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Business combinations (Tables)
12 Months Ended
Mar. 31, 2022
Disclosure Of Business Combinations [Line Items]  
Summary of Purchase Price Allocation

The purchase price is allocated to assets acquired and liabilities assumed based upon determination of fair values at the dates of acquisition as follows:

 

 

 

 

 

 

 

(Dollars in  millions)

 

Component

 

Acquiree's

carrying

amount

 

 

Fair value

adjustments

 

 

Purchase price

allocated

 

Net assets*

 

 

18

 

 

 

 

 

 

18

 

Intangible Assets

 

 

 

 

 

 

 

 

 

 

 

 

Vendor Relationships

 

 

 

 

 

36

 

 

 

36

 

Customer Contracts and Relationships

 

 

 

 

 

24

 

 

 

24

 

Brand

 

 

 

 

 

8

 

 

 

8

 

Software

 

 

 

 

 

4

 

 

 

4

 

Deferred tax liabilities on intangible assets

 

 

 

 

 

(3

)

 

 

(3

)

 

 

 

18

 

 

 

69

 

 

 

87

 

Goodwill

 

 

 

 

 

 

 

 

 

 

102

 

Total purchase price

 

 

 

 

 

 

 

 

 

 

189

 

 

*Includes cash and cash equivalents acquired of $11 million

HIPUS Co. Ltd.  
Disclosure Of Business Combinations [Line Items]  
Summary of Purchase Price Allocation

The purchase price has been allocated based on management’s estimates, assumptions and independent appraisal of fair values as follows:

 

 

 

 

 

 

 

(Dollars in  millions)

 

Component

 

Acquiree's

carrying

amount

 

 

Fair value

adjustments

 

 

Purchase price

allocated

 

Net assets*

 

 

6

 

 

 

 

 

 

6

 

Intangible assets - Customer contracts and relationships

 

 

 

 

 

17

 

 

 

17

 

Deferred tax liabilities on intangible assets

 

 

 

 

 

(5

)

 

 

(5

)

 

 

 

6

 

 

 

12

 

 

 

18

 

Goodwill

 

 

 

 

 

 

 

 

 

 

16

 

Less: Non-controlling interest

 

 

 

 

 

 

 

 

 

 

(4

)

Total purchase price

 

 

 

 

 

 

 

 

 

 

30

 

* Includes cash and cash equivalents acquired of $26 million

Stater N.V  
Disclosure Of Business Combinations [Line Items]  
Summary of Purchase Price Allocation

The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows:

 

 

 

 

 

 

 

(Dollars in  millions)

 

Component

 

Acquiree's carrying amount

 

 

Fair value adjustments

 

 

Purchase price allocated

 

Net assets*

 

 

78

 

 

 

 

 

 

78

 

Intangible assets

 

 

 

 

 

 

 

 

 

 

 

 

Customer Contracts and Relationships

 

 

 

 

 

79

 

 

 

79

 

Technology

 

 

 

 

 

16

 

 

 

16

 

Brand

 

 

 

 

 

3

 

 

 

3

 

Deferred tax liabilities on intangible assets

 

 

 

 

 

(20

)

 

 

(20

)

 

 

 

78

 

 

 

78

 

 

 

156

 

Goodwill

 

 

 

 

 

 

 

 

 

 

57

 

Less: Non-controlling interest

 

 

 

 

 

 

 

 

 

 

(42

)

Total purchase price

 

 

 

 

 

 

 

 

 

 

171

 

 

*

Includes cash and cash equivalents acquired of $73 million

Outbox systems Inc. dba Simplus  
Disclosure Of Business Combinations [Line Items]  
Summary of Purchase Price Allocation

The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows:

 

 

 

 

 

 

 

(Dollars in  millions)

 

Component

 

Acquiree's

carrying

amount

 

 

Fair value

adjustments

 

 

Purchase price

allocated

 

Net assets*

 

 

3

 

 

 

 

 

 

3

 

Intangible assets

 

 

 

 

 

 

 

 

 

 

 

 

Customer Contracts and Relationships

 

 

 

 

 

20

 

 

 

20

 

Salesforce Relationships

 

 

 

 

 

43

 

 

 

43

 

Brand

 

 

 

 

 

15

 

 

 

15

 

Deferred tax liabilities on intangible assets

 

 

 

 

 

(20

)

 

 

(20

)

 

 

 

3

 

 

 

58

 

 

 

61

 

Goodwill

 

 

 

 

 

 

 

 

 

 

130

 

Total purchase price

 

 

 

 

 

 

 

 

 

 

191

 

*

Includes cash and cash equivalents acquired of $1 million

Disclosure of Detailed Information About Acquisition Date Fair Value of Each Major Class of Consideration Explanatory

The fair value of each major class of consideration as of the acquisition date is as follows:

 

 

 

(Dollars in millions)

 

Component

 

Purchase price allocated

 

Cash consideration

 

 

180

 

Fair value of contingent consideration

 

 

11

 

 

 

 

191