| Intangible Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Brands and
Trademarks |
|
|
Customer
relationships |
|
|
Intangible
assets under
development
and
prepayments |
|
|
Other
intangible
assets |
|
|
Total |
|
Cost |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
October 1, 2022 |
|
1,506,113 |
|
|
|
345,732 |
|
|
|
5,731 |
|
|
|
5,952 |
|
|
|
1,863,528 |
|
Additions |
|
— |
|
|
|
— |
|
|
|
716 |
|
|
|
79 |
|
|
|
795 |
|
Disposals |
|
— |
|
|
|
— |
|
|
|
(5,175 |
) |
|
|
— |
|
|
|
(5,175 |
) |
Transfers |
|
— |
|
|
|
— |
|
|
|
(220 |
) |
|
|
702 |
|
|
|
482 |
|
Impact of foreign currency translation |
|
(61,929 |
) |
|
|
(22,473 |
) |
|
|
— |
|
|
|
(13 |
) |
|
|
(84,415 |
) |
September 30, 2023 |
|
1,444,184 |
|
|
|
323,259 |
|
|
|
1,052 |
|
|
|
6,720 |
|
|
|
1,775,215 |
|
October 1, 2023 |
|
1,444,184 |
|
|
|
323,259 |
|
|
|
1,052 |
|
|
|
6,720 |
|
|
|
1,775,215 |
|
Additions |
|
— |
|
|
|
— |
|
|
|
10,457 |
|
|
|
425 |
|
|
|
10,882 |
|
Disposals |
|
— |
|
|
|
— |
|
|
|
(4 |
) |
|
|
(938 |
) |
|
|
(942 |
) |
Transfers |
|
— |
|
|
|
— |
|
|
|
(300 |
) |
|
|
300 |
|
|
|
— |
|
Impact of foreign currency translation |
|
(38,369 |
) |
|
|
(13,338 |
) |
|
|
(93 |
) |
|
|
457 |
|
|
|
(51,343 |
) |
September 30, 2024 |
|
1,405,815 |
|
|
|
309,921 |
|
|
|
11,112 |
|
|
|
6,964 |
|
|
|
1,733,812 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
October 1, 2022 |
|
— |
|
|
|
(40,722 |
) |
|
|
(5,146 |
) |
|
|
(2,459 |
) |
|
|
(48,327 |
) |
Amortization |
|
— |
|
|
|
(27,026 |
) |
|
|
— |
|
|
|
(1,546 |
) |
|
|
(28,572 |
) |
Disposals |
|
— |
|
|
|
— |
|
|
|
5,146 |
|
|
|
— |
|
|
|
5,146 |
|
Transfers |
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Impact of foreign currency translation |
|
— |
|
|
|
2,276 |
|
|
|
— |
|
|
|
(2 |
) |
|
|
2,274 |
|
September 30, 2023 |
|
— |
|
|
|
(65,472 |
) |
|
|
— |
|
|
|
(4,007 |
) |
|
|
(69,479 |
) |
October 1, 2023 |
|
— |
|
|
|
(65,472 |
) |
|
|
— |
|
|
|
(4,007 |
) |
|
|
(69,479 |
) |
Amortization |
|
— |
|
|
|
(26,662 |
) |
|
|
— |
|
|
|
(1,577 |
) |
|
|
(28,239 |
) |
Disposals |
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
938 |
|
|
|
938 |
|
Transfers |
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Impact of foreign currency translation |
|
— |
|
|
|
2,820 |
|
|
|
— |
|
|
|
(459 |
) |
|
|
2,361 |
|
September 30, 2024 |
|
— |
|
|
|
(89,314 |
) |
|
|
— |
|
|
|
(5,105 |
) |
|
|
(94,419 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
September 30, 2023 |
|
1,444,184 |
|
|
|
257,787 |
|
|
|
1,052 |
|
|
|
2,713 |
|
|
|
1,705,736 |
|
September 30, 2024 |
|
1,405,815 |
|
|
|
220,607 |
|
|
|
11,112 |
|
|
|
1,859 |
|
|
|
1,639,393 |
|
Other intangibles are comprised primarily of acquired software licenses. The remaining amortization period for customer relationships amounts to 6-13 years. Indefinite-life Intangibles The Company tested the indefinite-life intangibles for impairment as part of the CGU impairment test and concluded that there was no impairment during the periods presented. See Note 7 - Goodwill. The carrying value of the indefinite-lived intangibles, related to the Birkenstock brand, was the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Americas |
|
|
Europe |
|
|
ASPA |
|
|
MEAI |
|
|
Total |
|
September 30, 2024 |
|
760,768 |
|
|
|
485,557 |
|
|
|
108,786 |
|
|
|
50,704 |
|
|
|
1,405,815 |
|
September 30, 2023 |
|
801,621 |
|
|
|
496,735 |
|
|
|
98,777 |
|
|
|
47,051 |
|
|
|
1,444,184 |
|
|