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Financial Instruments and Financial Risk Management (Tables)

3 Months Ended

Dec. 31, 2024

Disclosure of detailed information about financial instruments [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 a recurring basis in the consolidated statements of financial position:

						Fair value
		Level		Measurement		December 31, 2024				September 30, 2024
Derivative assets							31,103				40,713
Senior Note - embedded derivative		3		FVtPL			29,352				32,609
Currency derivative		2		FVtPL			1,750				8,104
Derivative liabilities		2		FVtPL			18,570				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
December 31, 2024
*EUR Term Loan		2			375,000				375,495				386,340
*USD Term Loan		2			171,095				172,071				177,058
Vendor Loan		2			208,305				214,415				220,025
Senior Notes		2			428,500				440,678				445,456
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 New EUR Term Loan and New USD Term Loan, as defined in the Form 20-F for the year ended September 30, 2024, are referred to as the EUR Term Loan and USD Term Loan, respectively, throughout these condensed consolidated interim financial statements.

The following table presents the fair value and fair value hierarchy of the Company's Tax Receivable Liability carried at amortized cost:

		Level		Carrying value		Fair value
December 31, 2024
Tax receivable agreement liability		3		377,331		383,207
September 30, 2024
Tax receivable agreement liability		3		359,890		382,619

X

- Definition

The disclosure of derivative financial instruments. [Refer: Derivatives [member]]

+ References

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- Definition

The disclosure of the fair value measurement of liabilities.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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