Business Acquisition (Tables)

12 Months Ended

Mar. 31, 2026

Disclosure of detailed information about business combination [abstract]

Summary of Preliminary Allocation of Fair Value of Assets Acquired and Liabilities Assumed

The allocation of the fair value of the assets acquired and the liabilities assumed is detailed as follows:


Acquisition of eVerge	As at March 31, 2026	Preliminary at acquisition date	Adjustments
	$	$	$
Current assets
Cash	843	891	(48)
Accounts receivable and other receivables	5,416	5,376	40


Prepaids	342	339	3
	6,601	6,606	(5)
Non-current assets


Property and equipment (note 6)	62	62	—

Intangibles (note 8)	6,895	7,376	(481)

Goodwill (note 9)	16,784	20,025	(3,241)
Total assets acquired	30,342	34,069	(3,727)

Current liabilities
Accounts payable and accrued liabilities	6,430	6,448	(18)
Income taxes payable	69	31	38
Deferred revenue	524	431	93



	7,023	6,910	113
Non-current liabilities



Deferred tax liabilities (a)	—	1,948	(1,948)
Total liabilities assumed	7,023	8,858	(1,835)

Net assets acquired	23,319	25,211	(1,892)

(a) Deferred tax liabilities of $1,820,000 in relation to intangibles acquired were presented net of deferred tax assets in relation to previous years’ net operating losses of eVerge probable of being realized.

Summary of Acquisition Date Fair Value of Each Major Class of Consideration Transferred

The following table summarizes the acquisition date fair value of each class of purchase consideration as follows:


Acquisition of eVerge	As at March 31, 2026	Preliminary at acquisition date	Adjustments
	$	$	$
Cash consideration	10,385	10,385	—
Working capital adjustment settled in cash	389	—	389
Holdback presented in accounts payable and accrued liabilities (a)	797	797	—
Balance of purchase price payable with a nominal value of US$7,520,000 ($10,334,000) (notes 11, 18) (b)	9,214	9,214	—
Contingent consideration of US$4,700,000 ($6,458,000), recorded at fair value (note 18) (b)	2,534	4,815	(2,281)
Total purchase consideration	23,319	25,211	(1,892)

(a) As at March 31, 2026, $367,000 of the holdback has been used.

(b) Non-cash financing activities

Disclosure of non-current assets held for sale and discontinued operations

The carrying value of the assets disposed and the liabilities transferred is detailed as follows:


Divestiture of Datum						As at March 31, 2026
						$
Current assets
Cash						951
Accounts receivable and other receivables						3,320
Unbilled revenues						463

Prepaids						2,029
						6,763
Non-current assets


Property and equipment (note 6)						135

Intangibles (note 8)						1,661


Total assets disposed						8,559

Current liabilities
Accounts payable and accrued liabilities						25

Deferred revenue						2,316



						2,341
Non-current liabilities



Deferred tax liabilities						440
Total liabilities transferred						2,781

Net assets disposed						5,778

Disclosure of analysis of single amount of discontinued operations

The carrying value of the assets disposed and the liabilities transferred is detailed as follows:


Divestiture of Datum						As at March 31, 2026
						$
Current assets
Cash						951
Accounts receivable and other receivables						3,320
Unbilled revenues						463

Prepaids						2,029
						6,763
Non-current assets


Property and equipment (note 6)						135

Intangibles (note 8)						1,661


Total assets disposed						8,559

Current liabilities
Accounts payable and accrued liabilities						25

Deferred revenue						2,316



						2,341
Non-current liabilities



Deferred tax liabilities						440
Total liabilities transferred						2,781

Net assets disposed						5,778

Disclosure Of Acquisition Date Fair Value Of Each Major Class Of Consideration Transferred Explanatory XRM

The following table summarizes the acquisition date fair value of each class of purchase consideration :


Acquisition of XRM Vision	As at March 31, 2025	Preliminary at acquisition date	Adjustments
	$	$	$
Cash consideration	7,377	7,377	—
Working capital adjustment to be settled in cash	632	—	632
Issuance of 1,724,550 Subordinate Voting Shares (note 13) (a)	2,875	2,875	—
Balance of purchase price payable with a nominal value of $8,625,000 (notes 11, 18) (a)	7,522	7,905	(383)
Contingent consideration with a maximum amount of $10,500,000, recorded at fair value (note 18) (a)	5,104	9,759	(4,655)
Total purchase consideration	23,510	27,916	(4,406)

(a) Non-cash investing and financing activities