Zapp Electric Vehicles Group Limited (ZAPP) 20-F 30 Jan 25 2024 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Sep. 30, 2024 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Registrant Name	Zapp Electric Vehicles Group Limited
Entity Central Index Key	0001955104
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Securities Act File Number	001-41693
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	87/1 Wireless Road
Entity Address, Address Line Two	26/F Capital TowerAll Seasons Place
Entity Address, Address Line Three	Lumpini, Pathumwan
Entity Address, City or Town	Bangkok
Entity Address, Postal Zip Code	10330
Entity Address, Country	TH
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	PKF Littlejohn LLP
Auditor Firm ID	2814
Auditor Location	London, United Kingdom
Auditor Opinion [Text Block]	Opinion on the Financial Statements We have audited the accompanying consolidated statements of financial positions of Zapp Electric Vehicles Group Limited and its subsidiaries (the “Company”) as of September 30, 2024 and 2023, and the related consolidated statements of profit or loss and other comprehensive income, changes in equity and cash flows for each of the two years in the period ended September 30, 2024, and the related notes (collectively referred to as the "consolidated financial statements"). In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended September 30, 2024 in conformity with the International Financial Reporting Standards as issued by the International Accounting Standards Board.
Entity Common Stock, Shares Outstanding	4,926,711
Ordinary Shares
Document Information [Line Items]
Trading Symbol	ZAPP
Title of 12(b) Security	Ordinary Shares
Security Exchange Name	NASDAQ
Warrants
Document Information [Line Items]
Trading Symbol	ZAPPW
Title of 12(b) Security	Warrants
Security Exchange Name	NASDAQ
Business Contact
Document Information [Line Items]
Contact Personnel Name	Theodore Allegaert, Chief Legal Officer
Entity Address, Address Line One	87/1 Wireless Road –
Entity Address, Address Line Two	26/F Capital TowerAll Seasons Place
Entity Address, Address Line Three	Lumpini, Pathumwan
Entity Address, City or Town	Bangkok
Entity Address, Postal Zip Code	10330
City Area Code	+66
Local Phone Number	2654 3550
Contact Personnel Email Address	ta@zappev.com
Entity Address, Country	TH

CONSOLIDATED STATEMENT OF PROFI

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 17,440
Cost of sales	(13,119)
Gross profit	4,321
Selling and distribution expenses	(325,787)	$ (1,425,334)
General and administrative expenses	(5,910,012)	(6,372,718)
Operating loss	(6,231,478)	(7,798,052)
Finance income	2,086	9,292
Finance expense	(1,169,261)	(561,005)
Other expenses	(1,609,428)	(213,747,726)
Loss before tax	(9,008,081)	(222,097,491)
Loss for the period	$ (9,008,081)	$ (222,097,491)
Earnings per share
Basic earnings per share	$ (2.56)	$ (92.99)
Diluted earnings per share	$ (2.56)	$ (92.99)
Foreign currency translation differences	$ (525,448)	$ (24,402)
Other comprehensive loss for the period, net of tax	(525,448)	(24,402)
Total comprehensive loss for the period	$ (9,533,529)	$ (222,121,893)

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Current assets [abstract]
Cash and cash equivalents	$ 1,565,117	$ 823,223
Inventory	505,212	566,226
Trade and other receivables	1,384,762	1,261,700
Total current assets	3,455,091	2,651,149
Non-current assets [abstract]
Property, plant and equipment	460,876	590,795
Right-of-use assets	339,568	359,057
Intangible assets	1,034,440	1,042,880
Derivative assets - non-current		2,660,568
Other non-current assets	105,480	37,374
Total non-current assets	1,940,364	4,690,674
Total assets	5,395,455	7,341,823
Current liabilities
Trade and other payables	20,665,065	19,884,517
Loans and borrowings - current	5,734,282	3,713,717
Lease liabilities - current	78,125	99,961
Derivative liabilities - current	407,480
Total current liabilities	26,884,952	23,698,195
Non-current liabilities
Loans and borrowings - non-current	319,200	1,022,866
Lease liabilities - non-current	285,593	296,773
Derivative liabilities - non-current	242,653	603,028
Other non-current liabilities	179,462	158,578
Total non-current liabilities	1,026,908	2,081,245
Total liabilities	27,911,860	25,779,440
Equity
Share capital	9,853	5,790
Share premium	127,410,994	120,966,057
Merger reserve	12,838,970	12,838,970
Share option reserve	76,321,588	77,315,847
Foreign currency translation reserve	(788,675)	(263,227)
Equity accounted warrants		345,218
Accumulated deficit	(238,309,135)	(229,646,272)
Total equity	(22,516,405)	(18,437,617)
Total equity and liabilities	$ 5,395,455	$ 7,341,823

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($)	Total	Share Capital	Share Premium	Accumulated Deficit	Share Option Reserve	Equity Accounted Warrants	Merger Reserve	Foreign Currency Translation Reserve
Beginning balance at Sep. 30, 2022	$ 2,512,440	$ 940	$ 8,994,292	$ (7,544,340)	$ 1,300,373			$ (238,825)
Comprehensive loss for the year
Loss for the year	(222,097,491)			(222,097,491)
Other comprehensive loss	(24,402)							(24,402)
Contributions by and distributions to owners
Conversion from convertible loan note	6,296,437	190	6,296,247
Loss on disposal of affiliate	(4,441)			(4,441)
Recapitalization at the Business Combination	116,921,320	4,417	103,732,715			$ 345,218	$ 12,838,970
Shares issued under FPA agreement	1,943,046	243	1,942,803
Share based payments	76,015,474				76,015,474
Ending balance at Sep. 30, 2023	(18,437,617)	5,790	120,966,057	(229,646,272)	77,315,847	345,218	12,838,970	(263,227)
Comprehensive loss for the year
Loss for the year	(9,008,081)			(9,008,081)
Other comprehensive loss	(525,448)							(525,448)
Contributions by and distributions to owners
Shares issued on exercise of employee share options	44	200	887,791		(887,947)
Shares issued for cash, net of issuance costs	1,126,000	671	1,125,329
Shares Issued in Relation to the SEPAs	4,244,759	2,990	4,241,769
Shares issued under FPA agreement		200	887,791
Shares issued to settle MSA and CSA compensation	40,250	47	190,203		(150,000)
Transfer from share premium in connection with the RSS (see note 4)		155	(155)
Transfer of expired warrants to accumulated deficit				345,218		$ (345,218)
Share based payments	43,688				43,688
Ending balance at Sep. 30, 2024	$ (22,516,405)	$ 9,853	$ 127,410,994	$ (238,309,135)	$ 76,321,588		$ 12,838,970	$ (788,675)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Loss for the period	$ (9,008,081)	$ (222,097,491)
Adjustment for:
Depreciation of property, plant and equipment and right-of-use assets	267,457	287,800
Impairment of property, plant and equipment and right-of-use assets		40,599
Amortization of intangible assets	138,078	136,489
Equity-settled share-based payment charge relating to the normal course of business	64,589	1,119,712
Equity-settled share-based payment charges relating to the Business Combination		69,772,785
Fair value movements	2,308,249	46,477,209
Foreign exchange movements	(698,142)	96,548
Share-based payment charge on acquisition of CIIG		81,551,286
Professional fees relating to the Business Combination		15,992,016
Gain on early termination of leases		(11,309)
Gain on disposal of shares in affiliates		(1,423)
Loss on disposal of property, plant and equipment	20,176
Finance income	(2,086)	(9,292)
Finance expense	1,169,261	560,009
Total adjustments to reconcile profit (loss)	(5,740,499)	(6,085,062)
Changes in:
Inventories	127,526	(572,083)
Trade and other receivables	(71,260)	(586,560)
Other non-current assets	(62,004)	73,520
Derivative assets	300,000
Trade and other payables	559,597	611,064
Other non-current liabilities	2,736	53,698
Cash generation from operating activities	(4,883,904)	(6,505,423)
Net cash used in operating activities	(4,883,904)	(6,505,423)
Cash flows from investing activities
Acquisition of property, plant and equipment	(25,074)	(173,335)
Acquisition of intangible assets	(15,665)	(123,662)
Proceeds on disposal of property, plant and equipment	1,651
Loan to related parties		1,834
Interest received	2,086	9,292
Net cash used in investing activities	(37,002)	(285,871)
Cash flows from financing activities
Drawdown of loans, net of issuance costs	277,220	1,570,124
Proceeds from the issuance of convertible loan notes, net of issuance costs	4,787,700	6,008,981
Repayment of loans	(585,223)	(84,606)
Payment of lease liabilities	(87,912)	(109,974)
Proceeds from the issuance of shares	1,365,348
Professional fees relating to the Business Combination		(1,680,440)
Interest paid	(159,825)	(55,248)
Net cash from financing activities	5,597,308	5,648,837
Net increase / (decrease) in cash and cash equivalents	676,402	(1,142,457)
Cash and cash equivalents at October 1, 2023 and 2022	823,223	1,963,087
Effect of exchange rate fluctuations on cash held	65,492	2,593
Cash and cash equivalents at September 30, 2024 and 2023	$ 1,565,117	$ 823,223

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Sep. 30, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management,

Cybersecurity Risk Management, Strategy, and Governance	12 Months Ended
	Sep. 30, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	We recognize the importance of assessing, identifying, and managing material risks associated with cybersecurity threats, as such term is defined in Item 106(a) of Regulation S-K. These risks include, among other things, operational risks, intellectual property theft, fraud, extortion, harm to employees or customers and violation of data privacy or security laws. As an early stage business, we have not experienced any cybersecurity incidents, and for the time being we do not believe that our business faces risks from cybersecurity threats that are reasonably likely to materially affect our business, results of operations or financial condition in the near term. We recognize that cybersecurity risks will increase significantly as our business evolves, and intend to address such risks through a comprehensive approach focused on preserving the confidentiality, security and availability of the information that we collect and store by identifying, preventing and mitigating cybersecurity threats and effectively responding to cybersecurity incidents when they occur. Management will undertake primary responsibility in this area in consultation with qualified IT vendors and consultants, and will regularly update our Board of Directors.
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	As an early stage business, we have not experienced any cybersecurity incidents, and for the time being we do not believe that our business faces risks from cybersecurity threats that are reasonably likely to materially affect our business, results of operations or financial condition in the near term.
Cybersecurity Risk Role of Management [Text Block]	As an early stage business, we have not experienced any cybersecurity incidents, and for the time being we do not believe that our business faces risks from cybersecurity threats that are reasonably likely to materially affect our business, results of operations or financial condition in the near term. We recognize that cybersecurity risks will increase significantly as our business evolves, and intend to address such risks through a comprehensive approach focused on preserving the confidentiality, security and availability of the information that we collect and store by identifying, preventing and mitigating cybersecurity threats and effectively responding to cybersecurity incidents when they occur. Management will undertake primary responsibility in this area in consultation with qualified IT vendors and consultants, and will regularly update our Board of Directors.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Management will undertake primary responsibility in this area in consultation with qualified IT vendors and consultants, and will regularly update our Board of Directors.

Reporting Entity

Reporting Entity	12 Months Ended
	Sep. 30, 2024
Corporate information and statement of IFRS compliance [abstract]
Reporting entity	1. Reporting entity Zapp Electric Vehicles Group Limited (the “Company” or "Zapp EV") is an exempted company incorporated under the laws of the Cayman Islands on November 15, 2022. The Company’s registered office is at 190 Elgin Avenue, George Town, Grand Cayman KY1-9008, Cayman Islands . The Company’s principal executive office is at 87/1 Wireless Road, 26/F Capital Tower, All Seasons Place, Lumpini, Pathumwan, Bangkok 10330, Thailand . The Group’s principal activity is the design, manufacture and sale of electric vehicles. The financial statements incorporate the accounts of the Company and entities controlled by the Company (“its subsidiaries”). The term “Group” means, subsequent to closing of the Business Combination, Zapp Electric Vehicles Group Limited and its subsidiaries. The Business Combination On April 28, 2023 , the Company consummated a business combination pursuant to the Agreement and Plan of Merger, dated as of November 22, 2022 (the “Merger Agreement”), by and among Zapp EV, CIIG Capital Partners II, Inc. (“CIIG II”), Zapp Electric Vehicles Limited, a private company limited by shares registered in England and Wales (“Zapp UK”) and Zapp Electric Vehicles, Inc., a Delaware corporation and direct, wholly owned subsidiary of the Company (“Merger Sub”). The Merger Agreement provided that the parties thereto would enter into a business combination transaction (the “Business Combination”) pursuant to which, among other things, (i) the shareholders of Zapp UK transferred their respective ordinary shares of Zapp UK to Zapp EV in exchange for ordinary shares of Zapp EV (“Ordinary Shares”, and such exchange, the “Company Exchange”); and (ii) immediately following the Company Exchange, Merger Sub merged with and into CIIG II, with CIIG II being the surviving corporation in the merger (the “Merger”), and each outstanding share of common stock of CIIG II (other than certain excluded shares) would convert into the right to receive one Ordinary Share. Upon the consummation of the Business Combination: (i) the shareholders of Zapp UK transferred their respective ordinary shares of Zapp UK to the Company in exchange for Ordinary Shares pursuant to the Company Exchange, (ii) $ 6.1 million in aggregate principal amount of Zapp UK’s senior unsecured convertible loan notes due 2025 (the “Zapp UK Convertible Loan Notes”) were automatically redeemed at the principal amount by conversion into ordinary shares of Zapp UK, which were then transferred to the Company in exchange for Ordinary Shares; (iii) all Zapp UK options, whether vested or unvested, were released and cancelled by holders of Zapp UK options in exchange for options to purchase Ordinary Shares (the “Exchange Options”); (iv) the Zapp UK warrants issued to Michael Joseph to purchase ordinary shares of Zapp UK ceased to be warrants with respect to ordinary shares of Zapp UK and were assumed by the Company and converted into fully vested warrants to purchase Ordinary Shares; (v) all shares of CIIG II Class A common stock, par value $ 0.0001 per share, and CIIG II Class B common stock, par value $ 0.0001 per share, were cancelled and automatically deemed to represent the right to receive Ordinary Shares; and (vi) each CIIG II warrant was modified to provide that such warrant no longer entitled the holder thereof to purchase the number of shares of CIIG II’s common stock set forth therein and in substitution thereof such warrant would entitle the holder to acquire Ordinary Shares per warrant on the same terms (the “Public Warrants”). Upon consummation of the Business Combination, the Ordinary Shares and the Public Warrants commenced trading on The Nasdaq Stock Market LLC, or “Nasdaq”, under the symbols “ZAPP” and “ZAPPW,” respectively. As the Company Exchange constituted a common control transaction, the consolidated financial statements are prepared as a continuation of the financial statements of Zapp UK, the accounting acquirer, with a recapitalization to reflect the capital structure of Zapp EV. As CIIG II did not constitute a business under the definitions of IFRS 3 Business Combinations , the Merger was classified as a reverse acquisition and fell within the scope of IFRS 2 Share-based payment , with the issuance of shares to legacy CIIG II shareholders being treated as a share-based payment in exchange for the acquisition of the net assets of CIIG II by the Company.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant accounting policies 2.1. Basis of preparation These consolidated financial statements have been prepared in accordance with international accounting standards in conformity with the requirements of IFRS. They were authorized for issue by the Company’s Board of Directors on January 30, 2025. Details of the Group’s accounting policies are included in Note 3. In preparing these financial statements, management has made judgments, estimates and assumptions that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively. The areas where judgments and estimates have been made in preparing the financial statements and their effect are disclosed in Note 2.7. 2.2. Basis of consolidation The consolidated financial statements comprise the financial statements of the Company and its subsidiaries after the elimination of intercompany accounts and transactions. a) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. b) Interests in equity-accounted investees An affiliate is an entity in which the Group has significant influence, but not control or joint control, over the financial and operating policies. Interests in affiliates are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the Group’s share of the profit or loss and other comprehensive income of equity-accounted investees, until the date on which significant influence ceases. Where the Group’s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, the group does not recognize further losses, unless it has incurred obligations or made payments on behalf of the other entity. The Group’s interests in equity-accounted investees comprised an interest in an affiliate which was disposed of during the year ended September 30, 2023. See Note 15 for further details. c) Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealized income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated. Unrealized gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. 2.3. Basis of measurement The financial statements have been prepared on the historical cost basis, except for financial assets, financial liabilities and share-based payments that have been measured at fair value. 2.4. New and amended standards and interpretations The following amended standards became effective for the Group’s fiscal year ended September 30, 2024, but did not have a material impact on the consolidated financial statements of the Group: • IFRS 17 - Insurance Contracts (effective for annual periods beginning on or after January 1, 2023). • Amendments to IFRS 17 – Insurance Contracts (effective for annual periods beginning on or after January 1, 2023). • IFRS 17 and IFRS 9 – Initial application of IFRS 17 and IFRS 9 – Comparative Information (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 8 – Definition of Accounting Estimates (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 1 and IFRS Practice Statement 2 - Disclosure of Accounting Policies (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 12 – Deferred Tax related to Assets and Liabilities arising from a Single Transaction (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 12 - International Tax Reform - Pillar 2 Model Rules (effective for annual periods beginning on or after January 1, 2023, however the temporary exception from accounting for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules and the requirement to disclose the application of the exception are to be applied immediately on the issue of the amendment). 2.5. Standards issued but not yet effective The standards and interpretations applicable to the Group that are issued, but not yet effective, up to the date of issuance of the Group’s consolidated financial statements are discussed below. The Group has not early-adopted these standards and amendments and intends to adopt them, if applicable, when they become effective. The following standard amendments became effective at the earliest for annual periods beginning on or after January 1, 2024, but are not expected to have a material impact on the consolidated financial statements of the Group: • Amendments to IAS 1 – Non-current liabilities with Covenants (effective for annual periods beginning on or after January 1, 2024). • Amendments to IAS 1 – Classification of Liabilities as current or non-current (effective for annual periods beginning on or after January 1, 2024). • Amendments to IFRS 16 – Lease liability in a sale and lease back (effective for annual periods beginning on or after January 1, 2024). • Amendments to IAS 7 and IFRS 7 – Supplier Finance Arrangements (effective for annual periods beginning on or after January 1, 2024). • Amendments to IAS 21 – Lack of Exchangeability (effective for annual periods beginning on or after January 1, 2025). • Amendments to IFRS 10 and IAS 28 – Sale or contribution of assets between an investor and its associate or joint venture (available for optional adoption/effective date deferred indefinitely). • Amendments to IFRS 9 and IFRS 7 – Amendments to the Classification and Measurement of Financial Instruments (effective for annual periods beginning on or after January 1, 2026). • Annual Improvements to IFRS Accounting Standards – Volume 11 (effective for annual periods beginning on or after January 1, 2026). • IFRS 19 – Subsidiaries without Public Accountability: Disclosures which permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements (effective for reporting periods beginning on or after January 1, 2027 with earlier application permitted). IFRS 18 - Presentation and Disclosure in Financial Statements will be effective for periods beginning on or after January 1, 2027, and the Group is currently assessing the potential impact of the new standard. 2.6. Foreign currency These financial statements are presented in U.S. dollars. All amounts have been presented to the nearest dollar, unless otherwise indicated. Translation of financial statements Our reporting currency is the U.S. dollar. The financial statements of our operations whose functional currency is other than the dollar are translated from such functional currency to dollars at the exchange rates in effect at the date of the statement of financial position for assets and liabilities, and at weighted average rates for the period for revenues and expenses, including gains and losses. Translational gains and losses are recognized in other comprehensive income and accumulated in the foreign currency translation reserve. Transactions in foreign currencies Transactions in foreign currencies are translated to functional currency at the foreign exchange rate on the date the transaction occurred. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the foreign exchange rate ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Gains and losses from foreign currency transactions are recognized in Other income / (expense) within the statement of profit or loss. 2.7. Use of estimates and judgments In preparing these consolidated financial statements, management has made critical estimates and judgments that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively. Relevant information is included in the following notes: Note 14 Intangible assets—establishing the fair value of acquired intangible assets on an ongoing basis; Note 20 Leases—Whether an arrangement contains a lease; reasonably certain to exercise extension or termination options; determining the incremental borrowing rate; Note 22 Share-based payments—Key valuation assumptions; and Note 23 Financial instruments—Determining the fair value of financial instruments on the basis of significant unobservable inputs. 2.8. Going concern The financial statements have been prepared on a going concern basis. The Company had an accumulated deficit at September 30, 2024, a net loss and net cash used in operating activities for the year then ended. As of that date, we had cash and cash equivalents of $ 1.6 million while our trade and other payables amounted to $ 20.7 million as we had agreed with certain key suppliers, most notably a number of professional services firms that provided services related to the Business Combination, to delay the settlement of payment obligations. The Company has made limited sales to date and is attempting to commence operations and generate revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations until that point. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company has access to up to $ 44.9 million of liquidity through the Standby Equity Purchase Agreement with an affiliate of Yorkville Advisors Global, LP (see Note 23) which management believes will provide sufficient liquidity to produce the volume of i300s expected to be sold in 2025 following its commercial launch in Thailand and in Europe. The Company raised $ 1.1 million between December 2024 and January 2025 pursuant to the New SEPA (see Note 26) and expects to raise further amounts through the same mechanism in the coming months. We intend to seek further extensions to our obligations by assent of our suppliers and to raise up to $ 5.0 million of additional funds by way of private or public offerings of securities. We are also in discussions with certain providers of bank and other financing and expect to raise up to $ 3.0 million from these sources. We believe that all such funds, taken together, will be sufficient to provide the Company with the liquidity required to commence production of the i300 at scale and launch commercially. We will have access to the EXIM facility (see Note 19) once we commence sales outside of Thailand, which management believes will provide sufficient liquidity to enable the Company to expand its export operations in future years. Management’s plans to alleviate the conditions that raise substantial doubt regarding the Company’s ability to continue as a going concern cannot be guaranteed or are not entirely within the Company’s control and therefore cannot be considered probable. While we believe in the viability of our strategy to commence operations and raise additional funds, if these actions are not successful we will not have sufficient liquidity to continue to fund our operations by the middle of 2025. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Accounting Policies

Accounting Policies	12 Months Ended
	Sep. 30, 2024
Accounting Policy [Abstract]
Accounting Policies	3 . Accounting policies 3.1. Revenue The Group evaluates revenue from contracts with customers based on the five-step model under IFRS 15: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the separate performance obligations; and (5) recognize revenues when (or as) each performance obligation is satisfied. Revenue is be measured based on the consideration the Group expects to be entitled to in a contract with a customer and excludes amounts collected on behalf of third parties. The Group recognizes revenue when it transfers control over a product or service to a customer. Sale of electric vehicles The Group sells new electric vehicles directly to its customers, through its online platform. The prices of vehicles is set forth in the customer contracts at stand-alone selling prices which are agreed prior to delivery. The Group satisfies its performance obligations for vehicle sales upon delivery, at which time the transfer of title, risks, and rewards of ownership and control pass to the customer. The Group recognizes revenue at the agreed-upon purchase price stated in the contract less an estimate for returns. Prior to the delivery of each vehicle, payment is received or financing is arranged. Revenue is recognized net of sales tax. Deferred revenue relates to undelivered vehicle orders. Deferred revenue is recognized at the point when cash is received for the order and is derecognized into revenue upon delivery of the vehicle to the customer. 3.2. Cost of sales Cost of sales primarily relate to vehicle manufacturing costs, as well as any necessary adjustment to reflect inventory at the lower of cost and net realizable value. Cost of sales also includes the depreciation of molds used in vehicle manufacture. 3.3. Leasing Group acting as a lessee The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group classifies assets with value less than $ 5,000 as low-value. The Group recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the lease ( i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: Leasehold property 3 - 10 years Furniture, fixtures and office equipment 6 years Vehicles 4 - 5 years Depreciation of right-of-use assets is recognized within operating expenses in the statement of profit or loss. Lease liabilities At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. Interest on lease liabilities is recognized within finance expense in the statement of profit or loss. 3.4. Employee benefits Short-term and long-term employee benefits A liability is recognized for benefits accruing to employees in respect of wages and salaries, annual leave and sick leave in the period the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange for that service. Defined contribution schemes Contributions to defined contribution pension schemes are charged to the statement of comprehensive income in the period to which they relate. Severance liabilities In certain countries in which the Group operates, employment law entitles employees to severance pay in certain situations. The entitlement to severance pay varies according to an individual employee’s tenure with the Group. The Group accounts for these severance liabilities based on an actuarial valuation using the Projected Unit Credit Method. There are no separate plan assets held in respect to these liabilities. Severance liabilities are recognized in the Group’s consolidated statement of financial position under non-current liabilities. The related expenses, if incurred during the period, are recognized in the Group’s consolidated statement of profit or loss. Prior service cost is initially recognized in other comprehensive income (loss) at the date of plan amendment. Such prior service cost is amortized as an expense as a component of net periodic pension cost using the weighted average remaining years of service to full eligibility date for active employees. 3.5. Share-based payments Equity-settled share-based payments to employees and non-employee directors are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity. At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognized in the statement of profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the retained earnings. Service and non-market performance conditions are not taken into account when determining the grant date fair value of awards, but the likelihood of the conditions being met is assessed as part of the Group’s best estimate of the number of equity instruments that will ultimately vest. Market performance conditions are reflected within the grant date fair value. 3.6. Taxation The income tax expense represents the sum of the tax currently payable and deferred tax. Current tax Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Current income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle balances on a net basis. Deferred tax Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes, except for differences arising on: • the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss; and • investments in subsidiaries and associates to the extent that the Group is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future. Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based on the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognize a deferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on the business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized; such reductions are reversed when the probability of future taxable profits improves. The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle balances on a net basis. Current and deferred tax Current and deferred tax are recognized in the statement of profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination. 3.7. Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprises cash at banks and short-term highly liquid deposits with a maturity of three months or less, that are readily convertible to a known amount of cash and subject to insignificant risk of change in value. 3.8. Property, plant and equipment Items of property, plant and equipment are measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and any accumulated impairment losses. If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as separate items (major components) of property, plant and equipment. Any gain or loss on disposal of an item of property, plant and equipment is recognized in profit or loss. Depreciation is calculated to write off the cost of items of property, plant and equipment less their estimated residual values using the straight-line method over their estimated useful lives, and is generally recognized in profit or loss. Depreciation is recognized from the date the property, plant and equipment are installed and are ready for use, or in respect of internally constructed assets, from the date that the asset is completed and ready for use. Property, plant and equipment is depreciated over the estimated useful life of the assets as follows: Leasehold and leasehold improvements 3 - 10 years Furniture, fixtures and office equipment 3 - 10 years Plant equipment 5 years Vehicles 3 - 5 years Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. 3.9. Intangible assets Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. Amortization is recognized within general and administrative expenses in the statement of profit or loss. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Development costs 10 years Patents and trademarks 10 years Software 5 - 10 years Internally-generated intangible assets Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss as incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Expenditure includes both employees of the Group and external contractors contributing to the development projects. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in the statement of profit or loss in the period in which it is incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortization and any accumulated impairment losses. 3.10. Impairment of tangible and intangible assets At the end of each reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in the statement of profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the statement of profit or loss. 3.11. Inventory Inventory consists of vehicles not yet delivered to customers and raw materials to be used in product development. Inventory is stated at the lower of cost and net realizable value. The cost of inventories is based on the first-in, first-out allocation method. In the case of manufactured inventories, cost comprises direct materials, direct labor and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operating capacity. Costs of purchased inventory are determined after deducting rebates and discounts. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs to complete and to make the sale. 3.12. Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized as a finance cost. Provision for dismantlement, removal and restoration are recognized when the Group has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation and the amounts have been reliably estimated. The Group recognizes the estimated costs of dismantlement, removal or restoration of items of property, plant and equipment arising from the acquisition or use of assets. This provision is estimated based on the best estimate of the expenditure required to settle the obligation, taking into consideration time value. Changes in the estimated timing or amount of the expenditure or discount rate for asset dismantlement, removal and restoration costs are adjusted against the cost of the related property, plant and equipment, unless the decrease in the liability exceeds the carrying amount of the assets or the asset has reached the end of its useful life. In such cases, the excess of the decrease over the carrying amount of the asset or the changes in the liability is recognized in profit or loss immediately. 3.13. Convertible loan notes Convertible loan notes are accounted for as a hybrid financial instrument comprising: (i) a liability for the principal and interest amount, and (ii) a single compound embedded derivative instrument for the conversion options and any other relevant features. The host contract is classified as a financial liability because there is an obligation to to deliver cash to the holder on redemption of the Convertible Notes at the maturity date. When the holders' conversion option meets “fixed-for-fixed” criterion it is classified as equity. When this criterion is not met, the holders' conversion option is classified as a derivative financial liability and revalued to its fair value at each reporting date. 3.14. Financial instruments Financial assets On initial recognition, a financial asset is classified as measured at amortized cost for trade and other receivables. A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated as at fair value through profit or loss (“FVTPL”): • it is held within a business model whose objective is to hold assets to collect contractual cash flows; and • its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. These financial assets are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Financial liabilities Financial liabilities are classified as measured at amortized cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss. Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expenses and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. Measurement of fair values - valuation techniques and significant unobservable inputs For the valuation techniques used in measuring Level 3 fair values for financial instruments in the statement of financial position, as well as the significant unobservable inputs used, see Note 23 . 3.15. Equity reserves The share option reserve represents the cumulative amounts charged to profit or loss in respect of employee share option arrangements where the scheme has not yet been settled by means of an award of shares to an individual. The merger reserve represents equity shares issued in consideration for the shares of another company, where, as part of the arrangement, at least 90 % of the company was acquired. The merger reserve is recognized instead of share premium on the issue of the shares. The foreign currency translation reserve represents the difference between the translated values of assets and liabilities at the closing rate and the historical rate.

Reverse Stock Split

Reverse Stock Split	12 Months Ended
	Sep. 30, 2024
Disclosure of classes of share capital [abstract]
Reverse Stock Split	4. Reverse stock split On April 23, 2024, the Company effected a consolidation of its authorized share capital from 500,000,000 shares, par value, $ 0.0001 each to 25,000,000 shares, par value $ 0.002 each (the “Reverse Stock Split” or “RSS”). As a result of the Reverse Stock Split, every twenty Ordinary Shares issued and outstanding as of the record date were combined into one post-RSS Ordinary Share. No fractional shares were issued as a result of the Reverse Stock Split. Shareholders holding a number of shares not evenly divisible by twenty were instead rounded up to the next whole post-RSS Ordinary Share. The Company also proportionately adjusted the terms of outstanding warrants, equity-based awards and other outstanding equity rights. The impact of the Reverse Stock Split is presented below: (in USD) Number Prior to RSS Number Post-RSS Exercise Price Prior to RSS Exercise Price Post-RSS Ordinary shares*** 62,601,280 3,208,038 Warrants* 26,437,500 26,437,500 $ 11.50 $ 11.50 Warrants** 2,280,979 2,280,979 $ 0.79 $ 0.79 Warrants** 1,140,490 1,140,490 $ 4.49 $ 4.49 Share options 1,026,441 51,323 $ 0.000022 $ 0.00045 Share options 1,123,382 56,179 $ 0.78 $ 15.69 Share options 127,164 6,366 $ 2.13 $ 42.60 Management earnout shares 8,518,290 425,916 Sponsor earnout shares 754,687 37,735 SAP compensation 683,720 34,186 *While the number of warrants remained unchanged, twenty warrants must now be exercised to purchase one Ordinary Share. The effective exercise price of twenty warrants is $ 230.00 . **These warrants expired on May 28, 2024 . ***The number of post-RSS shares is not exactly one twentieth of the number of pre-RSS shares due to the issuance of additional shares to ensure no fractional shares would be issued. The number of ordinary shares and other instruments presented throughout these consolidated financial statements has been adjusted to reflect the capital structure as if the Reverse Stock Split had occurred prior to the start of the first period presented.

Revenue

Revenue	12 Months Ended
	Sep. 30, 2024
Revenue [abstract]
Revenue	5. Revenue The Group did no t generate material revenue during the year ended September 30, 2024 . Revenue of $ 17,440 related to the sale of two i300 vehicles to customers in the United Kingdom. This amount remained outstanding at September 30, 2024 . No revenue was generated in the year ended September 30, 2023.

Expenses by Nature

Expenses by Nature	12 Months Ended
	Sep. 30, 2024
Analysis of income and expense [abstract]
Expenses by Nature	6. Expenses by nature Total selling and distribution expenses, and general and administrative expenses for the years ended September 30, 2024 and 2023 included expenses of the following nature: For the Year Ended September 30, (in USD) 2024 2023 Production expenses 417,016 402,089 Depreciation, amortization and impairments 425,737 464,370 Employee expenses 3,821,486 3,624,021 Marketing expenses 13,876 941,845 Professional fees 1,101,169 1,550,864 Other expenses 456,515 814,863 Total 6,235,799 7,798,052

Finance Income and Expense

Finance Income and Expense	12 Months Ended
	Sep. 30, 2024
Analysis of income and expense [abstract]
Finance Income and Expense	7. Finance income and expense Finance income and expense comprised the following for the years ended September 30, 2024 and 2023: For the Year Ended September 30, (in USD) 2024 2023 Finance income Interest on bank deposits 2,086 9,292 Total finance income 2,086 9,292 Finance expense Interest on convertible notes ( 832,003 ) ( 409,561 ) Interest on loans and borrowings ( 304,187 ) ( 103,605 ) Interest on lease liabilities ( 23,134 ) ( 39,402 ) Other interest payable ( 9,937 ) ( 8,437 ) Total finance expense ( 1,169,261 ) ( 561,005 ) Finance income represents interest income. Finance expense consists primarily of interest on convertible loans and other borrowings (see Note 19) and the unwinding of discounting on leases and other financial liabilities (see Note 20 ).

Expenses Relating to the Busine

Expenses Relating to the Business Combination	12 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about business combination [abstract]
Expenses Relating to the Business Combination	8. Expenses relating to the Business Combination During the year ended September 30, 2023, the Group incurred significant costs in connection with the Business Combination. The table below sets out these costs by nature, including identifying which costs were/are to be settled in cash and which costs were/are to be settled through the issue of equity instruments: (in USD) Cash-Settled Equity-Settled Total Professional fees 9,146,063 6,845,953 15,992,016 Share-based payment expense on management earnout — 64,082,445 64,082,445 Share-based payment expense on sponsor earnout — 5,690,340 5,690,340 Share-based payment expense on acquisition of CIIG II — 81,551,286 81,551,286 Total expenses relating to the Business Combination 9,146,063 158,170,024 167,316,087 Further information on the share-based payment expenses arising on the Business Combination is provided in Note 22. The share-based payment expense on acquisition of CIIG II relates to the excess of the fair value of the Ordinary Shares issued to non-redeeming CIIG II shareholders over the net assets of CIIG II on the closing of the Business Combination. Of the cash-settled amounts, $ 7,525,388 remained outstanding as at September 30, 2024 ($ 7,565,495 as at September 30, 2023) and is included within accounts payable and accrued liabilities. Upon closing of the Business Combination, the Group acquired liabilities of $ 11,491,920 relating to transaction expenses incurred by CIIG II. Of these, $ 11,355,330 remained outstanding as at September 30, 2024 ($ 11,300,921 as at September 30, 2023 ), of which $ 8,125,491 ($ 8,167,921 as at September 30, 2023 ) is included within accounts payable and accrued liabilities and $ 3,229,840 ($ 3,133,000 as at September 30, 2023) is included within loans and borrowings. Furthermore, the Group has made provision for excise tax on redeemed shares of $ 2,309,495 in relation to the 1 percent excise tax on stock repurchases by publicly traded companies that occur after December 31, 2022 enacted under Section 4501 of the United States Inflation Reduction Act of 2022.

Other (Expenses)_Income

Other (Expenses)/Income	12 Months Ended
	Sep. 30, 2024
Analysis of income and expense [abstract]
Other (Expenses)/Income	9. Other (expenses)/income Other (expenses)/income comprised the following for the years ended September 30, 2024 and 2023: For the Year Ended September 30, (in USD) 2024 2023 Fair value movements ( 2,308,249 ) ( 46,477,209 ) Foreign exchange movements 698,142 14,868 Expenses relating to the Business Combination — ( 167,316,087 ) Gain on early termination of leases — 11,309 Profit on disposal of shares in associates — 1,423 Sundry income 679 17,970 ( 1,609,428 ) ( 213,747,726 ) For the year ended September 30, 2024 , fair value movements included $ 2,360,568 ($ 48,552,478 for the year ended September 30, 2023) of losses on the revaluation of the Forward Purchase Agreements canceled in January 2024, gains of $ 360,375 ($ 2,039,723 for the year ended September 30, 2023) on the revaluation of warrants accounted for as a financial liability and losses of $ 308,056 ($nil for the year ended September 30, 2023) on the revaluation of the Standby Equity Purchase Agreements (see Note 23). Expenses related to the Business Combination represent cash-settled and equity-settled expenses recognized in connection with the Business Combination and are detailed in Note 8 .

Taxation

Taxation	12 Months Ended
	Sep. 30, 2024
Major components of tax expense (income) [abstract]
Taxation	10. Taxation Reconciliation of effective tax rate The Group incurred tax losses for the years ended September 30, 2024 and 2023 and accordingly has not recognized any current income tax during such periods. The following table presents the reconciliation of effective tax rate for the years ended September 30, 2024 and 2023: For the Year Ended September 30, (in USD) 2024 2023 Loss before tax ( 9,008,081 ) ( 222,097,491 ) Income tax at the domestic rate of 25.00 % (2023: 22.00 %) ( 2,252,020 ) ( 45,970,977 ) Impact of difference in overseas tax rates 1,513,399 40,961,202 Non-deductible expenses 10,730 2,685 Current year losses for which no deferred tax asset is recognized 734,651 5,026,928 Others ( 6,760 ) ( 19,838 ) — — As our operating companies are owned by a UK holding company, the domestic rate of tax applied has been calculated using the rates of corporation tax applicable in the United Kingdom for the relevant period. Unrecognized deferred tax assets Deferred tax assets have not been recognized in respect of the following items because it is not probable that future taxable profits will be available against which the Group entities can utilize benefits therefrom as at September 30, 2024, and 2023: For the Year Ended September 30, (in USD) 2024 2023 Severance liabilities 44,866 31,716 Tax losses 12,919,369 5,946,743 12,964,235 5,978,459 Deferred tax assets are recognized in the consolidated financial statements only to the extent that it is probable that future taxable profits will be available against which the Group can utilize the benefits. The use of these tax losses is subject to the agreement of the tax authorities and compliance with certain provisions of the tax legislation of the countries in which the group companies operate. Tax losses carried forward Generally, tax losses in Thailand expire 5 years from the date the loss was incurred, but tax losses in the United Kingdom and France can be carried forward indefinitely. As at September 30, 2024, we had tax loss carry-forwards that will expire in the following periods: (in USD) 2025 58,800 2026 503,282 2027 759,188 2028 1,475,536 2029 2,481,933 2030 2,602,660 No expiration 5,037,970 12,919,369 The losses are subject to examination by the tax authorities and to restriction on their utilization. In particular, the losses can only be utilized against profits arising in the legal entity in which they arose.

Segment information

Segment information	12 Months Ended
	Sep. 30, 2024
Disclosure of geographical areas [abstract]
Segment information	11. Segment information The Group's non-current assets by geographic location as at September 30, 2024 and September 30, 2023 were as follows: (in USD) September 30, September 30, Cayman Islands — 2,661,418 Europe 411,784 463,442 Thailand 1,528,580 1,565,814 1,940,364 4,690,674 Management considers there to be only one segment at this time.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Sep. 30, 2024
Earnings per share [abstract]
Earnings Per Share	12. Earnings per share The following table sets forth the computation of basic and diluted loss per share for the years ended September 30, 2024 and September 30, 2023: For the Year Ended September 30, (in USD) 2024 2023 Loss for the period ( 9,008,081 ) ( 222,097,491 ) Basic weighted average number of ordinary shares 3,515,171 2,388,355 Basic and diluted loss per ordinary share ( 2.56 ) ( 92.99 ) As the Group incurred net losses for the years ended September 30, 2024 and September 30, 2023, basic loss per share was the same as diluted loss per share in each year. The number of ordinary shares has been adjusted to reflect the capital structure as if the Reverse Stock Split had occurred prior to the start of the first period presented (see Note 4). The weighted average number of shares outstanding for 2023 was calculated by applying the exchange ratio set out in the Company Exchange to the weighted average number of Zapp UK shares outstanding during the period prior to the Business Combination. The following weighted-average effects of potentially dilutive outstanding ordinary share awards, including share options, warrants, management earnout shares and sponsor earnout shares, were excluded from the computation of diluted loss per share because their effects would have been anti-dilutive for the years ended September 30, 2024 and September 30, 2023: For the Year Ended September 30, 2024 2023 Share options 113,155 213,661 Warrants 1,321,875 1,492,956 Management earnout shares 425,915 425,915 SAP earnout shares 34,186 34,186 Sponsor earnout shares 37,735 37,735 Shares issuable upon conversion of loan notes 841,572 — Total 2,774,438 2,204,453 The number of potentially dilutive shares issuable upon the exercise of warrants reflects the fact that, since the RSS, twenty warrants must now be exercised to purchase one Ordinary Share.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Sep. 30, 2024
Property, plant and equipment [abstract]
Property, plant and equipment	13. Property, plant and equipment (in USD) Leasehold and leasehold improvements Furniture, fixtures and office equipment Plant equipment Vehicles Total Cost At October 1, 2022 63,425 66,642 379,808 54,270 564,145 Additions 37,935 75,797 31,756 141,511 286,999 Effect of movements in exchange rates 3,119 ( 791 ) 5,162 ( 6,868 ) 622 At September 30, 2023 104,479 141,648 416,726 188,913 851,766 Additions — 6,355 18,719 — 25,074 Disposals — ( 3,336 ) — ( 33,778 ) ( 37,114 ) Effect of movements in exchange rates 10,442 16,484 54,456 21,603 102,985 At September 30, 2024 114,921 161,151 489,901 176,738 942,711 Accumulated depreciation and impairment losses At October 1, 2022 3,250 6,215 69,324 4,699 83,488 Depreciation for the year 26,667 22,545 84,898 33,397 167,507 Impairment for the year 11,276 3,736 — — 15,012 Effect of movements in exchange rates ( 700 ) ( 756 ) ( 2,171 ) ( 1,409 ) ( 5,036 ) At September 30, 2023 40,493 31,740 152,051 36,687 260,971 Depreciation for the year 21,823 26,851 86,765 55,318 190,757 Depreciation on disposals — ( 995 ) — ( 15,875 ) ( 16,870 ) Effect of movements in exchange rates 5,322 5,722 26,266 9,667 46,977 At September 30, 2024 67,638 63,318 265,082 85,797 481,835 Carrying amounts At October 1, 2022 60,175 60,427 310,484 49,571 480,657 At September 30, 2023 63,986 109,908 264,675 152,226 590,795 At September 30, 2024 47,283 97,833 224,819 90,941 460,876

Intangible Assets

Intangible Assets	12 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about intangible assets [abstract]
Intangible Assets	14 . Intangible assets (in USD) Development costs Patents and trademarks Software Total Cost At October 1, 2022 1,210,873 55,118 872 1,266,863 Additions 18,186 5,712 117,951 141,849 Effect of movements in exchange rates 20,797 1,221 ( 4,447 ) 17,571 At September 30, 2023 1,249,856 62,051 114,376 1,426,283 Additions — — 15,665 15,665 Effect of movements in exchange rates 156,996 7,544 11,509 176,049 At September 30, 2024 1,406,852 69,595 141,550 1,617,997 Accumulated amortization and impairment losses At October 1, 2022 239,134 8,847 4 247,985 Amortization for the year 129,668 6,144 677 136,489 Effect of movements in exchange rates ( 972 ) ( 84 ) ( 15 ) ( 1,071 ) At September 30, 2023 367,830 14,907 666 383,403 Amortization for the year 128,090 6,417 3,570 138,077 Effect of movements in exchange rates 59,342 2,466 269 62,077 At September 30, 2024 555,262 23,790 4,505 583,557 Carrying amounts At October 1, 2022 971,739 46,271 868 1,018,878 At September 30, 2023 882,026 47,144 113,710 1,042,880 At September 30, 2024 851,590 45,805 137,045 1,034,440 Capitalized development costs represent the cost of prototype vehicles and other components based on contractual terms. The development costs are being amortized over a useful life of 10 years ; as at September 30, 2024 the remaining useful life was 6 years . Amortization expenses of $ 138,077 for the year ended September 30, 2024 and $ 136,489 for the year ended September 30, 2023 have been recognized in general and administrative expenses.

Investments in Associates

Investments in Associates	12 Months Ended
	Sep. 30, 2024
Disclosure of associates [abstract]
Investments in Associates	15. Investments in Associates On March 28, 2023, Zapp Scooters (Thailand) Company Limited (“ZTH”) entered into an asset sale and purchase agreement with Zapp Manufacturing Thailand Company Limited (“ZMT”) whereby the certain capitalized development costs would be transferred in exchange for the settlement of existing acknowledged debt between the two companies. At the time of the transaction, ZTH held a 49 % shareholding in ZMT, which was an associate of the Group. The remaining shares of ZMT were held by the Founder, Swin Chatsuwan, the Chief Executive Officer and a director of the Company. On March 30, 2023 ZTH sold its 49 % shareholding in ZMT to Mr.Chatsuwan. At the time of the transaction the carrying value of the Group's equity accounted investment in ZMT was $nil due to historic losses incurred by ZMT. At the time of the transaction both parties were controlled by Mr. Chatsuwan and as such, the transaction fell within the scope of a Business Combination Under Common Control . The Group elected to apply the book value method in accounting for the business combination. As a result, the Group recognized the capitalized development costs acquired at their book value on the transaction date of $ 18,186 . The carrying value of the acknowledged debt at the time of the transaction was $ 22,652 . The Group elected to recognize the difference between the consideration and the carrying value of the assets acquired of $ 4,166 directly within retained earnings as a loss on disposal of associate. Separately, the Group recognized a profit on disposal of shares in associates as follows: (in USD) For the Year Ended September 30, 2023 Proceeds on disposal 1,363 Less carrying value of investment on disposal date — Gain on disposal of shares in associate 1,363

Inventories

Inventories	12 Months Ended
	Sep. 30, 2024
Classes of current inventories [abstract]
Inventories	16 . Inventories (in USD) September 30, September 30, Raw materials 341,434 432,744 Work in progress 58,823 58,633 Finished goods 104,955 74,849 505,212 566,226 Raw materials includes a provision for obsolete inventory of $ 101,704 (2023 - $ 5,706 ). The gross carrying value of inventory is $ 606,916 (2023 - $ 571,932 ).

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Sep. 30, 2023
Trade and other receivables [abstract]
Trade and Other Receivables	17. Trade and other receivables Trade and other receivables comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Trade receivables 21,515 — Income tax receivable 460,738 460,738 Other taxation and social security receivable 180,368 123,214 Prepayments 261,352 396,190 Other receivables 460,789 281,558 1,384,762 1,261,700 The income tax receivable represents payments on account of US tax liabilities. Prepayments relate primarily to the Company's Directors' and officers' insurance policy.

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Sep. 30, 2024
Trade and other payables [abstract]
Trade and Other Payables	18. Trade and other payables Trade and other payables comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Accounts payable and accrued liabilities 20,497,131 19,754,628 Other taxation and social security payable 155,054 114,590 Deferred income 12,880 15,299 20,665,065 19,884,517 Accounts payable and accrued liabilities relate primarily to the payment obligations to professional service providers arising on the Business Combination. See Note 8 for further details.

Loans and Borrowings

Loans and Borrowings	12 Months Ended
	Sep. 30, 2024
Borrowings [abstract]
Loans and Borrowings	19. Loans and borrowings Loans and borrowings comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Current Bank loans 15,925 14,527 Convertible notes 1,488,517 — Promissory notes 4,229,840 3,699,190 5,734,282 3,713,717 Non-current Bank loans 10,009 22,866 Promissory notes — 1,000,000 Promissory notes issued to related parties 309,191 — 319,200 1,022,866 6,053,482 4,736,583 The carrying value of loans and borrowings classified as financial liabilities measured at amortized cost approximates fair value. See Note 23. Convertible loan notes The convertible notes relate to the residual value of the notes issued in accordance with the New Standby Equity Purchase Agreement (“New SEPA”) after deducting the value of the embedded derivatives from the face value of the notes. See Note 23. As at September 30, 2024 the face value of the outstanding notes was $ 2.1 million. Promissory notes On April 14, 2023 the Company issued a promissory note with a value of $ 1.0 million which bears interest at a rate of 15.0 % per annum and is repayable in April 2025 . Upon closing of the Business Combination, the Group assumed obligations under promissory notes issued by CIIG II totaling $ 3,203,000 . Each note is convertible to warrants at a price of $ 1.00 per warrant to purchase Ordinary Shares at an effective price of $ 230.00 per warrant ( twenty warrants must be exercised to entitle the holder to be issued with an Ordinary Share) and was repayable in April 2024 unless the holder elected to convert. Of the notes, $ 2,653,833 are interest-free and $ 479,167 bear interest at a rate of 15.00 % per annum, payable quarterly in kind. At September 30, 2024 , $ 576,007 was outstanding under the interest-bearing note. On August 2, 2023 the Company issued a 9.0 % promissory note with a value of THB 20.0 million (approximately $ 570,000 at the date of issuance). The note was repaid on August 13, 2024 . On January 12, 2024, Zapp Scooters (Thailand) Company Limited issued a promissory note to Patchara Rattakul, a director of the Company, with a value of THB 10.0 million (approximately $ 287,000 at that date) which bears interest at a rate of 15.0 % per annum and is repayable in January 2026 . At September 30, 2024 the amount outstanding on this note was approximately $ 309 ,000. Other The Group entered into an export receivables financing arrangement with The Export-Import Bank of Thailand (“EXIM”) in September 2020 up to an aggregate amount of THB 10.0 million (approximately $ 274,520 ). As at September 30, 2024 , no amounts were outstanding under the EXIM Facility.

Leases

Leases	12 Months Ended
	Sep. 30, 2024
Leases [abstract]
Leases	20. Leases The Group has entered into lease contracts for its offices, delivery vans and staff motor vehicles. The Group's obligations under its leases are secured either by the lessor's title to the leased assets or by a collateral pledge over the lease assets. The carrying amounts and movement in the right-of-use assets are set out below: (in USD) Leasehold property Furniture, fixtures and office equipment Vehicles Total Cost At October 1, 2022 330,289 9,511 22,105 361,905 Additions 467,465 — 92,933 560,398 Adjustments for early termination ( 403,080 ) — — ( 403,080 ) Effect of movements in exchange rates 25,316 171 ( 3,635 ) 21,852 At September 30, 2023 419,990 9,682 111,403 541,075 Additions 22,077 — — 22,077 Effect of movements in exchange rates 41,068 1,216 11,327 53,611 At September 30, 2024 483,135 10,898 122,730 616,763 Accumulated depreciation and impairment losses At October 1, 2022 27,365 264 11,052 38,681 Depreciation for the year 97,756 1,682 20,336 119,774 Impairment for the year 25,588 — — 25,588 Effect of movements in exchange rates ( 2,014 ) ( 64 ) 53 ( 2,025 ) At September 30, 2023 148,695 1,882 31,441 182,018 Depreciation for the year 49,049 1,647 26,004 76,700 Effect of movements in exchange rates 13,745 405 4,327 18,477 At September 30, 2024 211,489 3,934 61,772 277,195 Carrying amounts At October 1, 2022 302,924 9,247 11,053 323,224 At September 30, 2023 271,295 7,800 79,962 359,057 At September 30, 2024 271,646 6,964 60,958 339,568 The carrying amount and movement in the lease liabilities are set out below: (in USD) At October 1, 2022 332,816 Additions 560,398 Interest 39,402 Payments ( 109,974 ) Adjustments for early termination ( 414,389 ) Effect of movements in exchange rates ( 11,519 ) At September 30, 2023 396,734 Additions 22,077 Interest 23,134 Payments ( 87,912 ) Effect of movements in exchange rates 9,685 At September 30, 2024 363,718 The following are the amounts recognized in the statement of profit or loss in respect of lease agreements: For the Year Ended September 30, (in USD) 2024 2023 Depreciation expense on right-of-use assets 76,700 119,775 Interest on lease liabilities 23,134 39,402 99,834 159,177

Share Capital

Share Capital	12 Months Ended
	Sep. 30, 2024
Disclosure of Share Capital [Abstract]
Share Capital	21. Share capital Issued and fully paid share capital September 30, September 30, September 30, September 30, Number Number $ $ Ordinary shares of $ 0.002 per share 4,926,711 2,894,970 9,853 5,790 The authorized share capital of the Company is US$ 50,000 divided into 25,000,000 ordinary shares of $ 0.002 each. Holders of Ordinary Shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at general meetings of the Company. Movements in the Company's share capital in the year ended September 30, 2024 are as follows: (in USD, except number) Number Share capital Share premium At October 1, 2023 2,894,970 5,790 120,966,057 Shares issued on exercise of employee share options 99,793 200 887,791 Shares issued for cash, net of issuance costs 335,311 671 1,125,329 Shares issued in relation to the SEPA 1,495,157 2,990 4,241,769 Shares issued to settle MSA and CSA compensation 23,606 47 190,203 Transfer from share premium in connection with the RSS (see note 4) 77,874 155 ( 155 ) At September 30, 2024 4,926,711 9,853 127,410,994 As of September 30, 2024 , 26,437,500 warrants to acquire the Company's ordinary shares were outstanding. Each warrant can be converted into the right to be issued with 1/20th of an Ordinary Share, and so t wenty warrants must be exercised to purchase one Ordinary Share; only whole warrants are exercisable. The effective exercise price of twenty warrants is $ 230.00 , and the warrants are exercisable until April 28, 2028, or earlier upon redemption or liquidation. Until warrant holders acquire the Ordinary Shares upon exercise of such warrants, they have no rights in respect of such Ordinary Shares. On May 28, 2024, 3,421,469 warrants entitling the holder to purchase a total of 171,073 Ordinary Shares expired. As a result, the previously recognized equity settled warrants reserve of $ 345,218 was reversed and transferred to accumulated losses.

Share-based Payments

Share-based Payments	12 Months Ended
	Sep. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-based payments	22. Share-based payments Following the RSS, the number of shares issuable in connection with share-based payments in force at that time were adjusted (see Note 4). All share numbers and exercise prices stated below are after this adjustment. Informal share-based payment arrangements The Company intends to implement a formal equity incentive plan in the near-term but has historically made ad hoc grants of options to purchase its Ordinary Shares to certain employees, officers, directors, and consultants of the Company and its subsidiaries and non-employee directors of the Company. The options are considered to be equity-settled share-based payment arrangements and have a maximum term of up to ten years from the date of grant. Until optionholders acquire the Ordinary Shares upon exercise of such options, they have no rights with respect to the Ordinary Shares. The options generally vest as follows: • Full vesting at grant date; or • Vesting in fractions over a two - or three-year vesting period, which is considered a service condition. Upon closing of the Business Combination, all options were novated from options to purchase shares in Zapp UK, the previous parent company of the Group, to options to purchase shares in Zapp EV, the new parent company. The number of options granted to each individual was adjusted to reflect the new capital structure of the Group and maintain a consistent value to each option. Upon closing of the Business Combination, certain options issued with vesting based on listing success became fully vested. Management earnout Upon closing of the Business Combination, certain legacy Zapp UK shareholders were entitled to receive an earnout of 425,916 Ordinary Shares (the “Management Earnout”). The earnout is subject to the closing price of each Ordinary Share equaling or exceeding, for any 20 trading days during a 30 consecutive trading day period, (i) $ 240.00 per share (the “First Earnout Condition”), (ii) $ 280.00 per share (the “Second Earnout Condition”) or (iii) $ 320.00 per share (the “Third Earnout Condition”; and each of the First, Second and Third Earnout Conditions an “Earnout Condition”), as applicable, in each case as equitably adjusted for share splits, share dividends, reorganizations and recapitalizations. In the event that an Earnout Condition is not satisfied prior to the fifth anniversary of the closing, the Management Earnout shares shall be forfeited and cease to exist. Each earnout is considered an equity-settled share based payment arrangement with market performance conditions. Therefore, a share-based payment charge has been recognized in full on the grant date with reference to the fair value of the options on that date. Sponsor earnout Upon closing of the Business Combination, 37,735 shares held by certain legacy CIIG II shareholders were unvested and shall vest at such time that the closing price of each Ordinary Share equals or exceeds $ 280.00 for any 20 trading days during a 30 consecutive trading day period. In the event that the Earnout Condition is not satisfied prior to the fifth anniversary of the closing, the earnout shares shall be forfeited and cease to exist. The earnout is considered to be an equity-settled share based payment arrangement with market performance conditions. Therefore, a share-based payment charge has been recognized in full on the grant date with reference to the fair value of the options on that date. SPAC Advisory Partners compensation Zapp UK engaged SPAC Advisory Partners (“SAP”) to advise on certain aspects of the Business Combination. Upon closing, SAP was issued 8,650 Ordinary Shares as part of the fee it claims in respect of its services relating to the Business Combination. If the relevant management earnout conditions are fulfilled, SAP may be entitled to receive additional Ordinary Shares comprising 10 % of the number of any additional Ordinary Shares ultimately issued pursuant to the Management Earnout. SAP and Zapp UK are currently adverse parties in litigation, however, in which Zapp UK has asserted defenses that, if upheld, would relieve it of further obligation to SAP (see Note 25). The closing fee was considered to be an equity-settled share-based payment vesting immediately upon closing of the Business Combination. Therefore a share-based payment charge was recognized at that point based on the price of Ordinary Shares on that date of $ 175.00 . The 10 % entitlement is considered to be a mirror of the Management Earnout, therefore a charge equivalent to 10 % of the charge recognized in relation to certain individuals party to the Management Earnout has been recognized. The total number of Management Earnout shares relevant in calculating the potential SAP entitlement is 341,861 . Services agreements In June 2023 the Company entered into a Marketing Services Agreement (“MSA”) with one of its suppliers. Under the terms of this agreement the supplier was to be compensated through the grant of Restricted Stock Units (“RSUs”). The RSUs vested over a period of six months from the effective date of the agreement. This was considered to be an equity-settled share based payment arrangement with a service condition. As such, a share-based payment charge was recognized over the vesting period based on the fair value of the RSUs on the grant date. In April 2024 the Company entered into a Consulting Services Agreement (“CSA”) with one of its suppliers. Under the terms of this agreement the supplier was to be compensated through a mixture of cash and the grant of Ordinary Shares. The Ordinary Shares were to be issued after the satisfaction of certain performance obligations. This was considered to be an equity-settled share based payment arrangement with a non-market based performance conditions. As such, a share-based payment charge was recognized upon the satisfaction of the performance conditions and the issuance of the Ordinary Shares. The Group recognized a share-based payment charge for the year as follows: Year Ended September 30, (in USD) 2024 2023 Informal share option arrangements 14,044 249,087 MSA and CSA compensation 29,645 — 43,689 249,087 Movements in equity instruments during the year The following reconciles the outstanding share options, earnout shares, share awards to be issued and RSUs at the beginning and end of the year: Informal share option arrangements Management earnout shares Sponsor earnout shares SAP compensation MSA compensation At October 1, 2022 313,500 — — — — Granted prior to the Business Combination 73,250 — — — — Cancelled and foreited prior to the Business Combination ( 10,000 ) — — — — Granted at the Business Combination — 425,916 37,735 34,186 — Adjustment at the Business Combination ( 161,890 ) — — — — Granted after the Business Combination — — — — 3,606 Cancelled and forfeited after the Business Combination ( 1,199 ) — — — — At September 30, 2023 213,661 425,916 37,735 34,186 3,606 Exercised/settled during the period ( 99,793 ) — — — ( 3,606 ) Cancelled and forfeited during the period ( 713 ) — — — — At September 30, 2024 113,155 425,916 37,735 34,186 — At September 30, 2024 111,372 of the informal share options were vested. 51,323 of the share options outstanding at September 30, 2024 were exercisable at a price of $ 0.00045 per share, 56,179 were exercisable at a price of $ 15.69 per share and 3,870 were exercisable at a price of $ 42.60 per share. The follow table presents key terms in relation to the informal share option arrangements: Weighted average exercise price Weighted average remaining contractual life (in years) At October 1, 2022 $ 2.43 Granted prior to the Business Combination $ 24.23 Cancelled and forfeited prior to the Business Combination $ 42.60 Cancelled and forfeited after the Business Combination $ 42.60 At September 30, 2023 $ 5.40 Exercised/settled during the period $ 0.00045 Cancelled and forfeited $ 42.60 At September 30, 2024 $ 9.92 6.03 Movements in non-vested shares under informal share option arrangements were as follows: Number Weighted average fair value at grant date At October 1, 2022 193,750 $ 4.88 Granted prior to the Business Combination 73,250 $ 12.92 Vested prior to or on the Business Combination ( 237,188 ) $ 7.01 Cancelled and foreited prior to the Business Combination ( 10,000 ) $ 10.06 Adjustment at the Business Combination ( 9,078 ) N/A Vester after the Business Combination ( 800 ) $ 18.00 Cancelled and forfeited after the Business Combination ( 1,199 ) $ 17.68 At September 30, 2023 8,735 $ 21.80 Vested during the period ( 6,239 ) $ 21.82 Cancelled and forfeited during the period ( 713 ) $ 17.64 At September 30, 2024 1,783 $ 19.15

Financial Instruments

Financial Instruments	12 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments	23. Financial instruments 23.1 Financial assets Financial assets, other than cash and short-term deposits, comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Financial assets at amortized cost Trade receivables 21,515 — Lease deposits 40,165 36,878 61,680 36,878 Financial assets at fair value through profit or loss Forward purchase agreement — 2,660,568 — 2,660,568 Total financial assets 61,680 2,697,446 Current 39,409 17,606 Non-current 22,271 2,679,840 On April 26, 2023, the Company and CIIG II (which upon the consummation of the Business Combination became the Company’s wholly owned subsidiary) entered into separate agreements (each a “Forward Purchase Agreement” or an “FPA,” and together, the “Forward Purchase Agreements”) with two counterparties (the “Sellers”) for OTC Equity Prepaid Forward Transactions, pursuant to which the Sellers might, but were not obligated to, purchase up to 10,000,000 shares of CIIG II Class A common stock, par value $ 0.0001 per share, in the aggregate before the consummation of the Business Combination, upon which such stock was to be exchanged for Ordinary Shares. The complete terms and conditions of the Forward Purchase Agreements were disclosed in the Company’s report on Form 6-K dated April 26, 2023. The Forward Purchase Agreements were initially recognized as a financial asset at their fair value on April 26, 2023 based on a Monte Carlo simulation model. The Forward Purchase Agreements were valued at $ 2,660,568 at September 30, 2023 based on a Monte Carlo simulation. A cumulative fair value loss of $ 48,552,478 was recognized in other income and expense in relation to the Forward Purchase Agreements in the year ended September 30, 2023 (see Note 9). On January 23, 2024, the Forward Purchase Agreements were canceled by mutual agreement and the carrying value upon that date recognized as an expense in other income and expense. 23.2 Financial liabilities Financial liabilities comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Financial liabilities at amortized cost Accounts payable and accrued liabilities 20,497,131 19,754,628 Loans and borrowings 4,255,773 4,736,583 Convertible loan notes 1,488,517 — Loans and borrowings from related parties 309,191 — Lease liabilities 363,718 396,734 26,914,330 24,887,945 Financial liabilities at fair value through profit or loss Warrants 242,653 603,028 Convertible loan notes 407,480 — 650,133 603,028 Total financial liabilities 27,564,463 25,490,973 Current 26,959,670 24,568,306 Non-current 604,793 922,667 Standby Equity Purchase Agreements On February 10, 2024, the Company entered into a Standby Equity Purchase Agreement (the “Original SEPA”) with YA II PN, Ltd. (“Yorkville”), a Cayman Islands exempt limited partnership that is an affiliate of Yorkville Advisors Global, LP, pursuant to which the Company had the right to sell to Yorkville up to $ 10.0 million (the “Original Commitment Amount”) of its ordinary shares, subject to certain limitations and conditions set forth in the Original SEPA, from time to time during the term thereof. Under the agreement, Yorkville agreed to advance to the Company $ 1.5 million in two tranches (the “Original Pre-Paid Advance”) in exchange for convertible promissory notes (the “Original Convertible Notes”). The first advance of $ 500,000 was disbursed on March 20, 2024 and the balance of $ 1.0 million was disbursed on April 23, 2024. The purchase price for the Pre-Paid Advance was 95 % of the principal amount thereof. The notes were not interest bearing and were repayable in March 2025. The Original Convertible Notes relating to the Pre-Paid Advance were recognized as a financial liability with two separate embedded derivatives. The embedded derivatives related to the conversion option and a floor price amortization event feature under which early repayment of the Original Convertible Notes was required subject to certain share price criteria being met. Between April 23, 2024 and June 13, 2024, Yorkville exercised its right to require the issuance and sale of a total of 906,219 ordinary shares in the Company. Following these issuances there were no Original Convertible Notes outstanding. On June 13, 2024 the Company directed Yorkville to purchase 84,690 ordinary shares. On July 11, 2024, the Company entered into a new Standby Equity Purchase Agreement (the “New SEPA”) with Yorkville, pursuant to which the Company has the right to sell to Yorkville up to $ 50 million (“the Commitment Amount”) of its ordinary shares, subject to certain limitations and conditions set forth in the New SEPA, from time to time during the term thereof. Under the new agreement, Yorkville agreed to advance to the Company $ 4.0 million in three tranches (the “New Pre-Paid Advance”) in exchange for convertible promissory notes (the “New Convertible Notes”). The first advance of $ 1.0 million was disbursed on July 11, 2024. The second advance of $ 1.0 million was disbursed on July 23, 2024. The balance of $ 2.0 million was disbursed on July 26, 2024. The purchase price for the Pre-Paid Advances was 95 % of the principal amount thereof. The notes are not interest bearing and are repayable in July 2025. The New Convertible Notes relating to the Pre-Paid Advance were recognized as a financial liability with embedded derivatives. The embedded derivatives related to the conversion option and a floor price amortization event feature under which early repayment of the New Convertible Notes is required subject to certain share price criteria being met. Between July 29, 2024 and September 16, 2024, Yorkville exercised its right to require the issuance and sale of a total of 145,197 ordinary shares in the Company. At September 30, 2024 there were outstanding New Convertible Notes with an aggregate principal amount of $ 2.1 million. Following repayment of the New Convertible Notes, or otherwise, subject to certain conditions and limitations, the Company has the right, but not the obligation, from time to time during the term of the New SEPA, to direct Yorkville to purchase specified numbers of Company shares, priced according to the New SEPA by delivering written notice to Yorkville. See Note 26 for further details. The following is a summary of the interest bearing loans and borrowings of the Group as at September 30, 2024 and September 30, 2023: Interest rate Maturity September 30, September 30, Current Bank loans 2.50 % Within one year 15,925 14,527 Promissory notes 0.00 % to 15.00 % Within one year 4,229,840 3,699,191 Convertible loan notes 0.00 % Within one year 2,100,000 — 6,345,765 3,713,718 Non-current Bank loans 2.50 % 2026 10,009 22,866 Promissory notes 15.00 % 2025 — 1,000,000 Promissory notes issued to related parties 15.00 % 2026 309,191 — 319,200 1,022,866 As at September 30, 2024 , there were 26,437,500 warrants outstanding which do not meet the criteria for equity accounting and are accounted for as a financial liability with movements in fair value being reported within other expenses. For the year ended September 30, 2024 , total gains on revaluation of $ 360,375 ($ 2,039,723 for the year ended September 30, 2023) were recorded in relation to the warrants. See Notes 9 and 19. 23.3 Fair value The fair value of the derivatives embedded within the SEPA was measured using a Monte Carlo simulation. The table below presents the key inputs used in the model at September 30, 2024. Share price was measured using Level 1 inputs. Expected volatility was measured using Level 3 inputs based on the volatility of the share prices of a basket of comparable listed companies. Share price $ 3.08 Conversion price/floor price $ 1.87 Expected volatility 55.0 % Dividend yield 0.0 % Risk free interest rate 5.0 % Time to expiry 0.8 years Fair value $ 407,480 Management assessed that the fair value of other receivables and trade and other payables approximated their carrying value due to the short-term maturities of those instruments. The fair value of public warrants was measured using Level 1 inputs and the fair value of private placement warrants was measured using Level 3 inputs. 23.4 Interest rate risk management Interest rate risk is the risk that changes in interest rates will affect the income and financial management of the Group. The Group is not exposed to interest rate risk as none of its loans and borrowings have a variable interest rate. 23.5 Foreign currency risk management Foreign currency risk is the risk that arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group does not currently hedge against currency risk through the use of financial instruments such as foreign currency swaps. The Group is predominantly exposed to currency risk on unpaid liabilities related to the Business Combination incurred by Zapp UK which are denominated in USD, while the functional currency of Zapp UK is GBP. The following tables demonstrate the sensitivity to a reasonable possible change in exchange rates, with all other variables held constant. The impact on the Group's profit before tax is due to changes in the fair value of monetary assets and liabilities. The impact on the Group's equity is due to changes in the value of the net assets of entities whose functional currency is not USD. (in USD) Effect on profit before tax Effect on equity 5% strengthening of GBP against USD 356,292 136,659 5% weakening of GBP against USD ( 393,796 ) ( 151,044 ) 5% strengthening of EUR against USD — 46,481 5% weakening of EUR against USD — ( 51,374 ) 5% strengthening of THB against USD — ( 165,357 ) 5% weakening of THB against USD — 182,763 23.6 Credit risk management Credit risk is the risk of financial loss to the Group if a customer or bank (“counterparty”) fail to meets its contractual obligations resulting in a financial loss to the Group. Since the Group has yet to commence meaningful sales, the Group’s maximum exposure to credit risk at the year end was equal to the carrying amount of cash and cash equivalents on the statement of financial position. Credit risk from balances with banks and financial institutions is managed by only holding cash and cash equivalents with reputable banks that are perceived to have a low risk of failure. 23.7 Liquidity risk management Liquidity risk refers to the ability of the Group to meet the obligations associated with its financial liabilities that are settled as they fall due. The table below summarizes the maturity profile of the Group's financial liabilities based upon contractual, undiscounted payments: (in USD) Less than one year 1 to 5 years Over 5 years Total Bank loans 15,925 10,603 — 26,528 Promissory notes 4,404,840 — — 4,404,840 Lease liabilities 93,924 284,165 120,364 498,453 Accounts payable and accrued liabilities 20,497,131 — — 20,497,131 25,011,820 294,768 120,364 25,426,952

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2024
Related Party [Abstract]
Related party transactions	24. Related party transactions During the year ended September 30, 2024, the Group entered into the following transactions with related parties: (in USD) Property lease payments Loan arrangement fees Purchase of assets from the group 2024 2023 2024 2023 2024 2023 Paragon Partners Company Limited 30,749 30,549 — — — — Executive officers — — 44,000 — — 1,423 Amounts owed by related parties Amounts owed to related parties Borrowings from related parties (in USD) 2024 2023 2024 2023 2024 2023 Executive officers — — — — 309,191 — Paragon Partners Company Limited is controlled by Swin Chatsuwan, the Chief Executive Officer and a director of the Company. Property lease payments were made on an arms length basis according to commercial terms. Sale of assets to the group and purchase of assets from the group relate to the transfer of assets from ZMT to ZTH and subsequent sale of shares in ZMT to Mr. Chatsuwan. This transaction is discussed in more detail in Note 15. On January 12, 2024, Zapp Scooters (Thailand) Company Limited issued a promissory note to Patchara Rattakul, a director of the Company, with a value of THB 10.0 million (approximately $ 287,000 at that date) which bears interest at a rate of 15.0 % per annum and is repayable in January 2026 . At September 30, 2024 the amount outstanding on this note was $ 309,191 . On April 29, 2024, pursuant to a finder’s agreement dated January 19, 2024, the Company paid $ 44,000 to Orakorn Laoharutanun, the wife of Kiattipong Arttachariya, the Company’s Chief Strategy Officer, for introducing new investors to the Company. On De cember 11, 2024, Zapp UK entered into certain agreements with Mr. Chatsuwan pursuant to which Mr. Chatsuwan became the owner of 51 % of the registered share capital of ZTH, while concurrently agreeing that Zapp UK, as directed by the Company, shall maintain financial and operational control over ZTH’s business notwithstanding such majority ownership. See Note 26 for further details. The compensation to Directors and executive officers of the Group for the years ended September 30, 2024 and 2023, comprised the following: For the Year Ended September 30, (in USD) 2024 2023 Short-term employee benefits 1,088,706 1,168,934 Post-employment benefits 9,318 9,332 Share-based payments 34 111,703 1,098,058 1,289,969 In addition to the compensation described above, in their capacity as shareholders certain executive officers were party to the management earnout described in Note 22 . Under the terms of this agreement, a share-based payment charge was recognized in respect of these executive officers of $ 51,438,565 during the year ended September 30, 2023 .

Contingencies

Contingencies	12 Months Ended
	Sep. 30, 2024
Disclosure of contingent liabilities [abstract]
Contingencies	25. Contingencies Litigation Group companies are or may be from time to time party to legal proceedings, arbitrations and regulatory proceedings arising in the normal course of our business operations, including the matter described below. We evaluate developments in such matters and provide accruals for such matters, as appropriate. In making such decisions, we consider the degree of probability of an unfavorable outcome and our ability to make a reasonable estimate of the amount of a loss. An unfavorable outcome in any such proceedings, if material, could have an adverse effect on our business or consolidated financial statements. Zapp UK is party to a civil action captioned SPAC Advisory Partners LLC v. Zapp Electric Vehicles Limited et al. , No. 655171/2023, filed on October 19, 2023 in the Supreme Court of New York County, New York. Plaintiff’s amended complaint in the action, filed March 26, 2024, asserts claims for breach of contract, account stated and supplemental claims arising from Zapp UK’s alleged non-payment of $ 3,630,000 in fees allegedly due to plaintiff for advisory services rendered to Zapp UK in relation to the Business Combination. Plaintiff’s amended complaint also purports to add the parent Company as a party defendant in the case. Zapp UK filed an answer to the operative complaint on May 8, 2024. On September 6, 2024, following service of the Amended Complaint upon it, the Company filed a motion to dismiss plaintiff's amended complaint as against it on various grounds, including that the court lacks personal jurisdiction over it. On October 8, 2024, plaintiff's counsel filed its opposition to the Company’s motion to dismiss and, contrary to applicable procedural rules, included in such opposition a cross-motion for partial summary judgment against Zapp UK. On October 14, 2024, the Company filed a reply in further support of its motion to dismiss combined with Zapp UK’s opposition to plaintiff's purported cross-motion for partial summary judgment. As of the date of this Annual Report, there has been no discovery or other proceedings in the case apart from the foregoing motions, which are pending before the court. We believe Zapp UK and the Company have meritorious defenses to the claims asserted in the case and intend to continue to defend the matter vigorously.

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2024
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent Events	26. Subsequent events Actions pursuant to the New SEPA Between October 1, 2024 and January 28, 2025, Yorkville exercised its right under the New SEPA to require the issuance and sale of a total of 851,337 ordinary shares. At the date of this Annual Report, there were outstanding New Convertible Notes with an aggregate principal amount of $ 0.5 million. Between December 20, 2024 and January 28, 2025, the C ompany directed Yorkville to purchase 899,061 Ordinary Shares pursuant to the New SEPA. The Company received net cash proceeds of $ 1.1 million from the sale of such shares to Yorkville. Agreements Restructuring the Ownership of Zapp Scooters (Thailand) Company Limited On December 11, 2024, in order to pursue attractive financing opportunities available in Thailand to certain majority-Thai-owned businesses, the Company restructured the ownership of its indirect subsidiary ZTH, in order that ZTH may qualify as such a majority-Thai-owned business. The restructuring entailed: (i) the transfer of 51 % of the equity capital of ZTH from its direct parent Zapp UK to Founder Swin Chatsuwan pursuant to a share transfer agreement providing for the payment of agreed consideration; (ii) the concurrent execution of an intercompany agreement between ZEV and ZTH; and (iii) the concurrent execution a shareholders agreement between ZEV and Mr. Chatsuwan. Under these agreements, Zapp UK, as directed by the Company, maintains financial and operational control over ZTH’s business notwithstanding Mr. Chatsuwan’s majority ownership.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2024
Accounting Policy [Abstract]
Basis of Preparation	2.1. Basis of preparation These consolidated financial statements have been prepared in accordance with international accounting standards in conformity with the requirements of IFRS. They were authorized for issue by the Company’s Board of Directors on January 30, 2025. Details of the Group’s accounting policies are included in Note 3. In preparing these financial statements, management has made judgments, estimates and assumptions that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively. The areas where judgments and estimates have been made in preparing the financial statements and their effect are disclosed in Note 2.7.
Basis of Consolidation	2.2. Basis of consolidation The consolidated financial statements comprise the financial statements of the Company and its subsidiaries after the elimination of intercompany accounts and transactions. a) Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. b) Interests in equity-accounted investees An affiliate is an entity in which the Group has significant influence, but not control or joint control, over the financial and operating policies. Interests in affiliates are accounted for using the equity method. They are initially recognized at cost, which includes transaction costs. Subsequent to initial recognition, the consolidated financial statements include the Group’s share of the profit or loss and other comprehensive income of equity-accounted investees, until the date on which significant influence ceases. Where the Group’s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, the group does not recognize further losses, unless it has incurred obligations or made payments on behalf of the other entity. The Group’s interests in equity-accounted investees comprised an interest in an affiliate which was disposed of during the year ended September 30, 2023. See Note 15 for further details. c) Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealized income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions, are eliminated. Unrealized gains arising from transactions with equity-accounted investees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.
Basis of Measurement	2.3. Basis of measurement The financial statements have been prepared on the historical cost basis, except for financial assets, financial liabilities and share-based payments that have been measured at fair value.
New and Amended Standards and Interpretations	2.4. New and amended standards and interpretations The following amended standards became effective for the Group’s fiscal year ended September 30, 2024, but did not have a material impact on the consolidated financial statements of the Group: • IFRS 17 - Insurance Contracts (effective for annual periods beginning on or after January 1, 2023). • Amendments to IFRS 17 – Insurance Contracts (effective for annual periods beginning on or after January 1, 2023). • IFRS 17 and IFRS 9 – Initial application of IFRS 17 and IFRS 9 – Comparative Information (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 8 – Definition of Accounting Estimates (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 1 and IFRS Practice Statement 2 - Disclosure of Accounting Policies (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 12 – Deferred Tax related to Assets and Liabilities arising from a Single Transaction (effective for annual periods beginning on or after January 1, 2023). • Amendments to IAS 12 - International Tax Reform - Pillar 2 Model Rules (effective for annual periods beginning on or after January 1, 2023, however the temporary exception from accounting for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules and the requirement to disclose the application of the exception are to be applied immediately on the issue of the amendment).
Standards Issued But Not Yet Effective	2.5. Standards issued but not yet effective The standards and interpretations applicable to the Group that are issued, but not yet effective, up to the date of issuance of the Group’s consolidated financial statements are discussed below. The Group has not early-adopted these standards and amendments and intends to adopt them, if applicable, when they become effective. The following standard amendments became effective at the earliest for annual periods beginning on or after January 1, 2024, but are not expected to have a material impact on the consolidated financial statements of the Group: • Amendments to IAS 1 – Non-current liabilities with Covenants (effective for annual periods beginning on or after January 1, 2024). • Amendments to IAS 1 – Classification of Liabilities as current or non-current (effective for annual periods beginning on or after January 1, 2024). • Amendments to IFRS 16 – Lease liability in a sale and lease back (effective for annual periods beginning on or after January 1, 2024). • Amendments to IAS 7 and IFRS 7 – Supplier Finance Arrangements (effective for annual periods beginning on or after January 1, 2024). • Amendments to IAS 21 – Lack of Exchangeability (effective for annual periods beginning on or after January 1, 2025). • Amendments to IFRS 10 and IAS 28 – Sale or contribution of assets between an investor and its associate or joint venture (available for optional adoption/effective date deferred indefinitely). • Amendments to IFRS 9 and IFRS 7 – Amendments to the Classification and Measurement of Financial Instruments (effective for annual periods beginning on or after January 1, 2026). • Annual Improvements to IFRS Accounting Standards – Volume 11 (effective for annual periods beginning on or after January 1, 2026). • IFRS 19 – Subsidiaries without Public Accountability: Disclosures which permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements (effective for reporting periods beginning on or after January 1, 2027 with earlier application permitted). IFRS 18 - Presentation and Disclosure in Financial Statements will be effective for periods beginning on or after January 1, 2027, and the Group is currently assessing the potential impact of the new standard.
Foreign currency	2.6. Foreign currency These financial statements are presented in U.S. dollars. All amounts have been presented to the nearest dollar, unless otherwise indicated. Translation of financial statements Our reporting currency is the U.S. dollar. The financial statements of our operations whose functional currency is other than the dollar are translated from such functional currency to dollars at the exchange rates in effect at the date of the statement of financial position for assets and liabilities, and at weighted average rates for the period for revenues and expenses, including gains and losses. Translational gains and losses are recognized in other comprehensive income and accumulated in the foreign currency translation reserve. Transactions in foreign currencies Transactions in foreign currencies are translated to functional currency at the foreign exchange rate on the date the transaction occurred. Monetary assets and liabilities denominated in foreign currencies at the reporting date are retranslated to the functional currency at the foreign exchange rate ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Gains and losses from foreign currency transactions are recognized in Other income / (expense) within the statement of profit or loss.
Use of estimates and judgments	2.7. Use of estimates and judgments In preparing these consolidated financial statements, management has made critical estimates and judgments that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively. Relevant information is included in the following notes: Note 14 Intangible assets—establishing the fair value of acquired intangible assets on an ongoing basis; Note 20 Leases—Whether an arrangement contains a lease; reasonably certain to exercise extension or termination options; determining the incremental borrowing rate; Note 22 Share-based payments—Key valuation assumptions; and Note 23 Financial instruments—Determining the fair value of financial instruments on the basis of significant unobservable inputs.
Going concern	2.8. Going concern The financial statements have been prepared on a going concern basis. The Company had an accumulated deficit at September 30, 2024, a net loss and net cash used in operating activities for the year then ended. As of that date, we had cash and cash equivalents of $ 1.6 million while our trade and other payables amounted to $ 20.7 million as we had agreed with certain key suppliers, most notably a number of professional services firms that provided services related to the Business Combination, to delay the settlement of payment obligations. The Company has made limited sales to date and is attempting to commence operations and generate revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations until that point. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company has access to up to $ 44.9 million of liquidity through the Standby Equity Purchase Agreement with an affiliate of Yorkville Advisors Global, LP (see Note 23) which management believes will provide sufficient liquidity to produce the volume of i300s expected to be sold in 2025 following its commercial launch in Thailand and in Europe. The Company raised $ 1.1 million between December 2024 and January 2025 pursuant to the New SEPA (see Note 26) and expects to raise further amounts through the same mechanism in the coming months. We intend to seek further extensions to our obligations by assent of our suppliers and to raise up to $ 5.0 million of additional funds by way of private or public offerings of securities. We are also in discussions with certain providers of bank and other financing and expect to raise up to $ 3.0 million from these sources. We believe that all such funds, taken together, will be sufficient to provide the Company with the liquidity required to commence production of the i300 at scale and launch commercially. We will have access to the EXIM facility (see Note 19) once we commence sales outside of Thailand, which management believes will provide sufficient liquidity to enable the Company to expand its export operations in future years. Management’s plans to alleviate the conditions that raise substantial doubt regarding the Company’s ability to continue as a going concern cannot be guaranteed or are not entirely within the Company’s control and therefore cannot be considered probable. While we believe in the viability of our strategy to commence operations and raise additional funds, if these actions are not successful we will not have sufficient liquidity to continue to fund our operations by the middle of 2025. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Revenue	The Group evaluates revenue from contracts with customers based on the five-step model under IFRS 15: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the separate performance obligations; and (5) recognize revenues when (or as) each performance obligation is satisfied. Revenue is be measured based on the consideration the Group expects to be entitled to in a contract with a customer and excludes amounts collected on behalf of third parties. The Group recognizes revenue when it transfers control over a product or service to a customer. Sale of electric vehicles The Group sells new electric vehicles directly to its customers, through its online platform. The prices of vehicles is set forth in the customer contracts at stand-alone selling prices which are agreed prior to delivery. The Group satisfies its performance obligations for vehicle sales upon delivery, at which time the transfer of title, risks, and rewards of ownership and control pass to the customer. The Group recognizes revenue at the agreed-upon purchase price stated in the contract less an estimate for returns. Prior to the delivery of each vehicle, payment is received or financing is arranged. Revenue is recognized net of sales tax. Deferred revenue relates to undelivered vehicle orders. Deferred revenue is recognized at the point when cash is received for the order and is derecognized into revenue upon delivery of the vehicle to the customer.
Cost of Sales	3.2. Cost of sales Cost of sales primarily relate to vehicle manufacturing costs, as well as any necessary adjustment to reflect inventory at the lower of cost and net realizable value. Cost of sales also includes the depreciation of molds used in vehicle manufacture.
Leasing	3.3. Leasing Group acting as a lessee The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group classifies assets with value less than $ 5,000 as low-value. The Group recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the lease ( i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: Leasehold property 3 - 10 years Furniture, fixtures and office equipment 6 years Vehicles 4 - 5 years Depreciation of right-of-use assets is recognized within operating expenses in the statement of profit or loss. Lease liabilities At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. Interest on lease liabilities is recognized within finance expense in the statement of profit or loss.
Employee Benefits	3.4. Employee benefits Short-term and long-term employee benefits A liability is recognized for benefits accruing to employees in respect of wages and salaries, annual leave and sick leave in the period the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange for that service. Defined contribution schemes Contributions to defined contribution pension schemes are charged to the statement of comprehensive income in the period to which they relate. Severance liabilities In certain countries in which the Group operates, employment law entitles employees to severance pay in certain situations. The entitlement to severance pay varies according to an individual employee’s tenure with the Group. The Group accounts for these severance liabilities based on an actuarial valuation using the Projected Unit Credit Method. There are no separate plan assets held in respect to these liabilities. Severance liabilities are recognized in the Group’s consolidated statement of financial position under non-current liabilities. The related expenses, if incurred during the period, are recognized in the Group’s consolidated statement of profit or loss. Prior service cost is initially recognized in other comprehensive income (loss) at the date of plan amendment. Such prior service cost is amortized as an expense as a component of net periodic pension cost using the weighted average remaining years of service to full eligibility date for active employees.
Share-Based Payments	3.5. Share-based payments Equity-settled share-based payments to employees and non-employee directors are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity. At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognized in the statement of profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the retained earnings. Service and non-market performance conditions are not taken into account when determining the grant date fair value of awards, but the likelihood of the conditions being met is assessed as part of the Group’s best estimate of the number of equity instruments that will ultimately vest. Market performance conditions are reflected within the grant date fair value.
Taxation	3.6. Taxation The income tax expense represents the sum of the tax currently payable and deferred tax. Current tax Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Current income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle balances on a net basis. Deferred tax Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes, except for differences arising on: • the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss; and • investments in subsidiaries and associates to the extent that the Group is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future. Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based on the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognize a deferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on the business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized; such reductions are reversed when the probability of future taxable profits improves. The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle balances on a net basis. Current and deferred tax Current and deferred tax are recognized in the statement of profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination.
Cash and Cash Equivalents	3.7. Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprises cash at banks and short-term highly liquid deposits with a maturity of three months or less, that are readily convertible to a known amount of cash and subject to insignificant risk of change in value.
Property, Plant and Equipment	3.8. Property, plant and equipment Items of property, plant and equipment are measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and any accumulated impairment losses. If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as separate items (major components) of property, plant and equipment. Any gain or loss on disposal of an item of property, plant and equipment is recognized in profit or loss. Depreciation is calculated to write off the cost of items of property, plant and equipment less their estimated residual values using the straight-line method over their estimated useful lives, and is generally recognized in profit or loss. Depreciation is recognized from the date the property, plant and equipment are installed and are ready for use, or in respect of internally constructed assets, from the date that the asset is completed and ready for use. Property, plant and equipment is depreciated over the estimated useful life of the assets as follows: Leasehold and leasehold improvements 3 - 10 years Furniture, fixtures and office equipment 3 - 10 years Plant equipment 5 years Vehicles 3 - 5 years Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.
Intangible Assets	3.9. Intangible assets Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. Amortization is recognized within general and administrative expenses in the statement of profit or loss. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Development costs 10 years Patents and trademarks 10 years Software 5 - 10 years Internally-generated intangible assets Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss as incurred. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Group intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Expenditure includes both employees of the Group and external contractors contributing to the development projects. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in the statement of profit or loss in the period in which it is incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortization and any accumulated impairment losses.
Impairment of Tangible and Intangible Assets	3.10. Impairment of tangible and intangible assets At the end of each reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in the statement of profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the statement of profit or loss.
Inventory	3.11. Inventory Inventory consists of vehicles not yet delivered to customers and raw materials to be used in product development. Inventory is stated at the lower of cost and net realizable value. The cost of inventories is based on the first-in, first-out allocation method. In the case of manufactured inventories, cost comprises direct materials, direct labor and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operating capacity. Costs of purchased inventory are determined after deducting rebates and discounts. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs to complete and to make the sale.
Provisions	3.12. Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized as a finance cost. Provision for dismantlement, removal and restoration are recognized when the Group has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation and the amounts have been reliably estimated. The Group recognizes the estimated costs of dismantlement, removal or restoration of items of property, plant and equipment arising from the acquisition or use of assets. This provision is estimated based on the best estimate of the expenditure required to settle the obligation, taking into consideration time value. Changes in the estimated timing or amount of the expenditure or discount rate for asset dismantlement, removal and restoration costs are adjusted against the cost of the related property, plant and equipment, unless the decrease in the liability exceeds the carrying amount of the assets or the asset has reached the end of its useful life. In such cases, the excess of the decrease over the carrying amount of the asset or the changes in the liability is recognized in profit or loss immediately.
Financial instruments	3.14. Financial instruments Financial assets On initial recognition, a financial asset is classified as measured at amortized cost for trade and other receivables. A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated as at fair value through profit or loss (“FVTPL”): • it is held within a business model whose objective is to hold assets to collect contractual cash flows; and • its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. These financial assets are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Financial liabilities Financial liabilities are classified as measured at amortized cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss. Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expenses and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. Measurement of fair values - valuation techniques and significant unobservable inputs For the valuation techniques used in measuring Level 3 fair values for financial instruments in the statement of financial position, as well as the significant unobservable inputs used, see Note 23 .
Convertible loan notes	3.13. Convertible loan notes Convertible loan notes are accounted for as a hybrid financial instrument comprising: (i) a liability for the principal and interest amount, and (ii) a single compound embedded derivative instrument for the conversion options and any other relevant features. The host contract is classified as a financial liability because there is an obligation to to deliver cash to the holder on redemption of the Convertible Notes at the maturity date. When the holders' conversion option meets “fixed-for-fixed” criterion it is classified as equity. When this criterion is not met, the holders' conversion option is classified as a derivative financial liability and revalued to its fair value at each reporting date.
Equity reserves	3.15. Equity reserves The share option reserve represents the cumulative amounts charged to profit or loss in respect of employee share option arrangements where the scheme has not yet been settled by means of an award of shares to an individual. The merger reserve represents equity shares issued in consideration for the shares of another company, where, as part of the arrangement, at least 90 % of the company was acquired. The merger reserve is recognized instead of share premium on the issue of the shares. The foreign currency translation reserve represents the difference between the translated values of assets and liabilities at the closing rate and the historical rate.

Accounting Policies (Tables)

Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2024
Accounting Policy [Abstract]
Schedule of Right-of-Use Assets Estimated Useful Lives	Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets, as follows: Leasehold property 3 - 10 years Furniture, fixtures and office equipment 6 years Vehicles 4 - 5 years
Schedule of Estimated Useful Life of Property, Plant and Equipment	Property, plant and equipment is depreciated over the estimated useful life of the assets as follows: Leasehold and leasehold improvements 3 - 10 years Furniture, fixtures and office equipment 3 - 10 years Plant equipment 5 years Vehicles 3 - 5 years
Schedule of Estimated Useful Life of Intangible Assets	The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Development costs 10 years Patents and trademarks 10 years Software 5 - 10 years

Reverse Stock Split (Tables)

Reverse Stock Split (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of classes of share capital [abstract]
Summary of Impact of Reverse Stock Split	The Company also proportionately adjusted the terms of outstanding warrants, equity-based awards and other outstanding equity rights. The impact of the Reverse Stock Split is presented below: (in USD) Number Prior to RSS Number Post-RSS Exercise Price Prior to RSS Exercise Price Post-RSS Ordinary shares*** 62,601,280 3,208,038 Warrants* 26,437,500 26,437,500 $ 11.50 $ 11.50 Warrants** 2,280,979 2,280,979 $ 0.79 $ 0.79 Warrants** 1,140,490 1,140,490 $ 4.49 $ 4.49 Share options 1,026,441 51,323 $ 0.000022 $ 0.00045 Share options 1,123,382 56,179 $ 0.78 $ 15.69 Share options 127,164 6,366 $ 2.13 $ 42.60 Management earnout shares 8,518,290 425,916 Sponsor earnout shares 754,687 37,735 SAP compensation 683,720 34,186 *While the number of warrants remained unchanged, twenty warrants must now be exercised to purchase one Ordinary Share. The effective exercise price of twenty warrants is $ 230.00 . **These warrants expired on May 28, 2024 . ***The number of post-RSS shares is not exactly one twentieth of the number of pre-RSS shares due to the issuance of additional shares to ensure no fractional shares would be issued.

Expenses by Nature (Tables)

Expenses by Nature (Tables)	12 Months Ended
	Sep. 30, 2024
Analysis of income and expense [abstract]
Schedule of Expenses by Nature	Total selling and distribution expenses, and general and administrative expenses for the years ended September 30, 2024 and 2023 included expenses of the following nature: For the Year Ended September 30, (in USD) 2024 2023 Production expenses 417,016 402,089 Depreciation, amortization and impairments 425,737 464,370 Employee expenses 3,821,486 3,624,021 Marketing expenses 13,876 941,845 Professional fees 1,101,169 1,550,864 Other expenses 456,515 814,863 Total 6,235,799 7,798,052

Finance Income and Expense (Tab

Finance Income and Expense (Tables)	12 Months Ended
	Sep. 30, 2024
Analysis of income and expense [abstract]
Summary of Finance Income and Expense	Finance income and expense comprised the following for the years ended September 30, 2024 and 2023: For the Year Ended September 30, (in USD) 2024 2023 Finance income Interest on bank deposits 2,086 9,292 Total finance income 2,086 9,292 Finance expense Interest on convertible notes ( 832,003 ) ( 409,561 ) Interest on loans and borrowings ( 304,187 ) ( 103,605 ) Interest on lease liabilities ( 23,134 ) ( 39,402 ) Other interest payable ( 9,937 ) ( 8,437 ) Total finance expense ( 1,169,261 ) ( 561,005 )

Expenses Relating to the Busi_2

Expenses Relating to the Business Combination (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about business combination [abstract]
Schedule of Significant Costs in Connection with the Business Combination	The table below sets out these costs by nature, including identifying which costs were/are to be settled in cash and which costs were/are to be settled through the issue of equity instruments: (in USD) Cash-Settled Equity-Settled Total Professional fees 9,146,063 6,845,953 15,992,016 Share-based payment expense on management earnout — 64,082,445 64,082,445 Share-based payment expense on sponsor earnout — 5,690,340 5,690,340 Share-based payment expense on acquisition of CIIG II — 81,551,286 81,551,286 Total expenses relating to the Business Combination 9,146,063 158,170,024 167,316,087

Other (Expenses)_Income (Tables

Other (Expenses)/Income (Tables)	12 Months Ended
	Sep. 30, 2024
Analysis of income and expense [abstract]
Schedule of Other (Expenses)/Income	Other (expenses)/income comprised the following for the years ended September 30, 2024 and 2023: For the Year Ended September 30, (in USD) 2024 2023 Fair value movements ( 2,308,249 ) ( 46,477,209 ) Foreign exchange movements 698,142 14,868 Expenses relating to the Business Combination — ( 167,316,087 ) Gain on early termination of leases — 11,309 Profit on disposal of shares in associates — 1,423 Sundry income 679 17,970 ( 1,609,428 ) ( 213,747,726 )

Taxation (Tables)

Taxation (Tables)	12 Months Ended
	Sep. 30, 2024
Major components of tax expense (income) [abstract]
Summary of Reconciliation of Effective Tax Rate	The following table presents the reconciliation of effective tax rate for the years ended September 30, 2024 and 2023: For the Year Ended September 30, (in USD) 2024 2023 Loss before tax ( 9,008,081 ) ( 222,097,491 ) Income tax at the domestic rate of 25.00 % (2023: 22.00 %) ( 2,252,020 ) ( 45,970,977 ) Impact of difference in overseas tax rates 1,513,399 40,961,202 Non-deductible expenses 10,730 2,685 Current year losses for which no deferred tax asset is recognized 734,651 5,026,928 Others ( 6,760 ) ( 19,838 ) — —
Summary of Unrecognized Deferred Tax Assets Explanatory	Deferred tax assets have not been recognized in respect of the following items because it is not probable that future taxable profits will be available against which the Group entities can utilize benefits therefrom as at September 30, 2024, and 2023: For the Year Ended September 30, (in USD) 2024 2023 Severance liabilities 44,866 31,716 Tax losses 12,919,369 5,946,743 12,964,235 5,978,459
Summary of Tax Loss Carry Forward	As at September 30, 2024, we had tax loss carry-forwards that will expire in the following periods: (in USD) 2025 58,800 2026 503,282 2027 759,188 2028 1,475,536 2029 2,481,933 2030 2,602,660 No expiration 5,037,970 12,919,369

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of geographical areas [abstract]
Summary Of Non-current Assets By Geographical Area	The Group's non-current assets by geographic location as at September 30, 2024 and September 30, 2023 were as follows: (in USD) September 30, September 30, Cayman Islands — 2,661,418 Europe 411,784 463,442 Thailand 1,528,580 1,565,814 1,940,364 4,690,674

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Sep. 30, 2024
Earnings per share [abstract]
Schedule of Computation of Basic and Diluted Loss Per Share	The following table sets forth the computation of basic and diluted loss per share for the years ended September 30, 2024 and September 30, 2023: For the Year Ended September 30, (in USD) 2024 2023 Loss for the period ( 9,008,081 ) ( 222,097,491 ) Basic weighted average number of ordinary shares 3,515,171 2,388,355 Basic and diluted loss per ordinary share ( 2.56 ) ( 92.99 )
Schedule of Computation of Diluted Loss Per Share Because Their Effects Would Have Been Anti-dilutive	The following weighted-average effects of potentially dilutive outstanding ordinary share awards, including share options, warrants, management earnout shares and sponsor earnout shares, were excluded from the computation of diluted loss per share because their effects would have been anti-dilutive for the years ended September 30, 2024 and September 30, 2023: For the Year Ended September 30, 2024 2023 Share options 113,155 213,661 Warrants 1,321,875 1,492,956 Management earnout shares 425,915 425,915 SAP earnout shares 34,186 34,186 Sponsor earnout shares 37,735 37,735 Shares issuable upon conversion of loan notes 841,572 — Total 2,774,438 2,204,453

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Sep. 30, 2024
Property, plant and equipment [abstract]
Summary of Property, Plant and Equipment	(in USD) Leasehold and leasehold improvements Furniture, fixtures and office equipment Plant equipment Vehicles Total Cost At October 1, 2022 63,425 66,642 379,808 54,270 564,145 Additions 37,935 75,797 31,756 141,511 286,999 Effect of movements in exchange rates 3,119 ( 791 ) 5,162 ( 6,868 ) 622 At September 30, 2023 104,479 141,648 416,726 188,913 851,766 Additions — 6,355 18,719 — 25,074 Disposals — ( 3,336 ) — ( 33,778 ) ( 37,114 ) Effect of movements in exchange rates 10,442 16,484 54,456 21,603 102,985 At September 30, 2024 114,921 161,151 489,901 176,738 942,711 Accumulated depreciation and impairment losses At October 1, 2022 3,250 6,215 69,324 4,699 83,488 Depreciation for the year 26,667 22,545 84,898 33,397 167,507 Impairment for the year 11,276 3,736 — — 15,012 Effect of movements in exchange rates ( 700 ) ( 756 ) ( 2,171 ) ( 1,409 ) ( 5,036 ) At September 30, 2023 40,493 31,740 152,051 36,687 260,971 Depreciation for the year 21,823 26,851 86,765 55,318 190,757 Depreciation on disposals — ( 995 ) — ( 15,875 ) ( 16,870 ) Effect of movements in exchange rates 5,322 5,722 26,266 9,667 46,977 At September 30, 2024 67,638 63,318 265,082 85,797 481,835 Carrying amounts At October 1, 2022 60,175 60,427 310,484 49,571 480,657 At September 30, 2023 63,986 109,908 264,675 152,226 590,795 At September 30, 2024 47,283 97,833 224,819 90,941 460,876

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about intangible assets [abstract]
Summary of Intangible Assets	(in USD) Development costs Patents and trademarks Software Total Cost At October 1, 2022 1,210,873 55,118 872 1,266,863 Additions 18,186 5,712 117,951 141,849 Effect of movements in exchange rates 20,797 1,221 ( 4,447 ) 17,571 At September 30, 2023 1,249,856 62,051 114,376 1,426,283 Additions — — 15,665 15,665 Effect of movements in exchange rates 156,996 7,544 11,509 176,049 At September 30, 2024 1,406,852 69,595 141,550 1,617,997 Accumulated amortization and impairment losses At October 1, 2022 239,134 8,847 4 247,985 Amortization for the year 129,668 6,144 677 136,489 Effect of movements in exchange rates ( 972 ) ( 84 ) ( 15 ) ( 1,071 ) At September 30, 2023 367,830 14,907 666 383,403 Amortization for the year 128,090 6,417 3,570 138,077 Effect of movements in exchange rates 59,342 2,466 269 62,077 At September 30, 2024 555,262 23,790 4,505 583,557 Carrying amounts At October 1, 2022 971,739 46,271 868 1,018,878 At September 30, 2023 882,026 47,144 113,710 1,042,880 At September 30, 2024 851,590 45,805 137,045 1,034,440

Investments in Associates (Tabl

Investments in Associates (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of associates [abstract]
Summary of Recognized Profit on Disposal of Shares in Associates	Separately, the Group recognized a profit on disposal of shares in associates as follows: (in USD) For the Year Ended September 30, 2023 Proceeds on disposal 1,363 Less carrying value of investment on disposal date — Gain on disposal of shares in associate 1,363

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Sep. 30, 2024
Classes of current inventories [abstract]
Summary of Inventories	(in USD) September 30, September 30, Raw materials 341,434 432,744 Work in progress 58,823 58,633 Finished goods 104,955 74,849 505,212 566,226

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Sep. 30, 2023
Trade and other receivables [abstract]
Summary of Trade and Other Receivables	Trade and other receivables comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Trade receivables 21,515 — Income tax receivable 460,738 460,738 Other taxation and social security receivable 180,368 123,214 Prepayments 261,352 396,190 Other receivables 460,789 281,558 1,384,762 1,261,700

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Sep. 30, 2024
Trade and other payables [abstract]
Summary of Trade and Other Payables	Trade and other payables comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Accounts payable and accrued liabilities 20,497,131 19,754,628 Other taxation and social security payable 155,054 114,590 Deferred income 12,880 15,299 20,665,065 19,884,517

Loans and Borrowings (Tables)

Loans and Borrowings (Tables)	12 Months Ended
	Sep. 30, 2024
Borrowings [abstract]
Schedule of Loans and Borrowings	Loans and borrowings comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Current Bank loans 15,925 14,527 Convertible notes 1,488,517 — Promissory notes 4,229,840 3,699,190 5,734,282 3,713,717 Non-current Bank loans 10,009 22,866 Promissory notes — 1,000,000 Promissory notes issued to related parties 309,191 — 319,200 1,022,866 6,053,482 4,736,583

Leases (Tables)

Leases (Tables)	12 Months Ended
	Sep. 30, 2024
Leases [abstract]
Schedule of Carrying Amounts and Movement in Right-of-use Assets	The carrying amounts and movement in the right-of-use assets are set out below: (in USD) Leasehold property Furniture, fixtures and office equipment Vehicles Total Cost At October 1, 2022 330,289 9,511 22,105 361,905 Additions 467,465 — 92,933 560,398 Adjustments for early termination ( 403,080 ) — — ( 403,080 ) Effect of movements in exchange rates 25,316 171 ( 3,635 ) 21,852 At September 30, 2023 419,990 9,682 111,403 541,075 Additions 22,077 — — 22,077 Effect of movements in exchange rates 41,068 1,216 11,327 53,611 At September 30, 2024 483,135 10,898 122,730 616,763 Accumulated depreciation and impairment losses At October 1, 2022 27,365 264 11,052 38,681 Depreciation for the year 97,756 1,682 20,336 119,774 Impairment for the year 25,588 — — 25,588 Effect of movements in exchange rates ( 2,014 ) ( 64 ) 53 ( 2,025 ) At September 30, 2023 148,695 1,882 31,441 182,018 Depreciation for the year 49,049 1,647 26,004 76,700 Effect of movements in exchange rates 13,745 405 4,327 18,477 At September 30, 2024 211,489 3,934 61,772 277,195 Carrying amounts At October 1, 2022 302,924 9,247 11,053 323,224 At September 30, 2023 271,295 7,800 79,962 359,057 At September 30, 2024 271,646 6,964 60,958 339,568
Schedule of Carrying Amount and Movement In Lease Liabilities	The carrying amount and movement in the lease liabilities are set out below: (in USD) At October 1, 2022 332,816 Additions 560,398 Interest 39,402 Payments ( 109,974 ) Adjustments for early termination ( 414,389 ) Effect of movements in exchange rates ( 11,519 ) At September 30, 2023 396,734 Additions 22,077 Interest 23,134 Payments ( 87,912 ) Effect of movements in exchange rates 9,685 At September 30, 2024 363,718
Schedule of Amounts Recognized in Statement of Profit or Loss in Lease Agreements	The following are the amounts recognized in the statement of profit or loss in respect of lease agreements: For the Year Ended September 30, (in USD) 2024 2023 Depreciation expense on right-of-use assets 76,700 119,775 Interest on lease liabilities 23,134 39,402 99,834 159,177

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of Share Capital [Abstract]
Schedule of Issued and Fully Paid Share Capital	Issued and fully paid share capital September 30, September 30, September 30, September 30, Number Number $ $ Ordinary shares of $ 0.002 per share 4,926,711 2,894,970 9,853 5,790 The authorized share capital of the Company is US$ 50,000 divided into 25,000,000 ordinary shares of $ 0.002 each.
Schedule of Share Capital	Movements in the Company's share capital in the year ended September 30, 2024 are as follows: (in USD, except number) Number Share capital Share premium At October 1, 2023 2,894,970 5,790 120,966,057 Shares issued on exercise of employee share options 99,793 200 887,791 Shares issued for cash, net of issuance costs 335,311 671 1,125,329 Shares issued in relation to the SEPA 1,495,157 2,990 4,241,769 Shares issued to settle MSA and CSA compensation 23,606 47 190,203 Transfer from share premium in connection with the RSS (see note 4) 77,874 155 ( 155 ) At September 30, 2024 4,926,711 9,853 127,410,994

Share-based Payments (Tables)

Share-based Payments (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Schedule of Share-based Payment Charge	The Group recognized a share-based payment charge for the year as follows: Year Ended September 30, (in USD) 2024 2023 Informal share option arrangements 14,044 249,087 MSA and CSA compensation 29,645 — 43,689 249,087
Reconciliation of Outstanding Share Options, Earnout Shares, Share Awards to be Issued and RSUs	The following reconciles the outstanding share options, earnout shares, share awards to be issued and RSUs at the beginning and end of the year: Informal share option arrangements Management earnout shares Sponsor earnout shares SAP compensation MSA compensation At October 1, 2022 313,500 — — — — Granted prior to the Business Combination 73,250 — — — — Cancelled and foreited prior to the Business Combination ( 10,000 ) — — — — Granted at the Business Combination — 425,916 37,735 34,186 — Adjustment at the Business Combination ( 161,890 ) — — — — Granted after the Business Combination — — — — 3,606 Cancelled and forfeited after the Business Combination ( 1,199 ) — — — — At September 30, 2023 213,661 425,916 37,735 34,186 3,606 Exercised/settled during the period ( 99,793 ) — — — ( 3,606 ) Cancelled and forfeited during the period ( 713 ) — — — — At September 30, 2024 113,155 425,916 37,735 34,186 —
Schedule of Key Terms in Relation to Informal Share Option Arrangements	The follow table presents key terms in relation to the informal share option arrangements: Weighted average exercise price Weighted average remaining contractual life (in years) At October 1, 2022 $ 2.43 Granted prior to the Business Combination $ 24.23 Cancelled and forfeited prior to the Business Combination $ 42.60 Cancelled and forfeited after the Business Combination $ 42.60 At September 30, 2023 $ 5.40 Exercised/settled during the period $ 0.00045 Cancelled and forfeited $ 42.60 At September 30, 2024 $ 9.92 6.03
Schedule of Movements in Non-vested Shares Under Informal Share Option Arrangements	Movements in non-vested shares under informal share option arrangements were as follows: Number Weighted average fair value at grant date At October 1, 2022 193,750 $ 4.88 Granted prior to the Business Combination 73,250 $ 12.92 Vested prior to or on the Business Combination ( 237,188 ) $ 7.01 Cancelled and foreited prior to the Business Combination ( 10,000 ) $ 10.06 Adjustment at the Business Combination ( 9,078 ) N/A Vester after the Business Combination ( 800 ) $ 18.00 Cancelled and forfeited after the Business Combination ( 1,199 ) $ 17.68 At September 30, 2023 8,735 $ 21.80 Vested during the period ( 6,239 ) $ 21.82 Cancelled and forfeited during the period ( 713 ) $ 17.64 At September 30, 2024 1,783 $ 19.15

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Sep. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Summary of Financial Assets at Amortized Cost and at Fair Value through Profit or Loss	Financial assets, other than cash and short-term deposits, comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Financial assets at amortized cost Trade receivables 21,515 — Lease deposits 40,165 36,878 61,680 36,878 Financial assets at fair value through profit or loss Forward purchase agreement — 2,660,568 — 2,660,568 Total financial assets 61,680 2,697,446 Current 39,409 17,606 Non-current 22,271 2,679,840
Summary of Financial Liabilities at Amortized Cost and at Fair Value through Profit or Loss	Financial liabilities comprised the following at September 30, 2024 and September 30, 2023: (in USD) September 30, September 30, Financial liabilities at amortized cost Accounts payable and accrued liabilities 20,497,131 19,754,628 Loans and borrowings 4,255,773 4,736,583 Convertible loan notes 1,488,517 — Loans and borrowings from related parties 309,191 — Lease liabilities 363,718 396,734 26,914,330 24,887,945 Financial liabilities at fair value through profit or loss Warrants 242,653 603,028 Convertible loan notes 407,480 — 650,133 603,028 Total financial liabilities 27,564,463 25,490,973 Current 26,959,670 24,568,306 Non-current 604,793 922,667
Schedule of Interest Bearing Loans and Borrowings	The following is a summary of the interest bearing loans and borrowings of the Group as at September 30, 2024 and September 30, 2023: Interest rate Maturity September 30, September 30, Current Bank loans 2.50 % Within one year 15,925 14,527 Promissory notes 0.00 % to 15.00 % Within one year 4,229,840 3,699,191 Convertible loan notes 0.00 % Within one year 2,100,000 — 6,345,765 3,713,718 Non-current Bank loans 2.50 % 2026 10,009 22,866 Promissory notes 15.00 % 2025 — 1,000,000 Promissory notes issued to related parties 15.00 % 2026 309,191 — 319,200 1,022,866
Summary of Fair Value of the Derivatives Embedded with SEPA	The table below presents the key inputs used in the model at September 30, 2024. Share price was measured using Level 1 inputs. Expected volatility was measured using Level 3 inputs based on the volatility of the share prices of a basket of comparable listed companies. Share price $ 3.08 Conversion price/floor price $ 1.87 Expected volatility 55.0 % Dividend yield 0.0 % Risk free interest rate 5.0 % Time to expiry 0.8 years Fair value $ 407,480
Summary of Effect of Changes in Foreign Exchange Rates	The following tables demonstrate the sensitivity to a reasonable possible change in exchange rates, with all other variables held constant. The impact on the Group's profit before tax is due to changes in the fair value of monetary assets and liabilities. The impact on the Group's equity is due to changes in the value of the net assets of entities whose functional currency is not USD. (in USD) Effect on profit before tax Effect on equity 5% strengthening of GBP against USD 356,292 136,659 5% weakening of GBP against USD ( 393,796 ) ( 151,044 ) 5% strengthening of EUR against USD — 46,481 5% weakening of EUR against USD — ( 51,374 ) 5% strengthening of THB against USD — ( 165,357 ) 5% weakening of THB against USD — 182,763
Summary of Maturity Profile of Financial Liabilities	The table below summarizes the maturity profile of the Group's financial liabilities based upon contractual, undiscounted payments: (in USD) Less than one year 1 to 5 years Over 5 years Total Bank loans 15,925 10,603 — 26,528 Promissory notes 4,404,840 — — 4,404,840 Lease liabilities 93,924 284,165 120,364 498,453 Accounts payable and accrued liabilities 20,497,131 — — 20,497,131 25,011,820 294,768 120,364 25,426,952

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Sep. 30, 2024
Related Party [Abstract]
Summary of Transactions with Related Parties Who Are Not Members of The Group	During the year ended September 30, 2024, the Group entered into the following transactions with related parties: (in USD) Property lease payments Loan arrangement fees Purchase of assets from the group 2024 2023 2024 2023 2024 2023 Paragon Partners Company Limited 30,749 30,549 — — — — Executive officers — — 44,000 — — 1,423 Amounts owed by related parties Amounts owed to related parties Borrowings from related parties (in USD) 2024 2023 2024 2023 2024 2023 Executive officers — — — — 309,191 —
Summary of Compensation To Directors And Executive Officers	The compensation to Directors and executive officers of the Group for the years ended September 30, 2024 and 2023, comprised the following: For the Year Ended September 30, (in USD) 2024 2023 Short-term employee benefits 1,088,706 1,168,934 Post-employment benefits 9,318 9,332 Share-based payments 34 111,703 1,098,058 1,289,969

Reporting Entity - Additional I

Reporting Entity - Additional Information (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Apr. 23, 2024	Sep. 30, 2023	Apr. 28, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Name of reporting entity or other means of identification	Zapp Electric Vehicles Group Limited
Country of incorporation	Cayman Islands
Address of entity's registered office	190 Elgin Avenue, George Town, Grand Cayman KY1-9008, Cayman Islands
Principal place of business	87/1 Wireless Road, 26/F Capital Tower, All Seasons Place, Lumpini, Pathumwan, Bangkok 10330, Thailand
Date of acquisition	Apr. 28, 2023
Principal activity description	The Group’s principal activity is the design, manufacture and sale of electric vehicles.
Issued capital	$ 9,853		$ 5,790
Par value per share		$ 0.0001
Zapp Convertible Loan Notes
Disclosure of terms and conditions of share-based payment arrangement [line items]
Issued capital				$ 6,100,000
CIIG II Class A common stock
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share				$ 0.0001
CIIG II Class B common stock
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share				$ 0.0001

Significant accounting polici_3

Significant accounting policies - Additional Information (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 28, 2025	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Disclosure of changes in accounting estimates [line items]
Cash and cash equivalents		$ 1,565,117	$ 823,223	$ 1,963,087
Trade and other payables		20,665,065	19,884,517
Financial liabilities		26,959,670	$ 24,568,306
Additional funds from private or public offering of securities		5,000,000
Top of Range
Disclosure of changes in accounting estimates [line items]
Expected proceeds from banks and other financing		3,000,000
Yorkville Advisors Global LP | Events After Reporting Period | Potential ordinary share transactions
Disclosure of changes in accounting estimates [line items]
Proceeds from issuance of ordinary shares	$ 1,100,000
Yorkville Advisors Global LP | Top of Range
Disclosure of changes in accounting estimates [line items]
Proceeds from issuance of ordinary shares		$ 44,900,000

Accounting Policies - Additiona

Accounting Policies - Additional Information (Details)	12 Months Ended
	Sep. 30, 2024 USD ($)
Accounting Policy [Abstract]
Lease of low-value assets	$ 5,000
Internally-generated intangible assets recognized	0
Impairment loss	$ 0
Equity consideration	90%

Accounting Policies - Estimated

Accounting Policies - Estimated Useful Lives of Right-of-Use Assets (Details)	12 Months Ended
	Sep. 30, 2024
Leasehold Property | Bottom of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	3 years
Leasehold Property | Top of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	10 years
Furniture, Fixtures and Office Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	6 years
Vehicles | Bottom of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	4 years
Vehicles | Top of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	5 years

Accounting Policies - Schedule

Accounting Policies - Schedule of Estimated Useful Life of Property, Plant and Equipment (Details)	12 Months Ended
	Sep. 30, 2024
Leasehold and leasehold improvements | Bottom of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life of assets	3 years
Leasehold and leasehold improvements | Top of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life of assets	10 years
Furniture, Fixtures and Office Equipment | Bottom of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life of assets	3 years
Furniture, Fixtures and Office Equipment | Top of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life of assets	10 years
Plant Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life of assets	5 years
Vehicles | Bottom of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life of assets	3 years
Vehicles | Top of Range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life of assets	5 years

Accounting Policies - Schedul_2

Accounting Policies - Schedule of Estimated Useful Life of Intangible Assets (Details)	12 Months Ended
	Sep. 30, 2024
Development costs
Disclosure of detailed information about intangible assets [line items]
Estimated useful life of intangible assets	10 years
Patents and trademarks
Disclosure of detailed information about intangible assets [line items]
Estimated useful life of intangible assets	10 years
Software | Bottom of Range
Disclosure of detailed information about intangible assets [line items]
Estimated useful life of intangible assets	5 years
Software | Top of Range
Disclosure of detailed information about intangible assets [line items]
Estimated useful life of intangible assets	10 years

Reverse Stock Split - Additiona

Reverse Stock Split - Additional Information (Details)	Apr. 23, 2024 $ / shares shares
Disclosure of classes of share capital [abstract]
Shares authorized	500,000,000
Shares after reverse stock split	25,000,000
Par value per share | $ / shares	$ 0.0001
Par value of shares after reverse stock split | $ / shares	$ 0.002
Shares issued	0

Reverse Stock Split - Summary o

Reverse Stock Split - Summary of Impact of Reverse Stock Split (Details) - $ / shares	Sep. 30, 2024	Sep. 30, 2023
Disclosure of classes of share capital [line items]
Number Prior to RSS	4,926,711	2,894,970
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Number Prior to RSS	62,601,280
Number Post RSS	3,208,038
Warrants One
Disclosure of classes of share capital [line items]
Number Prior to RSS	26,437,500
Number Post RSS	26,437,500
Exercise Price Per Share	$ 11.5
Exercise Price Post RSS	$ 11.5
Warrants Two
Disclosure of classes of share capital [line items]
Number Prior to RSS	2,280,979
Number Post RSS	2,280,979
Exercise Price Per Share	$ 0.79
Exercise Price Post RSS	$ 0.79
Warrants Three
Disclosure of classes of share capital [line items]
Number Prior to RSS	1,140,490
Number Post RSS	1,140,490
Exercise Price Per Share	$ 4.49
Exercise Price Post RSS	$ 4.49
Share Options One
Disclosure of classes of share capital [line items]
Number Prior to RSS	1,026,441
Number Post RSS	51,323
Exercise Price Per Share	$ 0.000022
Exercise Price Post RSS	$ 0.00045
Share Options Two
Disclosure of classes of share capital [line items]
Number Prior to RSS	1,123,382
Number Post RSS	56,179
Exercise Price Per Share	$ 0.78
Exercise Price Post RSS	$ 15.69
Share Options Three
Disclosure of classes of share capital [line items]
Number Prior to RSS	127,164
Number Post RSS	6,366
Exercise Price Per Share	$ 2.13
Exercise Price Post RSS	$ 42.6
Management Earnout Shares
Disclosure of classes of share capital [line items]
Number Prior to RSS	8,518,290
Number Post RSS	425,916
Sponsor Earnout Shares
Disclosure of classes of share capital [line items]
Number Prior to RSS	754,687
Number Post RSS	37,735
SAP Compensation
Disclosure of classes of share capital [line items]
Number Prior to RSS	683,720
Number Post RSS	34,186

Reverse Stock Split - Summary_2

Reverse Stock Split - Summary of Impact of Reverse Stock Split (Parenthetical) (Details)	12 Months Ended
	Sep. 30, 2024 $ / shares
Warrants One
Disclosure of classes of share capital [line items]
Warrants exercise price per share	$ 230
Warrants Two
Disclosure of classes of share capital [line items]
Warrants expiration date	May 28, 2024
Warrants Three
Disclosure of classes of share capital [line items]
Warrants expiration date	May 28, 2024

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	$ 17,440
Material revenue	0	$ 0
United Kingdom
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	$ 17,440

Expenses by Nature - Schedule o

Expenses by Nature - Schedule of Expenses by Nature (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Analysis of income and expense [abstract]
Production expenses	$ 417,016	$ 402,089
Depreciation, amortization and impairments	425,737	464,370
Employee expenses	3,821,486	3,624,021
Marketing expenses	13,876	941,845
Professional fees	1,101,169	1,550,864
Other expenses	456,515	814,863
Total	$ 6,235,799	$ 7,798,052

Finance Income and Expense - Su

Finance Income and Expense - Summary of Finance Income and Expense (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Finance income
Interest on bank deposits	$ 2,086	$ 9,292
Total finance income	2,086	9,292
Finance expense
Interest on convertible notes	(832,003)	(409,561)
Interest on loans and borrowings	(304,187)	(103,605)
Interest on lease liabilities	(23,134)	(39,402)
Other interest payable	(9,937)	(8,437)
Total finance expense	$ (1,169,261)	$ (561,005)

Expenses Relating to the Busi_3

Expenses Relating to the Business Combination - Schedule of Significant Costs in Connection with the Business Combination (Details)	12 Months Ended
	Sep. 30, 2024 USD ($)
Disclosure of detailed information about business combination [line items]
Expenses relating to the business combination, cash-settled	$ 9,146,063
Expenses relating to the business combination, equity-settled	158,170,024
Expenses relating to the business combination	167,316,087
Professional fees
Disclosure of detailed information about business combination [line items]
Expenses relating to the business combination, cash-settled	9,146,063
Expenses relating to the business combination, equity-settled	6,845,953
Expenses relating to the business combination	15,992,016
Share-based payment expense on management earnout
Disclosure of detailed information about business combination [line items]
Expenses relating to the business combination, equity-settled	64,082,445
Expenses relating to the business combination	64,082,445
Share-based payment expense on sponsor earnout
Disclosure of detailed information about business combination [line items]
Expenses relating to the business combination, equity-settled	5,690,340
Expenses relating to the business combination	5,690,340
Share-based payment expense on acquisition of CIIG
Disclosure of detailed information about business combination [line items]
Expenses relating to the business combination, equity-settled	81,551,286
Expenses relating to the business combination	$ 81,551,286

Expenses Relating to the Busi_4

Expenses Relating to the Business Combination (Additional Information) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of detailed information about business combination [line items]
Business combination remained outstanding	$ 11,355,330	$ 11,300,921
Provision for excise tax	$ 2,309,495
Percentage of excise tax on stock repurchases.	1%
Accounts payable and accrued liabilities
Disclosure of detailed information about business combination [line items]
Cash settled amounts, remained outstanding	$ 7,525,388	7,565,495
Business combination remained outstanding	8,125,491	8,167,921
Loans and borrowings
Disclosure of detailed information about business combination [line items]
Business combination remained outstanding	3,229,840	$ 3,133,000
CIIG
Disclosure of detailed information about business combination [line items]
Liabilities	$ 11,491,920

Other (Expenses)_Income - Sched

Other (Expenses)/Income - Schedule of Other Income and Expenses (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Analysis of income and expense [abstract]
Fair value movements	$ (2,308,249)	$ (46,477,209)
Foreign exchange movements	698,142	14,868
Expenses relating to the Business Combination		(167,316,087)
Gain on early termination of leases		11,309
Profit on disposal of shares in associates		1,423
Sundry income	679	17,970
Other (expenses)/income	$ (1,609,428)	$ (213,747,726)

Other (Expenses)_Income - Addit

Other (Expenses)/Income - Additional Information (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Other Income and Expenses [line items]
Gain on revaluation of warrants	$ 360,375	$ 2,039,723
Forward Purchase Agreement
Other Income and Expenses [line items]
Fair value losses	2,360,568	$ 48,552,478
Standby Equity Purchase Agreements
Other Income and Expenses [line items]
financial liability and losses	$ 308,056

Taxation - Summary of Reconcili

Taxation - Summary of Reconciliation of Effective Tax Rate (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Loss before tax	$ (9,008,081)	$ (222,097,491)
Income tax at the domestic rate of 25.00% (2023: 22.00%)	(2,252,020)	(45,970,977)
Impact of difference in overseas tax rates	1,513,399	40,961,202
Non-deductible expenses	10,730	2,685
Current year losses for which no deferred tax asset is recognized	734,651	5,026,928
Others	$ (6,760)	$ (19,838)

Taxation - Summary of Reconci_2

Taxation - Summary of Reconciliation of Effective Tax Rate (Parenthetical) (Details)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Applicable tax rate	25%	22%

Taxation - Summary of Unrecogni

Taxation - Summary of Unrecognized Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Disclosure of unrecognized deferred tax asset [line items]
Unrecognized deferred tax assets	$ 12,964,235	$ 5,978,459
Severance liabilities [member]
Disclosure of unrecognized deferred tax asset [line items]
Unrecognized deferred tax assets	44,866	31,716
Tax loss [Member]
Disclosure of unrecognized deferred tax asset [line items]
Unrecognized deferred tax assets	$ 12,919,369	$ 5,946,743

Taxation - Summary of Tax Loss

Taxation - Summary of Tax Loss Carry Forward (Details)	Sep. 30, 2024 USD ($)
Disclosure tax loss carry forward [line items]
Tax loss carried forward	$ 12,919,369
2025
Disclosure tax loss carry forward [line items]
Tax loss carried forward	58,800
2026
Disclosure tax loss carry forward [line items]
Tax loss carried forward	503,282
2027
Disclosure tax loss carry forward [line items]
Tax loss carried forward	759,188
2028
Disclosure tax loss carry forward [line items]
Tax loss carried forward	1,475,536
2029
Disclosure tax loss carry forward [line items]
Tax loss carried forward	2,481,933
2030
Disclosure tax loss carry forward [line items]
Tax loss carried forward	2,602,660
No expiration
Disclosure tax loss carry forward [line items]
Tax loss carried forward	$ 5,037,970

Segment information - Summary O

Segment information - Summary Of Non-current Assets By Geographical Area (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Disclosure of geographical areas [line items]
Non-current Assets	$ 1,940,364	$ 4,690,674
CAYMAN ISLANDS
Disclosure of geographical areas [line items]
Non-current Assets	0	2,661,418
EU
Disclosure of geographical areas [line items]
Non-current Assets	411,784	463,442
Thailand
Disclosure of geographical areas [line items]
Non-current Assets	$ 1,528,580	$ 1,565,814

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Computation of Basic and Diluted Loss Per Share (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Earnings per share [abstract]
Loss for the period	$ (9,008,081)	$ (222,097,491)
Basic weighted average number of ordinary shares	3,515,171	2,388,355
Basic loss per ordinary share	$ (2.56)	$ (92.99)
Diluted loss per ordinary share	$ (2.56)	$ (92.99)

Earnings Per Share - Schedule_2

Earnings Per Share - Schedule of Computation of Diluted Loss Per Share Because Their Effects Would Have Been Anti-dilutive (Details) - shares	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
Total	2,774,438	2,204,453
Share Options
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
Total	113,155	213,661
Warrants
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
Total	1,321,875	1,492,956
Management Earnout Shares
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
Total	425,915	425,915
SAP Earnout Shares
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
Total	34,186	34,186
Sponsor Earnout Shares
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
Total	37,735	37,735
Shares Issuable Upon Conversion of Loan Notes
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]
Total	841,572	0

Property, plant and equipment -

Property, plant and equipment - Summary of Property, Plant and Equipment (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	$ 590,795	$ 480,657
Property, plant and equipment at end of period	460,876	590,795
Gross Carrying Amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	851,766	564,145
Additions	25,074	286,999
Disposals	(37,114)
Effect of movements in exchange rates	102,985	622
Property, plant and equipment at end of period	942,711	851,766
Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(260,971)	(83,488)
Depreciation for the year	190,757	167,507
Depreciation on disposals	(16,870)
Impairment for the year		15,012
Effect of movements in exchange rates	46,977	(5,036)
Property, plant and equipment at end of period	(481,835)	(260,971)
Leasehold and leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	63,986	60,175
Property, plant and equipment at end of period	47,283	63,986
Leasehold and leasehold improvements | Gross Carrying Amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	104,479	63,425
Additions		37,935
Effect of movements in exchange rates	10,442	3,119
Property, plant and equipment at end of period	114,921	104,479
Leasehold and leasehold improvements | Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(40,493)	(3,250)
Depreciation for the year	21,823	26,667
Impairment for the year		11,276
Effect of movements in exchange rates	5,322	(700)
Property, plant and equipment at end of period	(67,638)	(40,493)
Furniture, Fixtures and Office Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	109,908	60,427
Property, plant and equipment at end of period	97,833	109,908
Furniture, Fixtures and Office Equipment | Gross Carrying Amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	141,648	66,642
Additions	6,355	75,797
Disposals	(3,336)
Effect of movements in exchange rates	16,484	(791)
Property, plant and equipment at end of period	161,151	141,648
Furniture, Fixtures and Office Equipment | Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(31,740)	(6,215)
Depreciation for the year	26,851	22,545
Depreciation on disposals	(995)
Impairment for the year		3,736
Effect of movements in exchange rates	5,722	(756)
Property, plant and equipment at end of period	(63,318)	(31,740)
Plant Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	264,675	310,484
Property, plant and equipment at end of period	224,819	264,675
Plant Equipment | Gross Carrying Amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	416,726	379,808
Additions	18,719	31,756
Effect of movements in exchange rates	54,456	5,162
Property, plant and equipment at end of period	489,901	416,726
Plant Equipment | Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(152,051)	(69,324)
Depreciation for the year	86,765	84,898
Effect of movements in exchange rates	26,266	(2,171)
Property, plant and equipment at end of period	(265,082)	(152,051)
Vehicles
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	152,226	49,571
Property, plant and equipment at end of period	90,941	152,226
Vehicles | Gross Carrying Amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	188,913	54,270
Additions		141,511
Disposals	(33,778)
Effect of movements in exchange rates	21,603	(6,868)
Property, plant and equipment at end of period	176,738	188,913
Vehicles | Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(36,687)	(4,699)
Depreciation for the year	55,318	33,397
Depreciation on disposals	(15,875)
Effect of movements in exchange rates	9,667	(1,409)
Property, plant and equipment at end of period	$ (85,797)	$ (36,687)

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	$ 1,042,880	$ 1,018,878
Intangible assets, Ending balance	1,034,440	1,042,880
Gross Carrying Amount
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	1,426,283	1,266,863
Additions	15,665	141,849
Effect of movements in exchange rates	176,049	17,571
Intangible assets, Ending balance	1,617,997	1,426,283
Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	(383,403)	(247,985)
Amortization for the year	138,077	136,489
Effect of movements in exchange rates	62,077	(1,071)
Intangible assets, Ending balance	(583,557)	(383,403)
Development Costs
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	882,026	971,739
Intangible assets, Ending balance	851,590	882,026
Development Costs | Gross Carrying Amount
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	1,249,856	1,210,873
Additions		18,186
Effect of movements in exchange rates	156,996	20,797
Intangible assets, Ending balance	1,406,852	1,249,856
Development Costs | Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	(367,830)	(239,134)
Amortization for the year	128,090	129,668
Effect of movements in exchange rates	59,342	(972)
Intangible assets, Ending balance	(555,262)	(367,830)
Patents and trademarks
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	47,144	46,271
Intangible assets, Ending balance	45,805	47,144
Patents and trademarks | Gross Carrying Amount
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	62,051	55,118
Additions		5,712
Effect of movements in exchange rates	7,544	1,221
Intangible assets, Ending balance	69,595	62,051
Patents and trademarks | Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	(14,907)	(8,847)
Amortization for the year	6,417	6,144
Effect of movements in exchange rates	2,466	(84)
Intangible assets, Ending balance	(23,790)	(14,907)
Software
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	113,710	868
Intangible assets, Ending balance	137,045	113,710
Software | Gross Carrying Amount
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	114,376	872
Additions	15,665	117,951
Effect of movements in exchange rates	11,509	(4,447)
Intangible assets, Ending balance	141,550	114,376
Software | Accumulated Depreciation and Impairment Losses
Disclosure of detailed information about intangible assets [line items]
Intangible assets, Beginning balance	(666)	(4)
Amortization for the year	3,570	677
Effect of movements in exchange rates	269	(15)
Intangible assets, Ending balance	$ (4,505)	$ (666)

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of detailed information about intangible assets [abstract]
Development costs amortized useful life	10 years
Remaining useful life	6 years
Amortization expenses	$ 138,077	$ 136,489

Investments in Associates - Add

Investments in Associates - Additional Information (Details) - Zapp Scooters Thailand Company Limited - USD ($)	Mar. 30, 2023	Mar. 28, 2023
Disclosure of associates [line items]
Proportion of voting rights held in subsidiary		49%
Proportion of ownership interest sold in subsidiary	49%
Capitalized development costs acquired at book value on transaction date		$ 18,186
Carrying value of the acknowledged debt		22,652
Loss on disposal of associate		$ (4,166)

Investments in Associates - Sum

Investments in Associates - Summary of Recognized Profit on Disposal of Shares in Associates (Details) - USD ($)		12 Months Ended
	Mar. 28, 2023	Sep. 30, 2023
Disclosure of associates [line items]
Gain on disposal of shares in associate		$ 1,423
Zapp Scooters Thailand Company Limited
Disclosure of associates [line items]
Proceeds on disposal	$ 1,363
Gain on disposal of shares in associate	$ 1,363

Inventories - Summary of Invent

Inventories - Summary of Inventories (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Classes of current inventories [abstract]
Raw materials	$ 341,434	$ 432,744
Work in progress	58,823	58,633
Finished goods	104,955	74,849
Total inventories	$ 505,212	$ 566,226

Inventories - Additional Inform

Inventories - Additional Information (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Classes of current inventories [abstract]
provision for obselete inventory	$ 101,704	$ 5,706
Inventories Gross	$ 606,916	$ 571,932

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Trade and other current receivables [abstract]
Trade receivables	$ 21,515
Income tax receivable	460,738	$ 460,738
Other taxation and social security receivable	180,368	123,214
Prepayments	261,352	396,190
Other receivables	460,789	281,558
Total trade and other current receivables	$ 1,384,762	$ 1,261,700

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Trade and other payables [abstract]
Accounts payable and accrued liabilities	$ 20,497,131	$ 19,754,628
Other taxation and social security payable	155,054	114,590
Deferred income	12,880	15,299
Total trade and other payables	$ 20,665,065	$ 19,884,517

Loans and Borrowings - Schedule

Loans and Borrowings - Schedule of Loans and Borrowings (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Disclosure of detailed information about borrowings [line items]
Loans and borrowings, Current	$ 5,734,282	$ 3,713,717
Loans and borrowings, Noncurrent	319,200	1,022,866
Total Loans and Borrowings	6,053,482	4,736,583
Bank Loans
Disclosure of detailed information about borrowings [line items]
Loans and borrowings, Current	15,925	14,527
Convertible Notes
Disclosure of detailed information about borrowings [line items]
Loans and borrowings, Current	1,488,517
Promissory Notes
Disclosure of detailed information about borrowings [line items]
Loans and borrowings, Current	4,229,840	3,699,190
Bank Loans
Disclosure of detailed information about borrowings [line items]
Loans and borrowings, Noncurrent	10,009	22,866
Promissory Notes
Disclosure of detailed information about borrowings [line items]
Loans and borrowings, Noncurrent		$ 1,000,000
Promissory Notes Issued to Related Parties
Disclosure of detailed information about borrowings [line items]
Loans and borrowings, Noncurrent	$ 309,191

Loans and Borrowings - Addition

Loans and Borrowings - Additional Information (Details) $ / shares in Units, ฿ in Millions				12 Months Ended
	Jan. 12, 2024 USD ($)	Aug. 02, 2023 USD ($)	Apr. 14, 2023 USD ($)	Sep. 30, 2024 USD ($) Warrant $ / shares	Jan. 12, 2024 THB (฿)	Sep. 30, 2023 USD ($)	Aug. 02, 2023 THB (฿)	Sep. 30, 2020 USD ($)	Sep. 30, 2020 THB (฿)
Disclosure of detailed information about borrowings [line items]
Face value of outstanding notes				$ 6,345,765		$ 3,713,718
Borrowings				6,053,482		$ 4,736,583
Convertible Loan Notes
Disclosure of detailed information about borrowings [line items]
Face value of outstanding notes				2,100,000
Promissory Notes
Disclosure of detailed information about borrowings [line items]
Borrowings		$ 570,000	$ 1,000,000	309,191			฿ 20
Interest rate		9%	15%				9%
Repayment period			2025-04
Borrowings repayment date		Aug. 13, 2024
Promissory Notes | CIIG
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 3,203,000
Interest rate				15%
Warrant price | $ / shares				$ 1
Warrants exercise price per share | $ / shares				$ 230
Number of warrants exercised | Warrant				20
Interest-free notes amount				$ 2,653,833
Notes amount with interest				479,167
Promissory Notes | Zapp Scooters Thailand Company Limited
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 287,000				฿ 10
Interest rate	15%				15%
Repayment period	2026-01
Export-Import Bank of Thailand ("EXIM")
Disclosure of detailed information about borrowings [line items]
Borrowings				0
Export-Import Bank of Thailand ("EXIM") | Export Receivables Financing Arrangement
Disclosure of detailed information about borrowings [line items]
Borrowings								$ 274,520	฿ 10
Interest-Bearing Note
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 576,007

Leases - Schedule of Carrying A

Leases - Schedule of Carrying Amounts And Movement in Right-of-use Assets (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	$ 359,057	$ 323,224
Depreciation for the year	76,700	119,775
Right of use Assets, Ending balance	339,568	359,057
Gross Carrying Amount
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	541,075	361,905
Additions	22,077	560,398
Adjustments for early termination		(403,080)
Effect of movements in exchange rates	53,611	21,852
Right of use Assets, Ending balance	616,763	541,075
Accumulated Depreciation and Impairment Losses
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	(182,018)	(38,681)
Depreciation for the year	76,700	119,774
Impairment for the year		25,588
Effect of movements in exchange rates	18,477	(2,025)
Right of use Assets, Ending balance	(277,195)	(182,018)
Leasehold Property
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	271,295	302,924
Right of use Assets, Ending balance	271,646	271,295
Leasehold Property | Gross Carrying Amount
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	419,990	330,289
Additions	22,077	467,465
Adjustments for early termination		(403,080)
Effect of movements in exchange rates	41,068	25,316
Right of use Assets, Ending balance	483,135	419,990
Leasehold Property | Accumulated Depreciation and Impairment Losses
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	(148,695)	(27,365)
Depreciation for the year	49,049	97,756
Impairment for the year		25,588
Effect of movements in exchange rates	13,745	(2,014)
Right of use Assets, Ending balance	(211,489)	(148,695)
Furniture, Fixtures And Office Equipment
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	7,800	9,247
Right of use Assets, Ending balance	6,964	7,800
Furniture, Fixtures And Office Equipment | Gross Carrying Amount
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	9,682	9,511
Effect of movements in exchange rates	1,216	171
Right of use Assets, Ending balance	10,898	9,682
Furniture, Fixtures And Office Equipment | Accumulated Depreciation and Impairment Losses
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	(1,882)	(264)
Depreciation for the year	1,647	1,682
Effect of movements in exchange rates	405	(64)
Right of use Assets, Ending balance	(3,934)	(1,882)
Vehicles
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	79,962	11,053
Right of use Assets, Ending balance	60,958	79,962
Vehicles | Gross Carrying Amount
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	111,403	22,105
Additions		92,933
Effect of movements in exchange rates	11,327	(3,635)
Right of use Assets, Ending balance	122,730	111,403
Vehicles | Accumulated Depreciation and Impairment Losses
Disclosure of quantitative information about right-of-use assets [line items]
Right of use Assets, Beginning balance	(31,441)	(11,052)
Depreciation for the year	26,004	20,336
Effect of movements in exchange rates	4,327	53
Right of use Assets, Ending balance	$ (61,772)	$ (31,441)

Leases - Schedule of Carrying_2

Leases - Schedule of Carrying Amount and Movement in Lease Liabilities (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Lease liabilities [abstract]
Lease liabilities, Beginning balance	$ 396,734	$ 332,816
Additions	22,077	560,398
Interest	23,134	39,402
Payments	(87,912)	(109,974)
Adjustments for early termination		(414,389)
Effect of movements in exchange rates	9,685	(11,519)
Lease liabilities, Ending balance	$ 363,718	$ 396,734

Leases - Schedule of Amounts Re

Leases - Schedule of Amounts Recognized in Statement of Profit or Loss in Lease Agreements (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [abstract]
Depreciation expense on right-of-use assets	$ 76,700	$ 119,775
Interest on lease liabilities	23,134	39,402
Total amounts recognized in profit or loss	$ 99,834	$ 159,177

Share Capital - Schedule of Iss

Share Capital - Schedule of Issued and Fully Paid Share Capital (Details) - Ordinary Shares - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Disclosure of share capital [line items]
Issued and fully paid share capital, shares	4,926,711	2,894,970
Issued and fully paid share capital, value	$ 9,853	$ 5,790

Share Capital - Schedule of I_2

Share Capital - Schedule of Issued and Fully Paid Share Capital (Parenthetical) (Details) - $ / shares	Sep. 30, 2024	Apr. 23, 2024
Disclosure of share capital [line items]
Par value per share		$ 0.0001
Ordinary Shares
Disclosure of share capital [line items]
Par value per share	$ 0.002

Share Capital - Additional Info

Share Capital - Additional Information (Details)		12 Months Ended
	May 28, 2024 USD ($) shares	Sep. 30, 2024 USD ($) Vote $ / shares shares	Apr. 23, 2024 $ / shares shares	Sep. 30, 2023 USD ($)
Disclosure of share capital [line items]
Share capital | $		$ 9,853		$ 5,790
Shares authorized			500,000,000
Par value per share | $ / shares			$ 0.0001
Ordinary shares, vote per share | Vote		1
Increase to merger reserve | $		$ 12,838,970		$ 12,838,970
New shares issued under FPA		99,793
Warrants outstanding on expiry		26,437,500
Warrants exercise price | $		$ 230
Warrants reserve settled | $	$ 345,218
Warrants issued		26,437,500
Major Ordinary share Transactions
Disclosure of share capital [line items]
Warrants outstanding on expiry	3,421,469
Ordinary Shares
Disclosure of share capital [line items]
Authorized share capital | $		$ 50,000
Shares authorized		25,000,000
Par value per share | $ / shares		$ 0.002
Warrants outstanding on expiry	171,073

Share Capital - Schedule of Sha

Share Capital - Schedule of Share Capital (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of share capital [line items]
Beginning balance , shares	2,894,970
Beginning balance	$ (18,437,617)	$ 2,512,440
Shares issued under FPA agreement, shares	99,793
Shares issued under FPA agreement		$ 1,943,046
Shares issued for cash, shares	335,311
Shares issued in relation to the SEPA, shares	1,495,157
Shares issued in relation to the SEPA	$ 4,244,759
Shares issued to employee, shares	23,606
Transfer from share premium in connection with the RSS (see note 4), shares	77,874
Ending balance, shares	4,926,711	2,894,970
Ending balance	$ (22,516,405)	$ (18,437,617)
Share Capital
Disclosure of share capital [line items]
Beginning balance	5,790	940
Shares issued under FPA agreement	200	243
Shares issued for cash	671
Shares issued in relation to the SEPA	2,990
Shares issued to employee	47
Transfer from share premium in connection with the RSS (see note 4)	155
Ending balance	9,853	5,790
Share Premium
Disclosure of share capital [line items]
Beginning balance	120,966,057	8,994,292
Shares issued under FPA agreement	887,791	1,942,803
Shares issued for cash	1,125,329
Shares issued in relation to the SEPA	4,241,769
Shares issued to employee	190,203
Transfer from share premium in connection with the RSS (see note 4)	(155)
Ending balance	$ 127,410,994	$ 120,966,057

Share-based Payments - Addition

Share-based Payments - Additional Information (Details)		1 Months Ended	12 Months Ended
	Apr. 28, 2023 shares Days $ / shares	Jun. 30, 2023	Sep. 30, 2024 shares $ / shares	Sep. 30, 2023 shares	Apr. 23, 2024 $ / shares	Sep. 30, 2022 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Description of method of settlement for share-based payment arrangement			The options are considered to be equity-settled share-based payment arrangements and have a maximum term of up to ten years from the date of grant. Until optionholders acquire the Ordinary Shares upon exercise of such options, they have no rights with respect to the Ordinary Shares.
Maximum term of equity-settled share-based payment arrangements			10 years
Description of vesting requirements for share-based payment arrangement			The options generally vest as follows:•Full vesting at grant date; or•Vesting in fractions over a two- or three-year vesting period, which is considered a service condition.
Par value per share | $ / shares					$ 0.0001
Number of informal share option vested in share-based payment arrangement			111,372
Number of share options outstanding in share-based payment arrangement			51,323
Weighted average exercise price of share options exercisable in share-based payment arrangement | $ / shares			$ 0.00045
Ordinary Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share | $ / shares			$ 0.002
Management Earnout
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares granted				425,916
Management Earnout | Zapp | Ordinary Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares granted	425,916
Number of trading days | Days	20
Number of consecutive trading day period | Days	30
First Earnout Condition | Zapp | Ordinary Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share | $ / shares	$ 240
Second Earnout Condition | Zapp | Ordinary Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share | $ / shares	280
Third Earnout Condition | Zapp | Ordinary Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Par value per share | $ / shares	$ 320
Sponsor Earnout
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares granted				37,735
Sponsor Earnout | CIIG | Ordinary Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of trading days | Days	20
Number of consecutive trading day period | Days	30
Par value per share | $ / shares	$ 280
Number of shares unvested	37,735
SPAC Advisory Partners Compensation
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares granted				34,186
Number of management earnout shares			341,861
Percentage of management earnout			10%
Percentage of charge recognised on management earnout			10%
SPAC Advisory Partners Compensation | Ordinary Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares issued	8,650
Par value per share | $ / shares	$ 175
Number of additional ordinary shares percentage	10%
Marketing Services Agreement Compensation
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vest periodically over a period		6 months
Informal Share Option Arrangements
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options outstanding in share-based payment arrangement			113,155	213,661		313,500
Informal Share Option Arrangements
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of share options exercisable in share-based payment arrangement | $ / shares			$ 15.69
Number of share options exercisable in share-based payment arrangement			56,179
Informal Share Option Arrangements
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of share options exercisable in share-based payment arrangement | $ / shares			$ 42.6
Number of share options exercisable in share-based payment arrangement			3,870
Bottom of Range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options vesting period			2 years
Top of Range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options vesting period			3 years

Share-based Payments - Schedule

Share-based Payments - Schedule of Share-based Payment Charge (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payment charge	$ 43,689	$ 249,087
Informal Share Option Arrangements
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payment charge	14,044	$ 249,087
MSA and CSA compensation
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payment charge	$ 29,645

Share-based Payments - Reconcil

Share-based Payments - Reconciliation of Outstanding Share Options, Earnout Shares, Share Awards to be Issued and RSUs (Details) - shares	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Ending Balance	51,323
Informal Share Option Arrangements
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning Balance	213,661	313,500
Granted		73,250
Exercised/settled during the period	(99,793)
Cancelled and forfeited prior to the Business Combination	(713)	(10,000)
Adjustment at the Business Combination		(161,890)
Cancelled and forfeited after the Business Combination		(1,199)
Ending Balance	113,155	213,661
Management Earnout Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning Balance	425,916
Granted at the Business Combination		425,916
Ending Balance	425,916	425,916
Sponsor Earnout Shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning Balance	37,735
Granted at the Business Combination		37,735
Ending Balance	37,735	37,735
SAP Compensation
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning Balance	34,186
Granted at the Business Combination		34,186
Ending Balance	34,186	34,186
MSA compensation
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning Balance	3,606
Granted after the Business Combination		3,606
Exercised/settled during the period	(3,606)
Ending Balance		3,606

Share-based Payments - Schedu_2

Share-based Payments - Schedule of Key Terms in Relation to Informal Share Option Arrangements (Details) - Informal Share Option Arrangements - $ / shares	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price, Beginning balance	$ 5.4	$ 2.43
Weighted average exercise price, Granted		24.23
Weighted average exercise price, Exercised/settled during the period	0.00045
Weighted average exercise price, Cancelled and forfeited	42.6	42.6
Weighted average exercise price, Cancelled and forfeited after the Business Combination		42.6
Weighted average exercise price, Ending balance	$ 9.92	$ 5.4
Weighted average remaining contractual life, Balance	6 years 10 days

Share-based Payments - Schedu_3

Share-based Payments - Schedule of Movements in Non-vested Shares Under Informal Share Option Arrangements (Details) - Informal Share Option Arrangements	12 Months Ended
	Sep. 30, 2024 shares $ / shares	Sep. 30, 2023 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of non-vested share options, Beginning balance	8,735	193,750
Number of non-vested share options, Granted		73,250
Number of non-vested share options, vested	(6,239)	(237,188)
Number of non-vested share options, cancelled and forfeited	(713)	(10,000)
Number of non-vested share options, Adjustment at business combination		(9,078)
Number of non-vested share options, Vested after business combination		(800)
Number of non-vested share options, Cancelled and forfeited after the Business Combination		(1,199)
Number of non-vested share options, Ending balance	1,783	8,735
Weighted average fair value at grant date, Beginning balance | $ / shares	$ 21.8	$ 4.88
Weighted average fair value at grant date, Granted | $ / shares		12.92
Weighted average fair value at grant date, Vested | $ / shares	21.82	7.01
Weighted average fair value at grant date, Cancelled and Forfeited | $ / shares	17.64	10.06
Weighted average fair value at grant date, Vested after business combination | $ / shares		18
Weighted average fair value at grant date, Cancelled and forfeited after the business combination | $ / shares		17.68
Weighted average fair value at grant date, Ending balance | $ / shares	$ 19.15	$ 21.8

Financial instruments - Summary

Financial instruments - Summary of Financial Assets (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Disclosure of financial assets [line items]
Financial assets at amortised cost	$ 61,680	$ 36,878
Financial assets at fair value through profit or loss		2,660,568
Total financial assets	61,680	2,697,446
Current	39,409	17,606
Non-current	22,271	2,679,840
Trade receivables
Disclosure of financial assets [line items]
Financial assets at amortised cost	21,515
Lease Deposits
Disclosure of financial assets [line items]
Financial assets at amortised cost	$ 40,165	36,878
Forward Purchase Agreement
Disclosure of financial assets [line items]
Financial assets at fair value through profit or loss		$ 2,660,568

Financial instruments - Additio

Financial instruments - Additional Information (Details) - USD ($)

12 Months Ended

Jul. 11, 2024

Jun. 13, 2024

Feb. 10, 2024

Apr. 26, 2023

Sep. 30, 2024

Sep. 30, 2023

Sep. 16, 2024

Jul. 29, 2024

Jul. 26, 2024

Jul. 23, 2024

May 28, 2024

Apr. 23, 2024

Mar. 20, 2024

Apr. 28, 2023

Disclosure of financial assets [line items]

Shares Issued Under F P A Agreement, Shares

99,793

Par value per share

$ 0.0001

Gain on revaluation of warrants

$ 360,375

$ 2,039,723

warrents Outstanding

26,437,500

CIIG II Class A common stock

Disclosure of financial assets [line items]

Par value per share

$ 0.0001

Ordinary Shares

Disclosure of financial assets [line items]

Par value per share

$ 0.002

warrents Outstanding

171,073

Yorkville Advisors Global LP

Disclosure of financial assets [line items]

Number of ordinary shares to be purchased

84,690

Advance amount in exchange for convertible promissory notes

$ 4,000,000

$ 1,500,000

Initial advance payment for exchange of convertible promissory notes

$ 1,000,000

$ 500,000

Second advance payment for exchange of convertible promissory notes

$ 1,000,000

Remaining advance payment for exchange of convertible promissory notes

$ 2,000,000

$ 1,000,000

Principal amount of advance purchase price

95%

95%

New convertible notes aggregate principal amount outstanding

$ 2,100,000

Yorkville Advisors Global LP | Ordinary Shares

Disclosure of financial assets [line items]

Maximum number of share amount to be sold under the agreement

$ 50,000,000

$ 10,000,000

Shares issued

906,219

145,197

145,197

906,219

Forward Purchase Agreement

Disclosure of financial assets [line items]

Share price settlement adjustment amount

2,660,568

Cumulative fair value loss

2,360,568

$ 48,552,478

Forward Purchase Agreement | CIIG II Class A common stock

Disclosure of financial assets [line items]

Par value per share

$ 0.0001

Top of Range | Yorkville Advisors Global LP

Disclosure of financial assets [line items]

Issue of ordinary shares

$ 44,900,000

Top of Range | Forward Purchase Agreement | CIIG II Class A common stock

Disclosure of financial assets [line items]

Purchases, fair value measurement, assets

$ 10,000,000

Financial instruments - Summa_2

Financial instruments - Summary of Financial Liabilities (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Disclosure of financial liabilities [line items]
Financial liabilities at amortised cost	$ 26,914,330	$ 24,887,945
Financial liabilities at fair value through profit or loss	650,133	603,028
Financial liabilities	27,564,463	25,490,973
Current	26,959,670	24,568,306
Non-current	604,793	922,667
Accounts payable and accrued liabilities
Disclosure of financial liabilities [line items]
Financial liabilities at amortised cost	20,497,131	19,754,628
Loans and borrowings
Disclosure of financial liabilities [line items]
Financial liabilities at amortised cost	4,255,773	4,736,583
Convertible loan notes
Disclosure of financial liabilities [line items]
Financial liabilities at amortised cost	1,488,517
Financial liabilities at fair value through profit or loss	407,480
Loans and borrowings from related parties
Disclosure of financial liabilities [line items]
Financial liabilities at amortised cost	309,191
Lease liabilities
Disclosure of financial liabilities [line items]
Financial liabilities at amortised cost	363,718	396,734
Warrants
Disclosure of financial liabilities [line items]
Financial liabilities at fair value through profit or loss	$ 242,653	$ 603,028

Financial instruments - Summa_3

Financial instruments - Summary of Interest Bearing Loans And Borrowings (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disclosure of detailed information about borrowings [line items]
Total current borrowings and current portion of non-current borrowings	$ 6,345,765	$ 3,713,718
Non-current portion of non-current borrowings	$ 319,200	1,022,866
Bank Loans
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	2.50%
Borrowings, maturity	Within one year
Total current borrowings and current portion of non-current borrowings	$ 15,925	14,527
Promissory Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, maturity	Within one year
Total current borrowings and current portion of non-current borrowings	$ 4,229,840	3,699,191
Promissory Notes | Bottom of Range
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	0%
Promissory Notes | Top of Range
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	15%
Convertible Loan Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	0%
Borrowings, maturity	Within one year
Total current borrowings and current portion of non-current borrowings	$ 2,100,000
Bank Loans
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	2.50%
Borrowings, maturity	2026
Non-current portion of non-current borrowings	$ 10,009	22,866
Promissory Notes
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	15%
Borrowings, maturity	2025
Non-current portion of non-current borrowings	$ 0	$ 1,000,000
Promissory Notes Issued to Related Parties
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	15%
Borrowings, maturity	2026
Non-current portion of non-current borrowings	$ 309,191

Financial Instruments - Summa_4

Financial Instruments - Summary of Fair Value of the Derivatives Embedded with SEPA (Details)	12 Months Ended
	Sep. 30, 2024 USD ($) $ / shares
Disclosure of financial liabilities [line items]
Share price	$ 3.08
Conversion price/floor price	$ 1.87
Expected volatility	55%
Dividend yield	0%
Risk free interest rate	5%
Time to expiry	9 months 18 days
Fair value | $	$ 407,480

Financial Instruments - Summa_5

Financial Instruments - Summary of Effect of Changes in Foreign Exchange Rates (Details) - 12 months ended Sep. 30, 2024	GBP (£)	EUR (€)	THB (฿)
5% Strengthening
Disclosure of detailed information about borrowings [line items]
Effect on profit before tax	£ 356,292	€ 0	฿ 0
Effect on equity	136,659	46,481	(165,357)
5% Weakening
Disclosure of detailed information about borrowings [line items]
Effect on profit before tax	(393,796)	0	0
Effect on equity	£ (151,044)	€ (51,374)	฿ 182,763

Financial Instruments - Summa_6

Financial Instruments - Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Disclosure of financial liabilities [line items]
Lease liabilities	$ 363,718	$ 396,734	$ 332,816
Accounts payable and accrued liabilities	20,497,131	19,754,628
Financial liabilities	27,564,463	$ 25,490,973
Liquidity risk
Disclosure of financial liabilities [line items]
Bank loans	26,528
Promissory notes	4,404,840
Lease liabilities	498,453
Accounts payable and accrued liabilities	20,497,131
Financial liabilities	25,426,952
Less than one year | Liquidity risk
Disclosure of financial liabilities [line items]
Bank loans	15,925
Promissory notes	4,404,840
Lease liabilities	93,924
Accounts payable and accrued liabilities	20,497,131
Financial liabilities	25,011,820
1 to 5 years | Liquidity risk
Disclosure of financial liabilities [line items]
Bank loans	10,603
Promissory notes	0
Lease liabilities	284,165
Financial liabilities	294,768
Over 5 years | Liquidity risk
Disclosure of financial liabilities [line items]
Bank loans	0
Promissory notes	0
Lease liabilities	120,364
Financial liabilities	$ 120,364

Related Party Transactions - Su

Related Party Transactions - Summary of Transactions with Related Parties Who are Not Members of the Group (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Paragon Partners Company Limited
Related party transactions [line items]
Property lease payments	$ 30,749	$ 30,549
Executive officers
Related party transactions [line items]
Loan arrangement fees	44,000
Purchase of assets from the group		$ 1,423
Borrowings from related parties	$ 309,191

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) ฿ in Millions					12 Months Ended
	Dec. 11, 2024	Apr. 29, 2024 USD ($)	Jan. 12, 2024 USD ($)	Apr. 14, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Jan. 12, 2024 THB (฿)	Aug. 02, 2023 USD ($)	Aug. 02, 2023 THB (฿)
Disclosure of transactions between related parties [line items]
Borrowings					$ 4,736,583	$ 6,053,482
Zapp Scooters Thailand Company Limited
Disclosure of transactions between related parties [line items]
Ownership percentage of registered share capital	51%
Promissory Notes
Disclosure of transactions between related parties [line items]
Borrowings				$ 1,000,000		$ 309,191		$ 570,000	฿ 20
Repayment period				2025-04
Interest rate				15%				9%	9%
Promissory Notes | Zapp Scooters Thailand Company Limited
Disclosure of transactions between related parties [line items]
Borrowings			$ 287,000				฿ 10
Repayment period			2026-01
Interest rate			15%				15%
Executive officers
Disclosure of transactions between related parties [line items]
Share based payment charge					$ 51,438,565
Orakorn Laoharutanun
Disclosure of transactions between related parties [line items]
Payment for related party		$ 44,000
Mr. Chatsuwan | Zapp Scooters Thailand Company Limited
Disclosure of transactions between related parties [line items]
Ownership percentage of registered share capital	51%

Related Party Transactions - _2

Related Party Transactions - Summary of Compensation to Directors and Executive Officers (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Related Party [Abstract]
Short-term employee benefits	$ 1,088,706	$ 1,168,934
Post-employment benefits	9,318	9,332
Share-based payments	34	111,703
Compensation, Total	$ 1,098,058	$ 1,289,969

Contingencies - Additional Info

Contingencies - Additional Information (Details)	12 Months Ended
	Sep. 30, 2024 USD ($)
Disclosure of contingent liabilities [abstract]
Non payment of fee for advisory services	$ 3,630,000

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($) $ in Millions		1 Months Ended	4 Months Ended
	Dec. 11, 2024	Jan. 28, 2025	Jan. 28, 2025	Sep. 16, 2024	Jul. 29, 2024	Jun. 13, 2024	Apr. 23, 2024
Zapp Scooters Thailand Company Limited
Disclosure of non-adjusting events after reporting period [line items]
Ownership percentage of registered share capital	51%
Ordinary Shares | Yorkville Advisors Global LP
Disclosure of non-adjusting events after reporting period [line items]
Shares issued				145,197	145,197	906,219	906,219
Events After Reporting Period | Yorkville Advisors Global LP
Disclosure of non-adjusting events after reporting period [line items]
Shares issued		899,061	899,061
Convertible notes aggregate principal amount outstanding			$ 0.5
Events After Reporting Period | Ordinary Shares | Yorkville Advisors Global LP
Disclosure of non-adjusting events after reporting period [line items]
Shares issued		851,337	851,337
Potential ordinary share transactions | Yorkville Advisors Global LP
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from issuance of ordinary shares		$ 1.1