| Disclosure of detailed information about property, plant and equipment |
|
|
|
|
|
|
| Buildings |
10 to 40 years |
| Leasehold improvements |
Lesser of the useful life or lease term |
| Furniture, fixtures and equipment |
3 to 10 years |
| Computer equipment |
3 to 5 years |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Land and buildings |
Leasehold improvements |
Furniture, fixtures and equipment |
Computer equipment |
Total |
|
$ |
$ |
$ |
$ |
$ |
| Cost |
|
|
|
|
|
| As at September 30, 2024 |
80,530 |
|
253,250 |
|
145,201 |
|
624,319 |
|
1,103,300 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions |
2,378 |
|
29,004 |
|
6,729 |
|
81,430 |
|
119,541 |
|
Additions - business acquisitions (Note 27) |
737 |
|
7,327 |
|
4,130 |
|
3,201 |
|
15,395 |
|
| Disposals/retirements |
(2,857) |
|
(28,914) |
|
(8,566) |
|
(85,580) |
|
(125,917) |
|
|
|
|
|
|
|
| Foreign currency translation adjustment |
2,406 |
|
9,194 |
|
4,816 |
|
26,844 |
|
43,260 |
|
|
|
|
|
|
|
| As at September 30, 2025 |
83,194 |
|
269,861 |
|
152,310 |
|
650,214 |
|
1,155,579 |
|
| Accumulated depreciation |
|
|
|
|
|
| As at September 30, 2024 |
25,983 |
|
173,539 |
|
90,258 |
|
446,697 |
|
736,477 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation expense (Note 24) |
3,535 |
|
25,166 |
|
13,219 |
|
92,323 |
|
134,243 |
|
Impairment (Note 24) |
— |
|
1,532 |
|
215 |
|
139 |
|
1,886 |
|
| Disposals/retirements |
(1,432) |
|
(28,914) |
|
(8,566) |
|
(85,580) |
|
(124,492) |
|
|
|
|
|
|
|
| Foreign currency translation adjustment |
921 |
|
7,086 |
|
2,751 |
|
18,807 |
|
29,565 |
|
| As at September 30, 2025 |
29,007 |
|
178,409 |
|
97,877 |
|
472,386 |
|
777,679 |
|
| Net carrying amount as at September 30, 2025 |
54,187 |
|
91,452 |
|
54,433 |
|
177,828 |
|
377,900 |
|
|
|
|
|
|
|
|
Land and buildings |
Leasehold improvements |
Furniture, fixtures and equipment |
Computer equipment |
Total |
|
$ |
$ |
$ |
$ |
$ |
| Cost |
|
|
|
|
|
| As at September 30, 2023 |
81,381 |
|
256,804 |
|
149,271 |
|
620,371 |
|
1,107,827 |
|
| Additions |
6,032 |
|
17,724 |
|
12,253 |
|
72,515 |
|
108,524 |
|
Additions - business acquisitions (Note 27) |
— |
|
96 |
|
196 |
|
1,086 |
|
1,378 |
|
| Disposals/retirements |
(10,236) |
|
(27,142) |
|
(19,273) |
|
(86,710) |
|
(143,361) |
|
| Foreign currency translation adjustment |
3,353 |
|
5,768 |
|
2,754 |
|
17,057 |
|
28,932 |
|
| As at September 30, 2024 |
80,530 |
|
253,250 |
|
145,201 |
|
624,319 |
|
1,103,300 |
|
| Accumulated depreciation |
|
|
|
|
|
| As at September 30, 2023 |
26,979 |
|
165,260 |
|
94,710 |
|
431,602 |
|
718,551 |
|
Depreciation expense (Note 24) |
2,550 |
|
28,974 |
|
12,988 |
|
90,306 |
|
134,818 |
|
Impairment (Note 24) |
115 |
|
1,966 |
|
465 |
|
149 |
|
2,695 |
|
| Disposals/retirements |
(4,985) |
|
(26,945) |
|
(19,273) |
|
(86,710) |
|
(137,913) |
|
| Foreign currency translation adjustment |
1,324 |
|
4,284 |
|
1,368 |
|
11,350 |
|
18,326 |
|
| As at September 30, 2024 |
25,983 |
|
173,539 |
|
90,258 |
|
446,697 |
|
736,477 |
|
| Net carrying amount as at September 30, 2024 |
54,547 |
|
79,711 |
|
54,943 |
|
177,622 |
|
366,823 |
|
|
| Disclosure of estimated useful lives of intangible assets |
|
|
|
|
|
|
Software |
1 to 8 years |
| Business solutions |
3 to 10 years |
|
|
| Client relationships and backlog |
5 to 10 years |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Software |
Software internally developed |
Business solutions acquired |
Business solutions internally developed |
|
Client relationships and backlog |
Total |
|
$ |
$ |
$ |
$ |
|
$ |
$ |
| Cost |
|
|
|
|
|
|
|
| As at September 30, 2024 |
256,178 |
|
113,070 |
|
81,776 |
|
928,297 |
|
|
1,412,161 |
|
2,791,482 |
|
| Additions |
69,939 |
|
7,356 |
|
— |
|
94,334 |
|
|
— |
|
171,629 |
|
Business acquisitions (Note 27) |
731 |
|
16 |
|
— |
|
— |
|
|
202,954 |
|
203,701 |
|
|
|
|
|
|
|
|
|
| Disposals/retirements |
(62,037) |
|
(5,829) |
|
(5,296) |
|
(7,837) |
|
|
— |
|
(80,999) |
|
|
|
|
|
|
|
|
|
| Foreign currency translation adjustment |
7,336 |
|
1,362 |
|
2,762 |
|
34,576 |
|
|
79,093 |
|
125,129 |
|
| As at September 30, 2025 |
272,147 |
|
115,975 |
|
79,242 |
|
1,049,370 |
|
|
1,694,208 |
|
3,210,942 |
|
Accumulated amortization and impairment |
|
|
|
|
|
|
|
| As at September 30, 2024 |
193,111 |
|
84,988 |
|
63,320 |
|
544,463 |
|
|
1,187,025 |
|
2,072,907 |
|
Amortization expense (Note 24) |
55,579 |
|
11,710 |
|
3,137 |
|
83,228 |
|
|
77,985 |
|
231,639 |
|
Impairment (Note 24) |
— |
|
— |
|
1,170 |
|
5,774 |
|
|
— |
|
6,944 |
|
| Disposals/retirements |
(62,037) |
|
(5,829) |
|
(5,296) |
|
(7,837) |
|
|
— |
|
(80,999) |
|
| Foreign currency translation adjustment |
4,463 |
|
1,045 |
|
2,607 |
|
18,954 |
|
|
65,376 |
|
92,445 |
|
| As at September 30, 2025 |
191,116 |
|
91,914 |
|
64,938 |
|
644,582 |
|
|
1,330,386 |
|
2,322,936 |
|
| Net carrying amount as at September 30, 2025 |
81,031 |
|
24,061 |
|
14,304 |
|
404,788 |
|
|
363,822 |
|
888,006 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Software |
Software internally developed |
Business solutions acquired |
Business solutions internally developed |
|
Client relationships and backlog |
Total |
|
$ |
$ |
$ |
$ |
|
$ |
$ |
| Cost |
|
|
|
|
|
|
|
| As at September 30, 2023 |
228,673 |
|
110,225 |
|
90,139 |
|
841,740 |
|
|
1,248,069 |
|
2,518,846 |
|
| Additions |
50,534 |
|
7,720 |
|
— |
|
100,810 |
|
|
— |
|
159,064 |
|
Business acquisitions (Note 27) |
69 |
|
— |
|
— |
|
— |
|
|
124,330 |
|
124,399 |
|
| Disposals/retirements |
(26,301) |
|
(5,806) |
|
(9,672) |
|
(20,221) |
|
|
— |
|
(62,000) |
|
|
|
|
|
|
|
|
|
| Foreign currency translation adjustment |
3,203 |
|
931 |
|
1,309 |
|
5,968 |
|
|
39,762 |
|
51,173 |
|
| As at September 30, 2024 |
256,178 |
|
113,070 |
|
81,776 |
|
928,297 |
|
|
1,412,161 |
|
2,791,482 |
|
Accumulated amortization and impairment |
|
|
|
|
|
|
|
| As at September 30, 2023 |
175,238 |
|
75,187 |
|
67,954 |
|
474,462 |
|
|
1,102,902 |
|
1,895,743 |
|
Amortization expense (Note 24) |
40,088 |
|
14,810 |
|
3,838 |
|
77,701 |
|
|
49,304 |
|
185,741 |
|
Impairment (Note 24) |
1,439 |
|
131 |
|
— |
|
10,004 |
|
|
— |
|
11,574 |
|
| Disposals/retirements |
(26,301) |
|
(5,806) |
|
(9,672) |
|
(20,221) |
|
|
— |
|
(62,000) |
|
| Foreign currency translation adjustment |
2,647 |
|
666 |
|
1,200 |
|
2,517 |
|
|
34,819 |
|
41,849 |
|
| As at September 30, 2024 |
193,111 |
|
84,988 |
|
63,320 |
|
544,463 |
|
|
1,187,025 |
|
2,072,907 |
|
| Net carrying amount as at September 30, 2024 |
63,067 |
|
28,082 |
|
18,456 |
|
383,834 |
|
|
225,136 |
|
718,575 |
|
|