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Business Combinations And Capital Reorganization (Tables)
 12 Months Ended
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