SIGNA Sports United N.V.
CIK:0001869858|SEC Filings
Consolidated Statements of Cash Flows - EUR (€) € in Millions |
12 Months Ended | ||||||||
|---|---|---|---|---|---|---|---|---|---|
Sep. 30, 2022 |
Sep. 30, 2021 |
Sep. 30, 2020 |
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| Statement of cash flows [abstract] | |||||||||
| Loss before taxes from continuing operations | € (565.9) | € (36.2) | [1] | € (22.6) | [2] | ||||
| Loss before taxes from discontinued operations | (26.4) | (8.3) | [2] | (5.0) | [2] | ||||
| Loss before taxes from continuing operations | (592.3) | (44.4) | [2] | (27.6) | [2] | ||||
| Adjustments for | |||||||||
| Depreciation, amortization and impairment | 308.8 | 29.1 | [2] | 24.5 | [2] | ||||
| Income from investments accounted for using the equity method | 1.2 | 1.3 | [1] | 0.7 | [2] | ||||
| Net finance costs | (15.0) | 4.6 | [2] | 7.1 | [2] | ||||
| Equity-based compensation expense | 17.1 | 2.7 | 0.1 | ||||||
| Other non-cash income and expenses | 1.7 | (3.9) | [2] | 0.0 | [2] | ||||
| Listing expenses (IFRS 2 service charge) | 121.9 | 0.0 | [2] | 0.0 | [2] | ||||
| Change in other non-current assets | 1.3 | (0.7) | [2] | (0.2) | [2] | ||||
| Change in other non-current liabilities | 8.9 | 0.7 | [2] | (0.3) | [2] | ||||
| Change in: | |||||||||
| Inventories | (40.4) | (29.2) | [2] | (10.9) | [2] | ||||
| Trade receivables | 3.3 | (4.6) | [2] | (1.1) | [2] | ||||
| Other current financial assets | (0.1) | (10.7) | [2] | (3.5) | [2] | ||||
| Other current assets | (9.9) | (12.2) | [2] | 4.4 | [2] | ||||
| Current provisions | (3.9) | 2.0 | [2] | 2.5 | [2] | ||||
| Trade payables | 32.4 | 19.0 | [2] | (9.0) | [2] | ||||
| Other current financial liabilities | (0.4) | 7.8 | [2] | (5.2) | [2] | ||||
| Other current liabilities | (46.1) | 5.1 | [2] | 9.6 | [2] | ||||
| Contract liabilities | 2.9 | (1.0) | [2] | 2.2 | [2] | ||||
| Income tax payments and refunds | (1.8) | 0.1 | [2] | (0.1) | [2] | ||||
| Cash flow used in continuing operating activities | (183.9) | (26.1) | [2] | (1.8) | [2] | ||||
| Cash flow used in discontinued operating activities, net | (6.6) | (4.3) | [2] | (2.5) | [2] | ||||
| Net cash flow used in operating activities | (190.5) | (30.4) | [2] | (4.2) | [2] | ||||
| Purchase of intangible assets and property, plant and equipment | (45.5) | (24.4) | [2] | (25.7) | [2] | ||||
| Proceeds from the sale of intangible assets and property, plant and equipment | 0.9 | 1.5 | [2] | 0.0 | [2] | ||||
| Acquisition of subsidiaries, net of cash acquired | (192.9) | (7.5) | [2] | (0.3) | [2] | ||||
| Acquisition of shares in equity method investments | 0.0 | 0.0 | [2] | (1.2) | [2] | ||||
| Cash flow used in continuing investing activities | (237.5) | (30.4) | (27.2) | ||||||
| Cash flow used in discontinued investing activities, net | (0.6) | (1.2) | [2] | (0.9) | [2] | ||||
| Net cash flow used in investing activities | (238.1) | (31.6) | [2] | (28.1) | [2] | ||||
| Proceeds from capital contributions | 402.7 | 0.0 | [2] | 0.0 | [2] | ||||
| Transaction costs related to the Company Listing | (5.9) | 0.0 | [2] | 0.0 | [2] | ||||
| Proceeds from the issue of convertible loans | 0.0 | 0.0 | [2] | 24.4 | [2] | ||||
| Repayments of financial liabilities to related parties | 0.0 | (1.3) | [2] | (25.2) | [2] | ||||
| Proceeds from financial liabilities from related parties | 80.1 | ||||||||
| Proceeds of financial liabilities from financial institutions | 27.0 | 75.0 | [2] | 34.0 | [2] | ||||
| Repayment of financial liabilities to financial institutions | (78.5) | (30.9) | [2] | (0.1) | [2] | ||||
| Acquisition of non-controlling interests | 0.0 | (4.7) | [2] | (0.4) | [2] | ||||
| Proceeds from the recapitalization | 23.6 | 0.0 | [2] | 0.0 | [2] | ||||
| Proceeds of other loans | [2] | 0.2 | 0.0 | ||||||
| Repayment of other loans | (0.7) | 0.0 | [2] | (0.4) | [2] | ||||
| Payments for lease liabilities | (19.1) | (10.1) | [2] | (7.4) | [2] | ||||
| Interest paid | (5.9) | (3.4) | [2] | (4.0) | [2] | ||||
| Cash flow from continuing financing activities | 423.3 | 24.8 | [2] | 21.0 | [2] | ||||
| Cash flow used in discontinued financing activities, net | (0.5) | (7.7) | [2] | (1.2) | [2] | ||||
| Net cash flow from financing activities | 422.8 | 17.1 | [2] | 19.8 | [2] | ||||
| Effect of exchange rate changes on cash and cash equivalents | (1.9) | 0.0 | [2] | 0.0 | [2] | ||||
| Change in cash and cash equivalents | (7.7) | (44.8) | [2] | (12.5) | [2] | ||||
| Cash and cash equivalents as of October 1 | [2] | 50.7 | 95.6 | 108.1 | |||||
| Cash and cash equivalents as of September 30 | € 43.0 | € 50.7 | [2] | € 95.6 | [2] | ||||
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Consolidated Statements of Financial Position - EUR (€) € in Millions |
Sep. 30, 2022 |
Sep. 30, 2021 |
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|---|---|---|---|---|---|
| Statement of financial position [abstract] | |||||
| Property, plant and equipment | € 48.5 | € 37.7 | |||
| Right-of-use-assets | 139.6 | 60.6 | |||
| Intangible assets and goodwill | 677.3 | 326.8 | |||
| Investments accounted for using the equity method | 0.0 | 0.0 | |||
| Other non-current financial assets | 5.1 | 1.4 | |||
| Deferred tax assets | 0.0 | 0.0 | |||
| Non-current asset | 870.5 | 426.6 | |||
| Inventories | 299.0 | 181.9 | |||
| Trade receivable | 25.1 | 26.3 | |||
| Other current financial assets | 20.1 | 24.0 | |||
| Other current assets | 51.8 | 33.4 | |||
| Cash and cash equivalents | 43.0 | 50.7 | [1] | ||
| Current assets | 439.0 | 316.3 | |||
| Total assets | 1,309.5 | 742.9 | |||
| Share capital | 46.5 | 17.6 | |||
| Share capital - not yet registered (convertible loan) | 0.0 | 1.7 | |||
| Share capital - not yet registered (NCI) | 0.0 | 2.0 | |||
| Capital reserve | 1,335.2 | 558.4 | |||
| Retained earnings | (758.3) | (206.3) | |||
| Other reserves | (6.1) | 0.0 | |||
| Total equity | 617.3 | 373.4 | |||
| Non-current provisions | 2.4 | 0.1 | |||
| Non-current financial liabilities | 317.2 | 140.4 | |||
| Non-current Trade Payables | 0.6 | 0.0 | |||
| Total | 7.9 | 1.0 | |||
| Deferred tax liabilities | 40.9 | 40.2 | |||
| Non-current liabilities | 369.1 | 181.6 | |||
| Current provisions | 1.0 | 4.9 | |||
| Trade payables | 194.9 | 102.7 | |||
| Other current financial liabilities | 42.4 | 27.7 | |||
| Other current liabilities | 75.6 | 47.9 | |||
| Contract liabilities | 9.3 | 4.7 | |||
| Current liabilities | 323.1 | 187.9 | |||
| Total liabilities | 692.2 | 369.5 | |||
| Total equity and liabilities | € 1,309.5 | € 742.9 | |||
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