EXEL industries - 2019 Universal Registration Document

Consolidated fi nancial statements 4

Notes to the consolidated fi nancial statements

3.2

Analysis of goodwill by cash generating unit (CGU)

(Net carrying value)

09/30/2018

09/30/2019

(in € thousands)

Agricultural Spraying CGU

26,620

25,925

Sugar Beet Harvesters CGU

-

-

Garden Watering and Spraying CGU

33,715

33,680

Industrial Spraying CGU

4,857

4,857

TOTAL

65,192

64,462

Note c 4 Intangible assets

09/30/2018

09/30/2019

Net

Gross Amortized Impairment

Net

(in € thousands)

Patents, trademarks, licenses and software

29,349

(16,634)

-

12,715

13,771

Other intangible assets

177

(146)

-

31

3

TOTAL

29,527

(16,780)

-

12,746

13,774

Note c 5 Property, plant and equipment

09/30/2018

09/30/2019

Net

Gross Amortized Impairment

Net

(in € thousands)

Land and developments

47,466

(4,181)

-

43,285

43,227

Buildings

131,754

(71,127)

-

60,627

63,441

Plant and equipment

176,953

(152,353)

-

24,600

23,827

Other property, plant and equipment*

30,708

(25,647)

-

5,061

5,500

Property, plant and equipment under construction

3,423

(112)

-

3,312

6,273

Advances and prepayments

17

-

-

17

17

TOTAL

390,321

(253,419)

-

136,902

142,285

* Other property, plant and equipment consists mainly of vehicles, furniture and computer equipment. The gross value of property, plant and equipment includes €9,121 ƭ thousand for items acquired through fi nance leases (see note on fi nancial debt).

5.1

Changes in gross values during the fi scal year

09/30/2018

09/30/2019

(in € thousands)

GROSS VALUE OF PROPERTY, PLANT AND EQUIPMENT AT THE START OF THE FISCAL YEAR

408,738

395,094

Acquisitions (net of transfers)

9,790

18,017

Change in Group structure

-

-

Disposals or decommissioned assets

(30,212)

(2,384)

Impact of foreign exchange and misc.

2,006

(1,989)

GROSS VALUE OF PROPERTY, PLANT AND EQUIPMENT AT THE END OF THE FISCAL YEAR

390,321

408,738

EXEL Industries Group I 2019 Universal Registration Document

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