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Operating Expenses (Tables)
12 Months Ended
Sep. 30, 2023
Notes and other explanatory information [abstract]  
Summary of Cost of Sales

 

 

Cost of sales

 

 

 

Successor

 

 

 

Predecessor

 

 

 

Year ended September 30, 2023

 

 

Year ended September 30, 2022

 

 

Period from May 1, 2021 through September 30, 2021

 

 

 

Period from October 1, 2020, 2021 through April 30, 2021

 

Depreciation & amortization

 

 

(14,843

)

 

 

(14,027

)

 

 

(5,357

)

 

 

 

(9,809

)

Personnel costs

 

 

(153,868

)

 

 

(119,288

)

 

 

(39,906

)

 

 

 

(54,402

)

Cost of materials

 

 

(327,954

)

 

 

(299,691

)

 

 

(246,660

)

 

 

 

(128,937

)

Properties & buildings maintenance, occupancy and incidental costs

 

 

(20,737

)

 

 

(14,409

)

 

 

(4,865

)

 

 

 

(5,814

)

Logistic expenses

 

 

(4,242

)

 

 

(1,078

)

 

 

(366

)

 

 

 

(1,587

)

IT & Consulting

 

 

(25,209

)

 

 

(24,047

)

 

 

(5,921

)

 

 

 

(7,675

)

Other

 

 

(19,263

)

 

 

(20,491

)

 

 

(8,618

)

 

 

 

(4,973

)

Cost of sales

 

 

(566,117

)

 

 

(493,031

)

 

 

(311,693

)

 

 

 

(213,197

)

Summary of Selling and Distribution Expenses

 

 

Selling and distribution expenses

 

 

 

Successor

 

 

 

Predecessor

 

 

 

Year ended September 30, 2023

 

 

Year ended September 30, 2022

 

 

Period from May 1, 2021 through September 30, 2021

 

 

 

Period from October 1, 2020, 2021 through April 30, 2021

 

Depreciation & amortization

 

 

(55,374

)

 

 

(50,996

)

 

 

(19,356

)

 

 

 

(6,991

)

Personnel costs

 

 

(87,963

)

 

 

(71,325

)

 

 

(25,551

)

 

 

 

(32,154

)

Marketing and selling expenses

 

 

(129,478

)

 

 

(107,208

)

 

 

(32,118

)

 

 

 

(34,963

)

Logistic expenses

 

 

(89,377

)

 

 

(51,806

)

 

 

(18,293

)

 

 

 

(21,294

)

IT & Consulting

 

 

(71,252

)

 

 

(43,983

)

 

 

(17,984

)

 

 

 

(11,451

)

Other

 

 

(22,407

)

 

 

(22,053

)

 

 

(10,361

)

 

 

 

(4,955

)

Selling and distribution expenses

 

 

(455,851

)

 

 

(347,371

)

 

 

(123,663

)

 

 

 

(111,808

)

Summary of General Administration Expenses

 

 

General administration expenses

 

 

 

Successor

 

 

 

Predecessor

 

 

 

Year ended September 30, 2023

 

 

Year ended September 30, 2022

 

 

Period from May 1, 2021 through September 30, 2021

 

 

 

Period from October 1, 2020, 2021 through April 30, 2021

 

Depreciation & amortization

 

 

(13,196

)

 

 

(16,238

)

 

 

(4,308

)

 

 

 

(9,072

)

Personnel costs

 

 

(113,905

)

 

 

(41,267

)

 

 

(18,041

)

 

 

 

(15,061

)

Insurance

 

 

(2,965

)

 

 

(2,703

)

 

 

(938

)

 

 

 

(795

)

IT & Consulting

 

 

(24,257

)

 

 

(24,902

)

 

 

(3,881

)

 

 

 

(16,269

)

Other

 

 

(17,066

)

 

 

(1,479

)

 

 

(3,871

)

 

 

 

(11,431

)

General administration expenses

 

 

(171,388

)

 

 

(86,589

)

 

 

(31,039

)

 

 

 

(52,628

)