v3.26.3
Goodwill (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of acquiree’s identifiable net assets the partial goodwill method

Non-controlling interests in the QIND acquisition are measured at the NCI’s proportionate share of the acquiree’s identifiable net assets (the partial goodwill method).

 

   €’000 
Total purchase consideration   14,626 
Less: Fair value of net identifiable assets   (11,970)
of which attributable to the parent (67.04%)   (8,025)
of which attributable to NCI (32.96%)   (3,945)
Goodwill recognised (parent’s share only)   6,602 

 

 

Fair value of identifiable net assets    
   €’000 
QIND net assets at acquisition (excluding pre-existing goodwill)   (10,256)
Customer relationships   19,758 
Trade names   4,606 
Inventory step-up   61 
Deferred tax liability on fair value uplifts   (2,198)
Fair value of identifiable net assets (100%)   11,970 
Schedule of carrying amount of goodwill

Movement in the carrying amount of goodwill

   2025   2024 
   €’000   €’000 
At 1 January   6,602    - 
Recognised on acquisition of QIND   -    6,602 
Impairment loss   (1,060)   - 
Exchange differences   (683)   - 
At 31 December   4,859    6,602