Fair Value Measurement

12 Months Ended

Sep. 30, 2023

Disclosure of fair value measurement [abstract]

FAIR VALUE MEASUREMENT

The following table presents the fair values and fair value hierarchy of the Company’s financial instruments that are carried at fair value on recurring basis in the consolidated statements of financial position:


			Fair value
	Level	Measurement	September 30, 2023 (Successor)		September 30, 2022 (Successor)
Derivative assets				31,708		10,234
Derivative assets not designated as hedging instruments	2	FVtPL		28,795		10,234
Derivative assets designated as hedging instruments	2	FVtOCI		2,913		—
Derivative liabilities	2	FVtPL		6,925		10,125

Changes in fair value of derivative assets and liabilities are recognized within the consolidated statements of profit or loss except for changes in the fair value of derivative financial instruments designated as hedging instruments which are recognized within other comprehensive income. The Company does not carry any other financial instruments at fair value either on a recurring or non-recurring basis. The derivative assets and liabilities are reflected in the statements of financial position within other assets, other current assets and other financial liabilities.

The following table presents the fair value and fair value hierarchy of the Company’s loans and borrowings carried at amortized cost:


	Level	Nominal value		Carrying value		Fair value
September 30, 2023 (Successor)
Term Loan (EUR)	2		375,000		368,701		348,426
Term Loan (USD)	2		781,315		730,855		694,889
Vendor Loan	2		299,560		305,048		235,687
Senior Notes	2		428,500		448,434		373,682

September 30, 2022 (Successor)
Term Loan (EUR)	2		375,000		367,193		294,461
Term Loan (USD)	2		860,854		856,505		719,761
Vendor Loan	2		287,018		292,275		185,783
Senior Notes	2		428,500		449,698		328,816

There were no transfers between levels during any reporting period.