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Business Combinations And Capital Reorganization (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about business combination [line items] |
Schedule Of Networth Of The Companies As A Result Of Reorganization | From January 1, 2020 and until October 1, 2021, the structure of Wallbox’s equity and net assets remained the same as that of Wallbox Chargers. On October 1, 2021, as a result of the share capital increases in Wallbox N.V. due to the legal contribution in kind of Wallbox Chargers and Kensington, certain adjustments were made to estimate the net equity and to present the share capital of Wallbox, considering that the Group’s losses for the period until September 30, 2021 include those for Wallbox N.V. as of its date of incorporation (June 7, 2021) and those for the WallBox Chargers Group from January 1, 2021 to September 30, 2021:
(In thousand Euros) |  | October 1, 2021 |
Share capital |  |  | 44,430 |
Share premium |  |  | 321,789 |
Loss for the period |  |  | (154,680 | )
Other equity components |  |  | 4,371 |
Foreign currency translation reserve |  |  | 118 |
Total equity attributable to owners of the company |  |  | 216,028 |
Schedule of Impact On Earnings Per Share As A Result Of Reorganization | Consequently, the weighted average number of ordinary shares outstanding for basic and diluted EPS for the prior periods was as of December 31, 2020 as follows:
|  | December 31, 2020 |
Shares |  | Outstanding shares |
Class A |  |  | 280,737 |
Class B |  |  | 111,381 |
Total |  |  | 392,118 |
Shares for Basic EPS Wallbox Chargers |  |  | 392,118 |
Exchange ratio |  |  | 240.99 |
Adjusted number of shares |  |  | 94,496,837 |
Albert Buettner GmbH [Member] |
Disclosure of detailed information about business combination [line items] |
Summary of Details of the Purchase Consideration | Details of the purchase consideration are as follows:
(In thousand Euros) |  |  |
Purchase consideration: |  |  |
Amount paid (in cash) |  |  | 10,102 |
Deferred consideration (in cash) |  |  | 4,465 |
Put option liability |  |  | 10,405 |
Total |  |  | 24,972 |
Summary of Assets and Liabilities Recognized at Fair Value as a Result of the Acquisition | Assets and liabilities recognized at fair value as a result of the acquisition were as follows:
(In thousand Euros) |  |  |
Property, plant and equipment |  |  | 18,322 |
Intangible assets |  |  | 16,244 |
Right of use |  |  | 13,014 |
Inventories |  |  | 8,403 |
Trade and other financial receivables |  |  | 679 |
Other assets |  |  | 765 |
Cash and cash equivalents |  |  | 690 |
Total Assets |  |  | 58,117 |
Lease liabilities |  |  | (13,014 | )
Deferred tax liabilities |  |  | (8,378 | )
Trade and other financial payables |  |  | (562 | )
Other liabilities |  |  | (25 | )
Total Liabilities |  |  | (21,979 | )
Identifiable net assets acquired |  |  | 36,138 |
Purchase consideration |  |  | 24,972 |
Negative Goodwill arising on acquisition (Note 20) |  |  | (11,166 | )
AR Electronic Solutions SL [Member] |
Disclosure of detailed information about business combination [line items] |
Summary of Details of the Purchase Consideration | Details of the purchase consideration are as follows:
(In thousand Euros) |  |  |
Purchase consideration: |  |  |
Amount paid (in cash) |  |  | 4,200 |
Deferred consideration (in shares) |  |  | 6,300 |
Settlement of pre-existing trade receivables with the Group |  |  | (1,463 | )
Settlement of pre-existing trade payables with the Group |  |  | 998 |
Total |  |  | 10,035 |
Summary of Assets and Liabilities Recognized at Fair Value as a Result of the Acquisition | Assets and liabilities recognized at fair value as a result of the acquisition were as follows:
(In thousand Euros) |  |  |
Property, plant and equipment |  |  | 1,567 |
Intangible assets |  |  | 1,919 |
Right of use |  |  | 1,224 |
Non-current financial assets |  |  | 59 |
Inventories |  |  | 6,891 |
Trade and other financial receivables |  |  | 2,670 |
Cash and cash equivalents |  |  | 5,078 |
Total Assets |  |  | 19,408 |
Non-current loans and borrowings |  |  | (4,383 | )
Lease liabilities |  |  | (988 | )
Deferred tax liabilities |  |  | (1,086 | )
Trade and other financial payables |  |  | (5,697 | )
Current loans and borrowings |  |  | (2,790 | )
Total Liabilities |  |  | (14,944 | )
Identifiable net assets acquired |  |  | 4,464 |
Purchase consideration |  |  | 10,035 |
Goodwill arising on acquisition |  |  | 5,571 |
Coil, Inc [Member] |
Disclosure of detailed information about business combination [line items] |
Summary of Details of the Purchase Consideration | Details of the purchase consideration are as follows:
(In thousand Euros) |  |  |
Purchase consideration: |  |  |
Amount paid (in cash) |  |  | 1,155 |
To be paid in shares (Note 16) |  |  | 2,417 |
Total |  |  | 3,572 |
Summary of Assets and Liabilities Recognized at Fair Value as a Result of the Acquisition | Assets and liabilities recognized at fair value as a result of the acquisition were as follows:
(In thousand Euros) |  |  |
Intangible assets |  |  | 2,057 |
Inventories |  |  | 142 |
Trade and other financial receivables |  |  | 817 |
Cash and cash equivalents |  |  | 97 |
Total Assets |  |  | 3,113 |
Non-current Loans and borrowings |  |  | (2,195 | )
Current Loans and borrowings |  |  | (71 | )
Deferred tax liabilities |  |  | (438 | )
Trade and other financial payables |  |  | (452 | )
Total Liabilities |  |  | (3,156 | )
Identifiable net assets acquired |  |  | (43 | )
Purchase consideration |  |  | 3,572 |
Goodwill arising on acquisition |  |  | 3,615 |

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