| | |
价格至
公众 |
| |
承销
折扣和 佣金(1) |
| |
收益,之前
费用,对我们来说 |
| |
收益,之前
费用,给 出售股东 |
|
每个美国存托股份
|
| |
$26.00
|
| |
$1.82
|
| |
$24.18
|
| |
$24.18
|
|
总计 | | |
$406,823,534
|
| |
$28,477,647
|
| |
$329,985,887
|
| |
$48,360,000
|
|
摩根士丹利
|
| |
摩根大通
|
|
瑞士信贷
|
| |
瑞银投资银行
|
|
杰弗瑞
|
| |
Cowen
|
|
| | |
Page
|
| |||
ABOUT THIS PROSPECTUS
|
| | | | ii | | |
使用的关键术语和绩效指标
THIS PROSPECTUS |
| | | | iii | | |
A LETTER FROM MICHAEL
我们的首席执行官克里格 |
| | | | v | | |
PROSPECTUS SUMMARY
|
| | | | 1 | | |
THE OFFERING
|
| | | | 16 | | |
汇总合并的财务和运营数据
|
| | | | 18 | | |
RISK FACTORS
|
| | | | 23 | | |
有关前瞻性陈述的警示声明
|
| | | | 66 | | |
USE OF PROCEEDS
|
| | | | 68 | | |
DIVIDEND POLICY
|
| | | | 69 | | |
CAPITALIZATION | | | | | 70 | | |
DILUTION | | | | | 71 | | |
选定的合并财务和运营数据
|
| | | | 73 | | |
管理层对财务状况和经营成果的讨论和分析
|
| | | | 76 | | |
BUSINESS | | | | | 99 | | |
| | |
Page
|
| |||
MANAGEMENT | | | | | 115 | | |
主要股东和销售股东
|
| | | | 135 | | |
与我们现在和以前的母公司有关的事项
|
| | | | 137 | | |
关联方交易
|
| | | | 139 | | |
股本和公司章程说明
|
| | | | 141 | | |
DESCRIPTION OF AMERICAN
DEPOSITARY SHARES |
| | | | 155 | | |
有资格未来出售的股票
|
| | | | 163 | | |
EXCHANGE CONTROLS AND
影响股东的限制 |
| | | | 165 | | |
物料税考虑因素
|
| | | | 166 | | |
UNDERWRITERS | | | | | 184 | | |
EXPENSES OF THE OFFERING
|
| | | | 191 | | |
LEGAL MATTERS
|
| | | | 191 | | |
EXPERTS | | | | | 191 | | |
ENFORCEMENT OF CIVIL
LIABILITIES |
| | | | 191 | | |
您可以在哪里找到更多信息
|
| | | | 192 | | |
合并财务报表索引
|
| | | | F-1 | | |
| | |
Three Months Ended
|
| |
Six Months Ended
|
| ||||||||||||||||||||||||||||||
| | |
December 31, 2019
|
| |
December 31, 2020
(estimated) |
| |
December 31, 2019
|
| |
December 31, 2020
(estimated) |
| ||||||||||||||||||||||||
(in millions) (unaudited)
|
| |
Actual
|
| |
Low
|
| |
High
|
| |
Actual
|
| |
Low
|
| |
High
|
| ||||||||||||||||||
Net sales
|
| | | € | 119.4 | | | | | € | 156.8 | | | | | € | 158.8 | | | | | € | 218.5 | | | | | € | 283.2 | | | | | € | 285.2 | | |
Gross profit
|
| | | € | 58.4 | | | | | € | 77.2 | | | | | € | 78.2 | | | | | € | 104.7 | | | | | € | 135.9 | | | | | € | 136.9 | | |
Gross profit margin(1)
|
| | | | 48.9% | | | | | | 48.9% | | | | | | 49.2% | | | | | | 47.9% | | | | | | 47.8% | | | | | | 48.0% | | |
Operating income
|
| | | € | 7.4 | | | | | € | 15.4 | | | | | € | 16.4 | | | | | € | 8.9 | | | | | € | 23.6 | | | | | € | 24.6 | | |
Adjusted Operating Income(2)
|
| | | € | 10.9 | | | | | € | 17.3 | | | | | € | 19.3 | | | | | € | 13.4 | | | | | € | 25.8 | | | | | € | 27.8 | | |
调整后营业收入利润率(1)
|
| | | | 9.1% | | | | | | 11.0% | | | | | | 12.2% | | | | | | 6.1% | | | | | | 9.1% | | | | | | 9.7% | | |
活跃客户(LTM单位:千)
|
| | | | 444.1 | | | | | | 568.0 | | | | | | 568.5 | | | | | | 444.1 | | | | | | 568.0 | | | | | | 568.5 | | |
| | |
Three Months Ended
|
| |
Six Months Ended
|
| ||||||||||||||||||||||||||||||
| | |
December 31, 2019
|
| |
December 31, 2020
(estimated) |
| |
December 31, 2019
|
| |
December 31, 2020
(estimated) |
| ||||||||||||||||||||||||
(in millions) (unaudited)
|
| |
Actual
|
| |
Low
|
| |
High
|
| |
Actual
|
| |
Low
|
| |
High
|
| ||||||||||||||||||
Operating income
|
| | | € | 7.3 | | | | | € | 15.4 | | | | | € | 16.4 | | | | | € | 8.9 | | | | | € | 23.6 | | | | | € | 24.6 | | |
U.S. sales tax(1)
|
| | | € | 0.8 | | | | | | — | | | | | | — | | | | | € | 1.7 | | | | | | — | | | | | | — | | |
IPO筹备和交易
costs(2) |
| | | € | 2.7 | | | | | € | 1.9 | | | | | € | 2.9 | | | | | € | 2.7 | | | | | € | 2.2 | | | | | € | 3.2 | | |
基于股份的薪酬费用(3)
|
| | | € | 0.0 | | | | | € | 0.0 | | | | | € | 0.0 | | | | | € | 0.1 | | | | | € | 0.0 | | | | | € | 0.0 | | |
Adjusted Operating Income
|
| | | € | 10.9 | | | | | € | 17.3 | | | | | € | 19.3 | | | | | € | 13.4 | | | | | € | 25.8 | | | | | € | 27.8 | | |
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(千,不包括每股和每股数据)
|
| | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
Consolidated Statement
of Operations Data: |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Net sales
|
| | | € | 303,520 | | | | | € | 379,086 | | | | | € | 449,487 | | | | | $ | 505,089 | | | | | € | 99,112 | | | | | € | 126,359 | | | | | $ | 148,130 | | |
Cost of sales, exclusive
of depreciation and amortization |
| | | | (160,469) | | | | | | (201,410) | | | | | | (239,546) | | | | | | (269,178) | | | | | | (52,766) | | | | | | (67,678) | | | | | | (79,339) | | |
Gross profit
|
| | | | 143,051 | | | | | | 177,676 | | | | | | 209,941 | | | | | | 235,911 | | | | | | 46,346 | | | | | | 58,681 | | | | | | 68,791 | | |
Shipping and payment
costs |
| | | | (36,163) | | | | | | (44,104) | | | | | | (52,857) | | | | | | (59,395) | | | | | | (13,141) | | | | | | (14,833) | | | | | | (17,389) | | |
Marketing expenses
|
| | | | (47,671) | | | | | | (55,767) | | | | | | (62,507) | | | | | | (70,239) | | | | | | (15,816) | | | | | | (17,441) | | | | | | (20,446) | | |
销售、一般和行政费用
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | | | | | (74,644) | | | | | | (13,955) | | | | | | (15,556) | | | | | | (18,236) | | |
折旧及摊销
|
| | | | (6,796) | | | | | | (7,686) | | | | | | (7,885) | | | | | | (8,860) | | | | | | (1,877) | | | | | | (2,021) | | | | | | (2,369) | | |
Other income (expense), net
|
| | | | 1,499 | | | | | | 995 | | | | | | 645 | | | | | | 725 | | | | | | (40) | | | | | | (621) | | | | | | (728) | | |
Operating income
|
| | | | 13,806 | | | | | | 19,076 | | | | | | 20,910 | | | | | | 23,498 | | | | | | 1,517 | | | | | | 8,209 | | | | | | 9,623 | | |
Finance (expense) income,
net |
| | | | (4,835) | | | | | | (13,986) | | | | | | (11,119) | | | | | | (12,494) | | | | | | (9,373) | | | | | | 5,182 | | | | | | 6,075 | | |
所得税前收入(亏损)
|
| | | | 8,971 | | | | | | 5,090 | | | | | | 9,791 | | | | | | 11,004 | | | | | | (7,856) | | | | | | 13,391 | | | | | | 15,698 | | |
Income tax (expense) benefit
|
| | | | (3,468) | | | | | | (3,439) | | | | | | (3,441) | | | | | | (3,867) | | | | | | (3,545) | | | | | | (3,762) | | | | | | (4,410) | | |
|
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(千,不包括每股和每股数据)
|
| | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
Net income (loss)
|
| | | € | 5,503 | | | | | € | 1,651 | | | | | € | 6,350 | | | | | $ | 7,137 | | | | | € | (4,311) | | | | | € | 9,629 | | | | | $ | 11,288 | | |
普通股基本和摊薄后每股收益(亏损)
|
| | | € | 0.08 | | | | | € | 0.02 | | | | | € | 0.09 | | | | | $ | 0.10 | | | | | € | (0.06) | | | | | € | 0.14 | | | | | $ | 0.16 | | |
加权平均已发行普通股(基本和稀释后):
|
| | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | |
Consolidated Statement
of Cash Flow Data: |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
经营活动的现金净流入(流出)
|
| | | € | (4,862) | | | | | € | 2,367 | | | | | € | 10,559 | | | | | $ | 11,865 | | | | | € | (21,996) | | | | | € | (33,378) | | | | | $ | (39,129) | | |
投资活动的净现金(流出)
|
| | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | | | | | (2,719) | | | | | | (619) | | | | | | (904) | | | | | | (1,060) | | |
融资活动的现金(流出)净流入
|
| | | | (4,410) | | | | | | (2,092) | | | | | | (878) | | | | | | (987) | | | | | | 25,127 | | | | | | 30,834 | | | | | | 36,147 | | |
| | |
As of September 30, 2020
|
| |||||||||||||||||||||
| | |
Actual
(unaudited) |
| |
Actual
(unaudited) |
| |
Pro
Forma as Adjusted(1) |
| |
Pro
Forma as Adjusted(1) |
| ||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||
财务状况数据合并报表: | | | | | | | | | | | | | | | | | | | | | | | | | |
Total non-current assets
|
| | | € | 182,424 | | | | | $ | 213,856 | | | | | € | 182,424 | | | | | $ | 213,856 | | |
Total current assets
|
| | | | 231,114 | | | | | | 270,935 | | | | | | 315,708 | | | | | | 370,105 | | |
Total assets
|
| | | | 413,538 | | | | | | 484,791 | | | | | | 498,132 | | | | | | 583,960 | | |
Total current liabilities
|
| | | | 124,568 | | | | | | 146,031 | | | | | | 124,568 | | | | | | 146,031 | | |
非流动负债合计
|
| | | | 214,328 | | | | | | 251,257 | | | | | | 28,952 | | | | | | 33,940 | | |
Total liabilities
|
| | | | 338,896 | | | | | | 397,288 | | | | | | 153,520 | | | | | | 179,971 | | |
Accumulated deficit
|
| | | | (18,605) | | | | | | (21,811) | | | | | | (61,754) | | | | | | (72,394) | | |
Total shareholders’ equity
|
| | | € | 74,642 | | | | | $ | 87,503 | | | | | € | 344,612 | | | | | $ | 403,989 | | |
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(单位:千,不包括平均订单价值、平均售价)
|
| |||||||||||||||||||||||||||||||||||||||
Active customers(1)
|
| | | | 299 | | | | | | 400 | | | | | | 486 | | | | | | 不适用 | | | | | | 420 | | | | | | 522 | | | | | | 不适用 | | |
Average order value(2)
|
| | | € | 632 | | | | | € | 614 | | | | | € | 600 | | | | | $ | 674 | | | | | € | 614 | | | | | € | 594 | | | | | $ | 696 | | |
Total orders shipped(3)
|
| | | | 704 | | | | | | 905 | | | | | | 1,092 | | | | | | 不适用 | | | | | | 955 | | | | | | 1,168 | | | | | | 不适用 | | |
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(单位:千,不包括平均订单价值、平均售价)
|
| |||||||||||||||||||||||||||||||||||||||
Adjusted EBITDA(4)
|
| | | € | 20,922 | | | | | € | 30,513 | | | | | € | 35,400 | | | | | $ | 39,780 | | | | | € | 4,359 | | | | | € | 10,438 | | | | | $ | 12,236 | | |
Adjusted Operating
Income(4) |
| | | € | 14,126 | | | | | € | 22,827 | | | | | € | 27,515 | | | | | $ | 30,920 | | | | | € | 2,482 | | | | | € | 8,417 | | | | | $ | 9,867 | | |
Adjusted Net Income(4)
|
| | | € | 9,068 | | | | | € | 15,810 | | | | | € | 19,294 | | | | | $ | 21,682 | | | | | € | 3,520 | | | | | € | 5,438 | | | | | $ | 6,375 | | |
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||||||||||||||
Net income
|
| | | € | 5,503 | | | | | € | 1,651 | | | | | € | 6,350 | | | | | $ | 7,137 | | | | | € | (4,311) | | | | | € | 9,629 | | | | | $ | 11,288 | | |
Finance expenses, net
|
| | | | 4,835 | | | | | | 13,986 | | | | | | 11,119 | | | | | | 12,494 | | | | | | 9,373 | | | | | | (5,182) | | | | | | (6,075) | | |
Income tax expense
|
| | | | 3,468 | | | | | | 3,439 | | | | | | 3,441 | | | | | | 3,867 | | | | | | (3,545) | | | | | | 3,762 | | | | | | 4,410 | | |
折旧及摊销
|
| | | | 6,796 | | | | | | 7,686 | | | | | | 7,885 | | | | | | 8,860 | | | | | | 1,877 | | | | | | 2,021 | | | | | | 2,369 | | |
其中使用权折旧
assets(a) |
| | | | 5,143 | | | | | | 5,133 | | | | | | 5,116 | | | | | | 5,749 | | | | | | 1,201 | | | | | | 1,308 | | | | | | 1,533 | | |
EBITDA
|
| | | | 20,602 | | | | | | 26,762 | | | | | | 28,795 | | | | | | 32,358 | | | | | | 3,394 | | | | | | 10,230 | | | | | | 11,992 | | |
U.S. sales tax(b)
|
| | | | — | | | | | | 1,540 | | | | | | 1,334 | | | | | | 1,499 | | | | | | 936 | | | | | | — | | | | | | — | | |
战略投资者销售准备成本(C)
|
| | | | — | | | | | | 2,059 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
首次公开募股准备和交易成本(D)
|
| | | | — | | | | | | — | | | | | | 5,206 | | | | | | 5,850 | | | | | | — | | | | | | 201 | | | | | | 236 | | |
基于股份的薪酬费用(E)
|
| | | | 320 | | | | | | 152 | | | | | | 65 | | | | | | 73 | | | | | | 29 | | | | | | 7 | | | | | | 8 | | |
Adjusted EBITDA
|
| | | € | 20,922 | | | | | € | 30,513 | | | | | € | 35,400 | | | | | $ | 39,780 | | | | | € | 4,359 | | | | | € | 10,438 | | | | | $ | 12,236 | | |
|
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||||||||||||||
Operating income
|
| | | € | 13,806 | | | | | € | 19,076 | | | | | € | 20,910 | | | | | $ | 23,498 | | | | | € | 1,517 | | | | | € | 8,209 | | | | | $ | 9,623 | | |
U.S. sales tax(b)
|
| | | | — | | | | | | 1,540 | | | | | | 1,334 | | | | | | 1,499 | | | | | | 936 | | | | | | — | | | | | | — | | |
战略投资者销售准备成本(C)
|
| | | | — | | | | | | 2,059 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
首次公开募股准备和交易成本(D)
|
| | | | — | | | | | | — | | | | | | 5,206 | | | | | | 5,850 | | | | | | — | | | | | | 201 | | | | | | 236 | | |
基于股份的薪酬费用(E)
|
| | | | 320 | | | | | | 152 | | | | | | 65 | | | | | | 73 | | | | | | 29 | | | | | | 7 | | | | | | 8 | | |
Adjusted Operating Income
|
| | | € | 14,126 | | | | | € | 22,827 | | | | | € | 27,515 | | | | | $ | 30,920 | | | | | € | 2,482 | | | | | € | 8,417 | | | | | $ | 9,867 | | |
|
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||||||||||||||
Net income
|
| | | € | 5,503 | | | | | € | 1,651 | | | | | € | 6,350 | | | | | $ | 7,137 | | | | | € | (4,311) | | | | | € | 9,629 | | | | | $ | 11,288 | | |
U.S. sales tax(b)
|
| | | | — | | | | | | 1,540 | | | | | | 1,334 | | | | | | 1,499 | | | | | | 936 | | | | | | — | | | | | | — | | |
战略投资者销售准备成本(C)
|
| | | | — | | | | | | 2,059 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | |
首次公开募股准备和交易成本(D)
|
| | | | — | | | | | | — | | | | | | 5,206 | | | | | | 5,850 | | | | | | — | | | | | | 201 | | | | | | 236 | | |
Share-based compensation
expense(e) |
| | | | 320 | | | | | | 152 | | | | | | 65 | | | | | | 73 | | | | | | 29 | | | | | | 7 | | | | | | 8 | | |
Finance expenses on
loans(f) |
| | | | 4,247 | | | | | | 13,315 | | | | | | 9,645 | | | | | | 10,838 | | | | | | 9,215 | | | | | | (5,450) | | | | | | (6,389) | | |
Income tax effect(g)
|
| | | | (1,002) | | | | | | (2,907) | | | | | | (3,306) | | | | | | (3,715) | | | | | | (2,349) | | | | | | 1,051 | | | | | | 1,232 | | |
Adjusted Net Income
|
| | | € | 9,068 | | | | | € | 15,810 | | | | | € | 19,294 | | | | | $ | 21,682 | | | | | € | 3,520 | | | | | € | 5,438 | | | | | $ | 6,375 | | |
| | |
As of September 30, 2020
|
| |||||||||
| | |
Actual
(unaudited) |
| |
As Adjusted
(未经审计) |
| ||||||
| | |
(in thousands)
|
| |||||||||
总债务,包括当期部分(1)
|
| | | € | 228,186 | | | | | € | 42,810 | | |
Shareholders’ equity:
|
| | | | | | | | | | | | |
Subscribed capital
|
| | | € | 1 | | | | | € | 1 | | |
Capital reserve
|
| | | | 91,015 | | | | | | 404,134 | | |
Accumulated deficit
|
| | | | (18,605) | | | | | | (61,754) | | |
其他全面亏损
|
| | | | 2,231 | | | | | | 2,231 | | |
股东权益合计
|
| | | € | 74,642 | | | | | € | 344,612 | | |
Total Capitalization
|
| | | € | 302,828 | | | | | € | 387,422 | | |
|
首次公开募股价格
|
| | | | | | $ | 26.00 | | |
|
每美国存托股份有形账面净值
|
| |
$(1.38)
|
| | | | | | |
|
此次发行可归因于美国存托股份的预计有形账面净值增加
|
| |
$3.94
|
| | | | | | |
|
调整后的美国存托股份有形账面净值
|
| | | | | | $ | 2.56 | | |
|
美国存托股份向新投资者摊薄的预计有形账面净值
|
| | | | | | $ | 23.44 | | |
| | |
ADSs Purchased
|
| |
Ordinary Shares
Purchased |
| |
Total
Consideration |
| |
Average
Price per Share |
| |
Average
Price Per ADS |
| |||||||||||||||||||||||||||||||||
| | |
Number
|
| |
Percent
|
| |
Number
|
| |
Percent
|
| |
Amount in
thousands |
| |
Percent
|
| ||||||||||||||||||||||||||||||
现有股东
|
| | | | 70,136,194 | | | | | | 81.8% | | | | | | 70,136,194 | | | | | | 81.8% | | | | | $ | 263,493 | | | | | | 39.3% | | | | | $ | 3.65 | | | | | $ | 3.65 | | |
New investors
|
| | | | 15,647,059 | | | | | | 18.2% | | | | | | 15,647,059 | | | | | | 18.2% | | | | | $ | 406,824 | | | | | | 60.7% | | | | | | 26.00 | | | | | | 26.00 | | |
Total
|
| | |
|
85,783,253
|
| | | |
|
100%
|
| | | |
|
85,783,253
|
| | | |
|
100%
|
| | | |
$
|
670,317
|
| | | |
|
100%
|
| | | | | | | | | | | | | |
| | |
Years Ended June 30,
|
| |
截至9月30日的三个月
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(千,不包括每股和每股数据)
|
| | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
合并报表数据:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Net sales
|
| | | € | 303,520 | | | | | € | 379,086 | | | | | € | 449,487 | | | | | $ | 505,089 | | | | | € | 99,112 | | | | | € | 126,359 | | | | | $ | 148,130 | | |
销售成本,不包括折旧和销售成本
amortization |
| | | | (160,469) | | | | | | (201,410) | | | | | | (239,546) | | | | | | (269,178) | | | | | | (52,766) | | | | | | (67,678) | | | | | | (79,339) | | |
Gross profit
|
| | | | 143,051 | | | | | | 177,676 | | | | | | 209,941 | | | | | | 235,911 | | | | | | 46,346 | | | | | | 58,681 | | | | | | 68,791 | | |
运输和付款成本
|
| | | | (36,163) | | | | | | (44,104) | | | | | | (52,857) | | | | | | (59,395) | | | | | | (13,141) | | | | | | (14,833) | | | | | | (17,389) | | |
Marketing expenses
|
| | | | (47,671) | | | | | | (55,767) | | | | | | (62,507) | | | | | | (70,239) | | | | | | (15,816) | | | | | | (17,441) | | | | | | (20,446) | | |
销售、一般和行政费用
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | | | | | (74,644) | | | | | | (13,955) | | | | | | (15,556) | | | | | | (18,236) | | |
折旧及摊销
|
| | | | (6,796) | | | | | | (7,686) | | | | | | (7,885) | | | | | | (8,860) | | | | | | (1,877) | | | | | | (2,021) | | | | | | (2,369) | | |
Other income (expense), net
|
| | | | 1,499 | | | | | | 995 | | | | | | 645 | | | | | | 725 | | | | | | (40) | | | | | | (621) | | | | | | (728) | | |
Operating income
|
| | | | 13,806 | | | | | | 19,076 | | | | | | 20,910 | | | | | | 23,498 | | | | | | 1,517 | | | | | | 8,209 | | | | | | 9,623 | | |
Finance (expense) income, net
|
| | | | (4,835) | | | | | | (13,986) | | | | | | (11,119) | | | | | | (12,494) | | | | | | (9,373) | | | | | | 5,182 | | | | | | 6,075 | | |
所得税前收入(亏损)
|
| | | | 8,971 | | | | | | 5,090 | | | | | | 9,791 | | | | | | 11,004 | | | | | | (7,856) | | | | | | 13,391 | | | | | | 15,698 | | |
所得税(费用)福利
|
| | | | (3,468) | | | | | | (3,439) | | | | | | (3,441) | | | | | | (3,867) | | | | | | 3,545 | | | | | | (3,762) | | | | | | (4,410) | | |
Net income (loss)
|
| | | € | 5,503 | | | | | € | 1,651 | | | | | € | 6,350 | | | | | $ | 7,137 | | | | | € | (4,311) | | | | | € | 9,629 | | | | | $ | 11,288 | | |
普通股基本和摊薄后每股收益(亏损)
|
| | | € | 0.08 | | | | | € | 0.02 | | | | | € | 0.09 | | | | | $ | 0.10 | | | | | € | (0.06) | | | | | € | 0.14 | | | | | $ | 0.16 | | |
加权平均已发行普通股(基本和稀释后):
|
| | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | |
现金流量数据合并表:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
经营活动的现金净流入(流出)
|
| | | € | (4,862) | | | | | € | 2,367 | | | | | € | 10,559 | | | | | $ | 11,865 | | | | | € | (21,996) | | | | | € | (33,378) | | | | | $ | (39,129) | | |
投资活动的净现金(流出)
|
| | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | | | | | (2,719) | | | | | | (619) | | | | | | (904) | | | | | | (1,060) | | |
融资产生的现金(流出)净流入
activities |
| | | | (4,410) | | | | | | (2,092) | | | | | | (878) | | | | | | (987) | | | | | | 25,127 | | | | | | 30,834 | | | | | | 36,147 | | |
| | |
As of June 30,
|
| |
As of September 30,
|
| ||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| ||||||||||||||||||
| | | | | | | | | | | | | | |
(in thousands)
|
| | | | | | | | | | | | | |||||||||
财务状况数据合并报表:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Total non-current assets
|
| | | € | 188,525 | | | | | € | 182,907 | | | | | € | 183,537 | | | | | $ | 206,241 | | | | | € | 182,424 | | | | | $ | 213,856 | | |
Total current assets
|
| | | | 125,029 | | | | | | 152,242 | | | | | | 202,263 | | | | | | 227,283 | | | | | | 231,114 | | | | | | 270,935 | | |
Total assets
|
| | | | 313,554 | | | | | | 335,149 | | | | | | 385,800 | | | | | | 433,524 | | | | | | 413,538 | | | | | | 484,791 | | |
流动负债总额
|
| | | | 61,008 | | | | | | 73,611 | | | | | | 104,831 | | | | | | 117,799 | | | | | | 124,568 | | | | | | 146,031 | | |
非流动负债合计
|
| | | | 144,435 | | | | | | 150,218 | | | | | | 216,592 | | | | | | 243,384 | | | | | | 214,328 | | | | | | 251,257 | | |
Total liabilities
|
| | | | 205,443 | | | | | | 223,829 | | | | | | 321,423 | | | | | | 361,183 | | | | | | 338,896 | | | | | | 397,288 | | |
Accumulated deficit
|
| | | | (36,235) | | | | | | (34,584) | | | | | | (28,234) | | | | | | (31,727) | | | | | | (18,605) | | | | | | (21,811) | | |
股东权益合计
|
| | | € | 108,111 | | | | | € | 111,320 | | | | | € | 64,377 | | | | | $ | 72,341 | | | | | € | 74,642 | | | | | $ | 87,503 | | |
| | |
As of and for the
Years Ended June 30, |
| |
As of and for the
Three Months Ended September 30, |
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||
| | |
(单位:千,不包括平均订单价值、平均售价)
|
| |||||||||||||||||||||||||||
Active customers(1)
|
| | | | 299 | | | | | | 400 | | | | | | 486 | | | | | | 420 | | | | | | 522 | | |
Average order value(1)
|
| | | € | 632 | | | | | € | 614 | | | | | € | 600 | | | | | € | 614 | | | | | € | 594 | | |
Total orders shipped(2)
|
| | | | 704 | | | | | | 905 | | | | | | 1,092 | | | | | | 955 | | | | | | 1,168 | | |
Adjusted EBITDA(2)
|
| | | € | 20,922 | | | | | € | 30,513 | | | | | € | 35,400 | | | | | € | 4,359 | | | | | € | 10,438 | | |
调整后营业收入(2)
|
| | | € | 14,126 | | | | | € | 22,827 | | | | | € | 27,515 | | | | | € | 2,482 | | | | | € | 8,417 | | |
Adjusted Net Income(5)
|
| | | € | 9,068 | | | | | € | 15,810 | | | | | € | 19,294 | | | | | € | 3,520 | | | | | € | 5,438 | | |
| | |
Years Ended June 30,
|
| |
截至9月30日的三个月
|
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
(Unaudited) |
| |
2020
(Unaudited) |
| |||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||
Net sales
|
| | | € | 303,520 | | | | | € | 379,086 | | | | | € | 449,487 | | | | | € | 99,112 | | | | | € | 126,359 | | |
不包括折旧的销售成本
and amortization |
| | | | (160,469) | | | | | | (201,410) | | | | | | (239,546) | | | | | | (52,766) | | | | | | (67,678) | | |
Gross profit
|
| | | | 143,051 | | | | | | 177,676 | | | | | | 209,941 | | | | | | 46,346 | | | | | | 58,681 | | |
运输和付款成本
|
| | | | (36,163) | | | | | | (44,104) | | | | | | (52,857) | | | | | | (13,141) | | | | | | (14,833) | | |
Marketing expenses
|
| | | | (47,671) | | | | | | (55,767) | | | | | | (62,507) | | | | | | (15,816) | | | | | | (17,441) | | |
销售、一般和行政费用
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | | | | | (13,955) | | | | | | (15,556) | | |
折旧及摊销
|
| | | | (6,796) | | | | | | (7,686) | | | | | | (7,885) | | | | | | (1,877) | | | | | | (2,021) | | |
Other income (expense), net
|
| | | | 1,499 | | | | | | 995 | | | | | | 645 | | | | | | (40) | | | | | | (621) | | |
Operating income
|
| | | | 13,806 | | | | | | 19,076 | | | | | | 20,910 | | | | | | 1,517 | | | | | | 8,209 | | |
Finance (expense) income, net
|
| | | | (4,835) | | | | | | (13,986) | | | | | | (11,119) | | | | | | (9,373) | | | | | | 5,182 | | |
所得税前收入(亏损)
|
| | | | 8,971 | | | | | | 5,090 | | | | | | 9,791 | | | | | | (7,856) | | | | | | 13,391 | | |
所得税(费用)福利
|
| | | | (3,468) | | | | | | (3,439) | | | | | | (3,441) | | | | | | 3,545 | | | | | | (3,762) | | |
|
| | |
Years Ended June 30,
|
| |
Three Months Ended
September 30 |
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
(Unaudited) |
| |
2020
(Unaudited) |
| |||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||
Net income (loss)
|
| | | € | 5,503 | | | | | € | 1,651 | | | | | € | 6,350 | | | | | € | 4,311 | | | | | € | 9,629 | | |
|
| | |
Years Ended June 30,
|
| |
截至9月30日的三个月
|
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
(Unaudited) |
| |
2020
(Unaudited) |
| |||||||||||||||
Net sales
|
| | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | |
不包括折旧和摊销的销售成本
|
| | | | (52.9) | | | | | | (53.1) | | | | | | (53.3) | | | | | | (53.2) | | | | | | (53.6) | | |
Gross profit
|
| | | | 47.1 | | | | | | 46.9 | | | | | | 46.7 | | | | | | 46.8 | | | | | | 46.4 | | |
运输和付款成本
|
| | | | (11.9) | | | | | | (11.6) | | | | | | (11.8) | | | | | | (13.3) | | | | | | (11.7) | | |
Marketing expenses
|
| | | | (15.7) | | | | | | (14.7) | | | | | | (13.9) | | | | | | (16.0) | | | | | | (13.8) | | |
销售、一般和行政费用
|
| | | | (13.2) | | | | | | (13.7) | | | | | | (14.8) | | | | | | (14.1) | | | | | | (12.3) | | |
折旧及摊销
|
| | | | (2.2) | | | | | | (2.0) | | | | | | (1.8) | | | | | | (1.9) | | | | | | (1.6) | | |
Other income (expense), net
|
| | | | 0.5 | | | | | | 0.3 | | | | | | 0.1 | | | | | | (0.0) | | | | | | (0.5) | | |
Operating income
|
| | | | 4.5 | | | | | | 5.0 | | | | | | 4.7 | | | | | | 1.5 | | | | | | 6.5 | | |
Finance (expense) income, net
|
| | | | (1.6) | | | | | | (3.7) | | | | | | (2.5) | | | | | | (9.5) | | | | | | 4.1 | | |
所得税前收入(亏损)
|
| | | | 3.0 | | | | | | 1.3 | | | | | | 2.2 | | | | | | (7.9) | | | | | | 10.6 | | |
所得税(费用)福利
|
| | | | (1.1) | | | | | | (0.9) | | | | | | (0.8) | | | | | | 3.6 | | | | | | (3.0) | | |
Net income (loss)
|
| | | | 1.8% | | | | | | 0.4% | | | | | | 1.4% | | | | | | (4.3)% | | | | | | 7.6% | | |
| | |
截至9月30日的三个月
|
| | | | | | | | | | | | | |||||||||||||||||||||
| | |
2019
|
| |
% of
Net sales |
| |
2020
|
| |
% of
Net sales |
| |
Change
|
| |
% Change
|
| ||||||||||||||||||
Personnel expenses
|
| | | € | (11,188) | | | | | | (11.3)% | | | | | € | (12,684) | | | | | | (10.0)% | | | | | € | (1,496) | | | | | | 13.4% | | |
其中的执行人员费用
|
| | | | (2,196) | | | | | | (2.2) | | | | | | (2,913) | | | | | | (2.3) | | | | | | (717) | | | | | | 32.7 | | |
一般和行政费用
|
| | | | (2,767) | | | | | | (2.8) | | | | | | (2,872) | | | | | | (2.3) | | | | | | (105) | | | | | | 3.8 | | |
Total
|
| | | € | (13,955) | | | | | | (14.1)% | | | | | € | (15,556) | | | | | | (12.3)% | | | | | € | (1,601) | | | | | | 11.5% | | |
| | |
Years ended June 30,
|
| | | | | | | | | | | | | |||||||||||||||||||||
| | |
2019
|
| |
% of
Net sales |
| |
2020
|
| |
% of
Net sales |
| |
Change
|
| |
% Change
|
| ||||||||||||||||||
Personnel expenses
|
| | | € | (41,601) | | | | | | (11.0)% | | | | | € | (50,910) | | | | | | (11.3)% | | | | | € | (9,309) | | | | | | 22.4% | | |
其中的执行人员费用
|
| | | | (7,976) | | | | | | (2.1) | | | | | | (10,149) | | | | | | (2.3) | | | | | | (2,173) | | | | | | 27.2 | | |
一般和行政费用
|
| | | | (10,437) | | | | | | (2.8) | | | | | | (15,517) | | | | | | (3.5) | | | | | | (5,080) | | | | | | 48.7 | | |
Total
|
| | | € | (52,038) | | | | | | (13.7)% | | | | | € | (66,427) | | | | | | (14.8)% | | | | | € | (14,389) | | | | | | 27.7% | | |
| | |
Years Ended June 30,
|
| | | | | | | | | | | | | |||||||||||||||||||||
| | |
2018
|
| |
% of
Net sales |
| |
2019
|
| |
% of
Net sales |
| |
Change
|
| |
%
Change |
| ||||||||||||||||||
| | |
(in thousands)
|
| | | | | | | | | | | | | |||||||||||||||||||||
人事相关费用
|
| | | € | (33,590) | | | | | | (11.1)% | | | | | € | (41,601) | | | | | | (11.0)% | | | | | € | (8,011) | | | | | | 23.8% | | |
其执行人员
expenses |
| | | | (6,243) | | | | | | (2.1) | | | | | | (7,976) | | | | | | (2.1) | | | | | | (1,733) | | | | | | 27.8% | | |
其他一般和行政工作
expenses |
| | | | (6,524) | | | | | | (2.1) | | | | | | (10,437) | | | | | | (2.8) | | | | | | (3,913) | | | | | | 60.0% | | |
Total
|
| | | € | (40,114) | | | | | | (13.2)% | | | | | € | (52,038) | | | | | | (13.7)% | | | | | € | (11,924) | | | | | | 29.7% | | |
| | |
Three months ended
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
September 30,
2018 |
| |
December 31,
2018 |
| |
March 31,
2019 |
| |
June 30,
2019 |
| |
September 30,
2019 |
| |
December 31,
2019 |
| |
March 31,
2020 |
| |
June 30,
2020 |
| |
September 30,
2020 |
| |||||||||||||||||||||||||||
| | |
(unaudited, in thousands)
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
Net sales
|
| | | € | 79,791 | | | | | € | 98,885 | | | | | € | 99,215 | | | | | € | 101,195 | | | | | € | 99,112 | | | | | € | 119,369 | | | | | € | 111,735 | | | | | € | 119,271 | | | | | € | 126,359 | | |
Cost of sales
|
| | | | (43,862) | | | | | | (50,863) | | | | | | (53,729) | | | | | | (52,956) | | | | | | (52,766) | | | | | | (60,989) | | | | | | (61,798) | | | | | | (63,993) | | | | | | (67,678) | | |
Gross profit
|
| | | | 35,929 | | | | | | 48,022 | | | | | | 45,486 | | | | | | 48,239 | | | | | | 46,346 | | | | | | 58,380 | | | | | | 49,937 | | | | | | 55,278 | | | | | | 58,681 | | |
运输和付款成本
|
| | | | (9,111) | | | | | | (11,359) | | | | | | (11,387) | | | | | | (12,247) | | | | | | (13,141) | | | | | | (14,204) | | | | | | (13,129) | | | | | | (12,383) | | | | | | (14,833) | | |
Marketing expenses
|
| | | | (13,239) | | | | | | (12,420) | | | | | | (14,424) | | | | | | (15,684) | | | | | | (15,816) | | | | | | (17,294) | | | | | | (16,199) | | | | | | (13,198) | | | | | | (17,441) | | |
销售、一般和行政费用
|
| | | | (10,940) | | | | | | 12,205 | | | | | | (14,488) | | | | | | (14,405) | | | | | | (13,955) | | | | | | (17,839) | | | | | | (20,001) | | | | | | (14,632) | | | | | | (15,556) | | |
折旧及摊销
|
| | | | (1,855) | | | | | | (2,192) | | | | | | (1,809) | | | | | | (1,830) | | | | | | (1,877) | | | | | | (1,987) | | | | | | (1,881) | | | | | | (2,140) | | | | | | (2,021) | | |
Other income, net
|
| | | | 39 | | | | | | 467 | | | | | | (121) | | | | | | 610 | | | | | | (40) | | | | | | 284 | | | | | | (124) | | | | | | 525 | | | | | | (621) | | |
Operating Income
|
| | | | 823 | | | | | | 10,313 | | | | | | 3,257 | | | | | | 4,683 | | | | | | 1,517 | | | | | | 7,340 | | | | | | (1,397) | | | | | | 13,450 | | | | | | 8,209 | | |
Finance expenses, net
|
| | | | (3,108) | | | | | | (4,740) | | | | | | (5,761) | | | | | | (377) | | | | | | (9,373) | | | | | | 3,389 | | | | | | (5,522) | | | | | | 387 | | | | | | 5,182 | | |
所得税前收入
|
| | | | (2,285) | | | | | | 5,573 | | | | | | (2,504) | | | | | | (4,306) | | | | | | (7,856) | | | | | | 10,729 | | | | | | (6,919) | | | | | | 13,837 | | | | | | 13,391 | | |
Income tax expense
|
| | | | 1,329 | | | | | | (2,932) | | | | | | 558 | | | | | | (2,393) | | | | | | 3,545 | | | | | | (4,398) | | | | | | 189 | | | | | | (2,777) | | | | | | (3,762) | | |
Net income
|
| | | € | (954) | | | | | € | 2,640 | | | | | € | (1,945) | | | | | € | 1,910 | | | | | € | (4,311) | | | | | € | 6,331 | | | | | € | (6,730) | | | | | € | 11,060 | | | | | € | 9,629 | | |
| | |
Three months ended
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
September 30,
2018 |
| |
December 31,
2018 |
| |
March 31,
2019 |
| |
June 30,
2019 |
| |
September 30,
2019 |
| |
December 31,
2019 |
| |
March 31,
2020 |
| |
June 30,
2020 |
| |
September 30,
2020 |
| |||||||||||||||||||||||||||
Net sales
|
| | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | |
Cost of sales
|
| | | | (55.0) | | | | | | (51.4) | | | | | | (54.2) | | | | | | (52.3) | | | | | | (53.2) | | | | | | (51.1) | | | | | | (55.3) | | | | | | (53.7) | | | | | | (53.6) | | |
Gross profit
|
| | | | 45.0 | | | | | | 48.6 | | | | | | 45.8 | | | | | | 47.7 | | | | | | 46.8 | | | | | | 48.9 | | | | | | 44.7 | | | | | | 46.3 | | | | | | 46.4 | | |
运输和付款成本
|
| | | | (11.4) | | | | | | (11.5) | | | | | | (11.5) | | | | | | (12.1) | | | | | | (13.3) | | | | | | (11.9) | | | | | | (11.8) | | | | | | (10.4) | | | | | | (11.7) | | |
Marketing expenses
|
| | | | (16.6) | | | | | | (12.6) | | | | | | (14.5) | | | | | | (15.5) | | | | | | (16.0) | | | | | | (14.5) | | | | | | (14.5) | | | | | | (11.1) | | | | | | (13.8) | | |
销售、一般和行政费用
|
| | | | (13.7) | | | | | | (12.3) | | | | | | (14.6) | | | | | | (14.2) | | | | | | (14.1) | | | | | | (14.9) | | | | | | (17.9) | | | | | | (12.3) | | | | | | (12.3) | | |
折旧及摊销
|
| | | | (2.3) | | | | | | (2.2) | | | | | | (1.8) | | | | | | (1.8) | | | | | | (1.9) | | | | | | (1.7) | | | | | | (1.7) | | | | | | (1.8) | | | | | | (1.6) | | |
Other income, net
|
| | | | 0.0 | | | | | | 0.5 | | | | | | (0.1) | | | | | | 0.6 | | | | | | (0.0) | | | | | | 0.2 | | | | | | (0.1) | | | | | | 0.4 | | | | | | (0.5) | | |
Operating Income
|
| | | | 1.0 | | | | | | 10.4 | | | | | | 3.3 | | | | | | 4.6 | | | | | | 1.5 | | | | | | 6.1 | | | | | | (1.3) | | | | | | 11.3 | | | | | | 6.5 | | |
Finance expenses, net
|
| | | | (3.9) | | | | | | (4.8) | | | | | | (5.8) | | | | | | (0.4) | | | | | | (9.5) | | | | | | 2.8 | | | | | | (4.9) | | | | | | 0.3 | | | | | | 4.1 | | |
所得税前收入
|
| | | | (2.9) | | | | | | 5.6 | | | | | | (2.5) | | | | | | 4.3 | | | | | | (7.9) | | | | | | 9.0 | | | | | | (6.2) | | | | | | 11.6 | | | | | | 10.6 | | |
Income tax expense
|
| | | | 1.7 | | | | | | (3.0) | | | | | | 0.6 | | | | | | (2.4) | | | | | | 3.6 | | | | | | (3.7) | | | | | | 0.2 | | | | | | (2.3) | | | | | | (3.0) | | |
Net income
|
| | | | (1.2)% | | | | | | 2.7% | | | | | | (2.0)% | | | | | | 1.9% | | | | | | (4.3)% | | | | | | 5.3% | | | | | | (6.0)% | | | | | | 9.3% | | | | | | 7.6% | | |
|
| | |
Year ended June 30,
|
| |
截至9月30日的三个月
|
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
|
| |
2020
|
| |||||||||||||||
Net Sales | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Online
|
| | | € | 292,030 | | | | | € | 365,558 | | | | | € | 437,448 | | | | | € | 95,386 | | | | | € | 123,288 | | |
Retail Store
|
| | | | 11,490 | | | | | | 13,528 | | | | | | 12,039 | | | | | | 3,726 | | | | | | 3,071 | | |
EBITDA | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Online
|
| | | € | 20,105 | | | | | € | 26,455 | | | | | € | 32,361 | | | | | € | 2,872 | | | | | € | 9,828 | | |
Retail Store
|
| | | | 772 | | | | | | 2,634 | | | | | | 1,947 | | | | | | 698 | | | | | | 667 | | |
| | |
Years Ended June 30,
|
| |
截至9月30日的三个月
|
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
|
| |
2020
|
| |||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||
现金流量数据合并表: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
经营活动的现金净流入(流出)
|
| | | € | (4,862) | | | | | € | 2,367 | | | | | € | 10,559 | | | | | € | (21,996) | | | | | € | (33,378) | | |
投资活动的现金净流出
|
| | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | | | | | (619) | | | | | | (904) | | |
融资活动的现金(流出)净流入
|
| | | | (4,410) | | | | | | (2,092) | | | | | | (878) | | | | | | 25,127 | | | | | | 30,834 | | |
| | | | | | | | |
Payments Due by Period
|
| |||||||||||||||||||||
| | |
Total
|
| |
Less than
one year |
| |
1-3 Years
|
| |
3-5 Years
|
| |
More than
5 Years |
| |||||||||||||||
合同义务 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Lease liabilities(1)
|
| | | € | 21,018 | | | | | € | 6,360 | | | | | € | 10,132 | | | | | € | 4,526 | | | | | € | — | | |
Other lease obligations(2)
|
| | | | 365 | | | | | | 157 | | | | | | 202 | | | | | | 6 | | | | | | — | | |
循环信贷安排(3)
|
| | | | 10,000 | | | | | | 10,000 | | | | | | — | | | | | | — | | | | | | — | | |
Shareholder Loans(4)
|
| | | | 252,045 | | | | | | — | | | | | | — | | | | | | — | | | | | | 252,045 | | |
Total | | | | € | 283,428 | | | | | € | 16,517 | | | | | € | 10,334 | | | | | € | 4,532 | | | | | € | 252,045 | | |
| | |
As of
September 30, 2020 |
| |||
Department: | | | | | | | |
创意、客户体验和公共关系
|
| | | | 135.6 | | |
绩效营销、客户关系管理和业务发展
|
| | | | 55.9 | | |
采购、采购和策划
|
| | | | 64.8 | | |
财务、人力资源和管理
|
| | | | 85.2 | | |
IT & Shop Management
|
| | | | 85.4 | | |
客户服务、履行和物流
|
| | | | 366.6 | | |
Other(1) | | | | | 35.1 | | |
Total | | | | | 828.5 | | |
| | |
As of
September 30, 2020 |
| |||
Geography: | | | | | | | |
Germany
|
| | | | 761.4 | | |
Italy
|
| | | | 5.0 | | |
United Kingdom
|
| | | | 16.0 | | |
Spain
|
| | | | 44.5 | | |
United States of America
|
| | | | 1.6 | | |
Total | | | | | 828.5 | | |
Location
|
| |
Type
|
| |
Square Meters
|
| |
Lease
Expiration |
| |
Right of
Renewal |
|
Aschheim, Germany
|
| |
公司总部
|
| |
9,830
|
| |
Feb. 2025
|
| | Yes | |
Heimstetten, Germany
|
| | Fulfillment Center | | |
16,970
|
| |
Apr. 2024
|
| | Yes | |
Munich, Germany
|
| | Store | | |
1,625
|
| |
Dec. 2022
|
| | Yes | |
Munich, Germany
|
| | Store | | |
102
|
| |
Dec. 2022
|
| | Yes | |
Shanghai
|
| | Office space | | |
10
|
| |
Apr. 2021
|
| | Yes | |
Berlin
|
| | Office space | | |
250
|
| |
Sep. 2021
|
| | Yes | |
Milan
|
| | Photo Studio | | |
1,815
|
| |
Aug. 2025
|
| | Yes | |
Barcelona
|
| | Office space | | |
630
|
| |
Nov. 2024
|
| | No | |
Name
|
| |
Age
|
| |
Term Ends
|
| |
Position
|
|
Michael Kliger | | |
53
|
| | 2024 | | | 首席执行官 | |
Dr. Martin Beer | | |
52
|
| | 2024 | | | 首席财务官 | |
Name
|
| |
Age
|
| |
Term
|
| |
Position
|
|
塞巴斯蒂安·迪兹曼 | | |
46
|
| | 2025 | | | 首席运营官 | |
Gareth Locke | | |
45
|
| | 2025 | | | 首席增长官 | |
Isabel May | | |
47
|
| | 2025 | | | 首席客户体验官 | |
Name
|
| |
Age
|
| |
Term Expires
|
| |
Principal Occupation
|
|
Dennis Gies | | |
41
|
| |
2024
|
| |
战神管理公司私募股权集团高级顾问
|
|
David B. Kaplan | | |
53
|
| |
2024
|
| |
战神管理公司私募股权集团联合创始人、董事、合伙人兼联席董事长
|
|
Marjorie Lao* | | |
46
|
| |
2024
|
| |
董事、现代集团和罗技
|
|
Cesare Ruggiero | | |
44
|
| |
2024
|
| | CPPIB董事管理 | |
Susan Gail Saideman* | | |
58
|
| |
2024
|
| |
董事、丘德怀特公司和Prepac制造有限公司
|
|
Michaela Tod | | |
51
|
| |
2024
|
| | Consultant | |
Sascha Zahnd* | | |
45
|
| |
2024
|
| | Valora Holding AG副董事长 | |
Name of Committee
|
| |
Current Members
|
|
Audit Committee
|
| |
Marjorie Lao
Dennis Gies Cesare J. Ruggiero Sascha Zahnd Susan Gail Saideman |
|
提名、治理和薪酬委员会
|
| |
Dennis Gies
Cesare J. Ruggiero Michaela Tod David B. Kaplan |
|
| | | | | | | | | | | | | | | | | | | | |
普通股受益
owned after the Offering |
| |||||||||||||||||||||
| | |
Ordinary shares
beneficially owned before the Offering |
| |
股票发行
特此 |
| |
No exercise of
underwriters’ option to purchase additional ADSs |
| |
Full exercise of
underwriters’ option to purchase additional ADSs |
| ||||||||||||||||||||||||||||||
Shareholder
|
| |
Number
|
| |
Percent
|
| |
Number
|
| |
Number
|
| |
Percent
|
| |
Number
|
| |
Percent
|
| |||||||||||||||||||||
销售股东 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
MYT Holding(1)
|
| | | | 70,190,687 | | | | | | 97.30% | | | | | | 2,000,000 | | | | | | 68,190,687 | | | | | | 79.49% | | | | | | 66,430,393 | | | | | | 76.90% | | |
我们监事会成员
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Dennis Gies
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
David B. Kaplan
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Marjorie Lao
|
| | | | 3,846 | | | | | | * | | | | | | — | | | | | | 3,846 | | | | | | * | | | | | | 3,846 | | | | | | * | | |
Cesare Ruggiero
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Susan Gail Saideman
|
| | | | 3,846 | | | | | | * | | | | | | — | | | | | | 3,846 | | | | | | * | | | | | | 3,846 | | | | | | * | | |
Michaela Tod
|
| | | | 3,846 | | | | | | * | | | | | | — | | | | | | 3,846 | | | | | | * | | | | | | 3,846 | | | | | | * | | |
Sascha Zahnd
|
| | | | 3,846 | | | | | | * | | | | | | — | | | | | | 3,846 | | | | | | * | | | | | | 3,846 | | | | | | * | | |
我们管理委员会的成员
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Michael Kliger
|
| | | | 965,062 | | | | | | 1.34% | | | | | | — | | | | | | 965,062 | | | | | | 1.13% | | | | | | 971,815 | | | | | | 1.13% | | |
Dr. Martin Beer
|
| | | | 231,615 | | | | | | * | | | | | | — | | | | | | 231,615 | | | | | | * | | | | | | 233,236 | | | | | | * | | |
我们的高级管理层成员
|
| | | | 389,971 | | | | | | * | | | | | | — | | | | | | 389,971 | | | | | | * | | | | | | 392,699 | | | | | | * | | |
All members of our
Supervisory Board, and Management Board and senior management, as a group |
| | | | 1,602,032 | | | | | | 2.28% | | | | | | — | | | | | | 1,602,032 | | | | | | 1.87% | | | | | | 1,613,134 | | | | | | 1.87% | | |
| | |
The Netherlands
|
| |
Delaware
|
|
Board System | | |
荷兰企业可以选择由管理委员会和监事会组成的两级董事会结构。我们已选择此结构。
管理委员会负责管理公司事务,并代表公司与第三方打交道。
监事会具有监督和咨询职能。监事会并不积极管理公司,但董事会的某些行动需要得到监事会的批准。未经监事会批准,有关决议无效,但不影响管理委员会或其成员的代表权。
|
| |
根据特拉华州的法律,公司实行单一的董事会结构,董事会有责任代表公司股东并以公司股东的最佳利益为基础,任命和监督公司的管理。
管理层负责管理公司并监督其日常运营。
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董事的任命和人数 | | |
MYT荷兰公司章程规定,管理委员会至少有一名成员,管理委员会的实际成员人数将由监事会决定。
管理委员会成员由股东大会根据监事会具有约束力的提名任命。
股东大会有权以三分之二多数票通过决议推翻监事会提名的约束性
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| | 根据特拉华州法律,一家公司必须至少拥有一家董事,董事人数应由章程或按章程规定的方式确定。 | |
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本公司已发行及已发行股本。如果有约束力的提名被否决,监事会应起草新的有约束力的提名,供下一次股东大会表决。
管理委员会成员的任期为四年,但如管理委员会成员的任期已确定少于四年,则除非该成员提前或在任命后退休,否则该成员的任期应于其被任命之年后的第四个历年举行的年度股东大会闭幕时届满。我们的管理委员会成员可以在适当遵守前一句话的情况下重新任命。
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MYT荷兰公司章程规定,监事会必须至少由三名监事会成员组成。
监事会实际人数由监事会确定。
在持有MYT Holding股份的情况下(如下进一步解释),章程细则规定,监事会成员由股东大会任命,任期最长为四年,但除非监事会成员提前或在其任命后退任,否则其任期将于年度会议结束时届满,并于其被任命年度后的第四个历年举行股东大会。开始和之后的
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| | | 日期MYT Holding直接或间接拥有MYT荷兰已发行和已发行股本的25%以下,MYT荷兰将被要求向荷兰商会的荷兰贸易登记提交一份确认该事件的声明,并发布一份确认该申请的公告。在提交该声明时生效,当时在任的监事会成员的任期将自动缩短至在下一届年度股东大会闭幕时届满,此后监事会所有成员的任期将在每年的年度股东大会闭幕时届满。我们监事会的一名成员可在适当遵守前两项判决的情况下获得连任。 | | | | |
删除控制器 | | |
股东大会和监事会有权随时解除管理委员会成员的职务,不论是否有任何理由。
股东大会和监事会有权随时暂停管理委员会成员的职务。股东大会可随时解除该项停职,如股东大会在停职后三个月内没有议决将该名管理委员会成员革职,该项停职即自动失效。
股东大会可随时停职或罢免任何监事会成员,不论是否有任何理由。股东大会可随时解除停职,如果股东大会不决议罢免该成员,停职将自动失效。
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| | 根据特拉华州法律,当时有权在董事选举中投票的多数股份的持有者可以无故或无故罢免任何董事或整个董事会,但以下情况除外:(I)除非公司注册证书另有规定,否则如果公司的董事会是分类的,股东只能在有理由的情况下才能罢免;或(Ii)就具有累积投票权的公司而言,如罢免的人数少于整个董事会,而反对罢免的票数足以在整个董事会的选举中,或(如有某几类董事)在他所属的那类董事的选举中累积投票,则不得无故罢免任何董事。 | |
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| | | 监事会在停职后三个月内。 | | | | |
董事会空缺 | | |
管理委员会的空缺由股东大会在监事会有约束力的提名后填补。如果我们的所有董事会成员或唯一剩下的董事会成员缺席或不能行事,监事会为此目的而任命的人将暂时负责公司的管理。
监事会的空缺不影响监事会的有效组成。
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| | 根据特拉华州法律,空缺和新设立的董事职位可由当时在任的大多数董事(即使不足法定人数)或唯一剩余的董事填补,除非(I)公司注册证书或公司章程另有规定,或(Ii)公司注册证书指示特定类别的股票将选举该董事,在此情况下,由该类别选举的其他董事的大多数或由该类别选举的唯一剩余董事将填补该空缺。 | |
年度股东大会 | | | 每个财政年度至少召开一次年度股东大会。年度股东大会和任何特别股东大会必须在慕尼黑地区或管理委员会决定的德意志联邦共和国组织章程中指定的其他城市举行。年度股东大会和任何特别股东大会也可在任何其他地点举行,前提是所有会议权利持有人均已同意该地点,且管理委员会和监事会成员已有机会向股东大会提供意见。 | | | 根据特拉华州法律,股东年会应在董事会不时指定的地点、日期和时间举行,或在公司注册证书或章程规定的地点、日期和时间举行。 | |
General meeting | | |
根据法律,除年度股东大会外,特别股东大会可由管理委员会或监事会召集。
单独或与其他股东一起占已发行股本至少1%的股东可提交一份
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| | 根据特拉华州法律,股东特别会议可由董事会或公司注册证书或章程授权的一名或多名人士召开。 | |
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| | | 召开股东大会的书面请求,条件是这种请求包含对该大会将要处理的项目的详细说明。管理委员会和监事会必须采取必要步骤,确保在收到这一请求后的四周内举行股东大会,除非这将与MYT荷兰公司的重大利益相冲突。如股东在提出要求后四个星期内仍未召开股东大会,则提出要求的股东可应其要求,获法院以简易程序授权召开股东大会。 | | | | |
股东大会通知 | | | 根据适用的荷兰法律,除非公司章程另有规定或因公司章程细则规定的登记要求而适用,否则必须在股东大会召开前至少八天向股东发出通知。这些通知必须至少指明公司的名称,以及股东大会的地点、日期和时间。此外,通知还必须包含议程项目。 | | | 根据特拉华州法律,除非公司注册证书或章程另有规定,否则任何股东会议的书面通知必须在会议日期前不少于10天但不超过60天向每名有权在会议上投票的股东发出,并应具体说明会议的地点、日期、时间和目的。 | |
Proxy | | |
股东可以书面代表另一人出席公司股东大会、发言和表决。
关于管理委员会会议,管理委员会成员可以通过有权出席管理委员会会议的另一名管理委员会成员出具书面投票的方式参与投票。
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| | 根据特拉华州法律,在任何股东会议上,股东可以指定另一人代表该股东,但该代理人不得在其日期起三年后投票或行事,除非该代理人规定了更长的期限。特拉华州公司的董事不得出具代表董事作为董事投票权的代理。 | |
| | | 关于监事会会议,监事会 | | | | |
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| | | 董事会成员可以通过向另一名有权出席监事会会议的监事会成员出具书面投票的方式参与投票。 | | | | |
Preemptive Rights | | | 根据荷兰法律,每位股东一般都有权按他或她在公司现有股本中持有的股份数量的比例,认购任何新股的认购权(俗称优先购买权)。根据我们的组织章程细则,股东的任何优先认购权被完全排除,任何股东在任何进一步发行股份或授予任何认购股份的权利时均没有任何优先认购权。 | | | 根据特拉华州法律,股东无权优先认购额外发行的股票或可转换为此类股票的任何证券,除非公司注册证书明确规定了此类权利。 | |
Authority to Allot | | | 根据荷兰法律和MYT荷兰公司章程,股东大会有权发行股票。大会可将其在这方面的权力转授给MYT荷兰的另一个法人机构,并可撤销这种转授。2020年9月17日,股东大会决议将发行股份的权力转授给管理董事会,为期五年。发行股票的权力是无限的。股票发行自荷兰公证人签署发行股票的公证书之时起生效。 | | | 根据特拉华州的法律,如果公司的公司注册证书有此规定,董事会有权授权发行股票。它可以授权发行以现金、任何有形或无形财产或公司的任何利益或其任何组合为对价的股本。它可以通过核准一个公式来确定这种对价的数额。在交易中没有实际舞弊的情况下,董事对这种对价的价值的判断是决定性的。 | |
董事和高级管理人员的责任 | | | 根据荷兰法律,任何旨在免除管理或监事会成员因与公司有关的任何疏忽、过失、失职或违反信托行为而承担的责任的条款,无论是在公司章程、任何合同或其他方面,都不得强制执行。 | | |
根据特拉华州法律,公司的公司注册证书可包括一项条款,取消或限制董事因违反作为董事的受托责任而对公司及其股东造成的损害的个人责任。但是,没有任何条款可以限制董事对以下各项的责任:
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任何违反董事忠诚义务的行为
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| | | 根据荷兰法律,在特殊情况下,由于严重疏忽(Ernstig Verwijt)给公司、第三方或股东造成的任何损害,管理委员会成员和监事会成员都可能对公司、第三方或股东承担责任。除破产或特殊情况外,只有公司有权向任何一家董事会的成员要求损害赔偿。按照惯例,在通过年度账目的过程中,公司可以放弃对管理委员会和监事会成员的索赔。这种豁免只涵盖反映在年度账目中的事项。 | | |
公司或其股东;
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非善意的行为或不作为,或涉及故意不当行为或明知违法的;
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故意或疏忽支付非法股息或股票购买或赎回;或
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董事牟取不正当个人利益的交易。
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Voting Rights | | | 每股普通股享有一票投票权。 | | | 特拉华州法律规定,除非公司注册证书另有规定,否则每个股东持有的每股股本有权投一票。 | |
股东对某些交易进行投票 | | |
原则上,股东大会通过的任何决议,包括批准MYT荷兰全部或几乎所有资产的任何合并、合并、出售、租赁或交换或解散的决议,都需要出席并在有法定人数出席的股东大会上投票的人士以简单多数的赞成票。
决议也可在会议之外通过,但须遵守荷兰法律规定的要求,包括所有有开会权利的人都同意这种决策方法。
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一般来说,根据特拉华州的法律,除非公司注册证书规定有更大的投票权,否则公司所有或几乎所有资产的任何合并、合并、出售、租赁或交换或解散都需要:
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董事会批准;以及
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由有权投票的过半数流通股持有人投票批准,如公司注册证书规定对任何类别或系列股票单独投票,则由有权就此事投票的公司的该类别或系列股票的过半数流通股持有人批准。
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董事行为准则 | | | 管理委员会成员一般有责任 | | | 特拉华州法律没有具体规定 | |
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对公司用心用功,管理委员会的每一位成员都要尽职尽责。适用的标准是管理委员会有能力的成员一丝不苟地履行自己的任务。
管理委员会负责管理公司。荷兰法律没有说明什么是“管理”;被认为是管理公司一部分的范围取决于被管理的企业类型、公司章程及其活动。
无论如何,荷兰法律明确规定了以下义务:
(i)
保存公司财务状况和与其活动有关的一切记录,并保存公司的账簿、记录和其他数据库(包括股东名册),以便随时确定公司的权利和义务;
(ii)
按时编制并向交易登记处提交公司年度账目;
(iii)
在交易登记处注册公司,并保持注册信息的最新;
(iv)
筹备股东大会;以及
(v)
代表公司。
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董事的行为标准。董事受托责任的范围一般由特拉华州法院确定。一般来说,董事有义务在知情的基础上,以他们合理地认为符合股东最佳利益的方式,在不涉及自身利益的情况下采取行动。
特拉华州一家公司的董事对公司及其股东负有注意和忠诚的受托责任。注意义务一般要求董事本着善意行事,具有通常谨慎的人在类似情况下会采取的谨慎态度。根据这一义务,董事必须告知自己关于重大交易的所有合理可用的重要信息。忠实义务要求董事以他合理地认为符合公司最佳利益的方式行事。他不得利用自己的公司职位谋取私利或利益。一般而言,除某些例外情况外,董事的行为被推定为在知情的基础上本着善意并真诚地相信所采取的行为符合公司的最佳利益。然而,这一推定可能会因违反其中一项受托责任的证据而被推翻。特拉华州法院还对特拉华州一家公司的董事实施了更高的行为标准,这些董事采取任何旨在挫败公司控制权变更威胁的行动。
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| | | 以及与之相关的企业的信息,并向管理委员会提供建议。适用的标准是管理委员会中一名有能力的成员一丝不苟地履行其任务。 | | | 在某些情况下,董事会可能有责任获得股东合理获得的最高价值。 | |
| | | 根据荷兰法律,公司利益延伸到所有公司利益相关者的利益,如股东、债权人、员工、客户和供应商。 | | | ||
股东行动 | | |
根据荷兰法律,一般来说,在针对公司所犯错误的诉讼中,或在公司内部管理或监督存在违规情况的情况下,公司而不是其股东是适当的索赔人。因此,此类索赔只能由其管理委员会代表的公司提出。如果管理委员会的一名成员犯了错误,管理委员会的其他成员可以代表公司提出此类索赔。这并不排除第三方对犯了错误的管理委员会成员提出索赔。
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根据特拉华州的法律,如果公司本身未能强制执行权利,股东可以发起派生诉讼以强制执行公司的权利。投诉必须:
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说明在原告投诉的交易发生时,原告是股东,或此后根据法律的实施,原告的股份转给了原告;以及
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(Br)或者(I)具体陈述原告为取得原告希望向董事提起的诉讼所作的努力以及原告未能取得该诉讼的原因,或者(Ii)或者陈述没有作出努力的理由。
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| | | 如果在股东大会上以简单多数票解决了公司对指定个人的索赔,则管理委员会或如果是针对管理委员会成员的索赔,则监事会有义务追究公司的索赔,但前提是公司的公司章程中规定了这一点。通过简单多数投票,股东可以请求代表公司进行索赔。 | | |
此外,原告在衍生品诉讼期间必须始终是股东。未经特拉华州衡平法院批准,该诉讼不会被驳回或妥协。
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如果公司无法履行
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| | | 在履行第三方义务的情况下,如果管理委员会成员对第三方采取非法行为,公司债权人可以就某些不当行为向管理委员会成员提出损害赔偿要求。 | | | | |
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存取股人员或
ADS holders must pay: |
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For:
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| $5.00 (or less) per 100 ADSs (or portion of ADSs) | | | 美国存托凭证的发行,包括因股份、权利或其他财产的分配而产生的发行 | |
| | | | 为取款目的取消美国存托凭证,包括存款协议终止的情况 | |
| $0.05 (or less) per ADS | | | 对美国存托股份持有者的任何现金分配 | |
| | | | 由托管人分配给美国存托股份持有人的分配给已存放证券(包括权利)持有人的证券的分配 | |
| 每个日历年每个美国存托股份$0.05(或更少) | | | 托管服务 | |
| 注册费或转让费 | | | 当您存入或提取股票时,我们股票登记簿上的股票以托管人或其代理人的名义进行转让和登记 | |
| 托管人的费用 | | | 电报和传真传输(如果存款协议中明确规定) | |
| | | | 将外币兑换成美元 | |
| 托管人或托管人必须为任何美国存托凭证或股票支付的税款和其他政府费用,如股票转让税、印花税或预扣税 | | | As necessary | |
| 托管人或其代理人为已交存证券支付的任何费用 | | | As necessary | |
Underwriters
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Number of ADSs
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Morgan Stanley & Co. LLC
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| | | | 5,117,344 | | |
J.P. Morgan Securities LLC
|
| | | | 4,330,061 | | |
瑞士信贷证券(美国)有限责任公司
|
| | | | 1,968,209 | | |
UBS Securities LLC
|
| | | | 1,968,209 | | |
Jefferies LLC
|
| | | | 1,508,824 | | |
Cowen and Company, LLC
|
| | | | 754,412 | | |
Total
|
| | | | 15,647,059 | | |
| | | | | | | | |
Total
|
| |||||||||
| | |
Per Share
|
| |
No Exercise
|
| |
Full Exercise
|
| |||||||||
Public offering price
|
| | | $ | 26.00 | | | | | $ | 26.00 | | | | | $ | 26.00 | | |
承保折扣和佣金由
支付
我们和销售股东 |
| | | $ | 1.82 | | | | | $ | 28,477,647 | | | | | $ | 32,749,293 | | |
未扣除费用的收益给我们
|
| | | $ | 24.18 | | | | | $ | 329,985,887 | | | | | $ | 344,173,840 | | |
向出售股东扣除费用前的收益
|
| | | $ | 24.18 | | | | | $ | 48,360,000 | | | | | $ | 90,923,909 | | |
Expenses
|
| |
Amount
|
| |||
美国证券交易委员会注册费
|
| | | $ | 35,337 | | |
FINRA filing fee
|
| | | | 70,678 | | |
NYSE listing fee
|
| | | | 100,000 | | |
印刷费和雕刻费
|
| | | | 475,000 | | |
Legal fees and expenses
|
| | | | 3,725,000 | | |
会计费和费用
|
| | | | 7,480,000 | | |
Miscellaneous costs
|
| | | | 1,613,985 | | |
Total
|
| | | $ | 13,500,000 | | |
| | |
Page
|
| |||
合并财务报表 | | | | | | | |
独立注册会计师事务所报告
|
| | | | F-2 | | |
合并利润和全面收益表
|
| | | | F-3 | | |
合并财务状况表
|
| | | | F-4 | | |
合并权益变动表
|
| | | | F-5 | | |
现金流量表合并报表
|
| | | | F-6 | | |
合并财务报表附注
|
| | | | F-7 | | |
中期简明合并财务报表(未经审计) | | | | | | | |
未经审计的简明合并利润和全面收益表
|
| | | | F-44 | | |
未经审计的简明合并财务状况报表
|
| | | | F-45 | | |
未经审计的简明综合权益变动表
|
| | | | F-46 | | |
未经审计的现金流量简略合并表
|
| | | | F-47 | | |
简明合并财务报表附注(未经审计)
|
| | | | F-48 | | |
| | | | | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
Note
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Net sales
|
| |
7,8
|
| | | | 303,520 | | | | | | 379,086 | | | | | | 449,487 | | |
不包括折旧和摊销的销售成本
|
| |
16
|
| | | | (160,469) | | | | | | (201,410) | | | | | | (239,546) | | |
Gross profit | | | | | | | | 143,051 | | | | | | 177,676 | | | | | | 209,941 | | |
运输和付款成本
|
| | | | | | | (36,163) | | | | | | (44,104) | | | | | | (52,857) | | |
Marketing expenses
|
| | | | | | | (47,671) | | | | | | (55,767) | | | | | | (62,507) | | |
销售、一般和行政费用
|
| |
9
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | |
折旧及摊销
|
| |
13,14,15
|
| | | | (6,796) | | | | | | (7,686) | | | | | | (7,885) | | |
Other income, net
|
| |
10
|
| | | | 1,499 | | | | | | 995 | | | | | | 645 | | |
Operating income
|
| | | | | | | 13,806 | | | | | | 19,076 | | | | | | 20,910 | | |
Finance expenses, net
|
| |
11
|
| | | | (4,835) | | | | | | (13,986) | | | | | | (11,119) | | |
所得税前收入
|
| | | | | | | 8,971 | | | | | | 5,090 | | | | | | 9,791 | | |
Income tax expense
|
| |
12
|
| | | | (3,468) | | | | | | (3,439) | | | | | | (3,441) | | |
Net income
|
| | | | | | | 5,503 | | | | | | 1,651 | | | | | | 6,350 | | |
其他综合收益
|
| | | | | | | (1,244) | | | | | | 1,406 | | | | | | 4,730 | | |
Comprehensive income
|
| | | | | | | 4,259 | | | | | | 3,057 | | | | | | 11,080 | | |
基本每股收益和稀释后每股收益
|
| |
5.2,27
|
| | | € | 0.08 | | | | | € | 0.02 | | | | | € | 0.09 | | |
加权平均已发行普通股(基本和稀释后)
|
| | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | |
(in € thousands)
|
| |
Note
|
| |
July 1, 2017
|
| |
June 30, 2018
|
| |
June 30, 2019
|
| |
June 30, 2020
|
| ||||||||||||
Assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Non-current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
无形资产和商誉
|
| |
13
|
| | | | 154,968 | | | | | | 155,066 | | | | | | 155,208 | | | | | | 154,966 | | |
财产和设备,净额
|
| |
14
|
| | | | 6,973 | | | | | | 10,654 | | | | | | 9,804 | | | | | | 9,570 | | |
Right-of-use assets
|
| |
15
|
| | | | 24,831 | | | | | | 22,740 | | | | | | 17,711 | | | | | | 19,001 | | |
Prepayment option
|
| |
26
|
| | | | 13 | | | | | | 65 | | | | | | 184 | | | | | | — | | |
非流动资产合计
|
| | | | | | | 186,785 | | | | | | 188,525 | | | | | | 182,907 | | | | | | 183,537 | | |
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Inventories
|
| |
16
|
| | | | 71,870 | | | | | | 106,715 | | | | | | 136,034 | | | | | | 169,131 | | |
贸易和其他应收账款
|
| |
17
|
| | | | 3,686 | | | | | | 5,560 | | | | | | 5,648 | | | | | | 4,815 | | |
Other assets
|
| |
18
|
| | | | 5,518 | | | | | | 9,064 | | | | | | 8,440 | | | | | | 18,950 | | |
现金和现金等价物
|
| | | | | | | 18,393 | | | | | | 3,690 | | | | | | 2,120 | | | | | | 9,367 | | |
Total current assets
|
| | | | | | | 99,467 | | | | | | 125,029 | | | | | | 152,242 | | | | | | 202,263 | | |
Total assets
|
| | | | | | | 286,252 | | | | | | 313,554 | | | | | | 335,149 | | | | | | 385,800 | | |
股东权益和负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Subscribed capital
|
| |
19
|
| | | | 72 | | | | | | 72 | | | | | | 72 | | | | | | 1 | | |
Capital reserve
|
| |
19
|
| | | | 148,488 | | | | | | 148,808 | | | | | | 148,960 | | | | | | 91,008 | | |
Accumulated Deficit
|
| | | | | | | (41,738) | | | | | | (36,235) | | | | | | (34,584) | | | | | | (28,234) | | |
累计其他综合收益
|
| | | | | | | (3,290) | | | | | | (4,534) | | | | | | (3,128) | | | | | | 1,602 | | |
股东权益合计
|
| | | | | | | 103,532 | | | | | | 108,111 | | | | | | 111,320 | | | | | | 64,377 | | |
非流动负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| |
20
|
| | | | 108,722 | | | | | | 114,208 | | | | | | 126,079 | | | | | | 191,194 | | |
Other liabilities
|
| |
23
|
| | | | — | | | | | | 1,121 | | | | | | 3,515 | | | | | | 5,905 | | |
Tax liabilities
|
| |
21
|
| | | | 3,216 | | | | | | 4,666 | | | | | | 975 | | | | | | 3,853 | | |
Provisions
|
| |
22
|
| | | | 778 | | | | | | 781 | | | | | | 782 | | | | | | 582 | | |
Lease liabilities
|
| |
15
|
| | | | 20,297 | | | | | | 18,344 | | | | | | 13,675 | | | | | | 13,928 | | |
递延所得税负债净额
|
| |
12,24
|
| | | | 5,454 | | | | | | 5,315 | | | | | | 5,192 | | | | | | 1,130 | | |
非流动负债合计
|
| | | | | | | 138,467 | | | | | | 144,435 | | | | | | 150,218 | | | | | | 216,592 | | |
流动负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Liabilities to banks
|
| |
20
|
| | | | — | | | | | | — | | | | | | 3,649 | | | | | | 10,000 | | |
Lease liabilities
|
| |
15
|
| | | | 3,803 | | | | | | 4,986 | | | | | | 4,689 | | | | | | 5,787 | | |
Contract liabilities
|
| |
8
|
| | | | 2,042 | | | | | | 3,858 | | | | | | 4,548 | | | | | | 6,758 | | |
Trade and other payables
|
| | | | | | | 22,442 | | | | | | 31,280 | | | | | | 29,413 | | | | | | 36,158 | | |
Other liabilities
|
| |
23
|
| | | | 15,966 | | | | | | 20,884 | | | | | | 31,312 | | | | | | 46,128 | | |
流动负债总额
|
| | | | | | | 44,253 | | | | | | 61,008 | | | | | | 73,611 | | | | | | 104,831 | | |
Total liabilities
|
| | | | | | | 182,720 | | | | | | 205,443 | | | | | | 223,829 | | | | | | 321,423 | | |
股东权益和负债合计
|
| | | | | | | 286,252 | | | | | | 313,554 | | | | | | 335,149 | | | | | | 385,800 | | |
(in € thousands)
|
| |
Subscribed
capital |
| |
Capital
reserve |
| |
Accumulated
deficit |
| |
Foreign
currency translation reserve |
| |
Total
shareholders’ equity |
| |||||||||||||||
Balance as of July 1, 2017
|
| | | | 72 | | | | | | 148,488 | | | | | | (41,738) | | | | | | (3,290) | | | | | | 103,532 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 5,503 | | | | | | — | | | | | | 5,503 | | |
其他综合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | (1,244) | | | | | | (1,244) | | |
Comprehensive income
|
| | | | — | | | | | | — | | | | | | 5,503 | | | | | | (1,244) | | | | | | 4,259 | | |
基于股份的薪酬
|
| | |
|
—
|
| | | | | 320 | | | | |
|
—
|
| | | |
|
—
|
| | | | | 320 | | |
Balance as of June 30, 2018
|
| | | | 72 | | | | | | 148,808 | | | | | | (36,235) | | | | | | (4,534) | | | | | | 108,111 | | |
Balance as of July 1, 2018
|
| | | | 72 | | | | | | 148,808 | | | | | | (36,235) | | | | | | (4,534) | | | | | | 108,111 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 1,651 | | | | | | — | | | | | | 1,651 | | |
其他综合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 1,406 | | | | | | 1,406 | | |
Comprehensive income
|
| | | | — | | | | | | — | | | | | | 1,651 | | | | | | 1,406 | | | | | | 3,057 | | |
基于股份的薪酬
|
| | |
|
—
|
| | | | | 152 | | | | |
|
—
|
| | | |
|
—
|
| | | | | 152 | | |
Balance as of June 30, 2019
|
| | | | 72 | | | | | | 148,960 | | | | | | (34,584) | | | | | | (3,128) | | | | | | 111,320 | | |
Balance as of July 1, 2019
|
| | | | 72 | | | | | | 148,960 | | | | | | (34,584) | | | | | | (3,128) | | | | | | 111,320 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 6,350 | | | | | | — | | | | | | 6,350 | | |
其他综合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 4,730 | | | | | | 4,730 | | |
Comprehensive income
|
| | | | — | | | | | | — | | | | | | 6,350 | | | | | | 4,730 | | | | | | 11,080 | | |
Legal Reorganization
|
| | | | (71) | | | | | | 36,252 | | | | | | | | | | | | — | | | | | | 36,181 | | |
Distribution | | | | | — | | | | | | (191,207) | | | | | | — | | | | | | — | | | | | | (191,207) | | |
Contribution | | | | | — | | | | | | 96,938 | | | | | | — | | | | | | — | | | | | | 96,938 | | |
基于股份的薪酬
|
| | | | — | | | | | | 65 | | | | | | — | | | | | | — | | | | | | 65 | | |
Balance as of June 30, 2020
|
| | | | 1 | | | | | | 91,008 | | | | | | (28,234) | | | | | | 1,602 | | | | | | 64,377 | | |
| | | | | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
Note
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Net income
|
| | | | | | | 5,503 | | | | | | 1,651 | | | | | | 6,350 | | |
Non-Cash items | | | | | | | | | | | | | | | | | | | | | | |
折旧及摊销
|
| |
13,14,15
|
| | | | 6,796 | | | | | | 7,686 | | | | | | 7,885 | | |
Finance expenses, net
|
| |
11
|
| | | | 4,835 | | | | | | 13,986 | | | | | | 11,119 | | |
基于股份的薪酬
|
| |
25
|
| | | | 320 | | | | | | 152 | | | | | | 65 | | |
Income tax expense
|
| |
12
|
| | | | 3,468 | | | | | | 3,439 | | | | | | 3,441 | | |
经营性资产和负债变动 | | | | | | | | | | | | | | | | | | | | | | |
增加(减少)拨备
|
| |
22
|
| | | | 3 | | | | | | 1 | | | | | | (200) | | |
库存增加
|
| |
16
|
| | | | (34,845) | | | | | | (29,319) | | | | | | (33,097) | | |
贸易和其他应收账款减少(增加)
|
| | | | | | | (1,874) | | | | | | (88) | | | | | | 833 | | |
其他资产(增加)减少
|
| |
18
|
| | | | (3,546) | | | | | | 624 | | | | | | (10,510) | | |
其他负债增加
|
| |
23
|
| | | | 5,988 | | | | | | 12,642 | | | | | | 17,894 | | |
合同负债增加
|
| | | | | | | 1,816 | | | | | | 690 | | | | | | 2,210 | | |
贸易和其他应付款增加(减少)
|
| | | | | | | 8,838 | | | | | | (1,867) | | | | | | 6,745 | | |
Income taxes paid
|
| | | | | | | (2,164) | | | | | | (7,230) | | | | | | (2,176) | | |
经营活动提供的现金净额(用于)
|
| | | | | | | (4,862) | | | | | | 2,367 | | | | | | 10,559 | | |
财产和设备及无形资产支出
|
| | | | | | | (5,495) | | | | | | (1,845) | | | | | | (2,420) | | |
出售财产和设备的收益
|
| | | | | | | 64 | | | | | | — | | | | | | — | | |
净现金(用于)投资活动
|
| | | | | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | |
银行负债收益
|
| |
20
|
| | | | 4,500 | | | | | | 25,649 | | | | | | 90,750 | | |
偿还银行债务
|
| |
20
|
| | | | (4,500) | | | | | | (22,000) | | | | | | (84,399) | | |
Lease payments
|
| | | | | | | (3,822) | | | | | | (5,070) | | | | | | (4,256) | | |
Interest paid
|
| |
11
|
| | | | (588) | | | | | | (671) | | | | | | (2,973) | | |
融资活动提供的现金净额(用于)
|
| | | | | | | (4,410) | | | | | | (2,092) | | | | | | (878) | | |
现金及现金等价物净(减)增
|
| | | | | | | (14,703) | | | | | | (1,570) | | | | | | 7,261 | | |
期初现金和现金等价物
|
| | | | | | | 18,393 | | | | | | 3,690 | | | | | | 2,120 | | |
汇率变动对现金和现金等价物的影响
|
| | | | | | | — | | | | | | — | | | | | | (14) | | |
期末现金和现金等价物
|
| | | | | | | 3,690 | | | | | | 2,120 | | | | | | 9,367 | | |
Subsidiary
|
| |
Location
|
| |
Percentage of
ownership |
| |||
Mariposa II S.à.r.l.(1)
|
| |
Luxembourg, Luxembourg
|
| | | | 100% | | |
Mytheresa Group GmbH
|
| | Munich, Germany | | | | | 100% | | |
Mytheresa SE(2)
|
| | Munich, Germany | | | | | 100% | | |
Theresa Warenvertrieb GmbH
|
| | Munich, Germany | | | | | 100% | | |
mytheresa.com GmbH
|
| | Munich, Germany | | | | | 100% | | |
mytheresa.com服务有限公司
|
| | Munich, Germany | | | | | 100% | | |
mytheresa商业信息咨询有限公司(3)
|
| | Shanghai, China | | | | | 100% | | |
Asset type
|
| |
Estimated useful life
|
|
租赁改进
|
| |
在租赁期内
|
|
其他固定资产和办公设备
|
| |
3 – 15 years
|
|
New or revised standard
|
| |
Effective date
|
|
国际财务报告准则4(A)保险合同 - 推迟国际财务报告准则9
|
| |
January 1, 2021
|
|
IFRS 17(A) Insurance Contracts
|
| |
January 1, 2023
|
|
国际会计准则1(A)财务报表列报:流动负债和非流动负债的分类
|
| |
January 1, 2023
|
|
国际会计准则1(A)和国际会计准则8(A)材料定义
|
| |
January 1, 2020
|
|
IFRS 3(A)企业合并
|
| |
January 1, 2022
|
|
IFRS 9(A)、IAS 39(A)和IFRS 7(A)利率基准改革
|
| |
January 1, 2020
|
|
《国际会计准则》16(A)财产、厂房和设备
|
| |
January 1, 2022
|
|
《国际会计准则》第37(A)条、或有负债和或有资产
|
| |
January 1, 2022
|
|
Annual Improvements 2018-2020
|
| |
January 1, 2022
|
|
| | |
June 30, 2018
|
| |||||||||||||||||||||||||||
(in € thousands)
|
| |
Online
|
| |
Retail Store
|
| |
Segments total
|
| |
Reconciliation(1)
|
| |
IFRS consolidated
|
| |||||||||||||||
Net Sales
|
| | | | 292,030 | | | | | | 11,490 | | | | | | 303,520 | | | | | | — | | | | | | 303,520 | | |
EBITDA | | | | | 20,105 | | | | | | 772 | | | | | | 20,877 | | | | | | (275) | | | | | | 20,602 | | |
折旧及摊销
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (6,796) | | |
Finance expenses, net
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (4,835) | | |
Income tax expense
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (3,468) | | |
Net income
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 5,503 | | |
|
| | |
June 30, 2019
|
| |||||||||||||||||||||||||||
(in € thousands)
|
| |
Online
|
| |
Retail Store
|
| |
Segments total
|
| |
Reconciliation(1)
|
| |
IFRS consolidated
|
| |||||||||||||||
Net Sales
|
| | | | 365,558 | | | | | | 13,528 | | | | | | 379,086 | | | | | | — | | | | | | 379,086 | | |
EBITDA | | | | | 26,455 | | | | | | 2,634 | | | | | | 29,089 | | | | | | (2,327) | | | | | | 26,762 | | |
折旧及摊销
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (7,686) | | |
Finance expenses, net
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (13,986) | | |
Income tax expense
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (3,439) | | |
Net income
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 1,651 | | |
|
| | |
June 30, 2020
|
| |||||||||||||||||||||||||||
(in € thousands)
|
| |
Online
|
| |
Retail Store
|
| |
Segments total
|
| |
Reconciliation(1)
|
| |
IFRS consolidated
|
| |||||||||||||||
Net Sales
|
| | | | 437,448 | | | | | | 12,039 | | | | | | 449,487 | | | | | | — | | | | | | 449,487 | | |
EBITDA | | | | | 32,361 | | | | | | 1,947 | | | | | | 34,308 | | | | | | (5,513) | | | | | | 28,795 | | |
折旧及摊销
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (7,885) | | |
Finance expenses, net
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (11,119) | | |
Income tax expense
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (3,441) | | |
Net income
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 6,350 | | |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Germany
|
| | | | 69,714 | | | | | | 84,534 | | | | | | 88,866 | | |
United States
|
| | | | 31,910 | | | | | | 38,559 | | | | | | 46,328 | | |
Europe (excluding Germany)(1)
|
| | | | 108,383 | | | | | | 141,951 | | | | | | 178,747 | | |
Rest of the world(1)
|
| | | | 93,513 | | | | | | 114,042 | | | | | | 135,546 | | |
| | | | | 303,520 | | | | | | 379,086 | | | | | | 449,487 | | |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
人事相关费用
|
| | | | (33,590) | | | | | | (41,601) | | | | | | (50,910) | | |
租金和其他与设施相关的费用
|
| | | | (1,728) | | | | | | (1,786) | | | | | | (932) | | |
IT expenses
|
| | | | (1,782) | | | | | | (2,733) | | | | | | (4,567) | | |
Other
|
| | | | (3,014) | | | | | | (5,918) | | | | | | (10,018) | | |
| | | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Other income | | | | | | | | | | | | | | | | | | | |
Other income
|
| | | | 1,735 | | | | | | 2,021 | | | | | | 2,062 | | |
外汇收益,净额
|
| | | | 542 | | | | | | — | | | | | | 65 | | |
Subleasing income
|
| | | | — | | | | | | 478 | | | | | | — | | |
| | | | | 2,277 | | | | | | 2,499 | | | | | | 2,127 | | |
Other expenses | | | | | | | | | | | | | | | | | | | |
净汇兑损失
|
| | | | (308) | | | | | | (704) | | | | | | — | | |
其他运营费用
|
| | | | (470) | | | | | | (800) | | | | | | (1,482) | | |
| | | | | (778) | | | | | | (1,504) | | | | | | (1,482) | | |
| | | | | 1,499 | | | | | | 995 | | | | | | 645 | | |
|
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Finance expenses | | | | | | | | | | | | | | | | | | | |
股东贷款利息支出
|
| | | | (8,069) | | | | | | (8,634) | | | | | | (7,492) | | |
股东贷款汇兑损失,净额
|
| | | | — | | | | | | (4,682) | | | | | | (2,209) | | |
循环信贷的利息支出
|
| | | | (53) | | | | | | (185) | | | | | | (951) | | |
租赁利息支出
|
| | | | (535) | | | | | | (486) | | | | | | (523) | | |
| | | | | (8,657) | | | | | | (13,987) | | | | | | (11,175) | | |
Finance income | | | | | | | | | | | | | | | | | | | |
股东贷款利息收入
|
| | | | — | | | | | | 1 | | | | | | 56 | | |
股东贷款的外汇收益,净额
|
| | | | 3,822 | | | | | | — | | | | | | — | | |
| | | | | 3,822 | | | | | | 1 | | | | | | 56 | | |
Finance expenses, net
|
| | | | (4,835) | | | | | | (13,986) | | | | | | (11,119) | | |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Current tax
|
| | | | (3,607) | | | | | | (3,562) | | | | | | (5,185) | | |
Deferred tax
|
| | | | 139 | | | | | | 123 | | | | | | 1,744 | | |
Income tax expense
|
| | | | (3,468) | | | | | | (3,439) | | | | | | (3,441) | | |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Income before tax
|
| | | | 8,971 | | | | | | 5,090 | | | | | | 9,791 | | |
Tax at the expected group tax rate (27.8%)
|
| | | | (2,494) | | | | | | (1,415) | | | | | | (2,722) | | |
Tax effects of: | | | | | | | | | | | | | | | | | | | |
利息上限中不可扣除的利息支出
|
| | | | (867) | | | | | | (1,103) | | | | | | (1,042) | | |
前期利息结转确认递延税项资产
|
| | | | — | | | | | | — | | | | | | 1,400 | | |
贸易税加计扣除
|
| | | | (269) | | | | | | (331) | | | | | | (233) | | |
其他不可扣除的费用
|
| | | | (625) | | | | | | (778) | | | | | | (874) | | |
Tax free income
|
| | | | 1,438 | | | | | | 1,297 | | | | | | 108 | | |
集团税率与地方税率之差
|
| | | | 54 | | | | | | 32 | | | | | | 57 | | |
Prior year adjustments
|
| | | | — | | | | | | — | | | | | | (85) | | |
亏损结转时未确认递延税项资产
|
| | | | (583) | | | | | | (1,062) | | | | | | (18) | | |
Others
|
| | | | (122) | | | | | | (79) | | | | | | (32) | | |
Income tax expense
|
| | | | (3,468) | | | | | | (3,439) | | | | | | (3,441) | | |
实际总所得税率(%)
|
| | | | 38.7% | | | | | | 67.6% | | | | | | 35.1% | | |
| | |
As of June 30,
|
| |||||||||||||||||||||
(in € thousands)
|
| |
July 1, 2017
|
| |
2018
|
| |
2019
|
| |
2020
|
| ||||||||||||
寿命有限的无形资产 | | | | | | | | | | | | | | | | | | | | | | | | | |
Software and license
|
| | | | 491 | | | | | | 589 | | | | | | 731 | | | | | | 489 | | |
寿命不定的无形资产
|
| | | | | | | | | | | | | | | | | | | | | | | | |
Trademark
|
| | | | 15,585 | | | | | | 15,585 | | | | | | 15,585 | | | | | | 15,585 | | |
Goodwill
|
| | | | 138,892 | | | | | | 138,892 | | | | | | 138,892 | | | | | | 138,892 | | |
| | | | | 154,968 | | | | | | 155,066 | | | | | | 155,208 | | | | | | 154,966 | | |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Cost | | | | | | | | | | | | | | | | | | | |
财政年度开始
|
| | | | 1,996 | | | | | | 2,571 | | | | | | 3,146 | | |
Additions
|
| | | | 575 | | | | | | 575 | | | | | | 220 | | |
End of fiscal year
|
| | | | 2,571 | | | | | | 3,146 | | | | | | 3,366 | | |
累计摊销 | | | | | | | | | | | | | | | | | | | |
财政年度开始
|
| | | | 1,504 | | | | | | 1,982 | | | | | | 2,415 | | |
当年摊销费用
|
| | | | 478 | | | | | | 433 | | | | | | 462 | | |
End of fiscal year
|
| | | | 1,982 | | | | | | 2,415 | | | | | | 2,877 | | |
年终账面金额
|
| | | | 589 | | | | | | 731 | | | | | | 489 | | |
| | |
Fiscal Year
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Discount rate
|
| | | | 8.2% | | | | | | 7.7% | | | | | | 7.1% | | |
Royalty rate
|
| | | | 2.0% | | | | | | 2.0% | | | | | | 2.0% | | |
终端收入增长率
|
| | | | 2.0% | | | | | | 2.0% | | | | | | 2.0% | | |
| | |
Fiscal Year
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Online | | | | | | | | | | | | | | | | | | | |
Terminal growth rate
|
| | | | 2.0% | | | | | | 2.0% | | | | | | 2.0% | | |
Discount rate
|
| | | | 10.8% | | | | | | 10.0% | | | | | | 9.2% | | |
Retail store | | | | | | | | | | | | | | | | | | | |
Terminal growth rate
|
| | | | 2.0% | | | | | | 2.0% | | | | | | 2.0% | | |
Discount rate
|
| | | | 10.7% | | | | | | 9.7% | | | | | | 8.7% | | |
(in € thousands)
|
| |
Leasehold
improvements |
| |
Other fixed assets and
office equipment |
| |
Total property and
equipment |
| |||||||||
Cost | | | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | | | 6,592 | | | | | | 5,790 | | | | | | 12,382 | | |
Additions
|
| | | | 2,717 | | | | | | 2,203 | | | | | | 4,920 | | |
Disposals
|
| | | | (183) | | | | | | — | | | | | | (183) | | |
As of June 30, 2018
|
| | | | 9,126 | | | | | | 7,993 | | | | | | 17,119 | | |
累计折旧和减值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | | | 1,852 | | | | | | 3,557 | | | | | | 5,409 | | |
当年折旧费用
|
| | | | 339 | | | | | | 836 | | | | | | 1,175 | | |
Disposals
|
| | | | (119) | | | | | | — | | | | | | (119) | | |
As of June 30, 2018
|
| | | | 2,072 | | | | | | 4,393 | | | | | | 6,465 | | |
Carrying amount
|
| | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | | | 4,740 | | | | | | 2,233 | | | | | | 6,973 | | |
As of June 30, 2018
|
| | | | 7,054 | | | | | | 3,600 | | | | | | 10,654 | | |
Cost | | | | | | | | | | | | | | | | | | | |
As of July 1, 2018
|
| | | | 9,126 | | | | | | 7,993 | | | | | | 17,119 | | |
Additions
|
| | | | 373 | | | | | | 897 | | | | | | 1,270 | | |
As of June 30, 2019
|
| | | | 9,499 | | | | | | 8,890 | | | | | | 18,389 | | |
累计折旧和减值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2018
|
| | | | 2,072 | | | | | | 4,393 | | | | | | 6,465 | | |
当年折旧费用
|
| | | | 1,054 | | | | | | 1,066 | | | | | | 2,120 | | |
As of June 30, 2019
|
| | | | 3,126 | | | | | | 5,459 | | | | | | 8,585 | | |
Carrying amount
|
| | | | | | | | | | | | | | | | | | |
As of July 1, 2018
|
| | | | 7,054 | | | | | | 3,600 | | | | | | 10,654 | | |
As of June 30, 2019
|
| | | | 6,373 | | | | | | 3,431 | | | | | | 9,804 | | |
Cost | | | | | | | | | | | | | | | | | | | |
As of July 1, 2019
|
| | | | 9,499 | | | | | | 8,890 | | | | | | 18,389 | | |
Additions
|
| | | | 214 | | | | | | 1,859 | | | | | | 2,073 | | |
As of June 30, 2020
|
| | | | 9,713 | | | | | | 10,749 | | | | | | 20,462 | | |
累计折旧和减值 | | | | | | | | | | | | | | | | | | | |
(in € thousands)
|
| |
Leasehold
improvements |
| |
Other fixed assets and
office equipment |
| |
Total property and
equipment |
| |||||||||
As of July 1, 2019
|
| | | | 3,126 | | | | | | 5,459 | | | | | | 8,585 | | |
当年折旧费用
|
| | | | 954 | | | | | | 1,353 | | | | | | 2,307 | | |
As of June 30, 2020
|
| | | | 4,080 | | | | | | 6,812 | | | | | | 10,892 | | |
Carrying amount
|
| | | | | | | | | | | | | | | | | | |
As of July 1, 2019
|
| | | | 6,373 | | | | | | 3,431 | | | | | | 9,804 | | |
As of June 30, 2020
|
| | | | 5,633 | | | | | | 3,937 | | | | | | 9,570 | | |
(in € thousands)
|
| |
Land and
buildings |
| |
Company
Cars |
| |
Total right-of-
use assets |
| |||||||||
Cost | | | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | | | 24,801 | | | | | | 30 | | | | | | 24,831 | | |
Additions
|
| | | | 3,052 | | | | | | — | | | | | | 3,052 | | |
As of June 30, 2018
|
| | | | 27,853 | | | | | | 30 | | | | | | 27,883 | | |
累计折旧和减值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | |
|
—
|
| | | |
|
—
|
| | | | | — | | |
当年折旧费用
|
| | | | 5,130 | | | | | | 13 | | | | | | 5,143 | | |
As of June 30, 2018
|
| | | | 5,130 | | | | | | 13 | | | | | | 5,143 | | |
Carrying Amount | | | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | | | 24,801 | | | | | | 30 | | | | | | 24,831 | | |
As of June 30, 2018
|
| | | | 22,723 | | | | | | 17 | | | | | | 22,740 | | |
Cost | | | | | | | | | | | | | | | | | | | |
As of July 1, 2018
|
| | | | 27,853 | | | | | | 30 | | | | | | 27,883 | | |
Additions
|
| | | | 100 | | | | | | 4 | | | | | | 104 | | |
As of June 30, 2019
|
| | | | 27,953 | | | | | | 34 | | | | | | 27,987 | | |
累计折旧和减值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2018
|
| | | | 5,130 | | | | | | 13 | | | | | | 5,143 | | |
当年折旧费用
|
| | | | 5,120 | | | | | | 13 | | | | | | 5,133 | | |
As of June 30, 2019
|
| | | | 10,250 | | | | | | 26 | | | | | | 10,276 | | |
Carrying Amount | | | | | | | | | | | | | | | | | | | |
(in € thousands)
|
| |
Land and
buildings |
| |
Company
Cars |
| |
Total right-of-
use assets |
| |||||||||
As of July 1, 2018
|
| | | | 22,723 | | | | | | 17 | | | | | | 22,740 | | |
As of June 30, 2019
|
| | | | 17,703 | | | | | | 8 | | | | | | 17,711 | | |
Cost | | | | | | | | | | | | | | | | | | | |
As of July 1, 2019
|
| | | | 27,953 | | | | | | 34 | | | | | | 27,987 | | |
Additions
|
| | | | 6,364 | | | | | | 42 | | | | | | 6,406 | | |
As of June 30, 2020
|
| | | | 34,317 | | | | | | 76 | | | | | | 34,393 | | |
累计折旧和减值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2019
|
| | | | 10,250 | | | | | | 26 | | | | | | 10,276 | | |
当年折旧费用
|
| | | | 5,104 | | | | | | 12 | | | | | | 5,116 | | |
As of June 30, 2020
|
| | | | 15,354 | | | | | | 38 | | | | | | 15,392 | | |
Carrying Amount | | | | | | | | | | | | | | | | | | | |
As of July 1, 2019
|
| | | | 17,703 | | | | | | 8 | | | | | | 17,711 | | |
As of June 30, 2020
|
| | | | 18,963 | | | | | | 38 | | | | | | 19,001 | | |
| | |
As of June 30,
|
| |||||||||||||||||||||
(in € thousands)
|
| |
July 1, 2017
|
| |
2018
|
| |
2019
|
| |
2020
|
| ||||||||||||
Right of return asset
|
| | | | 2,591 | | | | | | 3,261 | | | | | | 4,784 | | | | | | 5,075 | | |
IPO preparation costs
|
| | | | — | | | | | | — | | | | | | — | | | | | | 2,312 | | |
Other assets
|
| | | | 1,265 | | | | | | 3,585 | | | | | | 1,172 | | | | | | 7,746 | | |
Prepaid expenses
|
| | | | 1,651 | | | | | | 2,205 | | | | | | 2,394 | | | | | | 2,012 | | |
Deposits
|
| | | | 11 | | | | | | 13 | | | | | | 90 | | | | | | 1,805 | | |
| | | | | 5,518 | | | | | | 9,064 | | | | | | 8,440 | | | | | | 18,950 | | |
Instrument
|
| |
Origination Date
|
| |
Original Principal
|
| |
Fixed Interest Rate
|
| |
Maturity Date
|
| |||
CPEC I
|
| |
December 18, 2014
|
| |
USD 45.0 million
|
| | | | 5.825% | | | |
December 18, 2044
|
|
CPEC II
|
| |
December 19, 2014
|
| |
USD 39.5 million
|
| | | | 5.825% | | | |
December 19, 2043
|
|
| | |
July 1,
|
| |
As of June 30,
|
| ||||||||||||||||||
(in € thousands)
|
| |
2017
|
| |
2018
|
| |
2019
|
| |
2020
|
| ||||||||||||
Shareholder Loans | | | | | | | | | | | | | | | | | | | | | | | | | |
可变利息股东贷款(1)
|
| | | | 77,639 | | | | | | 80,807 | | | | | | 88,425 | | | | | | — | | |
可变利息股东贷款(1)
|
| | | | 1,268 | | | | | | 1,322 | | | | | | 1,559 | | | | | | — | | |
CPEC I(2)
|
| | | | 15,697 | | | | | | 16,875 | | | | | | 19,057 | | | | | | — | | |
CPEC II(2)
|
| | | | 14,118 | | | | | | 15,204 | | | | | | 17,038 | | | | | | — | | |
固定利息股东贷款(3)
|
| | | | — | | | | | | — | | | | | | — | | | | | | 57,380 | | |
固定利息股东贷款(3)
|
| | | | — | | | | | | — | | | | | | — | | | | | | 133,814 | | |
| | |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
(in € thousands)
|
| | | | | | | | | | | | | | | | | | |
财政年度开始
|
| | | | 3,216 | | | | | | 4,666 | | | | | | 975 | | |
Additions
|
| | | | 2,378 | | | | | | 683 | | | | | | 3,673 | | |
Releases
|
| | | | — | | | | | | — | | | | | | — | | |
Utilizations
|
| | | | (928) | | | | | | (4,374) | | | | | | (795) | | |
End of fiscal year
|
| | | | 4,666 | | | | | | 975 | | | | | | 3,853 | | |
| | |
Dismantling
|
| |
Other
|
| |
Total
|
| |||||||||||||||||||||||||||||||||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |
2018
|
| |
2019
|
| |
2020
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||||||||||||||||||||
财政年度开始
|
| | | | 731 | | | | | | 721 | | | | | | 737 | | | | | | 47 | | | | | | 60 | | | | | | 45 | | | | | | 778 | | | | | | 781 | | | | | | 782 | | |
Additions
|
| | | | 15 | | | | | | 16 | | | | | | 34 | | | | | | 25 | | | | | | — | | | | | | 43 | | | | | | 40 | | | | | | 16 | | | | | | 77 | | |
Releases
|
| | | | (2) | | | | | | — | | | | | | (277) | | | | | | — | | | | | | (6) | | | | | | — | | | | | | (2) | | | | | | (6) | | | | | | (277) | | |
Utilizations
|
| | | | (23) | | | | | | — | | | | | | — | | | | | | (12) | | | | | | (9) | | | | | | — | | | | | | (35) | | | | | | (9) | | | | | | — | | |
End of fiscal year
|
| | | | 721 | | | | | | 737 | | | | | | 494 | | | | | | 60 | | | | | | 45 | | | | | | 88 | | | | | | 781 | | | | | | 782 | | | | | | 582 | | |
| | |
As of June 30,
|
| |||||||||||||||||||||
(in € thousands)
|
| |
July 1, 2017
|
| |
2018
|
| |
2019
|
| |
2020
|
| ||||||||||||
与人员相关的负债
|
| | | | 2,240 | | | | | | 1,940 | | | | | | 1,584 | | | | | | 1,758 | | |
Customer returns
|
| | | | 4,011 | | | | | | 5,534 | | | | | | 8,012 | | | | | | 8,607 | | |
Accrued expenses
|
| | | | 3,599 | | | | | | 5,297 | | | | | | 14,455 | | | | | | 24,989 | | |
Other accrued expenses
|
| | | | 261 | | | | | | 156 | | | | | | 222 | | | | | | 78 | | |
销售税负债
|
| | | | 3,407 | | | | | | 2,746 | | | | | | 4,906 | | | | | | 4,143 | | |
Other liabilities
|
| | | | 2,448 | | | | | | 5,211 | | | | | | 2,133 | | | | | | 6,553 | | |
| | | | | 15,966 | | | | | | 20,884 | | | | | | 31,312 | | | | | | 46,128 | | |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
递延纳税负债净额 | | | | | | | | | | | | | | | | | | | |
财政年度开始
|
| | | | (5,454) | | | | | | (5,315) | | | | | | (5,192) | | |
通过股权确认(1)
|
| | | | — | | | | | | — | | | | | | 2,318 | | |
通过损益确认
|
| | | | 139 | | | | | | 123 | | | | | | 1,744 | | |
End of fiscal year
|
| | | | (5,315) | | | | | | (5,192) | | | | | | (1,130) | | |
| | |
2018
|
| |
2019
|
| |
2020
|
| |||||||||||||||||||||||||||
| | |
Deferred tax
|
| |
Deferred tax
|
| |
Deferred tax
|
| |||||||||||||||||||||||||||
(in € thousands)
|
| |
Assets
|
| |
Liabilities
|
| |
Assets
|
| |
Liabilities
|
| |
Assets
|
| |
Liabilities
|
| ||||||||||||||||||
无形资产和商誉
|
| | | | 455 | | | | | | (4,333) | | | | | | 415 | | | | | | (4,333) | | | | | | 375 | | | | | | (4,333) | | |
Property and equipment
|
| | | | 167 | | | | | | — | | | | | | — | | | | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| |
Inventory
|
| | | | 1,988 | | | | | | (1,872) | | | | | | 2,353 | | | | | | (2,538) | | | | | | — | | | | | | (1,722) | | |
Receivables
|
| | | | — | | | | | | (155) | | | | | | — | | | | | | (164) | | | | | | — | | | | | | (175) | | |
使用权资产、合同资产等
assets |
| | | | — | | | | | | (7,228) | | | | | | — | | | | | | (6,253) | | | | | | — | | | | | | (7,335) | | |
租赁负债、合同负债等
liabilities |
| | | | 7,545 | | | | | | (2,032) | | | | | | 7,306 | | | | | | (2,103) | | | | | | 10,531 | | | | | | (2,209) | | |
Shareholder Loans
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 2,200 | | | | | | | | |
Provisions
|
| | | | 200 | | | | |
|
(50)
|
| | | | | 206 | | | | | | (81) | | | | | | 136 | | | | | | — | | |
Interest carry forward
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 1,400 | | | | | | — | | |
Total Gross
|
| | | | 10,355 | | | | | | (15,670) | | | | | | 10,280 | | | | | | (15,472) | | | | | | 14,643 | | | | | | (15,773) | | |
Thereof non-current
|
| | | | 6,234 | | | | | | (10,706) | | | | | | 5,399 | | | | | | (9,337) | | | | | | 8,797 | | | | | | 9,626 | | |
Netting
|
| | | | (10,355) | | | | | | 10,355 | | | | | | (10,280) | | | | | | 10,280 | | | | | | (14,643) | | | | | | 14,643 | | |
Total net
|
| | | | — | | | | | | (5,315) | | | | | | — | | | | | | (5,192) | | | | | | — | | | | | | (1,130) | | |
|
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
归入资本公积(年初)
|
| | | | 517 | | | | | | 837 | | | | | | 989 | | |
Expense related to: | | | | | | | | | | | | | | | | | | | |
Stock options
|
| | | | 17 | | | | | | 25 | | | | | | 28 | | |
Restricted stock
|
| | | | 303 | | | | | | 127 | | | | | | 37 | | |
归入资本公积金(年终)
|
| | | | 837 | | | | | | 989 | | | | | | 1,054 | | |
| | |
Time-vested Options
|
| |
基于性能的选项
|
| | | | | | | ||||||||||||||||||
| | |
Options
|
| |
Wtd. Average
Exercise Price (USD) |
| |
Options
|
| |
Wtd. Average
Exercise Price (USD) |
| |
Restricted Stock
|
| |||||||||||||||
July 1, 2017
|
| | | | 2,902 | | | | | | 1,116 | | | | | | 2,493 | | | | | | 1,000 | | | | | | 1,627 | | |
Options forfeited
|
| | | | (697) | | | | | | 1,000 | | | | | | (673) | | | | | | 1,000 | | | | | | (260) | | |
Options exercised
|
| | | | — | | | | | | 不适用。 | | | | | | — | | | | | | 不适用。 | | | | | | (289) | | |
June 30, 2018
|
| | | | 2,205 | | | | | | 500 | | | | | | 1,820 | | | | | | 1,000 | | | | | | 1,078 | | |
Options forfeited
|
| | | | (200) | | | | | | 500 | | | | | | (200) | | | | | | 1,000 | | | | | | (65) | | |
Options exercised
|
| | | | — | | | | | | 不适用。 | | | | | | — | | | | | | 不适用。 | | | | | | (621) | | |
June 30, 2019
|
| | | | 2,005 | | | | | | 500 | | | | | | 1,620 | | | | | | 1,000 | | | | | | 392 | | |
Options forfeited
|
| | | | — | | | | | | 不适用。 | | | | | | — | | | | | | 不适用。 | | | | | | — | | |
Options exercised
|
| | | | — | | | | | | 不适用。 | | | | | | — | | | | | | 不适用。 | | | | | | (392) | | |
June 30, 2020
|
| | |
|
2,005
|
| | | |
|
500
|
| | | |
|
1,620
|
| | | |
|
1,000
|
| | | | | — | | |
| | |
July 1, 2017
|
| ||||||||||||||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
No category
in accordance with IFRS 9 |
| |
Category in
accordance with IFRS 9 |
| |
Fair
value |
| |
Fair value
hierarchy level |
| ||||||||||||
Financial assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融资产 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Other assets
|
| | | | 13 | | | | | | — | | | |
FVTPL
|
| | | | 13 | | | | | | Level 2 | | |
流动金融资产 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
贸易和其他应收账款
|
| | | | 3,686 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
现金和现金等价物
|
| | | | 18,393 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Other assets
|
| | | | 5,518 | | | | | | 2,097 | | | | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 36 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
其中的其他金融资产
|
| | | | 3,385 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 108,722 | | | | | | — | | | |
Amortized cost
|
| | | | 113,511 | | | | | | Level 2 | | |
Lease liabilities
|
| | | | 20,297 | | | | | | 20,297 | | | |
N/A
|
| | | | — | | | | | | — | | |
Other liabilities
|
| | | | — | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
流动财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Lease liabilities
|
| | | | 3,803 | | | | | | 3,803 | | | |
N/A
|
| | | | — | | | | | | — | | |
Trade and other payables
|
| | | | 22,442 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Other liabilities
|
| | | | 15,966 | | | | | | 9,507 | | | | | | | | | | | | | | | | | |
其他金融负债
|
| | | | 6,459 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
| | |
Year ended June 30, 2018
|
| |||||||||||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
No category
in accordance with IFRS 9 |
| |
Category in
accordance with IFRS 9 |
| |
Fair
value |
| |
Fair value
hierarchy level |
| |||||||||
Financial assets | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融资产 | | | | | | | | | | | | | | | | | | | | | | | | | |
Other assets
|
| | | | 65 | | | | | | — | | | |
FVTPL
|
| | | | 65 | | | |
Level 2
|
|
流动金融资产 | | | | | | | | | | | | | | | | | | | | | | | | | |
贸易和其他应收账款
|
| | | | 5,560 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
现金和现金等价物
|
| | | | 3,690 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other assets
|
| | | | 9,064 | | | | | | 5,643 | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 36 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其中的其他金融资产
|
| | | | 3,385 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 114,208 | | | | | | — | | | |
Amortized cost
|
| | | | 116,811 | | | |
Level 2
|
|
Lease liabilities
|
| | | | 18,344 | | | | | | 18,344 | | | |
N/A
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 1,121 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
流动财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
Lease liabilities
|
| | | | 4,986 | | | | | | 4,986 | | | |
N/A
|
| | | | — | | | |
—
|
|
Trade and other payables
|
| | | | 31,280 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 20,884 | | | | | | 10,139 | | | | | | | | | | | | | | |
其他金融负债
|
| | | | 10,745 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
| | |
Year ended June 30, 2019
|
| |||||||||||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
No category
in accordance with IFRS 9 |
| |
Category
in accordance with IFRS 9 |
| |
Fair
value |
| |
Fair value
hierarchy level |
| |||||||||
Financial assets | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融资产 | | | | | | | | | | | | | | | | | | | | | | | | | |
Other assets
|
| | | | 184 | | | | | | — | | | |
FVTPL
|
| | | | 184 | | | |
Level 2
|
|
流动金融资产 | | | | | | | | | | | | | | | | | | | | | | | | | |
贸易和其他应收账款
|
| | | | 5,648 | | | | | | — | | | | | | | | | | | | | | |
其中的贸易应收账款
|
| | | | 5,617 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其他应收账款
|
| | | | 31 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
现金和现金等价物
|
| | | | 2,120 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other assets
|
| | | | 8,440 | | | | | | 7,232 | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 90 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其中的其他金融资产
|
| | | | 1,118 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 126,079 | | | | | | — | | | |
Amortized cost
|
| | | | 131,168 | | | |
Level 2
|
|
Lease liabilities
|
| | | | 13,675 | | | | | | 13,675 | | | |
N/A
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 3,515 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
流动财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
Liabilities to banks
|
| | | | 3,649 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Lease liabilities
|
| | | | 4,689 | | | | | | 4,689 | | | |
N/A
|
| | | | — | | | |
—
|
|
Trade and other payables
|
| | | | 29,413 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 31,312 | | | | | | 21,167 | | | | | | | | | | | | | | |
其他金融负债
|
| | | | 10,145 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
| | |
Year ended June 30, 2020
|
| |||||||||||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
No category
in accordance with IFRS 9 |
| |
Category in
accordance with IFRS 9 |
| |
Fair
value |
| |
Fair value
hierarchy level |
| |||||||||
Financial assets | | | | | | | | | | | | | | | | | | | | | | | | | |
流动金融资产 | | | | | | | | | | | | | | | | | | | | | | | | | |
贸易和其他应收账款
|
| | | | 4,815 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
现金和现金等价物
|
| | | | 9,367 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other assets
|
| | | | 18,950 | | | | | | 8,886 | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 1,805 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其中的其他金融资产
|
| | | | 8,259 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 191,194 | | | | | | — | | | |
Amortized cost
|
| | | | 192,338 | | | |
Level 2
|
|
Lease liabilities
|
| | | | 13,928 | | | | | | 13,928 | | | |
N/A
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 5,905 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
流动财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | |
Liabilities to banks
|
| | | | 10,000 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Lease liabilities
|
| | | | 5,787 | | | | | | 5,787 | | | |
N/A
|
| | | | — | | | |
—
|
|
Trade and other payables
|
| | | | 36,158 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 46,128 | | | | | | 30,968 | | | | | | | | | | | | | | |
其他金融负债
|
| | | | 15,160 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
| | |
Year ended June 30,
|
| |||||||||||||||||||||
| | |
July 1, 2017
|
| |
2018
|
| |
2019
|
| |
2020
|
| ||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
Carrying
amount |
| |
Carrying
amount |
| |
Carrying
amount |
| ||||||||||||
按摊销成本(AC)计量的金融资产
|
| | | | 25,500 | | | | | | 12,671 | | | | | | 8,976 | | | | | | 24,246 | | |
按公允价值通过利润或
计量的金融资产
Loss |
| | | | 13 | | | | | | 65 | | | | | | 184 | | | | | | — | | |
按摊销成本(AC)计量的金融负债
|
| | | | 137,021 | | | | | | 152,580 | | | | | | 175,304 | | | | | | 245,545 | | |
(in € thousands)
|
| |
July 1, 2019
|
| |
Additions
|
| |
Reclassification
|
| |
June 30, 2020
|
| ||||||||||||
OCI 1
|
| | |
|
—
|
| | | |
|
(1,863)
|
| | | |
|
1,863
|
| | | |
|
—
|
| |
OCI 2
|
| | |
|
—
|
| | | |
|
(597)
|
| | | |
|
597
|
| | | |
|
—
|
| |
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
按摊销成本(AC)计量的金融资产
|
| | | | 17 | | | | | | — | | | | | | — | | |
按摊销成本(AC)计量的金融负债
|
| | | | (4,290) | | | | | | (13,439) | | | | | | (12,988) | | |
按公允价值通过损益计量的金融资产和金融负债
|
| | | | 84 | | | | | | 32 | | | | | | 2 | | |
| | |
Year ended June 30,
|
| |||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |||||||||||||||||||||||||||
in € thousands
|
| |
€ appreciation
+10% |
| |
€ depreciation
-10% |
| |
€ appreciation
+10% |
| |
€ depreciation
-10% |
| |
€ appreciation
+10% |
| |
€ depreciation
-10% |
| ||||||||||||||||||
€ Sensitivity
|
| | | | 15,874 | | | | | | (19,401) | | | | | | 14,565 | | | | | | (17,801) | | | | | | 16,678 | | | | | | (20,414) | | |
| | |
Year ended June 30, 2018
|
| |||||||||||||||||||||||||||
in € thousands
|
| |
|
| |
1 - 5 years
|
| |
> 5 years
|
| |
Total
|
| |
Carrying
amount |
| |||||||||||||||
Shareholder Loans
|
| | | | — | | | | | | 96,160 | | | | | | 383,470 | | | | | | 479,630 | | | | | | 114,208 | | |
Trade and other payables
|
| | | | 31,280 | | | | | | — | | | | | | — | | | | | | 31,280 | | | | | | 31,280 | | |
Other liabilities
|
| | | | 20,884 | | | | | | 1,121 | | | | | | — | | | | | | 22,005 | | | | | | 22,005 | | |
Lease liabilities
|
| | | | 5,711 | | | | | | 17,662 | | | | | | 2,184 | | | | | | 25,557 | | | | | | 23,330 | | |
Total | | | | | 57,875 | | | | | | 114,943 | | | | | | 385,654 | | | | | | 558,472 | | | | | | 190,823 | | |
| | |
Year ended June 30, 2019
|
| |||||||||||||||||||||||||||
in € thousands
|
| |
|
| |
1 - 5 years
|
| |
> 5 years
|
| |
Total
|
| |
Carrying
amount |
| |||||||||||||||
Shareholder Loans
|
| | | | — | | | | | | 98,722 | | | | | | 393,686 | | | | | | 492,408 | | | | | | 126,079 | | |
Trade and other payables
|
| | | | 29,413 | | | | | | — | | | | | | — | | | | | | 29,413 | | | | | | 29,413 | | |
Other liabilities
|
| | | | 31,312 | | | | | | 3,515 | | | | | | — | | | | | | 34,827 | | | | | | 34,827 | | |
Liabilities to banks
|
| | | | 3,649 | | | | | | — | | | | | | — | | | | | | 3,649 | | | | | | 3,649 | | |
Lease liabilities
|
| | | | 5,534 | | | | | | 14,348 | | | | | | 974 | | | | | | 20,856 | | | | | | 18,364 | | |
Total | | | | | 69,908 | | | | | | 116,585 | | | | | | 394,660 | | | | | | 581,153 | | | | | | 212,332 | | |
| | |
Year ended June 30, 2020
|
| |||||||||||||||||||||||||||
in € thousands
|
| |
|
| |
1 - 5 years
|
| |
> 5 years
|
| |
Total
|
| |
Carrying
amount |
| |||||||||||||||
Shareholder Loans
|
| | | | — | | | | | | — | | | | | | 252,045 | | | | | | 252,045 | | | | | | 191,194 | | |
Trade and other payables
|
| | | | 36,158 | | | | | | — | | | | | | — | | | | | | 36,158 | | | | | | 36,158 | | |
Other liabilities
|
| | | | 46,128 | | | | | | 5,905 | | | | | | — | | | | | | 52,033 | | | | | | 52,033 | | |
Liabilities to banks
|
| | | | 10,000 | | | | | | — | | | | | | — | | | | | | 10,000 | | | | | | 10,000 | | |
Lease liabilities
|
| | | | 6,517 | | | | | | 14,866 | | | | | | — | | | | | | 21,383 | | | | | | 19,715 | | |
Total | | | | | 98,803 | | | | | | 20,771 | | | | | | 252,045 | | | | | | 371,619 | | | | | | 309,100 | | |
| | |
Year ended June 30,
|
| |||||||||||||||
in € thousands
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Rating Class 1
|
| | | | 591 | | | | | | 1,057 | | | | | | 8,416 | | |
Rating Class 2
|
| | | | 2,792 | | | | | | 934 | | | | | | 880 | | |
Rating Class 3
|
| | | | 307 | | | | | | 129 | | | | | | 71 | | |
| | |
Year ended June 30,
|
| |||||||||||||||
in € thousands
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
财政年度开始
|
| | | | 29 | | | | | | 46 | | | | | | 46 | | |
期间增加/减少损失准备
|
| | | | 17 | | | | |
|
—
|
| | | | | — | | |
Write-offs
|
| | | | — | | | | | | — | | | | | | — | | |
End of fiscal year
|
| | | | 46 | | | | | | 46 | | | | | | 46 | | |
| | | | | | | | |
Three months ended
September 30, |
| |||||||||
(in € thousands)
|
| |
Note
|
| |
2019
|
| |
2020
|
| |||||||||
Net sales
|
| | | | 6 | | | | | | 99,112 | | | | | | 126,359 | | |
不包括折旧和摊销的销售成本
|
| | | | 7 | | | | | | (52,766) | | | | | | (67,678) | | |
Gross profit
|
| | | | | | | | | | 46,346 | | | | | | 58,681 | | |
运输和付款成本
|
| | | | | | | | | | (13,141) | | | | | | (14,833) | | |
Marketing expenses
|
| | | | | | | | | | (15,816) | | | | | | (17,441) | | |
销售、一般和行政费用
|
| | | | | | | | | | (13,955) | | | | | | (15,556) | | |
折旧及摊销
|
| | | | | | | | | | (1,877) | | | | | | (2,021) | | |
Other expense, net
|
| | | | | | | | | | (40) | | | | | | (621) | | |
Operating income
|
| | | | | | | | | | 1,517 | | | | | | 8,209 | | |
Finance (expense) income, net
|
| | | | | | | | | | (9,373) | | | | | | 5,182 | | |
所得税前(亏损)收入
|
| | | | | | | | | | (7,856) | | | | | | 13,391 | | |
所得税优惠(费用)
|
| | | | | | | | | | 3,545 | | | | | | (3,762) | | |
Net (loss) income
|
| | | | | | | | | | (4,311) | | | | | | 9,629 | | |
Cash Flow Hedge
|
| | | | | | | | | | (1,282) | | | | | | 871 | | |
与现金流对冲相关的所得税
|
| | | | | | | | | | 356 | | | | | | (242) | | |
其他综合(亏损)收入
|
| | | | | | | | | | (926) | | | | | | 629 | | |
综合(亏损)收益
|
| | | | | | | | | | (5,237) | | | | | | 10,258 | | |
基本每股收益和稀释后每股收益
|
| | | | 10 | | | | | € | (0.06) | | | | | € | 0.14 | | |
加权平均已发行普通股(基本和稀释后)
|
| | | | | | | | | | 70,190,687 | | | | | | 70,190,687 | | |
(in € thousands)
|
| |
Note
|
| |
June 30,
2020 |
| |
September 30,
2020 |
| ||||||
Assets | | | | | | | | | | | | | | | | |
Non-current assets | | | | | | | | | | | | | | | | |
无形资产和商誉
|
| | | | | | | 154,966 | | | | | | 154,959 | | |
财产和设备,净额
|
| | | | | | | 9,570 | | | | | | 9,772 | | |
Right-of-use assets
|
| | | | | | | 19,001 | | | | | | 17,693 | | |
非流动资产合计
|
| | | | | | | 183,537 | | | | | | 182,424 | | |
Current assets | | | | | | | | | | | | | | | | |
Inventories
|
| | | | | | | 169,131 | | | | | | 202,459 | | |
贸易和其他应收账款
|
| | | | | | | 4,815 | | | | | | 5,785 | | |
Other assets
|
| | | | | | | 18,950 | | | | | | 16,970 | | |
现金和现金等价物
|
| | | | | | | 9,367 | | | | | | 5,900 | | |
Total current assets
|
| | | | | | | 202,263 | | | | | | 231,114 | | |
Total assets
|
| | | | | | | 385,800 | | | | | | 413,538 | | |
股东权益和负债 | | | | | | | | | | | | | | | | |
Subscribed capital
|
| | | | | | | 1 | | | | | | 1 | | |
Capital reserve
|
| |
8
|
| | | | 91,008 | | | | | | 91,015 | | |
Accumulated Deficit
|
| | | | | | | (28,234) | | | | | | (18,605) | | |
其他综合收益
|
| |
9
|
| | | | 1,602 | | | | | | 2,231 | | |
股东权益合计
|
| | | | | | | 64,377 | | | | | | 74,642 | | |
非流动负债 | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| |
8,9
|
| | | | 191,194 | | | | | | 185,376 | | |
Other liabilities
|
| | | | | | | 5,905 | | | | | | 6,651 | | |
Tax liabilities
|
| | | | | | | 3,853 | | | | | | 4,567 | | |
Provisions
|
| | | | | | | 582 | | | | | | 711 | | |
Lease liabilities
|
| | | | | | | 13,928 | | | | | | 12,602 | | |
递延纳税负债净额
|
| | | | | | | 1,130 | | | | | | 4,421 | | |
非流动负债合计
|
| | | | | | | 216,592 | | | | | | 214,328 | | |
流动负债 | | | | | | | | | | | | | | | | |
Liabilities to banks
|
| |
8
|
| | | | 10,000 | | | | | | 42,810 | | |
Lease liabilities
|
| | | | | | | 5,787 | | | | | | 5,514 | | |
Contract liabilities
|
| | | | | | | 6,758 | | | | | | 7,358 | | |
Trade and other payables
|
| | | | | | | 36,158 | | | | | | 21,254 | | |
Other liabilities
|
| | | | | | | 46,128 | | | | | | 47,632 | | |
流动负债总额
|
| | | | | | | 104,831 | | | | | | 124,568 | | |
Total liabilities
|
| | | | | | | 321,423 | | | | | | 338,896 | | |
股东权益和负债合计
|
| | | | | | | 385,800 | | | | | | 413,538 | | |
(in € thousands)
|
| |
Subscribed
capital |
| |
Capital
reserve |
| |
Accumulated
deficit |
| |
Hedging
reserve |
| |
Foreign
currency translation reserve |
| |
Total
shareholders’ equity |
| ||||||||||||||||||
Balance as of July 1, 2019
|
| | | | 72 | | | | | | 148,960 | | | | | | (34,584) | | | | | | — | | | | | | (3,128) | | | | | | 111,320 | | |
Net loss
|
| | | | — | | | | | | — | | | | | | (4,311) | | | | | | — | | | | | | — | | | | | | (4,311) | | |
其他全面亏损
|
| | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | | | (926) | | | | | | 3,716 | | | | | | 2,790 | | |
Comprehensive loss
|
| | | | — | | | | | | — | | | | | | (4,311) | | | | | | (926) | | | | | | 3,716 | | | | | | (1,521) | | |
Legal Reorganization
|
| | | | (71) | | | | | | 36,252 | | | | | | | | | | | | — | | | | | | — | | | | | | 36,181 | | |
基于股份的薪酬
|
| | | | — | | | | | | 29 | | | | | | — | | | | | | — | | | | | | — | | | | | | 29 | | |
Balance as of September 30, 2019
|
| | | | 1 | | | | | | 185,241 | | | | | | (38,895) | | | | | | (926) | | | | | | 588 | | | | | | 146,009 | | |
Balance as of July 1, 2020
|
| | | | 1 | | | | | | 91,008 | | | | | | (28,234) | | | | | | — | | | | | | 1,602 | | | | | | 64,377 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 9,629 | | | | | | — | | | | | | — | | | | | | 9,629 | | |
其他综合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 629 | | | | | | — | | | | | | 629 | | |
Comprehensive income
|
| | | | — | | | | | | — | | | | | | 9,629 | | | | | | 629 | | | | | | — | | | | | | 10,258 | | |
基于股份的薪酬
|
| | | | — | | | | | | 7 | | | | |
|
—
|
| | | |
|
—
|
| | | | | | | | | | | 7 | | |
Balance as of September 30, 2020
|
| | | | 1 | | | | | | 91,015 | | | | | | (18,605) | | | | | | 629 | | | | | | 1,602 | | | | | | 74,642 | | |
| | | | | |
Three months ended
September 30, |
| |||||||||
(in € thousands)
|
| |
Note
|
| |
2019
|
| |
2020
|
| ||||||
Net (loss) income
|
| | | | | | | (4,311) | | | | | | 9,629 | | |
Non-Cash items | | | | | | | | | | | | | | | | |
折旧及摊销
|
| | | | | | | 1,877 | | | | | | 2,021 | | |
Finance expense (income), net
|
| | | | | | | 9,373 | | | | | | (5,182) | | |
基于股份的薪酬
|
| | | | | | | 29 | | | | | | 7 | | |
Income tax (income) expense
|
| | | | | | | (3,545) | | | | | | 3,762 | | |
经营性资产和负债变动 | | | | | | | | | | | | | | | | |
Increase in provisions
|
| | | | | | | 4 | | | | | | 129 | | |
库存增加
|
| | | | | | | (16,939) | | | | | | (33,328) | | |
贸易和其他应收账款减少(增加)
|
| | | | | | | 3,662 | | | | | | (970) | | |
Decrease in other assets
|
| | | | | | | 3,261 | | | | | | 1,980 | | |
(减少)其他负债增加
|
| | | | | | | (4,473) | | | | | | 2,879 | | |
合同负债增加
|
| | | | | | | 1,020 | | | | | | 600 | | |
贸易和其他应付款减少
|
| | | | | | | (11,293) | | | | | | (14,905) | | |
Income taxes paid
|
| | | | | | | (661) | | | | | | — | | |
经营活动的现金净额(流出)
|
| | | | | | | (21,996) | | | | | | (33,378) | | |
财产和设备及无形资产支出
|
| | | | | | | (619) | | | | | | (904) | | |
投资活动的净现金(流出)
|
| | | | | | | (619) | | | | | | (904) | | |
Interest paid
|
| | | | | | | (589) | | | | | | (547) | | |
银行负债收益
|
| | | | | | | 29,000 | | | | | | 37,810 | | |
偿还银行债务
|
| | | | | | | (2,057) | | | | | | (5,000) | | |
Lease payments
|
| | | | | | | (1,227) | | | | | | (1,429) | | |
融资活动的现金净流入
|
| | | | | | | 25,127 | | | | | | 30,834 | | |
现金及现金等价物净增(减)
|
| | | | | | | 2,512 | | | | | | (3,448) | | |
期初现金和现金等价物
|
| | | | | | | 2,120 | | | | | | 9,367 | | |
汇率变动对现金和现金等价物的影响
|
| | | | | | | — | | | | | | (19) | | |
期末现金和现金等价物
|
| | | | | | | 4,632 | | | | | | 5,900 | | |
| | |
September 30, 2019
|
| |||||||||||||||||||||||||||
(in € thousands)
|
| |
Online
|
| |
Retail Store
|
| |
Segments total
|
| |
Reconciliation(1)
|
| |
IFRS
consolidated |
| |||||||||||||||
Net Sales
|
| | | | 95,386 | | | | | | 3,726 | | | | | | 99,112 | | | | | | — | | | | | | 99,112 | | |
EBITDA
|
| | |
|
2,872
|
| | | |
|
698
|
| | | |
|
3,570
|
| | | |
|
(176)
|
| | | |
|
3,394
|
| |
折旧及摊销
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (1,877) | | |
Finance expenses, net
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (9,373) | | |
Income tax benefit
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 3,545 | | |
Net income
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (4,311) | | |
|
| | |
September 30, 2020
|
| |||||||||||||||||||||||||||
(in € thousands)
|
| |
Online
|
| |
Retail Store
|
| |
Segments total
|
| |
Reconciliation(1)
|
| |
IFRS
consolidated |
| |||||||||||||||
Net Sales
|
| | | | 123,288 | | | | | | 3,071 | | | | | | 126,359 | | | | | | — | | | | | | 126,359 | | |
EBITDA | | | | | 9,828 | | | | | | 667 | | | | | | 10,495 | | | | | | (265) | | | | | | 10,230 | | |
折旧及摊销
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (2,021) | | |
Finance expenses, net
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 5,182 | | |
Income tax expense
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (3,762) | | |
Net income
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 9,629 | | |
| | |
For the three months ended
September 30, |
| |||||||||
(in € thousands)
|
| |
2019
|
| |
2020
|
| ||||||
Germany
|
| | | | 21,161 | | | | | | 26,172 | | |
United States
|
| | | | 10,766 | | | | | | 15,254 | | |
欧洲(不包括德国)
|
| | | | 30,833 | | | | | | 42,537 | | |
Rest of the world
|
| | | | 36,352 | | | | | | 42,396 | | |
| | | | | 99,112 | | | | | | 126,359 | | |
| | | | | | | | | | | | | | |
Carrying amount as of,
|
| |||||||||
(in € thousands)
|
| |
Interest
rate |
| |
Origination Date
|
| |
Maturity
|
| |
June 30,
2020 |
| |
September 30,
2020 |
| |||||||||
Shareholder Loans | | | | | | | | | | | | | | | | | | | | | | | | | |
Facility 1
|
| | | | 6% | | | |
Oct. 9, 2014
|
| |
Oct. 9, 2025
|
| | | | 57,380 | | | | | | 55,543 | | |
Facility 2
|
| | | | 6% | | | |
Oct. 9, 2014
|
| |
Oct. 9, 2025
|
| | | | 133,814 | | | | | | 129,833 | | |
| | |
For the three months ended
September 30, |
| |||||||||
(in € thousands)
|
| |
2019
|
| |
2020
|
| ||||||
基于共享的薪酬
|
| | | | 29 | | | | | | 7 | | |
其他长期员工福利
|
| | | | 561 | | | | | | 745 | | |
Total | | | | | 590 | | | | | | 752 | | |
| | |
For the three months ended
September 30, |
| |||||||||
(in € thousands)
|
| |
2019
|
| |
2020
|
| ||||||
归入资本公积(年初)
|
| | | | 989 | | | | | | 1,055 | | |
Expense related to: | | | | | | | | | | | | | |
Stock options
|
| | | | 7 | | | | | | 7 | | |
Restricted stock
|
| | | | 22 | | | | | | — | | |
归入资本公积金(年终)
|
| | | | 1,018 | | | | | | 1,062 | | |
|
| | |
Time-vested
Options |
| |
Wtd. Average
Exercise Price (USD) |
| |
Performance-based
Options |
| |
Wtd. Average
Exercise Price (USD) |
| |
Restricted
Stock |
| |||||||||||||||||||||||||||
(in € thousands)
|
| |
Options
|
| |
Options
|
| ||||||||||||||||||||||||||||||||||||
June 30, 2019
|
| | | | 2,005 | | | | | | | | | | | | 500 | | | | | | 1,620 | | | | | | | | | | | | 1,000 | | | | | | 392 | | |
Options forfeited
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Options exercised
|
| | | | — | | | | | | 不适用 | | | | | | | | | | | | — | | | | | | 不适用 | | | | | | | | | | | | — | | |
September 30, 2019
|
| | | | 2,005 | | | | | | | | | | | | 500 | | | | | | 1,620 | | | | | | | | | | | | 1,000 | | | | | | 392 | | |
June 30, 2020
|
| | | | 2,005 | | | | | | | | | | | | 500 | | | | | | 1,620 | | | | | | | | | | | | 1,000 | | | | | | — | | |
Options forfeited
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Options exercised
|
| | | | — | | | | | | 不适用 | | | | | | | | | | | | — | | | | | | 不适用 | | | | | | | | | | | | — | | |
September 30, 2020
|
| | |
|
2,005
|
| | | | | | | | | |
|
500
|
| | | |
|
1,620
|
| | | | | | | | | |
|
1,000
|
| | | | | — | | |
| | |
Year ended June 30, 2020
|
| ||||||||||||||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
No category
in accordance with IFRS 9 |
| |
Category in
accordance with IFRS 9 |
| |
Fair
value |
| |
Fair value
hierarchy level |
| ||||||||||||
Financial assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流动金融资产
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
贸易和其他应收账款
|
| | | | 4,815 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
现金和现金等价物
|
| | | | 9,367 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Other assets
|
| | | | 18,950 | | | | | | 8,886 | | | | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 1,805 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
thereof other financial
assets |
| | | | 8,259 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融负债
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 191,194 | | | | | | — | | | |
Amortized cost
|
| | | | 192,338 | | | | | | 2级 | | |
Lease liabilities
|
| | | | 13,928 | | | | | | 13,928 | | | |
N/A
|
| | | | — | | | | | | — | | |
Other liabilities
|
| | | | 5,905 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
流动财务负债
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
Liabilities to banks
|
| | | | 10,000 | | | | | | | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Lease liabilities
|
| | | | 5,787 | | | | | | 5,787 | | | |
N/A
|
| | | | — | | | | | | — | | |
Trade and other payables
|
| | | | 36,158 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Other liabilities
|
| | | | 46,128 | | | | | | 30,968 | | | | | | | | | | | | | | | | | |
thereof other financial
liabilities |
| | | | 15,160 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
| | |
截至2020年9月30日的三个月
|
| ||||||||||||||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
No category in
accordance with IFRS 9 |
| |
Category in
accordance with IFRS 9 |
| |
Fair
value |
| |
Fair value
hierarchy level |
| ||||||||||||
Financial assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流动金融资产
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
衍生工具(对冲会计)
|
| | | | 871 | | | | | | — | | | |
N/A
|
| | | | | | | | | | 2级 | | |
财务负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流动金融负债
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 185,376 | | | | | | — | | | |
Amortized cost
|
| | | | 194,792 | | | | | | 2级 | | |
流动财务负债
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
衍生工具(对冲会计)
|
| | | | — | | | | | | — | | | |
N/A
|
| | | | | | | | | | 2级 | | |
| 摩根士丹利 | | |
摩根大通
|
|
| 瑞士信贷 | | |
瑞银投资银行
|
|
| 杰富瑞 | | |
考恩
|
|