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Financial Risk Management Objectives and Policies (Tables)
12 Months Ended
Sep. 30, 2025
Disclosure of detailed information about financial instruments [abstract]  
Schedule of Credit Risk Exposure by Risk Rating Grades for Trade Receivables

Credit risk exposure by risk rating grades for trade receivables is as follows:

 

 

 

Expected Credit Loss Rate

 

 

Gross Carrying Amount

 

 

Loss Allowance

 

Current (not past due)

 

 

0.0

%

 

 

121,375

 

 

 

 

1-30 days past due

 

 

0.0

%

 

 

22,677

 

 

 

 

31-60 days past due

 

 

1.6

%

 

 

8,966

 

 

 

(142

)

61-90 days past due

 

 

100.0

%

 

 

1,545

 

 

 

(1,545

)

More than 90 days past due

 

 

100.0

%

 

 

1,887

 

 

 

(1,887

)

September 30, 2025

 

 

 

 

 

156,450

 

 

 

(3,574

)

Current (not past due)

 

 

0.0

%

 

 

88,436

 

 

 

 

1-30 days past due

 

 

0.0

%

 

 

16,315

 

 

 

 

31-60 days past due

 

 

0.0

%

 

 

673

 

 

 

 

61-90 days past due

 

 

94.1

%

 

 

555

 

 

 

(522

)

More than 90 days past due

 

 

100.0

%

 

 

1,402

 

 

 

(1,402

)

September 30, 2024

 

 

 

 

 

107,381

 

 

 

(1,924

)

Summary of Contractual Undiscounted Future Cash Flow

The following table summarizes the amount of contractual undiscounted future cash flow requirements as of September 30, 2025:

 

Contractual obligations by fiscal year

 

On demand

 

2026

 

2027

 

2028

 

2029

 

2030

 

Thereafter

 

Total

Interest-bearing loans and borrowings (excluding interest)

 

 

5,090

 

4,840

 

4,603

 

892,699

 

226,908

 

 

1,134,140

Tax receivable agreement liability *

 

416,441

 

55,929

 

 

 

 

 

 

472,370

Interest accrued on interest-bearing loan and borrowings **

 

 

42,652

 

51,922

 

52,643

 

43,500

 

4,972

 

 

195,689

Lease liabilities

 

 

51,481

 

37,120

 

24,011

 

20,483

 

17,447

 

80,256

 

230,798

Derivative liabilities

 

 

347

 

 

 

 

 

 

347

Trade and other payables

 

 

136,003

 

 

 

 

 

 

136,003

Accrued liabilities

 

 

32,222

 

 

 

 

 

 

32,222

Other financial liabilities

 

 

3,855

 

 

 

 

 

 

3,855

Total contractual obligations

 

416,441

 

327,579

 

93,882

 

81,257

 

956,682

 

249,327

 

80,256

 

2,205,424

 

* Non-current portion of the Tax receivable agreement liability is reflected as "On demand" as the Company has the option to terminate the agreement with early payment. See Note 16 - Tax Receivable Agreement.

** Interest on loans and borrowings is based on expected forward interest rates.

Summary of Sensitivity Analysis for Foreign Exchange Rates

The USD was the most relevant currency during the periods presented in these consolidated financial statements:

 

 

 

Exchange rates at

Currency

 

September 30, 2025

 

September 30, 2024

 

September 30, 2023

US Dollar (USD)

 

1.17

 

1.12

 

1.06

Sensitivity Analysis for Foreign Exchange Risk

 

 

Year ended September 30,

 

 

 

2025

 

 

2024

 

 

2023

 

Change in EUR/USD + 10%

 

 

8,373

 

 

 

7,187

 

 

 

29,859

 

Change in EUR/USD - 10%

 

 

(10,233

)

 

 

(8,784

)

 

 

(36,495

)

Amounts Related to Items Designated as Hedged Item

The amounts related to the Original EUR Term Loan designated as the hedged item during the year ended September 30, 2024 were as follows:

Nominal
value

 

Carrying
value

 

Line item in
the statement
of financial
position

 

Change in fair
value used
for measuring
ineffectiveness
for the period

 

Change in
value
of hedging
instrument
recognized
in OCI

 

Hedge
ineffectiveness
recognized in
profit or loss

 

 

Loans and borrowings

 

(1,469)

 

(1,469)

 

 

Gains and losses from cash flow hedges during the year ended September 30, 2024 were as follows:

 

 

 

Cash flow hedge

 

Gains or losses from changes in fair value of hedging instruments

 

 

 

Recognized in equity

 

 

345

 

Recognized in profit or loss

 

 

 

Reclassification from the cash flow hedge reserve to profit or loss

 

 

 

Due to early discontinuation of the hedging relationship

 

 

549

 

Due to realization of the hedged item

 

 

1,224

 

 

Changes in the cash flow reserve during the year ended September 30, 2024 were as follows:

 

 

 

Cash flow hedge reserve

 

 

 

Hedging reserve

 

 

Cost of hedging reserve

 

September 30, 2023

 

 

1,611

 

 

 

(1,956

)

Effective portion of changes in fair value

 

 

(1,469

)

 

 

41

 

Amount reclassified to profit or loss

 

 

(142

)

 

 

1,915

 

Thereof due to early discontinuation of the hedging relationship

 

 

(142

)

 

 

691

 

Thereof due to realization of the hedged item

 

 

 

 

 

1,224

 

September 30, 2024