v3.25.2
Financial Instruments and Financial Risk Management (Tables)
9 Months Ended
Jun. 30, 2025
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

 

June 30, 2025

 

 

September 30, 2024

 

Other assets

 

 

 

 

 

 

 

 

 

 

Senior Note - embedded derivative

 

3

 

FVtPL

 

 

25,539

 

 

 

32,609

 

Other current assets

 

 

 

 

 

 

 

 

 

 

Currency derivative

 

2

 

FVtPL

 

 

23,924

 

 

 

8,104

 

Other financial liabilities

 

 

 

 

 

 

 

 

 

 

Currency derivative

 

2

 

FVtPL

 

 

1,530

 

 

 

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

 

June 30, 2025

 

 

 

 

 

 

 

 

 

 

 

*EUR Term Loan

 

2

 

 

375,000

 

 

 

375,031

 

 

 

387,362

 

*USD Term Loan

 

2

 

 

147,896

 

 

 

147,843

 

 

 

155,301

 

Vendor Loan

 

2

 

 

217,408

 

 

 

218,996

 

 

 

225,685

 

Senior Notes

 

2

 

 

428,500

 

 

 

439,790

 

 

 

436,059

 

 

 

 

 

 

 

 

 

 

 

 

 

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 interim condensed consolidated financial statements.

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

June 30, 2025

 

 

 

 

 

 

Tax receivable agreement liability

 

3

 

364,217

 

379,436

 

 

 

 

 

 

 

September 30, 2024

 

 

 

 

 

 

Tax receivable agreement liability

 

3

 

359,890

 

382,619