v3.26.1
Financial Instruments and Financial Risk Management (Tables)
6 Months Ended
Mar. 31, 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

 

March 31, 2026

 

 

September 30, 2025

 

Other assets

 

 

 

 

 

 

 

 

 

 

Senior Note - embedded derivative

 

3

 

FVtPL

 

 

18,254

 

 

 

22,796

 

Other current assets

 

 

 

 

 

 

 

 

 

 

Currency derivative

 

2

 

FVtPL

 

 

1,736

 

 

 

16,851

 

Other financial liabilities

 

 

 

 

 

 

 

 

 

 

Currency derivative

 

2

 

FVtPL

 

 

7,441

 

 

 

347

 

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

 

March 31, 2026

 

 

 

 

 

 

 

 

 

 

 

EUR Term Loan

 

2

 

 

375,000

 

 

 

375,206

 

 

 

379,700

 

USD Term Loan

 

2

 

 

103,294

 

 

 

103,291

 

 

 

106,387

 

Vendor Loan

 

2

 

 

217,408

 

 

 

226,128

 

 

 

230,901

 

Senior Notes

 

2

 

 

428,500

 

 

 

444,043

 

 

 

457,944

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

Senior Notes

 

2

 

 

428,500

 

 

 

444,963

 

 

 

450,961

 

 

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

March 31, 2026

 

 

 

 

 

 

Tax receivable agreement liability

 

3

 

355,100

 

387,472

 

 

 

 

 

 

 

September 30, 2025

 

 

 

 

 

 

Tax receivable agreement liability

 

3

 

356,764

 

370,080