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Leases
12 Months Ended
Sep. 30, 2025
Presentation of leases for lessee [abstract]  
Leases
10.
LEASES

 

The Company, as a lessee, has lease contracts for various items of property and vehicles used in its operations. Certain leases include extension and termination options. These options are negotiated by management to provide flexibility in managing the leased-asset portfolio and align with the Company’s business needs.

 

Right-of-use assets

 

 

 

Buildings

 

 

Vehicles

 

 

Other

 

 

Total

 

Cost

 

 

 

 

 

 

 

 

 

 

 

 

September 30, 2023

 

 

177,139

 

 

 

5,432

 

 

 

 

 

 

182,571

 

Additions

 

 

81,869

 

 

 

3,363

 

 

 

11,312

 

 

 

96,544

 

Derecognition on termination

 

 

(6,721

)

 

 

(791

)

 

 

 

 

 

(7,512

)

Impact of foreign currency translation

 

 

(6,243

)

 

 

5

 

 

 

(502

)

 

 

(6,740

)

September 30, 2024

 

 

246,044

 

 

 

8,009

 

 

 

10,810

 

 

 

264,863

 

Additions

 

 

64,289

 

 

 

2,650

 

 

 

2,559

 

 

 

69,498

 

Derecognition on termination

 

 

(23,199

)

 

 

(1,075

)

 

 

 

 

 

(24,274

)

Impact of foreign currency translation

 

 

(8,591

)

 

 

2

 

 

 

(576

)

 

 

(9,165

)

September 30, 2025

 

 

278,543

 

 

 

9,586

 

 

 

12,793

 

 

 

300,922

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation

 

 

 

 

 

 

 

 

 

 

 

 

September 30, 2023

 

 

(57,736

)

 

 

(1,851

)

 

 

 

 

 

(59,587

)

Depreciation

 

 

(37,926

)

 

 

(1,668

)

 

 

(2,685

)

 

 

(42,279

)

Derecognition on termination

 

 

5,551

 

 

 

602

 

 

 

 

 

 

6,153

 

Impact of foreign currency translation

 

 

2,031

 

 

 

(4

)

 

 

157

 

 

 

2,184

 

September 30, 2024

 

 

(88,080

)

 

 

(2,921

)

 

 

(2,528

)

 

 

(93,529

)

Depreciation

 

 

(40,433

)

 

 

(2,114

)

 

 

(3,241

)

 

 

(45,788

)

Derecognition on termination

 

 

13,671

 

 

 

1,018

 

 

 

 

 

 

14,689

 

Impact of foreign currency translation

 

 

3,178

 

 

 

 

 

 

290

 

 

 

3,468

 

September 30, 2025

 

 

(111,664

)

 

 

(4,017

)

 

 

(5,479

)

 

 

(121,160

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Net book value

 

 

 

 

 

 

 

 

 

 

 

 

September 30, 2024

 

 

157,964

 

 

 

5,088

 

 

 

8,282

 

 

 

171,334

 

September 30, 2025

 

 

166,879

 

 

 

5,569

 

 

 

7,314

 

 

 

179,762

 

 

Lease liabilities

 

 

 

Buildings

 

 

Vehicles

 

 

Other

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

September 30, 2023

 

 

126,446

 

 

 

3,613

 

 

 

 

 

 

130,059

 

Additions, net*

 

 

79,705

 

 

 

3,166

 

 

 

12,840

 

 

 

95,711

 

Lease payments

 

 

(41,323

)

 

 

(1,783

)

 

 

(4,090

)

 

 

(47,196

)

Interest

 

 

8,066

 

 

 

181

 

 

 

1,155

 

 

 

9,402

 

Impact of foreign currency translation

 

 

(3,909

)

 

 

6

 

 

 

 

 

 

(3,903

)

September 30, 2024

 

 

168,985

 

 

 

5,183

 

 

 

9,905

 

 

 

184,073

 

Additions, net*

 

 

52,755

 

 

 

2,583

 

 

 

2,572

 

 

 

57,910

 

Lease payments

 

 

(45,148

)

 

 

(2,275

)

 

 

(4,291

)

 

 

(51,714

)

Interest

 

 

8,163

 

 

 

218

 

 

 

615

 

 

 

8,996

 

Impact of foreign currency translation

 

 

(6,020

)

 

 

2

 

 

 

(328

)

 

 

(6,346

)

September 30, 2025

 

 

178,735

 

 

 

5,711

 

 

 

8,473

 

 

 

192,919

 

*Additions, net consists of additions to lease liabilities, lease modifications, and derecognition on termination.

 

Ancillary expense related to variable lease payments not included within the measurement of lease liabilities on a monthly basis are immaterial, accounting for approximately 10% or less of total lease payments for buildings. Refer to Note 6 – Financial risk management objectives and policies for disclosure of lease liability maturities.

 

Variable lease payments, short term leases, and low value leases were not significant for the years ended September 30, 2025, 2024 and 2023.

 

For further detail with respect to the Company’s leases, refer to Note 3 – Accounting Policies and Note 29 – Related party disclosures.