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v3.23.4

Condensed Interim Consolidated Statements of Financial Position (Unaudited) - EUR (€) | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Current |  |
Cash | € 498,099 | € 502,585
Accounts receivable, net and other receivables | 1,730,467 | 3,137,609
Inventory, net | 8,742,895 | 10,106,216
Amount due from related parties | 79,835 | 140,264
Prepaid expense | 914,978 | 735,606
Deferred offering costs | 409,710 |
Total Current Assets | 12,375,984 | 14,622,280
Non- Current Assets |  |
Property and equipment, net | 159,764 | 150,483
Intangible assets, net | 561,698 | 369,006
Right-of-use assets | 66,149 | 94,106
Total Assets | 13,163,595 | 15,235,875
Current Liabilities |  |
Accounts payable and accrued liabilities | 2,231,281 | 2,652,869
Amount due to related parties | 3,801,385 | 237,285
Lease liabilities - current portion | 53,382 | 55,961
Bank loans - current portion | 3,636,961 | 8,010,239
Total Current Liabilities | 9,723,009 | 10,956,354
Non-Current Liabilities |  |
Lease liabilities | 13,998 | 39,098
Bank loans | 207,770 | 324,292
Total Liabilities | 9,944,777 | 11,319,744
Shareholders’ Equity |  |
Share Capital | 2,504,285 | 2,504,285
Reserve | 1,411,846 | 383,268
Retained Earnings (Accumulated Deficit) | (697,313) | 1,028,578
Total Shareholders’ Equity | 3,218,818 | 3,916,131
Total Liabilities and Shareholders’ Equity | € 13,163,595 | € 15,235,875

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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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Balance Type: | debit
Period Type: | instant

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- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_h&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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