Financial Instruments and Financial Risk Management (Tables)

9 Months Ended

Jun. 30, 2026

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, 2026				September 30, 2025
Other assets
Original Senior Notes - embedded derivative		3		FVtPL			—				22,796
New Senior Notes - embedded derivative		3		FVtPL			5,621				—
Other current assets
Currency derivative		2		FVtPL			2,174				16,851
Other financial liabilities
Currency derivative		2		FVtPL			9,307				347

Schedule of Fair Value of Embedded Derivative Asset, Reasonably Possible Changes of Significant Unobservable and Observable Inputs

For the fair value of the embedded derivative asset, reasonably possible changes as at June 30, 2026 to one of the significant unobservable and observable inputs, holding other inputs constant, would have the following effects:


						Profit or loss
(EUR in thousands)		Input		Movement		Increase		Decrease
June 30, 2026
Credit spread		1.55%		0.4%		(2,513)		4,246
Risk free rate		2.76%		1.0%		(4,330)		12,321
Credit spread volatility		0.66%		10.0%		159		(143)

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, 2026
EUR Term Loan		2			375,000				375,646				391,588
USD Term Loan		2			102,934				102,931				106,873
Vendor Loan		2			226,908				228,565				236,121
New Senior Notes		2			900,000				900,159				929,668
Revolving Credit Facility1		2			80,000				80,109				80,109

September 30, 2025
EUR Term Loan		2			375,000				375,112				387,500
USD Term Loan		2			103,731				103,677				107,246
Vendor Loan		2			217,408				221,391				230,176
Original Senior Notes		2			428,500				444,963				450,961

1The fair value of the Revolving Credit Facility is equal to the carrying value as of June 30, 2026 as the balance was expected to be paid within the fiscal year. See Note 21 - Subsequent events for further information on the repayment of the Revolving Credit Facility.

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, 2026
Tax receivable agreement liability		3		361,259		365,202

September 30, 2025
Tax receivable agreement liability		3		356,764		370,080