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Employee Benefits (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of information about defined benefit plans [abstract]

Summary of Employee benefits

Details of employee benefits for the years ended December 31, 2023, 2022 and 2021 are as follows:

		Year ended December 31,
(In thousand Euros)		2023				2022				2021
Wages and salaries			49,228				43,106				20,438
Share-based payments			13,307				32,625				2,455
Social Security			18,701				13,083				6,773
Total			81,236				88,814				29,666

Summary of Personnel Expenses Recognized for Share-based Payment Transactions

Details of the personnel expense recognized for share-based payment transactions are as follows:

		Year ended December 31,
(In thousand Euros)		2023				2022				2021
Management stock option plan			2,915				14,377				2,382
Employee stock option plan			—				—				73
Founder Stock options plan			—				8,195				—
RSU Employees			11,289				6,862				—
Performance based earn out in shares and RSU's management Ares			647				531				—
Performance based earn out in shares and RSU's management COIL			(744	)			1,769				—
RSU Management			1,508				3,103				—
ESPP			265
Capitalization of share-based payment transactions in intangible assets			(2,573	)			(2,212	)			—
Total			13,307				32,625				2,455

Summary of Movements in Stock Options Until The Transaction Date

The following table illustrates the movements in stock options at December 31, excluding earn out payments in shares for the business combinations in 2022 (see note 6):

Number of warrants		ESOP				MSOP				Founders				RSU Employees				RSU Management				RSU Coil & Ares				Total
At December 31, 2022			1,285,619				6,238,316				1,033,609				2,027,765				2,000,000				496,019				13,081,328
Granted			—				38,610				—				2,425,280				—				—				2,463,890
Exercised			(375,237	)			(3,271,405	)			(20,000	)			(944,298	)			(249,999	)			(145,404	)			(5,006,343	)
Cancelled			—				(1,654	)			—				(523,945	)			(291,667	)			—				(817,266	)
At December 31, 2023			910,382				3,003,867				1,013,609				2,984,802				1,458,334				350,615				9,721,609

Number of warrants		ESOP				MSOP				Founders				RSU Employees				RSU Management				RSU Coil & Ares				Total
At December 31, 2021			1,584,192				7,253,823				—				—				—				—				8,838,015
Granted			—				33,000				1,033,609				2,198,289				2,000,000				496,019				5,760,917
Exercised			(298,573	)			(927,410	)			—				(12,800	)			—				—				(1,238,783	)
Cancelled			—				(121,097	)			—				(157,724	)			—				—				(278,821	)
At December 31, 2022			1,285,619				6,238,316				1,033,609				2,027,765				2,000,000				496,019				13,081,328

Number of warrants		ESOP				MSOP
At December 31, 2020			1,999,660				3,052,471
Granted			—				4,201,352
Exercised			—				—
Cancelled			(415,468	)			—
At December 31, 2021			1,584,192				7,253,823

Summary Of Number Of Exercisable Options

The number of exercisable options at December, 31:

Number of exercisable options		2023				2022				2021
ESOP			910,382				1,285,619				1,584,192
MSOP			2,729,650				4,873,644				3,463,263
Founders			1,013,609				258,402				—
RSU			—				—				—
Total			4,653,641				6,417,665				5,047,455

Summary of Weighted Average Exercise Price For Both Share-based Payment Plans

The weighted average fair value and exercise price for each plan is calculated as follows, excluding earn out payments in shares for the business combinations in 2022 (see note 6):

		Units												Exercise price												Average fair value												Remaining
		2023				2022				2021				2023				2022				2021				2023				2022				2021				contractual life
Management stock option plan			3,003,867				6,238,316				7,253,823				0.0021				0.0021				0.0021				2.91				3.10				0.57			2024
Employee stock option plan			910,382				1,285,619				1,584,192				—				—				—				0.88				0.85				0.85			All options are vested
Founder Stock options plan			1,013,609				1,033,609				—				1.93				1.93				—				7.93				7.93				—			All options are vested
RSU Employees			2,984,802				2,027,765				—				—				—				—				1.55				9.32				—			All options are vested
RSU Coil & Ares			350,615				496,019				—				—				—				—				9.43				9.43				—			2024
RSU Management			1,458,334				2,000,000				—				—				—				—				2.81				2.81				—			2024-2029
			9,721,609				13,081,328				8,838,015

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