voxeljet performed a preliminary purchase price allocation as of December 31, 2014 with respect to certain separately identified intangible assets. As of March 31, 2015, the Company adjusted the purchase price allocation according to the fair values of the intangible assets and deferred taxes. Intangible assets have been reduced by kEUR 118 with a corresponding increase of the goodwill and deferred tax adjustments decreased goodwill by kEUR 263. The acquired assets and liabilities comprise the following items based on the adjusted purchase price allocation:
| October 1, 2014 | |||
| (€ in thousands) | |||
| Fair value | |||
| Current assets | 514 | ||
| Cash and cash equivalents | 2 | ||
| Trade receivables | 211 | ||
| Inventories | 301 | ||
| Non-current assets | 3,936 | ||
| Intangible assets | 1,134 | ||
| Property, plant and equipment | 2,802 | ||
| Total assets | 4,450 | ||
| Current liabilities | 3,466 | ||
| Financial liabilities | 1,542 | ||
| Trade liabilities | 1,126 | ||
| Accruals | 200 | ||
| Bank overdraft | 71 | ||
| Other liabilties | 527 | ||
| Non-current liabilities | 1,430 | ||
| Financial liabilities | 1,430 | ||
| Total liabilities | 4,896 | ||
| Net assets (liabilities) acquired | (446) | ||
| Purchase price | 967 | ||
| Goodwill | 1,413 |
