(5) Trade and other financial receivables
Trade and other financial receivables amounted to EUR 133,289 thousand (30 June 2025: EUR 126,822 thousand).
Of that figure, EUR 3,476 thousand (30 June 2025: EUR 7,507 thousand) related to other financial receivables and EUR 129,814 thousand to trade receivables (30 June 2025: EUR 119,315 thousand).
Trade receivables included EUR 102,745 thousand in transfer receivables (30 June 2025: EUR 87,402 thousand).
In accordance with IFRS 15, the Group recognises an asset related to products sold with a right of return on the basis of the expected returns. This corresponds to the refund liability. As at 30 June 2026, the asset for the corresponding right of return of these products amounted to EUR 28 thousand (30 June 2025: EUR 34 thousand).
EUR ‘000 |
|
30/06/2026 |
|
30/06/2025 |
|---|---|---|---|---|
|
|
|
|
|
Trade receivables |
|
49,616 |
|
46,231 |
Less allowances |
|
0 |
|
0 |
Net trade receivables |
|
49,616 |
|
46,231 |
|
|
|
|
|
Other financial receivables |
|
799 |
|
1,236 |
|
|
50,414 |
|
47,467 |
Non-current trade receivables are generally discounted using the effective interest method and measured at amortised cost. Non-current receivables that can potentially be sold as part of factoring are measured at fair value. Please refer to Note 31 for information on the classification and fair values of these items.
EUR ‘000 |
|
30/06/2026 |
|
30/06/2025 |
|---|---|---|---|---|
|
|
|
|
|
Trade receivables |
|
84,139 |
|
75,717 |
Less allowances |
|
-3,941 |
|
-2,632 |
Net trade receivables |
|
80,198 |
|
73,084 |
|
|
|
|
|
Other financial receivables |
|
2,677 |
|
6,270 |
|
|
82,875 |
|
79,355 |
Current trade receivables and other financial receivables do not bear interest and mostly have a maturity of up to three months. Please refer to Note 31 for information on the fair values of these items.