| Disclosure of detailed information about business combinations |
The following table presents the fair value of assets acquired and liabilities assumed for all acquisitions based on the acquisition-date fair values of the identifiable tangible and intangible assets acquired and liabilities assumed:
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Daugherty |
BJSS |
Apside |
Other |
Total |
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$ |
$ |
$ |
$ |
$ |
| Accounts receivable |
53,546 |
|
112,422 |
|
55,390 |
|
20,249 |
|
241,607 |
|
| Work in progress |
14,303 |
|
6,508 |
|
12,886 |
|
468 |
|
34,165 |
|
| Prepaid expenses and other current assets |
4,142 |
|
5,383 |
|
2,534 |
|
1,145 |
|
13,204 |
|
PP&E (Note 6) |
378 |
|
5,349 |
|
7,573 |
|
2,095 |
|
15,395 |
|
Right-of-use assets (Note 7) |
15,538 |
|
18,395 |
|
21,742 |
|
10,821 |
|
66,496 |
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|
|
Intangible assets1 (Note 9) |
54,948 |
|
106,105 |
|
62,399 |
|
23,338 |
|
246,790 |
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| Other long-term assets |
3,124 |
|
— |
|
3,450 |
|
— |
|
6,574 |
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Goodwill2 (Note 12) |
237,886 |
|
1,143,403 |
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221,445 |
|
70,526 |
|
1,673,260 |
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| Accounts payable and accrued liabilities |
(18,465) |
|
(67,216) |
|
(45,785) |
|
(6,844) |
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(138,310) |
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| Other current liabilities |
(31,853) |
|
(69,471) |
|
(17,931) |
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(10,974) |
|
(130,229) |
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| Deferred tax liabilities |
— |
|
(26,514) |
|
(11,489) |
|
(7,389) |
|
(45,392) |
|
Long-term debt (Note 28c) |
— |
|
— |
|
(56,204) |
|
(2,172) |
|
(58,376) |
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| Lease liabilities |
(15,538) |
|
(20,373) |
|
(21,742) |
|
(12,118) |
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(69,771) |
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| Other long-term liabilities |
— |
|
(2,578) |
|
(12,636) |
|
(411) |
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(15,625) |
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|
318,009 |
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1,211,413 |
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221,632 |
|
88,734 |
|
1,839,788 |
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| Cash acquired |
25,015 |
|
44,164 |
|
8,258 |
|
14,027 |
|
91,464 |
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| Net assets acquired |
343,024 |
|
1,255,577 |
|
229,890 |
|
102,761 |
|
1,931,252 |
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| Consideration paid |
335,936 |
|
1,246,821 |
|
229,530 |
|
97,632 |
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1,909,919 |
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| Consideration payable |
7,088 |
|
8,756 |
|
360 |
|
5,129 |
|
21,333 |
| 1 Intangible assets are mainly composed of client relationships and backlog. 2 The goodwill arising from the acquisitions mainly represents the future economic value associated to acquired work force and synergies with the Company’s operations. The goodwill is only deductible for tax purposes for Daugherty. The following table presents the fair value of assets acquired and liabilities assumed for all acquisitions based on the acquisition-date fair values of the identifiable tangible and intangible assets acquired and liabilities assumed as at September 30, 2024:
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Aeyon |
Others |
Total |
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$ |
$ |
$ |
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| Current assets |
34,206 |
|
17,696 |
|
51,902 |
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PP&E (Note 6) |
1,029 |
|
349 |
|
1,378 |
|
|
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Right-of-use assets (Note 7) |
1,073 |
|
1,268 |
|
2,341 |
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|
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Intangible assets1 (Note 9) |
101,856 |
|
22,543 |
|
124,399 |
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|
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Goodwill2 (Note 12) |
397,406 |
|
42,055 |
|
439,461 |
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| Current liabilities |
(54,728) |
|
(15,307) |
|
(70,035) |
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Long-term debt (Note 28c) |
(162,146) |
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— |
|
(162,146) |
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| Lease liabilities |
(1,073) |
|
(1,268) |
|
(2,341) |
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|
317,623 |
|
67,336 |
|
384,959 |
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| Cash acquired |
218 |
|
5,072 |
|
5,290 |
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| Net assets acquired |
317,841 |
|
72,408 |
|
390,249 |
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| Consideration paid |
317,841 |
|
65,414 |
|
383,255 |
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| Consideration payable |
— |
|
6,994 |
|
6,994 |
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| 1 Intangible assets are mainly composed of client relationships and backlog. 2 The goodwill arising from the acquisitions mainly represents the future economic value associated to acquired work force and synergies with the Company’s operations. The goodwill of Aeyon is deductible for tax purposes.
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