Lens Concept has completed a purchase price allocation

March 2026 — Lens Concept has been acquired by MAE Pharma B.V. Following the acquisition, MAE Pharma was required to perform a purchase price allocation (PPA) to identify and value Lens Concept’s intangible assets and goodwill.

Lens Concept is a Netherlands-based wholesaler and distributor of private label eye care products. The company specializes in developing customized private label concepts for retailers and offers a broad portfolio including contact lenses, color lenses, eye drops, contact lens cleaning solutions, lens cases and reading glasses. Through its focus on private label development, Lens Concept enables optical retailers and other eye care distributors to expand their own branded product ranges and strengthen their position in the eye care market.

MAE Pharma is a manufacturer and distributor specializing in private label self-care products, cosmetics and health products. With more than 20 years of experience in pharmaceuticals and healthcare, the company provides self-care products with a medical identity and offers a wide range of generic medications.

Our role in the transaction

Oaklins’ team in the Netherlands advised during the post-transaction phase and prepared a PPA report for MAE Pharma in accordance with International Financial Reporting Standard 3 (IFRS 3). The report included the allocation of the consideration paid to all identifiable assets acquired and liabilities assumed.