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CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - EUR (€)
€ in Thousands
Total
Previously Reported
Changes in accounting policies (IFRS 9)
Global Blue Investment & Co S.C.A.
IRIS Global Blue TRS Malaysia Sdn. Bhd.
Effects Of Capital Reorganization
Equity
Equity
Previously Reported
Equity
Changes in accounting policies (IFRS 9)
Equity
Global Blue Investment & Co S.C.A.
Equity
IRIS Global Blue TRS Malaysia Sdn. Bhd.
Equity
Effects Of Capital Reorganization
Issued capital
Ordinary shares
Issued capital
Ordinary shares
Previously Reported
Issued capital
Ordinary shares
Effects Of Capital Reorganization
Issued capital
Preference shares
Issued capital
Preference shares
Effects Of Capital Reorganization
Share premium
Ordinary shares
Share premium
Ordinary shares
Previously Reported
Share premium
Ordinary shares
Effects Of Capital Reorganization
Share premium
Preference shares
Share premium
Preference shares
Effects Of Capital Reorganization
Other equity
Other equity
Ordinary shares
Other equity
Ordinary shares
Effects Of Capital Reorganization
Other equity
Preference shares
Other equity
Preference shares
Effects Of Capital Reorganization
Equity settled shared based payment
Warrants
Put Options
Other reserve
Other reserve
Previously Reported
Other reserve
Effects Of Capital Reorganization
Other reserve
Ordinary shares
Other reserve
Preference shares
Foreign currency translation reserve
Foreign currency translation reserve
Previously Reported
Remeasurements of post employment benefit obligations
Remeasurements of post employment benefit obligations
Previously Reported
Accumulated losses
Accumulated losses
Previously Reported
Accumulated losses
Changes in accounting policies (IFRS 9)
Accumulated losses
Global Blue Investment & Co S.C.A.
Accumulated losses
IRIS Global Blue TRS Malaysia Sdn. Bhd.
Non-controlling interests
Non-controlling interests
Previously Reported
Non-controlling interests
Global Blue Investment & Co S.C.A.
Non-controlling interests
IRIS Global Blue TRS Malaysia Sdn. Bhd.
Equity balance as of beginning of the year at Mar. 31, 2018 € 82,205 € 89,611 € (7,406)       € 73,300 € 80,706 € (7,406)       € 341 € 341       € 391,856 € 391,856                 € 0 € 0   € 7,607 € 7,607       € (12,339) € (12,339) € (903) € (903) € (313,262) € (305,856) € (7,406)     € 8,905 € 8,905    
(Loss) / Profit for the year 6,887           2,350                                                                 2,350         4,537      
Other comprehensive income / (loss) for the year, net of tax 2,208           2,151                                                         1,767   384             57      
Total comprehensive (loss) / income for the year 9,095           4,501                                                         1,767   384   2,350         4,594      
Reclassification of Global Blue Group A.G. as a subsidiary [1]         € (1,354)           € 456                                                                 € 456       € (1,810)
Dividends (3,886)           (5)                                                                 (5)         (3,881)      
Total contribution by and distribution to owners of the parent, recognized directly in Equity (3,886)           (5)                                                                 (5)         (3,881)      
Increase (decrease) through change in equity of subsidiaries, equity [1]         € (1,354)           € 456                                                                 € 456       € (1,810)
Decrease in scope of consolidation 633                                                                                       633      
FX effect of the acquisition to be cancelled 5           20                                                                 20         (15)      
Restatement to hyperinflation [2] (147)           (147)                                               2,283                 (2,430)                
Other transactions 416           416                                                                 416                
Total contribution by and distribution to owners of the parent, recognized directly in Equity (447)           745                                               2,283                 (1,538)         (1,192)      
Equity balance as of end of the year at Mar. 31, 2019 86,967           78,541           341         391,856                   0 0   9,890         (10,572)   (519)   (312,455)         8,426      
(Loss) / Profit for the year 1,669           (3,532)                                                                 (3,532)         5,201      
Other comprehensive income / (loss) for the year, net of tax (11,023)           (10,705)                                                         (8,898)   (1,807)             (318)      
Total comprehensive (loss) / income for the year (9,354)           (14,237)                                                         (8,898)   (1,807)   (3,532)         4,883      
Issuance of share capital Global Blue Group Holding A.G. (2)           (2)                                                                 (2)                
Dividends (4,910)           (64)                                                                 (64)         (4,846)      
Total contribution by and distribution to owners of the parent, recognized directly in Equity (4,910)           (64)                                                                 (64)         (4,846)      
Decrease in scope of consolidation 16           16                                                                 16                
FX effect of the acquisition to be cancelled (16)                                                                                       (16)      
Restatement to hyperinflation [3] (959)           (959)                                                                 (959)                
Other transactions (245)           (174)                                               25                 (199)         (71)      
Total contribution by and distribution to owners of the parent, recognized directly in Equity (1,206)           (1,119)                                               25                 (1,144)         (87)      
Equity balance as of end of the year at Mar. 31, 2020 71,497           63,121           341     € 0   391,856     € 0   € 0 € 0   € 0   0 0 9,915         (19,470)   (2,326)   (317,195)         8,376      
Equity balance as of beginning of the year at Mar. 31, 2020 71,497           63,121           341     0   391,856     0   0 0   0   0 0 9,915         (19,470)   (2,326)   (317,195)         8,376      
(Loss) / Profit for the year (423,529)           (422,116)                                                                 (422,116)         (1,413)      
Other comprehensive income / (loss) for the year, net of tax 4,280           4,928                                                         4,763   165             (648)      
Total comprehensive (loss) / income for the year (419,249)           (417,188)                                                         4,763   165   (422,116)         (2,061)      
Issuance of share capital Global Blue Group Holding A.G. 57,787         € (145,621) 57,787         € (145,621) 181   € 1,302   € 184 58,800   € 1,181,450   € 166,969                 (1,495,526)   € (1,495,526) € (1,209) € (184)         (1,194)                
Acquisition of treasury shares (65)         0 (65)         0                       (65) € (8,812)   € (1,246)       10,058   10,058                              
Reclassification adjustment from Global Blue Group A.G. to Global Blue Group Holding A.G.           0           0     (41)   (6)     (37,508)   (5,301)                 42,856   42,856                              
Conversion of preference shares into ordinary shares 0         € 71,965 0         € 71,965 55   € (299) (55) (42) 50,045   (343,335) (50,045) (48,521)                 464,162   € 464,162                              
Effects of the capital reorganization (73,656)           (73,656)           962     136   800,607     113,147     (8,812)   (1,246)         (978,450)                                  
Issuance of share capital as consideration for the merger with FPAC 268,481           268,481           258     37   234,978     33,208                                                      
Employee share schemes 1,239           1,239                                         1,239                                        
Conversion of shares into equity settled plan 42,632           42,632                                         42,632     (42,632)                                  
Share issue related cost 135,309           135,309                                           20,196   115,113                                  
Reclassification of Global Blue Group A.G. as a subsidiary       € 12           € (607)                                                                 € (607)       € 619  
Exercises of warrants 1,068           1,068           1         1,139                     (72)                                      
Shares bought back by Global Blue Group A.G. (152,787)           (152,787)                                               (152,787)                                  
Dividends (155)                                                                                       (155)      
Total contribution by and distribution to owners of the parent, recognized directly in Equity 353,509           353,664           495     € (18)   € 344,962     € (16,837)     (65)       43,871 20,124 0 (37,674)                 (1,194)         (155)      
Increase (decrease) through change in equity of subsidiaries, equity       € 12           € (607)                                                                 € (607)       € 619  
Other transactions (1,724)           (1,724)                                                                 (1,724)         0      
Total contribution by and distribution to owners of the parent, recognized directly in Equity (1,712)           (2,331)                                                                 (2,331)         619      
Equity balance as of end of the year at Mar. 31, 2021 € (69,611)           € (76,390)           € 1,798       € 118     € 1,537,425   € 96,310 € (10,123) € (8,877)   € (1,246)   € 43,871 € 20,124 € 0 € (1,006,209)         € (14,707)   € (2,161)   € (742,836)         € 6,779      
[1] The effect for the financial year 2018/19 of EUR(1.8)m and at in the line “Impact from the changes in % of ownership held” is a result of the capital decrease and ownership change in IRIS Global Blue Malaysia (Note 38).
[2] The effect of EUR2.3m in the line “Restatement to hyperinflation” is a result of the hyperinflation in Argentina (Note 24).
[3] The effect of EUR(1.0) million in the line “Restatement to hyperinflation” is a result of the hyperinflation in Argentina.