v3.24.4
Goodwill (Tables)
12 Months Ended
Sep. 30, 2024
Disclosure of reconciliation of changes in goodwill [abstract]  
Summary of Goodwill

The goodwill has developed as follows:

 

 

Goodwill

 

October 1, 2022

 

1,674,293

 

Impact of foreign currency translation

 

(80,376

)

September 30, 2023

 

1,593,917

 

Impact of foreign currency translation

 

(39,296

)

September 30, 2024

 

1,554,621

 

Summary of Goodwill Balance Allocation into Applicable Groups of CGUs

The following table outlines the goodwill balance allocation into the applicable groups of CGUs:

 

 

Americas

 

 

Europe

 

 

ASPA

 

 

MEAI

 

 

Total

 

September 30, 2024

 

579,864

 

 

 

743,157

 

 

 

165,235

 

 

 

66,365

 

 

 

1,554,621

 

September 30, 2023

 

612,814

 

 

 

742,915

 

 

 

167,453

 

 

 

70,735

 

 

 

1,593,917

 

Schedule of Key Assumptions Used in Impairment Test

For all impairment tests, the value in use was determined using a discounted cash flow model. The following key assumptions have been used:

 

 

September 30, 2024

 

 

Americas

 

 

Europe

 

 

ASPA

 

 

MEAI

 

Terminal Growth Rate

 

1.5

%

 

 

1.5

%

 

 

1.5

%

 

 

1.5

%

Avg. EBITDA Margin rate (2025-2029)

 

31.2

%

 

 

34.8

%

 

 

31.7

%

 

 

23.2

%

Pre-tax discount rate

 

13.9

%

 

 

12.9

%

 

 

19.6

%

 

 

19.6

%

Avg. Revenue growth rate (2025-2029)

 

15.0

%

 

 

16.0

%

 

 

30.0

%

 

 

30.0

%

Avg. CapEx investments (2025-2029)

 

41,868

 

 

 

33,296

 

 

 

9,605

 

 

 

5,097

 

 

 

September 30, 2023

 

 

Americas

 

 

Europe

 

 

ASPA

 

 

MEAI

 

Terminal Growth Rate

 

1.5

%

 

 

1.5

%

 

 

1.5

%

 

 

1.5

%

Avg. EBITDA Margin rate (2024-2028)

 

33.7

%

 

 

28.9

%

 

 

27.1

%

 

 

27.1

%

Pre-tax discount rate

 

15.3

%

 

 

14.7

%

 

 

21.4

%

 

 

22.2

%

Avg. Revenue growth rate (2024-2028)

 

15.4

%

 

 

17.0

%

 

 

30.4

%

 

 

30.1

%

Avg. CapEx investments (2024-2028)

 

44,526

 

 

 

35,361

 

 

 

9,333

 

 

 

4,965