XML 49 R38.htm IDEA: XBRL DOCUMENT v3.24.3
Operating Segments (Details) - Schedule of Segment Adjusted Gross Profit - EUR (€)
€ in Thousands
 6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
Italy Solar [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues € 529
Operating expenses
Depreciation expenses (1) (1)
Gross profit (loss) 528 (1)
Adjusted gross profit (loss) 528 (1)
Segment assets 50,898 36,183 [1] 43,071 [1]
Spain Solar [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues 1,423 1,463 2,791
Operating expenses (273) (264) (517)
Depreciation expenses (460) (458) (912)
Gross profit (loss) 690 741 1,362
Adjusted gross profit (loss) 690 741 1,362
Segment assets 12,828 13,805 [1] 12,807 [1]
Ellomay Solar Spain [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues 513 2,080 4,051
Operating expenses (337) (882) (1,825)
Depreciation expenses (587) (469) (946)
Gross profit (loss) (411) 729 1,280
Adjusted gross profit (loss) (411) 729 1,280
Segment assets 19,345 20,675 [1] 19,691 [1]
Talasol Solar Spain [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues 8,973 12,666 24,971
Operating expenses (2,252) (3,125) (5,786)
Depreciation expenses (5,741) (5,684) (11,459)
Gross profit (loss) 980 3,857 7,726
Adjusted gross profit (loss) 980 3,857 7,726
Segment assets 224,778 230,428 [1] 231,142 [1]
USA Solar [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues
Operating expenses
Depreciation expenses
Gross profit (loss)
Adjusted gross profit (loss)
Segment assets 38,794 1,091 [1] 6,612 [1]
Bio Gas Netherland [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues 8,018 8,790 17,021
Operating expenses (6,661) (7,574) (14,733)
Depreciation expenses (1,442) (1,204) (2,670)
Gross profit (loss) (85) 12 (382)
Adjusted gross profit (loss) (85) 12 (382)
Segment assets 31,411 31,910 [1] 31,164 [1]
Dorad srael [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues 29,803 30,305 63,973
Operating expenses (22,088) (22,588) (47,322)
Depreciation expenses (2,716) (2,871) (5,689)
Gross profit (loss) 4,999 4,846 10,962
Adjusted gross profit (loss) 4,999 4,846 10,962
Segment assets 98,481 99,033 [1] 97,339 [1]
Manara Israel [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues
Operating expenses
Depreciation expenses
Gross profit (loss)
Adjusted gross profit (loss)
Segment assets 176,865 157,457 [1] 172,096 [1]
Solar Israel [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues [2] 278 459 675
Operating expenses [2] (142) (183) (342)
Depreciation expenses [2] (48) (236) (461)
Gross profit (loss) [2] 88 40 (128)
Adjusted gross profit (loss) [2] 317 [3] 678 [4] 1,223 [5]
Segment assets [2] 31,635 [1] 28,297 [1]
Reportable Segments [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues 49,537 55,763 113,482
Operating expenses (31,753) (34,616) (70,525)
Depreciation expenses (10,995) (10,923) (22,137)
Gross profit (loss) 6,789 10,224 20,820
Adjusted gross profit (loss) 7,018 10,862 22,171
Segment assets 653,400 622,217 [1] 642,219 [1]
Reconciliations [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues (30,081) (30,764) (64,648)
Operating expenses 22,230 22,771 47,664
Depreciation expenses 2,764 3,097 6,125
Gross profit (loss) (5,087) (4,896) (10,859)
Adjusted gross profit (loss) (5,316) (5,534) (12,210)
Segment assets (18,618) (17,614) [1] (29,367) [1]
Consolidated [Member]      
Schedule of Segment Adjusted Gross Profit [Line Items]      
Revenues 19,456 24,999 48,834
Operating expenses (9,523) (11,845) (22,861)
Depreciation expenses (8,231) (7,826) (16,012)
Gross profit (loss) 1,702 5,328 9,961
Adjusted gross profit (loss) 1,702 5,328 9,961
Project development costs (2,281) (2,192) (4,465)
General and administrative expenses (3,034) (2,816) (5,283)
Share of profits of equity accounted investee 1,809 1,541 4,320
Operating profit (loss) (1,804) 1,861 4,533
Financing income 2,424 8,188 8,747
with derivatives and warrants, net 2,852 (476) 251
Financing expenses (7,886) (6,699) (12,555)
Profit (loss) before taxes on Income (4,414) 3,350 976
Segment assets € 634,782 € 604,603 [1] € 612,852 [1]
[1] Reclassified
[2] The results of the Talmei Yosef solar plant are presented as a discontinued operation.
[3] The gross profit of the Talmei Yosef solar plant located in Israel is adjusted to include income from the sale of electricity (approximately €1,264 thousand) and depreciation expenses (approximately €757 thousand) under the fixed asset model, which were not recognized as revenues and depreciation expenses, respectively, under the financial asset model as per IFRIC 12.
[4] The gross profit of the Talmei Yosef solar plant located in Israel is adjusted to include income from the sale of electricity (approximately €2,032 thousand) and depreciation expenses (approximately €935 thousand) under the fixed asset model, which were not recognized as revenues and depreciation expenses, respectively, under the financial asset model as per IFRIC 12.
[5] The gross profit of the Talmei Yosef solar plant located in Israel is adjusted to include income from the sale of electricity (approximately €3,844 thousand) and depreciation expenses (approximately €1,818 thousand) under the fixed asset model, which were not recognized as revenues and depreciation expenses, respectively, under the financial asset model as per IFRIC 12.