v3.24.4
Fair Value Measurement (Tables)
12 Months Ended
Sep. 30, 2024
Disclosure of fair value measurement [abstract]  
Schedule of Fair Values and Fair Value Hierarchy of Financial Instruments Carried at Fair Value on Recurring Basis

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, 2024

 

 

September 30, 2023

 

Derivative assets

 

 

 

 

 

 

40,713

 

 

 

31,708

 

Derivative assets not designated as hedging instruments

 

2

 

FVtPL

 

 

40,713

 

 

 

28,795

 

Derivative assets designated as hedging instruments

 

2

 

N/A

 

 

—

 

 

 

2,913

 

Derivative liabilities

 

2

 

FVtPL

 

 

625

 

 

 

6,925

 

Schedule of Fair Value and Fair Value Hierarchy of Loans and Borrowings and Tax Receivable Liability Carried at Amortized Cost

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, 2024

 

 

 

 

 

 

 

 

 

 

 

New Term Loan (EUR)

 

2

 

 

375,000

 

 

 

375,905

 

 

 

396,560

 

New Term Loan (USD)

 

2

 

 

160,772

 

 

 

159,870

 

 

 

169,363

 

Vendor Loan

 

2

 

 

208,305

 

 

 

212,121

 

 

 

216,322

 

Senior Notes

 

2

 

 

428,500

 

 

 

446,739

 

 

 

449,533

 

 

 

 

 

 

 

 

 

 

 

 

 

September 30, 2023

 

 

 

 

 

 

 

 

 

 

 

Original Term Loan (EUR)

 

2

 

 

375,000

 

 

 

368,701

 

 

 

348,426

 

Original 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

 

The following table presents the fair value and fair value hierarchy of the Company's Tax Receivable Liability carried at amortized cost:

 

 

 

Level

 

Carrying value

 

Fair value

September 30, 2024

 

 

 

 

 

 

Tax receivable agreement liability

 

3

 

359,890

 

382,619