XML 67 R53.htm IDEA: XBRL DOCUMENT
v3.25.1

Discontinued operations (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Discontinued operations |
Schedule of statement of profit or loss of disposal group | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 1 January - |  | 1 January - |  | 1 January -
​ | ​ | 9 September | ​ | 31 December | ​ | 31 December
​ |  | 2024 |  | 2023 |  | 2022
Revenue |  | 7,397,469 | ​ | 11,170,614 | ​ | 11,436,893
Cost of revenue |  | (2,729,496) | ​ | (6,877,968) | ​ | (8,187,441)
Gross profit |  | 4,667,973 | ​ | 4,292,646 | ​ | 3,249,452
Selling and marketing expenses | ​ | (428,437) | ​ | (640,822) | ​ | (642,087)
Administrative expenses |  | (272,194) | ​ | (367,032) | ​ | (373,746)
Other operating income/(expense), net |  | 25,793 | ​ | 278,344 | ​ | 220,028
Operating profit |  | 3,993,135 | ​ | 3,563,136 | ​ | 2,453,647
Net finance costs / income |  | (65,907) | ​ | (297,796) | ​ | (1,058,857)
Profit before income tax |  | 3,927,228 | ​ | 3,265,340 | ​ | 1,394,790
Tax benefit /(expense) |  | (320,457) | ​ | (421,547) | ​ | (178,587)
Profit for the year from discontinued operations |  | 3,606,771 | ​ | 2,843,793 | ​ | 1,216,203
Gain on sale of disposal of subsidiaries | ​ | 8,821,192 | ​ | - | ​ | -
Total | ​ | 12,427,963 | ​ | 2,843,793 | ​ | 1,216,203
Schedule of disposal group assets, liabilities and cash flows | ​
​ | ​ | ​
​ |  | 31 December 2023
Assets | ​ |
Property, plant and equipment | ​ | 8,370,924
Right-of-use assets | ​ | 1,916,539
Intangible assets | ​ | 4,764,218
Trade receivables | ​ | 389,675
Deferred tax assets | ​ | 1,899,846
Other non current asset | ​ | 219,127
Financial assets at amortized cost | ​ | 1,062,879
Cash and cash equivalents | ​ | 5,800,335
Other current asset | ​ | 273,558
Assets held for sale | ​ | 24,697,101
​ | ​ | ​
Liabilities | ​ | ​
Borrowings | ​ | 6,532,277
Employee benefit obligations | ​ | 50,143
Current tax liabilities | ​ | 6,064
Trade and other payables | ​ | 1,287,061
Other non current liabilities | ​ | 7,705
Deferred revenue | ​ | 25,705
Contract liabilities | ​ | 664,495
Provisions | ​ | 562,371
Liabilities directly associated with the assets held for sale | ​ | 9,135,821
​ | ​ | ​
Net assets directly associated with disposal group | ​ | 15,561,280
​ | ​ | ​
Amounts included in accumulated OCI: | ​ | ​
Foreign currency translation reserve | ​ | 8,865,132
Reserve of disposal group classified as held for sale | ​ | 8,865,132
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 9 September 2024 |  | 31 December 2023 |  | 31 December 2022
Cash flows from operating activities | ​ | 2,896,417 | ​ | 7,043,237 | ​ | 5,951,420
Cash flows from/(used in) investing activities | ​ | 411,906 | ​ | (2,660,062) | ​ | (4,567,695)
Cash flows (used in)/ from financing activities | ​ | (3,537,035) | ​ | (1,193,887) | ​ | (1,134,367)
Net cash (outflow)/inflow | ​ | (228,712) | ​ | 3,189,288 | ​ | 249,358
​
​ | ​ | ​
​ | ​ | 9 September
Assets |  | 2024
Property, plant and equipment |  | 7,640,376
Right-of-use assets |  | 2,465,789
Intangible assets |  | 3,908,724
Trade receivables |  | 377,483
Deferred tax assets |  | 1,094,417
Cash and cash equivalent |  | 4,058,620
Other assets |  | 444,975
Assets directly associated with the assets held for sale |  | 19,990,384
Liabilities |  |
Borrowings |  | 2,461,113
Trade and other payables |  | 1,141,715
Provisions |  | 370,759
Other liabilities |  | 822,161
Liabilities directly associated with the assets held for sale |  | 4,795,748
​ | ​ | ​
Net assets directly associated with disposal group |  | 15,194,636
Details of the sale of the disposal group as follows: Consideration received: |  |
Cash received |  | 17,777,962
Deferred payment |  | 677,553
Total disposal consideration |  | 18,455,515
Carrying amount of net assets sold |  | (15,194,636)
Reclassification of foreign currency translation reserve |  | 5,560,313
Gain on sale of disposal of subsidiary |  | 8,821,192

X
- Definition The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for non-current assets held for sale and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Section Presentation and disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS05_g30-42_TI -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration