FORM 40-F ☐Registration statement pursuant to Section 12 of the Securities Exchange Act of 1934or For the fiscal year ended September 30, 2025Commission file number 000-29716 Securities registered or to be registered pursuant to Section 12(b) of the Act: Title of each class:Trading symbol:Name of each exchange on which registered:Class A subordinate voting sharesGIBNew York Stock Exchange Securities registered or to be registered pursuant to Section 12(g) of the Act: None Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None For annual reports, indicate by check mark the information filed with this form: ☑Annual Information Form☑Audited Annual Financial Statements Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the periodcovered by the annual report: 195,939,991 Class A subordinate voting shares and 24,122,758 Class B shares (multiple voting). Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Actduring the preceding 12 months (or for such shorter period that the registrant was required to file such reports); and (2) has beensubject to such filing requirements for the past 90 days: Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submittedpursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or such shorter period that the Yes☑No☐ Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 12b-2 of the Exchange Act:Emerging growth company☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised accounting standards† providedpursuant to Section 13(a) of the Exchange Act:☐ † The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board toits Accounting Standards Codification after April 5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registeredpublic If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements:☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b):☐ Undertaking Registrant undertakes to make available, in person or by telephone, representatives to respond to inquiries made by theCommission staff, and to furnish promptly, when requested to do so by the Commission staff, informationrelating to: the securities Controls and Procedures The Registrant has established and maintains disclosure controls and procedures designed to provide reasonable assurance that thematerial information relating to the Registrant is made known to the Chief Executive Officer and the Chief Financial Officer by others,particularly during the period in which annual and interim filings are prepared and that information required to be disclosed by theRegistrant in its annual filings, interim filings or other reports filed or submitted by the Registrant under Canadian and U.S. securities The Registrant has also established and maintains internal control over financial reporting, as defined under National Instrument52-109 and in Rule 13a-15(f) under the U.S. Securities Exchange Act of 1934, as amended. The Registrant’s internal control overfinancial reporting is a process designed under the supervision of the Chief Executive Officer and the Chief Financial Officer, andeffected by management and other key personnel of the Registrant, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for external purposes in accordance with International FinancialReporting Standards, as issued by the International Accounting Standards Board. However,because of its inherent limitations, internal The Registrant’s assessment and conclusion on the effectiveness of internal controls over financial reporting excludes the controls,policies and procedures of Apside-Advance SAS (Apside), the control of which was acquired on August 28, 2025. Apside’s results The effectiveness of the Registrant's internal control over financial reporting as of September 30, 2025 has been audited byPricewat