v3.25.3
Fair Value Measurement (Tables)
12 Months Ended
Sep. 30, 2025
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, 2025

 

 

September 30, 2024

 

Other assets

 

 

 

 

 

 

 

 

 

 

Senior Note - embedded derivative

 

3

 

FVtPL

 

 

22,796

 

 

 

32,609

 

Other current assets

 

 

 

 

 

 

 

 

 

 

Currency derivative

 

2

 

FVtPL

 

 

16,851

 

 

 

8,104

 

Other financial liabilities

 

 

 

 

 

 

 

 

 

 

Currency derivative

 

2

 

FVtPL

 

 

347

 

 

 

625

 

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:

 

(EUR in thousands)

 

Level

 

Nominal value

 

 

Carrying value

 

 

Fair value

 

September 30, 2025

 

 

 

 

 

 

 

 

 

 

 

EUR Term Loan

 

2

 

 

375,000

 

 

 

375,112

 

 

 

387,500

 

USD Term Loan

 

2

 

 

103,731

 

 

 

103,677

 

 

 

107,246

 

Vendor Loan

 

2

 

 

217,408

 

 

 

221,391

 

 

 

230,176

 

Senior Notes

 

2

 

 

428,500

 

 

 

444,963

 

 

 

450,961

 

 

 

 

 

 

 

 

 

 

 

 

 

September 30, 2024

 

 

 

 

 

 

 

 

 

 

 

EUR Term Loan

 

2

 

 

375,000

 

 

 

375,905

 

 

 

396,560

 

USD Term Loan

 

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

 

The following table presents the fair value and fair value hierarchy of the Company's Tax receivable agreement liability carried at amortized cost:

 

 

 

Level

 

Carrying value

 

Fair value

September 30, 2025

 

 

 

 

 

 

Tax receivable agreement liability

 

3

 

356,764

 

370,080

 

 

 

 

 

 

 

September 30, 2024

 

 

 

 

 

 

Tax receivable agreement liability

 

3

 

359,890

 

382,619