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"s9_notesesefdkgaap__7__68": {
"value": "Matas A/S",
"dimensions": {
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"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__67": {
"value": "Denmark",
"dimensions": {
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"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
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"value": "Denmark",
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"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__65": {
"value": "Denmark",
"dimensions": {
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"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__69": {
"value": "The consolidated financial statements of Matas A/S and the financial statements of the parent company, Matas A/S, for 2022/23 have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and additional disclosure requirements of the Danish Financial Statements Act. The Board of Directors and the Executive Management considered and adopted the Annual Report of Matas A/S for 2022/23 on 31 May 2023. The Annual Report will be presented to the shareholders of Matas A/S for approval at the Annual General Meeting to be held on 29 June 2023.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__70": {
"value": "Basis of preparationThe consolidated financial statements are presented in DKK, and all amounts are rounded to millions with one decimal place (DKKm) unless otherwise stated. The accounting policies set out below have been used consistently in respect of the financial year and to comparative figures. For standards implemented prospectively, comparatives are not restated. Matas A/S has implemented all new or amended financial reporting standards and interpretations adopted by the EU that apply to the financial year 1 April 2022 \u2013 31 March 2023. These have not signifi-cantly affected Matas\u2019 Annual Report for 2022/23.Change in accounting estimatesMatas has as part of the review of the strategy for 2023/24 \u2013 2027/28 for the Group considered each individual lease, including assessment of several performance targets to categorize the individual leases into a specific category. This corresponds to Matas commercial approach considering the devel-opment in performance and the development in the market for rental and main traffic flows.The estimated lease period has been set to 2-5 years to reflect the commercial approach and the strategy, compared with previous 2-8 years. A full reassessment will be performed annually going forward to ensure that the individual leases are correctly categorised in line with the strategy.The reassessment has resulted in the renewed recognition as of 31 March 2023 with right-of-use assets of DKK 622 million and DKK 651 million of liabilities, cf. note 30 Leases.Alternative performance measuresThe Annual Report includes non-IFRS financial ratios. We believe that non-IFRS ratios provide investors and Matas\u2019 management with valuable information for purposes of evaluating the Group's financial performance. As other companies may calculate these ratios in a different way than Matas does, they may not be comparable with the ratios applied by other companies. Accordingly, these financial ratios should not be considered a substitute for performance measures defined under IFRS. For a definition of the performance measures applied by Matas, see \u2018Definitions of key financials\u2019.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__71": {
"value": "Description of accounting policiesConsolidated financial statementsThe consolidated financial statements comprise the financial statements of the Parent Company, Matas A/S, and subsidiaries in which Matas A/S has control. Matas A/S has control of a company if the Group is exposed to or has rights to variable returns from its involvement in the company and has the ability to affect those returns through its power over the company. In the assessment of whether Matas Group has control, de facto control and potential voting rights that are real and have substance at the date of the statement of financial position are taken into account.The consolidated financial statements have been prepared as a consolidation of the parent compa-ny\u2019s and the individual subsidiaries\u2019 financial statements prepared according to Matas Group\u2019s accounting policies. On consolidation, intra-group income and expenses, shareholdings, intra-group balances and dividends, and realised and unrealised gains on intra-group transactions are eliminated. Unrealised losses are eliminated in the same way as unrealised gains to the extent that a write-down has not been made.The subsidiaries\u2019 line items are recognised 100% in the consolidated financial statements. Non-con-trolling interests\u2019 share of profit/loss for the year and of equity in subsidiaries that are not wholly owned is included in the consolidated profit and equity, respectively, but is presented separately.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__64": {
"value": "Note 1 \u2013 Accounting policies Matas A/S is a public limited company domiciled in Denmark. The Annual Report and the financial statements of the Parent Company, Matas A/S, for the year ended 31 March 2023 include both the consolidated financial statements of Matas A/S and its subsidiaries (Matas Group) and the separate financial statements of the Parent Company, Matas A/S.The consolidated financial statements of Matas A/S and the financial statements of the parent company, Matas A/S, for 2022/23 have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and additional disclosure requirements of the Danish Financial Statements Act. The Board of Directors and the Executive Management considered and adopted the Annual Report of Matas A/S for 2022/23 on 31 May 2023. The Annual Report will be presented to the shareholders of Matas A/S for approval at the Annual General Meeting to be held on 29 June 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__63": {
"value": "Note 1 \u2013 Accounting policies Matas A/S is a public limited company domiciled in Denmark. The Annual Report and the financial statements of the Parent Company, Matas A/S, for the year ended 31 March 2023 include both the consolidated financial statements of Matas A/S and its subsidiaries (Matas Group) and the separate financial statements of the Parent Company, Matas A/S.The consolidated financial statements of Matas A/S and the financial statements of the parent company, Matas A/S, for 2022/23 have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and additional disclosure requirements of the Danish Financial Statements Act. The Board of Directors and the Executive Management considered and adopted the Annual Report of Matas A/S for 2022/23 on 31 May 2023. The Annual Report will be presented to the shareholders of Matas A/S for approval at the Annual General Meeting to be held on 29 June 2023.Basis of preparationThe consolidated financial statements are presented in DKK, and all amounts are rounded to millions with one decimal place (DKKm) unless otherwise stated. The accounting policies set out below have been used consistently in respect of the financial year and to comparative figures. For standards implemented prospectively, comparatives are not restated. Matas A/S has implemented all new or amended financial reporting standards and interpretations adopted by the EU that apply to the financial year 1 April 2022 \u2013 31 March 2023. These have not signifi-cantly affected Matas\u2019 Annual Report for 2022/23.Change in accounting estimatesMatas has as part of the review of the strategy for 2023/24 \u2013 2027/28 for the Group considered each individual lease, including assessment of several performance targets to categorize the individual leases into a specific category. This corresponds to Matas commercial approach considering the devel-opment in performance and the development in the market for rental and main traffic flows.The estimated lease period has been set to 2-5 years to reflect the commercial approach and the strategy, compared with previous 2-8 years. A full reassessment will be performed annually going forward to ensure that the individual leases are correctly categorised in line with the strategy.The reassessment has resulted in the renewed recognition as of 31 March 2023 with right-of-use assets of DKK 622 million and DKK 651 million of liabilities, cf. note 30 Leases.Alternative performance measuresThe Annual Report includes non-IFRS financial ratios. We believe that non-IFRS ratios provide investors and Matas\u2019 management with valuable information for purposes of evaluating the Group's financial performance. As other companies may calculate these ratios in a different way than Matas does, they may not be comparable with the ratios applied by other companies. Accordingly, these financial ratios should not be considered a substitute for performance measures defined under IFRS. For a definition of the performance measures applied by Matas, see \u2018Definitions of key financials\u2019.Description of accounting policiesConsolidated financial statementsThe consolidated financial statements comprise the financial statements of the Parent Company, Matas A/S, and subsidiaries in which Matas A/S has control. Matas A/S has control of a company if the Group is exposed to or has rights to variable returns from its involvement in the company and has the ability to affect those returns through its power over the company. In the assessment of whether Matas Group has control, de facto control and potential voting rights that are real and have substance at the date of the statement of financial position are taken into account.The consolidated financial statements have been prepared as a consolidation of the parent compa-ny\u2019s and the individual subsidiaries\u2019 financial statements prepared according to Matas Group\u2019s accounting policies. On consolidation, intra-group income and expenses, shareholdings, intra-group balances and dividends, and realised and unrealised gains on intra-group transactions are eliminated. Unrealised losses are eliminated in the same way as unrealised gains to the extent that a write-down has not been made.The subsidiaries\u2019 line items are recognised 100% in the consolidated financial statements. Non-con-trolling interests\u2019 share of profit/loss for the year and of equity in subsidiaries that are not wholly owned is included in the consolidated profit and equity, respectively, but is presented separately.Business combinationsEntities acquired or formed during the year are recognised in the consolidated financial statements from the date of acquisition or formation. Entities disposed of are recognised in the consolidated finan-cial statements until the date of disposal. The comparative figures are not restated to reflect acquisi-tions.In connection with acquisitions of new entities over which Matas Group obtains control, the acquisition method is used. The acquired entities\u2019 identifiable assets, liabilities and contingent liabilities are meas-ured at fair value at the acquisition date. Identifiable intangible assets are recognised if they are sepa-rable or arise from a contractual right. Deferred tax on revaluations is recognised.The acquisition date is the date when Matas Group effectively obtains control over the acquired entity.Any excess of the consideration transferred over the fair value of the identifiable assets, liabilities and contingent liabilities acquired (goodwill) is recognised as goodwill under intangible assets. Goodwill is not amortised but is tested annually for impairment. The first impairment test is performed before the end of the acquisition year. Upon acquisition, goodwill is allocated to the cash-generating unit subse-quently forming the basis for the impairment test. The consideration for a business consists of the fair value of the agreed consideration in the form of assets transferred, liabilities assumed and equity instruments issued. If part of the consideration is contin-gent on future events occurring or on agreed conditions being met, that part of the consideration is recognised at fair value at the acquisition date. Contingent consideration that is not an equity instru-ment is subsequently measured at fair value through profit or loss. Costs attributable to business combi-nations are recognised directly in other external costs in the year in which they are incurred. If uncertainties exist regarding identification or measurement of acquired assets, liabilities or contingent liabilities, initial recognition will take place on the basis of provisional values. If it subsequently becomes apparent that the identification or measurement of the purchase consideration, acquired assets, liabili-ties or contingent liabilities was incorrect on initial recognition, the statement is adjusted retrospectively, including goodwill, until 12 months after the acquisition, and the comparative figures are restated. Hereafter, goodwill is not adjusted.Gains and losses on disposal of subsidiaries are stated as the difference between the sales amount and the carrying amount of net assets including goodwill at the date of disposal less cost of disposal.Foreign currency translationOn initial recognition, transactions denominated in foreign currencies are translated to the functional currency at the exchange rates at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised as financial income or financial expenses.Receivables and payables and other monetary items denominated in foreign currencies are translated to the functional currency at the exchange rates at the date of the statement of financial position. The difference between the exchange rates at the date of the statement of financial position and at the date at which the receivable or payable arose or was recognised in the latest consolidated financial statements is recognised as financial income or financial expenses.Derivative financial instrumentsDerivative financial instruments are recognised at the date a derivative contract is entered into and measured in the statement of financial position at fair value. Positive and negative fair values of deriv-ative financial instruments are included in other receivables and payables, respectively, and set-off of positive and negative values is only made when the Company has the right and the intention to settle several financial instruments net. Fair values of derivative financial instruments are computed on the basis of current market data and generally accepted valuation methods.Changes in the fair value of derivative financial instruments designated as and qualifying for recogni-tion as a fair value hedge of recognised assets or liabilities are recognised in profit or loss together with changes in the fair value of the hedged asset or liability as regards the hedged portion. The portion of the value adjustment of a derivative hedging instrument that is not included in a hedge is presented in profit or loss under financial items.For derivative financial instruments that are not designated as and/or do not qualify as hedging instru-ments, changes in fair value are recognised as financial income or financial expenses.Statement of comprehensive incomeRevenueMatas Group generates revenue from sales of Mass Beauty and High-End Beauty products, vitamins, minerals and supplements, household and personal care products and over-the-counter medicine through the Matas chain\u2019s store network and web shops.Matas Group\u2019s sales agreements are divided into separately identifiable performance obligations (relating primarily to the Club Matas loyalty programme), which are recognised and measured sepa-rately at fair value. If a sales agreement comprises more than one performance obligation, the total sales value of the sales agreement is allocated proportionately to the individual performance obli-gations of the agreement. Performance obligations in relation to the non-performed proportion of revenue related to the allocation of points under the Club Matas loyalty programme are deducted. Income from the sale of gift vouchers is recognised as revenue upon redemption, alternatively upon expiry of the validity period.Revenue is recognised when control of the individual identifiable performance obligation passes to the customer. For Matas, this is generally when the goods are handed over.Revenue is measured at the fair value of the agreed consideration net of VAT and taxes charged on behalf of third parties. All discounts granted are recognised in revenue. Having regard to Matas\u2019 oper-ations, with sales generally being made directly to consumers, the fair value corresponds to the agreed selling price net of discounts and the value of points earned by the customer.The proportion of the total consideration that is variable, for example in the form of discounts, bonus payments, etc., is recognised in revenue when it is reasonably certain that it will not be subsequently reversed due to, for example, non-redemption of points earned. Cost of goods soldCost of goods sold comprises costs for purchase of goods for the year plus deviations in inventories in generating the revenue for the year. Cost of goods sold is recognised after deduction of supplier discounts and bonuses.Other external costsOther external costs primarily comprise net marketing costs, administrative expenses and other oper-ating and maintenance costs.Staff costsStaff costs comprise wages, salaries, pensions and other staff costs.Share of profit or loss after tax of associatesMatas Group\u2019s share of the profits or losses after tax of associates is recognised in the statement of comprehensive income after elimination of the proportionate share of intra-group gains/losses.Financial income and expensesFinancial income and expenses comprise interest income and expenses and gains and losses on trans-actions denominated in foreign currencies. Furthermore, amortisation of financial assets and liabilities, as well as surcharges and allowances under the tax prepayment scheme and changes in the fair value of derivative financial instruments which are not designated as hedging instruments are included.Tax on profit for the year The Parent Company and its Danish subsidiaries are subject to the Danish rules on mandatory joint taxa-tion of Matas Group. The jointly taxed entities are taxed under the tax prepayment scheme. Matas A/S is the administration company in respect of the joint taxation and accordingly pays all corporation taxes to the tax authorities.On payment of joint taxation contributions, the current Danish corporation tax is allocated between the jointly taxed entities in proportion to their taxable income. Tax for the year comprises current tax and changes in deferred tax for the year. The tax expense is recognised in profit or loss, other comprehensive income or directly in equity.Statement of financial positionIntangible assetsGoodwillGoodwill is initially recognised in the statement of financial position at cost as described under \u201cBusi-ness combinations\u201d. Subsequently, goodwill is measured at cost less accumulated impairment losses. Goodwill is not amortised.Trademarks and trade namesTrademarks and trade names acquired in business combinations are measured at cost less accumu-lated amortisation and impairment losses. Trademarks and trade names are amortised on a straight-line basis over 15 years.Other intangible assetsOther intangible assets, which primarily comprise software, customer lists and shares in co-operative property, including intangible assets acquired in business combinations, are measured at cost less accumulated amortisation and impairment losses. Other intangible assets are amortised on a straight-line basis over 3-10 years.Property, plant and equipmentLand and buildings, fixtures, fittings, tools and equipment and leasehold improvements are measured at cost less accumulated depreciation and impairment losses. Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is available for use. Subsequent costs, e.g. in connection with replacement of components of property, plant and equip-ment, are recognised in the carrying amount of the asset if it is probable that the costs will result in future economic benefits for Matas Group. The replaced components are derecognised in the state-ment of financial position and their carrying amount transferred to profit or loss. All other costs for ordi-nary repairs and maintenance are recognised in profit or loss as incurred.Where individual components of an item of property, plant and equipment have different useful lives, they are accounted for as separate items, which are depreciated separately. Depreciation is provided on a straight-line basis over the expected useful lives of the assets/components. The expected useful lives are as follows:Buildings 75 yearsBuilding parts 10-25 yearsFixtures, fittings, tools and equipment 1-7 yearsLeasehold improvements 2-8 yearsLand is not depreciated.Depreciation is calculated on the basis of the residual value less impairment losses. The useful life and residual value are determined at the acquisition date and reassessed annually. If the residual value exceeds the carrying amount, depreciation is discontinued.When changing the depreciation period or the residual value, the effect on depreciation is recognised prospectively as a change in accounting estimates.Lease assets and lease liabilitiesAs described above, Matas has reassessed all IFRS 16 Leases assets and liabilities as part of the assess-ment in connection with the Annual Report 2022/23. Lease assets and lease liabilities are recognised in the statement of financial position when, under a lease concerning a specific identified asset, lease assets are made available to Matas Group for the lease term and when the Group obtains the right to substantially all of the economic benefits from use of the identified asset and the right to direct the use of the identified asset.On initial recognition, lease liabilities are measured at the present value of future lease payments, discounted using an alternative borrowing rate. The following lease payments are recognised as part of the lease liability:\u2022 Fixed payments\u2022 Variable payments changing in accordance with changes in an index or a rate based on the appli-cable index or rate\u2022 Payments under extension options that Matas Group is highly likely to exerciseThe lease liability is measured at amortised cost using the effective interest rate method. The lease liability is remeasured when there is a change in the underlying contractual cash flows due to changes in an index or a rate or if Matas Group changes its assessment as to whether it reasonably expects to exercise an extension or termination option.On initial recognition, the lease asset is measured at cost, corresponding to the value of the lease liability adjusted for prepaid lease payments plus any initial direct costs and estimated costs of rein-statement or similar and less any discounts granted or other types of incentives received from the lessor.On subsequent recognition, the asset is measured at cost less any accumulated depreciation and impairment. The lease asset is depreciated over the shorter of the lease term and the useful life of the lease asset. The lease asset is recognised in the statement of comprehensive income on a straight-line basis.The lease asset is adjusted for changes in the lease liability resulting from changes in the lease terms or changes in the contractual cash flows according to changes in an index or a rate.Lease assets are depreciated on a straight-line basis over the estimated lease term, which is:Leased stores etc. 2-5 yearsAdministration and warehouse buildings etc. 2-5 yearsCars and other leases 3 yearsMatas Group has opted not to recognise leases of low-value assets and short-term leases in the state-ment of financial position. Lease payments concerning such leases are instead recognised in the state-ment of comprehensive income on a straight-line basis.Investments in associatesInvestments in associates are measured under the equity method at the proportionate share of the enterprises\u2019 equity value calculated in accordance with Matas Group\u2019s accounting policies minus or plus the proportionate share of unrealised intra-group gains and losses and plus values added on acquisition, including goodwill.Investments are tested for impairment whenever there is an indication of impairment.Associates with negative equity value are measured at zero value. If Matas Group has a legal or constructive obligation to cover the associate\u2019s negative balance, such obligation is recognised under liabilities.Acquisitions of investments in associates are accounted for under the purchase method, see the description of business combinations.Impairment testing of non-current assetsGoodwill and intangible assets with indefinite useful lives are tested for impairment anually or whenever there is an indication of impairment, initially before the end of the acquisition year. The carrying amount of goodwill is tested for impairment together with the other non-current assets in the cash-generating unit and written down to the recoverable amount through profit or loss if the carrying amount is higher. The recoverable amount is generally computed as the present value of the expected future net cash flows. Deferred tax assets are reviewed for impairment annually and are recognised only to the extent that it is probable that the assets will be utilised.The carrying amount of other non-current assets is reviewed for impairment on an ongoing basis. When there is an indication that assets may be impaired, the recoverable amount of the asset is determined. The recoverable amount is the higher of an asset\u2019s fair value less expected costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or the cash-generating unit to which the asset belongs.An impairment loss is recognised if the carrying amount of an asset or a cash-generating unit, respec-tively, exceeds the recoverable amount of the asset or the cash-generating unit. The impairment loss is recognised under amortisation, depreciation and impairment losses.Impairment of goodwill is not reversed. Impairment of other assets is reversed to the extent that there have been changes in the assumptions and estimates that led to the impairment loss. Impairment lossesare only reversed to the extent that the asset\u2019s new carrying amount does not exceed the carrying amount of the asset after amortisation/depreciation, had the asset not been impaired.InventoriesInventories are measured at the lower of cost in accordance with the FIFO method and the net realis-able value.Goods for resale are measured at cost, comprising the purchase price plus delivery costs.The net realisable value of inventories is calculated as the sales amount less costs necessary to make the sale and is determined taking into account marketability, obsolescence and developments in the expected sales price.ReceivablesReceivables are measured at amortised cost. Impairment charges are recognised according to the simplified expected credit loss model, under which the total loss is recognised in the statement of comprehensive income at the same time as the receivable is recognised in the statement of financial position based on the lifetime expected credit loss.PrepaymentsPrepayments comprise costs incurred concerning subsequent financial years and are measured at cost.EquityDividendDividends are recognised as a liability at the date when they are adopted at the annual general meeting (declaration date). The proposed dividend payment for the year is disclosed as a separate item under equity. Translation reserveThe translation reserve in the consolidated financial statements comprises the Parent Company\u2019s share of foreign exchange differences arising on translation of financial statements of foreign entities from their functional currencies into the presentation currency used by Matas (Danish kroner).Treasury share reserveThe treasury share reserve comprises cost of acquisition for the Group\u2019s portfolio of treasury shares. Divi-dends received from treasury shares are recognised directly in retained earnings in equity. Gains and losses from the sale of treasury shares are recognised in share premium.Incentive programmesThe value of services received as consideration for options granted is measured at the fair value of the options.For equity-settled share options, the fair value is measured at the grant date and recognised under staff costs over the vesting period. The balancing item is recognised directly in equity as a shareholder trans-action.On initial recognition of Performance Share Units (PSUs), the number of PSUs expected to vest is esti-mated. Subsequent to initial recognition, the estimate is adjusted to reflect the actual number of exer-cised PSUs.The fair value of the PSUs granted is estimated using basic assumptions. The calculation takes into account the terms and conditions of the PSUs granted.ProvisionsProvisions are recognised when, as a result of an event occurring before or at the date of the statement of financial position, Matas Group has a legal or a constructive obligation, and it is probable that there may be an outflow of economic benefits to meet the obligation.Provisions are measured as Management\u2019s best estimate of the amount which is expected to be required to settle the liability.On measurement of provisions, the costs required to settle the liability are discounted if the effect is material to the measurement of the liability. Provisions for the reinstatement of tenancies etc. upon eviction are measured at the present value of the expected future liability at the date of the statement of financial position. The provision is deter-mined based on current legislation and estimated future costs, discounted to their present value. Any specific risks that are believed to apply to the provision are recognised in estimated costs. The discount factor used reflects the general level of interest rates. Liabilities are recognised as they arise and are adjusted on a regular basis to reflect changes in requirements, price levels, etc. The present value of the costs is recognised in the cost of the items of property, plant and equipment in question and depreciated with these assets. The increase of the present value over time is recognised under financial expenses in the statement of comprehensive income.Employee benefitsPension obligations and similar non-current liabilitiesMatas Group has entered into pension schemes and similar arrangements with the majority of its employees.Contributions to defined contribution plans where Matas Group currently pays fixed pension payments to independent pension funds are recognised in profit or loss in the period to which they relate, and any contributions outstanding are recognised in the statement of financial position as other payables. Matas Group has not established any defined benefit pension plans. Current and deferred taxIn accordance with the joint taxation rules, Matas A/S in its capacity as administration company assumes the liability for payment to the tax authorities of its Danish subsidiaries\u2019 corporation taxes as the joint taxation contributions are received from the subsidiaries.Current tax payable and receivable is recognised in the statement of financial position as tax computed on the taxable income for the year, adjusted for tax on the taxable income of prior years and for tax paid on account.Deferred tax is measured in accordance with the balance sheet liability method on all temporary differences between the carrying amount and the tax base of assets and liabilities. However, deferred tax on temporary differences relating to goodwill which is not deductible for tax purposes, office build-ings and other items where temporary differences \u2013 other than business acquisitions \u2013 arise at the date of acquisition without affecting either the profit or loss for the year or the taxable income is not recog-nised. Where alternative tax rules can be applied to determine the tax base, deferred tax is measured based on the planned use of the asset or settlement of the liability, respectively. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised under other non-current assets at the expected value of their utilisation; either as a set-off against tax on future income or as a set-off against deferred tax liabilities in the same legal tax entity and jurisdiction.Adjustment is made to deferred tax resulting from elimination of unrealised intra-group profits and losses.Deferred tax is measured on the basis of the tax regulations and rates that, according to the rules in force at the date of the statement of financial position, will apply at the time when the deferred tax is expected to crystallise as current tax. Changes in deferred tax as a result of changes in tax rates are recognised in comprehensive income.Prepayments from customers Prepayments from customers comprise performance obligations regarding issued gift vouchers and the Club Matas customer loyalty programme. Performance obligations regarding gift vouchers are recog-nised at the date of issue. Liabilities relating to gift vouchers and the customer loyalty programme are recognised in revenue when used and/or expired.Points issued under the Club Matas customer loyalty programme are recognised as a performance obligation at the date of recognition of the related sales. The performance obligation is measured at the estimated fair value of the Club Matas points allocated.Financial liabilitiesFinancial liabilities etc. are recognised at the date of borrowing at fair value less transaction costs paid. In subsequent periods, financial liabilities are measured at amortised cost, applying the effective interest rate method, to the effect that the difference between the proceeds and the nominal value is recognised under financial expenses over the term of the loan.Other non-financial liabilities are measured at net realisable value.Statement of cash flowsThe cash flow statement shows the cash flows from operating, investing and financing activities for the year, the year\u2019s changes in cash and cash equivalents as well as cash and cash equivalents at the beginning and end of the year.The cash flow effect of acquisitions and disposals of businesses is shown separately in cash flows from investing activities. Cash flows from acquired businesses are recognised in the cash flow statement from the date of acquisition, and cash flows from disposed businesses are recognised up until the date of disposal.Cash flows from operating activities are calculated according to the indirect method as profit before tax adjusted for non-cash operating items, changes in working capital, interest and dividends received and corporation tax paid.Cash flows from investing activities comprise payments in connection with acquisitions and disposals of entities and operations and of intangible assets, property, plant and equipment and other non-current assets as well as acquisition and disposal of securities not recognised as cash and cash equivalents.Cash flows from financing activities comprise changes in the size or composition of the share capital and related costs as well as the raising of loans, repayment of interest-bearing debt, acquisition and disposal of treasury shares and payment of interest and dividends to shareholders.Cash and cash equivalents comprise cash and short-term marketable securities with a term of three months or less at the acquisition date which are subject to an insignificant risk of changes in value, and which can be converted into cash without hindrance.Segment informationMatas Group has one reportable segment. Therefore, the segment information only comprises informa-tion on products and services and geographical information at revenue level.",
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"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
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"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
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"s9_notesesefdkgaap__7__60": {
"value": "Note 1 \u2013 Accounting policies Matas A/S is a public limited company domiciled in Denmark. The Annual Report and the financial statements of the Parent Company, Matas A/S, for the year ended 31 March 2023 include both the consolidated financial statements of Matas A/S and its subsidiaries (Matas Group) and the separate financial statements of the Parent Company, Matas A/S.The consolidated financial statements of Matas A/S and the financial statements of the parent company, Matas A/S, for 2022/23 have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and additional disclosure requirements of the Danish Financial Statements Act. The Board of Directors and the Executive Management considered and adopted the Annual Report of Matas A/S for 2022/23 on 31 May 2023. The Annual Report will be presented to the shareholders of Matas A/S for approval at the Annual General Meeting to be held on 29 June 2023.Basis of preparationThe consolidated financial statements are presented in DKK, and all amounts are rounded to millions with one decimal place (DKKm) unless otherwise stated. The accounting policies set out below have been used consistently in respect of the financial year and to comparative figures. For standards implemented prospectively, comparatives are not restated. Matas A/S has implemented all new or amended financial reporting standards and interpretations adopted by the EU that apply to the financial year 1 April 2022 \u2013 31 March 2023. These have not signifi-cantly affected Matas\u2019 Annual Report for 2022/23.Change in accounting estimatesMatas has as part of the review of the strategy for 2023/24 \u2013 2027/28 for the Group considered each individual lease, including assessment of several performance targets to categorize the individual leases into a specific category. This corresponds to Matas commercial approach considering the devel-opment in performance and the development in the market for rental and main traffic flows.The estimated lease period has been set to 2-5 years to reflect the commercial approach and the strategy, compared with previous 2-8 years. A full reassessment will be performed annually going forward to ensure that the individual leases are correctly categorised in line with the strategy.The reassessment has resulted in the renewed recognition as of 31 March 2023 with right-of-use assets of DKK 622 million and DKK 651 million of liabilities, cf. note 30 Leases.Alternative performance measuresThe Annual Report includes non-IFRS financial ratios. We believe that non-IFRS ratios provide investors and Matas\u2019 management with valuable information for purposes of evaluating the Group's financial performance. As other companies may calculate these ratios in a different way than Matas does, they may not be comparable with the ratios applied by other companies. Accordingly, these financial ratios should not be considered a substitute for performance measures defined under IFRS. For a definition of the performance measures applied by Matas, see \u2018Definitions of key financials\u2019.Description of accounting policiesConsolidated financial statementsThe consolidated financial statements comprise the financial statements of the Parent Company, Matas A/S, and subsidiaries in which Matas A/S has control. Matas A/S has control of a company if the Group is exposed to or has rights to variable returns from its involvement in the company and has the ability to affect those returns through its power over the company. In the assessment of whether Matas Group has control, de facto control and potential voting rights that are real and have substance at the date of the statement of financial position are taken into account.The consolidated financial statements have been prepared as a consolidation of the parent compa-ny\u2019s and the individual subsidiaries\u2019 financial statements prepared according to Matas Group\u2019s accounting policies. On consolidation, intra-group income and expenses, shareholdings, intra-group balances and dividends, and realised and unrealised gains on intra-group transactions are eliminated. Unrealised losses are eliminated in the same way as unrealised gains to the extent that a write-down has not been made.The subsidiaries\u2019 line items are recognised 100% in the consolidated financial statements. Non-con-trolling interests\u2019 share of profit/loss for the year and of equity in subsidiaries that are not wholly owned is included in the consolidated profit and equity, respectively, but is presented separately.Business combinationsEntities acquired or formed during the year are recognised in the consolidated financial statements from the date of acquisition or formation. Entities disposed of are recognised in the consolidated finan-cial statements until the date of disposal. The comparative figures are not restated to reflect acquisi-tions.In connection with acquisitions of new entities over which Matas Group obtains control, the acquisition method is used. The acquired entities\u2019 identifiable assets, liabilities and contingent liabilities are meas-ured at fair value at the acquisition date. Identifiable intangible assets are recognised if they are sepa-rable or arise from a contractual right. Deferred tax on revaluations is recognised.The acquisition date is the date when Matas Group effectively obtains control over the acquired entity.Any excess of the consideration transferred over the fair value of the identifiable assets, liabilities and contingent liabilities acquired (goodwill) is recognised as goodwill under intangible assets. Goodwill is not amortised but is tested annually for impairment. The first impairment test is performed before the end of the acquisition year. Upon acquisition, goodwill is allocated to the cash-generating unit subse-quently forming the basis for the impairment test. The consideration for a business consists of the fair value of the agreed consideration in the form of assets transferred, liabilities assumed and equity instruments issued. If part of the consideration is contin-gent on future events occurring or on agreed conditions being met, that part of the consideration is recognised at fair value at the acquisition date. Contingent consideration that is not an equity instru-ment is subsequently measured at fair value through profit or loss. Costs attributable to business combi-nations are recognised directly in other external costs in the year in which they are incurred. If uncertainties exist regarding identification or measurement of acquired assets, liabilities or contingent liabilities, initial recognition will take place on the basis of provisional values. If it subsequently becomes apparent that the identification or measurement of the purchase consideration, acquired assets, liabili-ties or contingent liabilities was incorrect on initial recognition, the statement is adjusted retrospectively, including goodwill, until 12 months after the acquisition, and the comparative figures are restated. Hereafter, goodwill is not adjusted.Gains and losses on disposal of subsidiaries are stated as the difference between the sales amount and the carrying amount of net assets including goodwill at the date of disposal less cost of disposal.Foreign currency translationOn initial recognition, transactions denominated in foreign currencies are translated to the functional currency at the exchange rates at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised as financial income or financial expenses.Receivables and payables and other monetary items denominated in foreign currencies are translated to the functional currency at the exchange rates at the date of the statement of financial position. The difference between the exchange rates at the date of the statement of financial position and at the date at which the receivable or payable arose or was recognised in the latest consolidated financial statements is recognised as financial income or financial expenses.Derivative financial instrumentsDerivative financial instruments are recognised at the date a derivative contract is entered into and measured in the statement of financial position at fair value. Positive and negative fair values of deriv-ative financial instruments are included in other receivables and payables, respectively, and set-off of positive and negative values is only made when the Company has the right and the intention to settle several financial instruments net. Fair values of derivative financial instruments are computed on the basis of current market data and generally accepted valuation methods.Changes in the fair value of derivative financial instruments designated as and qualifying for recogni-tion as a fair value hedge of recognised assets or liabilities are recognised in profit or loss together with changes in the fair value of the hedged asset or liability as regards the hedged portion. The portion of the value adjustment of a derivative hedging instrument that is not included in a hedge is presented in profit or loss under financial items.For derivative financial instruments that are not designated as and/or do not qualify as hedging instru-ments, changes in fair value are recognised as financial income or financial expenses.Statement of comprehensive incomeRevenueMatas Group generates revenue from sales of Mass Beauty and High-End Beauty products, vitamins, minerals and supplements, household and personal care products and over-the-counter medicine through the Matas chain\u2019s store network and web shops.Matas Group\u2019s sales agreements are divided into separately identifiable performance obligations (relating primarily to the Club Matas loyalty programme), which are recognised and measured sepa-rately at fair value. If a sales agreement comprises more than one performance obligation, the total sales value of the sales agreement is allocated proportionately to the individual performance obli-gations of the agreement. Performance obligations in relation to the non-performed proportion of revenue related to the allocation of points under the Club Matas loyalty programme are deducted. Income from the sale of gift vouchers is recognised as revenue upon redemption, alternatively upon expiry of the validity period.Revenue is recognised when control of the individual identifiable performance obligation passes to the customer. For Matas, this is generally when the goods are handed over.Revenue is measured at the fair value of the agreed consideration net of VAT and taxes charged on behalf of third parties. All discounts granted are recognised in revenue. Having regard to Matas\u2019 oper-ations, with sales generally being made directly to consumers, the fair value corresponds to the agreed selling price net of discounts and the value of points earned by the customer.The proportion of the total consideration that is variable, for example in the form of discounts, bonus payments, etc., is recognised in revenue when it is reasonably certain that it will not be subsequently reversed due to, for example, non-redemption of points earned. Cost of goods soldCost of goods sold comprises costs for purchase of goods for the year plus deviations in inventories in generating the revenue for the year. Cost of goods sold is recognised after deduction of supplier discounts and bonuses.Other external costsOther external costs primarily comprise net marketing costs, administrative expenses and other oper-ating and maintenance costs.Staff costsStaff costs comprise wages, salaries, pensions and other staff costs.Share of profit or loss after tax of associatesMatas Group\u2019s share of the profits or losses after tax of associates is recognised in the statement of comprehensive income after elimination of the proportionate share of intra-group gains/losses.Financial income and expensesFinancial income and expenses comprise interest income and expenses and gains and losses on trans-actions denominated in foreign currencies. Furthermore, amortisation of financial assets and liabilities, as well as surcharges and allowances under the tax prepayment scheme and changes in the fair value of derivative financial instruments which are not designated as hedging instruments are included.Tax on profit for the year The Parent Company and its Danish subsidiaries are subject to the Danish rules on mandatory joint taxa-tion of Matas Group. The jointly taxed entities are taxed under the tax prepayment scheme. Matas A/S is the administration company in respect of the joint taxation and accordingly pays all corporation taxes to the tax authorities.On payment of joint taxation contributions, the current Danish corporation tax is allocated between the jointly taxed entities in proportion to their taxable income. Tax for the year comprises current tax and changes in deferred tax for the year. The tax expense is recognised in profit or loss, other comprehensive income or directly in equity.Statement of financial positionIntangible assetsGoodwillGoodwill is initially recognised in the statement of financial position at cost as described under \u201cBusi-ness combinations\u201d. Subsequently, goodwill is measured at cost less accumulated impairment losses. Goodwill is not amortised.Trademarks and trade namesTrademarks and trade names acquired in business combinations are measured at cost less accumu-lated amortisation and impairment losses. Trademarks and trade names are amortised on a straight-line basis over 15 years.Other intangible assetsOther intangible assets, which primarily comprise software, customer lists and shares in co-operative property, including intangible assets acquired in business combinations, are measured at cost less accumulated amortisation and impairment losses. Other intangible assets are amortised on a straight-line basis over 3-10 years.Property, plant and equipmentLand and buildings, fixtures, fittings, tools and equipment and leasehold improvements are measured at cost less accumulated depreciation and impairment losses. Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is available for use. Subsequent costs, e.g. in connection with replacement of components of property, plant and equip-ment, are recognised in the carrying amount of the asset if it is probable that the costs will result in future economic benefits for Matas Group. The replaced components are derecognised in the state-ment of financial position and their carrying amount transferred to profit or loss. All other costs for ordi-nary repairs and maintenance are recognised in profit or loss as incurred.Where individual components of an item of property, plant and equipment have different useful lives, they are accounted for as separate items, which are depreciated separately. Depreciation is provided on a straight-line basis over the expected useful lives of the assets/components. The expected useful lives are as follows:Buildings 75 yearsBuilding parts 10-25 yearsFixtures, fittings, tools and equipment 1-7 yearsLeasehold improvements 2-8 yearsLand is not depreciated.Depreciation is calculated on the basis of the residual value less impairment losses. The useful life and residual value are determined at the acquisition date and reassessed annually. If the residual value exceeds the carrying amount, depreciation is discontinued.When changing the depreciation period or the residual value, the effect on depreciation is recognised prospectively as a change in accounting estimates.Lease assets and lease liabilitiesAs described above, Matas has reassessed all IFRS 16 Leases assets and liabilities as part of the assess-ment in connection with the Annual Report 2022/23. Lease assets and lease liabilities are recognised in the statement of financial position when, under a lease concerning a specific identified asset, lease assets are made available to Matas Group for the lease term and when the Group obtains the right to substantially all of the economic benefits from use of the identified asset and the right to direct the use of the identified asset.On initial recognition, lease liabilities are measured at the present value of future lease payments, discounted using an alternative borrowing rate. The following lease payments are recognised as part of the lease liability:\u2022 Fixed payments\u2022 Variable payments changing in accordance with changes in an index or a rate based on the appli-cable index or rate\u2022 Payments under extension options that Matas Group is highly likely to exerciseThe lease liability is measured at amortised cost using the effective interest rate method. The lease liability is remeasured when there is a change in the underlying contractual cash flows due to changes in an index or a rate or if Matas Group changes its assessment as to whether it reasonably expects to exercise an extension or termination option.On initial recognition, the lease asset is measured at cost, corresponding to the value of the lease liability adjusted for prepaid lease payments plus any initial direct costs and estimated costs of rein-statement or similar and less any discounts granted or other types of incentives received from the lessor.On subsequent recognition, the asset is measured at cost less any accumulated depreciation and impairment. The lease asset is depreciated over the shorter of the lease term and the useful life of the lease asset. The lease asset is recognised in the statement of comprehensive income on a straight-line basis.The lease asset is adjusted for changes in the lease liability resulting from changes in the lease terms or changes in the contractual cash flows according to changes in an index or a rate.Lease assets are depreciated on a straight-line basis over the estimated lease term, which is:Leased stores etc. 2-5 yearsAdministration and warehouse buildings etc. 2-5 yearsCars and other leases 3 yearsMatas Group has opted not to recognise leases of low-value assets and short-term leases in the state-ment of financial position. Lease payments concerning such leases are instead recognised in the state-ment of comprehensive income on a straight-line basis.Investments in associatesInvestments in associates are measured under the equity method at the proportionate share of the enterprises\u2019 equity value calculated in accordance with Matas Group\u2019s accounting policies minus or plus the proportionate share of unrealised intra-group gains and losses and plus values added on acquisition, including goodwill.Investments are tested for impairment whenever there is an indication of impairment.Associates with negative equity value are measured at zero value. If Matas Group has a legal or constructive obligation to cover the associate\u2019s negative balance, such obligation is recognised under liabilities.Acquisitions of investments in associates are accounted for under the purchase method, see the description of business combinations.Impairment testing of non-current assetsGoodwill and intangible assets with indefinite useful lives are tested for impairment anually or whenever there is an indication of impairment, initially before the end of the acquisition year. The carrying amount of goodwill is tested for impairment together with the other non-current assets in the cash-generating unit and written down to the recoverable amount through profit or loss if the carrying amount is higher. The recoverable amount is generally computed as the present value of the expected future net cash flows. Deferred tax assets are reviewed for impairment annually and are recognised only to the extent that it is probable that the assets will be utilised.The carrying amount of other non-current assets is reviewed for impairment on an ongoing basis. When there is an indication that assets may be impaired, the recoverable amount of the asset is determined. The recoverable amount is the higher of an asset\u2019s fair value less expected costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or the cash-generating unit to which the asset belongs.An impairment loss is recognised if the carrying amount of an asset or a cash-generating unit, respec-tively, exceeds the recoverable amount of the asset or the cash-generating unit. The impairment loss is recognised under amortisation, depreciation and impairment losses.Impairment of goodwill is not reversed. Impairment of other assets is reversed to the extent that there have been changes in the assumptions and estimates that led to the impairment loss. Impairment lossesare only reversed to the extent that the asset\u2019s new carrying amount does not exceed the carrying amount of the asset after amortisation/depreciation, had the asset not been impaired.InventoriesInventories are measured at the lower of cost in accordance with the FIFO method and the net realis-able value.Goods for resale are measured at cost, comprising the purchase price plus delivery costs.The net realisable value of inventories is calculated as the sales amount less costs necessary to make the sale and is determined taking into account marketability, obsolescence and developments in the expected sales price.ReceivablesReceivables are measured at amortised cost. Impairment charges are recognised according to the simplified expected credit loss model, under which the total loss is recognised in the statement of comprehensive income at the same time as the receivable is recognised in the statement of financial position based on the lifetime expected credit loss.PrepaymentsPrepayments comprise costs incurred concerning subsequent financial years and are measured at cost.EquityDividendDividends are recognised as a liability at the date when they are adopted at the annual general meeting (declaration date). The proposed dividend payment for the year is disclosed as a separate item under equity. Translation reserveThe translation reserve in the consolidated financial statements comprises the Parent Company\u2019s share of foreign exchange differences arising on translation of financial statements of foreign entities from their functional currencies into the presentation currency used by Matas (Danish kroner).Treasury share reserveThe treasury share reserve comprises cost of acquisition for the Group\u2019s portfolio of treasury shares. Divi-dends received from treasury shares are recognised directly in retained earnings in equity. Gains and losses from the sale of treasury shares are recognised in share premium.Incentive programmesThe value of services received as consideration for options granted is measured at the fair value of the options.For equity-settled share options, the fair value is measured at the grant date and recognised under staff costs over the vesting period. The balancing item is recognised directly in equity as a shareholder trans-action.On initial recognition of Performance Share Units (PSUs), the number of PSUs expected to vest is esti-mated. Subsequent to initial recognition, the estimate is adjusted to reflect the actual number of exer-cised PSUs.The fair value of the PSUs granted is estimated using basic assumptions. The calculation takes into account the terms and conditions of the PSUs granted.ProvisionsProvisions are recognised when, as a result of an event occurring before or at the date of the statement of financial position, Matas Group has a legal or a constructive obligation, and it is probable that there may be an outflow of economic benefits to meet the obligation.Provisions are measured as Management\u2019s best estimate of the amount which is expected to be required to settle the liability.On measurement of provisions, the costs required to settle the liability are discounted if the effect is material to the measurement of the liability. Provisions for the reinstatement of tenancies etc. upon eviction are measured at the present value of the expected future liability at the date of the statement of financial position. The provision is deter-mined based on current legislation and estimated future costs, discounted to their present value. Any specific risks that are believed to apply to the provision are recognised in estimated costs. The discount factor used reflects the general level of interest rates. Liabilities are recognised as they arise and are adjusted on a regular basis to reflect changes in requirements, price levels, etc. The present value of the costs is recognised in the cost of the items of property, plant and equipment in question and depreciated with these assets. The increase of the present value over time is recognised under financial expenses in the statement of comprehensive income.Employee benefitsPension obligations and similar non-current liabilitiesMatas Group has entered into pension schemes and similar arrangements with the majority of its employees.Contributions to defined contribution plans where Matas Group currently pays fixed pension payments to independent pension funds are recognised in profit or loss in the period to which they relate, and any contributions outstanding are recognised in the statement of financial position as other payables. Matas Group has not established any defined benefit pension plans. Current and deferred taxIn accordance with the joint taxation rules, Matas A/S in its capacity as administration company assumes the liability for payment to the tax authorities of its Danish subsidiaries\u2019 corporation taxes as the joint taxation contributions are received from the subsidiaries.Current tax payable and receivable is recognised in the statement of financial position as tax computed on the taxable income for the year, adjusted for tax on the taxable income of prior years and for tax paid on account.Deferred tax is measured in accordance with the balance sheet liability method on all temporary differences between the carrying amount and the tax base of assets and liabilities. However, deferred tax on temporary differences relating to goodwill which is not deductible for tax purposes, office build-ings and other items where temporary differences \u2013 other than business acquisitions \u2013 arise at the date of acquisition without affecting either the profit or loss for the year or the taxable income is not recog-nised. Where alternative tax rules can be applied to determine the tax base, deferred tax is measured based on the planned use of the asset or settlement of the liability, respectively. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised under other non-current assets at the expected value of their utilisation; either as a set-off against tax on future income or as a set-off against deferred tax liabilities in the same legal tax entity and jurisdiction.Adjustment is made to deferred tax resulting from elimination of unrealised intra-group profits and losses.Deferred tax is measured on the basis of the tax regulations and rates that, according to the rules in force at the date of the statement of financial position, will apply at the time when the deferred tax is expected to crystallise as current tax. Changes in deferred tax as a result of changes in tax rates are recognised in comprehensive income.Prepayments from customers Prepayments from customers comprise performance obligations regarding issued gift vouchers and the Club Matas customer loyalty programme. Performance obligations regarding gift vouchers are recog-nised at the date of issue. Liabilities relating to gift vouchers and the customer loyalty programme are recognised in revenue when used and/or expired.Points issued under the Club Matas customer loyalty programme are recognised as a performance obligation at the date of recognition of the related sales. The performance obligation is measured at the estimated fair value of the Club Matas points allocated.Financial liabilitiesFinancial liabilities etc. are recognised at the date of borrowing at fair value less transaction costs paid. In subsequent periods, financial liabilities are measured at amortised cost, applying the effective interest rate method, to the effect that the difference between the proceeds and the nominal value is recognised under financial expenses over the term of the loan.Other non-financial liabilities are measured at net realisable value.Statement of cash flowsThe cash flow statement shows the cash flows from operating, investing and financing activities for the year, the year\u2019s changes in cash and cash equivalents as well as cash and cash equivalents at the beginning and end of the year.The cash flow effect of acquisitions and disposals of businesses is shown separately in cash flows from investing activities. Cash flows from acquired businesses are recognised in the cash flow statement from the date of acquisition, and cash flows from disposed businesses are recognised up until the date of disposal.Cash flows from operating activities are calculated according to the indirect method as profit before tax adjusted for non-cash operating items, changes in working capital, interest and dividends received and corporation tax paid.Cash flows from investing activities comprise payments in connection with acquisitions and disposals of entities and operations and of intangible assets, property, plant and equipment and other non-current assets as well as acquisition and disposal of securities not recognised as cash and cash equivalents.Cash flows from financing activities comprise changes in the size or composition of the share capital and related costs as well as the raising of loans, repayment of interest-bearing debt, acquisition and disposal of treasury shares and payment of interest and dividends to shareholders.Cash and cash equivalents comprise cash and short-term marketable securities with a term of three months or less at the acquisition date which are subject to an insignificant risk of changes in value, and which can be converted into cash without hindrance.Segment informationMatas Group has one reportable segment. Therefore, the segment information only comprises informa-tion on products and services and geographical information at revenue level.Note 2 \u2013 Significant accounting estimates, assumptions and judgmentsEstimation uncertaintyIn preparing the consolidated financial statements, Management makes a number of accounting estimates and assumptions that form the basis for the presentation, recognition and measurement of Matas\u2019 assets and liabilities. The computation of the carrying amount of certain assets and liabilities requires that estimates and assumptions be made about future events. The estimates and assumptions used are based on histor-ical experience and other factors which Management assesses to be reliable, but which are inherently subject to uncertainty. Such assumptions may be incomplete or inaccurate, and unexpected events or circumstances may arise. Furthermore, the Company is subject to risks and uncertainties which may result in actual results differing from these estimates. It may be necessary to change previously made estimates as a result of changes in the circumstances on which the previous estimates were based or because of new knowledge or subsequent events. The special risks to which Matas is exposed are described in the Management\u2019s review and in the notes. Impairment testing of goodwillIn performing the annual impairment test of goodwill, an assessment is made of how the cash-gen-erating unit to which goodwill relates will be able to generate sufficient positive net cash flows in the future to support the value of goodwill and other net assets of the relevant part of the Group.Due to the nature of the Group\u2019s activities, the forecast cash flows cover many years into the future and are as such subject to some estimation uncertainty. This uncertainty is reflected in the discount rate applied.The impairment test and key sources of estimation uncertainty are described in detail in note 16.Inventory measurementInventories are measured at the lower of cost in accordance with the FIFO method and the net realis-able value. Goods for resale are measured at cost, comprising the purchase price plus delivery costs. The net realisable value of inventories is calculated as the sales amount less costs necessary to make the sale and is determined taking into account marketability, obsolescence and developments in the expected sales price.Full stock counts are performed at all stores once a year, predominantly in the last quarter of the finan-cial year. A provision for shrinkage corresponding to 1.8% of sales in the period was made at the date of the stock count. The shrinkage percentage reflects the shrinkage reported by the majority of the stores performing their stock count in the last quarter of the financial year. The shrinkage percentage was unchanged compared to 2021/22.Measurement of prepaymentsPrepayments from customers comprise performance obligations regarding issued gift vouchers and the Club Matas customer loyalty programme. Prepayments relating to gift vouchers are recognised at the date of issue.For the Club Matas customer loyalty programme, performance obligations are recognised at the date of recognition of the sale triggering the allocation of Club Matas points. The obligation is measured at the estimated fair value of the Club Matas points allocated. The estimated fair value is by nature subject to some uncertainty with respect to the actual future redemption of points.Lawsuits and disputesMatas Group is a party to a number of minor disputes that are not expected to affect its financial posi-tion or future earnings to any significant extent.Determining the term of a leaseThe lease term covers the non-cancellable period of the lease plus periods comprised by an exten-sion option which Matas reasonably expects to exercise and plus periods comprised by a termination option which Matas reasonably expects not to exercise. Matas\u2019 store leases often contain options enti-tling Matas to extend the lease in pursuance of Danish tenancy law. On initial recognition of the lease liability, Matas considers whether it reasonably expects to exercise the extension option and estimates the expected lease term, which estimates are reassessed upon the occurrence of a significant event or a significant change in circumstances that is within the Group\u2019s control. Upon expiry of the non-cancel-lable period, the individual leases are assessed in consideration of Matas\u2019 strategy.Determining the discount factor in a leaseMatas applies an alternative borrowing rate for purposes of measuring the present value of future lease payments. In determining this alternative borrowing rate, Matas divides its portfolio of lease assets into categories with similar characteristics and risk profiles. The alternative borrowing rate is determined on initial recognition and in connection with subsequent changes resulting from Matas revising its assess-ment as to whether it reasonably expects to exercise a purchase, extension or termination option or from the lease being modified.Note 3 \u2013 Segment informationMatas has one reportable segment that is selling Mass Beauty and High-End Beauty products, vitamins, minerals and supplements, household and personal care products and over-the-counter medicine.All Matas Group\u2019s non-current assets are physically located in Denmark as at 31 March 2023 (31 March 2022: 100.0%).Note 4 \u2013 Revenue (DKKm) 2022/23 2021/22Retail sales 4,380.1 4,242.3Wholesale sales etc. 109.5 101.9Total revenue 4,489.6 4,344.2During the financial year 2022/23, 26.8% of Matas\u2019 revenue was generated by its web shops, compared with 25.1% in 2021/22.Revenue breaks down by product groups as follows:(DKKm) 2022/23 2021/22High-End Beauty 1,560.7 1,550.3Mass Beauty 1,536.0 1,444.5Health and Wellbeing 1,157. 0 1,109.1Other 126.5 138.4Wholesale sales etc. 109.4 101.9Total revenue 4,489.6 4,344.2The product groups may be specified as follows:\u2022 High-End Beauty: Luxury beauty products, including cosmetics, skincare and haircare products and fragrances. \u2022 Mass Beauty: Everyday beauty products and personal care, including cosmetics and skincare and haircare products. \u2022 Health and Wellbeing: MediCare (OTC medicine and nursing products). Vitamins, minerals, supple-ments, specialty foods and herbal medicinal products. Sports, nutrition and exercise. Mother and child. Personal care products (oral, foot and intimate care and hair removal). Special and dermato-logical skincare. \u2022 Other: Clothing and accessories (footwear, hair ornaments, jewellery, toilet bags, etc.). House and garden (cleaning and maintenance, electrical products, interior decoration, textiles, etc.). \u2022 Wholesale sales etc. comprise sales concerning the associated Matas store, value adjustments of Club Matas points, B2B and sales by Kosmolet and Web Sundhed outside of Matas. (DKKm) 2022/23 2021/22Sale of goods 4, 4 89. 6 4,344.2Sale of services - -Total revenue 4,489.6 4,344.2Revenue from sales of products through Matas stores is recognised when a store sells the product to the customer. Payment is usually received when the customer receives the product, or, if the customer pays by credit card, a few days later. Revenue from sales through Matas web shops is recognised and payment is received when the product is sent to the customer.A small proportion of Matas\u2019 revenue is invoiced, e.g. wholesale sales, in which connection a receiv-able is recognised. For the Club Matas customer loyalty programme, a performance obligation is recognised at the date of recognition of the sale triggering the allocation of Club Matas points. The performance obligation is measured at the estimated fair value of the Club Matas points allocated and amounted to DKK 56.7 million at 31 March 2023 (31 March 2022: DKK 58.4 million). The estimated fair value is inherently subject to some uncertainty with respect to actual future redemption and considering the flexibility of the customer loyalty programme. Revenue is recognised when the customer uses points, usually over an average period of three months. Customers have the option of returning products, but the volume of returns at 31 March 2023 was insig-nificant, as was the amount of guarantee commitments.Geographical informationMatas Group operates almost exclusively in Denmark. Revenue from sales through Danish retail stores, web shops and wholesale sales accounted for more than 98% like last year.Note 5 \u2013 Cost of goods sold etc.(DKKm) 2022/23 2021/22Cost of goods sold for the year 2,460.2 2,361.8Write-down of inventories for the year 15.0 16.4Total cost of goods sold etc. 2,475.2 2,378.2Note 6 \u2013 Fees to the auditors appointed by the shareholders in general meeting(DKKm) 2022/23 2021/22Fees to EY 2.8 2.4Total fees to auditors appointed by the shareholders in general meeting 2.8 2.4(DKKm) 2022/23 2021/22Audit 1.9 1.6Other assurance engagements 0.2 0.1Tax and VAT assistance - -Other services 0.7 0.7Total fees to auditors appointed by the shareholders in general meeting 2.8 2.4Matas has adopted a policy for non-audit services provided by the auditors appointed by the share-holders in general meeting. The policy regulates when services must be approved by the Audit Committee and which services are permitted and not permitted.Note 7 \u2013 Staff costs(DKKm) 2022/23 2021/22Wages and salaries 793.5 780.3Defined contribution plans 52.5 52.2Share-based payment 8.0 11. 8Other staff costs 16.6 19.1Total staff costs 870.5 863.4(DKKm) 2022/23 2021/22Staff costs in statement of comprehensive income 825.3 824.1Intangible assets 45.2 39. 3Total staff costs 870.5 863.4Average number of employees 2,124 2,164Over the past financial years, Matas Group has made investments in the implementation of the Company\u2019s strategy for purposes of developing concepts and digitalising Matas Group\u2019s activities using its own staff.Management\u2019s remuneration is disclosed in note 31.Note 8 \u2013 Depreciation, amortisation and impairment(DKKm) 2022/23 2021/22Amortisation, intangible assets 123.5 170.1Depreciation, property, plant and equipment 70.2 73.7Depreciation of lease assets 181.6 172.4Loss on disposal of intangible assets - 3.5Loss on disposal of property, plant and equipment 5.8 1.6Total depreciation, amortisation and impairment 381.1 421.3Note 9 \u2013 Share of profit or loss after tax of associatesThe share of profit or loss after tax of associates was a loss of DKK 4.9 million for 2022/23 against a loss of DKK 4.6 million in 2021/22. The 2022/23 and 2021/22 losses primarily concerned the investment in Miild A/S.Note 10 \u2013 Financial income(DKKm) 2022/23 2021/22Interest allowance from Danish tax authorities - 5.1Other 0.5 0.2Total financial income 0.5 5.3Interest from financial assets measured at amortised cost amounts to - -Note 11 \u2013 Financial expenses(DKKm) 2022/23 2021/22Interest, credit institutions 30.0 17. 4Interest, lease liabilities 9. 4 10.3Interest, contingent consideration 4.4 4.8Interest, holiday pay obligation - 0.5Amortisation of financing costs 1.6 2.6Amortisation, CAP - 1.7Other 0.5 0.6Total financial expenses 45.9 37.9Interest on financial liabilities measured at amortised cost amounts to 43.8 32.5Note 12 \u2013 Tax(DKKm) 2022/23 2021/22Tax on the profit for the year breaks down as follows: Tax on the profit for the year 92.1 74.6Total tax 92.1 74.6Tax on the profit for the year has been calculated as follows:Current tax 82.3 80.0Deferred tax 6.0 (5.1)Current tax regarding previous years 3.8 (0.3)Total 92.1 74.6Tax on profit for the year can be explained as follows:Computed 22.0% tax on profit before tax 82.0 7 7. 2Incentive programmes 0.7 (6.5)Current payments, discounting 1.0 0.9Limitation of right to deduct interest 2.0 0.1Other 2.4 2.7Transaction costs 0.2 0.2Tax regarding previous years 3.8 0.0Total tax 92.1 74.6Effective tax rate 24.7% 21.2%Note 13 \u2013 Earnings per share(DKKm) 2022/23 2021/22Profit for the year (the Group\u2019s share) 280.7 276.5Average number of shares 38,291,492 38,291,492Average number of treasury shares (409,851) (275,091)Average number of outstanding shares 37,8 81,6 41 38,016,401Average dilutive effect of outstanding PSUs 315.518 400,077Diluted average number of outstanding shares 38,197,159 38,416,478Earnings per share of DKK 2.50 7. 41 7. 2 7Diluted earnings per share of DKK 2.50 7.35 7. 2 0Note 14 \u2013 Dividend per shareBased on the satisfactory financial results, the Board of Directors proposes that DKK 76.6 million, equiva-lent to 24% of Matas\u2019 adjusted profit after tax for 2022/23, be distributed as dividends, equivalent to DKK 2.00 per share. Note 15 \u2013 Intangible assetsTrademarks Other and trade intangible (DKKm) Goodwillnamesassets TotalCost at 1 April 2022 3,993.6 1,203.9 602.1 5,799.6Additions on acquisitions 5.8 - 0.7 6.5Additions - - 162.1 162.1Disposals - - - -Cost at 31 March 2023 3,999.4 1,203.9 764.9 5,968.2Amortisation and impairment at 1 April 2022 - 1,136.1 415.3 1,551.4Amortisation - 9. 7 113 . 8 123.5Disposals - - - -Amortisation and impairment at 31 March 2023 - 1,145.8 529.1 1,674.9Carrying amount at 31 March 2023 3,999.4 58.1 235.8 4,293.3Cost at 1 April 2021 3,930.6 1,203.9 451.5 5,586.0Additions on acquisitions 65.7 - 18.7 84.4Additions - - 132.9 132.9Disposals (2.7) - (1.0) (3.7)Cost at 31 March 2022 3,993.6 1,203.9 602.1 5,799.6Amortisation and impairment at 1 April 2021 - 1,060.3 321.2 1,381.5Amortisation - 75.8 94.3 170.1Disposals - - (0.2) (0.2)Amortisation and impairment at 31 March 2022 - 1,136.1 415.3 1,551.4Carrying amount at 31 March 2022 3,993.6 67.8 186.8 4,248.2Amortised over - 15 years 3-10 yearsOther intangible assets comprise software, customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, all intangible assets are considered to have a limited useful life.Note 16 \u2013 Impairment testingGoodwillGoodwill increased by DKK 5.8 million in 2022/23 as a result of the acquisition of the remaining 60% of the shares in Miild A/S on 30 September 2022. As at 31 March 2023, Management tested the carrying amount of goodwill for impairment at individual cash-generating unit (CGU) level, defined as the Matas chain, Firtal Group, Kosmolet, Web Sundhed and Miild. Goodwill has been allocated as follows between individual CGUs:(DKKm) 2022/23 2021/22Matas chain 3,729.0 3,72 9.0Firtal Group 119. 5 119. 5Kosmolet 79. 4 79.4Web Sundhed 65.7 65.7Miild 5.8 0.0Goodwill at 31 March 3,999.4 3,993.6Management monitors goodwill on the basis of the overall group of CGUs, and the annual impairment testing of goodwill is thus performed for the Matas chain, Firtal Group, Kosmolet, Web Sundhed and Miild.Recoverable amounts are in each individual case calculated as the higher of the value in use and the fair value less costs to sell. The descriptions below set out the value on which the recoverable amount is based.Matas chainAs regards the Matas chain, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2023/24-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. (31 March 2022: 1.5% p.a.) has been used.In the long-term perspective, demand is expected to be affected by changes in the demographics, mix of consumers and consumer behaviour that support health and beauty trends in Denmark, and by developments in product prices. In addition, the level of innovation among manufacturers as well as product launches will affect demand. Matas\u2019 underlying growth is expected to be positive. In the short-term perspective, growth will depend partly on general economic trends. Matas anticipates long-term market growth within its product areas of an average 1.5% p.a., assuming stable economic growth.Growth will also depend on inflationary trends and on whether economic growth translates into increased consumer spending. Earnings during the forecast period are based on the EBITDA level indicated in the 2023/24 budget and expected investments based on Management\u2019s strategic forecasts. In performing the impairment test, Management used a discount factor (WACC) after tax of 7.9% (2021/22: 7.1%), a discount factor before tax of 9.7% (2021/22: 8.6%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2027/28 is estimated at 1.5% (31 March 2022: 1.5%). The growth rate is not assessed to exceed the long-term average growth rate within the Matas chain\u2019s markets. Based on the impairment test performed for the Matas chain at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 1.3 percentage point or terminal period EBITDA may decrease by 12.5% before there is need for impairment.Firtal GroupAs regards Firtal Group, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2022/23 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. (31 March 2022: 1.5% p.a.) has been used.Firtal Group was acquired in autumn 2018. Firtal Group, which operates a number of web shops focused on well-defined niche segments, has grown faster than was anticipated at the time of the acquisition and is expected to continue to report strong growth in the years ahead. Earnings during the forecast period are based on the EBITDA level indicated in the 2023/24 budget and expected investments based on Management\u2019s strategic forecasts. In performing the impairment test, Management used a discount factor (WACC) after tax of 7.9% (2021/22: 8.8%), a discount factor before tax of 9.5% (2021/22: 10.9%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2027/28 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Firtal Group at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 2.5 percentage points or terminal period EBITDA may decrease by 22.3 % before there is need for impairment.KosmoletAs regards Kosmolet, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. has been used. Kosmolet, the owner of the Danish make-up brand Nilens Jord, was acquired in June 2019. Manage-ment believes Nilens Jord was the most popular Danish make-up brand in financial year 2022/23 and expects it to retain this position in the years ahead. Earnings during the forecast period are based on the EBITDA level indicated in the 2023/24 budget and expected investments based on Management\u2019s strategic forecasts. In performing the impairment test, Management used a discount factor (WACC) after tax of 7.9% (2021/22: 8.8%), a discount factor before tax of 9.7% (2021/22: 11.0%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2026/27 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Kosmolet at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 8.0 percentage points or terminal period EBITDA may decrease by 67.6% before there is need for impairment.Web SundhedAs regards Web Sundhed, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. has been used. Web Sundhed was acquired in April 2021 and consists of the companies Apo IT ApS and Web-Apo ApS. The activities of the acquired businesses comprise sourcing, IT, logistics and marketing services. In performing the impairment test, Management used a discount factor (WACC) after tax of 9.5% (2021/22: 8.8%), a discount factor before tax of 11.2% (2021/22: 10.6%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Web Sundhed at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 4.0 percentage points or terminal period EBITDA may decrease by 32.1% before there is need for impairment.MiildAs regards Miild, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. has been used. Having acquired the remaining 60% of the shares in Miild A/S at 30 September 2022, Matas now owns all the shares in the company. Miild A/S is a Danish beauty brand focusing on allergy-friendly cosmetics. In performing the impairment test, Management used a discount factor (WACC) after tax of 9.5%, a discount factor before tax of 11.0%.The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Miild at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The terminal period EBITDA may decrease by 82.3% before there is need for impairment.Note 17 \u2013 Property, plant and equipmentOther fixtures and fittings, Leasehold Land and tools and improve-Plant in (DKKm)buildingsequipmentmentsprogress TotalCost at 1 April 2022 136.3 351.4 232.2 9.6 729.5Additions on acquisitions - 0.4 - - 0.4Additions 6.8 23.6 6.5 55.3 92.2Disposals - (7.1) (6.1) (5.2) (18.4)Cost at 31 March 2023 143.1 368.3 232.6 59.7 803.7Depreciation and impairment at 1 April 2022 49.7 264.7 191.9 - 506.3Depreciation 5.9 44.8 19. 5 - 70.2Disposals - (6.4) (6.1) - (12.5)Depreciation and impairment at 31 March 2023 55.6 303.1 205.3 - 564.0Carrying amount at 31 March 2023 87.5 65.2 27.3 59.7 239.7Cost at 1 April 2021 134.9 322.9 225.4 - 683.2Additions on acquisitions - 1.7 - - 1.7Additions 1.4 30.4 9.1 9.6 50.5Disposals - (3.6) (2.3) - (5.9)Cost at 31 March 2022 136.3 351.4 232.2 9.6 729.5Depreciation and impairment at 1 April 2021 44.1 219.7 173.9 - 4 37.7Depreciation 5.6 48.6 19.5 - 73.7Disposals - (3.6) (1.5) - (5.1)Depreciation and impairment at 31 March 2022 49.7 264.7 191.9 - 506.3Carrying amount at 31 March 2022 86.6 86.7 40.3 9.6 223.2Depreciated over: 10-75 years 1-7 years 2-8 years - Note 18 \u2013 Treasury sharesNumber of shares at DKK 2.5 % of share capital2022/23 2021/22 2022/23 2021/221 April 626,585 22,943 1.64% 0.06%Disposed of in connection with exercise of LTIP (268,162) (14,359) (0.07)% (0.04)%Share buyback programme 2021/22 - 618,001 - 1.61%Treasury shares at 31 March 358,423 626,585 0.94% 1.64%A total of 268,162 treasury shares were vested in connection with the exercise of LTIP 2019/20. Reference is made to note 31 for a description of the Group\u2019s incentive programmes.For an overview of outstanding incentive programmes, see note 31.Note 19 \u2013 Inventories(DKKm) 2022/23 2021/22Goods for resale 911. 8 890.1Carrying amount of inventories recognised at net selling price - -Inventories at 31 March 911.8 890.1Note 20 \u2013 Trade receivablesTrade receivables primarily relate to wholesale sales. Provisions for expected losses on trade receiva-bles, included in the carrying amount of trade receivables, have developed as follows:Expected loss on trade receivables based on an estimated loss rate:(DKKm) 2022/23 2021/221 April 0.5 0.5Impairment in the year - -Realised in the year - -Impairment at 31 March 0.5 0.5Moreover, the following trade receivables which were overdue but not impaired at 31 March are included:(DKKm) 2022/23 2021/22Maturity: Up until 30 days - 0.3Between 30 and 90 days 0.4 0.1More than 90 days - 1.8Impairment at 31 March 0.4 2.2Note 21 \u2013 EquityShare capitalThe nominal value of the share capital is DKK 95,728,730 divided into shares of DKK 2.50, equivalent to 38,291,492 shares and 38,291,492 votes. The shares are not divided into share classes. Capital structureThe Group\u2019s capital structure must at all times ensure the financial flexibility required to implement the strategic objectives announced.The financial gearing ratio, measured as net interest-bearing debt to EBITDA before special items, may under exceptional circumstances, such as major strategic initiatives, temporarily exceed 3. Going forward, specifically towards the end of the strategy period, the Group expects to generate a substantial free cash flow once more. The free cash flow will, in order of priority, be used to bring down debt if the financial gearing target has not been met; for investing for profitable growth within the existing business; and for distribution to the shareholders by way of dividends and, possibly, share buybacks.The ratio of equity to total equity and liabilities was 53.6% at 31 March 2023 (31 March 2022: 52.0%).Note 22 \u2013 Deferred tax(DKKm) 2022/23 2021/22Deferred tax at 1 April 192.8 19 9.2Additions on acquisitions - (1.3)Deferred tax for the year, recognised in profit for the year 6.0 (5.1)Deferred tax at 31 March 198.8 192.8Deferred tax is recognised as follows in the statement of financial position: Deferred tax (asset) - -Deferred tax (liability) 198.8 192.8Deferred tax at 31 March, net 198.8 192.8Deferred tax relates to: Intangible assets 203.7 195.6Property, plant and equipment 1.6 1.1Inventories (1.1) (0.3)Other assets and liabilities (5.4) (3.7)Deferred tax at 31 March, net 198.8 192.8Unrecognised deferred tax assets which are not expected to be utilised against future earnings amount to DKK 9.9 million (2021/22: DKK 10.7 million).Changes in temporary differences during the year:Recognised in profit Balance at Additions on for the Balance at (DKKm)1 Aprilacquisitionsyear, net 31 March2022/23Intangible assets 195.6 - 8.1 203.7Property, plant and equipment 1.1 - 0.5 1.6Inventories (0.3) - (0.8) (1.1)Other assets (3.6) - (1.8) (5.4)Total 192.8 - 6.0 198.8Recognised in profit Balance at Additions on for the Balance at (DKKm)1 Aprilacquisitionsyear, net 31 March2021/22 Intangible assets 209.1 (0.9) (12.6) 195.6Property, plant and equipment (3.1) (0.4) 4.6 1.1Inventories (1.0) - 0.7 (0.3)Other assets (5.8) - 2.2 (3.6)Total 199.2 (1.3) (5.1) 192.8Note 23 \u2013 Prepayments from customersPrepayments from customers comprise performance obligations regarding issued gift vouchers and the Club Matas customer loyalty programme. Prepayments relating to gift vouchers are recognised at the date of issue.For the Club Matas customer loyalty programme, performance obligations are recognised at the date of recognition of the sale triggering the allocation of Club Matas points. The performance obligation is measured at the estimated fair value of the Club Matas points allocated. The estimated fair value is inherently subject to some uncertainty with respect to actual future redemption and considering the flexibility of the customer loyalty programme.Note 24 \u2013 Amounts owed to credit institutions(DKKm) 2022/23 2021/22Amounts owed to credit institutions are recognised in the statement of financial position as follows: Non-current liabilities 917. 7 996.1Current liabilities 110 . 4 157.9Total 1,028.1 1,154.0Nominal value 1,030.4 1,157.9Falls due more than 5 years after the reporting date, nominal value - -Fair value 1,030.4 1,157.9The fair value of financial liabilities is determined as the present value of expected future instalments and interest payments. The current interest rate for similar loan periods in Matas Group is used as discount rate.Amounts owed to credit institutions carry variable interest at an initial margin in the range of 55-110 basis points above CIBOR (however, at least 0% for the main part of the debt) and include a margin ratchet dependent on the level of leverage. At 31 March 2023, the effective interest rate on the net debt was 0.4-1.1% p.a. (31 March 2022: 0.4-1.1% p.a.).Matas Group\u2019s credit facility is subject to special covenants. Matas Group has complied with these covenants since raising the facility. Note 25 \u2013 Other payables(DKKm) 2022/23 2021/22Included in current liabilities: VAT payable 41.0 32.4Holiday pay obligation 65.1 66.9Pay-related liabilities 52.8 50.7Contingent consideration 33.4 -Other creditors 10.4 0.1Total other payables, current liabilities 202.7 150.1Note 26 \u2013 Changes in working capital(DKKm) 2022/23 2021/22Change in inventories (19.4) (23.4)Change in deposits and receivables (42.8) (7.7)Change in trade payables and other payables (7.7) (150.5) Total changes in working capital (69.9) (181.6)Non-cash (DKKm) 1 April 2022 Cash flowschanges 31 March 20232022/23Credit institutions 1,15 7.9 (127. 5) - 1,030.4Lease liabilities 523.0 (172.3) 300.3 651.0Liabilities from financing activities 1,680.9 (299.8) 300.3 1,681.5Non-cash (DKKm) 1 April 2021 Cash flowschanges 31 March 20222021/22Credit institutions 1,100.0 57.9 - 1,157. 9Lease liabilities 669.6 (167.7) 21.1 523.0Liabilities from financing activities 1,769.6 (109.8) 21.1 1,680.9Note 27 \u2013 Acquisition of subsidiaries and contingent considerationHaving acquired the remaining 60% of the shares in Miild A/S at 30 September 2022, Matas now owns all the shares in the company. Miild A/S is a Danish beauty brand focusing on allergy-friendly cosmetics. The consideration amounted to DKK 1.5 million in cash, to which should be added a potential earn-out payment of an estimated DKK 4.3 million. The provisional purchase price allocation shows values added on acquisition in the form of goodwill of DKK 5.8 million. Transaction costs in the amount of DKK 0.8 million were incurred in connection with the acquisition. The transaction cost has been recognised under other external costs for 2022/23. Other than this, the acquisition did not affect activities in 2022/23. Revenue and loss for the 2022/23, calculated as if Miild A/S had been acquired at 1 April 2022, amounted to DKK 6,1 million and DKK 1,6 million, respectively.Contingent consideration of DKK 20.0 million concerning the acquisition of Firtal Group was paid at the beginning of financial year 2021/22.2021/22On 12 April 2021, Matas Group acquired all shares and voting rights in the companies Apo IT ApS and Web-Apo ApS. The companies were acquired through the newly established subsidiary Web Sundhed ApS. The activities of the acquired businesses comprise sourcing, IT, logistics and marketing services. The total purchase price amounted to DKK 73.4 million of which DKK 42.1 million was paid upfront. Up to DKK 20 million of the purchase price is contingent on certain milestones being reached, while DKK 25.0 million, recognised at a fair value of DKK 31.3 million at the acquisition date, has been deferred. Cash and cash equivalents amounted to DKK 13.5 million, and the net cash consideration was DKK 28.6 million.Transaction costs in the amount of DKK 5.1 million were paid in 2021/22 in connection with the acquisi-tion. The transaction costs were recognised in the financial year 2020/21 under other external costs.For the period since the acquisition, revenue of DKK 79.4 million and EBITDA of DKK (1.5) million have been recognised in relation to the companies. If the companies had been recognised at 1 April 2021, revenue would have amounted to DKK 81.5 million and EBITDA to DKK (1.5) million. The pre-acquisition statement of financial position contains assets of a fair value of DKK 33.7 million, including customer contracts (other intangible assets) of DKK 9.9 million, IT development projects of DKK 7.3 million and cash and cash equivalents of DKK 13.5 million. Liabilities amounted to DKK 26.3 million, including trade payables of DKK 21.2 million and deferred tax liabilities. The fair value of acquired net assets was DKK 7.7 million. Management expects the conditions for the payment of contingent consideration, relating primarily to revenue and earnings, to be met. If the conditions are met, the contingent consideration becomes payable in March 2024 (up to DKK 10.0 million) and March 2025 (up to DKK 10.0 million), respectively. The deferred purchase price of DKK 25.0 million becomes payable in March 2024. The total consideration amounted to DKK 73.4 million, and goodwill arising on the acquisition was DKK 65.7 million. Goodwill represents the value of the existing employees and know-how as well as expected synergies from the combination with Matas Group. The goodwill recognised is not tax-deductible.Management has based its fair value measurement on assumptions not observable in the market, which corresponds to level 3 measurement in the fair value hierarchy. The carrying amount of goodwill developed as follows in the financial year 2022/23:(DKKm) 2022/23 2021/22Goodwill at 1 April 3,993.6 3,930.6Addition on acquisition of Miild A/S 5.8 -Addition on Web Sundhed ApS\u2019 acquisition of Apo-Web ApS and Apo IT ApS - 65.7Disposal relating to retail network changes - (2.7)Goodwill at 31 March 3,999.4 3,993.6Note 28 \u2013 Contingent liabilities and securityMatas Group is a party to a number of minor disputes that are not expected to affect its financial posi-tion or future earnings to any significant extent.In addition, Matas has, in the normal course of business, provided security in the form of bank guaran-tees to store lessors for a total amount of DKK 15 million (2021/22: DKK 16 million).Note 29 \u2013 Financial risks and financial instrumentsThe Group\u2019s risk management policyAs a consequence of its financing, Matas Group is exposed to changes in the level of interest rates. Matas Group has limited exposure to changes in foreign currencies. Matas Group does not engage in active speculation in financial risks. The Group\u2019s financial management is thus aimed solely at controlling the financial risks which are a direct result of the Group\u2019s operations and financing.For a description of the accounting policies and methods applied, including recognition criteria and measurement basis, see the accounting policies.There are no changes in the Group\u2019s risk exposure or risk management compared with previous years.Interest rate risksIt is Matas Group policy to hedge interest rate risks on its loans when it is assessed attractive. Hedging is usually made by means of interest rate swaps or the like, through which floating-rate loans are converted into loans with a fixed interest rate.Due to Matas Group\u2019s floating-rate cash and cash equivalents and debt to credit institutions, a drop in interest rates of 1% p.a. relative to the actual level of interest rates would, other things being equal, have a positive effect on the profit for the year of DKK 9 million (2021/22: DKK 11 million) and on year-end equity of DKK 9 million (31 March 2022: DKK 11 million).Sensitivity analysis assumptionsSensitivities are calculated on the basis of financial assets and liabilities recognised at 31 March. No adjustments have been made for instalments, raising of loans, etc. during the course of the year.Estimated fluctuations are based on the current market situation and expectations for developments in the interest rate level.Currency riskThe Group\u2019s currency risk is primarily related to its purchases in EUR. The Group has not entered into any foreign exchange contracts.Liquidity riskThe Group's liquidity reserve consists of cash and cash equivalents and unutilised credit facilities and amounted to DKK 940 million at 31 March 2023 (31 March 2022: DKK 812 million). The Group aims to maintain sufficient cash resources for, among other things, strategic investments. The Group\u2019s financial liabilities fall due as follows:Carrying Contractual Within 1 to 3 3 to 5 After 5 (DKKm)amountcash flows1 yearyearsyearsyears2022/23Non-derivative financial instrumentsCredit institutions 1,028.1 1,030.4 110. 4 920.0 - -Lease liabilities 651.0 711.1 188.4 330.1 192.5 -Trade payables 634.1 634.1 634.1 - - -Contingent consideration and deferred purchase price 46.4 50.8 35.0 15.8 - -Financial liabilities at 31 March 2023 2,359.6 2,426.4 967.9 1,265.9 192.5 -Carrying Contractual Within 1 to 3 3 to 5 After 5 (DKKm)amountcash flows1 yearyearsyearsyears2021/22Non-derivative financial instrumentsCredit institutions 1,154.0 1,157. 9 157.9 1,000.0 - -Lease liabilities 523.0 5 3 7. 6 181.4 205.5 139.8 10.9Trade payables 662.9 662.9 662.9 - - -Contingent consideration and deferred purchase price 37. 7 45.0 - 45.0 - -Financial liabilities at 31 March 2022 2,377.6 2,403.4 1,002.2 1,250.5 139.8 10.9Maturity analysis assumptionsThe maturity analysis is based on all undiscounted cash flows including estimated interest payments. The estimates of interest payments are based on current market conditions.On the basis of the Group\u2019s expectations regarding future operations and its current cash resources, no significant liquidity risks have been identified.Credit riskThe Group\u2019s credit risks are related to receivables and cash and cash equivalents. The maximum credit risk related to financial assets corresponds to the values recognised in the statement of financial position.The Group is not exposed to any significant risks regarding any one individual customer or partner. Accordingly, trade receivables are not insured. The Group has no significant overdue receivables and has therefore only recognised minor loss allowances, see note 20. Carrying Carrying amountFair valueamount Fair value(DKKm)31 March 202331 March 202331 March 202231 March 2022Deposits 44.3 44.3 46.8 46.8Trade receivables 43.7 43.7 26.6 26.6Other receivables 24.9 24.9 7.1 7.1Cash and cash equivalents 36.7 36.7 28.2 28.2Loans and receivables 149.6 149.6 108.7 108.7Non-current financial liabilitiesCredit institutions 917.7 920.0 996.1 1,000.0Lease liabilities 462.6 462.6 348.4 348.4Current financial liabilitiesCredit institutions 110.4 110 . 4 15 7. 9 15 7.9Lease liabilities 188.4 188.4 179.5 179. 5Suppliers 634.1 634.1 662.9 662.9Financial liabilities at amortised cost 2,313.2 2,315.5 2,344.8 2,348.7The methods applied are unchanged from 2021/22.Derivative financial instrumentsMatas Group uses derivative financial instruments to hedge the interest rate risk on the Company\u2019s loans. Matas Group does not actively speculate in the interest rate development. As of 31 March 2023 Matas Group has no active instruments.Note 30 \u2013 Leases Matas' lease assets are as follows:(DKKm) 2022/23 2021/22Store leases etc. 571.0 4 3 7. 4Administration and warehouse buildings etc. 45.4 60.1Cars and other leases 5.9 2.7Total lease assets 622.3 500.2Matas Group\u2019s lease liabilities may be specified as follows:(DKKm) 2022/23 2021/22Non-current liabilities 462.6 343.5Current liabilities 188.4 179. 5Total lease liabilities 651.0 523.0Matas Group\u2019s retail leases are subject to a notice of termination of between 3 and 12 months as they are mostly evergreen contracts as defined in the Danish Business Rent Act.The following amounts have been recognised in the statement of comprehensive income:(DKKm) 2022/23 2021/22Store leases 165.6 155.9Administration and warehouse buildings etc. 12.4 12.5Cars and other leases 3.6 4.0Total depreciation of lease assets 181.6 172.4In 2022/23, Matas made lease payments concerning recognised assets of DKK 182.8 million (2021/22: DKK 178.6 million).Matas is the lessee of a limited number of premises. For some of these leases, the full rent is based on revenue, while for others, rent is partially based on revenue.Revenue-based rent is not comprised by IFRS 16 and is therefore not included in the above tables. Reve-nue-based rent is, as before, recognised under other external costs and amounted to DKK 9.8 million.A total amount of DKK 3.4 million (2021/22: DKK 4.5 million) was recognised in the statement of compre-hensive income regarding short-term leases and leases of low-value assets. Lease liabilities relating to non-recognised short-term leases and leases of low-value assets amounted to DKK zero million at 31 March 2023 (2021/22: DKK 1.9 million).Note 31 \u2013 Management\u2019s remuneration, share options and shareholdingsAt the Annual General Meeting held on 28 June 2022, it was approved that the Chairman and the members of the Audit Committee would receive DKK 150,000 and DKK 75,000, respectively, the Chairman and the members of the Nomination Committee would receive DKK 75,000 and DKK 37,500, respectively, and the Chairman and the members of the Remuneration Committee would receive DKK 75,000 and DKK 37,500, respectively, in addition to the fixed annual fee for their committee work. No separate remuneration is paid for board meetings held in another country than the board member\u2019s country of residence, but travel expenses are reimbursed. The fixed salary of the members of the Executive Management consists of a salary, pension contribu-tions and other employee benefits. In addition, the members of the Executive Management are eligibleto receive a short-term bonus subject to achievement of certain financial targets. The CEO and CFO are eligible to receive a bonus of up to 70% of their annual base salary. Moreover, the members of the Executive Management are eligible to receive share options or other rights such as PSUs (Performance Share Units) at a value of up to 100% of their annual base salary excluding pension contributions as at the date of grant. A breakdown of management compensation included in staff costs (see note 7) appears as follows:Note 31 \u2013 Management\u2019s remuneration, share options and shareholdings continued Fixed Pension Total, salary incl. con- Short-term including 1)Total PSUs 2)(DKKm)benefitstributionsbonus PSUs2022/23Gregers Wedell-Wedellsborg 5.3 0.5 2.9 8.8 3.3 12.1Per Johannesen Madsen 2.1 0.3 0.0 2.4 1.3 3.7Executive Management, total 7.4 0.8 2.9 11. 2 4.6 15.8Other executives, total 20.4 1.5 3.8 25.7 4.9 30.6Lars Vinge Frederiksen 0.9 - - 0.9 - 0.93)Lars Frederiksen0.1 - - 0.1 - 0.1Henrik Taudorf Lorensen 0.4 - - 0.4 - 0.4Mette Maix 0.5 - - 0.5 - 0.5Birgitte Nielsen 0.5 - - 0.5 - 0.5Kenneth Melchior 0.4 - - 0.4 - 0.44)Lars Jensen0.3 - - 0.3 - 0.35)Board of Directors, total3.0 - - 3.0 - 3.0Total 30.8 2.3 6.7 39.9 9.5 49.41) Paid in 2022/23 concerning 2021/22. 2) Granted in the year. 3) Resigned on 28 June 2022. 4) Joined on 28 June 2022. 5) Total is including roundings.Matas A/S may terminate an employment relationship with a member of the Executive Management by giving up to 24 months' notice. A member of the Executive Management may terminate the employ-ment relationship by giving at least four months' notice.\u2019 Termination benefits cannot exceed the aggre-gate compensation paid to the member of the Executive Management during the last 24 months.One executive resigned during the financial year 2022/23. Fixed Pension Total, salary incl. con- Short-term including 1)Total PSUs 2)(DKKm)benefitstributionsbonus PSUs2021/22Gregers Wedell-Wedellsborg 5.2 0.5 3.2 9.0 3.8 12.8Anders Skole-S\u00f8rensen 2.8 0.3 1.4 4.4 1.4 5.9Executive Management, total 8.0 0.8 4.7 13.4 5.3 18.7Executive Management, termination benefit, Anders Skole-S\u00f8rensen 7.4 - - 7.4 - 7. 4Other executives, total 16.8 1.1 2.2 20.1 5.4 25.5Lars Vinge Frederiksen 0.9 - - 0.9 - 0.9Lars Frederiksen 0.5 - - 0.5 - 0.5Henrik Taudorf Lorensen 0.4 - - 0.4 - 0.4Mette Maix 0.4 - - 0.4 - 0.43)Signe Trock Hilstr\u00f8m0.1 - - 0.1 - 0.1Birgitte Nielsen 0.4 - - 0.4 - 0.44)Kenneth Melchior0.3 - - 0.3 - 0.3Board of Directors, total 2.9 - - 2.9 - 2.9Total 35.1 1.9 6.8 43.8 10.6 54.41) Paid in 2021/22 concerning 2020/21. 2) Granted in the year. 3) Resigned on 29 June 2021. 4) Joined on 29 June 2021.Two executives resigned during the financial year 2021/22.In addition, Matas has signed a severance agreement with CFO Anders Skole-S\u00f8rensen, who resigned on 1 June 2022. Under the severance agreement, ordinary remuneration, including participation in the ordinary LTIP and STIP programmes, has been paid until the end of financial year 2022/23. In addition, in accordance with the Danish Salaried Employees Act, Anders Skole-S\u00f8rensen will receive one month\u2019s termination benefits in connection with his last monthly salary. Lastly, as he is considered a good leaver, Anders Skole-S\u00f8rensen is entitled to retain already granted PSUs and to exercise them under the terms and conditions of the incentive programme. A total of DKK 7.4 million relating to this severance agree-ment was recognised in financial year 2021/22.In accordance with Matas A/S' overall guidelines on incentive pay, Matas in 2022/23 granted a total of 180,248 PSUs to purchase shares in Matas A/S, consisting of 77,579 PSUs to members of the Executive Management and 102,669 PSUs to key employees. Depending on the achievement of two KPIs, which are each weighted 50%, the number of PSUs granted may at vesting vary between 75% and 150% of the number originally granted. One KPI is based on the EBITDA before special items performance and the other on the revenue performance in the period up to and including financial year 2024/25. The PSUs are granted free of charge, and provided that the PSUs vest and do not lapse, each PSU entitles the holder to receive one Matas share at the time of vesting. Provided that the KPIs described above are achieved, the PSUs granted will vest after publication of the Annual Report for 2024/25.Assuming minimum and maximum achievement, respectively, of the KPIs by the end of financial year 2024/25, the PSUs represent a value of DKK 10.8 million and DKK 21.5 million, respectively.Number of Number of Market value at ProgrammeemployeesPSUs grantedgrant (DKKm)2020/21 10 129,356 6.7 - 13.3Adjustment relating to retired employees (3) (40,794) (2.1) \u2013 (4.2)2020/21, adjusted 7 88,562 4.6 -9.12021/22 11 123,082 10.6 - 21.2Adjustment relating to retired employees (3) (31,778) (2.7) - (5.5)2021/22, adjusted 8 91,304 7.9 -15.72022/23 12 180,248 10.8 - 21.5Adjustment relating to retired employees (1) (20,476) (1.2) - (2.5)2022/23, adjusted 11 159,772 9.5 - 19,1Movements in outstanding PSUs:Executive Market Gregers Per Anders Manage-value Wedell-JohannesenSkole-ment, at grant (No.)WedellsborgMadsenS\u00f8rensentotal Executives Total(DKKm)Outstanding at 1 April 2022 153,176 - 73,915 2 2 7, 0 91 130,752 357,843 20,5 - 40,9PSUs vested in 2022/23 (61,365) - (32,294) (93,659) (42,697) (136,356) (5.3) - (10.6)PSUs granted in 2022/23 55,700 21,879 20,476 98,055 82,193 180,248 10.8 - 21.5Retired employees - - (62,097) (62,097) - (62,097) (4.0) - (7.9)Outstanding at 31 March 2023 147, 511 21,879 - 169,390 170,248 339,638 22.0 \u2013 44.0The number of outstanding PSUs under all ongoing programmes totals 432,686 including resigned employees. In 2022/23, the cost recognised relating to PSUs was DKK 8.0 million.ShareholdingsShareholdings of the Board of Directors and the Executive Management in Matas A/S and changes in shareholdings in 2022/23: Purchase/Shareholding at sale in Shareholding at Market value at 1 April 2022the period31 March 202331 March 2023 No. No. No. (DKKm)1)Board of Directors Lars Vinge Frederiksen, Chairman 19,095 - 19,0 95 1.6Birgitte Nielsen 3,439 - 3,439 0.3Henrik Taudorf Lorensen 2,000 - 2,000 0.2Mette Maix 1,70 0 - 1,700 0.1Kenneth Melchior - 356 356 -2)Lars Jensen- - - -3)Executive Management Gregers Wedell-Wedellsborg 52,195 93,752 145,947 12.3Per Johannesen Madsen - 30,200 30,200 2,51) Lars Frederiksen resigned on 28 June 2022, 2) Joined on 28 June 2022 and 3) Anders Skole-S\u00f8rensen resigned on 1 June 2022.Note 32 \u2013 Related partiesMatas Group\u2019s related parties with significant influence comprise the companies\u2019 board of directors and executive boards and their related family members. Further, related parties comprise companies in which the above-mentioned persons have significant interests as well as associates.Following the acquisition of the Group in 2007, leases were entered into with former store owners as landlords for approximately 57 of the Group's current leased stores, including former board member Lars Frederiksen, who resigned 28 June 2022 and who indirectly owns one leased store. Rent for the retail lease was DKK 0.8 million (2021/22: DKK 0.8 million).Management\u2019s remuneration is disclosed in note 31. Note 33 \u2013 Events after the date of the statement of financial positionNo subsequent events have occurred that materially affect Matas Group\u2019s financial position.Note 34 \u2013 New financial reporting regulationMatas has adopted all the new amended standards (IFRS) and interpretations (IFRIC) as adopted by the EU and which are effective for the financial year 1 april 2022 to 31 March 2023. The implementation of these new or amended standards and interpretations had no material impact on the financial state-ments for the year. The new standards that are not yet effective are not expected to have any material impact on Matas.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__73": {
"value": "Business combinationsEntities acquired or formed during the year are recognised in the consolidated financial statements from the date of acquisition or formation. Entities disposed of are recognised in the consolidated finan-cial statements until the date of disposal. The comparative figures are not restated to reflect acquisi-tions.In connection with acquisitions of new entities over which Matas Group obtains control, the acquisition method is used. The acquired entities\u2019 identifiable assets, liabilities and contingent liabilities are meas-ured at fair value at the acquisition date. Identifiable intangible assets are recognised if they are sepa-rable or arise from a contractual right. Deferred tax on revaluations is recognised.The acquisition date is the date when Matas Group effectively obtains control over the acquired entity.Any excess of the consideration transferred over the fair value of the identifiable assets, liabilities and contingent liabilities acquired (goodwill) is recognised as goodwill under intangible assets. Goodwill is not amortised but is tested annually for impairment. The first impairment test is performed before the end of the acquisition year. Upon acquisition, goodwill is allocated to the cash-generating unit subse-quently forming the basis for the impairment test. The consideration for a business consists of the fair value of the agreed consideration in the form of assets transferred, liabilities assumed and equity instruments issued. If part of the consideration is contin-gent on future events occurring or on agreed conditions being met, that part of the consideration is recognised at fair value at the acquisition date. Contingent consideration that is not an equity instru-ment is subsequently measured at fair value through profit or loss. Costs attributable to business combi-nations are recognised directly in other external costs in the year in which they are incurred. If uncertainties exist regarding identification or measurement of acquired assets, liabilities or contingent liabilities, initial recognition will take place on the basis of provisional values. If it subsequently becomes apparent that the identification or measurement of the purchase consideration, acquired assets, liabili-ties or contingent liabilities was incorrect on initial recognition, the statement is adjusted retrospectively, including goodwill, until 12 months after the acquisition, and the comparative figures are restated. Hereafter, goodwill is not adjusted.Gains and losses on disposal of subsidiaries are stated as the difference between the sales amount and the carrying amount of net assets including goodwill at the date of disposal less cost of disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__72": {
"value": "Business combinationsEntities acquired or formed during the year are recognised in the consolidated financial statements from the date of acquisition or formation. Entities disposed of are recognised in the consolidated finan-cial statements until the date of disposal. The comparative figures are not restated to reflect acquisi-tions.In connection with acquisitions of new entities over which Matas Group obtains control, the acquisition method is used. The acquired entities\u2019 identifiable assets, liabilities and contingent liabilities are meas-ured at fair value at the acquisition date. Identifiable intangible assets are recognised if they are sepa-rable or arise from a contractual right. Deferred tax on revaluations is recognised.The acquisition date is the date when Matas Group effectively obtains control over the acquired entity.Any excess of the consideration transferred over the fair value of the identifiable assets, liabilities and contingent liabilities acquired (goodwill) is recognised as goodwill under intangible assets. Goodwill is not amortised but is tested annually for impairment. The first impairment test is performed before the end of the acquisition year. Upon acquisition, goodwill is allocated to the cash-generating unit subse-quently forming the basis for the impairment test. The consideration for a business consists of the fair value of the agreed consideration in the form of assets transferred, liabilities assumed and equity instruments issued. If part of the consideration is contin-gent on future events occurring or on agreed conditions being met, that part of the consideration is recognised at fair value at the acquisition date. Contingent consideration that is not an equity instru-ment is subsequently measured at fair value through profit or loss. Costs attributable to business combi-nations are recognised directly in other external costs in the year in which they are incurred. If uncertainties exist regarding identification or measurement of acquired assets, liabilities or contingent liabilities, initial recognition will take place on the basis of provisional values. If it subsequently becomes apparent that the identification or measurement of the purchase consideration, acquired assets, liabili-ties or contingent liabilities was incorrect on initial recognition, the statement is adjusted retrospectively, including goodwill, until 12 months after the acquisition, and the comparative figures are restated. Hereafter, goodwill is not adjusted.Gains and losses on disposal of subsidiaries are stated as the difference between the sales amount and the carrying amount of net assets including goodwill at the date of disposal less cost of disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__74": {
"value": "Foreign currency translationOn initial recognition, transactions denominated in foreign currencies are translated to the functional currency at the exchange rates at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised as financial income or financial expenses.Receivables and payables and other monetary items denominated in foreign currencies are translated to the functional currency at the exchange rates at the date of the statement of financial position. The difference between the exchange rates at the date of the statement of financial position and at the date at which the receivable or payable arose or was recognised in the latest consolidated financial statements is recognised as financial income or financial expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__75": {
"value": "Derivative financial instrumentsDerivative financial instruments are recognised at the date a derivative contract is entered into and measured in the statement of financial position at fair value. Positive and negative fair values of deriv-ative financial instruments are included in other receivables and payables, respectively, and set-off of positive and negative values is only made when the Company has the right and the intention to settle several financial instruments net. Fair values of derivative financial instruments are computed on the basis of current market data and generally accepted valuation methods.Changes in the fair value of derivative financial instruments designated as and qualifying for recogni-tion as a fair value hedge of recognised assets or liabilities are recognised in profit or loss together with changes in the fair value of the hedged asset or liability as regards the hedged portion. The portion of the value adjustment of a derivative hedging instrument that is not included in a hedge is presented in profit or loss under financial items.For derivative financial instruments that are not designated as and/or do not qualify as hedging instru-ments, changes in fair value are recognised as financial income or financial expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__76-1": {
"value": "RevenueMatas Group generates revenue from sales of Mass Beauty and High-End Beauty products, vitamins, minerals and supplements, household and personal care products and over-the-counter medicine through the Matas chain\u2019s store network and web shops.Matas Group\u2019s sales agreements are divided into separately identifiable performance obligations (relating primarily to the Club Matas loyalty programme), which are recognised and measured sepa-rately at fair value. If a sales agreement comprises more than one performance obligation, the total sales value of the sales agreement is allocated proportionately to the individual performance obli-gations of the agreement. Performance obligations in relation to the non-performed proportion of revenue related to the allocation of points under the Club Matas loyalty programme are deducted. Income from the sale of gift vouchers is recognised as revenue upon redemption, alternatively upon expiry of the validity period.Revenue is recognised when control of the individual identifiable performance obligation passes to the customer. For Matas, this is generally when the goods are handed over.Revenue is measured at the fair value of the agreed consideration net of VAT and taxes charged on behalf of third parties. All discounts granted are recognised in revenue. Having regard to Matas\u2019 oper-ations, with sales generally being made directly to consumers, the fair value corresponds to the agreed selling price net of discounts and the value of points earned by the customer.The proportion of the total consideration that is variable, for example in the form of discounts, bonus payments, etc., is recognised in revenue when it is reasonably certain that it will not be subsequently reversed due to, for example, non-redemption of points earned.Prepayments from customers Prepayments from customers comprise performance obligations regarding issued gift vouchers and the Club Matas customer loyalty programme. Performance obligations regarding gift vouchers are recog-nised at the date of issue. Liabilities relating to gift vouchers and the customer loyalty programme are recognised in revenue when used and/or expired.Points issued under the Club Matas customer loyalty programme are recognised as a performance obligation at the date of recognition of the related sales. The performance obligation is measured at the estimated fair value of the Club Matas points allocated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__78": {
"value": "Staff costsStaff costs comprise wages, salaries, pensions and other staff costs.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__77-1": {
"value": "Staff costsStaff costs comprise wages, salaries, pensions and other staff costs.Employee benefitsPension obligations and similar non-current liabilitiesMatas Group has entered into pension schemes and similar arrangements with the majority of its employees.Contributions to defined contribution plans where Matas Group currently pays fixed pension payments to independent pension funds are recognised in profit or loss in the period to which they relate, and any contributions outstanding are recognised in the statement of financial position as other payables. Matas Group has not established any defined benefit pension plans.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__79": {
"value": "Financial income and expensesFinancial income and expenses comprise interest income and expenses and gains and losses on trans-actions denominated in foreign currencies. Furthermore, amortisation of financial assets and liabilities, as well as surcharges and allowances under the tax prepayment scheme and changes in the fair value of derivative financial instruments which are not designated as hedging instruments are included.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__80": {
"value": "Tax on profit for the year The Parent Company and its Danish subsidiaries are subject to the Danish rules on mandatory joint taxa-tion of Matas Group. The jointly taxed entities are taxed under the tax prepayment scheme. Matas A/S is the administration company in respect of the joint taxation and accordingly pays all corporation taxes to the tax authorities.On payment of joint taxation contributions, the current Danish corporation tax is allocated between the jointly taxed entities in proportion to their taxable income. Tax for the year comprises current tax and changes in deferred tax for the year. The tax expense is recognised in profit or loss, other comprehensive income or directly in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__81": {
"value": "Statement of financial positionIntangible assetsGoodwillGoodwill is initially recognised in the statement of financial position at cost as described under \u201cBusi-ness combinations\u201d. Subsequently, goodwill is measured at cost less accumulated impairment losses. Goodwill is not amortised.Trademarks and trade namesTrademarks and trade names acquired in business combinations are measured at cost less accumu-lated amortisation and impairment losses. Trademarks and trade names are amortised on a straight-line basis over 15 years.Other intangible assetsOther intangible assets, which primarily comprise software, customer lists and shares in co-operative property, including intangible assets acquired in business combinations, are measured at cost less accumulated amortisation and impairment losses. Other intangible assets are amortised on a straight-line basis over 3-10 years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__82": {
"value": "Other intangible assetsOther intangible assets, which primarily comprise software, customer lists and shares in co-operative property, including intangible assets acquired in business combinations, are measured at cost less accumulated amortisation and impairment losses. Other intangible assets are amortised on a straight-line basis over 3-10 years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__83": {
"value": "Property, plant and equipmentLand and buildings, fixtures, fittings, tools and equipment and leasehold improvements are measured at cost less accumulated depreciation and impairment losses. Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is available for use. Subsequent costs, e.g. in connection with replacement of components of property, plant and equip-ment, are recognised in the carrying amount of the asset if it is probable that the costs will result in future economic benefits for Matas Group. The replaced components are derecognised in the state-ment of financial position and their carrying amount transferred to profit or loss. All other costs for ordi-nary repairs and maintenance are recognised in profit or loss as incurred.Where individual components of an item of property, plant and equipment have different useful lives, they are accounted for as separate items, which are depreciated separately. Depreciation is provided on a straight-line basis over the expected useful lives of the assets/components. The expected useful lives are as follows:Buildings 75 yearsBuilding parts 10-25 yearsFixtures, fittings, tools and equipment 1-7 yearsLeasehold improvements 2-8 yearsLand is not depreciated.Depreciation is calculated on the basis of the residual value less impairment losses. The useful life and residual value are determined at the acquisition date and reassessed annually. If the residual value exceeds the carrying amount, depreciation is discontinued.When changing the depreciation period or the residual value, the effect on depreciation is recognised prospectively as a change in accounting estimates.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__84": {
"value": "Lease assets and lease liabilitiesAs described above, Matas has reassessed all IFRS 16 Leases assets and liabilities as part of the assess-ment in connection with the Annual Report 2022/23. Lease assets and lease liabilities are recognised in the statement of financial position when, under a lease concerning a specific identified asset, lease assets are made available to Matas Group for the lease term and when the Group obtains the right to substantially all of the economic benefits from use of the identified asset and the right to direct the use of the identified asset.On initial recognition, lease liabilities are measured at the present value of future lease payments, discounted using an alternative borrowing rate. The following lease payments are recognised as part of the lease liability:\u2022 Fixed payments\u2022 Variable payments changing in accordance with changes in an index or a rate based on the appli-cable index or rate\u2022 Payments under extension options that Matas Group is highly likely to exerciseThe lease liability is measured at amortised cost using the effective interest rate method. The lease liability is remeasured when there is a change in the underlying contractual cash flows due to changes in an index or a rate or if Matas Group changes its assessment as to whether it reasonably expects to exercise an extension or termination option.On initial recognition, the lease asset is measured at cost, corresponding to the value of the lease liability adjusted for prepaid lease payments plus any initial direct costs and estimated costs of rein-statement or similar and less any discounts granted or other types of incentives received from the lessor.On subsequent recognition, the asset is measured at cost less any accumulated depreciation and impairment. The lease asset is depreciated over the shorter of the lease term and the useful life of the lease asset. The lease asset is recognised in the statement of comprehensive income on a straight-line basis.The lease asset is adjusted for changes in the lease liability resulting from changes in the lease terms or changes in the contractual cash flows according to changes in an index or a rate.Lease assets are depreciated on a straight-line basis over the estimated lease term, which is:Leased stores etc. 2-5 yearsAdministration and warehouse buildings etc. 2-5 yearsCars and other leases 3 yearsMatas Group has opted not to recognise leases of low-value assets and short-term leases in the state-ment of financial position. Lease payments concerning such leases are instead recognised in the state-ment of comprehensive income on a straight-line basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__86": {
"value": "Investments in associatesInvestments in associates are measured under the equity method at the proportionate share of the enterprises\u2019 equity value calculated in accordance with Matas Group\u2019s accounting policies minus or plus the proportionate share of unrealised intra-group gains and losses and plus values added on acquisition, including goodwill.Investments are tested for impairment whenever there is an indication of impairment.Associates with negative equity value are measured at zero value. If Matas Group has a legal or constructive obligation to cover the associate\u2019s negative balance, such obligation is recognised under liabilities.Acquisitions of investments in associates are accounted for under the purchase method, see the description of business combinations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__85": {
"value": "Investments in associatesInvestments in associates are measured under the equity method at the proportionate share of the enterprises\u2019 equity value calculated in accordance with Matas Group\u2019s accounting policies minus or plus the proportionate share of unrealised intra-group gains and losses and plus values added on acquisition, including goodwill.Investments are tested for impairment whenever there is an indication of impairment.Associates with negative equity value are measured at zero value. If Matas Group has a legal or constructive obligation to cover the associate\u2019s negative balance, such obligation is recognised under liabilities.Acquisitions of investments in associates are accounted for under the purchase method, see the description of business combinations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__87": {
"value": "Impairment testing of non-current assetsGoodwill and intangible assets with indefinite useful lives are tested for impairment anually or whenever there is an indication of impairment, initially before the end of the acquisition year. The carrying amount of goodwill is tested for impairment together with the other non-current assets in the cash-generating unit and written down to the recoverable amount through profit or loss if the carrying amount is higher. The recoverable amount is generally computed as the present value of the expected future net cash flows. Deferred tax assets are reviewed for impairment annually and are recognised only to the extent that it is probable that the assets will be utilised.The carrying amount of other non-current assets is reviewed for impairment on an ongoing basis. When there is an indication that assets may be impaired, the recoverable amount of the asset is determined. The recoverable amount is the higher of an asset\u2019s fair value less expected costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or the cash-generating unit to which the asset belongs.An impairment loss is recognised if the carrying amount of an asset or a cash-generating unit, respec-tively, exceeds the recoverable amount of the asset or the cash-generating unit. The impairment loss is recognised under amortisation, depreciation and impairment losses.Impairment of goodwill is not reversed. Impairment of other assets is reversed to the extent that there have been changes in the assumptions and estimates that led to the impairment loss. Impairment lossesare only reversed to the extent that the asset\u2019s new carrying amount does not exceed the carrying amount of the asset after amortisation/depreciation, had the asset not been impaired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__88": {
"value": "Inventories are measured at the lower of cost in accordance with the FIFO method and the net realis-able value.Goods for resale are measured at cost, comprising the purchase price plus delivery costs.The net realisable value of inventories is calculated as the sales amount less costs necessary to make the sale and is determined taking into account marketability, obsolescence and developments in the expected sales price.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__89": {
"value": "Receivables are measured at amortised cost. Impairment charges are recognised according to the simplified expected credit loss model, under which the total loss is recognised in the statement of comprehensive income at the same time as the receivable is recognised in the statement of financial position based on the lifetime expected credit loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__90": {
"value": "EquityDividendDividends are recognised as a liability at the date when they are adopted at the annual general meeting (declaration date). The proposed dividend payment for the year is disclosed as a separate item under equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__91": {
"value": "Translation reserveThe translation reserve in the consolidated financial statements comprises the Parent Company\u2019s share of foreign exchange differences arising on translation of financial statements of foreign entities from their functional currencies into the presentation currency used by Matas (Danish kroner).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__92": {
"value": "Treasury share reserveThe treasury share reserve comprises cost of acquisition for the Group\u2019s portfolio of treasury shares. Divi-dends received from treasury shares are recognised directly in retained earnings in equity. Gains and losses from the sale of treasury shares are recognised in share premium.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__93": {
"value": "Incentive programmesThe value of services received as consideration for options granted is measured at the fair value of the options.For equity-settled share options, the fair value is measured at the grant date and recognised under staff costs over the vesting period. The balancing item is recognised directly in equity as a shareholder trans-action.On initial recognition of Performance Share Units (PSUs), the number of PSUs expected to vest is esti-mated. Subsequent to initial recognition, the estimate is adjusted to reflect the actual number of exer-cised PSUs.The fair value of the PSUs granted is estimated using basic assumptions. The calculation takes into account the terms and conditions of the PSUs granted.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__94": {
"value": "ProvisionsProvisions are recognised when, as a result of an event occurring before or at the date of the statement of financial position, Matas Group has a legal or a constructive obligation, and it is probable that there may be an outflow of economic benefits to meet the obligation.Provisions are measured as Management\u2019s best estimate of the amount which is expected to be required to settle the liability.On measurement of provisions, the costs required to settle the liability are discounted if the effect is material to the measurement of the liability. Provisions for the reinstatement of tenancies etc. upon eviction are measured at the present value of the expected future liability at the date of the statement of financial position. The provision is deter-mined based on current legislation and estimated future costs, discounted to their present value. Any specific risks that are believed to apply to the provision are recognised in estimated costs. The discount factor used reflects the general level of interest rates. Liabilities are recognised as they arise and are adjusted on a regular basis to reflect changes in requirements, price levels, etc. The present value of the costs is recognised in the cost of the items of property, plant and equipment in question and depreciated with these assets. The increase of the present value over time is recognised under financial expenses in the statement of comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__97": {
"value": "Current and deferred taxIn accordance with the joint taxation rules, Matas A/S in its capacity as administration company assumes the liability for payment to the tax authorities of its Danish subsidiaries\u2019 corporation taxes as the joint taxation contributions are received from the subsidiaries.Current tax payable and receivable is recognised in the statement of financial position as tax computed on the taxable income for the year, adjusted for tax on the taxable income of prior years and for tax paid on account.Deferred tax is measured in accordance with the balance sheet liability method on all temporary differences between the carrying amount and the tax base of assets and liabilities. However, deferred tax on temporary differences relating to goodwill which is not deductible for tax purposes, office build-ings and other items where temporary differences \u2013 other than business acquisitions \u2013 arise at the date of acquisition without affecting either the profit or loss for the year or the taxable income is not recog-nised. Where alternative tax rules can be applied to determine the tax base, deferred tax is measured based on the planned use of the asset or settlement of the liability, respectively. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised under other non-current assets at the expected value of their utilisation; either as a set-off against tax on future income or as a set-off against deferred tax liabilities in the same legal tax entity and jurisdiction.Adjustment is made to deferred tax resulting from elimination of unrealised intra-group profits and losses.Deferred tax is measured on the basis of the tax regulations and rates that, according to the rules in force at the date of the statement of financial position, will apply at the time when the deferred tax is expected to crystallise as current tax. Changes in deferred tax as a result of changes in tax rates are recognised in comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__96": {
"value": "Current and deferred taxIn accordance with the joint taxation rules, Matas A/S in its capacity as administration company assumes the liability for payment to the tax authorities of its Danish subsidiaries\u2019 corporation taxes as the joint taxation contributions are received from the subsidiaries.Current tax payable and receivable is recognised in the statement of financial position as tax computed on the taxable income for the year, adjusted for tax on the taxable income of prior years and for tax paid on account.Deferred tax is measured in accordance with the balance sheet liability method on all temporary differences between the carrying amount and the tax base of assets and liabilities. However, deferred tax on temporary differences relating to goodwill which is not deductible for tax purposes, office build-ings and other items where temporary differences \u2013 other than business acquisitions \u2013 arise at the date of acquisition without affecting either the profit or loss for the year or the taxable income is not recog-nised. Where alternative tax rules can be applied to determine the tax base, deferred tax is measured based on the planned use of the asset or settlement of the liability, respectively. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised under other non-current assets at the expected value of their utilisation; either as a set-off against tax on future income or as a set-off against deferred tax liabilities in the same legal tax entity and jurisdiction.Adjustment is made to deferred tax resulting from elimination of unrealised intra-group profits and losses.Deferred tax is measured on the basis of the tax regulations and rates that, according to the rules in force at the date of the statement of financial position, will apply at the time when the deferred tax is expected to crystallise as current tax. Changes in deferred tax as a result of changes in tax rates are recognised in comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__99": {
"value": "Financial liabilitiesFinancial liabilities etc. are recognised at the date of borrowing at fair value less transaction costs paid. In subsequent periods, financial liabilities are measured at amortised cost, applying the effective interest rate method, to the effect that the difference between the proceeds and the nominal value is recognised under financial expenses over the term of the loan.Other non-financial liabilities are measured at net realisable value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__101": {
"value": "Statement of cash flowsThe cash flow statement shows the cash flows from operating, investing and financing activities for the year, the year\u2019s changes in cash and cash equivalents as well as cash and cash equivalents at the beginning and end of the year.The cash flow effect of acquisitions and disposals of businesses is shown separately in cash flows from investing activities. Cash flows from acquired businesses are recognised in the cash flow statement from the date of acquisition, and cash flows from disposed businesses are recognised up until the date of disposal.Cash flows from operating activities are calculated according to the indirect method as profit before tax adjusted for non-cash operating items, changes in working capital, interest and dividends received and corporation tax paid.Cash flows from investing activities comprise payments in connection with acquisitions and disposals of entities and operations and of intangible assets, property, plant and equipment and other non-current assets as well as acquisition and disposal of securities not recognised as cash and cash equivalents.Cash flows from financing activities comprise changes in the size or composition of the share capital and related costs as well as the raising of loans, repayment of interest-bearing debt, acquisition and disposal of treasury shares and payment of interest and dividends to shareholders.Cash and cash equivalents comprise cash and short-term marketable securities with a term of three months or less at the acquisition date which are subject to an insignificant risk of changes in value, and which can be converted into cash without hindrance.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__100": {
"value": "Statement of cash flowsThe cash flow statement shows the cash flows from operating, investing and financing activities for the year, the year\u2019s changes in cash and cash equivalents as well as cash and cash equivalents at the beginning and end of the year.The cash flow effect of acquisitions and disposals of businesses is shown separately in cash flows from investing activities. Cash flows from acquired businesses are recognised in the cash flow statement from the date of acquisition, and cash flows from disposed businesses are recognised up until the date of disposal.Cash flows from operating activities are calculated according to the indirect method as profit before tax adjusted for non-cash operating items, changes in working capital, interest and dividends received and corporation tax paid.Cash flows from investing activities comprise payments in connection with acquisitions and disposals of entities and operations and of intangible assets, property, plant and equipment and other non-current assets as well as acquisition and disposal of securities not recognised as cash and cash equivalents.Cash flows from financing activities comprise changes in the size or composition of the share capital and related costs as well as the raising of loans, repayment of interest-bearing debt, acquisition and disposal of treasury shares and payment of interest and dividends to shareholders.Cash and cash equivalents comprise cash and short-term marketable securities with a term of three months or less at the acquisition date which are subject to an insignificant risk of changes in value, and which can be converted into cash without hindrance.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__102": {
"value": "Segment informationMatas Group has one reportable segment. Therefore, the segment information only comprises informa-tion on products and services and geographical information at revenue level.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__104": {
"value": "Note 2 \u2013 Significant accounting estimates, assumptions and judgmentsEstimation uncertaintyIn preparing the consolidated financial statements, Management makes a number of accounting estimates and assumptions that form the basis for the presentation, recognition and measurement of Matas\u2019 assets and liabilities. The computation of the carrying amount of certain assets and liabilities requires that estimates and assumptions be made about future events. The estimates and assumptions used are based on histor-ical experience and other factors which Management assesses to be reliable, but which are inherently subject to uncertainty. Such assumptions may be incomplete or inaccurate, and unexpected events or circumstances may arise. Furthermore, the Company is subject to risks and uncertainties which may result in actual results differing from these estimates. It may be necessary to change previously made estimates as a result of changes in the circumstances on which the previous estimates were based or because of new knowledge or subsequent events. The special risks to which Matas is exposed are described in the Management\u2019s review and in the notes. Impairment testing of goodwillIn performing the annual impairment test of goodwill, an assessment is made of how the cash-gen-erating unit to which goodwill relates will be able to generate sufficient positive net cash flows in the future to support the value of goodwill and other net assets of the relevant part of the Group.Due to the nature of the Group\u2019s activities, the forecast cash flows cover many years into the future and are as such subject to some estimation uncertainty. This uncertainty is reflected in the discount rate applied.The impairment test and key sources of estimation uncertainty are described in detail in note 16.Inventory measurementInventories are measured at the lower of cost in accordance with the FIFO method and the net realis-able value. Goods for resale are measured at cost, comprising the purchase price plus delivery costs. The net realisable value of inventories is calculated as the sales amount less costs necessary to make the sale and is determined taking into account marketability, obsolescence and developments in the expected sales price.Full stock counts are performed at all stores once a year, predominantly in the last quarter of the finan-cial year. A provision for shrinkage corresponding to 1.8% of sales in the period was made at the date of the stock count. The shrinkage percentage reflects the shrinkage reported by the majority of the stores performing their stock count in the last quarter of the financial year. The shrinkage percentage was unchanged compared to 2021/22.Measurement of prepaymentsPrepayments from customers comprise performance obligations regarding issued gift vouchers and the Club Matas customer loyalty programme. Prepayments relating to gift vouchers are recognised at the date of issue.For the Club Matas customer loyalty programme, performance obligations are recognised at the date of recognition of the sale triggering the allocation of Club Matas points. The obligation is measured at the estimated fair value of the Club Matas points allocated. The estimated fair value is by nature subject to some uncertainty with respect to the actual future redemption of points.Lawsuits and disputesMatas Group is a party to a number of minor disputes that are not expected to affect its financial posi-tion or future earnings to any significant extent.Determining the term of a leaseThe lease term covers the non-cancellable period of the lease plus periods comprised by an exten-sion option which Matas reasonably expects to exercise and plus periods comprised by a termination option which Matas reasonably expects not to exercise. Matas\u2019 store leases often contain options enti-tling Matas to extend the lease in pursuance of Danish tenancy law. On initial recognition of the lease liability, Matas considers whether it reasonably expects to exercise the extension option and estimates the expected lease term, which estimates are reassessed upon the occurrence of a significant event or a significant change in circumstances that is within the Group\u2019s control. Upon expiry of the non-cancel-lable period, the individual leases are assessed in consideration of Matas\u2019 strategy.Determining the discount factor in a leaseMatas applies an alternative borrowing rate for purposes of measuring the present value of future lease payments. In determining this alternative borrowing rate, Matas divides its portfolio of lease assets into categories with similar characteristics and risk profiles. The alternative borrowing rate is determined on initial recognition and in connection with subsequent changes resulting from Matas revising its assess-ment as to whether it reasonably expects to exercise a purchase, extension or termination option or from the lease being modified.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__105": {
"value": "Note 3 \u2013 Segment informationMatas has one reportable segment that is selling Mass Beauty and High-End Beauty products, vitamins, minerals and supplements, household and personal care products and over-the-counter medicine.All Matas Group\u2019s non-current assets are physically located in Denmark as at 31 March 2023 (31 March 2022: 100.0%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__106": {
"value": "Note 4 \u2013 Revenue (DKKm) 2022/23 2021/22Retail sales 4,380.1 4,242.3Wholesale sales etc. 109.5 101.9Total revenue 4,489.6 4,344.2During the financial year 2022/23, 26.8% of Matas\u2019 revenue was generated by its web shops, compared with 25.1% in 2021/22.Revenue breaks down by product groups as follows:(DKKm) 2022/23 2021/22High-End Beauty 1,560.7 1,550.3Mass Beauty 1,536.0 1,444.5Health and Wellbeing 1,157. 0 1,109.1Other 126.5 138.4Wholesale sales etc. 109.4 101.9Total revenue 4,489.6 4,344.2The product groups may be specified as follows:\u2022 High-End Beauty: Luxury beauty products, including cosmetics, skincare and haircare products and fragrances. \u2022 Mass Beauty: Everyday beauty products and personal care, including cosmetics and skincare and haircare products. \u2022 Health and Wellbeing: MediCare (OTC medicine and nursing products). Vitamins, minerals, supple-ments, specialty foods and herbal medicinal products. Sports, nutrition and exercise. Mother and child. Personal care products (oral, foot and intimate care and hair removal). Special and dermato-logical skincare. \u2022 Other: Clothing and accessories (footwear, hair ornaments, jewellery, toilet bags, etc.). House and garden (cleaning and maintenance, electrical products, interior decoration, textiles, etc.). \u2022 Wholesale sales etc. comprise sales concerning the associated Matas store, value adjustments of Club Matas points, B2B and sales by Kosmolet and Web Sundhed outside of Matas. (DKKm) 2022/23 2021/22Sale of goods 4, 4 89. 6 4,344.2Sale of services - -Total revenue 4,489.6 4,344.2Revenue from sales of products through Matas stores is recognised when a store sells the product to the customer. Payment is usually received when the customer receives the product, or, if the customer pays by credit card, a few days later. Revenue from sales through Matas web shops is recognised and payment is received when the product is sent to the customer.A small proportion of Matas\u2019 revenue is invoiced, e.g. wholesale sales, in which connection a receiv-able is recognised. For the Club Matas customer loyalty programme, a performance obligation is recognised at the date of recognition of the sale triggering the allocation of Club Matas points. The performance obligation is measured at the estimated fair value of the Club Matas points allocated and amounted to DKK 56.7 million at 31 March 2023 (31 March 2022: DKK 58.4 million). The estimated fair value is inherently subject to some uncertainty with respect to actual future redemption and considering the flexibility of the customer loyalty programme. Revenue is recognised when the customer uses points, usually over an average period of three months. Customers have the option of returning products, but the volume of returns at 31 March 2023 was insig-nificant, as was the amount of guarantee commitments.Geographical informationMatas Group operates almost exclusively in Denmark. Revenue from sales through Danish retail stores, web shops and wholesale sales accounted for more than 98% like last year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__107": {
"value": "Note 5 \u2013 Cost of goods sold etc.(DKKm) 2022/23 2021/22Cost of goods sold for the year 2,460.2 2,361.8Write-down of inventories for the year 15.0 16.4Total cost of goods sold etc. 2,475.2 2,378.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__108": {
"value": "Note 6 \u2013 Fees to the auditors appointed by the shareholders in general meeting(DKKm) 2022/23 2021/22Fees to EY 2.8 2.4Total fees to auditors appointed by the shareholders in general meeting 2.8 2.4(DKKm) 2022/23 2021/22Audit 1.9 1.6Other assurance engagements 0.2 0.1Tax and VAT assistance - -Other services 0.7 0.7Total fees to auditors appointed by the shareholders in general meeting 2.8 2.4Matas has adopted a policy for non-audit services provided by the auditors appointed by the share-holders in general meeting. The policy regulates when services must be approved by the Audit Committee and which services are permitted and not permitted.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__110": {
"value": "Note 7 \u2013 Staff costs(DKKm) 2022/23 2021/22Wages and salaries 793.5 780.3Defined contribution plans 52.5 52.2Share-based payment 8.0 11. 8Other staff costs 16.6 19.1Total staff costs 870.5 863.4(DKKm) 2022/23 2021/22Staff costs in statement of comprehensive income 825.3 824.1Intangible assets 45.2 39. 3Total staff costs 870.5 863.4Average number of employees 2,124 2,164Over the past financial years, Matas Group has made investments in the implementation of the Company\u2019s strategy for purposes of developing concepts and digitalising Matas Group\u2019s activities using its own staff.Management\u2019s remuneration is disclosed in note 31.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__109": {
"value": "Note 7 \u2013 Staff costs(DKKm) 2022/23 2021/22Wages and salaries 793.5 780.3Defined contribution plans 52.5 52.2Share-based payment 8.0 11. 8Other staff costs 16.6 19.1Total staff costs 870.5 863.4(DKKm) 2022/23 2021/22Staff costs in statement of comprehensive income 825.3 824.1Intangible assets 45.2 39. 3Total staff costs 870.5 863.4Average number of employees 2,124 2,164Over the past financial years, Matas Group has made investments in the implementation of the Company\u2019s strategy for purposes of developing concepts and digitalising Matas Group\u2019s activities using its own staff.Management\u2019s remuneration is disclosed in note 31.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__111": {
"value": "Note 8 \u2013 Depreciation, amortisation and impairment(DKKm) 2022/23 2021/22Amortisation, intangible assets 123.5 170.1Depreciation, property, plant and equipment 70.2 73.7Depreciation of lease assets 181.6 172.4Loss on disposal of intangible assets - 3.5Loss on disposal of property, plant and equipment 5.8 1.6Total depreciation, amortisation and impairment 381.1 421.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__112": {
"value": "Note 9 \u2013 Share of profit or loss after tax of associatesThe share of profit or loss after tax of associates was a loss of DKK 4.9 million for 2022/23 against a loss of DKK 4.6 million in 2021/22. The 2022/23 and 2021/22 losses primarily concerned the investment in Miild A/S.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__114": {
"value": "Note 10 \u2013 Financial income(DKKm) 2022/23 2021/22Interest allowance from Danish tax authorities - 5.1Other 0.5 0.2Total financial income 0.5 5.3Interest from financial assets measured at amortised cost amounts to - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__113": {
"value": "Note 10 \u2013 Financial income(DKKm) 2022/23 2021/22Interest allowance from Danish tax authorities - 5.1Other 0.5 0.2Total financial income 0.5 5.3Interest from financial assets measured at amortised cost amounts to - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__116": {
"value": "Note 11 \u2013 Financial expenses(DKKm) 2022/23 2021/22Interest, credit institutions 30.0 17. 4Interest, lease liabilities 9. 4 10.3Interest, contingent consideration 4.4 4.8Interest, holiday pay obligation - 0.5Amortisation of financing costs 1.6 2.6Amortisation, CAP - 1.7Other 0.5 0.6Total financial expenses 45.9 37.9Interest on financial liabilities measured at amortised cost amounts to 43.8 32.5",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__115": {
"value": "Note 11 \u2013 Financial expenses(DKKm) 2022/23 2021/22Interest, credit institutions 30.0 17. 4Interest, lease liabilities 9. 4 10.3Interest, contingent consideration 4.4 4.8Interest, holiday pay obligation - 0.5Amortisation of financing costs 1.6 2.6Amortisation, CAP - 1.7Other 0.5 0.6Total financial expenses 45.9 37.9Interest on financial liabilities measured at amortised cost amounts to 43.8 32.5",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__118": {
"value": "Note 12 \u2013 Tax(DKKm) 2022/23 2021/22Tax on the profit for the year breaks down as follows: Tax on the profit for the year 92.1 74.6Total tax 92.1 74.6Tax on the profit for the year has been calculated as follows:Current tax 82.3 80.0Deferred tax 6.0 (5.1)Current tax regarding previous years 3.8 (0.3)Total 92.1 74.6Tax on profit for the year can be explained as follows:Computed 22.0% tax on profit before tax 82.0 7 7. 2Incentive programmes 0.7 (6.5)Current payments, discounting 1.0 0.9Limitation of right to deduct interest 2.0 0.1Other 2.4 2.7Transaction costs 0.2 0.2Tax regarding previous years 3.8 0.0Total tax 92.1 74.6Effective tax rate 24.7% 21.2%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__117": {
"value": "Note 12 \u2013 Tax(DKKm) 2022/23 2021/22Tax on the profit for the year breaks down as follows: Tax on the profit for the year 92.1 74.6Total tax 92.1 74.6Tax on the profit for the year has been calculated as follows:Current tax 82.3 80.0Deferred tax 6.0 (5.1)Current tax regarding previous years 3.8 (0.3)Total 92.1 74.6Tax on profit for the year can be explained as follows:Computed 22.0% tax on profit before tax 82.0 7 7. 2Incentive programmes 0.7 (6.5)Current payments, discounting 1.0 0.9Limitation of right to deduct interest 2.0 0.1Other 2.4 2.7Transaction costs 0.2 0.2Tax regarding previous years 3.8 0.0Total tax 92.1 74.6Effective tax rate 24.7% 21.2%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__119": {
"value": "Note 13 \u2013 Earnings per share(DKKm) 2022/23 2021/22Profit for the year (the Group\u2019s share) 280.7 276.5Average number of shares 38,291,492 38,291,492Average number of treasury shares (409,851) (275,091)Average number of outstanding shares 37,8 81,6 41 38,016,401Average dilutive effect of outstanding PSUs 315.518 400,077Diluted average number of outstanding shares 38,197,159 38,416,478Earnings per share of DKK 2.50 7. 41 7. 2 7Diluted earnings per share of DKK 2.50 7.35 7. 2 0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__120": {
"value": "Note 14 \u2013 Dividend per shareBased on the satisfactory financial results, the Board of Directors proposes that DKK 76.6 million, equiva-lent to 24% of Matas\u2019 adjusted profit after tax for 2022/23, be distributed as dividends, equivalent to DKK 2.00 per share.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__121": {
"value": "2",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
"unit": "iso4217:DKK/xbrli:shares"
}
},
"s9_notesesefdkgaap__7__124": {
"value": "Note 15 \u2013 Intangible assetsTrademarks Other and trade intangible (DKKm) Goodwillnamesassets TotalCost at 1 April 2022 3,993.6 1,203.9 602.1 5,799.6Additions on acquisitions 5.8 - 0.7 6.5Additions - - 162.1 162.1Disposals - - - -Cost at 31 March 2023 3,999.4 1,203.9 764.9 5,968.2Amortisation and impairment at 1 April 2022 - 1,136.1 415.3 1,551.4Amortisation - 9. 7 113 . 8 123.5Disposals - - - -Amortisation and impairment at 31 March 2023 - 1,145.8 529.1 1,674.9Carrying amount at 31 March 2023 3,999.4 58.1 235.8 4,293.3Cost at 1 April 2021 3,930.6 1,203.9 451.5 5,586.0Additions on acquisitions 65.7 - 18.7 84.4Additions - - 132.9 132.9Disposals (2.7) - (1.0) (3.7)Cost at 31 March 2022 3,993.6 1,203.9 602.1 5,799.6Amortisation and impairment at 1 April 2021 - 1,060.3 321.2 1,381.5Amortisation - 75.8 94.3 170.1Disposals - - (0.2) (0.2)Amortisation and impairment at 31 March 2022 - 1,136.1 415.3 1,551.4Carrying amount at 31 March 2022 3,993.6 67.8 186.8 4,248.2Amortised over - 15 years 3-10 yearsOther intangible assets comprise software, customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, all intangible assets are considered to have a limited useful life.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__123": {
"value": "Note 15 \u2013 Intangible assetsTrademarks Other and trade intangible (DKKm) Goodwillnamesassets TotalCost at 1 April 2022 3,993.6 1,203.9 602.1 5,799.6Additions on acquisitions 5.8 - 0.7 6.5Additions - - 162.1 162.1Disposals - - - -Cost at 31 March 2023 3,999.4 1,203.9 764.9 5,968.2Amortisation and impairment at 1 April 2022 - 1,136.1 415.3 1,551.4Amortisation - 9. 7 113 . 8 123.5Disposals - - - -Amortisation and impairment at 31 March 2023 - 1,145.8 529.1 1,674.9Carrying amount at 31 March 2023 3,999.4 58.1 235.8 4,293.3Cost at 1 April 2021 3,930.6 1,203.9 451.5 5,586.0Additions on acquisitions 65.7 - 18.7 84.4Additions - - 132.9 132.9Disposals (2.7) - (1.0) (3.7)Cost at 31 March 2022 3,993.6 1,203.9 602.1 5,799.6Amortisation and impairment at 1 April 2021 - 1,060.3 321.2 1,381.5Amortisation - 75.8 94.3 170.1Disposals - - (0.2) (0.2)Amortisation and impairment at 31 March 2022 - 1,136.1 415.3 1,551.4Carrying amount at 31 March 2022 3,993.6 67.8 186.8 4,248.2Amortised over - 15 years 3-10 yearsOther intangible assets comprise software, customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, all intangible assets are considered to have a limited useful life.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__122": {
"value": "Note 15 \u2013 Intangible assetsTrademarks Other and trade intangible (DKKm) Goodwillnamesassets TotalCost at 1 April 2022 3,993.6 1,203.9 602.1 5,799.6Additions on acquisitions 5.8 - 0.7 6.5Additions - - 162.1 162.1Disposals - - - -Cost at 31 March 2023 3,999.4 1,203.9 764.9 5,968.2Amortisation and impairment at 1 April 2022 - 1,136.1 415.3 1,551.4Amortisation - 9. 7 113 . 8 123.5Disposals - - - -Amortisation and impairment at 31 March 2023 - 1,145.8 529.1 1,674.9Carrying amount at 31 March 2023 3,999.4 58.1 235.8 4,293.3Cost at 1 April 2021 3,930.6 1,203.9 451.5 5,586.0Additions on acquisitions 65.7 - 18.7 84.4Additions - - 132.9 132.9Disposals (2.7) - (1.0) (3.7)Cost at 31 March 2022 3,993.6 1,203.9 602.1 5,799.6Amortisation and impairment at 1 April 2021 - 1,060.3 321.2 1,381.5Amortisation - 75.8 94.3 170.1Disposals - - (0.2) (0.2)Amortisation and impairment at 31 March 2022 - 1,136.1 415.3 1,551.4Carrying amount at 31 March 2022 3,993.6 67.8 186.8 4,248.2Amortised over - 15 years 3-10 yearsOther intangible assets comprise software, customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, all intangible assets are considered to have a limited useful life.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__125": {
"value": "Note 16 \u2013 Impairment testingGoodwillGoodwill increased by DKK 5.8 million in 2022/23 as a result of the acquisition of the remaining 60% of the shares in Miild A/S on 30 September 2022. As at 31 March 2023, Management tested the carrying amount of goodwill for impairment at individual cash-generating unit (CGU) level, defined as the Matas chain, Firtal Group, Kosmolet, Web Sundhed and Miild. Goodwill has been allocated as follows between individual CGUs:(DKKm) 2022/23 2021/22Matas chain 3,729.0 3,72 9.0Firtal Group 119. 5 119. 5Kosmolet 79. 4 79.4Web Sundhed 65.7 65.7Miild 5.8 0.0Goodwill at 31 March 3,999.4 3,993.6Management monitors goodwill on the basis of the overall group of CGUs, and the annual impairment testing of goodwill is thus performed for the Matas chain, Firtal Group, Kosmolet, Web Sundhed and Miild.Recoverable amounts are in each individual case calculated as the higher of the value in use and the fair value less costs to sell. The descriptions below set out the value on which the recoverable amount is based.Matas chainAs regards the Matas chain, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2023/24-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. (31 March 2022: 1.5% p.a.) has been used.In the long-term perspective, demand is expected to be affected by changes in the demographics, mix of consumers and consumer behaviour that support health and beauty trends in Denmark, and by developments in product prices. In addition, the level of innovation among manufacturers as well as product launches will affect demand. Matas\u2019 underlying growth is expected to be positive. In the short-term perspective, growth will depend partly on general economic trends. Matas anticipates long-term market growth within its product areas of an average 1.5% p.a., assuming stable economic growth.Growth will also depend on inflationary trends and on whether economic growth translates into increased consumer spending. Earnings during the forecast period are based on the EBITDA level indicated in the 2023/24 budget and expected investments based on Management\u2019s strategic forecasts. In performing the impairment test, Management used a discount factor (WACC) after tax of 7.9% (2021/22: 7.1%), a discount factor before tax of 9.7% (2021/22: 8.6%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2027/28 is estimated at 1.5% (31 March 2022: 1.5%). The growth rate is not assessed to exceed the long-term average growth rate within the Matas chain\u2019s markets. Based on the impairment test performed for the Matas chain at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 1.3 percentage point or terminal period EBITDA may decrease by 12.5% before there is need for impairment.Firtal GroupAs regards Firtal Group, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2022/23 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. (31 March 2022: 1.5% p.a.) has been used.Firtal Group was acquired in autumn 2018. Firtal Group, which operates a number of web shops focused on well-defined niche segments, has grown faster than was anticipated at the time of the acquisition and is expected to continue to report strong growth in the years ahead. Earnings during the forecast period are based on the EBITDA level indicated in the 2023/24 budget and expected investments based on Management\u2019s strategic forecasts. In performing the impairment test, Management used a discount factor (WACC) after tax of 7.9% (2021/22: 8.8%), a discount factor before tax of 9.5% (2021/22: 10.9%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2027/28 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Firtal Group at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 2.5 percentage points or terminal period EBITDA may decrease by 22.3 % before there is need for impairment.KosmoletAs regards Kosmolet, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. has been used. Kosmolet, the owner of the Danish make-up brand Nilens Jord, was acquired in June 2019. Manage-ment believes Nilens Jord was the most popular Danish make-up brand in financial year 2022/23 and expects it to retain this position in the years ahead. Earnings during the forecast period are based on the EBITDA level indicated in the 2023/24 budget and expected investments based on Management\u2019s strategic forecasts. In performing the impairment test, Management used a discount factor (WACC) after tax of 7.9% (2021/22: 8.8%), a discount factor before tax of 9.7% (2021/22: 11.0%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2026/27 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Kosmolet at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 8.0 percentage points or terminal period EBITDA may decrease by 67.6% before there is need for impairment.Web SundhedAs regards Web Sundhed, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. has been used. Web Sundhed was acquired in April 2021 and consists of the companies Apo IT ApS and Web-Apo ApS. The activities of the acquired businesses comprise sourcing, IT, logistics and marketing services. In performing the impairment test, Management used a discount factor (WACC) after tax of 9.5% (2021/22: 8.8%), a discount factor before tax of 11.2% (2021/22: 10.6%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Web Sundhed at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The WACC before tax may increase by 4.0 percentage points or terminal period EBITDA may decrease by 32.1% before there is need for impairment.MiildAs regards Miild, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2023/24 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2024/25-2027/28). For the terminal period, an expected EBITDA growth rate of 1.5% p.a. has been used. Having acquired the remaining 60% of the shares in Miild A/S at 30 September 2022, Matas now owns all the shares in the company. Miild A/S is a Danish beauty brand focusing on allergy-friendly cosmetics. In performing the impairment test, Management used a discount factor (WACC) after tax of 9.5%, a discount factor before tax of 11.0%.The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is estimated at 1.5% (31 March 2022: 1.5%).Based on the impairment test performed for Miild at 31 March 2023, there is no current evidence of impairment. In Management\u2019s assessment, likely changes in the basic assumptions described above will not lead to the carrying amount exceeding the recoverable amount.The terminal period EBITDA may decrease by 82.3% before there is need for impairment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__126": {
"value": "Note 17 \u2013 Property, plant and equipmentOther fixtures and fittings, Leasehold Land and tools and improve-Plant in (DKKm)buildingsequipmentmentsprogress TotalCost at 1 April 2022 136.3 351.4 232.2 9.6 729.5Additions on acquisitions - 0.4 - - 0.4Additions 6.8 23.6 6.5 55.3 92.2Disposals - (7.1) (6.1) (5.2) (18.4)Cost at 31 March 2023 143.1 368.3 232.6 59.7 803.7Depreciation and impairment at 1 April 2022 49.7 264.7 191.9 - 506.3Depreciation 5.9 44.8 19. 5 - 70.2Disposals - (6.4) (6.1) - (12.5)Depreciation and impairment at 31 March 2023 55.6 303.1 205.3 - 564.0Carrying amount at 31 March 2023 87.5 65.2 27.3 59.7 239.7Cost at 1 April 2021 134.9 322.9 225.4 - 683.2Additions on acquisitions - 1.7 - - 1.7Additions 1.4 30.4 9.1 9.6 50.5Disposals - (3.6) (2.3) - (5.9)Cost at 31 March 2022 136.3 351.4 232.2 9.6 729.5Depreciation and impairment at 1 April 2021 44.1 219.7 173.9 - 4 37.7Depreciation 5.6 48.6 19.5 - 73.7Disposals - (3.6) (1.5) - (5.1)Depreciation and impairment at 31 March 2022 49.7 264.7 191.9 - 506.3Carrying amount at 31 March 2022 86.6 86.7 40.3 9.6 223.2Depreciated over: 10-75 years 1-7 years 2-8 years -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__127": {
"value": "Note 18 \u2013 Treasury sharesNumber of shares at DKK 2.5 % of share capital2022/23 2021/22 2022/23 2021/221 April 626,585 22,943 1.64% 0.06%Disposed of in connection with exercise of LTIP (268,162) (14,359) (0.07)% (0.04)%Share buyback programme 2021/22 - 618,001 - 1.61%Treasury shares at 31 March 358,423 626,585 0.94% 1.64%A total of 268,162 treasury shares were vested in connection with the exercise of LTIP 2019/20. Reference is made to note 31 for a description of the Group\u2019s incentive programmes.For an overview of outstanding incentive programmes, see note 31.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__128": {
"value": "Note 19 \u2013 Inventories(DKKm) 2022/23 2021/22Goods for resale 911. 8 890.1Carrying amount of inventories recognised at net selling price - -Inventories at 31 March 911.8 890.1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__130": {
"value": "Note 20 \u2013 Trade receivablesTrade receivables primarily relate to wholesale sales. Provisions for expected losses on trade receiva-bles, included in the carrying amount of trade receivables, have developed as follows:Expected loss on trade receivables based on an estimated loss rate:(DKKm) 2022/23 2021/221 April 0.5 0.5Impairment in the year - -Realised in the year - -Impairment at 31 March 0.5 0.5Moreover, the following trade receivables which were overdue but not impaired at 31 March are included:(DKKm) 2022/23 2021/22Maturity: Up until 30 days - 0.3Between 30 and 90 days 0.4 0.1More than 90 days - 1.8Impairment at 31 March 0.4 2.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__129": {
"value": "Note 20 \u2013 Trade receivablesTrade receivables primarily relate to wholesale sales. Provisions for expected losses on trade receiva-bles, included in the carrying amount of trade receivables, have developed as follows:Expected loss on trade receivables based on an estimated loss rate:(DKKm) 2022/23 2021/221 April 0.5 0.5Impairment in the year - -Realised in the year - -Impairment at 31 March 0.5 0.5Moreover, the following trade receivables which were overdue but not impaired at 31 March are included:(DKKm) 2022/23 2021/22Maturity: Up until 30 days - 0.3Between 30 and 90 days 0.4 0.1More than 90 days - 1.8Impairment at 31 March 0.4 2.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__131": {
"value": "Note 21 \u2013 EquityShare capitalThe nominal value of the share capital is DKK 95,728,730 divided into shares of DKK 2.50, equivalent to 38,291,492 shares and 38,291,492 votes. The shares are not divided into share classes. Capital structureThe Group\u2019s capital structure must at all times ensure the financial flexibility required to implement the strategic objectives announced.The financial gearing ratio, measured as net interest-bearing debt to EBITDA before special items, may under exceptional circumstances, such as major strategic initiatives, temporarily exceed 3. Going forward, specifically towards the end of the strategy period, the Group expects to generate a substantial free cash flow once more. The free cash flow will, in order of priority, be used to bring down debt if the financial gearing target has not been met; for investing for profitable growth within the existing business; and for distribution to the shareholders by way of dividends and, possibly, share buybacks.The ratio of equity to total equity and liabilities was 53.6% at 31 March 2023 (31 March 2022: 52.0%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__132": {
"value": "Note 22 \u2013 Deferred tax(DKKm) 2022/23 2021/22Deferred tax at 1 April 192.8 19 9.2Additions on acquisitions - (1.3)Deferred tax for the year, recognised in profit for the year 6.0 (5.1)Deferred tax at 31 March 198.8 192.8Deferred tax is recognised as follows in the statement of financial position: Deferred tax (asset) - -Deferred tax (liability) 198.8 192.8Deferred tax at 31 March, net 198.8 192.8Deferred tax relates to: Intangible assets 203.7 195.6Property, plant and equipment 1.6 1.1Inventories (1.1) (0.3)Other assets and liabilities (5.4) (3.7)Deferred tax at 31 March, net 198.8 192.8Unrecognised deferred tax assets which are not expected to be utilised against future earnings amount to DKK 9.9 million (2021/22: DKK 10.7 million).Changes in temporary differences during the year:Recognised in profit Balance at Additions on for the Balance at (DKKm)1 Aprilacquisitionsyear, net 31 March2022/23Intangible assets 195.6 - 8.1 203.7Property, plant and equipment 1.1 - 0.5 1.6Inventories (0.3) - (0.8) (1.1)Other assets (3.6) - (1.8) (5.4)Total 192.8 - 6.0 198.8Recognised in profit Balance at Additions on for the Balance at (DKKm)1 Aprilacquisitionsyear, net 31 March2021/22 Intangible assets 209.1 (0.9) (12.6) 195.6Property, plant and equipment (3.1) (0.4) 4.6 1.1Inventories (1.0) - 0.7 (0.3)Other assets (5.8) - 2.2 (3.6)Total 199.2 (1.3) (5.1) 192.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__133": {
"value": "Note 25 \u2013 Other payables(DKKm) 2022/23 2021/22Included in current liabilities: VAT payable 41.0 32.4Holiday pay obligation 65.1 66.9Pay-related liabilities 52.8 50.7Contingent consideration 33.4 -Other creditors 10.4 0.1Total other payables, current liabilities 202.7 150.1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__134": {
"value": "Note 27 \u2013 Acquisition of subsidiaries and contingent considerationHaving acquired the remaining 60% of the shares in Miild A/S at 30 September 2022, Matas now owns all the shares in the company. Miild A/S is a Danish beauty brand focusing on allergy-friendly cosmetics. The consideration amounted to DKK 1.5 million in cash, to which should be added a potential earn-out payment of an estimated DKK 4.3 million. The provisional purchase price allocation shows values added on acquisition in the form of goodwill of DKK 5.8 million. Transaction costs in the amount of DKK 0.8 million were incurred in connection with the acquisition. The transaction cost has been recognised under other external costs for 2022/23. Other than this, the acquisition did not affect activities in 2022/23. Revenue and loss for the 2022/23, calculated as if Miild A/S had been acquired at 1 April 2022, amounted to DKK 6,1 million and DKK 1,6 million, respectively.Contingent consideration of DKK 20.0 million concerning the acquisition of Firtal Group was paid at the beginning of financial year 2021/22.2021/22On 12 April 2021, Matas Group acquired all shares and voting rights in the companies Apo IT ApS and Web-Apo ApS. The companies were acquired through the newly established subsidiary Web Sundhed ApS. The activities of the acquired businesses comprise sourcing, IT, logistics and marketing services. The total purchase price amounted to DKK 73.4 million of which DKK 42.1 million was paid upfront. Up to DKK 20 million of the purchase price is contingent on certain milestones being reached, while DKK 25.0 million, recognised at a fair value of DKK 31.3 million at the acquisition date, has been deferred. Cash and cash equivalents amounted to DKK 13.5 million, and the net cash consideration was DKK 28.6 million.Transaction costs in the amount of DKK 5.1 million were paid in 2021/22 in connection with the acquisi-tion. The transaction costs were recognised in the financial year 2020/21 under other external costs.For the period since the acquisition, revenue of DKK 79.4 million and EBITDA of DKK (1.5) million have been recognised in relation to the companies. If the companies had been recognised at 1 April 2021, revenue would have amounted to DKK 81.5 million and EBITDA to DKK (1.5) million. The pre-acquisition statement of financial position contains assets of a fair value of DKK 33.7 million, including customer contracts (other intangible assets) of DKK 9.9 million, IT development projects of DKK 7.3 million and cash and cash equivalents of DKK 13.5 million. Liabilities amounted to DKK 26.3 million, including trade payables of DKK 21.2 million and deferred tax liabilities. The fair value of acquired net assets was DKK 7.7 million. Management expects the conditions for the payment of contingent consideration, relating primarily to revenue and earnings, to be met. If the conditions are met, the contingent consideration becomes payable in March 2024 (up to DKK 10.0 million) and March 2025 (up to DKK 10.0 million), respectively. The deferred purchase price of DKK 25.0 million becomes payable in March 2024. The total consideration amounted to DKK 73.4 million, and goodwill arising on the acquisition was DKK 65.7 million. Goodwill represents the value of the existing employees and know-how as well as expected synergies from the combination with Matas Group. The goodwill recognised is not tax-deductible.Management has based its fair value measurement on assumptions not observable in the market, which corresponds to level 3 measurement in the fair value hierarchy. The carrying amount of goodwill developed as follows in the financial year 2022/23:(DKKm) 2022/23 2021/22Goodwill at 1 April 3,993.6 3,930.6Addition on acquisition of Miild A/S 5.8 -Addition on Web Sundhed ApS\u2019 acquisition of Apo-Web ApS and Apo IT ApS - 65.7Disposal relating to retail network changes - (2.7)Goodwill at 31 March 3,999.4 3,993.6",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__136": {
"value": "Note 28 \u2013 Contingent liabilities and securityMatas Group is a party to a number of minor disputes that are not expected to affect its financial posi-tion or future earnings to any significant extent.In addition, Matas has, in the normal course of business, provided security in the form of bank guaran-tees to store lessors for a total amount of DKK 15 million (2021/22: DKK 16 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__135": {
"value": "Note 28 \u2013 Contingent liabilities and securityMatas Group is a party to a number of minor disputes that are not expected to affect its financial posi-tion or future earnings to any significant extent.In addition, Matas has, in the normal course of business, provided security in the form of bank guaran-tees to store lessors for a total amount of DKK 15 million (2021/22: DKK 16 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__137": {
"value": "Note 29 \u2013 Financial risks and financial instrumentsThe Group\u2019s risk management policyAs a consequence of its financing, Matas Group is exposed to changes in the level of interest rates. Matas Group has limited exposure to changes in foreign currencies. Matas Group does not engage in active speculation in financial risks. The Group\u2019s financial management is thus aimed solely at controlling the financial risks which are a direct result of the Group\u2019s operations and financing.For a description of the accounting policies and methods applied, including recognition criteria and measurement basis, see the accounting policies.There are no changes in the Group\u2019s risk exposure or risk management compared with previous years.Interest rate risksIt is Matas Group policy to hedge interest rate risks on its loans when it is assessed attractive. Hedging is usually made by means of interest rate swaps or the like, through which floating-rate loans are converted into loans with a fixed interest rate.Due to Matas Group\u2019s floating-rate cash and cash equivalents and debt to credit institutions, a drop in interest rates of 1% p.a. relative to the actual level of interest rates would, other things being equal, have a positive effect on the profit for the year of DKK 9 million (2021/22: DKK 11 million) and on year-end equity of DKK 9 million (31 March 2022: DKK 11 million).Sensitivity analysis assumptionsSensitivities are calculated on the basis of financial assets and liabilities recognised at 31 March. No adjustments have been made for instalments, raising of loans, etc. during the course of the year.Estimated fluctuations are based on the current market situation and expectations for developments in the interest rate level.Currency riskThe Group\u2019s currency risk is primarily related to its purchases in EUR. The Group has not entered into any foreign exchange contracts.Liquidity riskThe Group's liquidity reserve consists of cash and cash equivalents and unutilised credit facilities and amounted to DKK 940 million at 31 March 2023 (31 March 2022: DKK 812 million). The Group aims to maintain sufficient cash resources for, among other things, strategic investments. The Group\u2019s financial liabilities fall due as follows:Carrying Contractual Within 1 to 3 3 to 5 After 5 (DKKm)amountcash flows1 yearyearsyearsyears2022/23Non-derivative financial instrumentsCredit institutions 1,028.1 1,030.4 110. 4 920.0 - -Lease liabilities 651.0 711.1 188.4 330.1 192.5 -Trade payables 634.1 634.1 634.1 - - -Contingent consideration and deferred purchase price 46.4 50.8 35.0 15.8 - -Financial liabilities at 31 March 2023 2,359.6 2,426.4 967.9 1,265.9 192.5 -Carrying Contractual Within 1 to 3 3 to 5 After 5 (DKKm)amountcash flows1 yearyearsyearsyears2021/22Non-derivative financial instrumentsCredit institutions 1,154.0 1,157. 9 157.9 1,000.0 - -Lease liabilities 523.0 5 3 7. 6 181.4 205.5 139.8 10.9Trade payables 662.9 662.9 662.9 - - -Contingent consideration and deferred purchase price 37. 7 45.0 - 45.0 - -Financial liabilities at 31 March 2022 2,377.6 2,403.4 1,002.2 1,250.5 139.8 10.9Maturity analysis assumptionsThe maturity analysis is based on all undiscounted cash flows including estimated interest payments. The estimates of interest payments are based on current market conditions.On the basis of the Group\u2019s expectations regarding future operations and its current cash resources, no significant liquidity risks have been identified.Credit riskThe Group\u2019s credit risks are related to receivables and cash and cash equivalents. The maximum credit risk related to financial assets corresponds to the values recognised in the statement of financial position.The Group is not exposed to any significant risks regarding any one individual customer or partner. Accordingly, trade receivables are not insured. The Group has no significant overdue receivables and has therefore only recognised minor loss allowances, see note 20. Carrying Carrying amountFair valueamount Fair value(DKKm)31 March 202331 March 202331 March 202231 March 2022Deposits 44.3 44.3 46.8 46.8Trade receivables 43.7 43.7 26.6 26.6Other receivables 24.9 24.9 7.1 7.1Cash and cash equivalents 36.7 36.7 28.2 28.2Loans and receivables 149.6 149.6 108.7 108.7Non-current financial liabilitiesCredit institutions 917.7 920.0 996.1 1,000.0Lease liabilities 462.6 462.6 348.4 348.4Current financial liabilitiesCredit institutions 110.4 110 . 4 15 7. 9 15 7.9Lease liabilities 188.4 188.4 179.5 179. 5Suppliers 634.1 634.1 662.9 662.9Financial liabilities at amortised cost 2,313.2 2,315.5 2,344.8 2,348.7The methods applied are unchanged from 2021/22.Derivative financial instrumentsMatas Group uses derivative financial instruments to hedge the interest rate risk on the Company\u2019s loans. Matas Group does not actively speculate in the interest rate development. As of 31 March 2023 Matas Group has no active instruments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__138": {
"value": "Interest rate risksIt is Matas Group policy to hedge interest rate risks on its loans when it is assessed attractive. Hedging is usually made by means of interest rate swaps or the like, through which floating-rate loans are converted into loans with a fixed interest rate.Due to Matas Group\u2019s floating-rate cash and cash equivalents and debt to credit institutions, a drop in interest rates of 1% p.a. relative to the actual level of interest rates would, other things being equal, have a positive effect on the profit for the year of DKK 9 million (2021/22: DKK 11 million) and on year-end equity of DKK 9 million (31 March 2022: DKK 11 million).Sensitivity analysis assumptionsSensitivities are calculated on the basis of financial assets and liabilities recognised at 31 March. No adjustments have been made for instalments, raising of loans, etc. during the course of the year.Estimated fluctuations are based on the current market situation and expectations for developments in the interest rate level.Currency riskThe Group\u2019s currency risk is primarily related to its purchases in EUR. The Group has not entered into any foreign exchange contracts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__139": {
"value": "Liquidity riskThe Group's liquidity reserve consists of cash and cash equivalents and unutilised credit facilities and amounted to DKK 940 million at 31 March 2023 (31 March 2022: DKK 812 million). The Group aims to maintain sufficient cash resources for, among other things, strategic investments. The Group\u2019s financial liabilities fall due as follows:Carrying Contractual Within 1 to 3 3 to 5 After 5 (DKKm)amountcash flows1 yearyearsyearsyears2022/23Non-derivative financial instrumentsCredit institutions 1,028.1 1,030.4 110. 4 920.0 - -Lease liabilities 651.0 711.1 188.4 330.1 192.5 -Trade payables 634.1 634.1 634.1 - - -Contingent consideration and deferred purchase price 46.4 50.8 35.0 15.8 - -Financial liabilities at 31 March 2023 2,359.6 2,426.4 967.9 1,265.9 192.5 -Carrying Contractual Within 1 to 3 3 to 5 After 5 (DKKm)amountcash flows1 yearyearsyearsyears2021/22Non-derivative financial instrumentsCredit institutions 1,154.0 1,157. 9 157.9 1,000.0 - -Lease liabilities 523.0 5 3 7. 6 181.4 205.5 139.8 10.9Trade payables 662.9 662.9 662.9 - - -Contingent consideration and deferred purchase price 37. 7 45.0 - 45.0 - -Financial liabilities at 31 March 2022 2,377.6 2,403.4 1,002.2 1,250.5 139.8 10.9Maturity analysis assumptionsThe maturity analysis is based on all undiscounted cash flows including estimated interest payments. The estimates of interest payments are based on current market conditions.On the basis of the Group\u2019s expectations regarding future operations and its current cash resources, no significant liquidity risks have been identified.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__140": {
"value": "Credit riskThe Group\u2019s credit risks are related to receivables and cash and cash equivalents. The maximum credit risk related to financial assets corresponds to the values recognised in the statement of financial position.The Group is not exposed to any significant risks regarding any one individual customer or partner. Accordingly, trade receivables are not insured. The Group has no significant overdue receivables and has therefore only recognised minor loss allowances, see note 20. Carrying Carrying amountFair valueamount Fair value(DKKm)31 March 202331 March 202331 March 202231 March 2022Deposits 44.3 44.3 46.8 46.8Trade receivables 43.7 43.7 26.6 26.6Other receivables 24.9 24.9 7.1 7.1Cash and cash equivalents 36.7 36.7 28.2 28.2Loans and receivables 149.6 149.6 108.7 108.7Non-current financial liabilitiesCredit institutions 917.7 920.0 996.1 1,000.0Lease liabilities 462.6 462.6 348.4 348.4Current financial liabilitiesCredit institutions 110.4 110 . 4 15 7. 9 15 7.9Lease liabilities 188.4 188.4 179.5 179. 5Suppliers 634.1 634.1 662.9 662.9Financial liabilities at amortised cost 2,313.2 2,315.5 2,344.8 2,348.7The methods applied are unchanged from 2021/22.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
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"s9_notesesefdkgaap__7__141": {
"value": "Note 30 \u2013 Leases Matas' lease assets are as follows:(DKKm) 2022/23 2021/22Store leases etc. 571.0 4 3 7. 4Administration and warehouse buildings etc. 45.4 60.1Cars and other leases 5.9 2.7Total lease assets 622.3 500.2Matas Group\u2019s lease liabilities may be specified as follows:(DKKm) 2022/23 2021/22Non-current liabilities 462.6 343.5Current liabilities 188.4 179. 5Total lease liabilities 651.0 523.0Matas Group\u2019s retail leases are subject to a notice of termination of between 3 and 12 months as they are mostly evergreen contracts as defined in the Danish Business Rent Act.The following amounts have been recognised in the statement of comprehensive income:(DKKm) 2022/23 2021/22Store leases 165.6 155.9Administration and warehouse buildings etc. 12.4 12.5Cars and other leases 3.6 4.0Total depreciation of lease assets 181.6 172.4In 2022/23, Matas made lease payments concerning recognised assets of DKK 182.8 million (2021/22: DKK 178.6 million).Matas is the lessee of a limited number of premises. For some of these leases, the full rent is based on revenue, while for others, rent is partially based on revenue.Revenue-based rent is not comprised by IFRS 16 and is therefore not included in the above tables. Reve-nue-based rent is, as before, recognised under other external costs and amounted to DKK 9.8 million.A total amount of DKK 3.4 million (2021/22: DKK 4.5 million) was recognised in the statement of compre-hensive income regarding short-term leases and leases of low-value assets. Lease liabilities relating to non-recognised short-term leases and leases of low-value assets amounted to DKK zero million at 31 March 2023 (2021/22: DKK 1.9 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__143": {
"value": "Note 31 \u2013 Management\u2019s remuneration, share options and shareholdingsAt the Annual General Meeting held on 28 June 2022, it was approved that the Chairman and the members of the Audit Committee would receive DKK 150,000 and DKK 75,000, respectively, the Chairman and the members of the Nomination Committee would receive DKK 75,000 and DKK 37,500, respectively, and the Chairman and the members of the Remuneration Committee would receive DKK 75,000 and DKK 37,500, respectively, in addition to the fixed annual fee for their committee work. No separate remuneration is paid for board meetings held in another country than the board member\u2019s country of residence, but travel expenses are reimbursed. The fixed salary of the members of the Executive Management consists of a salary, pension contribu-tions and other employee benefits. In addition, the members of the Executive Management are eligibleto receive a short-term bonus subject to achievement of certain financial targets. The CEO and CFO are eligible to receive a bonus of up to 70% of their annual base salary. Moreover, the members of the Executive Management are eligible to receive share options or other rights such as PSUs (Performance Share Units) at a value of up to 100% of their annual base salary excluding pension contributions as at the date of grant. A breakdown of management compensation included in staff costs (see note 7) appears as follows:Note 31 \u2013 Management\u2019s remuneration, share options and shareholdings continued Fixed Pension Total, salary incl. con- Short-term including 1)Total PSUs 2)(DKKm)benefitstributionsbonus PSUs2022/23Gregers Wedell-Wedellsborg 5.3 0.5 2.9 8.8 3.3 12.1Per Johannesen Madsen 2.1 0.3 0.0 2.4 1.3 3.7Executive Management, total 7.4 0.8 2.9 11. 2 4.6 15.8Other executives, total 20.4 1.5 3.8 25.7 4.9 30.6Lars Vinge Frederiksen 0.9 - - 0.9 - 0.93)Lars Frederiksen0.1 - - 0.1 - 0.1Henrik Taudorf Lorensen 0.4 - - 0.4 - 0.4Mette Maix 0.5 - - 0.5 - 0.5Birgitte Nielsen 0.5 - - 0.5 - 0.5Kenneth Melchior 0.4 - - 0.4 - 0.44)Lars Jensen0.3 - - 0.3 - 0.35)Board of Directors, total3.0 - - 3.0 - 3.0Total 30.8 2.3 6.7 39.9 9.5 49.41) Paid in 2022/23 concerning 2021/22. 2) Granted in the year. 3) Resigned on 28 June 2022. 4) Joined on 28 June 2022. 5) Total is including roundings.Matas A/S may terminate an employment relationship with a member of the Executive Management by giving up to 24 months' notice. A member of the Executive Management may terminate the employ-ment relationship by giving at least four months' notice.\u2019 Termination benefits cannot exceed the aggre-gate compensation paid to the member of the Executive Management during the last 24 months.One executive resigned during the financial year 2022/23. Fixed Pension Total, salary incl. con- Short-term including 1)Total PSUs 2)(DKKm)benefitstributionsbonus PSUs2021/22Gregers Wedell-Wedellsborg 5.2 0.5 3.2 9.0 3.8 12.8Anders Skole-S\u00f8rensen 2.8 0.3 1.4 4.4 1.4 5.9Executive Management, total 8.0 0.8 4.7 13.4 5.3 18.7Executive Management, termination benefit, Anders Skole-S\u00f8rensen 7.4 - - 7.4 - 7. 4Other executives, total 16.8 1.1 2.2 20.1 5.4 25.5Lars Vinge Frederiksen 0.9 - - 0.9 - 0.9Lars Frederiksen 0.5 - - 0.5 - 0.5Henrik Taudorf Lorensen 0.4 - - 0.4 - 0.4Mette Maix 0.4 - - 0.4 - 0.43)Signe Trock Hilstr\u00f8m0.1 - - 0.1 - 0.1Birgitte Nielsen 0.4 - - 0.4 - 0.44)Kenneth Melchior0.3 - - 0.3 - 0.3Board of Directors, total 2.9 - - 2.9 - 2.9Total 35.1 1.9 6.8 43.8 10.6 54.41) Paid in 2021/22 concerning 2020/21. 2) Granted in the year. 3) Resigned on 29 June 2021. 4) Joined on 29 June 2021.Two executives resigned during the financial year 2021/22.In addition, Matas has signed a severance agreement with CFO Anders Skole-S\u00f8rensen, who resigned on 1 June 2022. Under the severance agreement, ordinary remuneration, including participation in the ordinary LTIP and STIP programmes, has been paid until the end of financial year 2022/23. In addition, in accordance with the Danish Salaried Employees Act, Anders Skole-S\u00f8rensen will receive one month\u2019s termination benefits in connection with his last monthly salary. Lastly, as he is considered a good leaver, Anders Skole-S\u00f8rensen is entitled to retain already granted PSUs and to exercise them under the terms and conditions of the incentive programme. A total of DKK 7.4 million relating to this severance agree-ment was recognised in financial year 2021/22.In accordance with Matas A/S' overall guidelines on incentive pay, Matas in 2022/23 granted a total of 180,248 PSUs to purchase shares in Matas A/S, consisting of 77,579 PSUs to members of the Executive Management and 102,669 PSUs to key employees. Depending on the achievement of two KPIs, which are each weighted 50%, the number of PSUs granted may at vesting vary between 75% and 150% of the number originally granted. One KPI is based on the EBITDA before special items performance and the other on the revenue performance in the period up to and including financial year 2024/25. The PSUs are granted free of charge, and provided that the PSUs vest and do not lapse, each PSU entitles the holder to receive one Matas share at the time of vesting. Provided that the KPIs described above are achieved, the PSUs granted will vest after publication of the Annual Report for 2024/25.Assuming minimum and maximum achievement, respectively, of the KPIs by the end of financial year 2024/25, the PSUs represent a value of DKK 10.8 million and DKK 21.5 million, respectively.Number of Number of Market value at ProgrammeemployeesPSUs grantedgrant (DKKm)2020/21 10 129,356 6.7 - 13.3Adjustment relating to retired employees (3) (40,794) (2.1) \u2013 (4.2)2020/21, adjusted 7 88,562 4.6 -9.12021/22 11 123,082 10.6 - 21.2Adjustment relating to retired employees (3) (31,778) (2.7) - (5.5)2021/22, adjusted 8 91,304 7.9 -15.72022/23 12 180,248 10.8 - 21.5Adjustment relating to retired employees (1) (20,476) (1.2) - (2.5)2022/23, adjusted 11 159,772 9.5 - 19,1Movements in outstanding PSUs:Executive Market Gregers Per Anders Manage-value Wedell-JohannesenSkole-ment, at grant (No.)WedellsborgMadsenS\u00f8rensentotal Executives Total(DKKm)Outstanding at 1 April 2022 153,176 - 73,915 2 2 7, 0 91 130,752 357,843 20,5 - 40,9PSUs vested in 2022/23 (61,365) - (32,294) (93,659) (42,697) (136,356) (5.3) - (10.6)PSUs granted in 2022/23 55,700 21,879 20,476 98,055 82,193 180,248 10.8 - 21.5Retired employees - - (62,097) (62,097) - (62,097) (4.0) - (7.9)Outstanding at 31 March 2023 147, 511 21,879 - 169,390 170,248 339,638 22.0 \u2013 44.0The number of outstanding PSUs under all ongoing programmes totals 432,686 including resigned employees. In 2022/23, the cost recognised relating to PSUs was DKK 8.0 million.ShareholdingsShareholdings of the Board of Directors and the Executive Management in Matas A/S and changes in shareholdings in 2022/23: Purchase/Shareholding at sale in Shareholding at Market value at 1 April 2022the period31 March 202331 March 2023 No. No. No. (DKKm)1)Board of Directors Lars Vinge Frederiksen, Chairman 19,095 - 19,0 95 1.6Birgitte Nielsen 3,439 - 3,439 0.3Henrik Taudorf Lorensen 2,000 - 2,000 0.2Mette Maix 1,70 0 - 1,700 0.1Kenneth Melchior - 356 356 -2)Lars Jensen- - - -3)Executive Management Gregers Wedell-Wedellsborg 52,195 93,752 145,947 12.3Per Johannesen Madsen - 30,200 30,200 2,51) Lars Frederiksen resigned on 28 June 2022, 2) Joined on 28 June 2022 and 3) Anders Skole-S\u00f8rensen resigned on 1 June 2022.",
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"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__142": {
"value": "Note 31 \u2013 Management\u2019s remuneration, share options and shareholdingsAt the Annual General Meeting held on 28 June 2022, it was approved that the Chairman and the members of the Audit Committee would receive DKK 150,000 and DKK 75,000, respectively, the Chairman and the members of the Nomination Committee would receive DKK 75,000 and DKK 37,500, respectively, and the Chairman and the members of the Remuneration Committee would receive DKK 75,000 and DKK 37,500, respectively, in addition to the fixed annual fee for their committee work. No separate remuneration is paid for board meetings held in another country than the board member\u2019s country of residence, but travel expenses are reimbursed. The fixed salary of the members of the Executive Management consists of a salary, pension contribu-tions and other employee benefits. In addition, the members of the Executive Management are eligibleto receive a short-term bonus subject to achievement of certain financial targets. The CEO and CFO are eligible to receive a bonus of up to 70% of their annual base salary. Moreover, the members of the Executive Management are eligible to receive share options or other rights such as PSUs (Performance Share Units) at a value of up to 100% of their annual base salary excluding pension contributions as at the date of grant. A breakdown of management compensation included in staff costs (see note 7) appears as follows:Note 31 \u2013 Management\u2019s remuneration, share options and shareholdings continued Fixed Pension Total, salary incl. con- Short-term including 1)Total PSUs 2)(DKKm)benefitstributionsbonus PSUs2022/23Gregers Wedell-Wedellsborg 5.3 0.5 2.9 8.8 3.3 12.1Per Johannesen Madsen 2.1 0.3 0.0 2.4 1.3 3.7Executive Management, total 7.4 0.8 2.9 11. 2 4.6 15.8Other executives, total 20.4 1.5 3.8 25.7 4.9 30.6Lars Vinge Frederiksen 0.9 - - 0.9 - 0.93)Lars Frederiksen0.1 - - 0.1 - 0.1Henrik Taudorf Lorensen 0.4 - - 0.4 - 0.4Mette Maix 0.5 - - 0.5 - 0.5Birgitte Nielsen 0.5 - - 0.5 - 0.5Kenneth Melchior 0.4 - - 0.4 - 0.44)Lars Jensen0.3 - - 0.3 - 0.35)Board of Directors, total3.0 - - 3.0 - 3.0Total 30.8 2.3 6.7 39.9 9.5 49.41) Paid in 2022/23 concerning 2021/22. 2) Granted in the year. 3) Resigned on 28 June 2022. 4) Joined on 28 June 2022. 5) Total is including roundings.Matas A/S may terminate an employment relationship with a member of the Executive Management by giving up to 24 months' notice. A member of the Executive Management may terminate the employ-ment relationship by giving at least four months' notice.\u2019 Termination benefits cannot exceed the aggre-gate compensation paid to the member of the Executive Management during the last 24 months.One executive resigned during the financial year 2022/23. Fixed Pension Total, salary incl. con- Short-term including 1)Total PSUs 2)(DKKm)benefitstributionsbonus PSUs2021/22Gregers Wedell-Wedellsborg 5.2 0.5 3.2 9.0 3.8 12.8Anders Skole-S\u00f8rensen 2.8 0.3 1.4 4.4 1.4 5.9Executive Management, total 8.0 0.8 4.7 13.4 5.3 18.7Executive Management, termination benefit, Anders Skole-S\u00f8rensen 7.4 - - 7.4 - 7. 4Other executives, total 16.8 1.1 2.2 20.1 5.4 25.5Lars Vinge Frederiksen 0.9 - - 0.9 - 0.9Lars Frederiksen 0.5 - - 0.5 - 0.5Henrik Taudorf Lorensen 0.4 - - 0.4 - 0.4Mette Maix 0.4 - - 0.4 - 0.43)Signe Trock Hilstr\u00f8m0.1 - - 0.1 - 0.1Birgitte Nielsen 0.4 - - 0.4 - 0.44)Kenneth Melchior0.3 - - 0.3 - 0.3Board of Directors, total 2.9 - - 2.9 - 2.9Total 35.1 1.9 6.8 43.8 10.6 54.41) Paid in 2021/22 concerning 2020/21. 2) Granted in the year. 3) Resigned on 29 June 2021. 4) Joined on 29 June 2021.Two executives resigned during the financial year 2021/22.In addition, Matas has signed a severance agreement with CFO Anders Skole-S\u00f8rensen, who resigned on 1 June 2022. Under the severance agreement, ordinary remuneration, including participation in the ordinary LTIP and STIP programmes, has been paid until the end of financial year 2022/23. In addition, in accordance with the Danish Salaried Employees Act, Anders Skole-S\u00f8rensen will receive one month\u2019s termination benefits in connection with his last monthly salary. Lastly, as he is considered a good leaver, Anders Skole-S\u00f8rensen is entitled to retain already granted PSUs and to exercise them under the terms and conditions of the incentive programme. A total of DKK 7.4 million relating to this severance agree-ment was recognised in financial year 2021/22.In accordance with Matas A/S' overall guidelines on incentive pay, Matas in 2022/23 granted a total of 180,248 PSUs to purchase shares in Matas A/S, consisting of 77,579 PSUs to members of the Executive Management and 102,669 PSUs to key employees. Depending on the achievement of two KPIs, which are each weighted 50%, the number of PSUs granted may at vesting vary between 75% and 150% of the number originally granted. One KPI is based on the EBITDA before special items performance and the other on the revenue performance in the period up to and including financial year 2024/25. The PSUs are granted free of charge, and provided that the PSUs vest and do not lapse, each PSU entitles the holder to receive one Matas share at the time of vesting. Provided that the KPIs described above are achieved, the PSUs granted will vest after publication of the Annual Report for 2024/25.Assuming minimum and maximum achievement, respectively, of the KPIs by the end of financial year 2024/25, the PSUs represent a value of DKK 10.8 million and DKK 21.5 million, respectively.Number of Number of Market value at ProgrammeemployeesPSUs grantedgrant (DKKm)2020/21 10 129,356 6.7 - 13.3Adjustment relating to retired employees (3) (40,794) (2.1) \u2013 (4.2)2020/21, adjusted 7 88,562 4.6 -9.12021/22 11 123,082 10.6 - 21.2Adjustment relating to retired employees (3) (31,778) (2.7) - (5.5)2021/22, adjusted 8 91,304 7.9 -15.72022/23 12 180,248 10.8 - 21.5Adjustment relating to retired employees (1) (20,476) (1.2) - (2.5)2022/23, adjusted 11 159,772 9.5 - 19,1Movements in outstanding PSUs:Executive Market Gregers Per Anders Manage-value Wedell-JohannesenSkole-ment, at grant (No.)WedellsborgMadsenS\u00f8rensentotal Executives Total(DKKm)Outstanding at 1 April 2022 153,176 - 73,915 2 2 7, 0 91 130,752 357,843 20,5 - 40,9PSUs vested in 2022/23 (61,365) - (32,294) (93,659) (42,697) (136,356) (5.3) - (10.6)PSUs granted in 2022/23 55,700 21,879 20,476 98,055 82,193 180,248 10.8 - 21.5Retired employees - - (62,097) (62,097) - (62,097) (4.0) - (7.9)Outstanding at 31 March 2023 147, 511 21,879 - 169,390 170,248 339,638 22.0 \u2013 44.0The number of outstanding PSUs under all ongoing programmes totals 432,686 including resigned employees. In 2022/23, the cost recognised relating to PSUs was DKK 8.0 million.ShareholdingsShareholdings of the Board of Directors and the Executive Management in Matas A/S and changes in shareholdings in 2022/23: Purchase/Shareholding at sale in Shareholding at Market value at 1 April 2022the period31 March 202331 March 2023 No. No. No. (DKKm)1)Board of Directors Lars Vinge Frederiksen, Chairman 19,095 - 19,0 95 1.6Birgitte Nielsen 3,439 - 3,439 0.3Henrik Taudorf Lorensen 2,000 - 2,000 0.2Mette Maix 1,70 0 - 1,700 0.1Kenneth Melchior - 356 356 -2)Lars Jensen- - - -3)Executive Management Gregers Wedell-Wedellsborg 52,195 93,752 145,947 12.3Per Johannesen Madsen - 30,200 30,200 2,51) Lars Frederiksen resigned on 28 June 2022, 2) Joined on 28 June 2022 and 3) Anders Skole-S\u00f8rensen resigned on 1 June 2022.",
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"s9_notesesefdkgaap__7__144": {
"value": "Note 32 \u2013 Related partiesMatas Group\u2019s related parties with significant influence comprise the companies\u2019 board of directors and executive boards and their related family members. Further, related parties comprise companies in which the above-mentioned persons have significant interests as well as associates.Following the acquisition of the Group in 2007, leases were entered into with former store owners as landlords for approximately 57 of the Group's current leased stores, including former board member Lars Frederiksen, who resigned 28 June 2022 and who indirectly owns one leased store. Rent for the retail lease was DKK 0.8 million (2021/22: DKK 0.8 million).Management\u2019s remuneration is disclosed in note 31.",
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"s9_notesesefdkgaap__7__145": {
"value": "Note 33 \u2013 Events after the date of the statement of financial positionNo subsequent events have occurred that materially affect Matas Group\u2019s financial position.",
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