v3.26.1
Goodwill (Tables)
12 Months Ended
Apr. 30, 2026
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, 2026, and 2025 are as follows:

 

(in thousands)

 

$

 

Balance, April 30, 2024

 

 

7,657

 

Foreign exchange

 

 

573

 

Balance, April 30, 2025

 

 

8,230

 

Disposal of subsidiary

 

 

(8,297

)

Foreign exchange

 

 

67

 

Balance, April 30, 2026

 

 

 

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,
2026
$

 

 

April 30,
2025
$

 

Oss

 

 

 

 

 

3,272

 

Utrecht

 

 

 

 

 

4,958

 

 

 

 

 

 

 

8,230

 

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

 

 

 

Recoverable amount

 

Terminal growth rates

 

Discount rates

(in thousands)

 

2026
$

 

 

2025
$

 

 

 

2026
$

 

 

2025
$

 

 

 

2026
$

 

 

2025
$

 

 

Oss

 

 

 

 

 

7,039

 

 

 

 

 

 

 

2.0

%

 

 

 

 

 

 

22.0

%

 

Utrecht

 

 

 

 

 

11,422

 

 

 

 

 

 

 

2.5

%

 

 

 

 

 

 

19.0

%

 

BioStrand