The change in operating segments discussed in Note 5 – Segment information also resulted in a change to the composition of the group of CGUs as each operating segment comprises a group of CGUs.

For each of the fiscal periods, the Company completed its annual impairment test and concluded that there was no impairment during the periods presented.

For purposes of impairment testing the carrying amounts of the groups of CGUs have been compared to their respective value in use as of September 30, 2025 and September 30, 2024. For all impairment tests, the value in use was determined using a discounted cash flow model.

The discount rate is based on a risk-free rate, an equity risk premium adjusted for betas of comparable publicly traded companies, a market risk premium, a country risk premium, and a cost of debt based on comparable corporate bond yields and the capital structure of the Company’s peer group.

As of the years ended September 30, 2025 and 2024, the excess of value in use over carrying amount was sufficient to conclude there were no reasonably likely changes in the assumptions used that would lead to an impairment in any of the CGU groups.