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Segment Information (Tables)
9 Months Ended
Jan. 31, 2014
Segment Reporting [Abstract]  
Summary of Consolidated Financial Statement by Segment
Segment information (continued): 

Three months ended January 31, 2013
 
 
 
 
 
 
 
 
 
 
Helicopter
Services
 
Heli-One
 
Corporate and
other
 
Inter-segment
eliminations
 
Consolidated
Revenue from external customers
$
412,370

 
$
29,469

 
$

 
$

 
$
441,839

Add: Inter-segment revenues
1,540

 
70,438

 

 
(71,978
)
 

Total revenue
413,910

 
99,907

 

 
(71,978
)
 
441,839

Direct costs (i)
(293,346
)
 
(81,510
)
 

 
71,374

 
(303,482
)
Earnings from equity accounted investees
850

 

 

 

 
850

General and administration costs

 

 
(18,729
)
 

 
(18,729
)
Adjusted EBITDAR (ii)
121,414

 
18,397

 
(18,729
)
 
(604
)
 
120,478

Aircraft lease and associated costs
(52,163
)
 

 

 

 
(52,163
)
Depreciation
 
 
 
 
 
 
 
 
(28,701
)
Restructuring costs
 
 
 
 
 
 
 
 
(4,890
)
Asset impairments (iii)
 
 
 
 
 
 
 
 
(7,813
)
Loss on disposal of assets
 
 
 
 
 
 
 
 
(4,402
)
Operating income
 
 
 
 
 
 
 
 
22,509

Interest on long-term debt
 
 
 
 
 
 
 
 
(33,991
)
Foreign exchange gain
 
 
 
 
 
 
 
 
3,731

Other financing charges
 
 
 
 
 
 
 
 
(10,852
)
Income tax expense
 
 
 
 
 
 
 
 
(44,303
)
Loss from continuing operations
 
 
 
 
 
 
 
 
(62,906
)
Earnings from discontinued operations, net of tax
 
 
 
 
 
 
 
 
212

Net loss
 
 
 
 
 
 
 
 
$
(62,694
)
 
(i)
Direct costs in the segment information presented excludes aircraft lease and associated costs. In the consolidated statement of operations these costs are combined.
(ii)
Adjusted EBITDAR is defined as earnings before interest, taxes, depreciation, amortization and aircraft lease and associated costs or total revenue plus earnings from equity accounted investees less direct costs excluding aircraft lease and associated costs and general and administration expenses.
(iii)
Asset impairments relate to the Helicopter Services segment.

20.    Segment information (continued):
 
Nine months ended January 31, 2013
 
 
 
 
 
 
 
 
 
 
Helicopter
Services
 
Heli-One
 
Corporate and
other
 
Inter-segment
eliminations
 
Consolidated
Revenue from external customers
$
1,208,191

 
$
96,503

 
$

 
$

 
$
1,304,694

Add: Inter-segment revenues
3,677

 
217,421

 

 
(221,098
)
 

Total revenue
1,211,868

 
313,924

 

 
(221,098
)
 
1,304,694

Direct costs (i)
(870,452
)
 
(252,613
)
 

 
219,326

 
(903,739
)
Earnings from equity accounted investees
2,687

 

 

 

 
2,687

General and administration costs

 

 
(56,299
)
 

 
(56,299
)
Adjusted EBITDAR (ii)
344,103

 
61,311

 
(56,299
)
 
(1,772
)
 
347,343

Aircraft lease and associated costs
(149,390
)
 

 

 

 
(149,390
)
Depreciation
 
 
 
 
 
 
 
 
(84,646
)
Restructuring costs
 
 
 
 
 
 
 
 
(8,617
)
Asset impairments (iii)
 
 
 
 
 
 
 
 
(24,218
)
Loss on disposal of assets
 
 
 
 
 
 
 
 
(9,019
)
Operating income
 
 
 
 
 
 
 
 
71,453

Interest on long-term debt
 
 
 
 
 
 
 
 
(93,949
)
Foreign exchange gain
 
 
 
 
 
 
 
 
6,982

Other financing charges
 
 
 
 
 
 
 
 
(22,435
)
Income tax expense
 
 
 
 
 
 
 
 
(50,606
)
Loss from continuing operations
 
 
 
 
 
 
 
 
(88,555
)
Earnings from discontinued operations, net of tax
 
 
 
 
 
 
 
 
1,024

Net loss
 
 
 
 
 
 
 
 
$
(87,531
)
 
(i)
Direct costs in the segment information presented excludes aircraft lease and associated costs. In the consolidated statement of operations these costs are combined.
(ii)
Adjusted EBITDAR is defined as earnings before interest, taxes, depreciation, amortization and aircraft lease and associated costs or total revenue plus earnings from equity accounted investees less direct costs excluding aircraft lease and associated costs and general and administration expenses.
(iii)
Asset impairments totaling $24.1 million relate to the Helicopter Services segment and $0.1 million relates to the
Corporate and other segment.

20.    Segment information (continued):
 
Three months ended January 31, 2014
 
 
 
 
 
 
 
 
 
 
Helicopter
services
 
Heli-One
 
Corporate and
other
 
Inter-segment
eliminations
 
Consolidated
Revenue from external customers
$
417,196

 
$
36,698

 
$

 
$

 
$
453,894

Add: Inter-segment revenues
2,118

 
69,258

 

 
(71,376
)
 

Total revenue
419,314

 
105,956

 

 
(71,376
)
 
453,894

Direct costs (i)
(303,677
)
 
(89,497
)
 

 
71,377

 
(321,797
)
Earnings from equity accounted investees
2,072

 

 

 

 
2,072

General and administration costs

 

 
(39,182
)
 

 
(39,182
)
Adjusted EBITDAR (ii)
117,709

 
16,459

 
(39,182
)
 
1

 
94,987

Aircraft lease and associated costs
(56,216
)
 

 

 

 
(56,216
)
Depreciation
 
 
 
 
 
 
 
 
(35,407
)
Asset impairments
 
 
 
 
 
 
 
 
58

Gain on disposal of assets
 
 
 
 
 
 
 
 
2,478

Operating income
 
 
 
 
 
 
 
 
5,900

Interest on long-term debt
 
 
 
 
 
 
 
 
(39,782
)
Foreign exchange loss
 
 
 
 
 
 
 
 
(11,573
)
Other financing charges
 
 
 
 
 
 
 
 
(5,730
)
Income tax expense
 
 
 
 
 
 
 
 
(6,689
)
Net loss
 
 
 
 
 
 
 
 
$
(57,874
)
Segment assets
$
1,906,172

 
$
428,551

 
$
832,500

 
$

 
$
3,167,223

Segment assets - held for sale
32,637

 

 

 

 
32,637

Total assets
$
1,938,809

 
$
428,551

 
$
832,500

 
$

 
$
3,199,860

 
(i)
Direct costs in the segment information presented excludes aircraft lease and associated costs. In the consolidated statement of operations these costs are combined.
(ii)
Adjusted EBITDAR is defined as earnings before interest, taxes, depreciation, amortization and aircraft lease and associated costs or total revenue plus earnings from equity accounted investees less direct costs excluding aircraft lease and associated costs and general and administration expenses.


20.
Segment information (continued):

Nine months ended January 31, 2014
 
 
 
 
 
 
 
 
 
 
Helicopter
Services
 
Heli-One
 
Corporate and
other
 
Inter-segment
eliminations
 
Consolidated
Revenue from external customers
$
1,212,561

 
$
99,636

 
$

 
$

 
$
1,312,197

Add: Inter-segment revenues
3,896

 
207,725

 

 
(211,621
)
 

Total revenue
1,216,457

 
307,361

 

 
(211,621
)
 
1,312,197

Direct costs (i)
(863,171
)
 
(273,315
)
 

 
210,234

 
(926,252
)
Earnings from equity accounted investees
5,990

 

 

 

 
5,990

General and administration costs

 

 
(77,839
)
 

 
(77,839
)
Adjusted EBITDAR (ii)
359,276

 
34,046

 
(77,839
)
 
(1,387
)
 
314,096

Aircraft lease and associated costs
(166,661
)
 

 

 

 
(166,661
)
Depreciation
 
 
 
 
 
 
 
 
(106,158
)
Asset impairments (iii)
 
 
 
 
 
 
 
 
(22,956
)
Loss on disposal of assets
 
 
 
 
 
 
 
 
(1,943
)
Operating income
 
 
 
 
 
 
 
 
16,378

Interest on long-term debt
 
 
 
 
 
 
 
 
(117,636
)
Foreign exchange loss
 
 
 
 
 
 
 
 
(24,476
)
Other financing charges
 
 
 
 
 
 
 
 
(1,615
)
Income tax expense
 
 
 
 
 
 
 
 
(17,489
)
Net loss
 
 
 
 
 
 
 
 
$
(144,838
)
 
(i)
Direct costs in the segment information presented excludes aircraft lease and associated costs. In the consolidated statement of operations these costs are combined.
(ii)
Adjusted EBITDAR is defined as earnings before interest, taxes, depreciation, amortization and aircraft lease and associated costs or total revenue plus earnings from equity accounted investees less direct costs excluding aircraft lease and associated costs and general and administration expenses.
(iii)
Asset impairments totaling $21.9 million relate to the Helicopter Services segment and $1.1 million relates to the Corporate and other segment.