | | (1,572) | | Disposals through divestiture (note 4) | (9,185) | | | (10,918) | | | (2,879) | | | (548) | | | (23,530) | | | — | | | — | | | — | | | — | | | — | | | Foreign currency translation adjustment | (2,496) | | | (414) | | | (141) | | | (144) | | | (3,195) | | | 4,819 | | | 766 | | | 176 | | | 278 | | | 6,039 | | | Ending cost | 167,280 | | | 5,795 | | | — | | | 2,169 | | | 175,244 | | | 175,492 | | | 16,833 | | | 3,020 | | | 8,806 | | | 204,151 | | | Opening accumulated amortization | 107,441 | | | 15,206 | | | — | | | 7,054 | | | 129,701 | | | 91,530 | | | 10,578 | | | — | | | 6,364 | | | 108,472 | | | Amortization | 16,895 | | | 1,253 | | | — | | | 488 | | | 18,636 | | | 13,321 | | | 4,361 | | | — | | | 1,244 | | | 18,926 | | Impairment loss (notes 4, 9) | 3,543 | | | — | | | 1,225 | | | 137 | | | 4,905 | | | — | | | — | | | — | | | — | | | — | | | Disposals / retirements | (3,058) | | | — | | | — | | | (6,289) | | | (9,347) | | | (424) | | | (338) | | | — | | | (810) | | | (1,572) | | Disposals through divestiture (note 4) | (9,185) | | | (10,918) | | | (1,218) | | | (548) | | | (21,869) | | | — | | | — | | | — | | | — | | | — | | | Foreign currency translation adjustment | (1,582) | | | (371) | | | (7) | | | (138) | | | (2,098) | | | 3,014 | | | 605 | | | — | | | 256 | | | 3,875 | | | Ending accumulated amortization | 114,054 | | | 5,170 | | | — | | | 704 | | | 119,928 | | | 107,441 | | | 15,206 | | | — | | | 7,054 | | | 129,701 | | | Net carrying amount | 53,226 | | | 625 | | | — | | | 1,465 | | | 55,316 | | | 68,051 | | | 1,627 | | | 3,020 | | | 1,752 | | | 74,450 | | | | | | | | | | | | | | | | | | | | | |
(a) Tradenames are allocated to the Industry Solutions CGU for the purpose of impairment testing.
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