Income Tax (Tables)

12 Months Ended

Sep. 30, 2025

Disclosure of income tax [abstract]

Schedule of Major Components of Income Tax Expense

The major components of income tax expense are as follows:

	Year ended September 30,
	2025			2024			2023
Current income taxes		(101,054	)		(78,366	)		(50,849	)
Deferred income taxes		(20,599	)		(23,814	)		(27,781	)
Income tax expense		(121,653	)		(102,180	)		(78,630	)

Schedule of Reconciliation of Effective Tax Rate

The income taxes calculated at the effective tax rate reconcile as follows:

	Year ended September 30,
	2025			2024			2023
Net profit before tax		469,980			293,782			153,652
Expected income tax expense at a 25% statutory UK tax rate		(117,495	)		(73,446	)		(38,413	)
Increased/ decreased by:
- Non-deductible expenses for tax purposes		(2,936	)		(2,175	)		(2,699	)
- Non-deductible share-based compensation		(18	)		(1,098	)		(19,880	)
- Change in permanent items		—			—			687
- Minimum Taxation		—			(1,915	)		—
- Income exempted from tax		—			1,247			—
- Previous year current taxes		1,689			(354	)		(454	)
- Previous year deferred taxes		1,318			(5,042	)		(5,007	)
- Changes in non-recognition of deferred tax assets on temporary differences/tax loss carry forwards		1,504			(11,369	)		(8,400	)
- Tax rate differences		(18,202	)		(13,410	)		(5,628	)
- Tax rate changes		12,288			2,461			(142	)
- Other		199			2,921			1,306
Effective income tax expense		(121,653	)		(102,180	)		(78,630	)

During the year ended September 30, 2025, the gradual reduction of the German corporate income tax rate from 2028 to 2032 resulted in a deferred tax income of €11.6 million. This is reflected above in the Tax rate changes line item.

Schedule of Net Deferred Tax Assets and Liabilities

The net deferred tax assets and liabilities mainly relate to the following differences between IFRS and the tax base are shown in the following table:

	September 30, 2025						September 30, 2024
	Assets			Liabilities			Assets			Liabilities
Trade receivables		49			155			45			149
Inventories		60,608			3,390			64,093			4,385
Other current assets		73			5,134			79			2,413
Property, plant and equipment		3,073			10,676			6,712			9,580
Right-of-use assets		—			46,332			—			45,681
Intangible assets		—			220,607			—			204,456
Other current financial liabilities		11,567			—			12,025			—
Other current liabilities		794			1,637			2,450			926
Current provisions		14,420			1,837			10,103			3,012
Other non-current financial liabilities		39,958			6,532			37,712			7,364
Tax loss and interest carryforwards		13,885			—			13,861			—
Deferred tax assets (liabilities)		144,427			296,300			147,080			277,966
Offsetting		(132,871	)		(132,871	)		(146,963	)		(146,963	)
Deferred tax assets (liabilities) on balance sheet		11,556			163,429			117			131,003

Schedule of Deferred Taxes

The deferred taxes developed as follows:

	September 30, 2025			September 30, 2024
Net amount at October 1		(130,886	)		(109,794	)
thereof deferred tax assets		117			—
thereof deferred tax liabilities		(131,003	)		(109,794	)
Taxes charged:
to income statement		(20,599	)		(23,814	)
to other comprehensive income
Exchange differences		(388	)		2,722
Net amount at September 30		(151,873	)		(130,886	)
thereof deferred tax assets		11,556			117
thereof deferred tax liabilities		(163,429	)		(131,003	)

Schedule of Unrecognised Deferred Taxes

For the following (gross) items, no deferred taxes were recognized:

	September 30, 2025		September 30, 2024
Tax loss carry forwards		72,811		99,851