| Reconciliation of Liabilities Arising from Financing Activities |
The changes in the Company’s liabilities arising from financing activities can be classified as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year ended | | March 31, 2026 | | March 31, 2025 | | | Contingent consideration | | Long-term debt | | Total | | Contingent consideration | | Long-term debt | | Total | | | $ | | $ | | $ | | $ | | $ | | $ | | Beginning balance | | 5,359 | | | 109,919 | | | 115,278 | | | 4,082 | | | 117,382 | | | 121,464 | | | Repayments | | — | | | (58,832) | | | (58,832) | | | — | | | (123,561) | | | (123,561) | | | Proceeds | | — | | | 61,385 | | | 61,385 | | | — | | | 102,706 | | | 102,706 | | | Total cash flow | | — | | | 2,553 | | | 2,553 | | | — | | | (20,855) | | | (20,855) | | Business acquisition (note 4) | | 2,534 | | | 9,214 | | | 11,748 | | | 5,104 | | | 8,351 | | | 13,455 | | Contingent consideration adjustment (note 20) | | (2,088) | | | — | | | (2,088) | | | (4,312) | | | — | | | (4,312) | | | | | | | | | | | | | | | | Amortization of finance costs | | — | | | 190 | | | 190 | | | — | | | 242 | | | 242 | | | Interest accretion on balances of purchase price payable | | — | | | 1,186 | | | 1,186 | | | 256 | | | 419 | | | 675 | | | Impacts of foreign exchange | | 84 | | | (2,166) | | | (2,082) | | | 229 | | | 4,380 | | | 4,609 | | | | | | | | | | | | | | | | Total non-cash | | 530 | | | 8,424 | | | 8,954 | | | 1,277 | | | 13,392 | | | 14,669 | | Ending balance (a) | | 5,889 | | | 120,896 | | | 126,785 | | | 5,359 | | | 109,919 | | | 115,278 | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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