Additional Information Summarised

Since the five acquisitions named above BadenData, Madras Computer, NBI, supportEDV and Wrede Systemhaus viewed individually are immaterial for the Bechtle Group, they will be shown in the balance sheet at the time of initial consolidation and further information is summarised in the following (IFRS 3.68).

In balance sheet terms, the acquisitions at the time of initial consolidation with provisional values appear as follows:

in th. euros    
Non-current assets    
Goodwill   3,433
Other intangible assets   3,624
Property, plant and equipment   452
Other non-current assets   210
    7,719
     
Current assets    
Inventories   783
Trade receivables   2,266
Other current assets   348
Cash and cash equivalents   1,112
    4,509
     
Total assets   12,228
Non-current liabilities    
Long-term provisions and liabilities   229
Deferred taxes   1,031
    1,260
     
Current liabilities    
Trade accounts payable   1,103
Liabilities from income taxes   439
Other short-term provisions and liabilities   1,428
Deferral items   961
    3,931
     
Total liabilities   5,191
Total assets    
- Total liabilities    
= Cost of purchase   7,037

The costs of purchase produced an outflow of cash and cash equivalents in the same amount.

Furthermore, the acquisition agreement for the acquisition of NBI contains an increase in the cost of purchase by up to 500 thousand euros depending on the future contribution margin of the acquired company, which then would be reflected in a higher level of goodwill.

Furthermore, the company purchase contract for the acquisition of supportEDV contains an increase in the cost of purchase by up to 500 thousand euros depending on the future earnings before taxes of the acquired company, which then would be reflected in a higher level of goodwill.

The earnings after taxes of the Bechtle Group disclosed for the reporting period includes earnings for BadenData, Madras Computer, NBI, supportEDV and Wrede Systemhaus totalling 33 thousand euros (IFRS 3.67i).