v3.26.1
Accruals and Provisions
6 Months Ended
Mar. 31, 2026
Accruals and Provisions  
Accruals and Provisions

10.Accruals and Provisions

Accruals mainly represent milestones not yet invoiced for inventory such as, but not limited to, batteries, integrated systems, and inverters. Generally, according to master supply agreements between the Company and suppliers of our inventory, vendor invoices are issued according to contracted billing schedules with certain milestones invoiced after delivery, upon full installation and commissioning of the equipment at substantial completion, and final completion project stages. Accruals and provisions consisted of the following:

In thousands

  ​ ​ ​

March 31, 2026

  ​ ​ ​

September 30, 2025

Accruals

$

218,848

$

203,410

Accruals with related parties

 

980

 

6,353

Accruals for software development costs

 

58

 

23

Provisions for expected project losses

 

12,076

 

15,684

Current portion of warranty accrual

 

22,648

 

20,765

Total

$

254,610

$

246,235