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Trade and Other Receivables | 9 Months Ended
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Jun. 30, 2025
Trade and Other Receivables |
Trade and Other Receivables |
4. | Trade and Other Receivables
|  | June 30, 2025 |  |  | September 30, 2024 |
Trade receivables, gross |  |  | 17,286 |  |  |  | 10,577 |
Expected credit losses |  |  | (58 | ) |  |  | (64 | )
Net trade receivables |  |  | 17,228 |  |  |  | 10,513 |
Other receivables |  |  | 1,874 |  |  |  | 779 |
Trade and other receivables |  |  | 19,102 |  |  |  | 11,292 |
As of June 30, 2025, 1.74% of the Company’s accounts receivable is over 90 days past due (September 30, 2024 – 0.77 %)
| Current | 31-60 | 61-90 | >90 days | total
% | 84.82% | 12.23% | 1.21% | 1.74% | 100%
Gross Trade receivable | $14,662 | $2,114 | $209 | $301 | $17,286
Expected loss rate | 0.05% | 0.24% | 0.42% | 14.73% | 0.09%
Expected loss provision | $7 | $5 | $1 | $44 | $57
As at September 30, 2024, 0.77% of the Company’s accounts receivable is over 90 days past due.
| Current | 31-60 | 61-90 | >90 days | total
% | 78.52% | 20.61% | 0.10% | 0.77% | 100%
Gross Trade receivable | 8,305 | 2,180 | 11 | 81 | 10,577
Expected loss rate | 0.05% | 0.24% | 0.42% | 66.67% | 0.60%
Expected loss provision | 4 | 5 | - | 55 | 64
The movement in the allowance for credit losses can be reconciled as follows:
|  | June 30, 2025 |  |  | September 30, 2024 |
Beginning balance |  |  | 64 |  |  |  | 257 |
Write off |  |  | - |  |  |  | (244 | )
Allowance provided/(recovery) |  |  | (7 | ) |  |  | 51 |
Ending balance |  |  | 57 |  |  |  | 64 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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