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CONSOLIDATED STATEMENT OF CASH FLOWS € in Thousands, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 EUR (€) | Dec. 31, 2019 EUR (€) | Dec. 31, 2018 EUR (€)
CONSOLIDATED STATEMENT OF CASH FLOWS |  |  |
Loss before Income tax | € (158,343) | € (226,490) | € (169,494)
Depreciation and amortization of tangible and intangible assets | 8,133 | 7,906 | 2,166
Impairment losses on loans, receivables and other assets | 4,405 | 5,877 | 4,436
Impairment losses on obsolete inventories | 471 | 275 | 288
Share-based payment expense | 21,647 | 37,267 | 17,409
Net (gain)/loss from disposal of tangible and intangible assets | (17) | (149) | 52
Impairment losses on investment in subsidiaries |  | 28 |
Change in provision for other liabilities and charges | 5,455 | 6,780 | 5,324
Lease modification (income)/expense | (57) |  |
Interest (income)/expenses | 613 | (682) | (17)
Net foreign exchange (gain)/loss | 10,617 | (1,034) | (620)
(Increase)/Decrease in trade and other receivables, prepaid expenses and other tax receivables | 5,356 | (15,443) | (717)
(Increase)/Decrease in inventories | 1,758 | (509) | (636)
Increase/(Decrease) in trade and other payables, deferred income and other tax payables | 2,587 | 4,880 | 4,606
Income taxes paid | (1,097) | (1,294) | (1,809)
Net cash flows used in operating activities | (98,472) | (182,588) | (139,012)
Cash flows from investing activities |  |  |
Purchase of property and equipment | (1,997) | (5,658) | (3,508)
Proceeds from sale of property and equipment | 21 | 51 | 20
Purchase of intangible assets | (520) | (109) | (27)
Proceeds from sale of intangible assets |  | 224 | 219
Payment for acquisition of subsidiary, net of cash acquired |  | 7 |
Interest received | 773 | 795 |
Movement in other non-current assets | 49 | (295) | (337)
Movement in term deposits and other current assets | 61,718 | (62,716) |
Net cash flows (used in)/from investing activities | 60,044 | (67,701) | (3,633)
Cash flows from financing activities |  |  |
Repayment of borrowings |  | (9) | (2,244)
Interest settled - financing | (34) | (22) | (142)
Payment of lease interest | (1,332) | (1,176) |
Repayment of lease liabilities | (3,999) | (3,769) |
Equity transaction costs | (11,193) | (7,357) |
Capital Contributions | 203,006 | 329,161 | 215,985
Proceeds from exercise of stock option | 680 |  |
Buy back of stock from non-controlling interests |  |  | (350)
Net cash flows from financing activities | 187,128 | 316,828 | 213,249
Net increase in cash and cash equivalents | 148,700 | 66,539 | 70,604
Effect of exchange rate changes on cash and cash equivalents | (13,820) | 2,847 | 303
Cash and cash equivalents at the beginning of the period | 170,021 | 100,635 | 29,728
Cash and cash equivalents at the end of the period | € 304,901 | € 170,021 | € 100,635

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- Definition Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_20_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_45&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_10&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 50 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_50_d&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_10&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 50 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_50_d&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_25&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_28&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16_b&doctype=Standard -URIDate 2020-01-01 + Details
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Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition The net cash inflow (outflow) from acquisition of subsidiaries. + References No definition available. + Details
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Namespace Prefix: | jmia_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition The cash outflow to repay lease interest. + References No definition available. + Details
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Namespace Prefix: | jmia_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition The cash outflow to repay lease liabilities. + References No definition available. + Details
Name: | jmia_RepaymentsOfLeaseLiabilitiesFinancingActivities
Namespace Prefix: | jmia_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition Amount of cash inflow from exercise of option under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120381028&loc=SL79508275-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3255-108585 + Details
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