v3.25.1
Acquisitions - Schedule of Purchase Price Allocation (Details) - EUR (€)
Dec. 31, 2023
Jul. 31, 2023
Net Tangible Assets    
Net working capital € (77,113) € (985,661)
Fixed assets 222,287
Amounts due to related parties (88,912)  
Total tangible asset allocation (166,025) (1,269,642)
Broadcasting rights 75,000  
Advertising relationships   235,000
Brand 710,000 1,775,000
Season ticketholder relationships   200,000
Player contracts 130,000 285,000
Stadium lease   620,000
Total identifiable intangible assets 915,000 3,115,000
Implied goodwill 75,469 22,022
Business Enterprise Value (BEV) 824,444 2,012,380
Deduct: Debt (364,341)
Less: Non-controlling interest (82,444) (807,539)
Total Purchase Price (Equity Basis) 742,000 840,500
Current assets   323,081
Current liabilities minus short term debt   1,308,742
Financial assets   122,150
Other liabilities   (628,418)
Identifiable Intangible Assets    
Broadcasting rights 75,000  
Advertising relationships   235,000
Brand 710,000 1,775,000
Season ticketholder relationships   200,000
Player contracts 130,000 285,000
Stadium lease   620,000
Total identifiable intangible assets 915,000 3,115,000
Implied goodwill € 75,469 22,022
Assembled workforce   145,000
Total economic goodwill   167,022
Total Purchase Consideration (Equity Basis)   € 1,648,039