XML 68 R41.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Scope of Consolidation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2024

Scope of Consolidation and Summary of Significant Accounting Policies

Schedule of consolidated subsidiaries

​

​	​	​	​	​
​		​		Percentage of
Subsidiary	​	Location		ownership
Mytheresa Group GmbH		Munich, Germany		100%
Mytheresa SE		Munich, Germany		100%
Theresa Warenvertrieb GmbH		Munich, Germany		100%
mytheresa.com GmbH		Munich, Germany		100%
mytheresa.com Service GmbH		Munich, Germany		100%
mytheresa Business Information Consulting Co Ltd.		Shanghai, China		100%
Mytheresa US Services Inc.		Delaware, United States		100%
Mytheresa International Services GmbH (1)	​	Munich, Germany	​	100%
Mytheresa APAC Services Limited (2)	​	Hong Kong, China	​	100%
Mytheresa UK Services Ltd.(3)	​	London, United Kingdom	​	100%
Mytheresa Spain Services S.L.U.(4)	​	Barcelona, Spain	​	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.

Summary of estimated useful lives of property and equipment

​

​	​	​
Asset type		Estimated useful life
Construction in progress	​	—
Leasehold improvements		over the period of the lease
Other fixed assets and office equipment		3 - 15 years

Summary of new and revised standards and interpretations applied for the first time in the financial year

​

​

New and Revised standards

IFRS 17 (A) Insurance Contracts

IAS 1 (A) Presentation of Financial Statements: Classification of Liabilities as Current or Non-current and Disclosure of Accounting Policies

Definition of Accounting Estimates - Amendments to IAS 8 OECD Pillar Two Rules

​

The amendments included above do not have a material effect on the consolidated financial statements and thus no further details are disclosed.

Summary of applicable issued but not yet effective accounting standards and amendments

​

​	​	​
Revised standard		Effective date
​	​	​
Lease Liability in a Sale-and-Leaseback (Amendments to IFRS 16, Leases)	​	January 1, 2024
Classification of Liabilities as Current or Non-current, and Non-current Liabilities with Covenants (Amendments to IAS 1, Presentation of Financial Statements)	​	January 1, 2024
Supplier Finance Arrangements (Amendment to IAS 7, Statement of Cash Flows and IFRS 7, Financial Instruments: Disclosures)	​	January 1, 2024

​

(A) Amendment

X

- Definition

The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 8
-IssueDate 2023-01-01
-Paragraph 30
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=8&code=ifrs-tx-2023-en-r&anchor=para_30_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph 2
-Subparagraph b
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_2_b_i&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tabular disclosure of new and revised standards and interpretations applied for the first time in the financial year.

+ References

No definition available.

+ Details

Name:	myte_ScheduleOfNewAndRevisedStandardsAndInterpretationsAppliedForFirstTimeInFinancialYearTableTextBlock
Namespace Prefix:	myte_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Scope of Consolidation and Summary of Significant Accounting Policies

+ References

No definition available.

+ Details

Name:	myte_ScopeOfConsolidationAndSummaryOfSignificantAccountingPoliciesAbstract
Namespace Prefix:	myte_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration