diff --git a/apps/files_sharing/lib/MountProvider.php b/apps/files_sharing/lib/MountProvider.php
index 7c101314931..0a6c80769b2 100644
--- a/apps/files_sharing/lib/MountProvider.php
+++ b/apps/files_sharing/lib/MountProvider.php
@@ -7,6 +7,7 @@
  */
 namespace OCA\Files_Sharing;
 
+use InvalidArgumentException;
 use OC\Files\View;
 use OCA\Files_Sharing\Event\ShareMountedEvent;
 use OCP\Cache\CappedMemoryCache;
@@ -18,6 +19,7 @@ use OCP\Files\Storage\IStorageFactory;
 use OCP\ICacheFactory;
 use OCP\IConfig;
 use OCP\IUser;
+use OCP\Share\IAttributes;
 use OCP\Share\IManager;
 use OCP\Share\IShare;
 use Psr\Log\LoggerInterface;
@@ -175,23 +177,24 @@ class MountProvider implements IMountProvider {
 	}
 
 	/**
-	 * Build super shares (virtual share) by grouping them by node id and target,
-	 * then for each group compute the super share and return it along with the matching
-	 * grouped shares. The most permissive permissions are used based on the permissions
-	 * of all shares within the group.
+	 * Groups shares by node ID and builds a new share object (super share)
+	 * which represents a summarized version of all the shares in the group.
+	 *
+	 * The permissions and attributes of the super share are accumulated from
+	 * the shares in the group, forming the most permissive combination
+	 * possible.
 	 *
 	 * @param IShare[] $allShares
 	 * @param IUser $user user
-	 * @return array Tuple of [superShare, groupedShares]
+	 * @return list<array{IShare, array<IShare>}> Tuple of [superShare, groupedShares]
 	 */
 	private function buildSuperShares(array $allShares, IUser $user) {
 		$result = [];
 
 		$groupedShares = $this->groupShares($allShares);
 
-		/** @var IShare[] $shares */
 		foreach ($groupedShares as $shares) {
-			if (count($shares) === 0) {
+			if (\count($shares) === 0) {
 				continue;
 			}
 
@@ -204,14 +207,7 @@ class MountProvider implements IMountProvider {
 				->setShareType($shares[0]->getShareType())
 				->setTarget($shares[0]->getTarget());
 
-			// Gather notes from all the shares.
-			// Since these are readly available here, storing them
-			// enables the DAV FilesPlugin to avoid executing many
-			// DB queries to retrieve the same information.
-			$allNotes = implode("\n", array_map(function ($sh) {
-				return $sh->getNote();
-			}, $shares));
-			$superShare->setNote($allNotes);
+			$this->combineNotes($shares, $superShare);
 
 			// use most permissive permissions
 			// this covers the case where there are multiple shares for the same
@@ -220,7 +216,6 @@ class MountProvider implements IMountProvider {
 			$superAttributes = $this->shareManager->newShare()->newAttributes();
 			$status = IShare::STATUS_PENDING;
 			foreach ($shares as $share) {
-				$superPermissions |= $share->getPermissions();
 				$status = max($status, $share->getStatus());
 				// update permissions
 				$superPermissions |= $share->getPermissions();
@@ -228,38 +223,11 @@ class MountProvider implements IMountProvider {
 				// update share permission attributes
 				$attributes = $share->getAttributes();
 				if ($attributes !== null) {
-					foreach ($attributes->toArray() as $attribute) {
-						if ($superAttributes->getAttribute($attribute['scope'], $attribute['key']) === true) {
-							// if super share attribute is already enabled, it is most permissive
-							continue;
-						}
-						// update supershare attributes with subshare attribute
-						$superAttributes->setAttribute($attribute['scope'], $attribute['key'], $attribute['value']);
-					}
+					$this->mergeAttributes($attributes, $superAttributes);
 				}
 
-				// adjust target, for database consistency if needed
-				if ($share->getTarget() !== $superShare->getTarget()) {
-					$share->setTarget($superShare->getTarget());
-					try {
-						$this->shareManager->moveShare($share, $user->getUID());
-					} catch (\InvalidArgumentException $e) {
-						// ignore as it is not important and we don't want to
-						// block FS setup
-
-						// the subsequent code anyway only uses the target of the
-						// super share
-
-						// such issue can usually happen when dealing with
-						// null groups which usually appear with group backend
-						// caching inconsistencies
-						$this->logger->debug(
-							'Could not adjust share target for share ' . $share->getId() . ' to make it consistent: ' . $e->getMessage(),
-							['app' => 'files_sharing']
-						);
-					}
-				}
-				if (!is_null($share->getNodeCacheEntry())) {
+				$this->adjustTarget($share, $superShare, $user);
+				if ($share->getNodeCacheEntry() !== null) {
 					$superShare->setNodeCacheEntry($share->getNodeCacheEntry());
 				}
 			}
@@ -273,4 +241,82 @@ class MountProvider implements IMountProvider {
 
 		return $result;
 	}
+
+	/**
+	 * Combines $attributes into the most permissive set of attributes and
+	 * sets them in $superAttributes.
+	 */
+	private function mergeAttributes(
+		IAttributes $attributes,
+		IAttributes $superAttributes,
+	): void {
+		foreach ($attributes->toArray() as $attribute) {
+			if ($superAttributes->getAttribute(
+				$attribute['scope'],
+				$attribute['key']
+			) === true) {
+				// if super share attribute is already enabled, it is most permissive
+				continue;
+			}
+			// update super share attributes with subshare attribute
+			$superAttributes->setAttribute(
+				$attribute['scope'],
+				$attribute['key'],
+				$attribute['value']
+			);
+		}
+	}
+
+	/**
+	 * Gather notes from all the shares. Since these are readily available
+	 * here, storing them enables the DAV FilesPlugin to avoid executing many
+	 * DB queries to retrieve the same information.
+	 *
+	 * @param array<IShare> $shares
+	 * @param IShare $superShare
+	 * @return void
+	 */
+	private function combineNotes(
+		array &$shares,
+		IShare $superShare,
+	): void {
+		$allNotes = implode(
+			"\n",
+			array_map(static fn ($sh) => $sh->getNote(), $shares)
+		);
+		$superShare->setNote($allNotes);
+	}
+
+	/**
+	 * Adjusts the target in $share for DB consistency, if needed.
+	 */
+	private function adjustTarget(
+		IShare $share,
+		IShare $superShare,
+		IUser $user,
+	): void {
+		if ($share->getTarget() === $superShare->getTarget()) {
+			return;
+		}
+
+		$share->setTarget($superShare->getTarget());
+		try {
+			$this->shareManager->moveShare($share, $user->getUID());
+		} catch (InvalidArgumentException $e) {
+			// ignore as it is not important and we don't want to
+			// block FS setup
+
+			// the subsequent code anyway only uses the target of the
+			// super share
+
+			// such issue can usually happen when dealing with
+			// null groups which usually appear with group backend
+			// caching inconsistencies
+			$this->logger->debug(
+				'Could not adjust share target for share ' . $share->getId(
+				) . ' to make it consistent: ' . $e->getMessage(),
+				['app' => 'files_sharing']
+			);
+		}
+	}
 }