XML 41 R23.htm IDEA: XBRL DOCUMENT
v3.23.1

Details of the Statements of Profit or Loss and Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure Of Details Of Statements Of Profit Or Loss And Other Comprehensive Income Loss [Abstract] |
Details of the Statements of Profit or Loss and Other Comprehensive Income (Loss) | Note 18 - Details of the Statements of Profit or Loss and Other Comprehensive Income (Loss)
| A. | Revenues
|  | For the year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € in thousands |
Revenues from the sale of solar electricity |  |  | 39,601 |  |  |  | 31,081 |  |  |  | 2,577 |
Revenues from the sale of gas and power produced by anaerobic digestion plants |  |  | 12,640 |  |  |  | 12,686 |  |  |  | 6,002 |
Revenues from concessions project |  |  | 1,119 |  |  |  | 1,954 |  |  |  | 1,066 |
Total revenues |  |  | 53,360 |  |  |  | 45,721 |  |  |  | 9,645 |
| B. | Operating Costs, Depreciation and Amortization
|  | For the year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € in thousands |
Depreciation from fixed assets |  |  | 14,954 |  |  |  | 13,977 |  |  |  | 2,299 |
Depreciation from right-of-use assets |  |  | 743 |  |  |  | 774 |  |  |  | 320 |
Amortization of intangible asset |  |  | 395 |  |  |  | 365 |  |  |  | 356 |
Professional services |  |  | 2,280 |  |  |  | 1,496 |  |  |  | 482 |
Operating and maintenance services |  |  | 14,115 |  |  |  | 11,456 |  |  |  | 4,025 |
System operator charges |  |  | 6,882 |  |  |  | 3,046 |  |  |  | - |
Insurance |  |  | 694 |  |  |  | 549 |  |  |  | 178 |
Other |  |  | 118 |  |  |  | 1,043 |  |  |  | 266 |
Total operating costs |  |  | 40,181 |  |  |  | 32,706 |  |  |  | 7,926 |
| C. | General and administrative expenses
|  | For the year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € in thousands |
Salaries and related compensation |  |  | 2,151 |  |  |  | 1,505 |  |  |  | 1,442 |
Professional services |  |  | 2,404 |  |  |  | 2,822 |  |  |  | 2,057 |
Other |  |  | 1,337 |  |  |  | 1,334 |  |  |  | 1,013 |
Total general and administrative expenses |  |  | 5,892 |  |  |  | 5,661 |  |  |  | 4,512 |
| D. | Financing income and expenses:
| 1. | Financing income
|  | For the year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € in thousands |
Interest income and consumer price index in Israel in connection to concession project |  |  | 3,103 |  |  |  | 2,248 |  |  |  | 1,423 |
Interest income |  |  | 420 |  |  |  | 276 |  |  |  | 553 |
Change in fair value of derivatives, net |  |  | 605 |  |  |  | - |  |  |  | 1,094 |
Consumer price index in Israel for loan |  |  | - |  |  |  | - |  |  |  | 103 |
Swap interest |  |  | - |  |  |  | - |  |  |  | 55 |
Profit from settlement of derivatives contract |  |  | - |  |  |  | 407 |  |  |  | - |
Gain from exchange rate differences, net |  |  | 6,042 |  |  |  | - |  |  |  | - |
Total financing income |  |  | 10,170 |  |  |  | 2,931 |  |  |  | 3,228 |
| 2. | Financing expenses
|  | For the year ended December 31 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € in thousands |
Change in fair value of derivatives, net |  |  | - |  |  |  | 841 |  |  |  | - |
Consumer price index in Israel for loan |  |  | 909 |  |  |  | - |  |  |  | - |
Debentures interest and related expenses |  |  | 2,130 |  |  |  | 3,220 |  |  |  | 2,155 |
Interest and commissions related to projects finance |  |  | 6,952 |  |  |  | 5,589 |  |  |  | 1,775 |
Amortization of capitalized expenses related to projects finance |  |  | 275 |  |  |  | 12,211 |  |  |  | 48 |
Interest on minority shareholder loan |  |  | 1,529 |  |  |  | 2,055 |  |  |  | 41 |
Bank charges and other commissions |  |  | 471 |  |  |  | 137 |  |  |  | 230 |
Interest on lease liability |  |  | 370 |  |  |  | 367 |  |  |  | 494 |
Loss from exchange rate differences, net |  |  | - |  |  |  | 5,395 |  |  |  | 2,119 |
Total financing expenses |  |  | 12,636 |  |  |  | 29,815 |  |  |  | 6,862 |

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

X
- Definition The entire disclosure for details of the statements of profit or loss and other comprehensive income (loss). + References No definition available. + Details
Name: | ello_DisclosureOfDetailsOfStatementsOfProfitOrLossAndOtherComprehensiveIncomeLossExplanatory
Namespace Prefix: | ello_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration