Other Assets

12 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

Other Assets

13.OTHER ASSETS

Current
	September 30, 2025		September 30, 2024
Other current financial assets
Derivative financial instruments		16,851		8,104
Other financial assets		11,757		12,513
Total other current financial assets		28,608		20,617
Other current non-financial assets
Prepayments		21,323		17,514
VAT receivable		22,587		16,696
Right to return assets		1,412		1,411
Other		1,160		827
Total other current non-financial assets		46,482		36,448
Other current assets		75,090		57,065

The main component of current "Other financial assets" as of September 30, 2025 and 2024 relates to €9.8 million due from Ockenfels Group GmbH & Co. KG. See Note 29 – Related Party Disclosures. The remainder mainly relates to the government grant for the new production facility in Pasewalk. See Note 20 – Government Grant.

Non-current "Other assets" predominantly consists of the embedded derivative related to the Senior Notes. See Note 4 – Fair value measurement.