Moncler Group | Annual Report 2024 Consolidated Financial Statements 378  | 

The taxable amount on which deferred tax assets have been

calculated is detailed in the following table:

5.6 Inventory

As at 31 December 2024 Inventory amounted to EUR 470.1 million

(EUR 453.2 million as at 31 December 2023) and is broken down

as follows:

Inventory gross amount increased by approximately

EUR 644 million 90 and mainly included raw materials

and f inished products for the forthcoming seasons

DEFERRED TAX ASSETS AND LIABILITIES

EUR/000 Taxable Amount 2024 Closing balance

31 December 2024

Taxable Amount 2023 Closing balance

31 December 2023

Tangible and intangible assets 106,840 27,561 105,883 27,597

Inventories 810,473 201,781 725,407 180,685

Trade receivables 6,528 1,824 15,860 4,372

Derivatives 4,440 1,069 1,119 269

Employee benef its 17,252 4,418 13,892 3,548

Provisions 88,354 25,612 69,542 20,060

Trade payables 29,984 8,423 28,545 7,981

Other temporary items 55,671 13,710 25,799 6,789

Tax loss carried forward 11,512 2,382 3,896 896

TAX ASSETS 1,131,054 286,780 989,943 252,197

Tangible and intangible assets (370,786)(99,565)(218,050)(56,437)

Financial assets (1,264)(303)(1,264)(303)

Inventories (8,512)(2,377)945 263

Derivatives (2,175)(522)(2,210)(530)

Employee benef its (98)(24)(57)(14)

Provisions 0 0 0 0

Trade payables (872)(238)(18,464)(5,197)

Other temporary items (1,009)(253)(3,103)(816)

Tax loss carried forward 0 0 0 0

TAX LIABILITIES(384,716)(103,282)(242,203)(63,034)

NET DEFERRED TAX ASSETS (LIABILITIES)746,338 183,498 747,740 189,163

INVENTORY

EUR/000 31 December 2024 31 December 2023

Raw materials 161,512 141,913

Workinprogress 59876 54173

Finished products 558659 519529

INVENTORIES GROSS 780047 715615

OBSOLESCENCE PROVISION309967262437

TOTAL 470080 453178

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