Moncler Group | Annual Report 2024 Separate Financial Statements 438 |
3.5 Financial income and expenses
The caption is broken down as follows:
The item Interest expense mainly refers to interest accrued
on the loan received from the subsidiary Industries S.p.A.
In 2024 the company received dividends equal
to EUR 436,050 thousand (in 2023 the Company did not
receive dividends).
3.6 Income tax
The tax impact on the income statement is detailed as follows:
For the breakdown of deferred tax assets and liabilities by nature,
please see paragraph 4.5.
The reconciliation between the theoretical tax burden
by applying the theoretical rate of the Parent Company,
and the ef fective tax burden is shown in the following table:
The caption Other dif ferences includes current IRAP
EUR/000 2024 2023
Interest income and other f inancial income 2,534 700
Dividends 436,050 0
TOTAL FINANCIAL INCOME 438,584 700
Interests expenses and bank charges, excluded interests on lease liabilities(21,543)(24,566)
Foreign currency differences — negative(336)(228)
TOTAL FINANCIAL EXPENSES, EXCLUDED INTERESTS ON LEASE LIABILITIES(21,879)(24,794)
Total f inancial income/(expenses) excluded interests on lease liabilities 416,705(24,094)
Interests on lease liabilities(64)(84)
TOTAL FINANCIAL INCOME/(EXPENSES)416,641(24,178)
EUR/000 2024 2023
Current income taxes(47,790)(30,064)
Deferred tax income (expenses)(42,256)(44,622)
INCOME TAXES CHARGED IN THE INCOME STATEMENT(90,046)(74,686)
RECONCILIATION THEORETIC-EFFECTIVE TAX RATE
EUR/000 Taxable
Amount 2024
Tax Amount
2024
Tax rate 2024 Taxable
Amount 2023
Tax Amount
2023
Tax rate 2023
PROFIT BEFORE TAX 741932 270420
INCOME TAX USING THE COMPANYS THEORETIC
TAX RATE
178064240 64901240
Temporary differences 38025 51 38404142
Permanent differences 98755 133 4700
Other differences 451306352013
Deferred taxes recognised in the income statement 442496044622165
INCOME TAX AT EFFECTIVE TAX RATE 9004612174686276
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