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Segment reporting | 12 Months Ended
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Dec. 31, 2022
Segment reporting |
Segment reporting | 5. Segment reporting A.Basis for segmentation The Group operates through four operating segments, which are Nexters Global Ltd, Lightmap Ltd, MX Capital Ltd and Castcrown Ltd, while last three of them are not considered to be reportable segments based on the criteria (quantitative thresholds) of IFRS 8. The financial information reviewed by our Chief Operating Decision Maker, which is our Board of Directors, is included within the operating segments mentioned above for purposes of allocating resources and evaluating financial performance. The following summary describes the operations of the reportable segment:
Reportable segments |  | Operations
Nexters Global Ltd | ​ | Game development and publishing
​ B.Information about reportable segments Information related to the reportable segment is set out below. Segment management EBITDA is used to measure performance because management believes that this information is the most relevant in evaluating the results of the respective segments relative to other entities that operate in the same industry. The Company defines Management EBITDA as the net income/loss as presented in the Group’s consolidated financial statements in accordance with IFRS, adjusted to exclude (i) other comprehensive income/loss, (ii) goodwill and investments in equity accounted associates' impairment, (iii) loss on disposal of subsidiaries, (iv) income tax expense, (v) net finance income/expense, (vi) change in fair value of share warrant obligations and other financial instruments, (vii) share of loss of equity-accounted associates, (viii) depreciation and amortization, (ix) share-based payments and (x) certain non-cash or other special items that we do not consider indicative of our ongoing operating performance (see the reconciliation below). ​
​ | ​ | ​ | ​ | ​ | ​ | ​
2022 |  | Nexters Global Ltd |  | All other segments |  | Total
Segment revenues |  | 472,394 |  | 7,294 |  | 479,688
Segment management EBITDA |  | 138,647 |  | (25,504) |  | 113,143
​ | ​ | ​ | ​ | ​ | ​ | ​
2021 |  | Nexters Global Ltd |  | All other segments |  | Total
Segment revenues |  | 434,094 |  | — |  | 434,094
Segment management EBITDA |  | 113,349 |  | — |  | 113,349
​ | ​ | ​ | ​ | ​ | ​ | ​
2020 |  | Nexters Global Ltd |  | All other segments |  | Total
Segment revenues |  | 260,892 |  | — |  | 260,892
Segment management EBITDA |  | 133,308 |  | — |  | 133,308
​ C.Reconciliation of information on reportable segment to the amounts reported in the financial statements ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
Profit/(loss) before income tax |  |  |  |  |  |
Management EBITDA for reportable segments |  | 138,647 |  | 113,349 |  | 133,308
Management EBITDA for other segments |  | (25,504) |  | — |  | —
Net effect from recognition of deferred net revenues |  | 8,391 |  | (100,953) |  | (132,138)
Depreciation and amortization |  | (6,901) |  | (2,540) |  | (561)
Finance income |  | 1,868 |  | 79 |  | 1,998
Finance expenses |  | (2,191) |  | (3,220) |  | (220)
Share-based payments expense |  | (3,751) |  | (3,761) |  | (2,276)
Share listing expense |  | — |  | (125,438) |  | —
NASDAQ related non-recurring expenses |  | — |  | (3,811) |  | —
Impairment loss on trade receivables and loans receivable |  | (29,987) |  | (102) |  | —
Change in fair value of share warrant obligation and other financial instruments |  | 2,767 |  | 10,080 |  | —
Impairment loss on Intangible assets |  | (547) |  | — |  | —
Goodwill and investments in equity accounted associates’ impairment |  | (62,828) |  | — |  | —
Share of loss of equity-accounted associates |  | (10,121) |  | — |  | —
Other operating income |  | 1,327 |  | — |  | —
Consolidated profit/(loss) before income tax |  | 11,170 |  | (116,317) |  | 111
​ We disclose the geographical distribution of our revenue in Note 7. We do not have the ability to track revenue deferral on a by-country basis therefore we applied average deferral rate to in-game purchases disaggregated by geography. Non-current assets excluding financial instruments and deferred taxes by geography are presented below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Cyprus |  | Armenia |  | Kazakhstan |  | Spain |  | Total
Property and equipment |  | 672 |  | 67 |  | 46 |  | 1 |  | 786
Right-of-use assets |  | 1,298 |  | 164 |  | — |  | — |  | 1,462
Intangible assets |  | 12,959 |  | 17 |  | 1 |  | — |  | 12,977
Goodwill |  | 1,836 |  | — |  | — |  | — |  | 1,836
Long-term deferred platform commission fees |  | 94,682 |  | — |  | — |  | — |  | 94,682
Loans receivable - non-current |  | 3,317 |  | — |  | — |  | — |  | 3,317
​ |  | 114,764 |  | 248 |  | 47 |  | 1 |  | 115,060
​

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