Glossary

1P

Part of hybrid business model: own inventory, including third party brands, private labels and COOPs

3P

Part of hybrid business model: third-party inventory not owned by the company

ABOUT YOU Commerce

ABOUT YOU’s Commerce business, which includes fashion sales to consumers via the website and app and comprises the two segments of ABOUT YOU DACH and ABOUT YOU RoE

ABOUT YOU DACH

ABOUT YOU DACH; reportable segment comprising ABOUT YOU’s home region of Germany, Austria, and Switzerland

ABOUT YOU RoE

ABOUT YOU Rest of Europe; reportable segment comprising ABOUT YOU’s sales regions outside of DACH in Europe and including 23 countries

Active Customers

Customers who have made at least one purchase through ABOUT YOU’s website and app within the last twelve months

Adjusted EBIT

EBIT adjusted for (i) equity-settled share-based compensation expenses, (ii) restructuring costs, and (iii) one-time effects

Adjusted EBITDA

EBITDA adjusted for (i) equity-settled share-based compensation expenses, (ii) restructuring costs, and (iii) one-time effects

AOF

Average order frequency; total number of orders divided by total number of active customers

AOV

Average order value; value of all merchandise sold to customers in the Commerce business, incl. VAT after cancellations and returns, divided by the number of orders within the last twelve months

APM

Alternative performance measures, not recognised under IFRS

BeNe

Belgium and the Netherlands

CAC

Customer acquisition costs

CAGR

Compound annual growth rate, which indicates the annual mean rate of growth for each year of the relevant period

Capex

Capital expenditure; payments for investments in property, plant, and equipment and intangible assets

CEE

Central and Eastern Europe

COOPs

Exclusive brands and (limited) exclusive collections in close cooperation with influencers, celebrities, and brands

D2C

Direct-to-consumer; sales are made directly to end customers rather than retailers or wholesalers

DC

Distribution centre

EBIT

Earnings before interest and taxes

EBITDA

Earnings before interest, taxes, depreciation, and amortization

EBITDA margin

Ratio of EBITDA to net revenue

Employees (as of balance sheet date)

Permanent employees expressed as full-time equivalents (as at the balance sheet date)

Enabling

360° services for third-party brands, which contain e-commerce operations and marketing growth services, part of segment TME

ESG

Environmental, social and governance aspects

FBAY

Fulfillment by ABOUT YOU

Free cash flow

Cash flow from operating activities plus cash flow from investing activities (except for investments in time deposits and restricted cash)

Gen Y&Z

Generation Y&Z; Generation Y refers to people born between the early 1980s and the mid-to-late 1990s) and Generation Zrefers to people born between the mid-to-late 1990s and the early 2000s)

GMV

Gross merchandise volume, e.g., the value of all merchandise sold on ABOUT YOU, incl. VAT and after cancellations and returns

LTM

Last twelve months

LTV

Customer lifetime value

Media

Brand and advertising solutions, which include different online and offline advertising formats for brand partners, part of segment TME

Minimum Viable Product

Launch version of a product with a basic set of features to gain customers with minimal effort while learning about their needs

Mobile sessions

Sessions (in %) via a mobile device, e.g., a smartphone, within the last twelve months, divided by the total of sessions in the given period

Net Working Capital

Inventories plus receivables (includes trade receivables and other current assets) minus current liabilities (includes trade payables, other payables, and provisions for returns)

SEU

Southern Europe, i.e., Spain, France, Italy, Greece, and Portugal

Tech

E-commerce software solutions from ABOUT YOU, which are offered to third parties, part of segment TME

TME

Tech, Media, Enabling; ABOUT YOU’s B2B segment with the revenue streams of Tech, Media, and Enabling

Total number of orders

Number of orders within the last twelve months

User Sessions

All sessions done across all countries, excl. Sessions without interaction