Variable Interest Entity (Tables)

9 Months Ended

Jun. 30, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of VIE's Assets and Liabilities

The following assets and liabilities of Profarma are included in the Company’s Consolidated Balance Sheets:


(in thousands)	June 30, 2026		September 30, 2025
Cash and cash equivalents	$	54,626	$	70,796
Accounts receivable, net	504,560		260,759
Inventories	397,753		303,480
Prepaid expenses and other	64,181		55,981
Property and equipment, net	81,457		65,410
Other intangible assets	50,669		53,861
Other long-term assets	111,860		99,519
Total assets	$	1,265,106	$	909,806

Accounts payable	$	514,894	$	349,876
Accrued expenses and other	127,506		71,383
Short-term debt	115,354		116,361
Long-term debt	116,539		65,390
Deferred income taxes	6,554		11,986
Other long-term liabilities	165,267		75,132
Total liabilities	$	1,046,114	$	690,128

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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