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v3.26.1

Material accounting policies - Estimated useful lives of the assets (Details) | 12 Months Ended
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Dec. 31, 2025
Buildings | Minimum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 20 years
Buildings | Maximum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 30 years
Machinery | Minimum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 5 years
Machinery | Maximum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 15 years
IT assets | Minimum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 3 years
IT assets | Maximum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 5 years
Fixtures & Furniture | Minimum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 10 years
Fixtures & Furniture | Maximum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 21 years
Vehicles | Minimum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 2 years
Vehicles | Maximum |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 4 years
Leasehold Building Improvements |
Material accounting policies |
Estimated useful lives of property, plant and equipment | 10 years
Property leased assets |
Material accounting policies |
Lease term | 10 years
Property leased assets | Minimum |
Material accounting policies |
Estimated useful lives of right of use assets | 10 years
Property leased assets | Maximum |
Material accounting policies |
Estimated useful lives of right of use assets | 15 years
Machinery |
Material accounting policies |
Lease term | 10 years
Machinery | Minimum |
Material accounting policies |
Estimated useful lives of right of use assets | 5 years
Machinery | Maximum |
Material accounting policies |
Estimated useful lives of right of use assets | 10 years
Vehicles |
Material accounting policies |
Lease term | 4 years
Estimated useful lives of right of use assets | 4 years
Software |
Material accounting policies |
Useful life of the intangible assets | 3 years
Perpetual licences for ERP & front end software |
Material accounting policies |
Useful life of the intangible assets | 10 years
Patents and licenses |
Material accounting policies |
Useful life of the intangible assets | 10 years
Acquired customers and technology | Minimum |
Material accounting policies |
Useful life of the intangible assets | 5 years
Acquired customers and technology | Maximum |
Material accounting policies |
Useful life of the intangible assets | 20 years

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- Definition The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_c&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_c&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_c&doctype=Standard -URIDate 2025-03-27 + Details
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