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Share-based payments (Tables) | 12 Months Ended
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Dec. 31, 2022
Share-based payments |
Schedule of share-based options granted | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | No. of options | ​ | Vesting | ​ | Vesting
Type of options |  | Grant Date |  | outstanding |  | period |  | conditions
ESOP options | ​ | November 2021, depending on the employee | ​ | 2,330,000* | ​ | 2021 – 2026 | ​ | Service condition
LTIP - Modified Class B complex vesting options | ​ | January 1, 2019 | ​ | 4,267,454* | ​ | 2022-2026 | ​ | Service condition, non-market performance condition
LTIP - Modified complex conditional upon listing | ​ | November 18, 2020 | ​ | 20,000* | ​ | 2021 | ​ | Service condition, non-market performance condition
Total share options granted as at December 31, 2022 |  | ​ | ​ | 6,617,454 |  | — |  | —
* | Options granted refer to GDEV Inc. shares
Schedule of share-based payments expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
Class B complex vesting |  | 702 |  | 216 |  | 2,146
Complex conditional upon listing |  | — |  | 930 |  | 130
Employee stock option plan | ​ | 3,049 | ​ | 2,615 | ​ | —
Total recorded expenses |  | 3,751 |  | 3,761 |  | 2,276
therein recognized: |  |  |  |  |  |
within Game operation cost |  | 121 |  | 234 |  | 1,073
within Selling and marketing expenses | ​ | 242 | ​ | 467 | ​ | —
within General and administrative expenses |  | 3,388 |  | 3,060 |  | 1,203
Schedule of actual number of shares held and outstanding | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Number of |  | Percentage of |
​ | ​ | Ordinary Shares | ​ | Ordinary Shares |
Kismet’s public shareholders |  | 3,188,758 |  | 1.6 | %
Sponsor |  | 11,750,000 |  | 6.0 | %
Nexters Global shareholders |  | 176,584,343 |  | 89.9 | %
PIPE investors |  | 5,000,000 |  | 2.5 | %
Total |  | 196,523,101 |  | 100 | %
​
Schedule of calculation of share listing expense | ​
​ | ​ | ​ | ​ | ​
​ |  | Number of Shares |  | Amount
Kismet's existing public shareholders |  | 3,188,758 |  |
Sponsor |  | 11,750,000 |  |
PIPE investors |  | 5,000,000 |  |
Total GDEV Inc. Shares issued to Kismet shareholders |  | 19,938,758 |  |
Market value per share at August 27, 2021 |  | US$ 10.6684 |  |
Fair value of shares issued |  | ​ |  | 212,715
Net assets of Kismet at August 27, 2021 |  | ​ |  | 111,286
Effect of accounting for fair value of warrants |  | ​ |  | (24,009)
Net assets of Kismet at August 27, 2021 including effect of fair value of warrants2 | ​ | ​ | ​ | 87,277
Difference - being IFRS 2 charge for listing services | ​ | ​ |  | 125,438
​
Class A share-based payments |
Share-based payments |
Schedule of movement of the share options, related fair values ("FV") at grant dates and actual vesting | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Employee |  | Class B complex |  | Class B complex |  | Complex
​ | ​ | stock | ​ | vesting - related to | ​ | vesting - related to | ​ | conditional upon
​ | ​ | option | ​ | Nexters Global Ltd | ​ | GDEV Inc. | ​ | listing - related to
​ | ​ | plan | ​ | shares | ​ | shares | ​ | GDEV Inc. shares
Outstanding at the beginning of 2021 (units) |  | — | ​ | 500 | ​ | — |  | 100,000
Granted during the period (units) |  | 2,330,000 | ​ | — | ​ | — |  | 0
Modification of options (units) |  | — | ​ | (500) | ​ | 4,414,608 |  | —
Exercised and forfeited during the period (units) |  | — | ​ | — | ​ | — |  | (80,000)
Outstanding at the end of 2021 (units) |  | 2,330,000 | ​ | — | ​ | 4,414,608 |  | 20,000
Forfeited | ​ | — | ​ | — | ​ | (147,154) | ​ | —
Outstanding at the end of 2022 (units) |  | 2,330,000 | ​ | — | ​ | 4,267,454 |  | 20,000
Stock options granted in 2021 |
Share-based payments |
Schedule of fair value per one option and related assumptions used to estimate the fair value of our options at the grant date | ​
​ | ​ | ​ | ​
Evaluation date (grant date) |  | November 16-30, 2021 |
Vesting period |  | 60-90 months, depending on the employee | ​
Share market price, US$ |  | From 7.86 to 8.71 | ​
Strike (exercise) price, US$ |  | 0 or 10 depending on the grant | ​
Expected volatility |  | 36.15-37.88% | ​
Dividend yield |  | 0.0% | ​
Risk-free interest rate |  | 1.18-1.27% | ​
Average grant-date FV of one option, US$ |  | 3.57 | ​
Modification of complex options |
Share-based payments |
Schedule of fair value per one option and related assumptions used to estimate the fair value of our options at the grant date | ​
​ | ​ | ​ | ​
Evaluation date (grant date) |  | January 1, 2019 |
Equity value, US$ mln |  | 132 | ​
Expected volatility |  | 41.00 | %
Dividend yield |  | 6.80 | %
Proxy net income indicator |  | 0.041201 | ​
Discount for Lack of Marketability* |  | 8.40 | %
Total FV for 1,300 complex options** |  | 7,856.12 | ​
*- applied to the result of fair value estimation. **- total FV of 1,300 complex options related to Nexters Global shares that in November of 2021 were modified into 4,414,608 complex options related to the shares in GDEV Inc.
Complex vesting conditional upon listing |
Share-based payments |
Schedule of fair value per one option and related assumptions used to estimate the fair value of our options at the grant date | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | November 18, | ​ | November 18, |
Evaluation date (grant date) | ​ | 2020 |  | 2020 |
Vesting period |  | 12 months |  | 8 months | ​
Market price, US$ |  | 9.91 | ​ | 9.91 | ​
Strike price, US$ |  | 10.00 | ​ | 10.00 | ​
Expected volatility |  | 34.8 | % | 34.8 | %
Dividend yield |  | 0.0 | % | 0.0 | %
Risk-free interest rate |  | 0.11 | % | 0.11 | %
Discount for Lack of Marketability |  | not applicable |  | not applicable | ​
FV of option, US$ |  | 1.34 | ​ | 1.11 | ​
Schedule of share-based payments expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
Expenses in relation to fulfilled condition | ​ | — | ​ | 930 | ​ | 130
Total recorded expenses | ​ | — |  | 930 |  | 130

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