SEC Info - Wallbox N.V. - ‘20-F’ for 12/31/23

Wallbox N.V. – ‘20-F’ for 12/31/23 – ‘EX-12.1’

On: Thursday, 3/21/24, at 8:54am ET · For: 12/31/23 · Accession #: 950170-24-34441 · File #: 1-40865

As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/21/24 Wallbox N.V. 20-F 12/31/23 161:38M Donnelley … Solutions/FA

Document/Exhibit Description Pages Size 1: 20-F Annual or Annual-Transition Report by a Foreign HTML 7.79M Non-Canadian Issuer 2: EX-2.1 Plan of Acquisition, Reorganization, Arrangement, HTML 339K Liquidation or Succession 4: EX-4.18 Instrument Defining the Rights of Security Holders HTML 58K 5: EX-4.19 Instrument Defining the Rights of Security Holders HTML 51K 6: EX-4.20 Instrument Defining the Rights of Security Holders HTML 1.09M 7: EX-4.21 Instrument Defining the Rights of Security Holders HTML 1.12M 3: EX-4.7 Instrument Defining the Rights of Security Holders HTML 221K 8: EX-8.1 Opinion of Counsel re: Tax Matters HTML 52K 11: EX-13.1 Annual or Quarterly Report to Security Holders HTML 47K 12: EX-13.2 Annual or Quarterly Report to Security Holders HTML 47K 15: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 60K Awarded Compensation 9: EX-12.1 Statement re: the Computation of Ratios HTML 51K 10: EX-12.2 Statement re: the Computation of Ratios HTML 50K 13: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 47K 14: EX-15.2 Letter re: Unaudited Interim Financial Info HTML 46K 17: R1 Cover Page HTML 131K 18: R2 Consolidated Statements of Financial Position HTML 152K 19: R3 Consolidated Statements of Profit or Loss And HTML 121K Other Comprehensive Income 20: R4 Consolidated Statements of Changes In Equity HTML 154K 21: R5 Consolidated Statements of Cash Flows HTML 188K 22: R6 Reporting Entity HTML 50K 23: R7 Basis of Accounting HTML 68K 24: R8 Use Of Judgements And Estimates HTML 94K 25: R9 New IFRS and IFRIC Not Yet Effective HTML 55K 26: R10 Significant Accounting Policies HTML 195K 27: R11 Business Combinations And Capital Reorganization HTML 217K 28: R12 Operating Segments HTML 303K 29: R13 Property, Plant and Equipment HTML 178K 30: R14 Assets for Rights of Use and Lease Liabilities HTML 213K 31: R15 Intangible Assets and Goodwill HTML 197K 32: R16 Impairment Testing of Goodwill HTML 86K 33: R17 Equity-Accounted Investees HTML 50K 34: R18 Financial Assets And Financial Liabilities HTML 874K 35: R19 Inventories HTML 62K 36: R20 Cash and Cash Equivalents HTML 94K 37: R21 Capital and Reserves HTML 309K 38: R22 Provisions HTML 134K 39: R23 Government Grants HTML 138K 40: R24 Revenue from Contracts with Customers HTML 83K 41: R25 Expenses and net other income HTML 146K 42: R26 Employee Benefits HTML 339K 43: R27 Financial Income and Expenses HTML 128K 44: R28 Loss Per Share HTML 81K 45: R29 Tax credit and other receivables/Other payables HTML 139K 46: R30 Group Information HTML 165K 47: R31 Financial Risk Management HTML 223K 48: R32 Events after the Reporting Period HTML 51K 49: R33 Details of Wallbox Group subsidiaries HTML 165K 50: R34 Significant Accounting Policies (Policies) HTML 231K 51: R35 Significant Accounting Policies (Tables) HTML 67K 52: R36 Business Combinations And Capital Reorganization HTML 175K (Tables) 53: R37 Operating Segments (Tables) HTML 297K 54: R38 Property, Plant and Equipment (Tables) HTML 171K 55: R39 Assets for Rights of Use and Lease Liabilities HTML 214K (Tables) 56: R40 Intangible Assets and Goodwill (Tables) HTML 189K 57: R41 Financial Assets And Financial Liabilities - 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Additional HTML 54K Information (Details) 76: R60 Significant Accounting Policies - Summary of HTML 68K Estimated Useful Lives of Property Plant and Equipment for Current and Comparative Periods (Detail) 77: R61 Significant Accounting Policies - Summary of HTML 60K Estimated Useful Lives of Intangible Assets for Current and Comparative Periods (Detail) 78: R62 Business Combinations And Capital Reorganization - HTML 220K Additional Information (Detail) 79: R63 Business Combinations And Capital Reorganization - HTML 68K Summary of Details of the Purchase Consideration (Detail) 80: R64 Business Combinations And Capital Reorganization - HTML 112K Summary of Assets and Liabilities Recognized at Fair Value as a Result of the Acquisition For Intelligent Solutions AS (Detail) 81: R65 Business Combinations And Capital Reorganization - HTML 60K Summary Of Tabular Form Of Networth Of The Companies As A Result Of Reorganization (Detail) 82: R66 Business Combinations And Capital Reorganization - HTML 60K Schedule of Impact On Earnings Per Share As A Result Of Reorganization (Detail) 83: R67 Operating Segments - Summary of Reconciliation of HTML 100K Information on Reportable Segments with Amounts Reported In Financial Statements (Detail) 84: R68 Operating Segments - Summary of External Revenue HTML 66K by Location of Customers (Details) 85: R69 Operating Segments - Additional Information HTML 50K (Details) 86: R70 Property, Plant and Equipment - Summary of HTML 94K Property Plant and Equipment (Detail) 87: R71 Property, Plant and Equipment - Additional HTML 61K Information (Detail) 88: R72 Assets for Rights of Use and Lease Liabilities - HTML 57K Additional Information (Detail) 89: R73 Assets for Rights of Use and Lease Liabilities - HTML 69K Summary of Carrying Amounts of Right of Use Assets (Detail) 90: R74 Assets for Rights of Use and Lease Liabilities - HTML 73K Summary of Carrying Amounts of Lease Liabilities (Detail) 91: R75 Assets for Rights of Use and Lease Liabilities - HTML 60K Summary of Maturity Analysis of Lease Liabilities (Detail) 92: R76 Assets for Rights of Use and Lease Liabilities - HTML 50K Summary of Amounts Recognized in Profit or Loss Derived From Lease Liabilities (Detail) 93: R77 Intangible Assets and Goodwill - Summary of HTML 99K Detailed Information About Intangible Assets (Detail) 94: R78 Intangible Assets and Goodwill - Additional HTML 72K Information (Detail) 95: R79 Intangible Assets and Goodwill - Summary of the HTML 58K Goodwill Breakdown by CGU (Detail) 96: R80 Impairment Testing of Goodwill - Additional HTML 80K Information (Detail) 97: R81 Equity-Accounted Investees - Additional HTML 61K Information (Details) 98: R82 Financial Assets And Financial Liabilities - HTML 74K Summary of Current and non-current financial assets (Details) 99: R83 Financial Assets And Financial Liabilities - HTML 50K Summary of Current and non-current financial assets (Parenthetical) (Details) 100: R84 Financial Assets And Financial Liabilities - HTML 81K Summary of Financial assets by class and category (Details) 101: R85 Financial Assets And Financial Liabilities - HTML 66K Summary Of Loans And Borrowings (Detail) 102: R86 Financial Assets And Financial Liabilities - HTML 60K Summary Of Loans And Borrowings (Parenthetical) (Detail) 103: R87 Financial Assets And Financial Liabilities - HTML 86K Summary Of Details Of Loan And Borrowings (Detail) 104: R88 Financial Assets And Financial Liabilities - HTML 61K Summary Of Details Of The Maturities, By Year, Of The Principals And Interest (Detail) 105: R89 Financial Assets And Financial Liabilities - HTML 103K Additional Information (Detail) 106: R90 Financial Assets And Financial Liabilities - HTML 102K Summary Of Movement In The Derivative Warrant Liabilities (Detail) 107: R91 Financial Assets And Financial Liabilities - HTML 127K Summary Of Reconciliation Of Movements Of Liabilities To Cash Flows (Detail) 108: R92 Financial Assets And Financial Liabilities - HTML 54K Summary Of Trade And Other Payables (Detail) 109: R93 Assets Held for Sale - Additional Information HTML 48K (Detail) 110: R94 Inventories-Summary Of Inventories (Detail) HTML 55K 111: R95 Inventories-Additional Information (Detail) HTML 53K 112: R96 Cash and Cash Equivalents - 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Summary of Weighted Average HTML 82K Exercise Price For Both Share-based Payment Plans (Detail) 135: R119 Employee Benefits - Additional Information HTML 177K (Detail) 136: R120 Financial Income and Expenses - Summary Of Details HTML 80K About Financial Income Expenses Net (Detail) 137: R121 Financial Income and Expenses - Summary Of Details HTML 51K About Other Finance Income Expense Net (Detail) 138: R122 Financial Income and Expenses - Additional HTML 68K Information (Detail) 139: R123 Loss Per Share - Summary Of Basic And Diluted HTML 61K Earnings Loss Per Share (Detail) 140: R124 Tax credit and other receivables/Other payables - HTML 68K Summary Of Tax Credit And Other Receivables Payables (Detail) 141: R125 Tax credit and other receivables/Other payables - HTML 63K Summary Of Income Tax Credit Recognized In Profit Loss (Detail) 142: R126 Tax credit and other receivables/Other payables - HTML 67K Summary Of Information About Offset Of Unrecognized Tax Losses (Detail) 143: R127 Tax credit and other receivables/Other payables - HTML 57K Additional Information (Detail) 144: R128 Group Information - Summary Of Transactions And HTML 82K Balances With Related Parties (Detail) 145: R129 Group Information - Summary Of Remuneration HTML 54K Expenses Recorded For The Members Of Board (Detail) 146: R130 Group Information - Summary Of Transactions And HTML 56K Balances With Related Parties (Directors And Senior Management) (Detail) 147: R131 Group Information - Additional Information HTML 83K (Detail) 148: R132 Financial Risk Management - Additional Information HTML 62K (Detail) 149: R133 Financial Risk Management - Summary of Credit Risk HTML 75K (Detail) 150: R134 Financial Risk Management - Summary of Interest HTML 53K Rate Risk (Detail) 151: R135 Financial Risk Management - Summary of Effect of HTML 51K Interest Rates (Detail) 152: R136 Financial Risk Management - Summary of Sensitivity HTML 54K of a Reasonably Possible Strengthening (Weakening) (Detail) 153: R137 Financial Risk Management - Summary of Liquidity HTML 56K Risk (Detail) 154: R138 Financial Risk Management - 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Exhibit 12.1

CERTIFICATION

I, Enric Asunción Escorsa, Chief Executive Officer, certify that:

I have reviewed this Annual Report on Form 20-F of Wallbox N.V. for the fiscal year ended December 31, 2023;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;

The company’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting; or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting; and

The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of the company’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting.

Date: March 21, 2024

By: /s/ Enric Asunción Escorsa

Enric Asunción Escorsa

Chief Executive Officer

(Principal Executive Officer)

This ‘20-F’ Filing

Date

Other Filings

Filed on:

3/21/24

None on these Dates

For Period end:

12/31/23

List all Filings

As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 12/18/23 Wallbox N.V. 6-K 12/18/23 2:653K Donnelley … Solutions/FA 12/04/23 Wallbox N.V. 6-K 12/04/23 4:571K Donnelley … Solutions/FA 10/18/23 Wallbox N.V. 6-K 10/18/23 2:424K Donnelley … Solutions/FA 7/19/23 Wallbox N.V. 6-K 7/19/23 2:19K Donnelley … Solutions/FA 6/02/23 Wallbox N.V. 6-K 6/02/23 3:230K Donnelley … Solutions/FA 4/03/23 Wallbox N.V. 6-K 4/03/23 4:360K Donnelley … Solutions/FA 3/31/23 Wallbox N.V. 20-F 12/31/22 167:27M Donnelley … Solutions/FA 9/28/22 Wallbox N.V. POS AM 164:37M Donnelley … Solutions/FA 3/23/22 Wallbox N.V. S-8 3/23/22 8:520K Donnelley … Solutions/FA 11/01/21 Wallbox N.V. F-1 18:7.2M Donnelley … Solutions/FA 10/04/21 Wallbox N.V. 6-K 10/01/21 9:1.2M Donnelley … Solutions/FA

Wallbox N.V. – ‘20-F’ for 12/31/23 – ‘EX-12.1’

On: Thursday, 3/21/24, at 8:54am ET · For: 12/31/23 · Accession #: 950170-24-34441 · File #: 1-40865

Previous ‘20-F’: ‘20-F’ on 3/31/23 for 12/31/22 · Latest ‘20-F’: This Filing · 11 References:

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34

Filing Table of Contents

‘EX-12.1’ — Statement re: the Computation of Ratios

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein

11 Previous Filings that this Filing References

Wallbox N.V. – ‘20-F’ for 12/31/23 – ‘EX-12.1’

On: Thursday, 3/21/24, at 8:54am ET · For: 12/31/23 · Accession #: 950170-24-34441 · File #: 1-40865

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34Filing Table of Contents

‘EX-12.1’ — Statement re: the Computation of Ratios

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein

11 Previous Filings that this Filing References

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34

Filing Table of Contents