Finance costs, net primarily includes interest on the Company's loans and borrowings, which decreased to due prepayments made during the years ended September 30, 2025 and 2024. During the year ended September 30, 2024, the extinguishment of the Senior Term Facilities Agreement resulted in the accelerated amortization of the transaction costs. See Note 15 – Loans and borrowings. Additionally, the TRA was introduced during the year ended September 30, 2024, which resulted in additional finance cost due to the unwinding of the discounting.