Financial Risk Management Objectives and Policies (Tables)
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12 Months Ended |
Sep. 30, 2025 |
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| 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:
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Expected Credit Loss Rate |
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Gross Carrying Amount |
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Loss Allowance |
|
Current (not past due) |
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|
0.0 |
% |
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|
121,375 |
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|
|
— |
|
1-30 days past due |
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|
0.0 |
% |
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22,677 |
|
|
|
— |
|
31-60 days past due |
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|
1.6 |
% |
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8,966 |
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|
(142 |
) |
61-90 days past due |
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|
100.0 |
% |
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1,545 |
|
|
|
(1,545 |
) |
More than 90 days past due |
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|
100.0 |
% |
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|
1,887 |
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(1,887 |
) |
September 30, 2025 |
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|
|
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156,450 |
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(3,574 |
) |
Current (not past due) |
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0.0 |
% |
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88,436 |
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|
— |
|
1-30 days past due |
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|
0.0 |
% |
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16,315 |
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|
— |
|
31-60 days past due |
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|
0.0 |
% |
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|
673 |
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|
— |
|
61-90 days past due |
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|
94.1 |
% |
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|
555 |
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(522 |
) |
More than 90 days past due |
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|
100.0 |
% |
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1,402 |
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(1,402 |
) |
September 30, 2024 |
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107,381 |
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(1,924 |
) |
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| Summary of Contractual Undiscounted Future Cash Flow |
The following table summarizes the amount of contractual undiscounted future cash flow requirements as of September 30, 2025:
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Contractual obligations by fiscal year |
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On demand |
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2026 |
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2027 |
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2028 |
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2029 |
|
2030 |
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Thereafter |
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Total |
Interest-bearing loans and borrowings (excluding interest) |
|
— |
|
5,090 |
|
4,840 |
|
4,603 |
|
892,699 |
|
226,908 |
|
— |
|
1,134,140 |
Tax receivable agreement liability * |
|
416,441 |
|
55,929 |
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— |
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— |
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— |
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— |
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— |
|
472,370 |
Interest accrued on interest-bearing loan and borrowings ** |
|
— |
|
42,652 |
|
51,922 |
|
52,643 |
|
43,500 |
|
4,972 |
|
— |
|
195,689 |
Lease liabilities |
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— |
|
51,481 |
|
37,120 |
|
24,011 |
|
20,483 |
|
17,447 |
|
80,256 |
|
230,798 |
Derivative liabilities |
|
— |
|
347 |
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— |
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— |
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— |
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— |
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— |
|
347 |
Trade and other payables |
|
— |
|
136,003 |
|
— |
|
— |
|
— |
|
— |
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— |
|
136,003 |
Accrued liabilities |
|
— |
|
32,222 |
|
— |
|
— |
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— |
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— |
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— |
|
32,222 |
Other financial liabilities |
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— |
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3,855 |
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— |
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— |
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— |
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— |
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— |
|
3,855 |
Total contractual obligations |
|
416,441 |
|
327,579 |
|
93,882 |
|
81,257 |
|
956,682 |
|
249,327 |
|
80,256 |
|
2,205,424 |
* Non-current portion of the Tax receivable agreement liability is reflected as "On demand" as the Company has the option to terminate the agreement with early payment. See Note 16 - Tax Receivable Agreement. ** Interest on loans and borrowings is based on expected forward interest rates.
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| Summary of Sensitivity Analysis for Foreign Exchange Rates |
The USD was the most relevant currency during the periods presented in these consolidated financial statements:
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Exchange rates at |
Currency |
|
September 30, 2025 |
|
September 30, 2024 |
|
September 30, 2023 |
US Dollar (USD) |
|
1.17 |
|
1.12 |
|
1.06 |
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| Sensitivity Analysis for Foreign Exchange Risk |
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Year ended September 30, |
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2025 |
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2024 |
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2023 |
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Change in EUR/USD + 10% |
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8,373 |
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|
7,187 |
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29,859 |
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Change in EUR/USD - 10% |
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(10,233 |
) |
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(8,784 |
) |
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(36,495 |
) |
|
| Amounts Related to Items Designated as Hedged Item |
The amounts related to the Original EUR Term Loan designated as the hedged item during the year ended September 30, 2024 were as follows:
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Nominal
value |
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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 |
— |
|
— |
|
Loans and borrowings |
|
(1,469) |
|
(1,469) |
|
— |
Gains and losses from cash flow hedges during the year ended September 30, 2024 were as follows:
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Cash flow hedge |
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Gains or losses from changes in fair value of hedging instruments |
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Recognized in equity |
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|
345 |
|
Recognized in profit or loss |
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|
— |
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Reclassification from the cash flow hedge reserve to profit or loss |
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|
Due to early discontinuation of the hedging relationship |
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|
549 |
|
Due to realization of the hedged item |
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|
1,224 |
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Changes in the cash flow reserve during the year ended September 30, 2024 were as follows:
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Cash flow hedge reserve |
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Hedging reserve |
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Cost of hedging reserve |
|
September 30, 2023 |
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1,611 |
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(1,956 |
) |
Effective portion of changes in fair value |
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|
(1,469 |
) |
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|
41 |
|
Amount reclassified to profit or loss |
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(142 |
) |
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|
1,915 |
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Thereof due to early discontinuation of the hedging relationship |
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(142 |
) |
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|
691 |
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Thereof due to realization of the hedged item |
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|
— |
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|
1,224 |
|
September 30, 2024 |
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— |
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— |
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