Financial Risk Management Objectives and Policies (Tables)
|
12 Months Ended |
Sep. 30, 2024 |
|---|
| 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:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted-Average Loss Rate |
|
|
Gross Carrying Amount |
|
|
Loss Allowance |
|
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 |
) |
Current (not past due) |
|
|
0.0 |
% |
|
|
66,167 |
|
|
|
— |
|
1-30 days past due |
|
|
0.0 |
% |
|
|
15,839 |
|
|
|
— |
|
31-60 days past due |
|
|
0.0 |
% |
|
|
5,848 |
|
|
|
— |
|
61-90 days past due |
|
|
30.5 |
% |
|
|
750 |
|
|
|
(229 |
) |
More than 90 days past due |
|
|
82.0 |
% |
|
|
3,090 |
|
|
|
(2,534 |
) |
September 30, 2023 |
|
|
|
|
|
91,694 |
|
|
|
(2,763 |
) |
|
| Summary of Contractual Undiscounted Future Cash Flow |
The following table summarizes the amount of contractual undiscounted future cash flow requirements as of September 30, 2024:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Contractual obligations by fiscal year |
|
On demand |
|
2025 |
|
2026 |
|
2027 |
|
2028 |
|
2029 |
|
Thereafter |
|
Total |
Interest-bearing loans and borrowings (excluding interest) |
|
— |
|
7,889 |
|
7,502 |
|
7,134 |
|
6,784 |
|
506,463 |
|
636,805 |
|
1,172,577 |
Tax receivable agreement liability * |
|
504,475 |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
504,475 |
Interest accrued on interest-bearing loan and borrowings ** |
|
— |
|
61,597 |
|
57,042 |
|
56,294 |
|
55,950 |
|
45,000 |
|
4,564 |
|
280,447 |
Lease liabilities |
|
— |
|
49,304 |
|
44,181 |
|
29,283 |
|
17,230 |
|
13,681 |
|
67,402 |
|
221,081 |
Derivative liabilities |
|
— |
|
625 |
|
— |
|
— |
|
— |
|
— |
|
— |
|
625 |
Trade and other payables |
|
— |
|
136,280 |
|
— |
|
— |
|
— |
|
— |
|
— |
|
136,280 |
Accrued liabilities |
|
— |
|
29,411 |
|
— |
|
— |
|
— |
|
— |
|
— |
|
29,411 |
Other liabilities |
|
— |
|
3,346 |
|
— |
|
— |
|
— |
|
— |
|
— |
|
3,346 |
Total contractual obligations |
|
504,475 |
|
288,452 |
|
108,725 |
|
92,711 |
|
79,964 |
|
565,144 |
|
708,771 |
|
2,348,242 |
* Tax receivable agreement liability is reflected fully as "On demand" as per the agreement. See Note 16 - Tax Receivable Agreement. ** Interest on loans and borrowings is based on expected forward interest rates.
|
| Sensitivity Analysis for Foreign Exchange Risk |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended September 30, |
|
|
|
2024 |
|
|
2023 |
|
|
2022 |
|
Change in EUR/USD + 10% |
|
|
7,187 |
|
|
|
29,859 |
|
|
|
34,060 |
|
Change in EUR/USD - 10% |
|
|
(8,784 |
) |
|
|
(36,495 |
) |
|
|
(41,629 |
) |
Change in EUR/CAD + 10% |
|
|
(3,061 |
) |
|
|
2,467 |
|
|
|
3,851 |
|
Change in EUR/CAD - 10% |
|
|
3,742 |
|
|
|
(3,015 |
) |
|
|
(4,707 |
) |
Change in EUR/JPY + 10% |
|
|
(1,461 |
) |
|
|
(14 |
) |
|
|
69 |
|
Change in EUR/JPY - 10% |
|
|
1,785 |
|
|
|
17 |
|
|
|
(84 |
) |
|
| Amounts Related to Items Designated as Hedged Item |
The amounts related to the Original EUR Term Loan designated as the hedged item 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 |
September 30, 2024 |
|
— |
|
— |
|
Loans and borrowings |
|
(1,469) |
|
(1,469) |
|
— |
September 30, 2023 |
|
375,000 |
|
368,701 |
|
Loans and borrowings |
|
1,611 |
|
1,611 |
|
— |
Gains and losses from cash flow hedges
|
|
|
|
|
|
|
|
|
|
|
Year ended September 30, |
|
|
|
2024 |
|
|
2023 |
|
Gains or losses from changes in fair value of hedging instruments |
|
|
|
|
|
|
Recognized in equity |
|
|
345 |
|
|
|
(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 |
|
|
|
272 |
|
Changes in the cash flow reserve
|
|
|
|
|
|
|
|
|
|
|
Cash flow hedge reserve |
|
|
|
Hedging reserve |
|
|
Cost of hedging reserve |
|
October 1, 2022 |
|
|
— |
|
|
|
— |
|
Effective portion of changes in fair value |
|
|
1,611 |
|
|
|
(2,228 |
) |
Amount reclassified to profit or loss |
|
|
— |
|
|
|
272 |
|
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 |
|
|
— |
|
|
|
— |
|
|