Business Combination (Tables)

6 Months Ended

Mar. 31, 2026

Disclosure of detailed information about business combination [line items]

Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed in the Acquisition

The preliminary fair values of assets acquired and liabilities assumed in the acquisition are as follows:


(EUR in thousands)
Assets
Intangible assets (other than goodwill)		689
Property, plant and equipment		577
Right-of-use assets		5,683
Deferred tax assets		535
Other current and non-current assets		704
Inventories		39,501
Trade and other receivables		4,862
Cash and cash equivalents		2,715
Total assets		55,266
Liabilities
Lease liabilities		(5,656)
Provisions		(27)
Deferred tax liabilities		(207)
Trade and other payables		(88)
Accrued liabilities		(751)
Contract liabilities		(331)
Current tax liabilities		(897)
Other current liabilities		(53)
Total liabilities		(8,010)

Total identifiable net assets at fair value		47,256

Gain on bargain purchase		12,291
Total consideration		34,965

Cash consideration payable to Sellers		13,763
Settlement of Accounts receivables from Birkenstock Australia		21,202
Total consideration		34,965