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Financial instruments and financial risk management (Tables)

12 Months Ended

Jun. 30, 2024

Disclosure of risk management strategy related to hedge accounting [line items]

Summary of financial instruments

​

​	​	​	​	​	​	​	​	​	​	​
​		Year ended June 30, 2023
​		​		Categories		Category in		​		Fair value
​	​	Carrying	​	outside of	​	accordance	​	Fair	​	hierarchy
(in € thousands)	​	amount	​	IFRS 9	​	with IFRS 9	​	value	​	level
Financial assets
Trade and other receivables		7,521		—		Amortized cost		—		—
Cash and cash equivalents		30,136		—		Amortized cost		—		—
Other assets		42,113		19,474
thereof deposits		15		—		Amortized cost		—		—
thereof other financial assets		22,623		—		Amortized cost		—		—
Financial liabilities		​	​	​	​	​	​	​	​	​
Non-current financial liabilities
Lease liabilities		49,518	​	49,518	​	N/A		—		—
Current financial liabilities
Lease liabilities		8,155	​	8,155	​	N/A	​	—		—
Trade and other payables		71,085	​	—	​	Amortized cost		—		—
Other liabilities		78,924	​	59,345
thereof other financial liabilities		19,580	​	—	​	Amortized cost		—		—

​

Financial instruments as of June 30, 2024 is as follows:

​	​	​	​	​	​	​	​	​	​	​
​		Year ended June 30, 2024
​		​		Categories		Category in		​		Fair value
​	​	Carrying	​	outside of	​	accordance	​	Fair	​	hierarchy
(in € thousands)	​	amount	​	IFRS 9	​	with IFRS 9	​	value	​	level
Financial assets
Trade and other receivables		11,819		—		Amortized cost		—		—
Cash and cash equivalents		15,107		—		Amortized cost		—		—
Other assets		45,306		22,265
thereof deposits		152		—		Amortized cost		—		—
thereof other financial assets		22,889		—		Amortized cost		—		—
Financial liabilities		​	​	​	​	​	​	​	​	​
Non-current financial liabilities
Lease liabilities		40,483	​	40,483	​	N/A		—		—
Current financial liabilities
Lease liabilities		9,282	​	9,282	​	N/A	​	—		—
Trade and other payables		85,322	​	—	​	Amortized cost		—		—
Other liabilities		95,235	​	74,171
thereof other financial liabilities		21,064	​	—	​	Amortized cost		—		—

Summary of carrying amounts of financial instruments

​

​	​	​	​	​	​	​
​		Year ended June  30,
​	​	2022		2023		2024
​	​	Carrying	​	Carrying	​	Carrying
(in € thousands)	​	amount	​	amount	​	amount
Financial assets measured at Amortized cost (AC)		166,780		60,295		49,967
Financial liabilities measured at Amortized cost (AC)		61,784	​	90,665	​	106,385

Summary of foreign exchange reserves affecting other comprehensive income

​

​	​	​	​	​	​	​	​	​
(in € thousands)		July 1, 2023		Additions		Reclassification		June 30, 2024
OCI 1		—		1,359.0		(1,359.0)		—
OCI 2		—		1,538.7		(1,538.7)		—

Schedule of net gains and losses on financial instruments

​

​	​	​	​	​	​	​
​		Year ended June 30,
(in € thousands)	​	2022		2023		2024
Financial liabilities measured at Amortized cost (AC)		(386)		(401)		(1,861)

Schedule of maturities of financial liabilities

Maturity analysis of financial liabilities as of June 30, 2023:

​	​	​	​	​	​	​	​	​	​	​
​		Year ended June 30, 2023
​		​		​		​		​		Carrying
in € thousands	​	<1 year	​	1 – 5 years	​	> 5 years	​	Total	​	amount
Trade and other payables		71,085		—		—		71,085		71,085
Other liabilities		19,580		—		—		19,580		19,580
Lease liabilities		13,734	​	35,049	​	26,343	​	75,125	​	57,672
Total		104,399	​	35,049	​	26,343	​	165,790	​	148,337

​

Maturity analysis of financial liabilities as of June 30, 2024:

​	​	​	​	​	​	​	​	​	​	​
​		Year ended June 30, 2024
​		​		​		​		​		Carrying
in € thousands	​	<1 year	​	1 – 5 years	​	> 5 years	​	Total	​	amount
Trade and other payables		85,322	​	—	​	—	​	85,322	​	85,322
Other liabilities		21,064	​	—	​	—	​	21,064	​	21,064
Lease liabilities		9,282	​	29,188	​	34,822	​	75,622	​	49,765
Total		115,668	​	29,188	​	34,822	​	182,008	​	156,151

Summary of carrying amounts of cash and cash equivalents by ratings

​

​	​	​	​	​
​	​	Year ended June 30,
in € thousands		2023		2024
Rating Class 1		26,204		9,696
Rating Class 2		2,241		2,528
Rating Class 3		1,691		2,883

Schedule of movements in credit loss allowance for trade and other receivables

​

​	​	​	​	​
​	​	Year ended June 30,
in € thousands		2023		2024
Beginning of fiscal year		—		278
Decrease loss allowance during the period		—		(278)
Increase loss allowance during the period		278		—
End of fiscal year		278		—

Currency risk

Disclosure of risk management strategy related to hedge accounting [line items]

Schedule of sensitivity to changes in Euro exchange rates

​

​	​	​	​	​	​	​	​	​	​
​	​	FX Sensitivity for USD							​
​	​	Year ended June 30,							​
​	​	2023			​	2024
​		€ appreciation		€ depreciation		€ appreciation		€ depreciation	​
in € thousands	​	+10%	​	-10%	​	+10%	​	-10%	​
€ Sensitivity		(260)		318		275		(336)	​

​

​	​	​	​	​	​	​	​	​	​
​	​	FX Sensitivity for GBP							​
​	​	Year ended June 30,							​
​	​	2023			​	2024
​		€ appreciation		€ depreciation		€ appreciation		€ depreciation	​
in € thousands	​	+10%	​	-10%	​	+10%	​	-10%	​
€ Sensitivity		33		(40)		414		(505)	​

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The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]

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