v3.26.1
Basis of Presentation and Significant Accounting Policies (Tables)
 12 Months Ended
Apr. 30, 2026
Accounting Policies [Abstract]  
Schedule of Property and Equipment, net The estimated useful lives of the Company’s property and equipment are as follows:
Buildings
50 years
Motor vehicles
4 - 14 years
Office and workshop equipment
5 years
Rental equipment consists of the following:
April 30,
(In millions)20262025
Rental equipment$19,231 $18,567 
Less: accumulated depreciation(8,007)(7,227)
Rental equipment, net$11,224 $11,340 
Property, plant and equipment, net consists of the following:
April 30,
(In millions)20262025
Land and buildings
$
1,367 
$
1,252 
Motor vehicles
1,613 
1,541 
Office and workshop equipment
594 
548 
Property and equipment$3,574 $3,341 
Less: accumulated depreciation
(1,511)
(1,303)
Property and equipment, net$2,063 $2,038 
Schedule of Estimated Useful Lives of Other Intangible Assets The estimated useful lives of the other intangible assets are as follows:
Brand names
1 - 14 years
Customer lists
2 - 14 years
Contract related intangible assets
2 - 7 years
Internal use software
1 - 5 years
The following table reflects the fair values and weighted average useful lives of the acquired intangible assets identified based on the purchase accounting assessments:
(In millions)Fair valueLife (years)
Customer lists $31 8
Software1 7
Contract related1 6
Total$33 
The following table reflects the fair values and weighted average useful lives of the acquired intangible assets identified based on the purchase accounting assessments:
(In millions)Fair valueLife (years)
Customer lists
$
25 
15
Schedule of Market and Performance Conditions Nevertheless, the table below sets out details of those market and performance conditions which were applicable at the time the awards were granted, with achievement calculated as defined in the award agreement:
PSU awards issued during
the year ended April 30,
Market and performance conditions applicable to the 202620252024
Adjusted EPS
30 
%
30 
%
25 
%
RoI
30 
%
30 
%
25 
%
Leverage
N/A
N/A
10 
%
Sustainability
10 
%
10 
%
N/A
Relative TSR
30 
%
30 
%
40 
%