|
The Netherlands
(州或其他管轄範圍 成立公司或組織) |
| |
5961
(主要標準工業 分類代碼號) |
| |
Not Applicable
(I.R.S. Employer Identification No.) |
|
|
Christopher M. Bartoli
Roger W. Bivans Baker & McKenzie LLP 300 E Randolph St Chicago, Illinois 60601 (312) 861-8000 |
| |
Christoph Wolf
Baker & McKenzie Partnerschaft von Rechtsanwälten und Steuerberatern mbB Bethmannstrasse 50-54 60311 Frankfurt am Main Germany + 49 69 2 99 08 245 |
| |
Marc D. Jaffe
Adam J. Gelardi Latham & Watkins LLP 885 Third Avenue New York, New York 10022 (212) 906-1200 |
| |
Oliver Seiler
Latham & Watkins LLP Reuterweg 20, 60323 Frankfurt am Main Germany +49 69 6062 6000 |
|
|
註冊費計算
|
| ||||||||||||||||
|
各類證券名稱
to be Registered(1) |
| | |
Amount to be
Registered |
| | |
Proposed Maximum
Offering Price Per Share |
| | |
Proposed Maximum
Aggregate Offering Price(2)(3) |
| | |
Amount of
Registration Fee(4) |
|
|
普通股,每股面值0.000015歐元
|
| | |
17,994,117
|
| | |
$26.00
|
| | |
$467,847,042
|
| | |
$35,337
|
|
| | |
Page
|
| |||
ABOUT THIS PROSPECTUS
|
| | | | ii | | |
使用的關鍵術語和績效指標
THIS PROSPECTUS |
| | | | iii | | |
A LETTER FROM MICHAEL
我們的首席執行官克里格 |
| | | | v | | |
PROSPECTUS SUMMARY
|
| | | | 1 | | |
THE OFFERING
|
| | | | 16 | | |
彙總合併的財務和運營數據
|
| | | | 18 | | |
RISK FACTORS
|
| | | | 23 | | |
有關前瞻性陳述的警示聲明
|
| | | | 66 | | |
USE OF PROCEEDS
|
| | | | 68 | | |
DIVIDEND POLICY
|
| | | | 69 | | |
CAPITALIZATION | | | | | 70 | | |
DILUTION | | | | | 71 | | |
選定的合併財務和運營數據
|
| | | | 73 | | |
管理層對財務狀況和經營成果的討論和分析
|
| | | | 76 | | |
BUSINESS | | | | | 99 | | |
| | |
Page
|
| |||
MANAGEMENT | | | | | 115 | | |
主要股東和銷售股東
|
| | | | 135 | | |
與我們現在和以前的母公司有關的事項
|
| | | | 137 | | |
關聯方交易
|
| | | | 139 | | |
股本和公司章程説明
|
| | | | 141 | | |
DESCRIPTION OF AMERICAN
DEPOSITARY SHARES |
| | | | 155 | | |
有資格未來出售的股票
|
| | | | 163 | | |
EXCHANGE CONTROLS AND
影響股東的限制 |
| | | | 165 | | |
物料税考慮因素
|
| | | | 166 | | |
UNDERWRITERS | | | | | 184 | | |
EXPENSES OF THE OFFERING
|
| | | | 191 | | |
LEGAL MATTERS
|
| | | | 191 | | |
EXPERTS | | | | | 191 | | |
ENFORCEMENT OF CIVIL
LIABILITIES |
| | | | 191 | | |
您可以在哪裏找到更多信息
|
| | | | 192 | | |
合併財務報表索引
|
| | | | 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 | | |
調整後營業收入利潤率(1)
|
| | | | 9.1% | | | | | | 11.0% | | | | | | 12.2% | | | | | | 6.1% | | | | | | 9.1% | | | | | | 9.7% | | |
活躍客户(LTM單位: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籌備和交易
costs(2) |
| | | € | 2.7 | | | | | € | 1.9 | | | | | € | 2.9 | | | | | € | 2.7 | | | | | € | 2.2 | | | | | € | 3.2 | | |
基於股份的薪酬費用(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,不包括每股和每股數據)
|
| | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
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) | | |
銷售、一般和行政費用
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | | | | | (74,644) | | | | | | (13,955) | | | | | | (15,556) | | | | | | (18,236) | | |
折舊及攤銷
|
| | | | (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(虧損)
|
| | | | 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,不包括每股和每股數據)
|
| | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
Net income (loss)
|
| | | € | 5,503 | | | | | € | 1,651 | | | | | € | 6,350 | | | | | $ | 7,137 | | | | | € | (4,311) | | | | | € | 9,629 | | | | | $ | 11,288 | | |
普通股基本和攤薄後每股收益(虧損)
|
| | | € | 0.08 | | | | | € | 0.02 | | | | | € | 0.09 | | | | | $ | 0.10 | | | | | € | (0.06) | | | | | € | 0.14 | | | | | $ | 0.16 | | |
加權平均已發行普通股(基本和稀釋後):
|
| | | | 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: |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
經營活動的現金淨流入(流出)
|
| | | € | (4,862) | | | | | € | 2,367 | | | | | € | 10,559 | | | | | $ | 11,865 | | | | | € | (21,996) | | | | | € | (33,378) | | | | | $ | (39,129) | | |
投資活動的淨現金(流出)
|
| | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | | | | | (2,719) | | | | | | (619) | | | | | | (904) | | | | | | (1,060) | | |
融資活動的現金(流出)淨流入
|
| | | | (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)
|
| |||||||||||||||||||||
財務狀況數據合併報表: | | | | | | | | | | | | | | | | | | | | | | | | | |
Total non-current assets
|
| | | € | 182,424 | | | | | $ | 213,856 | | | | | € | 182,424 | | | | | $ | 213,856 | | |
Total current assets
|
| | | | 231,114 | | | | | | 270,935 | | | | | | 305,609 | | | | | | 358,266 | | |
Total assets
|
| | | | 413,538 | | | | | | 484,791 | | | | | | 488,033 | | | | | | 572,121 | | |
Total current liabilities
|
| | | | 124,568 | | | | | | 146,031 | | | | | | 124,568 | | | | | | 146,031 | | |
非流動負債合計
|
| | | | 214,328 | | | | | | 251,257 | | | | | | 28,952 | | | | | | 33,940 | | |
Total liabilities
|
| | | | 338,896 | | | | | | 397,288 | | | | | | 153,520 | | | | | | 179,971 | | |
Accumulated deficit
|
| | | | (18,605) | | | | | | (21,811) | | | | | | (18,605) | | | | | | (21,811) | | |
Total shareholders’ equity
|
| | | € | 74,642 | | | | | $ | 87,503 | | | | | € | 334,513 | | | | | $ | 392,150 | | |
| | |
Years Ended June 30,
|
| |
Three Months Ended September 30,
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(單位:千,不包括平均訂單價值、平均售價)
|
| |||||||||||||||||||||||||||||||||||||||
Active customers(1)
|
| | | | 299 | | | | | | 400 | | | | | | 486 | | | | | | 不適用 | | | | | | 420 | | | | | | 522 | | | | | | 不適用 | | |
Average order value(2)
|
| | | € | 632 | | | | | € | 614 | | | | | € | 600 | | | | | $ | 674 | | | | | € | 614 | | | | | € | 594 | | | | | $ | 696 | | |
Total orders shipped(3)
|
| | | | 704 | | | | | | 905 | | | | | | 1,092 | | | | | | 不適用 | | | | | | 955 | | | | | | 1,168 | | | | | | 不適用 | | |
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 | | |
折舊及攤銷
|
| | | | 6,796 | | | | | | 7,686 | | | | | | 7,885 | | | | | | 8,860 | | | | | | 1,877 | | | | | | 2,021 | | | | | | 2,369 | | |
其中使用權折舊
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 | | | | | | — | | | | | | — | | |
戰略投資者銷售準備成本(C)
|
| | | | — | | | | | | 2,059 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
首次公開募股準備和交易成本(D)
|
| | | | — | | | | | | — | | | | | | 5,206 | | | | | | 5,850 | | | | | | — | | | | | | 201 | | | | | | 236 | | |
基於股份的薪酬費用(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 | | | | | | — | | | | | | — | | |
戰略投資者銷售準備成本(C)
|
| | | | — | | | | | | 2,059 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
首次公開募股準備和交易成本(D)
|
| | | | — | | | | | | — | | | | | | 5,206 | | | | | | 5,850 | | | | | | — | | | | | | 201 | | | | | | 236 | | |
基於股份的薪酬費用(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 | | | | | | — | | | | | | — | | |
戰略投資者銷售準備成本(C)
|
| | | | — | | | | | | 2,059 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | |
首次公開募股準備和交易成本(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(2)
(unaudited) |
| ||||||
| | |
(in thousands)
|
| |||||||||
總債務,包括當期部分(1)
|
| | | € | 228,186 | | | | | € | 42,810 | | |
Shareholders’ equity:
|
| | | | | | | | | | | | |
Subscribed capital
|
| | | € | 1 | | | | | € | 1 | | |
Capital reserve
|
| | | | 91,015 | | | | | | 350,886 | | |
Accumulated deficit
|
| | | | (18,605) | | | | | | (18,605) | | |
其他全面虧損
|
| | | | 2,231 | | | | | | 2,231 | | |
股東權益合計
|
| | | € | 74,642 | | | | | € | 334,513 | | |
Total Capitalization
|
| | | € | 302,828 | | | | | € | 377,323 | | |
|
假設首次公開募股價格
|
| | | | | | | | | $ | 25.00 | | |
|
預計每美國存托股份有形賬面淨值
|
| | | $ | (1.38) | | | | | | | | |
|
此次發行可歸因於美國存托股份的預計有形賬面淨值增加
|
| | | $ | 3.80 | | | | | | | | |
| 調整後的美國存托股份有形賬面淨值 | | | | | | | | | |||||
|
美國存托股份向新投資者攤薄的預計有形賬面淨值
|
| | | | | | | | | $ | 22.58 | | |
| | |
ADSs Purchased
|
| |
Ordinary Shares
Purchased |
| |
Total
Consideration |
| |
Average
Price per Share |
| |
Average
Price Per ADS |
| |||||||||||||||||||||||||||||||||
| | |
Number
|
| |
Percent
|
| |
Number
|
| |
Percent
|
| |
Amount in
thousands |
| |
Percent
|
| ||||||||||||||||||||||||||||||
現有股東
|
| | | | 70,136,824 | | | | | | 81.8% | | | | | | 70,136,824 | | | | | | 81.8% | | | | | $ | 263,493 | | | | | | 43.6% | | | | | $ | 3.65 | | | | | $ | 3.65 | | |
New investors
|
| | | | 15,647,059 | | | | | | 18.2% | | | | | | 15,647,059 | | | | | | 18.2% | | | | | $ | 341,176 | | | | | | 56.4% | | | | | | 25.00 | | | | | | 25.00 | | |
Total | | | | | 85,783,883 | | | | | | 100% | | | | | | 85,783,883 | | | | | | 100% | | | | | $ | 604,669 | | | | | | 100% | | | | | | | | | | | | | | |
| | |
Years Ended June 30,
|
| |
截至9月30日的三個月
|
| ||||||||||||||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2020
(unaudited) |
| |
2019
(unaudited) |
| |
2020
(unaudited) |
| |
2020
(unaudited) |
| |||||||||||||||||||||
| | |
(千,不包括每股和每股數據)
|
| | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
合併報表數據:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Net sales
|
| | | € | 303,520 | | | | | € | 379,086 | | | | | € | 449,487 | | | | | $ | 505,089 | | | | | € | 99,112 | | | | | € | 126,359 | | | | | $ | 148,130 | | |
銷售成本,不包括折舊和銷售成本
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 | | |
運輸和付款成本
|
| | | | (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) | | |
銷售、一般和行政費用
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | | | | | (74,644) | | | | | | (13,955) | | | | | | (15,556) | | | | | | (18,236) | | |
折舊及攤銷
|
| | | | (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(虧損)
|
| | | | 8,971 | | | | | | 5,090 | | | | | | 9,791 | | | | | | 11,004 | | | | | | (7,856) | | | | | | 13,391 | | | | | | 15,698 | | |
所得税(費用)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 | | |
普通股基本和攤薄後每股收益(虧損)
|
| | | € | 0.08 | | | | | € | 0.02 | | | | | € | 0.09 | | | | | $ | 0.10 | | | | | € | (0.06) | | | | | € | 0.14 | | | | | $ | 0.16 | | |
加權平均已發行普通股(基本和稀釋後):
|
| | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | | | | | 70,190,687 | | |
現金流量數據合併表:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
經營活動的現金淨流入(流出)
|
| | | € | (4,862) | | | | | € | 2,367 | | | | | € | 10,559 | | | | | $ | 11,865 | | | | | € | (21,996) | | | | | € | (33,378) | | | | | $ | (39,129) | | |
投資活動的淨現金(流出)
|
| | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | | | | | (2,719) | | | | | | (619) | | | | | | (904) | | | | | | (1,060) | | |
融資產生的現金(流出)淨流入
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)
|
| | | | | | | | | | | | | |||||||||
財務狀況數據合併報表:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
流動負債總額
|
| | | | 61,008 | | | | | | 73,611 | | | | | | 104,831 | | | | | | 117,799 | | | | | | 124,568 | | | | | | 146,031 | | |
非流動負債合計
|
| | | | 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) | | |
股東權益合計
|
| | | € | 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) |
| |||||||||||||||
| | |
(單位:千,不包括平均訂單價值、平均售價)
|
| |||||||||||||||||||||||||||
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 | | |
調整後營業收入(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日的三個月
|
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
(Unaudited) |
| |
2020
(Unaudited) |
| |||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||
Net sales
|
| | | € | 303,520 | | | | | € | 379,086 | | | | | € | 449,487 | | | | | € | 99,112 | | | | | € | 126,359 | | |
不包括折舊的銷售成本
and amortization |
| | | | (160,469) | | | | | | (201,410) | | | | | | (239,546) | | | | | | (52,766) | | | | | | (67,678) | | |
Gross profit
|
| | | | 143,051 | | | | | | 177,676 | | | | | | 209,941 | | | | | | 46,346 | | | | | | 58,681 | | |
運輸和付款成本
|
| | | | (36,163) | | | | | | (44,104) | | | | | | (52,857) | | | | | | (13,141) | | | | | | (14,833) | | |
Marketing expenses
|
| | | | (47,671) | | | | | | (55,767) | | | | | | (62,507) | | | | | | (15,816) | | | | | | (17,441) | | |
銷售、一般和行政費用
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | | | | | (13,955) | | | | | | (15,556) | | |
折舊及攤銷
|
| | | | (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(虧損)
|
| | | | 8,971 | | | | | | 5,090 | | | | | | 9,791 | | | | | | (7,856) | | | | | | 13,391 | | |
所得税(費用)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日的三個月
|
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
(Unaudited) |
| |
2020
(Unaudited) |
| |||||||||||||||
Net sales
|
| | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | | | | | 100.0% | | |
不包括折舊和攤銷的銷售成本
|
| | | | (52.9) | | | | | | (53.1) | | | | | | (53.3) | | | | | | (53.2) | | | | | | (53.6) | | |
Gross profit
|
| | | | 47.1 | | | | | | 46.9 | | | | | | 46.7 | | | | | | 46.8 | | | | | | 46.4 | | |
運輸和付款成本
|
| | | | (11.9) | | | | | | (11.6) | | | | | | (11.8) | | | | | | (13.3) | | | | | | (11.7) | | |
Marketing expenses
|
| | | | (15.7) | | | | | | (14.7) | | | | | | (13.9) | | | | | | (16.0) | | | | | | (13.8) | | |
銷售、一般和行政費用
|
| | | | (13.2) | | | | | | (13.7) | | | | | | (14.8) | | | | | | (14.1) | | | | | | (12.3) | | |
折舊及攤銷
|
| | | | (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(虧損)
|
| | | | 3.0 | | | | | | 1.3 | | | | | | 2.2 | | | | | | (7.9) | | | | | | 10.6 | | |
所得税(費用)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日的三個月
|
| | | | | | | | | | | | | |||||||||||||||||||||
| | |
2019
|
| |
% of
Net sales |
| |
2020
|
| |
% of
Net sales |
| |
Change
|
| |
% Change
|
| ||||||||||||||||||
Personnel expenses
|
| | | € | (11,188) | | | | | | (11.3)% | | | | | € | (12,684) | | | | | | (10.0)% | | | | | € | (1,496) | | | | | | 13.4% | | |
其中的執行人員費用
|
| | | | (2,196) | | | | | | (2.2) | | | | | | (2,913) | | | | | | (2.3) | | | | | | (717) | | | | | | 32.7 | | |
一般和行政費用
|
| | | | (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% | | |
其中的執行人員費用
|
| | | | (7,976) | | | | | | (2.1) | | | | | | (10,149) | | | | | | (2.3) | | | | | | (2,173) | | | | | | 27.2 | | |
一般和行政費用
|
| | | | (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)
|
| | | | | | | | | | | | | |||||||||||||||||||||
人事相關費用
|
| | | € | (33,590) | | | | | | (11.1)% | | | | | € | (41,601) | | | | | | (11.0)% | | | | | € | (8,011) | | | | | | 23.8% | | |
其執行人員
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 | | |
運輸和付款成本
|
| | | | (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) | | |
銷售、一般和行政費用
|
| | | | (10,940) | | | | | | 12,205 | | | | | | (14,488) | | | | | | (14,405) | | | | | | (13,955) | | | | | | (17,839) | | | | | | (20,001) | | | | | | (14,632) | | | | | | (15,556) | | |
折舊及攤銷
|
| | | | (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 | | |
運輸和付款成本
|
| | | | (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) | | |
銷售、一般和行政費用
|
| | | | (13.7) | | | | | | (12.3) | | | | | | (14.6) | | | | | | (14.2) | | | | | | (14.1) | | | | | | (14.9) | | | | | | (17.9) | | | | | | (12.3) | | | | | | (12.3) | | |
折舊及攤銷
|
| | | | (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日的三個月
|
| ||||||||||||||||||||||||
| | |
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日的三個月
|
| ||||||||||||||||||||||||
| | |
2018
|
| |
2019
|
| |
2020
|
| |
2019
|
| |
2020
|
| |||||||||||||||
| | |
(in thousands)
|
| |||||||||||||||||||||||||||
現金流量數據合併表: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
經營活動的現金淨流入(流出)
|
| | | € | (4,862) | | | | | € | 2,367 | | | | | € | 10,559 | | | | | € | (21,996) | | | | | € | (33,378) | | |
投資活動的現金淨流出
|
| | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | | | | | (619) | | | | | | (904) | | |
融資活動的現金(流出)淨流入
|
| | | | (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 |
| |||||||||||||||
合同義務 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Lease liabilities(1)
|
| | | € | 21,018 | | | | | € | 6,360 | | | | | € | 10,132 | | | | | € | 4,526 | | | | | € | — | | |
Other lease obligations(2)
|
| | | | 365 | | | | | | 157 | | | | | | 202 | | | | | | 6 | | | | | | — | | |
循環信貸安排(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: | | | | | | | |
創意、客户體驗和公共關係
|
| | | | 135.6 | | |
績效營銷、客户關係管理和業務發展
|
| | | | 55.9 | | |
採購、採購和策劃
|
| | | | 64.8 | | |
財務、人力資源和管理
|
| | | | 85.2 | | |
IT & Shop Management
|
| | | | 85.4 | | |
客户服務、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
|
| |
公司總部
|
| |
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 | | | 首席執行官 | |
Dr. Martin Beer | | |
52
|
| | 2024 | | | 首席財務官 | |
Name
|
| |
Age
|
| |
Term
|
| |
Position
|
|
塞巴斯蒂安·迪茲曼 | | |
46
|
| | 2025 | | | 首席運營官 | |
Gareth Locke | | |
45
|
| | 2025 | | | 首席增長官 | |
Isabel May | | |
47
|
| | 2025 | | | 首席客户體驗官 | |
Name
|
| |
Age
|
| |
Term Expires
|
| |
Principal Occupation
|
|
Dennis Gies | | |
41
|
| |
2024
|
| |
戰神管理公司私募股權集團高級顧問
|
|
David B. Kaplan | | |
53
|
| |
2024
|
| |
戰神管理公司私募股權集團聯合創始人、董事、合夥人兼聯席董事長
|
|
Marjorie Lao* | | |
46
|
| |
2024
|
| |
董事、現代集團和羅技
|
|
Cesare Ruggiero | | |
44
|
| |
2024
|
| | CPPIB董事管理 | |
Susan Gail Saideman* | | |
58
|
| |
2024
|
| |
董事、丘德懷特公司和Prepac製造有限公司
|
|
Michaela Tod | | |
51
|
| |
2024
|
| | Consultant | |
Sascha Zahnd* | | |
45
|
| |
2024
|
| | Valora Holding AG副董事長 | |
Name of Committee
|
| |
Current Members
|
|
Audit Committee
|
| |
Marjorie Lao
Dennis Gies Cesare J. Ruggiero Sascha Zahnd Susan Gail Saideman |
|
提名、治理和薪酬委員會
|
| |
Dennis Gies
Cesare J. Ruggiero Michaela Tod David B. Kaplan |
|
| | | | | | | | | | | | | | | | | | | | |
普通股受益
發行後擁有的 |
| |||||||||||||||||||||
| | |
Ordinary shares
beneficially owned before the Offering |
| |
Shares offered
hereby |
| |
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
|
| |||||||||||||||||||||
銷售股東 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
MYT Holding(1)
|
| | | | 70,190,687 | | | | | | 97.30% | | | | | | 2,000,000 | | | | | | 68,190,687 | | | | | | 79.49% | | | | | | 66,430,393 | | | | | | 76.90% | | |
我們監事會成員
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Dennis Gies
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
David B. Kaplan
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Marjorie Lao
|
| | | | 4,000 | | | | | | * | | | | | | — | | | | | | 4,000 | | | | | | * | | | | | | 4,000 | | | | | | * | | |
Cesare Ruggiero
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
蘇珊·蓋爾·賽德曼
|
| | | | 4,000 | | | | | | * | | | | | | — | | | | | | 4,000 | | | | | | * | | | | | | 4,000 | | | | | | * | | |
Michaela Tod
|
| | | | 4,000 | | | | | | * | | | | | | — | | | | | | 4,000 | | | | | | * | | | | | | 4,000 | | | | | | * | | |
Sascha Zahnd
|
| | | | 4,000 | | | | | | * | | | | | | — | | | | | | 4,000 | | | | | | * | | | | | | 4,000 | | | | | | * | | |
我們管理委員會的成員
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
邁克爾·克里格
|
| | | | 965,069 | | | | | | 1.34% | | | | | | — | | | | | | 965,069 | | | | | | 1.13% | | | | | | 971,822 | | | | | | 1.13% | | |
Dr. Martin Beer
|
| | | | 231,616 | | | | | | * | | | | | | — | | | | | | 231,616 | | | | | | * | | | | | | 233,237 | | | | | | * | | |
我們的高級管理層成員
|
| | | | 389,974 | | | | | | * | | | | | | — | | | | | | 389,974 | | | | | | * | | | | | | 392,702 | | | | | | * | | |
All members of our
Supervisory Board, and Management Board and senior management, as a group |
| | | | 1,602,659 | | | | | | 2.28% | | | | | | — | | | | | | 1,602,659 | | | | | | 1.87% | | | | | | 1,613,761 | | | | | | 1.87% | | |
| | |
The Netherlands
|
| |
Delaware
|
|
Board System | | |
荷蘭企業可以選擇由管理委員會和監事會組成的兩級董事會結構。我們已選擇此結構。
管理委員會負責管理公司事務,並代表公司與第三方打交道。
監事會具有監督和諮詢職能。監事會並不積極管理公司,但董事會的某些行動需要得到監事會的批准。未經監事會批准,有關決議無效,但不影響管理委員會或其成員的代表權。
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根據特拉華州的法律,公司實行單一的董事會結構,董事會有責任代表公司股東並以公司股東的最佳利益為基礎,任命和監督公司的管理。
管理層負責管理公司並監督其日常運營。
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董事的任命和人數 | | |
MYT荷蘭公司章程規定,管理委員會至少有一名成員,管理委員會的實際成員人數將由監事會決定。
管理委員會成員由股東大會根據監事會具有約束力的提名任命。
股東大會有權以三分之二多數票通過決議推翻監事會提名的約束性
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| | 根據特拉華州法律,一家公司必須至少擁有一家董事,董事人數應由章程或按章程規定的方式確定。 | |
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本公司已發行及已發行股本。如果有約束力的提名被否決,監事會應起草新的有約束力的提名,供下一次股東大會表決。
管理委員會成員的任期為四年,但如管理委員會成員的任期已確定少於四年,則除非該成員提前或在任命後退休,否則該成員的任期應於其被任命之年後的第四個歷年舉行的年度股東大會閉幕時屆滿。我們的管理委員會成員可以在適當遵守前一句話的情況下重新任命。
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MYT荷蘭公司章程規定,監事會必須至少由三名監事會成員組成。
監事會實際人數由監事會確定。
在持有MYT Holding股份的情況下(如下進一步解釋),章程細則規定,監事會成員由股東大會任命,任期最長為四年,但除非監事會成員提前或在其任命後退任,否則其任期將於年度會議結束時屆滿,並於其被任命年度後的第四個歷年舉行股東大會。開始和之後的
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| | | 日期MYT Holding直接或間接擁有MYT荷蘭已發行和已發行股本的25%以下,MYT荷蘭將被要求向荷蘭商會的荷蘭貿易登記提交一份確認該事件的聲明,併發布一份確認該申請的公告。在提交該聲明時生效,當時在任的監事會成員的任期將自動縮短至在下一屆年度股東大會閉幕時屆滿,此後監事會所有成員的任期將在每年的年度股東大會閉幕時屆滿。我們監事會的一名成員可在適當遵守前兩項判決的情況下獲得連任。 | | | | |
刪除控制器 | | |
股東大會和監事會有權隨時解除管理委員會成員的職務,不論是否有任何理由。
股東大會和監事會有權隨時暫停管理委員會成員的職務。股東大會可隨時解除該項停職,如股東大會在停職後三個月內沒有議決將該名管理委員會成員革職,該項停職即自動失效。
股東大會可隨時停職或罷免任何監事會成員,不論是否有任何理由。股東大會可隨時解除停職,如果股東大會不決議罷免該成員,停職將自動失效。
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| | 根據特拉華州法律,當時有權在董事選舉中投票的多數股份的持有者可以無故或無故罷免任何董事或整個董事會,但以下情況除外:(I)除非公司註冊證書另有規定,否則如果公司的董事會是分類的,股東只能在有理由的情況下才能罷免;或(Ii)就具有累積投票權的公司而言,如罷免的人數少於整個董事會,而反對罷免的票數足以在整個董事會的選舉中,或(如有某幾類董事)在他所屬的那類董事的選舉中累積投票,則不得無故罷免任何董事。 | |
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| | | 監事會在停職後三個月內。 | | | | |
董事會空缺 | | |
管理委員會的空缺由股東大會在監事會有約束力的提名後填補。如果我們的所有董事會成員或唯一剩下的董事會成員缺席或不能行事,監事會為此目的而任命的人將暫時負責公司的管理。
監事會的空缺不影響監事會的有效組成。
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| | 根據特拉華州法律,空缺和新設立的董事職位可由當時在任的大多數董事(即使不足法定人數)或唯一剩餘的董事填補,除非(I)公司註冊證書或公司章程另有規定,或(Ii)公司註冊證書指示特定類別的股票將選舉該董事,在此情況下,由該類別選舉的其他董事的大多數或由該類別選舉的唯一剩餘董事將填補該空缺。 | |
年度股東大會 | | | 每個財政年度至少召開一次年度股東大會。年度股東大會和任何特別股東大會必須在慕尼黑地區或管理委員會決定的德意志聯邦共和國組織章程中指定的其他城市舉行。年度股東大會和任何特別股東大會也可在任何其他地點舉行,前提是所有會議權利持有人均已同意該地點,且管理委員會和監事會成員已有機會向股東大會提供意見。 | | | 根據特拉華州法律,股東年會應在董事會不時指定的地點、日期和時間舉行,或在公司註冊證書或章程規定的地點、日期和時間舉行。 | |
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根據法律,除年度股東大會外,特別股東大會可由管理委員會或監事會召集。
單獨或與其他股東一起佔已發行股本至少1%的股東可提交一份
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| | 根據特拉華州法律,股東特別會議可由董事會或公司註冊證書或章程授權的一名或多名人士召開。 | |
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| | | 召開股東大會的書面請求,條件是這種請求包含對該大會將要處理的項目的詳細説明。管理委員會和監事會必須採取必要步驟,確保在收到這一請求後的四周內舉行股東大會,除非這將與MYT荷蘭公司的重大利益相沖突。如股東在提出要求後四個星期內仍未召開股東大會,則提出要求的股東可應其要求,獲法院以簡易程序授權召開股東大會。 | | | | |
股東大會通知 | | | 根據適用的荷蘭法律,除非公司章程另有規定或因公司章程細則規定的登記要求而適用,否則必須在股東大會召開前至少八天向股東發出通知。這些通知必須至少指明公司的名稱,以及股東大會的地點、日期和時間。此外,通知還必須包含議程項目。 | | | 根據特拉華州法律,除非公司註冊證書或章程另有規定,否則任何股東會議的書面通知必須在會議日期前不少於10天但不超過60天向每名有權在會議上投票的股東發出,並應具體説明會議的地點、日期、時間和目的。 | |
Proxy | | |
股東可以書面代表另一人出席公司股東大會、發言和表決。
關於管理委員會會議,管理委員會成員可以通過有權出席管理委員會會議的另一名管理委員會成員出具書面投票的方式參與投票。
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| | 根據特拉華州法律,在任何股東會議上,股東可以指定另一人代表該股東,但該代理人不得在其日期起三年後投票或行事,除非該代理人規定了更長的期限。特拉華州公司的董事不得出具代表董事作為董事投票權的代理。 | |
| | | 關於監事會會議,監事會 | | | | |
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| | | 董事會成員可以通過向另一名有權出席監事會會議的監事會成員出具書面投票的方式參與投票。 | | | | |
Preemptive Rights | | | 根據荷蘭法律,每位股東一般都有權按他或她在公司現有股本中持有的股份數量的比例,認購任何新股的認購權(俗稱優先購買權)。根據我們的組織章程細則,股東的任何優先認購權被完全排除,任何股東在任何進一步發行股份或授予任何認購股份的權利時均沒有任何優先認購權。 | | | 根據特拉華州法律,股東無權優先認購額外發行的股票或可轉換為此類股票的任何證券,除非公司註冊證書明確規定了此類權利。 | |
Authority to Allot | | | 根據荷蘭法律和MYT荷蘭公司章程,股東大會有權發行股票。大會可將其在這方面的權力轉授給MYT荷蘭的另一個法人機構,並可撤銷這種轉授。2020年9月17日,股東大會決議將發行股份的權力轉授給管理董事會,為期五年。發行股票的權力是無限的。股票發行自荷蘭公證人簽署發行股票的公證書之時起生效。 | | | 根據特拉華州的法律,如果公司的公司註冊證書有此規定,董事會有權授權發行股票。它可以授權發行以現金、任何有形或無形財產或公司的任何利益或其任何組合為對價的股本。它可以通過核準一個公式來確定這種對價的數額。在交易中沒有實際舞弊的情況下,董事對這種對價的價值的判斷是決定性的。 | |
董事和高級管理人員的責任 | | | 根據荷蘭法律,任何旨在免除管理或監事會成員因與公司有關的任何疏忽、過失、失職或違反信託行為而承擔的責任的條款,無論是在公司章程、任何合同或其他方面,都不得強制執行。 | | |
根據特拉華州法律,公司的公司註冊證書可包括一項條款,取消或限制董事因違反作為董事的受託責任而對公司及其股東造成的損害的個人責任。但是,沒有任何條款可以限制董事對以下各項的責任:
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任何違反董事忠誠義務的行為
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| | | 根據荷蘭法律,在特殊情況下,由於嚴重疏忽(Ernstig Verwijt)給公司、第三方或股東造成的任何損害,管理委員會成員和監事會成員都可能對公司、第三方或股東承擔責任。除破產或特殊情況外,只有公司有權向任何一家董事會的成員要求損害賠償。按照慣例,在通過年度賬目的過程中,公司可以放棄對管理委員會和監事會成員的索賠。這種豁免只涵蓋反映在年度賬目中的事項。 | | |
公司或其股東;
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非善意的行為或不作為,或涉及故意不當行為或明知違法的;
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故意或疏忽支付非法股息或股票購買或贖回;或
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董事牟取不正當個人利益的交易。
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Voting Rights | | | 每股普通股享有一票投票權。 | | | 特拉華州法律規定,除非公司註冊證書另有規定,否則每個股東持有的每股股本有權投一票。 | |
股東對某些交易進行投票 | | |
原則上,股東大會通過的任何決議,包括批准MYT荷蘭全部或幾乎所有資產的任何合併、合併、出售、租賃或交換或解散的決議,都需要出席並在有法定人數出席的股東大會上投票的人士以簡單多數的贊成票。
決議也可在會議之外通過,但須遵守荷蘭法律規定的要求,包括所有有開會權利的人都同意這種決策方法。
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一般來説,根據特拉華州的法律,除非公司註冊證書規定有更大的投票權,否則公司所有或幾乎所有資產的任何合併、合併、出售、租賃或交換或解散都需要:
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董事會批准;以及
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由有權投票的過半數流通股持有人投票批准,如公司註冊證書規定對任何類別或系列股票單獨投票,則由有權就此事投票的公司的該類別或系列股票的過半數流通股持有人批准。
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董事行為準則 | | | 管理委員會成員一般有責任 | | | 特拉華州法律沒有具體規定 | |
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對公司用心用功,管理委員會的每一位成員都要盡職盡責。適用的標準是管理委員會有能力的成員一絲不苟地履行自己的任務。
管理委員會負責管理公司。荷蘭法律沒有説明什麼是“管理”;被認為是管理公司一部分的範圍取決於被管理的企業類型、公司章程及其活動。
無論如何,荷蘭法律明確規定了以下義務:
(i)
保存公司財務狀況和與其活動有關的一切記錄,並保存公司的賬簿、記錄和其他數據庫(包括股東名冊),以便隨時確定公司的權利和義務;
(ii)
按時編制並向交易登記處提交公司年度賬目;
(iii)
在交易登記處註冊公司,並保持註冊信息的最新;
(iv)
籌備股東大會;以及
(v)
代表公司。
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董事的行為標準。董事受託責任的範圍一般由特拉華州法院確定。一般來説,董事有義務在知情的基礎上,以他們合理地認為符合股東最佳利益的方式,在不涉及自身利益的情況下采取行動。
特拉華州一家公司的董事對公司及其股東負有注意和忠誠的受託責任。注意義務一般要求董事本着善意行事,具有通常謹慎的人在類似情況下會採取的謹慎態度。根據這一義務,董事必須告知自己關於重大交易的所有合理可用的重要信息。忠實義務要求董事以他合理地認為符合公司最佳利益的方式行事。他不得利用自己的公司職位謀取私利或利益。一般而言,除某些例外情況外,董事的行為被推定為在知情的基礎上本着善意並真誠地相信所採取的行為符合公司的最佳利益。然而,這一推定可能會因違反其中一項受託責任的證據而被推翻。特拉華州法院還對特拉華州一家公司的董事實施了更高的行為標準,這些董事採取任何旨在挫敗公司控制權變更威脅的行動。
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| | | 監事會的職責是監督董事會的政策,監督公司的一般事務進程 | | | 此外,根據特拉華州法律,當特拉華州公司的董事會批准出售或拆分一家 | |
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| | | 以及與之相關的企業的信息,並向管理委員會提供建議。適用的標準是管理委員會中一名有能力的成員一絲不苟地履行其任務。 | | | 在某些情況下,董事會可能有責任獲得股東合理獲得的最高價值。 | |
| | | 根據荷蘭法律,公司利益延伸到所有公司利益相關者的利益,如股東、債權人、員工、客户和供應商。 | | | ||
股東行動 | | |
根據荷蘭法律,一般來説,在針對公司所犯錯誤的訴訟中,或在公司內部管理或監督存在違規情況的情況下,公司而不是其股東是適當的索賠人。因此,此類索賠只能由其管理委員會代表的公司提出。如果管理委員會的一名成員犯了錯誤,管理委員會的其他成員可以代表公司提出此類索賠。這並不排除第三方對犯了錯誤的管理委員會成員提出索賠。
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根據特拉華州的法律,如果公司本身未能強制執行權利,股東可以發起派生訴訟以強制執行公司的權利。投訴必須:
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説明在原告投訴的交易發生時,原告是股東,或此後根據法律的實施,原告的股份轉給了原告;以及
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(Br)或者(I)具體陳述原告為取得原告希望向董事提起的訴訟所作的努力以及原告未能取得該訴訟的原因,或者(Ii)或者陳述沒有作出努力的理由。
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| | | 如果在股東大會上以簡單多數票解決了公司對指定個人的索賠,則管理委員會或如果是針對管理委員會成員的索賠,則監事會有義務追究公司的索賠,但前提是公司的公司章程中規定了這一點。通過簡單多數投票,股東可以請求代表公司進行索賠。 | | |
此外,原告在衍生品訴訟期間必須始終是股東。未經特拉華州衡平法院批准,該訴訟不會被駁回或妥協。
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如果公司無法履行
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| | | |
| | |
The Netherlands
|
| |
Delaware
|
|
| | | 在履行第三方義務的情況下,如果管理委員會成員對第三方採取非法行為,公司債權人可以就某些不當行為向管理委員會成員提出損害賠償要求。 | | | | |
|
存取股人員或
ADS holders must pay: |
| |
For:
|
|
| $5.00 (or less) per 100 ADSs (or portion of ADSs) | | | 美國存託憑證的發行,包括因股份、權利或其他財產的分配而產生的發行 | |
| | | | 為取款目的取消美國存託憑證,包括存款協議終止的情況 | |
| $0.05 (or less) per ADS | | | 對美國存托股份持有者的任何現金分配 | |
| | | | 由託管人分配給美國存托股份持有人的分配給已存放證券(包括權利)持有人的證券的分配 | |
| 每個日曆年每個美國存托股份$0.05(或更少) | | | 託管服務 | |
| 註冊費或轉讓費 | | | 當您存入或提取股票時,我們股票登記簿上的股票以託管人或其代理人的名義進行轉讓和登記 | |
| 託管人的費用 | | | 電報和傳真傳輸(如果存款協議中明確規定) | |
| | | | 將外幣兑換成美元 | |
| 託管人或託管人必須為任何美國存託憑證或股票支付的税款和其他政府費用,如股票轉讓税、印花税或預扣税 | | | As necessary | |
| 託管人或其代理人為已交存證券支付的任何費用 | | | As necessary | |
Underwriters
|
| |
Number of ADSs
|
| |||
Morgan Stanley & Co. LLC
|
| | | | | | |
J.P. Morgan Securities LLC
|
| | | | | | |
瑞士信貸證券(美國)有限責任公司
|
| | | | | | |
UBS Securities LLC
|
| | | | | | |
Jefferies LLC
|
| | | | | | |
Cowen and Company, LLC
|
| | | | | | |
Total
|
| | | | 15,647,059 | | |
| | | | | | | | |
Total
|
| |||||||||
| | |
Per Share
|
| |
No Exercise
|
| |
Full Exercise
|
| |||||||||
Public offering price
|
| | | $ | | | | | $ | | | | | $ | | | |||
承保折扣和佣金由我們支付
|
| | | $ | | | | | $ | | | | | $ | | | |||
未扣除費用的收益給我們
|
| | | $ | | | | | $ | | | | | $ | | | |||
向出售股東扣除費用前的收益
|
| | | $ | | | | | $ | | | | | $ | | | |
Expenses
|
| |
Amount
|
| |||
美國證券交易委員會註冊費
|
| | | $ | 35,337 | | |
FINRA filing fee
|
| | | | 70,678 | | |
NYSE listing fee
|
| | | | 100,000 | | |
印刷費和雕刻費
|
| | | | 475,000 | | |
Legal fees and expenses
|
| | | | 3,725,000 | | |
會計費和費用
|
| | | | 7,480,000 | | |
Miscellaneous costs
|
| | | | 1,613,985 | | |
Total
|
| | | $ | 13,500,000 | | |
| | |
Page
|
| |||
合併財務報表 | | | | | | | |
獨立註冊會計師事務所報告
|
| | | | F-2 | | |
合併利潤和全面收益表
|
| | | | F-3 | | |
合併財務狀況表
|
| | | | F-4 | | |
合併權益變動表
|
| | | | F-5 | | |
現金流量表合併報表
|
| | | | F-6 | | |
合併財務報表附註
|
| | | | F-7 | | |
中期簡明合併財務報表(未經審計) | | | | | | | |
未經審計的簡明合併利潤和全面收益表
|
| | | | F-44 | | |
未經審計的簡明合併財務狀況報表
|
| | | | F-45 | | |
未經審計的簡明綜合權益變動表
|
| | | | F-46 | | |
未經審計的現金流量簡略合併表
|
| | | | F-47 | | |
簡明合併財務報表附註(未經審計)
|
| | | | F-48 | | |
| | | | | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
Note
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Net sales
|
| |
7,8
|
| | | | 303,520 | | | | | | 379,086 | | | | | | 449,487 | | |
不包括折舊和攤銷的銷售成本
|
| |
16
|
| | | | (160,469) | | | | | | (201,410) | | | | | | (239,546) | | |
Gross profit | | | | | | | | 143,051 | | | | | | 177,676 | | | | | | 209,941 | | |
運輸和付款成本
|
| | | | | | | (36,163) | | | | | | (44,104) | | | | | | (52,857) | | |
Marketing expenses
|
| | | | | | | (47,671) | | | | | | (55,767) | | | | | | (62,507) | | |
銷售、一般和行政費用
|
| |
9
|
| | | | (40,114) | | | | | | (52,038) | | | | | | (66,427) | | |
折舊及攤銷
|
| |
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 | | |
其他綜合收益
|
| | | | | | | (1,244) | | | | | | 1,406 | | | | | | 4,730 | | |
Comprehensive income
|
| | | | | | | 4,259 | | | | | | 3,057 | | | | | | 11,080 | | |
基本每股收益和稀釋後每股收益
|
| |
5.2,27
|
| | | € | 0.08 | | | | | € | 0.02 | | | | | € | 0.09 | | |
加權平均已發行普通股(基本和稀釋後)
|
| | | | | | | 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 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
無形資產和商譽
|
| |
13
|
| | | | 154,968 | | | | | | 155,066 | | | | | | 155,208 | | | | | | 154,966 | | |
財產和設備,淨額
|
| |
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 | | | | | | — | | |
非流動資產合計
|
| | | | | | | 186,785 | | | | | | 188,525 | | | | | | 182,907 | | | | | | 183,537 | | |
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Inventories
|
| |
16
|
| | | | 71,870 | | | | | | 106,715 | | | | | | 136,034 | | | | | | 169,131 | | |
貿易和其他應收賬款
|
| |
17
|
| | | | 3,686 | | | | | | 5,560 | | | | | | 5,648 | | | | | | 4,815 | | |
Other assets
|
| |
18
|
| | | | 5,518 | | | | | | 9,064 | | | | | | 8,440 | | | | | | 18,950 | | |
現金和現金等價物
|
| | | | | | | 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 | | |
股東權益和負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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) | | |
累計其他綜合收益
|
| | | | | | | (3,290) | | | | | | (4,534) | | | | | | (3,128) | | | | | | 1,602 | | |
股東權益合計
|
| | | | | | | 103,532 | | | | | | 108,111 | | | | | | 111,320 | | | | | | 64,377 | | |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
遞延所得税負債淨額
|
| |
12,24
|
| | | | 5,454 | | | | | | 5,315 | | | | | | 5,192 | | | | | | 1,130 | | |
非流動負債合計
|
| | | | | | | 138,467 | | | | | | 144,435 | | | | | | 150,218 | | | | | | 216,592 | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
流動負債總額
|
| | | | | | | 44,253 | | | | | | 61,008 | | | | | | 73,611 | | | | | | 104,831 | | |
Total liabilities
|
| | | | | | | 182,720 | | | | | | 205,443 | | | | | | 223,829 | | | | | | 321,423 | | |
股東權益和負債合計
|
| | | | | | | 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 | | |
其他綜合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | (1,244) | | | | | | (1,244) | | |
Comprehensive income
|
| | | | — | | | | | | — | | | | | | 5,503 | | | | | | (1,244) | | | | | | 4,259 | | |
基於股份的薪酬
|
| | |
|
—
|
| | | | | 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 | | |
其他綜合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 1,406 | | | | | | 1,406 | | |
Comprehensive income
|
| | | | — | | | | | | — | | | | | | 1,651 | | | | | | 1,406 | | | | | | 3,057 | | |
基於股份的薪酬
|
| | |
|
—
|
| | | | | 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 | | |
其他綜合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 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 | | |
基於股份的薪酬
|
| | | | — | | | | | | 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 | | | | | | | | | | | | | | | | | | | | | | |
折舊及攤銷
|
| |
13,14,15
|
| | | | 6,796 | | | | | | 7,686 | | | | | | 7,885 | | |
Finance expenses, net
|
| |
11
|
| | | | 4,835 | | | | | | 13,986 | | | | | | 11,119 | | |
基於股份的薪酬
|
| |
25
|
| | | | 320 | | | | | | 152 | | | | | | 65 | | |
Income tax expense
|
| |
12
|
| | | | 3,468 | | | | | | 3,439 | | | | | | 3,441 | | |
經營性資產和負債變動 | | | | | | | | | | | | | | | | | | | | | | |
增加(減少)撥備
|
| |
22
|
| | | | 3 | | | | | | 1 | | | | | | (200) | | |
庫存增加
|
| |
16
|
| | | | (34,845) | | | | | | (29,319) | | | | | | (33,097) | | |
貿易和其他應收賬款減少(增加)
|
| | | | | | | (1,874) | | | | | | (88) | | | | | | 833 | | |
其他資產(增加)減少
|
| |
18
|
| | | | (3,546) | | | | | | 624 | | | | | | (10,510) | | |
其他負債增加
|
| |
23
|
| | | | 5,988 | | | | | | 12,642 | | | | | | 17,894 | | |
合同負債增加
|
| | | | | | | 1,816 | | | | | | 690 | | | | | | 2,210 | | |
貿易和其他應付款增加(減少)
|
| | | | | | | 8,838 | | | | | | (1,867) | | | | | | 6,745 | | |
Income taxes paid
|
| | | | | | | (2,164) | | | | | | (7,230) | | | | | | (2,176) | | |
經營活動提供的現金淨額(用於)
|
| | | | | | | (4,862) | | | | | | 2,367 | | | | | | 10,559 | | |
財產和設備及無形資產支出
|
| | | | | | | (5,495) | | | | | | (1,845) | | | | | | (2,420) | | |
出售財產和設備的收益
|
| | | | | | | 64 | | | | | | — | | | | | | — | | |
淨現金(用於)投資活動
|
| | | | | | | (5,431) | | | | | | (1,845) | | | | | | (2,420) | | |
銀行負債收益
|
| |
20
|
| | | | 4,500 | | | | | | 25,649 | | | | | | 90,750 | | |
償還銀行債務
|
| |
20
|
| | | | (4,500) | | | | | | (22,000) | | | | | | (84,399) | | |
Lease payments
|
| | | | | | | (3,822) | | | | | | (5,070) | | | | | | (4,256) | | |
Interest paid
|
| |
11
|
| | | | (588) | | | | | | (671) | | | | | | (2,973) | | |
融資活動提供的現金淨額(用於)
|
| | | | | | | (4,410) | | | | | | (2,092) | | | | | | (878) | | |
現金及現金等價物淨(減)增
|
| | | | | | | (14,703) | | | | | | (1,570) | | | | | | 7,261 | | |
期初現金和現金等價物
|
| | | | | | | 18,393 | | | | | | 3,690 | | | | | | 2,120 | | |
匯率變動對現金和現金等價物的影響
|
| | | | | | | — | | | | | | — | | | | | | (14) | | |
期末現金和現金等價物
|
| | | | | | | 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服務有限公司
|
| | Munich, Germany | | | | | 100% | | |
mytheresa商業信息諮詢有限公司(3)
|
| | Shanghai, China | | | | | 100% | | |
Asset type
|
| |
Estimated useful life
|
|
租賃改進
|
| |
在租賃期內
|
|
其他固定資產和辦公設備
|
| |
3 – 15 years
|
|
New or revised standard
|
| |
Effective date
|
|
IFRS 4(A)保險合同 - 推遲IFRS 9
|
| |
January 1, 2021
|
|
IFRS 17(A) Insurance Contracts
|
| |
January 1, 2023
|
|
國際會計準則1(A)財務報表列報:流動負債和非流動負債的分類
|
| |
January 1, 2023
|
|
國際會計準則1(A)和國際會計準則8(A)材料定義
|
| |
January 1, 2020
|
|
IFRS 3(A)企業合併
|
| |
January 1, 2022
|
|
IFRS 9(A)、IAS 39(A)和IFRS 7(A)利率基準改革
|
| |
January 1, 2020
|
|
《國際會計準則》16(A)財產、廠房和設備
|
| |
January 1, 2022
|
|
《國際會計準則》第37(A)條、或有負債和或有資產
|
| |
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 | | |
折舊及攤銷
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (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 | | |
折舊及攤銷
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (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 | | |
折舊及攤銷
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (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
|
| |||||||||
人事相關費用
|
| | | | (33,590) | | | | | | (41,601) | | | | | | (50,910) | | |
租金和其他與設施相關的費用
|
| | | | (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 | | |
外匯收益,淨額
|
| | | | 542 | | | | | | — | | | | | | 65 | | |
Subleasing income
|
| | | | — | | | | | | 478 | | | | | | — | | |
| | | | | 2,277 | | | | | | 2,499 | | | | | | 2,127 | | |
Other expenses | | | | | | | | | | | | | | | | | | | |
淨匯兑損失
|
| | | | (308) | | | | | | (704) | | | | | | — | | |
其他運營費用
|
| | | | (470) | | | | | | (800) | | | | | | (1,482) | | |
| | | | | (778) | | | | | | (1,504) | | | | | | (1,482) | | |
| | | | | 1,499 | | | | | | 995 | | | | | | 645 | | |
|
| | |
Year ended June 30,
|
| |||||||||||||||
(in € thousands)
|
| |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
Finance expenses | | | | | | | | | | | | | | | | | | | |
股東貸款利息支出
|
| | | | (8,069) | | | | | | (8,634) | | | | | | (7,492) | | |
股東貸款匯兑損失,淨額
|
| | | | — | | | | | | (4,682) | | | | | | (2,209) | | |
循環信貸的利息支出
|
| | | | (53) | | | | | | (185) | | | | | | (951) | | |
租賃利息支出
|
| | | | (535) | | | | | | (486) | | | | | | (523) | | |
| | | | | (8,657) | | | | | | (13,987) | | | | | | (11,175) | | |
Finance income | | | | | | | | | | | | | | | | | | | |
股東貸款利息收入
|
| | | | — | | | | | | 1 | | | | | | 56 | | |
股東貸款的外匯收益,淨額
|
| | | | 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) | | |
前期利息結轉確認遞延税項資產
|
| | | | — | | | | | | — | | | | | | 1,400 | | |
貿易税加計扣除
|
| | | | (269) | | | | | | (331) | | | | | | (233) | | |
其他不可扣除的費用
|
| | | | (625) | | | | | | (778) | | | | | | (874) | | |
Tax free income
|
| | | | 1,438 | | | | | | 1,297 | | | | | | 108 | | |
集團税率與地方税率之差
|
| | | | 54 | | | | | | 32 | | | | | | 57 | | |
Prior year adjustments
|
| | | | — | | | | | | — | | | | | | (85) | | |
虧損結轉時未確認遞延税項資產
|
| | | | (583) | | | | | | (1,062) | | | | | | (18) | | |
Others
|
| | | | (122) | | | | | | (79) | | | | | | (32) | | |
Income tax expense
|
| | | | (3,468) | | | | | | (3,439) | | | | | | (3,441) | | |
實際總所得税率(%)
|
| | | | 38.7% | | | | | | 67.6% | | | | | | 35.1% | | |
| | |
As of June 30,
|
| |||||||||||||||||||||
(in € thousands)
|
| |
July 1, 2017
|
| |
2018
|
| |
2019
|
| |
2020
|
| ||||||||||||
壽命有限的無形資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
Software and license
|
| | | | 491 | | | | | | 589 | | | | | | 731 | | | | | | 489 | | |
壽命不定的無形資產
|
| | | | | | | | | | | | | | | | | | | | | | | | |
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 | | | | | | | | | | | | | | | | | | | |
財政年度開始
|
| | | | 1,996 | | | | | | 2,571 | | | | | | 3,146 | | |
Additions
|
| | | | 575 | | | | | | 575 | | | | | | 220 | | |
End of fiscal year
|
| | | | 2,571 | | | | | | 3,146 | | | | | | 3,366 | | |
累計攤銷 | | | | | | | | | | | | | | | | | | | |
財政年度開始
|
| | | | 1,504 | | | | | | 1,982 | | | | | | 2,415 | | |
當年攤銷費用
|
| | | | 478 | | | | | | 433 | | | | | | 462 | | |
End of fiscal year
|
| | | | 1,982 | | | | | | 2,415 | | | | | | 2,877 | | |
年終賬面金額
|
| | | | 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% | | |
終端收入增長率
|
| | | | 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 | | |
累計折舊和減值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | | | 1,852 | | | | | | 3,557 | | | | | | 5,409 | | |
當年折舊費用
|
| | | | 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 | | |
累計折舊和減值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2018
|
| | | | 2,072 | | | | | | 4,393 | | | | | | 6,465 | | |
當年折舊費用
|
| | | | 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 | | |
累計折舊和減值 | | | | | | | | | | | | | | | | | | | |
(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 | | |
當年折舊費用
|
| | | | 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 | | |
累計折舊和減值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2017
|
| | |
|
—
|
| | | |
|
—
|
| | | | | — | | |
當年折舊費用
|
| | | | 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 | | |
累計折舊和減值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2018
|
| | | | 5,130 | | | | | | 13 | | | | | | 5,143 | | |
當年折舊費用
|
| | | | 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 | | |
累計折舊和減值 | | | | | | | | | | | | | | | | | | | |
As of July 1, 2019
|
| | | | 10,250 | | | | | | 26 | | | | | | 10,276 | | |
當年折舊費用
|
| | | | 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 | | | | | | | | | | | | | | | | | | | | | | | | | |
可變利息股東貸款(1)
|
| | | | 77,639 | | | | | | 80,807 | | | | | | 88,425 | | | | | | — | | |
可變利息股東貸款(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 | | | | | | — | | |
固定利息股東貸款(3)
|
| | | | — | | | | | | — | | | | | | — | | | | | | 57,380 | | |
固定利息股東貸款(3)
|
| | | | — | | | | | | — | | | | | | — | | | | | | 133,814 | | |
| | |
2018
|
| |
2019
|
| |
2020
|
| |||||||||
(in € thousands)
|
| | | | | | | | | | | | | | | | | | |
財政年度開始
|
| | | | 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
|
| |||||||||||||||||||||||||||
財政年度開始
|
| | | | 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
|
| ||||||||||||
與人員相關的負債
|
| | | | 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 | | |
銷售税負債
|
| | | | 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
|
| |||||||||
遞延納税負債淨額 | | | | | | | | | | | | | | | | | | | |
財政年度開始
|
| | | | (5,454) | | | | | | (5,315) | | | | | | (5,192) | | |
通過股權確認(1)
|
| | | | — | | | | | | — | | | | | | 2,318 | | |
通過損益確認
|
| | | | 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
|
| ||||||||||||||||||
無形資產和商譽
|
| | | | 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) | | |
使用權資產、合同資產等
assets |
| | | | — | | | | | | (7,228) | | | | | | — | | | | | | (6,253) | | | | | | — | | | | | | (7,335) | | |
租賃負債、合同負債等
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
|
| |||||||||
歸入資本公積(年初)
|
| | | | 517 | | | | | | 837 | | | | | | 989 | | |
Expense related to: | | | | | | | | | | | | | | | | | | | |
Stock options
|
| | | | 17 | | | | | | 25 | | | | | | 28 | | |
Restricted stock
|
| | | | 303 | | | | | | 127 | | | | | | 37 | | |
歸入資本公積金(年終)
|
| | | | 837 | | | | | | 989 | | | | | | 1,054 | | |
| | |
Time-vested Options
|
| |
基於性能的選項
|
| | | | | | | ||||||||||||||||||
| | |
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
|
| | | | — | | | | | | 不適用。 | | | | | | — | | | | | | 不適用。 | | | | | | (289) | | |
June 30, 2018
|
| | | | 2,205 | | | | | | 500 | | | | | | 1,820 | | | | | | 1,000 | | | | | | 1,078 | | |
Options forfeited
|
| | | | (200) | | | | | | 500 | | | | | | (200) | | | | | | 1,000 | | | | | | (65) | | |
Options exercised
|
| | | | — | | | | | | 不適用。 | | | | | | — | | | | | | 不適用。 | | | | | | (621) | | |
June 30, 2019
|
| | | | 2,005 | | | | | | 500 | | | | | | 1,620 | | | | | | 1,000 | | | | | | 392 | | |
Options forfeited
|
| | | | — | | | | | | 不適用。 | | | | | | — | | | | | | 不適用。 | | | | | | — | | |
Options exercised
|
| | | | — | | | | | | 不適用。 | | | | | | — | | | | | | 不適用。 | | | | | | (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 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融資產 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Other assets
|
| | | | 13 | | | | | | — | | | |
FVTPL
|
| | | | 13 | | | | | | Level 2 | | |
流動金融資產 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | 3,686 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
現金和現金等價物
|
| | | | 18,393 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Other assets
|
| | | | 5,518 | | | | | | 2,097 | | | | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 36 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
其中的其他金融資產
|
| | | | 3,385 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 108,722 | | | | | | — | | | |
Amortized cost
|
| | | | 113,511 | | | | | | Level 2 | | |
Lease liabilities
|
| | | | 20,297 | | | | | | 20,297 | | | |
N/A
|
| | | | — | | | | | | — | | |
Other liabilities
|
| | | | — | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
流動財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Lease liabilities
|
| | | | 3,803 | | | | | | 3,803 | | | |
N/A
|
| | | | — | | | | | | — | | |
Trade and other payables
|
| | | | 22,442 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Other liabilities
|
| | | | 15,966 | | | | | | 9,507 | | | | | | | | | | | | | | | | | |
其他金融負債
|
| | | | 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 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
Other assets
|
| | | | 65 | | | | | | — | | | |
FVTPL
|
| | | | 65 | | | |
Level 2
|
|
流動金融資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | 5,560 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
現金和現金等價物
|
| | | | 3,690 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other assets
|
| | | | 9,064 | | | | | | 5,643 | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 36 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其中的其他金融資產
|
| | | | 3,385 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 114,208 | | | | | | — | | | |
Amortized cost
|
| | | | 116,811 | | | |
Level 2
|
|
Lease liabilities
|
| | | | 18,344 | | | | | | 18,344 | | | |
N/A
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 1,121 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
流動財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
Lease liabilities
|
| | | | 4,986 | | | | | | 4,986 | | | |
N/A
|
| | | | — | | | |
—
|
|
Trade and other payables
|
| | | | 31,280 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 20,884 | | | | | | 10,139 | | | | | | | | | | | | | | |
其他金融負債
|
| | | | 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 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
Other assets
|
| | | | 184 | | | | | | — | | | |
FVTPL
|
| | | | 184 | | | |
Level 2
|
|
流動金融資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | 5,648 | | | | | | — | | | | | | | | | | | | | | |
其中的貿易應收賬款
|
| | | | 5,617 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其他應收賬款
|
| | | | 31 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
現金和現金等價物
|
| | | | 2,120 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other assets
|
| | | | 8,440 | | | | | | 7,232 | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 90 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其中的其他金融資產
|
| | | | 1,118 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 126,079 | | | | | | — | | | |
Amortized cost
|
| | | | 131,168 | | | |
Level 2
|
|
Lease liabilities
|
| | | | 13,675 | | | | | | 13,675 | | | |
N/A
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 3,515 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
流動財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | | | | | | | | | | | | | |
其他金融負債
|
| | | | 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 | | | | | | | | | | | | | | | | | | | | | | | | | |
流動金融資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | 4,815 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
現金和現金等價物
|
| | | | 9,367 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
Other assets
|
| | | | 18,950 | | | | | | 8,886 | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 1,805 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
其中的其他金融資產
|
| | | | 8,259 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 191,194 | | | | | | — | | | |
Amortized cost
|
| | | | 192,338 | | | |
Level 2
|
|
Lease liabilities
|
| | | | 13,928 | | | | | | 13,928 | | | |
N/A
|
| | | | — | | | |
—
|
|
Other liabilities
|
| | | | 5,905 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
流動財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | | | | | | | | | | | | | |
其他金融負債
|
| | | | 15,160 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | |
—
|
|
| | |
Year ended June 30,
|
| |||||||||||||||||||||
| | |
July 1, 2017
|
| |
2018
|
| |
2019
|
| |
2020
|
| ||||||||||||
(in € thousands)
|
| |
Carrying
amount |
| |
Carrying
amount |
| |
Carrying
amount |
| |
Carrying
amount |
| ||||||||||||
按攤銷成本(AC)計量的金融資產
|
| | | | 25,500 | | | | | | 12,671 | | | | | | 8,976 | | | | | | 24,246 | | |
按公允價值通過利潤或
計量的金融資產
Loss |
| | | | 13 | | | | | | 65 | | | | | | 184 | | | | | | — | | |
按攤銷成本(AC)計量的金融負債
|
| | | | 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
|
| |||||||||
按攤銷成本(AC)計量的金融資產
|
| | | | 17 | | | | | | — | | | | | | — | | |
按攤銷成本(AC)計量的金融負債
|
| | | | (4,290) | | | | | | (13,439) | | | | | | (12,988) | | |
按公允價值通過損益計量的金融資產和金融負債
|
| | | | 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
|
| |||||||||
財政年度開始
|
| | | | 29 | | | | | | 46 | | | | | | 46 | | |
期間增加/減少損失準備
|
| | | | 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 | | |
不包括折舊和攤銷的銷售成本
|
| | | | 7 | | | | | | (52,766) | | | | | | (67,678) | | |
Gross profit
|
| | | | | | | | | | 46,346 | | | | | | 58,681 | | |
運輸和付款成本
|
| | | | | | | | | | (13,141) | | | | | | (14,833) | | |
Marketing expenses
|
| | | | | | | | | | (15,816) | | | | | | (17,441) | | |
銷售、一般和行政費用
|
| | | | | | | | | | (13,955) | | | | | | (15,556) | | |
折舊及攤銷
|
| | | | | | | | | | (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(虧損)收入
|
| | | | | | | | | | (7,856) | | | | | | 13,391 | | |
所得税優惠(費用)
|
| | | | | | | | | | 3,545 | | | | | | (3,762) | | |
Net (loss) income
|
| | | | | | | | | | (4,311) | | | | | | 9,629 | | |
Cash Flow Hedge
|
| | | | | | | | | | (1,282) | | | | | | 871 | | |
與現金流對衝相關的所得税
|
| | | | | | | | | | 356 | | | | | | (242) | | |
其他綜合(虧損)收入
|
| | | | | | | | | | (926) | | | | | | 629 | | |
綜合(虧損)收益
|
| | | | | | | | | | (5,237) | | | | | | 10,258 | | |
基本每股收益和稀釋後每股收益
|
| | | | 10 | | | | | € | (0.06) | | | | | € | 0.14 | | |
加權平均已發行普通股(基本和稀釋後)
|
| | | | | | | | | | 70,190,687 | | | | | | 70,190,687 | | |
(in € thousands)
|
| |
Note
|
| |
June 30,
2020 |
| |
September 30,
2020 |
| ||||||
Assets | | | | | | | | | | | | | | | | |
Non-current assets | | | | | | | | | | | | | | | | |
無形資產和商譽
|
| | | | | | | 154,966 | | | | | | 154,959 | | |
財產和設備,淨額
|
| | | | | | | 9,570 | | | | | | 9,772 | | |
Right-of-use assets
|
| | | | | | | 19,001 | | | | | | 17,693 | | |
非流動資產合計
|
| | | | | | | 183,537 | | | | | | 182,424 | | |
Current assets | | | | | | | | | | | | | | | | |
Inventories
|
| | | | | | | 169,131 | | | | | | 202,459 | | |
貿易和其他應收賬款
|
| | | | | | | 4,815 | | | | | | 5,785 | | |
Other assets
|
| | | | | | | 18,950 | | | | | | 16,970 | | |
現金和現金等價物
|
| | | | | | | 9,367 | | | | | | 5,900 | | |
Total current assets
|
| | | | | | | 202,263 | | | | | | 231,114 | | |
Total assets
|
| | | | | | | 385,800 | | | | | | 413,538 | | |
股東權益和負債 | | | | | | | | | | | | | | | | |
Subscribed capital
|
| | | | | | | 1 | | | | | | 1 | | |
Capital reserve
|
| |
8
|
| | | | 91,008 | | | | | | 91,015 | | |
Accumulated Deficit
|
| | | | | | | (28,234) | | | | | | (18,605) | | |
其他綜合收益
|
| |
9
|
| | | | 1,602 | | | | | | 2,231 | | |
股東權益合計
|
| | | | | | | 64,377 | | | | | | 74,642 | | |
非流動負債 | | | | | | | | | | | | | | | | |
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 | | |
遞延納税負債淨額
|
| | | | | | | 1,130 | | | | | | 4,421 | | |
非流動負債合計
|
| | | | | | | 216,592 | | | | | | 214,328 | | |
流動負債 | | | | | | | | | | | | | | | | |
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 | | |
流動負債總額
|
| | | | | | | 104,831 | | | | | | 124,568 | | |
Total liabilities
|
| | | | | | | 321,423 | | | | | | 338,896 | | |
股東權益和負債合計
|
| | | | | | | 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) | | |
其他全面虧損
|
| | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | | | (926) | | | | | | 3,716 | | | | | | 2,790 | | |
Comprehensive loss
|
| | | | — | | | | | | — | | | | | | (4,311) | | | | | | (926) | | | | | | 3,716 | | | | | | (1,521) | | |
Legal Reorganization
|
| | | | (71) | | | | | | 36,252 | | | | | | | | | | | | — | | | | | | — | | | | | | 36,181 | | |
基於股份的薪酬
|
| | | | — | | | | | | 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 | | |
其他綜合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 629 | | | | | | — | | | | | | 629 | | |
Comprehensive income
|
| | | | — | | | | | | — | | | | | | 9,629 | | | | | | 629 | | | | | | — | | | | | | 10,258 | | |
基於股份的薪酬
|
| | | | — | | | | | | 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 | | | | | | | | | | | | | | | | |
折舊及攤銷
|
| | | | | | | 1,877 | | | | | | 2,021 | | |
Finance expense (income), net
|
| | | | | | | 9,373 | | | | | | (5,182) | | |
基於股份的薪酬
|
| | | | | | | 29 | | | | | | 7 | | |
Income tax (income) expense
|
| | | | | | | (3,545) | | | | | | 3,762 | | |
經營性資產和負債變動 | | | | | | | | | | | | | | | | |
Increase in provisions
|
| | | | | | | 4 | | | | | | 129 | | |
庫存增加
|
| | | | | | | (16,939) | | | | | | (33,328) | | |
貿易和其他應收賬款減少(增加)
|
| | | | | | | 3,662 | | | | | | (970) | | |
Decrease in other assets
|
| | | | | | | 3,261 | | | | | | 1,980 | | |
(減少)其他負債增加
|
| | | | | | | (4,473) | | | | | | 2,879 | | |
合同負債增加
|
| | | | | | | 1,020 | | | | | | 600 | | |
貿易和其他應付款減少
|
| | | | | | | (11,293) | | | | | | (14,905) | | |
Income taxes paid
|
| | | | | | | (661) | | | | | | — | | |
經營活動的現金淨額(流出)
|
| | | | | | | (21,996) | | | | | | (33,378) | | |
財產和設備及無形資產支出
|
| | | | | | | (619) | | | | | | (904) | | |
投資活動的淨現金(流出)
|
| | | | | | | (619) | | | | | | (904) | | |
Interest paid
|
| | | | | | | (589) | | | | | | (547) | | |
銀行負債收益
|
| | | | | | | 29,000 | | | | | | 37,810 | | |
償還銀行債務
|
| | | | | | | (2,057) | | | | | | (5,000) | | |
Lease payments
|
| | | | | | | (1,227) | | | | | | (1,429) | | |
融資活動的現金淨流入
|
| | | | | | | 25,127 | | | | | | 30,834 | | |
現金及現金等價物淨增(減)
|
| | | | | | | 2,512 | | | | | | (3,448) | | |
期初現金和現金等價物
|
| | | | | | | 2,120 | | | | | | 9,367 | | |
匯率變動對現金和現金等價物的影響
|
| | | | | | | — | | | | | | (19) | | |
期末現金和現金等價物
|
| | | | | | | 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
|
| |
折舊及攤銷
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (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 | | |
折舊及攤銷
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | (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 | | |
歐洲(不包括德國)
|
| | | | 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
|
| ||||||
基於共享的薪酬
|
| | | | 29 | | | | | | 7 | | |
其他長期員工福利
|
| | | | 561 | | | | | | 745 | | |
Total | | | | | 590 | | | | | | 752 | | |
| | |
For the three months ended
September 30, |
| |||||||||
(in € thousands)
|
| |
2019
|
| |
2020
|
| ||||||
歸入資本公積(年初)
|
| | | | 989 | | | | | | 1,055 | | |
Expense related to: | | | | | | | | | | | | | |
Stock options
|
| | | | 7 | | | | | | 7 | | |
Restricted stock
|
| | | | 22 | | | | | | — | | |
歸入資本公積金(年終)
|
| | | | 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
|
| | | | — | | | | | | 不適用 | | | | | | | | | | | | — | | | | | | 不適用 | | | | | | | | | | | | — | | |
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
|
| | | | — | | | | | | 不適用 | | | | | | | | | | | | — | | | | | | 不適用 | | | | | | | | | | | | — | | |
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 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流動金融資產
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | 4,815 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
現金和現金等價物
|
| | | | 9,367 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
Other assets
|
| | | | 18,950 | | | | | | 8,886 | | | | | | | | | | | | | | | | | |
thereof deposits
|
| | | | 1,805 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
thereof other financial
assets |
| | | | 8,259 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融負債
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 191,194 | | | | | | — | | | |
Amortized cost
|
| | | | 192,338 | | | | | | 2級 | | |
Lease liabilities
|
| | | | 13,928 | | | | | | 13,928 | | | |
N/A
|
| | | | — | | | | | | — | | |
Other liabilities
|
| | | | 5,905 | | | | | | — | | | |
Amortized cost
|
| | | | — | | | | | | — | | |
流動財務負債
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
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日的三個月
|
| ||||||||||||||||||||||||
(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 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流動金融資產
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
衍生工具(對衝會計)
|
| | | | 871 | | | | | | — | | | |
N/A
|
| | | | | | | | | | 2級 | | |
財務負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動金融負債
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
Shareholder Loans
|
| | | | 185,376 | | | | | | — | | | |
Amortized cost
|
| | | | 194,792 | | | | | | 2級 | | |
流動財務負債
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
衍生工具(對衝會計)
|
| | | | — | | | | | | — | | | |
N/A
|
| | | | | | | | | | 2級 | | |
| 摩根士丹利 | | |
摩根大通
|
|
| 瑞士信貸 | | |
瑞銀投資銀行
|
|
| 傑富瑞 | | |
考恩
|
|
| 1.1 | | | 承保協議格式。 | |
| 3.1* | | | 修訂和重新修訂註冊人的組織備忘錄和章程。 | |
| 3.2* | | | 註冊人監事會議事規則。 | |
| 3.3* | | | 註冊人管理委員會議事規則。 | |
| 4.1* | | | 根據其發行的美國存托股份的登記人、存託人、持有人和實益所有人之間的存託協議格式。 | |
| 4.2* | | | 證明美國存托股份的美國存託憑證格式(包括在附件4.1中)。 | |
| 5.1 | | | 註冊人的荷蘭公司法律顧問Baker&McKenzie Amsterden N.V.對普通股有效性的意見。 | |
| 8.1* | | | 註冊人的美國税務律師Baker&McKenzie LLP對美國税務問題的意見。 | |
| 8.2* | | | 註冊的德國税務律師Baker&McKenzie Partnerschaft von Rechtsanwälten and Steuerberatern MBB對德國税務問題的意見。 | |
| 8.3* | | | 登記人荷蘭税務律師Baker&McKenzie Amsterden N.V.對荷蘭税務問題的意見。 | |
| 10.1* | | | MYT荷蘭母公司B.V.2020綜合激勵薪酬計劃。 | |
| 21.1* | | | 子公司列表。 | |
| 23.1 | | | 經獨立註冊會計師事務所KPMG AG Wirtschaftsprügersgesellschaft同意。 | |
| 23.2 | | | 荷蘭阿姆斯特丹Baker&McKenzie律師事務所同意(包含在附件5.1中)。 | |
| 23.3* | | | Baker&McKenzie LLP同意(包含在附件8.1中)。 | |
| 23.4* | | | Baker&McKenzie Partnerschaft von Rechtsanwälten and Steuerberatern MBB同意(包含在附件8.2中)。 | |
| 23.5* | | | 經荷蘭阿姆斯特丹Baker&McKenzie律師事務所同意(包含在附件8.3中)。 | |
| 24.1* | | | 邁克爾·克里格、馬丁·比爾、丹尼斯·吉斯、瑪喬麗·勞、塞薩爾·魯傑羅、蘇珊·蓋爾·賽德曼和薩莎·扎恩德的授權書。 | |
| 24.2* | | | David B.卡普蘭和米凱拉·託德的授權書。 | |
| 99.1* | | | 塞巴斯蒂安·迪茲曼同意被列為管理委員會任命的人。 | |
| 99.2* | | | 駱家輝同意被列為管理委員會任命的人。 | |
| 99.3* | | | 伊莎貝爾·梅同意被列為管理委員會任命的人。 | |
|
Signature
|
| |
Title
|
|
|
/s/ Michael Kliger
Michael Kliger
|
| | 首席執行官兼管理委員會成員(首席執行官) | |
|
*
Dr. Martin Beer
|
| | 首席財務官兼管理委員會成員(首席財務官和主要會計官) | |
|
*
Dennis Gies
|
| | 監事會成員 | |
|
*
David B. Kaplan
|
| | 監事會主席 | |
|
*
Marjorie Lao
|
| | 監事會成員 | |
|
*
Cesare Ruggiero
|
| | 監事會成員 | |
|
*
Susan Gail Saideman
|
| | 監事會成員 | |
|
*
Michaela Tod
|
| | 監事會成員 | |
|
*
Sascha Zahnd
|
| | 監事會成員 | |
| | | |
By:
/s/ Colleen A. De Vries
|
| ||||||
| | | | | | | Name: | | | Colleen A. De Vries | |
| | | | | | | Title: | | | 代表科鋭環球股份有限公司的總裁副總 | |