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Income tax expense (Tables)

12 Months Ended

Jun. 30, 2024

Income tax expense

Schedule of income tax expense


(in € thousands)		2022		2023		2024
Total current tax income / (expense)		(14,604)		(3,210)		(411)
Thereof prior year adjustments		141		(476)		189
Thereof other current income tax effects for the period		(14,746)		(2,734)		(600)
Total deferred tax income / (expense)		3,421		(2,666)		2,226
Thereof effects from origination and reversal of temporary balance sheet differences		98		1,101		61
Thereof prior year adjustments		153		(31)		30
Thereof effects from (non-) recognition of deferred tax assets on tax loss and interest carryforwards		3,169		(3,736)		2,135
Total income tax expense		(11,184)		(5,876)		1,814

Schedule of reconciles the expected income tax expense amount


		Year ended June 30,
(in € thousands)		2022			2023			2024
Income (loss) before tax		1,867			(11,142)			(26,725)
Tax (expense) income based on expected group tax rate		(514)			3,091			7,414
Tax effects of:
Non-recognition of interest expenses due to interest cap		—			—			—
Utilization of interest expense carryforwards and recognition of related deferred tax assets		—			—			—
Non-deductible expenses (for local taxes)		(130)			(92)			(218)
Other non-deductible expenses		(14,229)			(8,693)			(5,993)
Tax free income		40			239			90
Tax rate difference between group and local tax rates and changes in tax rates		(170)			58			64
Prior year adjustments		295			(507)			53
(Non-) recognition on deferred tax assets on tax loss carryforwards, utilization of tax losses and tax credits without recognition of deferred tax assets		3,500			42			6
Others		25			(14)			397
Income tax expense		(11,184)			(5,876)			1,814
Effective total income tax rate (%)		599.0	%		52.7	%		-6.8	%