v3.25.3
Goodwill (Tables)
12 Months Ended
Sep. 30, 2025
Disclosure of reconciliation of changes in goodwill [abstract]  
Summary of Goodwill

The goodwill has developed as follows:

 

 

Goodwill

 

October 1, 2023

 

1,593,917

 

Impact of foreign currency translation

 

(39,296

)

September 30, 2024

 

1,554,621

 

Impact of foreign currency translation

 

(42,351

)

September 30, 2025

 

1,512,270

 

Summary of Goodwill Balance Allocation into Current and Previous Groups of CGUs

The following table presents the goodwill balance allocation into the current groups of CGUs as of September 30, 2025:

 

 

Americas

 

 

EMEA

 

 

APAC

 

 

Total

 

September 30, 2025

 

552,947

 

 

 

792,723

 

 

 

166,600

 

 

 

1,512,270

 

 

The following table presents the goodwill balance allocation into the previous groups of CGUs as of September 30, 2024:

 

 

Americas

 

Europe

 

ASPA

 

MEAI

 

Total

September 30, 2024

579,864

 

743,157

 

165,235

 

66,365

 

1,554,621

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 for the impairment testing of the current groups of CGUs as of September 30, 2025:

 

 

September 30, 2025

 

 

Americas

 

 

EMEA

 

 

APAC

 

Terminal Growth Rate

 

1.5

%

 

 

1.5

%

 

 

1.5

%

Avg. EBITDA Margin rate (2026-2030)

 

28.6

%

 

 

35.7

%

 

 

31.0

%

Pre-tax discount rate

 

12.9

%

 

 

13.5

%

 

 

20.6

%

Avg. Revenue growth rate (2026-2030)

 

11.4

%

 

 

15.7

%

 

 

28.3

%

Avg. CapEx investments (2026-2030)

 

47,358

 

 

 

43,680

 

 

 

13,608

 

The following key assumptions have been used for the impairment testing of the previous groups of CGUs as of September 30, 2024:

 

 

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