| Schedule of consolidated subsidiaries |
| | | | | | | | | | | Percentage of ownership | | | | | As of June 30, | | As of June 30, | Subsidiary | | Location | | 2024 | | 2025 (5) | Mytheresa Group GmbH | | Munich, Germany | | 100% | | 100% | Mytheresa SE | | Munich, Germany | | 100% | | 100% | Theresa Warenvertrieb GmbH | | Munich, Germany | | 100% | | 100% | mytheresa.com GmbH | | Munich, Germany | | 100% | | 100% | mytheresa.com Service GmbH | | Munich, Germany | | 100% | | 100% | mytheresa Business Information Consulting Co. Ltd. | | Shanghai, China | | 100% | | 100% | Mytheresa US Services Inc. | | Delaware, United States | | 100% | | 100% | Mytheresa International Services GmbH (1) | | Schkeuditz, Germany | | 100% | | 100% | Mytheresa APAC Services Limited (2) | | Hong Kong, China | | 100% | | 100% | Mytheresa UK Services Ltd.(3) | | London, United Kingdom | | 100% | | 100% | Mytheresa Spain Services S.L.U.(4) | | Barcelona, Spain | | 100% | | 100% | YOOX NET-A-PORTER GROUP S.p.A. | | Milan, Italy | | — | | 100% | YOOX K. K. | | Tokyo, Japan | | — | | 100% | Mishang Trading (Shanghai) Co. Ltd. | | Shanghai, China | | — | | 100% | YOOX Asia Ltd. | | Hong Kong, China | | — | | 100% | Largenta Ltd. | | London, United Kingdom | | — | | 100% | The Net-a-Porter Group Ltd. | | London, United Kingdom | | — | | 100% | YNAP Corporation | | New York, United States | | — | | 100% | Mister Porter Ltd. | | London, United Kingdom | | — | | 100% | Mr Porter Ltd. | | London, United Kingdom | | — | | 100% | theOutnet Ltd. | | London, United Kingdom | | — | | 100% | Mr Porter Apothecary Ltd. | | London, United Kingdom | | — | | 100% | Da Vinci Holdings Ltd. | | London, United Kingdom | | — | | 100% | Feng Mao Trading (Shanghai) Co. Ltd. | | Shanghai, China | | — | | 100% | The Net-a-Porter Asia Pacific Ltd. | | Hong Kong, China | | — | | 100% | New King Group Ltd. | | British Virgin Islands | | — | | 100% | Shouke Ltd. | | Hong Kong, China | | — | | 100% | YNAP Middle East Holding Ltd. | | London, United Kingdom | | — | | 100% | E-LUX Middle East Holding Ltd. | | Dubai, United Arab Emirates | | — | | 100% | YNAP Middle East General Trading LLC | | Dubai, United Arab Emirates | | — | | 100% |
| (1) | Mytheresa International Services GmbH was founded in February 22, 2022. |
| (2) | Mytheresa APAC Services Limited was founded in February 28, 2022. |
| (3) | Mytheresa UK Services Ltd. was founded in May 13, 2022. |
| (4) | Mytheresa Spain Services S.L.U was founded in October 30, 2023. |
| (5) | All subsidiaries newly included as of June 30, 2025, relate to the acquisition of YNAP on April 23, 2025. As a result of this acquisition, LuxExperience B.V. obtained control over YNAP and its subsidiaries, which are fully consolidated as of June 30, 2025. |
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| Summary of new and revised standards and interpretations applied for the first time in the financial year |
| New and Revised standards | Classification of Liabilities as Current or Non-current, and Non-current Liabilities with Covenants (Amendments to IAS 1, Presentation of Financial Statements) | Lease Liability in a Sale-and-Leaseback (Amendments to IFRS 16, Leases) | Supplier Finance Arrangements (Amendment to IAS 7, Statement of Cash Flows and IFRS 7, Financial Instruments: Disclosures) |
The amendments included above do not have a material effect on the consolidated financial statements and thus no further details are disclosed.
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| Summary of applicable issued but not yet effective accounting standards and amendments |
| | | Revised standard | | Effective date | | | | Lack of Exchangeability (Amendments to IAS 21, The Effects of Changes in Foreign Exchange Rates) | | January 1, 2025 | Classification and Measurement of Financial Instruments, and Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9, Financial Instruments and IFRS 7, Financial Instruments: Disclosures) | | January 1, 2026 | Annual Improvements to IFRS Accounting Standards (Volume 11) | | January 1, 2026 | IFRS 18 Presentation and Disclosure in Financial Statements | | January 1, 2027 | IFRS 19 Subsidiaries without Public Accountability: Disclosures | | January 1, 2027 |
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