v3.26.3
Employee Benefits (Tables)
6 Months Ended
Jun. 30, 2026
Disclosure of information about defined benefit plans [abstract]  
Summary of Employee benefits

Details of employee benefits for the six months ended June 30, 2026 and 2025 are as follows:

 

(In thousand Euros)

 

June 30, 2026

 

 

June 30, 2025

 

Wages and salaries

 

 

15,146

 

 

 

22,451

 

Share-based payment plans expenses

 

 

158

 

 

 

539

 

Social Security

 

 

4,123

 

 

 

5,146

 

Total

 

 

19,427

 

 

 

28,136

 

Summary of Personnel Expenses Recognized for Share-based Payment Transactions

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

 

(In thousand Euros)

 

June 30, 2026

 

 

June 30, 2025

 

ESPP

 

 

—

 

 

 

22

 

Performance based earn out in shares and RSUs management
   Ares

 

 

—

 

 

 

64

 

RSU Employees

 

 

389

 

 

 

120

 

RSU Management

 

 

(186

)

 

 

367

 

Capitalization of share-based payment transactions in
   intangible assets

 

 

(45

)

 

 

(34

)

Total

 

 

158

 

 

 

539

 

Summary of Movements in Stock Options Until The Transaction Date

The following table illustrates the movements in stock options during the six months ended June 30, 2026, excluding earn out payments in shares for the business combinations in 2022:

 

Number of warrants

 

ESOP

 

 

MSOP

 

 

Founders

 

 

RSU Employees

 

 

RSU Management

 

 

RSU Coil & Ares

 

 

Total

 

At December 31,
   2025

 

 

31,537

 

 

 

23,914

 

 

 

50,680

 

 

 

783,489

 

 

 

61,906

 

 

 

9,250

 

 

 

960,776

 

Granted

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

45,000

 

 

 

—

 

 

 

45,000

 

Exercised

 

 

(278

)

 

 

—

 

 

 

—

 

 

 

(143,658

)

 

 

(26,906

)

 

 

—

 

 

 

(170,842

)

Cancelled

 

 

—

 

 

 

—

 

 

 

—

 

 

 

(78,172

)

 

 

(28,750

)

 

 

—

 

 

 

(106,922

)

At June 30, 2026

 

 

31,259

 

 

 

23,914

 

 

 

50,680

 

 

 

561,659

 

 

 

51,250

 

 

 

9,250

 

 

 

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