XML 40 R17.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Note 6 - Disclosures to the interim condensed consolidated statements of income or loss (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2022
Statement Line Items [Line Items] |
Schedule of expected status of ESOP | ​
​ | ​ | ​
Entitlement to ESOP |  | Number of Entitlements
Entitlement for 2021 tranche |  | 158
Entitlement for 2022 tranche |  | 301
Total |  | 459
Schedule of table illustrating planned volume of the program, the weighted average fair value at reporting date as well as the total expense of the period and the corresponding increase in equity | ​
​ | ​ | ​
June 30, 2022 |  | Equity-settled
Number of options planned to be granted |  | 506,379
Weighted average fair value at reporting date (EUR) |  | 2.77
Expense of the period (EUR) |  | 292,264
Increase in equity (EUR) |  | 292,264
Schedule of table illustrating number of, and movements in, share options during the year | ​
​ | ​ | ​
2022 |  | Share options
January 1, 2022 |  | 0
Planned to be granted |  | 506,379
Forfeited |  | 0
June 30, 2022 |  | 506,379
Schedule of inputs used in determination of fair value of the share options for the equity-settled share-based transactions | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 | ​
Input parameter |  | tranche |  | tranche | ​
Share price (EUR |  | 2.83 |  | 2.83 | ​
Exercise price (EUR) |  | 0.06 |  | 0.06 | ​
Risk-free interest rate |  | -0.44 | % | 0.39 | %
Expected volatility |  | 80.5 | % | 67.8 | %
Option life (years) |  | 0.25 |  | 1.25 | ​
Expected dividends (EUR) |  | 0.00 |  | 0.00 | ​
Schedule of other operating income/expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months ended |  | Six months ended
​ | ​ | 30-Jun-22 | ​ | 30-Jun-21 | ​ | 30-Jun-22 | ​ | 30-Jun-21
​ |  | kEUR |  | kEUR |  | kEUR |  | kEUR
Other operating income | ​ |  | 974 | ​ |  | 209 | ​ |  | 1,850 | ​ |  | 370
Income from currency valuation | ​ |  | 974 | ​ |  | — | ​ |  | 1,563 | ​ |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income relating to other periods | ​ |  | — | ​ |  | 142 | ​ |  | 275 | ​ |  | 225
Income Renault ZOE | ​ |  | — | ​ |  | 2 | ​ |  | — | ​ |  | 45
Miscellaneous | ​ |  | — | ​ |  | 66 | ​ |  | 12 | ​ |  | 100
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other operating expenses | ​ |  | 35 | ​ |  | — | ​ |  | 97 | ​ |  | —
Expenses from currency valuation | ​ |  | 34 | ​ |  | — | ​ |  | 78 | ​ |  | —
Miscellaneous | ​ |  | 1 | ​ |  | — | ​ |  | 19 | ​ |  | —
​ | ​ |  | 939 | ​ |  | 209 | ​ |  | 1,753 | ​ |  | 370
Disclosure of research and development expense [text block] | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months ended | ​ | Six months ended
​ | ​ | 30-Jun-22 | ​ | 30-Jun-21 | ​ | 30-Jun-22 | ​ | 30-Jun-21
​ |  | kEUR |  | kEUR |  | kEUR |  | kEUR
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Development cost of prototypes |  | 24,340 | ​ | 7,723 | ​ | 42,670 | ​ | 8,792
Personnel expenses |  | 5,439 | ​ | 2,230 | ​ | 9,346 | ​ | 3,115
thereof related to the ESOP (IFRS 2) |  | 211 | ​ | — | ​ | 211 | ​ | —
Software fees and subscriptions |  | 259 | ​ | — | ​ | 465 | ​ | —
Professional services |  | 48 | ​ | 127 | ​ | 165 | ​ | 380
Depreciation and amortization |  | 136 | ​ | 58 | ​ | 273 | ​ | 105
Other |  | 181 | ​ | 295 | ​ | 223 | ​ | 433
​ |  | 30,402 | ​ | 10,432 | ​ | 53,142 | ​ | 12,825
Disclosure of general and administrative expense explanatory [text block] | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months ended | ​ | Six months ended
​ | ​ | 30-Jun-22 | ​ | 30-Jun-21 | ​ | 30-Jun-22 | ​ | 30-Jun-21
​ |  | kEUR |  | kEUR |  | kEUR |  | kEUR
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Professional services |  | 1,070 | ​ | 368 | ​ | 2,496 |  | 2,621
Personnel expenses |  | 1,697 | ​ | 1,267 | ​ | 3,055 |  | 2,695
thereof related to the ESOP (IFRS 2) |  | 502 | ​ | 909 | ​ | 502 |  | 1,165
Impairment | ​ | — | ​ | 1,882 | ​ | — | ​ | 1,882
Other |  | 1,781 | ​ | 250 | ​ | 2,045 |  | 475
​ |  | 4,548 | ​ | 3,767 | ​ | 7,596 |  | 7,673

X
- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2021-01-01 -Paragraph 47 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_47_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2021-01-01 -Paragraph 45 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of other operating income or expense. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of research and development expense. [Refer: Research and development expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure for the expected status of Employee Stock Option Program. + References No definition available. + Details
Name: | sev_DisclosureOfExpectedStatusOfEmployeeStockOptionProgramTableTextBlock
Namespace Prefix: | sev_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of general and administrative expenses. + References No definition available. + Details
Name: | sev_DisclosureOfGeneralAndAdministrativeExpenseExplanatoryTextBlock
Namespace Prefix: | sev_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure for planned volume of the Employee Stock Option Program, the weighted average fair value at reporting date as well as the total expense of the period and the corresponding increase in equity. + References No definition available. + Details
Name: | sev_ScheduleOfPlannedVolumeOfProgramWeightedAverageFairValueAtReportingDateAsWellAsTotalExpenseOfPeriodAndCorrespondingIncreaseInEquityTableTextBlock
Namespace Prefix: | sev_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sev_StatementLineItems
Namespace Prefix: | sev_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration