The expenses recognized in the profit and loss statement in relation to the share-based payment arrangements amounted to kEUR 0 in the three months and kEUR 49 in the nine months ended September 30, 2022 (three months and nine months ended September 30, 2021: kEUR 44 and kEUR 261, respectively).
4. Inventories
|
|
|
|
|
|
|
9/30/2022 |
|
12/31/2021 |
|
|
(€ in thousands) |
||
Raw materials and merchandise |
|
3,890 |
|
2,978 |
Work in progress |
|
10,309 |
|
6,504 |
Total |
|
14,199 |
|
9,482 |
In the nine months ended September 30, 2022, voxeljet increased the reserve for slow-moving inventory for raw materials and merchandise as well as work in progress by kEUR 597, following the Company’s inventory reserve policy for inventory (increase in reserve for slow-moving inventory for the nine months ended September 30, 2021: kEUR 166).
5. Property, plant and equipment, net
|
|
|
|
|
|
|
9/30/2022 |
|
12/31/2021 |
|
|
(€ in thousands) |
||
Land, buildings and leasehold improvements |
|
17,413 |
|
18,048 |
Plant and machinery |
|
4,517 |
|
4,329 |
Other facilities, factory and office equipment |
|
778 |
|
894 |
Assets under construction and prepayments made |
|
522 |
|
448 |
Total |
|
23,230 |
|
23,719 |
Thereof pledged assets of Property, Plant and Equipment |
|
11,821 |
|
12,261 |
In March 2020, voxeljet registered a first rank land charge amounting to kEUR 10,000 on its land and facility located in Friedberg, Germany as collateral in favor of the EIB related to the loan under the Finance Contract. This pledge was removed within the closing process of sale and leaseback transaction by notary, which was initiated on August 11, 2022 and successfully closed on October 31, 2022. Upon closing of the sale and leaseback transaction, the land and buildings were transferred to the investor. For further information, see Note 14. below.
6. Other liabilities and provisions
|
|
|
|
|
|
|
|
9/30/2022 |
|
12/31/2021 |
|
|
|
(€ in thousands) |
||
| Employee bonus |
|
423 |
|
512 |
| Liabilities from payroll |
|
352 |
|
255 |
| Accruals for vacation and overtime |
|
333 |
|
230 |
| Accruals for management compensation |
|
274 |
|
83 |
| Accrual for warranty |
|
157 |
|
292 |
| Accruals for compensation of Supervisory board |
|
135 |
|
180 |
| Accruals for commissions |
|
132 |
|
298 |
| Liabilities from VAT |
|
47 |
|
50 |
| Accruals for licenses |
|
34 |
|
92 |
| Customers with a credit balance |
|
26 |
|
17 |
| Others |
|
91 |
|
99 |
| Total |
|
2,004 |
|
2,108 |
