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"s9_notesesefdkgaap__7__77": {
"value": "Note 1 \u2013 Accounting policiesMatas 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 2024 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 2023/24 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act. The Board of Directors and the Executive Committee considered and adopted the Annual Report of Matas A/S for 2023/24 on 28 May 2024. The Annual Report will be presented to the shareholders of Matas A/S for approval at the Annual General Meeting to be held on 19 June 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
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"s9_notesesefdkgaap__7__76-1": {
"value": "Note 1 \u2013 Accounting policiesMatas 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 2024 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 2023/24 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act. The Board of Directors and the Executive Committee considered and adopted the Annual Report of Matas A/S for 2023/24 on 28 May 2024. The Annual Report will be presented to the shareholders of Matas A/S for approval at the Annual General Meeting to be held on 19 June 2024.Basis of preparationThe consolidated financial statements are presented in DKK, and all amounts are rounded to millions (DKKm) unless otherwise stated. The accounting policies set out below have been used consistently in respect of the financial year and to compar-ative 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 2023 \u2013 31 March 2024. These have not significantly affected Matas\u2019 Annual Report for 2023/24.Change in accounting policies/reclassificationsMatas Group support its suppliers with a range of activities, such as marketing of brands, advertising and promo-tions etc. These costs have previously been deducted in other external costs. Support from suppliers not directly linked to a specific activity has been reclassified to a reduction in Cost of goods sold in accordance with the standards.This change has resulted in a reallocation in the statement of comprehensive income decreasing the cost of goods sold for 2023/24 by DKK 81 million and increasing other external cost with the same amount. Consequently gross profit for 2023/24 improved by DKK 81 million increasing the gross margin by 1.2 percentage points, but there is no impact on EBITDA. Comparable figures have been adjusted accordingly, decreasing the cost of goods sold for 2022/23 by DKK 62 million and increasing other external cost with the same amount. Consequently gross profit for 2022/23 improved by DKK 62 million increasing the gross margin by 1.4 percentage points and with no impact on EBITDA.Media income from suppliers relating to sale of data services is recognised as other operating income secondary to the principal activities of the Group where it previously had been deducted in other external costs.This change has resulted in a reclassification in the statement of comprehensive income increasing other oper-ating income for 2023/24 by DKK 4 million and increasing other external cost with the same amount, with no impact on EBITDA. Comparable figures have been adjusted accordingly, increasing other operating income for 2022/23 by DKK 3 million and increasing other external cost with the same amount, with no impact on EBITDA.2023/24 2022/23Income Income Reported statement Reported statement income before income before (DKKm)statement Changechangestatement ChangechangeRevenue 6,701 - 6,701 4,489 - 4,489Cost of goods (3,623) 81 (3,704) (2,413) 62 (2,475)Gross profit 3,078 81 2,997 2,076 62 2,014Other external cost (792) (85) (707) (445) (65) (380)Staff costs (1,299) - (1,299) (825) - (825)Other operating income, net 19 4 15 3 3 -EBITDA before special items 1,006 - 1,006 809 - 809Special items (102) - (102) (5) - (5)EBITDA 904 - 904 804 - 804The changes in accounting policies have not impacted statement of cashflows nor statement of financial position in neither 2023/24 nor in the comparable figures for 2022/23.Alternative performance measuresThe Annual Report includes non-IFRS financial ratios. We believe that non-IFRS ratios provide investors and the Group's 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 Group does, they may not be compa-rable 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 Group, 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 company\u2019s and the individual subsidiaries financial statements prepared according to Matas Group\u2019s accounting policies. On consol-idation, 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 line items are recognised 100% in the consolidated financial statements. Non-controlling inter-ests 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 financial statements until the date of disposal. The comparative figures are not restated to reflect acquisitions.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 measured at fair value at the acquisition date. Identifiable intangible assets are recognised if they are separable 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 is recognised as goodwill under intangible assets. Goodwill is not amortised but is tested annu-ally for impairment. The first impairment test is performed before the end of the acquisition year. Upon acquisi-tion, goodwill is allocated to the cash-generating unit subsequently 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 contingent 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 instrument is subsequently measured at fair value through profit or loss.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, liabilities 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 receiv-able or payable arose or was recognised in the latest consolidated financial statements is 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 Group's chain\u2019s store network and web shops.Matas Group\u2019s sales agreements are divided into separately identifiable performance obligations (relating primarily to the loyalty programmes at Matas and KICKS), which are recognised and measured separately 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 obligations of the agreement. Performance obligations in relation to the non-performed proportion of revenue related to the allocation of points under the loyalty programmes are deducted. Income from the sale of gift vouchers is recognised as revenue upon redemp-tion, alternatively upon expiry of the validity period. In estimating the redemption rate, Matas Group considers breakage, which represents the portion of giftcards issued that will never be redeemed.Revenue is recognised when control of the individual identifiable performance obligation passes to the customer. For Matas Group, 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 operations, 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 highly probable 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 and after general marketing contributions from suppliers.Other external costsOther external costs primarily comprise net marketing costs after deduction of marketing income from suppliers for advertising in the Group's own media and stores. Other external costs also comprise administrative expenses and maintenance costs. Costs are recognised by the amount attributable to this financial year.Staff costsStaff costs comprise wages, salaries, pensions and other staff costs are recognised in the financial year in which services are rendered by the Group's employees. Whenever the Group provides long-term employee benefits, the cost are accrued to match the rendering of the services by the employees. Termination benefits are recognised at the time of the agreement between the Group and the employee is made and no future service is rendered by the employee in exchange for benefits.Other operating income and expensesOther operating activities are secondary to the principal activities of the Group and include insurance compen-sations for business interruptions, subsidies from Governments, media income for sale of data services, income from merchandising and promotions in stores for suppliers and compensation expenses.Special itemsSpecial items include significant income and expenses which management considers of a special nature in rela-tion to the Group's ordinary operations. Special items also include significant non-recurring items, including bene-fits related to retirement of members of the Executive Committee, integration costs and transaction costs in a business combination and adjustments of earn-outs.Significant restructuring of processes and structural adjustments are included in special items. Special items are shown separately from the Group's ordinary operations to facilitate a better understanding of the Group's finan-cial performance.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 comprehen-sive 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 transac-tions 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 taxation 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 \u201cBusiness combi-nations\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 accumulated impair-ment losses. KICKS trademarks and trade names are not amortised.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 amortisa-tion 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 equipment, are recognised in the carrying amount of the asset if it is probable that the costs will result in future economic bene-fits for Matas Group. The replaced components are derecognised in the statement of financial position and their carrying amount transferred to profit or loss. All other costs for ordinary 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 prospec-tively as a change in accounting estimates.Lease assets and lease liabilitiesThe Group performs annually a reassesment considering each individual lease where there has been any signif-icant change, including assessment of several performance targets to categorise the individual leases into a specific category as part of the review of the strategy for 2023/24 \u2013 2027/28. This corresponds to Matas Group's commercial approach considering the development in performance and the development in the market for rental and main traffic flows.The estimated lease period is 2-5 years to reflect the commercial approach and the strategy.Right-of-use assets and lease liabilities are recognised in the statement of financial position when, under a lease concerning a specific identified asset, right-of-use 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.Matas Group recognises lease liabilities at the commencement date of the lease, measured at the present value of future lease payments, discounted using an alternative borrowing rate. The following lease payments are recog-nised 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 applicable index or rate\u2022 Payments under extension options that Matas Group is reasonably certain 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 termi-nation option.A right-of-use asset is initially 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 reinstatement or similar and less any discounts granted or other types of incentives received from the lessor.Subsequently, the right-of-use asset is measured at cost less any accumulated depreciation and impairment. The right-of-use asset is depreciated over the shorter of the lease term and the useful life of the right-of-use asset. The right-of-use asset is recognised in the statement of comprehensive income on a straight-line basis.The right-of-use 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.Right-of use assets are depreciated on a straight-line basis over the estimated lease term, which is:Leased stores, etc. 2-7 yearsAdministration and warehouse buildings, etc. 2-10 yearsCars and other leases 3 yearsMatas Group has opted not to recognise leases of low-value assets and short-term leases in the statement of financial position. Lease payments concerning such leases are instead recognised in the statement of compre-hensive 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 obli-gation 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. 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, respectively, exceeds the recoverable amount of the asset or the cash-generating unit. The impairment loss is recognised under depreciation, amortisation 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 losses are only reversed to the extent that the asset\u2019s new carrying amount does not exceed the carrying amount of the asset after amortisa-tion/depreciation, had the asset not been impaired.InventoriesInventories are measured at the lower of cost in accordance with the FIFO method and the net realisable 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 (declara-tion 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 curren-cies into the presentation currency used by Matas Group (Danish kroner).Treasury share reserveThe treasury share reserve comprises cost of acquisition for the Group\u2019s portfolio of treasury shares. Dividends received from treasury shares are recognised directly in retained earnings in equity.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 transaction.On initial recognition of Performance Share Units (PSUs), the number of PSUs expected to vest is estimated. Subsequent to initial recognition, the estimate is adjusted to reflect the actual number of exercised 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. The fair value of the PSUs is based on the share price at issue.ProvisionsProvisions are recognised when, as a result of an event occurring before or at the date of the statement of finan-cial 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 at 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 determined 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 inde-pendent 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 contri-butions 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 differ-ences relating to goodwill which is not deductible for tax purposes, office buildings and other items where tempo-rary differences \u2013 other than business acquisitions and leases \u2013 arise at the date of acquisition without affecting either the profit or loss for the year or the taxable income is not recognised. 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.Matas has applied the exception to recognise and disclose information about deferred tax in the OECD/ EU Pillar Two Model Rules and their local implementation.Prepayments from customers Prepayments from customers comprise performance obligations regarding issued gift vouchers and customer loyalty programmes. Performance obligations regarding gift vouchers are recognised 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 customer loyalty programmes 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 loyalty points allocated.Financial liabilitiesFinancial liabilities 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.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 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, interest received 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 informationThe Group's gross profit and assets are segmented in banners and on the basis of geographical regions in accord-ance with the management reporting for the current year.Note 36 \u2013 New financial reporting regulationImpact of the new or amended standards and interpretations Matas has adopted from 1 April 2023:The adoption of the new and amended standards and interpretations has not had a significant impact on recog-nition, measurement, or disclosures in the consolidated financial statements for 2023/24 and is not anticipated to have a significant impact on future periods.New standards and interpretations not yet adoptedIASB has issued new or amended accounting standards and interpretations that have not yet become effec-tive and have consequently not been implemented in the consolidated financial statements for 2023/24. Matas expects to adopt the accounting standards and interpretations as they become mandatory. None of the new or amended standards or interpretations are expected to have a significant impact on the consolidated financial statements.The new EU Corporate Sustainability Reporting Directive (CSRD) including the European Sustainability Reporting Standards developed by the European Financial Reporting Advisory Group (EFRAG) has not yet become effective and has consequently not been implemented in the Annual Report for 2023/24. Matas expects to report on the ESRS standards as part of the adoption of the directive in 2024 as it becomes mandatory.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__79": {
"value": "Denmark",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__78": {
"value": "Denmark",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__80": {
"value": "The consolidated financial statements of Matas A/S and the financial statements of the parent company, Matas A/S, for 2023/24 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__81": {
"value": "The Board of Directors and the Executive Committee considered and adopted the Annual Report of Matas A/S for 2023/24 on 28 May 2024. The Annual Report will be presented to the shareholders of Matas A/S for approval at the Annual General Meeting to be held on 19 June 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__82": {
"value": "Basis of preparationThe consolidated financial statements are presented in DKK, and all amounts are rounded to millions (DKKm) unless otherwise stated. The accounting policies set out below have been used consistently in respect of the financial year and to compar-ative 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 2023 \u2013 31 March 2024. These have not significantly affected Matas\u2019 Annual Report for 2023/24.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__85": {
"value": "Change in accounting policies/reclassificationsMatas Group support its suppliers with a range of activities, such as marketing of brands, advertising and promo-tions etc. These costs have previously been deducted in other external costs. Support from suppliers not directly linked to a specific activity has been reclassified to a reduction in Cost of goods sold in accordance with the standards.This change has resulted in a reallocation in the statement of comprehensive income decreasing the cost of goods sold for 2023/24 by DKK 81 million and increasing other external cost with the same amount. Consequently gross profit for 2023/24 improved by DKK 81 million increasing the gross margin by 1.2 percentage points, but there is no impact on EBITDA. Comparable figures have been adjusted accordingly, decreasing the cost of goods sold for 2022/23 by DKK 62 million and increasing other external cost with the same amount. Consequently gross profit for 2022/23 improved by DKK 62 million increasing the gross margin by 1.4 percentage points and with no impact on EBITDA.Media income from suppliers relating to sale of data services is recognised as other operating income secondary to the principal activities of the Group where it previously had been deducted in other external costs.This change has resulted in a reclassification in the statement of comprehensive income increasing other oper-ating income for 2023/24 by DKK 4 million and increasing other external cost with the same amount, with no impact on EBITDA. Comparable figures have been adjusted accordingly, increasing other operating income for 2022/23 by DKK 3 million and increasing other external cost with the same amount, with no impact on EBITDA.2023/24 2022/23Income Income Reported statement Reported statement income before income before (DKKm)statement Changechangestatement ChangechangeRevenue 6,701 - 6,701 4,489 - 4,489Cost of goods (3,623) 81 (3,704) (2,413) 62 (2,475)Gross profit 3,078 81 2,997 2,076 62 2,014Other external cost (792) (85) (707) (445) (65) (380)Staff costs (1,299) - (1,299) (825) - (825)Other operating income, net 19 4 15 3 3 -EBITDA before special items 1,006 - 1,006 809 - 809Special items (102) - (102) (5) - (5)EBITDA 904 - 904 804 - 804The changes in accounting policies have not impacted statement of cashflows nor statement of financial position in neither 2023/24 nor in the comparable figures for 2022/23.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__84": {
"value": "Change in accounting policies/reclassificationsMatas Group support its suppliers with a range of activities, such as marketing of brands, advertising and promo-tions etc. These costs have previously been deducted in other external costs. Support from suppliers not directly linked to a specific activity has been reclassified to a reduction in Cost of goods sold in accordance with the standards.This change has resulted in a reallocation in the statement of comprehensive income decreasing the cost of goods sold for 2023/24 by DKK 81 million and increasing other external cost with the same amount. Consequently gross profit for 2023/24 improved by DKK 81 million increasing the gross margin by 1.2 percentage points, but there is no impact on EBITDA. Comparable figures have been adjusted accordingly, decreasing the cost of goods sold for 2022/23 by DKK 62 million and increasing other external cost with the same amount. Consequently gross profit for 2022/23 improved by DKK 62 million increasing the gross margin by 1.4 percentage points and with no impact on EBITDA.Media income from suppliers relating to sale of data services is recognised as other operating income secondary to the principal activities of the Group where it previously had been deducted in other external costs.This change has resulted in a reclassification in the statement of comprehensive income increasing other oper-ating income for 2023/24 by DKK 4 million and increasing other external cost with the same amount, with no impact on EBITDA. Comparable figures have been adjusted accordingly, increasing other operating income for 2022/23 by DKK 3 million and increasing other external cost with the same amount, with no impact on EBITDA.2023/24 2022/23Income Income Reported statement Reported statement income before income before (DKKm)statement Changechangestatement ChangechangeRevenue 6,701 - 6,701 4,489 - 4,489Cost of goods (3,623) 81 (3,704) (2,413) 62 (2,475)Gross profit 3,078 81 2,997 2,076 62 2,014Other external cost (792) (85) (707) (445) (65) (380)Staff costs (1,299) - (1,299) (825) - (825)Other operating income, net 19 4 15 3 3 -EBITDA before special items 1,006 - 1,006 809 - 809Special items (102) - (102) (5) - (5)EBITDA 904 - 904 804 - 804The changes in accounting policies have not impacted statement of cashflows nor statement of financial position in neither 2023/24 nor in the comparable figures for 2022/23.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__83": {
"value": "Change in accounting policies/reclassificationsMatas Group support its suppliers with a range of activities, such as marketing of brands, advertising and promo-tions etc. These costs have previously been deducted in other external costs. Support from suppliers not directly linked to a specific activity has been reclassified to a reduction in Cost of goods sold in accordance with the standards.This change has resulted in a reallocation in the statement of comprehensive income decreasing the cost of goods sold for 2023/24 by DKK 81 million and increasing other external cost with the same amount. Consequently gross profit for 2023/24 improved by DKK 81 million increasing the gross margin by 1.2 percentage points, but there is no impact on EBITDA. Comparable figures have been adjusted accordingly, decreasing the cost of goods sold for 2022/23 by DKK 62 million and increasing other external cost with the same amount. Consequently gross profit for 2022/23 improved by DKK 62 million increasing the gross margin by 1.4 percentage points and with no impact on EBITDA.Media income from suppliers relating to sale of data services is recognised as other operating income secondary to the principal activities of the Group where it previously had been deducted in other external costs.This change has resulted in a reclassification in the statement of comprehensive income increasing other oper-ating income for 2023/24 by DKK 4 million and increasing other external cost with the same amount, with no impact on EBITDA. Comparable figures have been adjusted accordingly, increasing other operating income for 2022/23 by DKK 3 million and increasing other external cost with the same amount, with no impact on EBITDA.2023/24 2022/23Income Income Reported statement Reported statement income before income before (DKKm)statement Changechangestatement ChangechangeRevenue 6,701 - 6,701 4,489 - 4,489Cost of goods (3,623) 81 (3,704) (2,413) 62 (2,475)Gross profit 3,078 81 2,997 2,076 62 2,014Other external cost (792) (85) (707) (445) (65) (380)Staff costs (1,299) - (1,299) (825) - (825)Other operating income, net 19 4 15 3 3 -EBITDA before special items 1,006 - 1,006 809 - 809Special items (102) - (102) (5) - (5)EBITDA 904 - 904 804 - 804The changes in accounting policies have not impacted statement of cashflows nor statement of financial position in neither 2023/24 nor in the comparable figures for 2022/23.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__86": {
"value": "Consolidated 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 company\u2019s and the individual subsidiaries financial statements prepared according to Matas Group\u2019s accounting policies. On consol-idation, 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 line items are recognised 100% in the consolidated financial statements. Non-controlling inter-ests 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__88": {
"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 financial statements until the date of disposal. The comparative figures are not restated to reflect acquisitions.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 measured at fair value at the acquisition date. Identifiable intangible assets are recognised if they are separable 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 is recognised as goodwill under intangible assets. Goodwill is not amortised but is tested annu-ally for impairment. The first impairment test is performed before the end of the acquisition year. Upon acquisi-tion, goodwill is allocated to the cash-generating unit subsequently 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 contingent 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 instrument is subsequently measured at fair value through profit or loss.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, liabilities 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__87": {
"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 financial statements until the date of disposal. The comparative figures are not restated to reflect acquisitions.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 measured at fair value at the acquisition date. Identifiable intangible assets are recognised if they are separable 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 is recognised as goodwill under intangible assets. Goodwill is not amortised but is tested annu-ally for impairment. The first impairment test is performed before the end of the acquisition year. Upon acquisi-tion, goodwill is allocated to the cash-generating unit subsequently 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 contingent 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 instrument is subsequently measured at fair value through profit or loss.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, liabilities 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__89": {
"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 receiv-able 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__90-1": {
"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 Group's chain\u2019s store network and web shops.Matas Group\u2019s sales agreements are divided into separately identifiable performance obligations (relating primarily to the loyalty programmes at Matas and KICKS), which are recognised and measured separately 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 obligations of the agreement. Performance obligations in relation to the non-performed proportion of revenue related to the allocation of points under the loyalty programmes are deducted. Income from the sale of gift vouchers is recognised as revenue upon redemp-tion, alternatively upon expiry of the validity period. In estimating the redemption rate, Matas Group considers breakage, which represents the portion of giftcards issued that will never be redeemed.Revenue is recognised when control of the individual identifiable performance obligation passes to the customer. For Matas Group, 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 operations, 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 highly probable 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 customer loyalty programmes. Performance obligations regarding gift vouchers are recognised 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 customer loyalty programmes 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 loyalty points allocated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__91-1": {
"value": "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 and after general marketing contributions from suppliers.Other external costsOther external costs primarily comprise net marketing costs after deduction of marketing income from suppliers for advertising in the Group's own media and stores. Other external costs also comprise administrative expenses and maintenance costs. Costs are recognised by the amount attributable to this financial year.Staff costsStaff costs comprise wages, salaries, pensions and other staff costs are recognised in the financial year in which services are rendered by the Group's employees. Whenever the Group provides long-term employee benefits, the cost are accrued to match the rendering of the services by the employees. Termination benefits are recognised at the time of the agreement between the Group and the employee is made and no future service is rendered by the employee in exchange for benefits.Other operating income and expensesOther operating activities are secondary to the principal activities of the Group and include insurance compen-sations for business interruptions, subsidies from Governments, media income for sale of data services, income from merchandising and promotions in stores for suppliers and compensation expenses.PrepaymentsPrepayments comprise costs incurred concerning subsequent financial years and are measured at cost.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__93-1": {
"value": "Staff costsStaff costs comprise wages, salaries, pensions and other staff costs are recognised in the financial year in which services are rendered by the Group's employees. Whenever the Group provides long-term employee benefits, the cost are accrued to match the rendering of the services by the employees. Termination benefits are recognised at the time of the agreement between the Group and the employee is made and no future service is rendered by the employee in exchange for benefits.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 inde-pendent 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__97": {
"value": "Special itemsSpecial items include significant income and expenses which management considers of a special nature in rela-tion to the Group's ordinary operations. Special items also include significant non-recurring items, including bene-fits related to retirement of members of the Executive Committee, integration costs and transaction costs in a business combination and adjustments of earn-outs.Significant restructuring of processes and structural adjustments are included in special items. Special items are shown separately from the Group's ordinary operations to facilitate a better understanding of the Group's finan-cial performance.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__96": {
"value": "Special itemsSpecial items include significant income and expenses which management considers of a special nature in rela-tion to the Group's ordinary operations. Special items also include significant non-recurring items, including bene-fits related to retirement of members of the Executive Committee, integration costs and transaction costs in a business combination and adjustments of earn-outs.Significant restructuring of processes and structural adjustments are included in special items. Special items are shown separately from the Group's ordinary operations to facilitate a better understanding of the Group's finan-cial performance.",
"dimensions": {
"concept": "MAT:DescriptionOfAccountingPolicyForSpecialItems",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__99-1": {
"value": "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 comprehen-sive income after elimination of the proportionate share of intra-group gains/losses.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 obli-gation 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__98-1": {
"value": "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 comprehen-sive income after elimination of the proportionate share of intra-group gains/losses.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 obli-gation 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__102": {
"value": "Financial income and expensesFinancial income and expenses comprise interest income and expenses and gains and losses on transac-tions 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:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__101": {
"value": "Financial income and expensesFinancial income and expenses comprise interest income and expenses and gains and losses on transac-tions 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:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__100": {
"value": "Financial income and expensesFinancial income and expenses comprise interest income and expenses and gains and losses on transac-tions 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__103": {
"value": "Tax on profit for the year The Parent Company and its Danish subsidiaries are subject to the Danish rules on mandatory joint taxation 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__104": {
"value": "Statement of financial positionIntangible assetsGoodwillGoodwill is initially recognised in the statement of financial position at cost as described under \u201cBusiness combi-nations\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 accumulated impair-ment losses. KICKS trademarks and trade names are not amortised.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 amortisa-tion 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__105": {
"value": "GoodwillGoodwill is initially recognised in the statement of financial position at cost as described under \u201cBusiness combi-nations\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 accumulated impair-ment losses. KICKS trademarks and trade names are not amortised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__106": {
"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 amortisa-tion 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__107": {
"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 equipment, are recognised in the carrying amount of the asset if it is probable that the costs will result in future economic bene-fits for Matas Group. The replaced components are derecognised in the statement of financial position and their carrying amount transferred to profit or loss. All other costs for ordinary 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 prospec-tively as a change in accounting estimates.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__108-1": {
"value": "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 prospec-tively as a change in accounting estimates.Right-of use assets are depreciated on a straight-line basis over the estimated lease term, which is:Leased stores, etc. 2-7 yearsAdministration and warehouse buildings, etc. 2-10 yearsCars and other leases 3 years",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__109": {
"value": "Lease assets and lease liabilitiesThe Group performs annually a reassesment considering each individual lease where there has been any signif-icant change, including assessment of several performance targets to categorise the individual leases into a specific category as part of the review of the strategy for 2023/24 \u2013 2027/28. This corresponds to Matas Group's commercial approach considering the development in performance and the development in the market for rental and main traffic flows.The estimated lease period is 2-5 years to reflect the commercial approach and the strategy.Right-of-use assets and lease liabilities are recognised in the statement of financial position when, under a lease concerning a specific identified asset, right-of-use 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.Matas Group recognises lease liabilities at the commencement date of the lease, measured at the present value of future lease payments, discounted using an alternative borrowing rate. The following lease payments are recog-nised 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 applicable index or rate\u2022 Payments under extension options that Matas Group is reasonably certain 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 termi-nation option.A right-of-use asset is initially 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 reinstatement or similar and less any discounts granted or other types of incentives received from the lessor.Subsequently, the right-of-use asset is measured at cost less any accumulated depreciation and impairment. The right-of-use asset is depreciated over the shorter of the lease term and the useful life of the right-of-use asset. The right-of-use asset is recognised in the statement of comprehensive income on a straight-line basis.The right-of-use 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.Right-of use assets are depreciated on a straight-line basis over the estimated lease term, which is:Leased stores, etc. 2-7 yearsAdministration and warehouse buildings, etc. 2-10 yearsCars and other leases 3 yearsMatas Group has opted not to recognise leases of low-value assets and short-term leases in the statement of financial position. Lease payments concerning such leases are instead recognised in the statement of compre-hensive income on a straight-line basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__114": {
"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. 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, respectively, exceeds the recoverable amount of the asset or the cash-generating unit. The impairment loss is recognised under depreciation, amortisation 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 losses are only reversed to the extent that the asset\u2019s new carrying amount does not exceed the carrying amount of the asset after amortisa-tion/depreciation, had the asset not been impaired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__113": {
"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. 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, respectively, exceeds the recoverable amount of the asset or the cash-generating unit. The impairment loss is recognised under depreciation, amortisation 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 losses are only reversed to the extent that the asset\u2019s new carrying amount does not exceed the carrying amount of the asset after amortisa-tion/depreciation, had the asset not been impaired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__115": {
"value": "InventoriesInventories are measured at the lower of cost in accordance with the FIFO method and the net realisable 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__116": {
"value": "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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__118": {
"value": "DividendDividends are recognised as a liability at the date when they are adopted at the annual general meeting (declara-tion 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__119": {
"value": "Treasury share reserveThe treasury share reserve comprises cost of acquisition for the Group\u2019s portfolio of treasury shares. Dividends received from treasury shares are recognised directly in retained earnings in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__120": {
"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 transaction.On initial recognition of Performance Share Units (PSUs), the number of PSUs expected to vest is estimated. Subsequent to initial recognition, the estimate is adjusted to reflect the actual number of exercised 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. The fair value of the PSUs is based on the share price at issue.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__121": {
"value": "ProvisionsProvisions are recognised when, as a result of an event occurring before or at the date of the statement of finan-cial 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 at 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 determined 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__123": {
"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 contri-butions 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 differ-ences relating to goodwill which is not deductible for tax purposes, office buildings and other items where tempo-rary differences \u2013 other than business acquisitions and leases \u2013 arise at the date of acquisition without affecting either the profit or loss for the year or the taxable income is not recognised. 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.Matas has applied the exception to recognise and disclose information about deferred tax in the OECD/ EU Pillar Two Model Rules and their local implementation.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__128": {
"value": "Segment informationThe Group's gross profit and assets are segmented in banners and on the basis of geographical regions in accord-ance with the management reporting for the current year.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__129": {
"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 historical experience and other factors which Management assesses to be reliable, but which are inherently subject to uncertainty. Such assump-tions 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-generating 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 17.Inventory measurementInventories are measured at the lower of cost in accordance with the FIFO method and the net realisable 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 financial year. A provision for shrinkage after the stock count 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 2022/23.Measurement of prepaymentsPrepayments from customers comprise performance obligations regarding issued gift vouchers and customer loyalty programmes. Prepayments relating to gift vouchers are recognised at the date of issue.For the customer loyalty programmes, performance obligations are recognised at the date of recognition of the sale triggering the allocation of loyalty points. The obligation is measured at the estimated fair value of the loyalty points allocated. The estimated fair value is by nature subject to some uncertainty with respect to the actual future redemption of points. Loyalty points are measured based on historical redemption rate.Determining the term of a leaseThe lease term covers the non-cancellable period of the lease plus periods comprised by an extension option which Matas Group reasonably expects to exercise and plus periods comprised by a termination option which The Group reasonably expects not to exercise. Matas Group\u2019s store leases often contain options entitling the Group to extend the lease in pursuance of Danish tenancy law. On initial recognition of the lease liability, Matas Group 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-cancellable period, the individual leases are assessed in consideration of Matas Group\u2019s strategy. The legal environment in Sweden, Norway and Finland do not provide same flexibility in terms of available lease extention periods as in Denmark. A \u2018Preferred end date\u2019 is to be used as guidance in combination with gathered data from the contracts and addendums to arrive at a reasonably certain lease end date. A general rule has been applied so that the reasonably certain period of years that management agrees to exceed the \u2018Preferred end date\u2019 has been set to 2 years. Meaning that if the extension applied will go over the preferred date by 2 years and more, then the extension option should not be exercised.Determining the discount factor in a leaseMatas Group applies an alternative borrowing rate for purposes of measuring the present value of future lease payments. In determining this alternative borrowing rate, Matas Group divides its portfolio of lease assets into categories with similar characteristics and risk profiles. The alternative borrowing rate is determined on initial recog-nition and in connection with subsequent changes resulting from Matas Group revising its assessment 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__125": {
"value": "Financial liabilitiesFinancial liabilities 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:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__127": {
"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.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 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, interest received 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__126": {
"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.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 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, interest received 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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__130": {
"value": "Note 3 \u2013 Segment informationMatas Group is segmented in two reportable segments Matas and KICKS. Management monitors the profita-bility of the operating segments seperately for the purpose of making decisions about resource allocation and performance management. Management has aggregated the operational segments Matas, Firtal, Gr\u00e6nn and Web Sundhed as one reportable segment due to similarities in operations. Segment results are measured at gross profit as presented in the table below. Group costs are currently not separated from the segments below gross profit, why management when looking at financial performance below gross profit are looking at the consolidated Group figures. MatasKICKSTotalMatasKICKSTotal(DKKm) 2023/242023/242023/242022/232022/232022/23Revenue 4,840 1,861 6,701 4,489 - 4,489Cost of goods sold (2,587) (1,036) (3,623) (2,413) - (2,413)Gross profit 2,253 825 3,078 2,076 - 2,076Gross margin 46.5% 44.4% 45.9% 46.2% - 46.2%Other external costs (792) (445)Staff costs (1,299) (825)Other operating income and expenses, net 19 3EBITDA before special items 1,006 809Special items (102) (5)EBITDA 904 804Matas Group\u2019s non-current assets are mainly physically located in Denmark and Sweden as presented in the table below.Geographical information(DKKm) 2023/24 2022/23Denmark 5,252 5,201Sweden 1,003 -Other countries 213 -Total non-current assets at 31 March 6,468 5,201",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__131": {
"value": "Note 4 \u2013 Revenue (DKKm) 2023/24 2022/23Retail sales 6,588 4,380Wholesale sales etc. 113 109Total revenue 6,701 4,489During the financial year 2023/24, 30.8% of the Group's revenue was generated by its web shops, compared with 26.8% in 2022/23.Retail revenue by category 2023/24Retail revenue by category 2022/23%%2%3%20%26%36%High-End BeautyHigh-End BeautyMass BeautyMass Beauty47%Health and WellbeingHealth and WellbeingOtherOther31%35%Revenue breaks down by product groups as follows(DKKm) 2023/24 2022/23High-End Beauty 3,064 1,561Mass Beauty 2,056 1,536Health and Wellbeing 1,345 1,157Other 123 126Wholesale sales etc. 113 109Total revenue 6,701 4,489The 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, supplements, 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 dermatological 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.) and value adjustment of loyalty points. \u2022 Wholesale sales etc. comprise sales concerning the associated Matas store in Greenland B2B and sales by Gr\u00e6nn A/S, Graenn GmbH, Firtal Group and Web Sundhed A/S outside of Matas Group. Revenue from sales of products through 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 web shops is recognised and payment is received when the product is sent to the customer. The Group does not have any sale of services.A small proportion of the Group's revenue is invoiced, e.g. wholesale sales, in which connection a receivable is recognised. Income from the sale of gift vouchers is recognised as revenue upon redemption, alternatively upon expiry of the validity period. In estimating the redemption rate, Matas Group considers breakage, which represents the portion of giftcards issued that will never be redeemed.For the customer loyalty programme at Matas and KICKS, a performance obligation is recognised at the date of recognition of the sale triggering the allocation of loyalty points. The performance obligation is measured at the estimated fair value of the points allocated and amounted to DKK 70 million at 31 March 2024 (31 March 2023: DKK 57 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 2024 was insignificant, as was the amount of guarantee commitments, similar to last year.Geographical information(DKKm) 2023/24 2022/23Denmark 4,812 4,466Sweden 1,130 -Other countries * 759 23Total revenue 6,701 4,489* Revenue in other countries related to the reportable segment Matas amounted to DKK 28 million in 2023/24 (2022/23: DKK 23 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__132": {
"value": "Note 5 \u2013 Cost of goods sold, etc.(DKKm) 2023/24 2022/23Cost of goods sold for the year 3,625 2,413Write-down of inventories for the year 56 50Reversal of write-down of inventories (58) (50)Total cost of goods sold etc. 3,623 2,413",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__133": {
"value": "Note 6 \u2013 Fees to the auditors appointed by the shareholders in general meeting(DKKm) 2023/24 2022/23Audit 4 2Other assurance engagements - -Tax and VAT assistance 2 -Other services 3 1Total fees to auditors appointed by the shareholders in general meeting 9 3Fees for services other than the statutory audit of the financial statements provided by PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab, Denmark, amounted to DKK 4 million. This includes tax and due diligence services and other assurance reporting engagements.Of other services, DKK 4 million is presented as special items in 2023/24 (2022/23: DKK zero million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__134": {
"value": "Note 7 \u2013 Staff costs(DKKm) 2023/24 2022/23Wages and salaries 1,188 794Defined contribution plans 81 52Share-based payment 11 8Other staff costs 104 17Total staff costs 1,384 871(DKKm) 2023/24 2022/23Staff costs in statement of comprehensive income 1,299 825Special items in statement of comprehensive income 33 - 2,124Intangible assets * 52 46Total staff costs 1,384 871Average number of FTEs 2,931* Over 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 and thereby capitalising staff costs to intangible assets.Management\u2019s remuneration is disclosed in note 33.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__135": {
"value": "(DKKm) 2023/24 2022/23Staff costs in statement of comprehensive income 1,299 825Special items in statement of comprehensive income 33 - 2,124Intangible assets * 52 46Total staff costs 1,384 871Average number of FTEs 2,931",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__136": {
"value": "Note 8 \u2013 Special items(DKKm) 2023/24 2022/23Costs related to the acquisitions of KICKS Group AB:Transaction costs 49 -Integration costs 63 -Income from reversal of earn out in Web Sundhed (10) -Matas Celebration party, last one in 2007 - 5Total special items 102 5Special items reconcile to the income statement as specified below:2023/24 2022/23Reported Adjusted Reported Adjusted income Special income income Special income (DKKm)statementitemsstatementstatementitemsstatementRevenue 6,701 - 6,701 4,489 - 4,489Cost of goods (3,623) - (3,623) (2,413) - (2,413)Gross profit 3,078 - 3,078 2,076 - 2,076Other external cost (792) (79) (871) (445) (5) (450)Staff costs (1,299) (33) (1,332) (825) - (825)Other operating income, net 19 10 29 3 - 3EBITDA before special items 1,006 (102) 904 809 (5) 804Special items (102) 102 - (5) 5 -EBITDA 904 - 904 804 - 804",
"dimensions": {
"concept": "MAT:DisclosureOfSpecialItems",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__137": {
"value": "Note 9 \u2013 Depreciation, amortisation and impairment(DKKm) 2023/24 2022/23Amortisation, software 110 77Amortisation, other intangible assets 59 46Depreciation, property, plant and equipment 79 70Depreciation of lease assets 277 182Loss on disposal of property, plant and equipment - 6Total depreciation, amortisation and impairment 525 381",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__138-1": {
"value": "Note 10 \u2013 Share of profit or loss after tax of associatesThe share of profit or loss after tax of associates amounted to a profit of DKK 1 million for 2023/24 from Geniads ApS against a loss of DKK 5 million in 2022/23 primarily concerning the investment in Miild A/S.AssociatesGeniads ApS Denmark 50%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__142-1": {
"value": "Note 11 \u2013 Financial income(DKKm) 2023/24 2022/23Interest credit institutions 4 -Currency gains 7 -Other 1 1Total financial income 12 1Interest from financial assets measured at amortised cost amounts to - -Note 12 \u2013 Financial expenses(DKKm) 2023/24 2022/23Interest, credit institutions 84 30Interest, lease liabilities 45 9Interest, contingent consideration 4 4Amortisation of financing costs 3 2Currency losses 4 -Other 4 1Total financial expenses 144 46Interest on financial liabilities measured at amortised cost amounts to 133 43",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__141-1": {
"value": "Note 11 \u2013 Financial income(DKKm) 2023/24 2022/23Interest credit institutions 4 -Currency gains 7 -Other 1 1Total financial income 12 1Interest from financial assets measured at amortised cost amounts to - -Note 12 \u2013 Financial expenses(DKKm) 2023/24 2022/23Interest, credit institutions 84 30Interest, lease liabilities 45 9Interest, contingent consideration 4 4Amortisation of financing costs 3 2Currency losses 4 -Other 4 1Total financial expenses 144 46Interest on financial liabilities measured at amortised cost amounts to 133 43",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__140": {
"value": "Note 11 \u2013 Financial income(DKKm) 2023/24 2022/23Interest credit institutions 4 -Currency gains 7 -Other 1 1Total financial income 12 1Interest from financial assets measured at amortised cost amounts to - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__139": {
"value": "Note 11 \u2013 Financial income(DKKm) 2023/24 2022/23Interest credit institutions 4 -Currency gains 7 -Other 1 1Total financial income 12 1Interest from financial assets measured at amortised cost amounts to - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__144": {
"value": "Note 12 \u2013 Financial expenses(DKKm) 2023/24 2022/23Interest, credit institutions 84 30Interest, lease liabilities 45 9Interest, contingent consideration 4 4Amortisation of financing costs 3 2Currency losses 4 -Other 4 1Total financial expenses 144 46Interest on financial liabilities measured at amortised cost amounts to 133 43",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__143": {
"value": "Note 12 \u2013 Financial expenses(DKKm) 2023/24 2022/23Interest, credit institutions 84 30Interest, lease liabilities 45 9Interest, contingent consideration 4 4Amortisation of financing costs 3 2Currency losses 4 -Other 4 1Total financial expenses 144 46Interest on financial liabilities measured at amortised cost amounts to 133 43",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__148": {
"value": "Note 13 \u2013 Tax(DKKm) 2023/24 2022/23Tax on the profit for the year breaks down as follows:Tax on the profit for the year 79 92Total tax 79 92Tax on the profit for the year has been calculated as follows:Current tax 90 82Deferred tax (13) 6Current tax regarding previous years 2 4Total 79 92Tax on profit for the year can be explained as follows:Computed 22.0% tax on profit before tax 55 82Incentive programmes - 1Current payments, discounting 1 1Limitation of right to deduct interest 8 2Other 4 2Transaction costs 9 -Tax regarding previous years 2 4Total tax 79 92Effective tax rate 31.9% 24.7%Matas Group is not expected to be materially impacted by the OECD/EU Pillar Two Model Rules and their local implementation. All countries where the Group has operations impose taxation in excess of 15%. Consequently, the rules are not expected to materially increase tax payments nor change the Group\u2019s effective tax rate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__147": {
"value": "Note 13 \u2013 Tax(DKKm) 2023/24 2022/23Tax on the profit for the year breaks down as follows:Tax on the profit for the year 79 92Total tax 79 92Tax on the profit for the year has been calculated as follows:Current tax 90 82Deferred tax (13) 6Current tax regarding previous years 2 4Total 79 92Tax on profit for the year can be explained as follows:Computed 22.0% tax on profit before tax 55 82Incentive programmes - 1Current payments, discounting 1 1Limitation of right to deduct interest 8 2Other 4 2Transaction costs 9 -Tax regarding previous years 2 4Total tax 79 92Effective tax rate 31.9% 24.7%Matas Group is not expected to be materially impacted by the OECD/EU Pillar Two Model Rules and their local implementation. All countries where the Group has operations impose taxation in excess of 15%. Consequently, the rules are not expected to materially increase tax payments nor change the Group\u2019s effective tax rate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__149": {
"value": "Note 14 \u2013 Earnings per share2023/24 2022/23Profit for the year (the Group\u2019s share), DKKm 169 281Average number of shares 38,291,492 38,291,492Average number of treasury shares (281,338) (409,851)Average number of outstanding shares 38,010,154 37,881,641Average dilutive effect of outstanding PSUs 184,623 185,442Diluted average number of outstanding shares 38,194,777 38,067,083Earnings per share of DKK 2.50 4.45 7.41Diluted earnings per share of DKK 2.50 4.43 7.37Adjusted earnings per share of DKK 2.50 7.94 8.50Adjusted earnings per share is calculated based on adjusted profit after tax as defined in definitions of key finan-cials.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__150": {
"value": "Note 15 \u2013 Dividend per shareBased on the satisfactory financial results, the Board of Directors proposes that DKK 76 million (2022/23: DKK 76 million), equivalent to 25.4% of adjusted profit after tax for 2023/24 (2022/23: 24.0%), be distributed as dividends, equivalent to DKK 2.00 per share (2022/23: DKK 2.00).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__151": {
"value": "76000000",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:DKK"
}
},
"s9_notesesefdkgaap__7__152": {
"value": "2",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:DKK/xbrli:shares"
}
},
"s9_notesesefdkgaap__7__153": {
"value": "2",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:DKK/xbrli:shares"
}
},
"s9_notesesefdkgaap__7__157-1": {
"value": "Note 16 \u2013 Intangible assetsTrademarks Otherand trade intangible (DKKm) Goodwillnames Softwareassets TotalCost at 1 April 2023 3,999 1,204 562 203 5,968Additions on acquisitions 94 132 94 59 379Currency adjustment 3 4 3 2 12Additions - - 120 35 155Cost at 31 March 2024 4,096 1,340 779 299 6,514Amortisation and impairment at 1 April 2023 - 1,146 411 118 1,675Amortisation - 10 110 49 169Amortisation and impairment at 31 March 2024 - 1,156 521 167 1,844Carrying amount at 31 March 2024 4,096 184 258 132 4,670Cost at 1 April 2022 3,993 1,204 446 156 5,799Additions on acquisitions 6 - - 1 7Additions - - 116 46 162Cost at 31 March 2023 3,999 1,204 562 203 5,968Amortisation and impairment at 1 April 2022 - 1,136 334 81 1,551Amortisation - 10 77 37 124Amortisation and impairment at 31 March 2023 - 1,146 411 118 1,675Carrying amount at 31 March 2023 3,999 58 151 85 4,293Amortised over - - 3-8 years 3-10 yearsOther intangible assets comprise customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, KICKS trademarks and trade names, all intangible assets are considered to have a limited useful life.Note 17 \u2013 Impairment testingGoodwillGoodwill increased by DKK 97 million in 2023/24 as a result of the acquisition of the shares in the Swedish beauty company KICKS Group AB on 31 August 2023. As at 31 March 2024, Management tested the carrying amount of goodwill for impairment at individual cash-generating unit (CGU) level, defined as the Matas chain, KICKS Group, Firtal Group, Gr\u00e6nn and Web Sundhed. Goodwill has been allocated as follows between individual CGUs:(DKKm) 2023/24 2022/23Matas chain 3,729 3,729KICKS Group 97 -Firtal Group 119 119Gr\u00e6nn 85 85Web Sundhed 66 66Goodwill at 31 March 4,096 3,999Management 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, KICKS Group, Firtal Group, Gr\u00e6nn and Web Sundhed.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.Key assumptionsThe cash flow is based on the budget and target plans for the next five years. Cash flows beyond the five-year period are extrapolated using the terminal period growth rate. The budget and plans for 2024/25-2028/29 repre-sent management\u2019s best estimate. The key assumptions on which management bases its cash flow projections are: Volumes, Sales prices, Input costs, Operating investments, Terminal period growth. The assumptions are determined at CGU level and are based on past experience, external sources of information and industry-relevant observations for each CGU. Local conditions, such as expected developments in macroeconomic and market conditions specific to the individual CGUs, are considered. The assumptions are challenged and verified by management at CGU and Group level.Matas chainAs regards to 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 2024/25 budget approved by the Board of Directors and a projec-tion for the remaining forecast period (the years 2024/25-2028/29). For the terminal period, an expected EBITDA growth rate of 2.0% p.a. (31 March 2023: 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 revenue, product prices and margins. 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 2.0% p.a., assuming stable economic growth.Earnings during the forecast period are based on the EBITDA level indicated in the 2024/25 budget and expected investments. In performing the impairment test, Management used a discount factor (WACC) after tax of 8.5% (2022/23: 7.9%), a discount factor before tax of 10.0% (2022/23: 9.7%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is esti-mated at 2.0% (31 March 2023: 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 2024, 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 1.8 percentage points or terminal period EBITDA may decrease by 20.8% before there is need for impairment.KICKS GroupKICKS Group is affected by the same demand mechanisms as the Matas chain and short-term growth will depend partly on general economic trends, while it anticipates long-term market growth within its product areas of an average 2.0% p.a., assuming stable economic growth.Earnings during the forecast period are based on the EBITDA level indicated in the 2024/25 budget and expected investments. In performing the impairment test, Management used a discount factor (WACC) after tax of 8.5%, a discount factor before tax of 9.8%.The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is estimated at 2.0%. The growth rate is not assessed to exceed the long-term average growth rate within the KICKS Group\u2019s markets. Based on the impairment test performed for the KICKS Group at 31 March 2024, there is no current evidence of impairment.The WACC before tax may increase by 6.2 percentage points or terminal period EBITDA may decrease by 41.3% before there is need for impairment.Firtal GroupAs regards to 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 2023/24 budget approved by the Board of Directors and a projec-tion for the remaining forecast period (the years 2025/26-2028/29). For the terminal period, an expected EBITDA growth rate of 2.0% p.a. (31 March 2023: 1.5% p.a.) has been used. Firtal Group was acquired in autumn 2018. Earnings during the forecast period are based on the EBITDA level indicated in the 2024/25 budget and expected investments. In performing the impairment test, Management used a discount factor (WACC) after tax of 8.5% (2022/23: 7.9%), a discount factor before tax of 10.0% (2022/23: 9.5%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2027/28 is esti-mated at 2.0% (31 March 2023: 1.5%).Based on the impairment test performed for Firtal Group at 31 March 2024, there is no current evidence of impair-ment. 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 1.2 percentage points or terminal period EBITDA may decrease by 15.9 % before there is need for impairment.Gr\u00e6nnAs regards to Gr\u00e6nn, the recoverable amount is based on the value in use, which is determined using expected net cash flows on the basis of the 2024/25 budget approved by the Board of Directors and a projection for the remaining forecast period (the years 2025/26-2028/29). For the terminal period, an expected EBITDA growth rate of 2.0% p.a. has been used. Gr\u00e6nn emerged from a merger between Danish beauty companies Kosmolet A/S and Miild A/S, a merger that took place in November 2023. Gr\u00e6nn owns, among other popular brands, the Danish make-up brand Nilens Jord, which was the largest Danish make-up brand in the financial year 2023/24.Earnings during the forecast period are based on the EBITDA level indicated in the 2024/25 budget and expected investments. In performing the impairment test, Management used a discount factor (WACC) after tax of 8.5%, a discount factor before tax of 10.0%.The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is esti-mated at 2.0%.Based on the impairment test performed for Gr\u00e6nn at 31 March 2024 there is no current evidence of impair-ment. 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 4.4 percentage points or terminal period EBITDA may decrease by 45.8% before there is need for impairment.Web SundhedAs regards to 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 2024/25 budget approved by the Board of Directors and a projec-tion for the remaining forecast period (the years 2025/26-2028/29). For the terminal period, an expected EBITDA growth rate of 2.0% p.a. (31 March 2023: 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 activi-ties 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% (2022/23: 9.5%), a discount factor before tax of 10.9% (2022/23: 11.2%).The weighted average growth rate used to extrapolate future net cash flows for the years after 2028/29 is esti-mated at 2.0% (31 March 2022: 1.5%).Based on the impairment test performed for Web Sundhed at 31 March 2024, 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 0.5 percentage points or terminal period EBITDA may decrease by 7.7% before there is need for impairment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__156": {
"value": "Note 16 \u2013 Intangible assetsTrademarks Otherand trade intangible (DKKm) Goodwillnames Softwareassets TotalCost at 1 April 2023 3,999 1,204 562 203 5,968Additions on acquisitions 94 132 94 59 379Currency adjustment 3 4 3 2 12Additions - - 120 35 155Cost at 31 March 2024 4,096 1,340 779 299 6,514Amortisation and impairment at 1 April 2023 - 1,146 411 118 1,675Amortisation - 10 110 49 169Amortisation and impairment at 31 March 2024 - 1,156 521 167 1,844Carrying amount at 31 March 2024 4,096 184 258 132 4,670Cost at 1 April 2022 3,993 1,204 446 156 5,799Additions on acquisitions 6 - - 1 7Additions - - 116 46 162Cost at 31 March 2023 3,999 1,204 562 203 5,968Amortisation and impairment at 1 April 2022 - 1,136 334 81 1,551Amortisation - 10 77 37 124Amortisation and impairment at 31 March 2023 - 1,146 411 118 1,675Carrying amount at 31 March 2023 3,999 58 151 85 4,293Amortised over - - 3-8 years 3-10 yearsOther intangible assets comprise customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, KICKS trademarks and trade names, all intangible assets are considered to have a limited useful life.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__155": {
"value": "Note 16 \u2013 Intangible assetsTrademarks Otherand trade intangible (DKKm) Goodwillnames Softwareassets TotalCost at 1 April 2023 3,999 1,204 562 203 5,968Additions on acquisitions 94 132 94 59 379Currency adjustment 3 4 3 2 12Additions - - 120 35 155Cost at 31 March 2024 4,096 1,340 779 299 6,514Amortisation and impairment at 1 April 2023 - 1,146 411 118 1,675Amortisation - 10 110 49 169Amortisation and impairment at 31 March 2024 - 1,156 521 167 1,844Carrying amount at 31 March 2024 4,096 184 258 132 4,670Cost at 1 April 2022 3,993 1,204 446 156 5,799Additions on acquisitions 6 - - 1 7Additions - - 116 46 162Cost at 31 March 2023 3,999 1,204 562 203 5,968Amortisation and impairment at 1 April 2022 - 1,136 334 81 1,551Amortisation - 10 77 37 124Amortisation and impairment at 31 March 2023 - 1,146 411 118 1,675Carrying amount at 31 March 2023 3,999 58 151 85 4,293Amortised over - - 3-8 years 3-10 yearsOther intangible assets comprise customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, KICKS trademarks and trade names, all intangible assets are considered to have a limited useful life.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__154": {
"value": "Note 16 \u2013 Intangible assetsTrademarks Otherand trade intangible (DKKm) Goodwillnames Softwareassets TotalCost at 1 April 2023 3,999 1,204 562 203 5,968Additions on acquisitions 94 132 94 59 379Currency adjustment 3 4 3 2 12Additions - - 120 35 155Cost at 31 March 2024 4,096 1,340 779 299 6,514Amortisation and impairment at 1 April 2023 - 1,146 411 118 1,675Amortisation - 10 110 49 169Amortisation and impairment at 31 March 2024 - 1,156 521 167 1,844Carrying amount at 31 March 2024 4,096 184 258 132 4,670Cost at 1 April 2022 3,993 1,204 446 156 5,799Additions on acquisitions 6 - - 1 7Additions - - 116 46 162Cost at 31 March 2023 3,999 1,204 562 203 5,968Amortisation and impairment at 1 April 2022 - 1,136 334 81 1,551Amortisation - 10 77 37 124Amortisation and impairment at 31 March 2023 - 1,146 411 118 1,675Carrying amount at 31 March 2023 3,999 58 151 85 4,293Amortised over - - 3-8 years 3-10 yearsOther intangible assets comprise customer lists and shares in co-operative property as well as other intangible assets acquired in business combinations. Except for goodwill, KICKS trademarks and trade names, all intangible assets are considered to have a limited useful life.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__159": {
"value": "Note 18 \u2013 Property, plant and equipmentOther fixturesand fittings, LeaseholdLand and tools and improve-Plant in (DKKm)buildingsequipmentmentsprogress TotalCost at 1 April 2023 143 368 233 60 804Additions on acquisitions 8 22 138 - 168Currency adjustment - 1 4 - 5Additions 21 46 64 120 251Disposals - (3) (2) (10) (15)Cost at 31 March 2024 172 434 437 170 1,213Depreciation and impairment at 1 April 2023 56 303 205 - 564Depreciation 8 45 26 - 79Disposals - (3) (2) - (5)Depreciation and impairment at 31 March 2024 64 345 229 - 638Carrying amount at 31 March 2024 108 89 208 170 575Cost at 1 April 2022 136 351 232 10 730Additions on acquisitions - - - - -Additions 7 24 7 55 92Disposals - (7) (6) (5) (18)Cost at 31 March 2023 143 368 233 60 804Depreciation and impairment at 1 April 2022 50 265 192 - 506Depreciation 6 45 20 - 70Disposals - (6) (6) - (13)Depreciation and impairment at 31 March 2023 56 303 205 - 564Carrying amount at 31 March 2023 88 65 27 60 240Depreciated over: 10-75 years 1-7 years 2-8 years -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__160": {
"value": "Note 19 \u2013 Treasury sharesNumber of shares % of at DKK 2.5share capital2023/24 2022/23 2023/24 2022/231 April 358,423 626,585 0.93% 1.64%Disposed of in connection withexercise of LTIP (185,442) (268,162) (0.48) (0.70)%Acquired for future LTIP 210,000 - 0.55 -Treasury shares at 31 March 382,981 358,423 1.00% 0.94%A total of 185,442 treasury shares were vested in connection with the exercise of LTIP 2020/21. Reference is made to note 33 for a description of the Group\u2019s incentive programmes.For an overview of outstanding incentive programmes, see note 33.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__161": {
"value": "Note 20 \u2013 Inventories(DKKm) 2023/24 2022/23Goods for resale 1,864 912Carrying amount of inventories recognisedat net selling price - -Inventories at 31 March 1,864 912Provisions for shrinkage made at 31 March 2024 amounted to DKK 44 million (31 March 2023: DKK 31 million).Provision for obsolescence made at 31 March 2024 amounted to DKK 31 million (31 March 2023: DKK 20 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__163": {
"value": "Note 21 \u2013 Trade receivablesTrade receivables primarily relate to wholesale sales. Provisions for expected losses on trade receivables, included in the carrying amount of trade receivables, have developed as follows:Expected loss on trade receivables based on an estimated loss rate:(DKKm) 2023/24 2022/231 April 1 1Impairment in the year - -Realised in the year (1) -Impairment at 31 March - 1Moreover, the following trade receivables which were overdue but not impaired at 31 March are included:(DKKm) 2023/24 2022/23Maturity:Up until 30 days 6 -Between 30 and 90 days 2 -More than 90 days 2 -Total overdue trade receivables at 31 March 10 -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__162": {
"value": "Note 21 \u2013 Trade receivablesTrade receivables primarily relate to wholesale sales. Provisions for expected losses on trade receivables, included in the carrying amount of trade receivables, have developed as follows:Expected loss on trade receivables based on an estimated loss rate:(DKKm) 2023/24 2022/231 April 1 1Impairment in the year - -Realised in the year (1) -Impairment at 31 March - 1Moreover, the following trade receivables which were overdue but not impaired at 31 March are included:(DKKm) 2023/24 2022/23Maturity:Up until 30 days 6 -Between 30 and 90 days 2 -More than 90 days 2 -Total overdue trade receivables at 31 March 10 -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__164-1": {
"value": "Moreover, the following trade receivables which were overdue but not impaired at 31 March are included:(DKKm) 2023/24 2022/23Maturity:Up until 30 days 6 -Between 30 and 90 days 2 -More than 90 days 2 -Total overdue trade receivables at 31 March 10 -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 credit risk on trade receivables is assessed locally and monitored at Group level.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 recog-nised minor loss allowances, see note 21. Carrying Carrying amount Fair valueamountFair value(DKKm)31 March 202431 March 202431 March 202331 March 2023Deposits 47 47 44 44Trade receivables 76 76 44 44Other receivables 38 38 25 25Cash and cash equivalents 131 131 37 37Financial assets at amortised cost 292 292 150 150Non-current financial liabilitiesCredit institutions 2,007 2010 918 920Lease liabilities 850 850 462 462Current financial liabilitiesCredit institutions 55 55 110 110Lease liabilities 360 360 189 189Suppliers 1,070 1,070 634 634Financial liabilities at amortised cost 4,342 4,345 2,313 2,315The methods applied are unchanged from 2022/23.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__166": {
"value": "Note 22 \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.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__165": {
"value": "Note 22 \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. The financial gearing ratio was 2.8 times at 31 March 2024 (31 March 2023: 2.0 times)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 40.0% at 31 March 2024 (31 March 2023: 53.6%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__167-1": {
"value": "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. The financial gearing ratio was 2.8 times at 31 March 2024 (31 March 2023: 2.0 times)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 40.0% at 31 March 2024 (31 March 2023: 53.6%).Note 31 \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 also has 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.In 2023/24, the Group\u2019s risk exposure changed due to acquisition of KICKS, especially introducing more net currency exposure and due to the increased size of the Group, the need for a larger liquidity buffer compared to previous years. The Groups' risk management policies have changed accordingly.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__168": {
"value": "Note 23 \u2013 Deferred tax(DKKm) 2023/24 2022/23Deferred tax at 1 April 199 193Additions on acquisitions 24 -Deferred tax for the year, recognised in profit for the year (13) 6Deferred tax at 31 March 210 199Deferred tax is recognised as follows in the statement of financial position:Deferred tax (asset) (17) -Deferred tax (liability) 227 199Deferred tax at 31 March, net 210 199Deferred tax relates to:Intangible assets 242 204Property, plant and equipment 1 1Inventories (4) (1)Other assets and liabilities (29) (5)Deferred tax at 31 March, net 210 199Unrecognised deferred tax assets which are not expected to be utilised against future earnings amount to DKK 19 million (2022/23: DKK 10 million).Changes in temporary differences during the year:Recognised in Balance atAdditions onprofit for Balance at(DKKm)1 Aprilacquisitionsthe year, net 31 March2023/24Intangible assets 204 38 - 242Property, plant and equipment 1 - - 1Inventories (1) - (3) (4)Other assets (5) (14) (10) (29)Total 199 24 (13) 210Recognised in Balance atAdditions onprofit for Balance at(DKKm)1 Aprilacquisitionsthe year, net 31 March2022/23Intangible assets 196 - 8 204Property, plant and equipment 1 - - 1Inventories - - (1) (1)Other assets (4) - (1) (5)Total 193 - 6 199",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__169": {
"value": "Note 24 \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 customer loyalty programme at Matas and KICKS, a performance obligation is recognised at the date of recognition of the sale triggering the allocation of loyalty points. The performance obligation is measured at the estimated fair value of the 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.(DKKm) 2023/24 2022/231 April 161 155Additions on acquisitions 33 -Recognised in the year 428 325Settled in the year (401) (319)Prepayments from customers at 31 March 221 161",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__170": {
"value": "Note 25 \u2013 Provisions(DKKm) 2023/24 2022/23Included in non-current liabilitiesObligation for reinstatement of tenancies 28 28Additions on acquisitions - -Total provisions, non-current 28 28Included in current liabilities:Restructuring provisions 19 2Additions on acquisitions - -Total provisions, current 19 2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__171": {
"value": "Note 26 \u2013 Amounts owed to credit institutions(DKKm) 2023/24 2022/23Amounts owed to credit institutions are recognised in the statement of financial position as follows:Non-current liabilities 2,007 918Current liabilities 55 110Total 2,062 1,028Nominal value 2,065 1,030Falls due more than 5 years after the reporting date, nominal value - -Fair value 2,065 1,030The 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 70-210 basis points above CIBOR (2022/23: 55-110 basis points above CIBOR ) and include a margin ratchet dependent on the level of leverage.Matas Group cash pool arrangement had a deposit interest at 31 March 2024 of 3.2500% (3.6500 less margin 0.4000) and loan interest was 4.8937% (4.000 plus margin 0.8937). At 31 March 2023 the deposit interest was 2.5100% (2.9100 less margin 0.4000) and loan interest was 3.9750% (3.2600 plus margin 0.7150).Matas Group\u2019s credit facility is subject to special covenants. Matas Group has complied with these covenants since raising the facility.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__172": {
"value": "Note 27 \u2013 Other payables(DKKm) 2023/24 2022/23Included in non-current liabilities:Contingent consideration 5 13Total other payables, non-current liabilities 5 13Included in current liabilities:VAT payable 56 41Holiday pay obligation 122 65Pay-related liabilities 136 51Contingent consideration 34 33Other creditors 16 11Total other payables, current liabilities 364 201",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__173": {
"value": "Note 28 \u2013 Changes in working capital(DKKm) 2023/24 2022/23Change in inventories (334) (19)Change in deposits and receivables (31) (43)Change in trade payables and other payables 178 (8)Total changes in working capital (187) (70)Additions on Non-cash31 March (DKKm) 1 April 2023 Cash flowsacquisitionschanges20242023/24Credit institutions 1,030 931 101 - 2,062Lease liabilities 651 (289) 543 305 1,210Liabilities fromfinancing activities 1,681 642 644 305 3,272Additions on Non-cash31 March (DKKm) 1 April 2022 Cash flowsacquisitionschanges20232022/23Credit institutions 1,158 (128) - - 1,030Lease liabilities 523 (172) - 300 651Liabilities fromfinancing activities 1,681 (300) - 300 1,681",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__176": {
"value": "Note 29 \u2013 Acquisition of subsidiaries and contingent considerationPurchase Price Allocation (DKKm) 2023/24 2022/23Cash 75 -Trade receivables 30 -Other receivables 30 -Prepaid expenses and deferred income 16 -Inventories 626 -Deposits 8 -Plant and equipment and right-of-use assets 723 -Intangible assets, software 91 -Intangible assets, trademarks 132 -Intangible assets, member programme 60 -Assets acquired 1,791 -Trade payables (288) -Credit institutions (101) -Lease liability (543) -Deferred tax liability (24) -Other payables (143) -Prepaid income and deferred expenses (94) -Liabilities assumed (1,193) -Net identifiable assets acquired 598 -Goodwill arising on acquisitions 94 6Purchase consideration 692 6Outflow of cash to acquire subsidiary, net of cash acquired:Cash consideration (692) (6)Less cash balances 75 -Contingent liabilities - 4Net outflow of cash - investing activities (617) (2)Adjustments may be applied to the purchase price allocation for a period of up to 12 months from the acquisition date in accordance with IFRS.Acquisitions in 2023/24On 31 August 2023, Matas A/S acquired 100% of the shares in KICKS Group AB, including the subsidiaries KICKS Norge AS, Skincity Sweden AB, Skincity Finland OY, Skincity Norway AS, KICKS Kosmetikkedjan OY, Axbeautyhouse AB, Myself & Friends AB (together \u201cKICKS\u201d). KICKS was acquired through Matas Sverige AB. The total purchase price for the shares amounted to SEK 1,100 million, equivalent to DKK 692 million, paid fully upon closing of the transaction.Jointly, the combined entity will operate the market leading beauty and wellbeing omnichannel retail concept in the Nordics. Through the combination, Matas and KICKS will be able to better serve customer demand for larger assortment, new brands, access to stores, fast, convenient and inspiring online shopping and keep a continued focus on personal and expert advisory and service. Matas and KICKS will serve +5 million club members across the four Nordic markets with almost 500 stores, leading web shops, +4,000 skilled colleagues, and offer a category leading portfolio of third party brands, own brands, and services.Management expects that the acquisition of KICKS will bring synergies of minimum DKK 100 million in EBITDA once fully phased in by 2025/26. The synergies are expected from increased operating leverage, customer loyalty, simi-larities and overlaps in business models, services and marketing strategies, as well as IT and digitalisation agendas.The transaction and synergies are expected to provide EPS percentage accretion by 2024/25 and double-digit EPS percentage accretion by 2025/26.RevenueSince the acquisition, KICKS has contributed with DKK 1,861 million in revenues. If KICKS had been acquired at 1 April 2023, the consolidated revenue for 2023/24 would have amounted to DKK 7,834 million compared to actual DKK 6,701 million.Gross profitGroup cost are currently not separated from the segments below gross profit why it is impractical to look at performance below gross profit for KICKS separately. KICKS has contributed with DKK 825 million in gross profit. If KICKS had been acquired at 1 April 2023, the consolidated gross profit for 2023/24 would have amounted to DKK 3,590 million compared to actual DKK 3,078 million.Acquisition and integration related costsSpecial items included in EBITDA in 2023/24 amounted to DKK 112 million. Special items are related to acquisition of KICKS amounting to DKK 49 million and initiation of the integration of DKK 63 million. For the periods to come, up to DKK 100 million is expected in integration costs, with the majority expected within the first 12 months.GoodwillThe DKK 94 million in goodwill arising from the acquisition derives primarily from the minimum DKK 100 million in EBITDA synergies, as well as from the expected approximately DKK 40 million standalone improvement to KICKS\u2019 EBITDA, from already invested and executed initiatives. None of the goodwill is tax deductible.Acquisitions in 2022/23Having 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 2 million in cash, to which should be added a potential earn-out payment of an estimated DKK 4 million. The provisional purchase price allocation shows values added on acquisition in the form of goodwill of DKK 6 million. Transaction costs in the amount of DKK 1 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. RevenueRevenue and loss for the 2022/23, calculated as if Miild A/S had been acquired at 1 April 2022, amounted to DKK 6 million and DKK 2 million, respectively.Acquisitions after the reporting periodNo acquisitions took place after the reporting period.GoodwillGoodwill 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. 1 Based on a SEK/DKK exchange rate of 0.6543, NOK/DKK exchange rate of 0.6461, and EUR/DKK exchange rate of 7.4534 (average of April 2023 \u2013 March 2024)The carrying amount of goodwill developed as follows:(DKKm) 2023/24 2022/23Goodwill at 1 April 3,999 3,993Addition on acqusistion of KICKS Group AB 94 -Addition on acquisition of Miild A/S - 6Currency adjustment 3 -Goodwill at 31 March 4,096 3,999",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__175-1": {
"value": "Note 29 \u2013 Acquisition of subsidiaries and contingent considerationPurchase Price Allocation (DKKm) 2023/24 2022/23Cash 75 -Trade receivables 30 -Other receivables 30 -Prepaid expenses and deferred income 16 -Inventories 626 -Deposits 8 -Plant and equipment and right-of-use assets 723 -Intangible assets, software 91 -Intangible assets, trademarks 132 -Intangible assets, member programme 60 -Assets acquired 1,791 -Trade payables (288) -Credit institutions (101) -Lease liability (543) -Deferred tax liability (24) -Other payables (143) -Prepaid income and deferred expenses (94) -Liabilities assumed (1,193) -Net identifiable assets acquired 598 -Goodwill arising on acquisitions 94 6Purchase consideration 692 6Outflow of cash to acquire subsidiary, net of cash acquired:Cash consideration (692) (6)Less cash balances 75 -Contingent liabilities - 4Net outflow of cash - investing activities (617) (2)Adjustments may be applied to the purchase price allocation for a period of up to 12 months from the acquisition date in accordance with IFRS.Acquisitions in 2023/24On 31 August 2023, Matas A/S acquired 100% of the shares in KICKS Group AB, including the subsidiaries KICKS Norge AS, Skincity Sweden AB, Skincity Finland OY, Skincity Norway AS, KICKS Kosmetikkedjan OY, Axbeautyhouse AB, Myself & Friends AB (together \u201cKICKS\u201d). KICKS was acquired through Matas Sverige AB. The total purchase price for the shares amounted to SEK 1,100 million, equivalent to DKK 692 million, paid fully upon closing of the transaction.Jointly, the combined entity will operate the market leading beauty and wellbeing omnichannel retail concept in the Nordics. Through the combination, Matas and KICKS will be able to better serve customer demand for larger assortment, new brands, access to stores, fast, convenient and inspiring online shopping and keep a continued focus on personal and expert advisory and service. Matas and KICKS will serve +5 million club members across the four Nordic markets with almost 500 stores, leading web shops, +4,000 skilled colleagues, and offer a category leading portfolio of third party brands, own brands, and services.Management expects that the acquisition of KICKS will bring synergies of minimum DKK 100 million in EBITDA once fully phased in by 2025/26. The synergies are expected from increased operating leverage, customer loyalty, simi-larities and overlaps in business models, services and marketing strategies, as well as IT and digitalisation agendas.The transaction and synergies are expected to provide EPS percentage accretion by 2024/25 and double-digit EPS percentage accretion by 2025/26.RevenueSince the acquisition, KICKS has contributed with DKK 1,861 million in revenues. If KICKS had been acquired at 1 April 2023, the consolidated revenue for 2023/24 would have amounted to DKK 7,834 million compared to actual DKK 6,701 million.Gross profitGroup cost are currently not separated from the segments below gross profit why it is impractical to look at performance below gross profit for KICKS separately. KICKS has contributed with DKK 825 million in gross profit. If KICKS had been acquired at 1 April 2023, the consolidated gross profit for 2023/24 would have amounted to DKK 3,590 million compared to actual DKK 3,078 million.Acquisition and integration related costsSpecial items included in EBITDA in 2023/24 amounted to DKK 112 million. Special items are related to acquisition of KICKS amounting to DKK 49 million and initiation of the integration of DKK 63 million. For the periods to come, up to DKK 100 million is expected in integration costs, with the majority expected within the first 12 months.GoodwillThe DKK 94 million in goodwill arising from the acquisition derives primarily from the minimum DKK 100 million in EBITDA synergies, as well as from the expected approximately DKK 40 million standalone improvement to KICKS\u2019 EBITDA, from already invested and executed initiatives. None of the goodwill is tax deductible.Acquisitions in 2022/23Having 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 2 million in cash, to which should be added a potential earn-out payment of an estimated DKK 4 million. The provisional purchase price allocation shows values added on acquisition in the form of goodwill of DKK 6 million. Transaction costs in the amount of DKK 1 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. RevenueRevenue and loss for the 2022/23, calculated as if Miild A/S had been acquired at 1 April 2022, amounted to DKK 6 million and DKK 2 million, respectively.Acquisitions after the reporting periodNo acquisitions took place after the reporting period.GoodwillGoodwill 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. 1 Based on a SEK/DKK exchange rate of 0.6543, NOK/DKK exchange rate of 0.6461, and EUR/DKK exchange rate of 7.4534 (average of April 2023 \u2013 March 2024)The carrying amount of goodwill developed as follows:(DKKm) 2023/24 2022/23Goodwill at 1 April 3,999 3,993Addition on acqusistion of KICKS Group AB 94 -Addition on acquisition of Miild A/S - 6Currency adjustment 3 -Goodwill at 31 March 4,096 3,999Note 30 \u2013 Contingent liabilities and securityMatas Group is a party to a number of minor disputes that are not expected to affect its financial position or future earnings to any significant extent.Matas Group has, in the normal course of business, provided security in the form of bank guarantees to store lessors for a total amount of DKK 33 million (2022/23: DKK 15 million).Matas Group has, in the normal course of business, provided security in the form of Group guarantees to store lessors for a total amount of DKK 20 million (2022/23: DKK 6 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__174": {
"value": "Note 29 \u2013 Acquisition of subsidiaries and contingent considerationPurchase Price Allocation (DKKm) 2023/24 2022/23Cash 75 -Trade receivables 30 -Other receivables 30 -Prepaid expenses and deferred income 16 -Inventories 626 -Deposits 8 -Plant and equipment and right-of-use assets 723 -Intangible assets, software 91 -Intangible assets, trademarks 132 -Intangible assets, member programme 60 -Assets acquired 1,791 -Trade payables (288) -Credit institutions (101) -Lease liability (543) -Deferred tax liability (24) -Other payables (143) -Prepaid income and deferred expenses (94) -Liabilities assumed (1,193) -Net identifiable assets acquired 598 -Goodwill arising on acquisitions 94 6Purchase consideration 692 6Outflow of cash to acquire subsidiary, net of cash acquired:Cash consideration (692) (6)Less cash balances 75 -Contingent liabilities - 4Net outflow of cash - investing activities (617) (2)Adjustments may be applied to the purchase price allocation for a period of up to 12 months from the acquisition date in accordance with IFRS.Acquisitions in 2023/24On 31 August 2023, Matas A/S acquired 100% of the shares in KICKS Group AB, including the subsidiaries KICKS Norge AS, Skincity Sweden AB, Skincity Finland OY, Skincity Norway AS, KICKS Kosmetikkedjan OY, Axbeautyhouse AB, Myself & Friends AB (together \u201cKICKS\u201d). KICKS was acquired through Matas Sverige AB. The total purchase price for the shares amounted to SEK 1,100 million, equivalent to DKK 692 million, paid fully upon closing of the transaction.Jointly, the combined entity will operate the market leading beauty and wellbeing omnichannel retail concept in the Nordics. Through the combination, Matas and KICKS will be able to better serve customer demand for larger assortment, new brands, access to stores, fast, convenient and inspiring online shopping and keep a continued focus on personal and expert advisory and service. Matas and KICKS will serve +5 million club members across the four Nordic markets with almost 500 stores, leading web shops, +4,000 skilled colleagues, and offer a category leading portfolio of third party brands, own brands, and services.Management expects that the acquisition of KICKS will bring synergies of minimum DKK 100 million in EBITDA once fully phased in by 2025/26. The synergies are expected from increased operating leverage, customer loyalty, simi-larities and overlaps in business models, services and marketing strategies, as well as IT and digitalisation agendas.The transaction and synergies are expected to provide EPS percentage accretion by 2024/25 and double-digit EPS percentage accretion by 2025/26.RevenueSince the acquisition, KICKS has contributed with DKK 1,861 million in revenues. If KICKS had been acquired at 1 April 2023, the consolidated revenue for 2023/24 would have amounted to DKK 7,834 million compared to actual DKK 6,701 million.Gross profitGroup cost are currently not separated from the segments below gross profit why it is impractical to look at performance below gross profit for KICKS separately. KICKS has contributed with DKK 825 million in gross profit. If KICKS had been acquired at 1 April 2023, the consolidated gross profit for 2023/24 would have amounted to DKK 3,590 million compared to actual DKK 3,078 million.Acquisition and integration related costsSpecial items included in EBITDA in 2023/24 amounted to DKK 112 million. Special items are related to acquisition of KICKS amounting to DKK 49 million and initiation of the integration of DKK 63 million. For the periods to come, up to DKK 100 million is expected in integration costs, with the majority expected within the first 12 months.GoodwillThe DKK 94 million in goodwill arising from the acquisition derives primarily from the minimum DKK 100 million in EBITDA synergies, as well as from the expected approximately DKK 40 million standalone improvement to KICKS\u2019 EBITDA, from already invested and executed initiatives. None of the goodwill is tax deductible.Acquisitions in 2022/23Having 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 2 million in cash, to which should be added a potential earn-out payment of an estimated DKK 4 million. The provisional purchase price allocation shows values added on acquisition in the form of goodwill of DKK 6 million. Transaction costs in the amount of DKK 1 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. RevenueRevenue and loss for the 2022/23, calculated as if Miild A/S had been acquired at 1 April 2022, amounted to DKK 6 million and DKK 2 million, respectively.Acquisitions after the reporting periodNo acquisitions took place after the reporting period.GoodwillGoodwill 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. 1 Based on a SEK/DKK exchange rate of 0.6543, NOK/DKK exchange rate of 0.6461, and EUR/DKK exchange rate of 7.4534 (average of April 2023 \u2013 March 2024)The carrying amount of goodwill developed as follows:(DKKm) 2023/24 2022/23Goodwill at 1 April 3,999 3,993Addition on acqusistion of KICKS Group AB 94 -Addition on acquisition of Miild A/S - 6Currency adjustment 3 -Goodwill at 31 March 4,096 3,999",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__178": {
"value": "Note 30 \u2013 Contingent liabilities and securityMatas Group is a party to a number of minor disputes that are not expected to affect its financial position or future earnings to any significant extent.Matas Group has, in the normal course of business, provided security in the form of bank guarantees to store lessors for a total amount of DKK 33 million (2022/23: DKK 15 million).Matas Group has, in the normal course of business, provided security in the form of Group guarantees to store lessors for a total amount of DKK 20 million (2022/23: DKK 6 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__179": {
"value": "Note 31 \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 also has 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.In 2023/24, the Group\u2019s risk exposure changed due to acquisition of KICKS, especially introducing more net currency exposure and due to the increased size of the Group, the need for a larger liquidity buffer compared to previous years. The Groups' risk management policies have changed accordingly.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 20 million (2022/23: DKK 9 million) and on year-end equity of DKK 20 million (31 March 2023: DKK 9 million). Sensitivity on interest rates are symetric, resulting in an increase in interest of 1% p.a. would have the same nominal effect as a decrease of 1% p.a.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 net exposure to NOK and SEK through KICKS operations. The SEK exposure is currently limited via sourcing in SEK. It is the Group's policy to hedge material net currency expo-sure based on forecast operating cash flows for the next 12 months, effective from financial year 2024/25. The Group has not entered into any foreign exchange contracts as per 31 March 2024. Net exposure for balance sheet items, including KICKS inventory, are not actively hedged.Sensitivity analysis assumptionsPlease find below the table of the impact of profit before tax and equity from changes in the Group's primary currencies:2023/24 2022/23Change in Profit Profit (DKKm)exchange ratebefore tax Equitybefore tax EquitySEK +10% 25 36 - -NOK +10% - 35 - -The movements in the income statement arise from monetary items (cash, borrowings, receivables and payables) where the functional currency of the entity differs from the currency that the monetary items are denominated in. The currency movements in equity arise from monetary items where the functional currency of the entity differs from the currency that the monetary items are denominated in. The impact would have been the opposite if exchange rates had been decreasing by similar percentages. The analysis is based on the transaction currency.Liquidity riskLiquidity risk results from the Group\u2019s potential inability to meet the obligations associated with its financial liabili-ties, for example settlement of financial debt and payment of suppliers.The Group's liquidity reserve consists of cash and cash equivalents and unutilised credit facilities and amounted to DKK 768 million at 31 March 2024 (31 March 2023: DKK 940 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 Within1 to 5 After 5 (DKKm)amountcash flows1 yearyearsyears2023/24Non-derivative financial instrumentsCredit institutions ** 2,062 2,300 159 2,141 -Lease liabilities 1,210 1,331 384 868 79Trade payables 1,070 1,070 1,070 - -Contingent consideration and deferred purchase price* 39 40 20 20 -Financial liabilities at 31 March 2024 4,381 4,741 1,633 3,029 792022/23Non-derivative financial instrumentsCredit institutions 1,028 1,031 111 920 -Lease liabilities 651 711 188 523 -Trade payables 634 634 634 - -Contingent consideration and deferred purchase price* 47 51 35 16 -Financial liabilities at 31 March 2023 2,360 2,427 968 1,459 -* In the judgement of the fair value of the contingent considerations and deferred purchase price there has been used non-observable (level 3) assumptions. Of the contingent consideration and deferred purchase price per 31 March 2024 DKK 25 million was paid in April 2024 (April 2023: DKK 10 million).** Of the DKK 2,141 million due within 1 to 5 years all is due within three years. Maturity analysis assumptionsThe maturity analysis is based on all undiscounted cash flows including estimated interest payments. The esti-mates 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 signifi-cant 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 credit risk on trade receivables is assessed locally and monitored at Group level.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 recog-nised minor loss allowances, see note 21. Carrying Carrying amount Fair valueamountFair value(DKKm)31 March 202431 March 202431 March 202331 March 2023Deposits 47 47 44 44Trade receivables 76 76 44 44Other receivables 38 38 25 25Cash and cash equivalents 131 131 37 37Financial assets at amortised cost 292 292 150 150Non-current financial liabilitiesCredit institutions 2,007 2010 918 920Lease liabilities 850 850 462 462Current financial liabilitiesCredit institutions 55 55 110 110Lease liabilities 360 360 189 189Suppliers 1,070 1,070 634 634Financial liabilities at amortised cost 4,342 4,345 2,313 2,315The methods applied are unchanged from 2022/23.Derivative financial instrumentsMatas Group may use derivative financial instruments to hedge the interest rate risk on the Company\u2019s loans. Matas Group does not actively speculate in the interest rate or currency rate development. As of 31 March 2024 Matas Group has no active instruments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__181-1": {
"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 20 million (2022/23: DKK 9 million) and on year-end equity of DKK 20 million (31 March 2023: DKK 9 million). Sensitivity on interest rates are symetric, resulting in an increase in interest of 1% p.a. would have the same nominal effect as a decrease of 1% p.a.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 net exposure to NOK and SEK through KICKS operations. The SEK exposure is currently limited via sourcing in SEK. It is the Group's policy to hedge material net currency expo-sure based on forecast operating cash flows for the next 12 months, effective from financial year 2024/25. The Group has not entered into any foreign exchange contracts as per 31 March 2024. Net exposure for balance sheet items, including KICKS inventory, are not actively hedged.Sensitivity analysis assumptionsPlease find below the table of the impact of profit before tax and equity from changes in the Group's primary currencies:2023/24 2022/23Change in Profit Profit (DKKm)exchange ratebefore tax Equitybefore tax EquitySEK +10% 25 36 - -NOK +10% - 35 - -The movements in the income statement arise from monetary items (cash, borrowings, receivables and payables) where the functional currency of the entity differs from the currency that the monetary items are denominated in. The currency movements in equity arise from monetary items where the functional currency of the entity differs from the currency that the monetary items are denominated in. The impact would have been the opposite if exchange rates had been decreasing by similar percentages. The analysis is based on the transaction currency.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__183": {
"value": "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 net exposure to NOK and SEK through KICKS operations. The SEK exposure is currently limited via sourcing in SEK. It is the Group's policy to hedge material net currency expo-sure based on forecast operating cash flows for the next 12 months, effective from financial year 2024/25. The Group has not entered into any foreign exchange contracts as per 31 March 2024. Net exposure for balance sheet items, including KICKS inventory, are not actively hedged.Sensitivity analysis assumptionsPlease find below the table of the impact of profit before tax and equity from changes in the Group's primary currencies:2023/24 2022/23Change in Profit Profit (DKKm)exchange ratebefore tax Equitybefore tax EquitySEK +10% 25 36 - -NOK +10% - 35 - -The movements in the income statement arise from monetary items (cash, borrowings, receivables and payables) where the functional currency of the entity differs from the currency that the monetary items are denominated in. The currency movements in equity arise from monetary items where the functional currency of the entity differs from the currency that the monetary items are denominated in. The impact would have been the opposite if exchange rates had been decreasing by similar percentages. The analysis is based on the transaction currency.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__184": {
"value": "Liquidity riskLiquidity risk results from the Group\u2019s potential inability to meet the obligations associated with its financial liabili-ties, for example settlement of financial debt and payment of suppliers.The Group's liquidity reserve consists of cash and cash equivalents and unutilised credit facilities and amounted to DKK 768 million at 31 March 2024 (31 March 2023: DKK 940 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 Within1 to 5 After 5 (DKKm)amountcash flows1 yearyearsyears2023/24Non-derivative financial instrumentsCredit institutions ** 2,062 2,300 159 2,141 -Lease liabilities 1,210 1,331 384 868 79Trade payables 1,070 1,070 1,070 - -Contingent consideration and deferred purchase price* 39 40 20 20 -Financial liabilities at 31 March 2024 4,381 4,741 1,633 3,029 792022/23Non-derivative financial instrumentsCredit institutions 1,028 1,031 111 920 -Lease liabilities 651 711 188 523 -Trade payables 634 634 634 - -Contingent consideration and deferred purchase price* 47 51 35 16 -Financial liabilities at 31 March 2023 2,360 2,427 968 1,459 -* In the judgement of the fair value of the contingent considerations and deferred purchase price there has been used non-observable (level 3) assumptions. Of the contingent consideration and deferred purchase price per 31 March 2024 DKK 25 million was paid in April 2024 (April 2023: DKK 10 million).** Of the DKK 2,141 million due within 1 to 5 years all is due within three years. Maturity analysis assumptionsThe maturity analysis is based on all undiscounted cash flows including estimated interest payments. The esti-mates 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 signifi-cant liquidity risks have been identified.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__186": {
"value": "Note 32 \u2013 Leases Matas' lease assets are as follows:(DKKm) 2023/24 2022/23Store leases, etc. 986 571Administration and warehouse buildings etc. 164 45Cars and other leases 7 6Total lease assets 1,157 622An addition of DKK 552 million was recognised as right-of-use assets in connection with the acquisition of KICKS on 31 August 2023, cf. note 29. Further an addition of DKK 122 million was recognised in September primarily regarding KICKS' central warehouse in Rosersberg, Stockholm.In 2023/24 a reassesment was performed which has made an additional right-of-use asset of DKK 60 million. (2022/23: DKK 306 million).Matas Group\u2019s lease liabilities may be specified as follows:(DKKm) 2023/24 2022/23Non-current liabilities 850 463Current liabilities 360 188Total lease liabilities 1,210 651An addition of DKK 543 million was recognised as lease liabilities in connection with the acquisition of KICKS on 31 August 2023, cf. note 29.Most store leases in Denmark are evergreen contracts as defined in the Danish Business Lease Act and are conse-quently subject terms of notice between 3 and 12 months. Commercial renting of shops etc. in the other Nordic countries are not similar to the practice in Denmark, as extensions take place at fixed intervals and with fixed deadlines for termination/extension. This has been accounted for in recognising the KICKS leases.Depreciation as set out below is recognised in the statement of comprehensive income:(DKKm) 2023/24 2022/23Store leases 242 166Administration and warehouse buildings, etc. 31 12Cars and other leases 4 4Total depreciation of lease assets 277 182In 2023/24, Matas made lease payments concerning recognised assets of DKK 289 million (2022/23: DKK 183 million).Interest in the amount of DKK 45 million was expensed in 2023/24 (2022/23: DKK 9 million).Matas Group is the lessee of a limited number of premises. For some of these leases, the rent is fully or partially based on revenue.Revenue-based rent is not comprised by IFRS 16 and is therefore not included in the above tables. Revenue-based rent is, as before, recognised under other external costs and amounted to DKK 63 million in 2023/24 (2022/23: DKK 10 million).A total amount of DKK zero million 2023/24 (2022/23: DKK 3 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-recog-nised short-term leases and leases of low-value assets amounted to DKK zero million at 31 March 2024 (31 March 2023: DKK zero million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__189-1": {
"value": "Note 33 \u2013 Management\u2019s remuneration, share options and shareholdingsAt the Annual General Meeting held on 29 June 2023, it was approved that the Chair of the Board of Directors received a fixed annual fee DKK of 787,500, Deputy Chair of the Board of Directors received DKK 472,500 and board members received DKK 315,000.Chair and the members of the Audit Committee receive DKK 157,500 and DKK 78,750, respectively, the Chair and the members of the Nomination Committee receive DKK 78,750 and DKK 39,375, respectively, and the Chair and the members of the Remuneration Committee receive DKK 78,750 and DKK 39,375, respectively, in addition to the fixed annual fee for their board 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 Committee consists of a salary, pension contributions and other employee benefits. In addition, the members of the Executive Committee are eligible to receive a short-term bonus subject to achievement of certain financial targets. The Group CEO and Group CFO are eligible to receive a bonus of up to 100% of their annual base salary. Moreover, the members of the Executive Committee 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 contri-butions as at the date of grant. A breakdown of management compensation included in staff costs (see note 7) appears as follows:Fixed Pension Short-Total, salary incl. con-term including (DKKm)benefitstributionsbonus Total PSUs PSUs2023/24Gregers Wedell-Wedellsborg 6 1 11 18 8 26Per Johannesen Madsen 3 1 6 10 2 12Executive Committee, total 9 2 17 28 10 38Other executives, total 10 1 4 15 10 25Lars Vinge Frederiksen 1 - - 1 - 1Henrik Taudorf Lorensen - - - - - -Mette Maix 1 - - 1 - 1Birgitte Nielsen 1 - - 1 - 1Kenneth Melchior - - - - - -1)Lars Jensen- - - - - -2)Malou Aamund- - - - - -Board of Directors, total 3 - - 3 - 3Total 22 3 21 46 20 66Total excluding other executives 12 2 17 31 10 411) Resigned on 29 June 2023. 2) Joined on 29 June 2023.Matas A/S may terminate an employment relationship with a member of the Executive Committee by giving up to 24 months' notice. A member of the Executive Committee may terminate the employment relationship by giving at least four months' notice.\u2019 Termination benefits cannot exceed the aggregate compensation paid to the member of the Executive Committee during the last 24 months.Fixed Pension Short-Total, salary incl. con-term including (DKKm)benefitstributionsbonus Total PSUsPSUs2022/23Gregers Wedell-Wedellsborg 5 1 3 9 6 15Per Johannesen Madsen 2 - - 2 1 3Executive Committee, total 7 1 3 11 7 18Other executives, total 20 2 4 26 9 35Lars Vinge Frederiksen 1 - - 1 - 11)Lars Frederiksen- - - - - -Henrik Taudorf Lorensen - - - - - -Mette Maix 1 - - 1 - 1Birgitte Nielsen 1 - - 1 - 1Kenneth Melchior - - - - - -2)Lars Jensen- - - - - -Board of Directors, total 3 - - 3 - 33)Total 31 2 7 40 16 56Total excluding other executives 10 1 3 14 7 211) Resigned on 28 June 2022. 2) Joined on 28 June 2022. 3) Total is including roundings.One executive resigned during the financial year 2022/23.In accordance with Matas A/S' overall guidelines on incentive pay, Matas in 2023/24 granted a total of 189,027 PSUs to purchase shares in Matas A/S, consisting of 98,033 PSUs to members of the Executive Committee and 90,994 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 2025/26. 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 2025/26.Assuming minimum and maximum achievement, respectively, of the KPIs by the end of financial year 2025/26, the PSUs represent a value of DKK 12 million and DKK 25 million, respectively.Number ofNumber ofMarket value at ProgrammeemployeesPSUs grantedgrant (DKKm)2021/22 11 123,082 11 - 21Adjustment relating to employees no longer part of management (3) (31,778) (3) \u2013 (6)2021/22, adjusted 8 91,304 8 - 15Related to Executive Committee 1 44,293 4 - 7Related to Other executives 7 47,011 4 - 82022/23 12 180,248 11 - 22Adjustment relating to employees no longer part of management (1) (20,476) (1) - (2)2022/23, adjusted 11 159,772 10 - 20Related to Executive Committee 2 77,579 5 - 10Related to Other executives 9 82,193 5 - 102023/24 16 189,027 12 - 25Adjustment relating to employees no longer part of management - - -2023/24, adjusted 16 189,027 12 - 25Related to Executive Committee 2 98,033 6 - 13Related to Other executives 14 90,994 6 - 12Movements in outstanding PSUs:Gregers Per Executive Market value Wedell-JohannesenCommittee, Otherat grant (No.)WedellsborgMadsentotal Executives Total(DKKm)Outstanding at 1 April 2023 147,511 21,879 169,390 170,248 339,638 22 - 44PSUs vested in 2023/24 (47,518) - (47,518) (41,044) (88,562) (5) - (9)PSUs granted in 2023/24 61,726 36,307 98,033 90,994 189,027 12 - 25Employees no longer part of management - - - - - -Outstanding at 31 March 2024 161,719 58,186 219,905 220,198 440,103 29 \u2013 60The number of outstanding PSUs under all ongoing programmes totals 492,357 including employees no longer part of management. In 2023/24, the cost recognised relating to PSUs amounted to DKK 10 million (2022/23: DKK 8 million).ShareholdingsShareholdings of the Board of Directors and the Executive Committee in Matas A/S and changes in share holdings in 2023/24: Purchase/Shareholding at sale in Shareholding at Market value at 1 April 2023the period31 March 202431 March 2024 No. No. No. (DKKm)Board of DirectorsLars Vinge Frederiksen, Chairman 19,095 9,864 28,959 3.4Birgitte Nielsen 3,439 - 3,439 0.4Henrik Taudorf Lorensen 2,000 - 2,000 0.2Mette Maix 1,700 - 1,700 0.2Kenneth Melchior 356 200 556 0.11)Malou Aamund- 2,000 2,000 0.2Executive CommitteeGregers Wedell-Wedellsborg 145,945 23,079 169,024 19.8Per Johannesen Madsen 30,200 20,000 50,200 5.91) Joined on 29 June 2023.Note 34 \u2013 Related partiesMatas Group\u2019s related parties 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 signifi-cant interests as well as associates.Management\u2019s remuneration is disclosed in note 33.Related party transactions with associates recognised in the income statement and the statement of financial position. (DKKm) 2023/24 2022/23Revenue 1 -Other external costs (12) (11)Receivables 1 1Trade payables - -",
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"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__188": {
"value": "Note 33 \u2013 Management\u2019s remuneration, share options and shareholdingsAt the Annual General Meeting held on 29 June 2023, it was approved that the Chair of the Board of Directors received a fixed annual fee DKK of 787,500, Deputy Chair of the Board of Directors received DKK 472,500 and board members received DKK 315,000.Chair and the members of the Audit Committee receive DKK 157,500 and DKK 78,750, respectively, the Chair and the members of the Nomination Committee receive DKK 78,750 and DKK 39,375, respectively, and the Chair and the members of the Remuneration Committee receive DKK 78,750 and DKK 39,375, respectively, in addition to the fixed annual fee for their board 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 Committee consists of a salary, pension contributions and other employee benefits. In addition, the members of the Executive Committee are eligible to receive a short-term bonus subject to achievement of certain financial targets. The Group CEO and Group CFO are eligible to receive a bonus of up to 100% of their annual base salary. Moreover, the members of the Executive Committee 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 contri-butions as at the date of grant. A breakdown of management compensation included in staff costs (see note 7) appears as follows:Fixed Pension Short-Total, salary incl. con-term including (DKKm)benefitstributionsbonus Total PSUs PSUs2023/24Gregers Wedell-Wedellsborg 6 1 11 18 8 26Per Johannesen Madsen 3 1 6 10 2 12Executive Committee, total 9 2 17 28 10 38Other executives, total 10 1 4 15 10 25Lars Vinge Frederiksen 1 - - 1 - 1Henrik Taudorf Lorensen - - - - - -Mette Maix 1 - - 1 - 1Birgitte Nielsen 1 - - 1 - 1Kenneth Melchior - - - - - -1)Lars Jensen- - - - - -2)Malou Aamund- - - - - -Board of Directors, total 3 - - 3 - 3Total 22 3 21 46 20 66Total excluding other executives 12 2 17 31 10 411) Resigned on 29 June 2023. 2) Joined on 29 June 2023.Matas A/S may terminate an employment relationship with a member of the Executive Committee by giving up to 24 months' notice. A member of the Executive Committee may terminate the employment relationship by giving at least four months' notice.\u2019 Termination benefits cannot exceed the aggregate compensation paid to the member of the Executive Committee during the last 24 months.Fixed Pension Short-Total, salary incl. con-term including (DKKm)benefitstributionsbonus Total PSUsPSUs2022/23Gregers Wedell-Wedellsborg 5 1 3 9 6 15Per Johannesen Madsen 2 - - 2 1 3Executive Committee, total 7 1 3 11 7 18Other executives, total 20 2 4 26 9 35Lars Vinge Frederiksen 1 - - 1 - 11)Lars Frederiksen- - - - - -Henrik Taudorf Lorensen - - - - - -Mette Maix 1 - - 1 - 1Birgitte Nielsen 1 - - 1 - 1Kenneth Melchior - - - - - -2)Lars Jensen- - - - - -Board of Directors, total 3 - - 3 - 33)Total 31 2 7 40 16 56Total excluding other executives 10 1 3 14 7 211) Resigned on 28 June 2022. 2) Joined on 28 June 2022. 3) Total is including roundings.One executive resigned during the financial year 2022/23.In accordance with Matas A/S' overall guidelines on incentive pay, Matas in 2023/24 granted a total of 189,027 PSUs to purchase shares in Matas A/S, consisting of 98,033 PSUs to members of the Executive Committee and 90,994 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 2025/26. 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 2025/26.Assuming minimum and maximum achievement, respectively, of the KPIs by the end of financial year 2025/26, the PSUs represent a value of DKK 12 million and DKK 25 million, respectively.Number ofNumber ofMarket value at ProgrammeemployeesPSUs grantedgrant (DKKm)2021/22 11 123,082 11 - 21Adjustment relating to employees no longer part of management (3) (31,778) (3) \u2013 (6)2021/22, adjusted 8 91,304 8 - 15Related to Executive Committee 1 44,293 4 - 7Related to Other executives 7 47,011 4 - 82022/23 12 180,248 11 - 22Adjustment relating to employees no longer part of management (1) (20,476) (1) - (2)2022/23, adjusted 11 159,772 10 - 20Related to Executive Committee 2 77,579 5 - 10Related to Other executives 9 82,193 5 - 102023/24 16 189,027 12 - 25Adjustment relating to employees no longer part of management - - -2023/24, adjusted 16 189,027 12 - 25Related to Executive Committee 2 98,033 6 - 13Related to Other executives 14 90,994 6 - 12Movements in outstanding PSUs:Gregers Per Executive Market value Wedell-JohannesenCommittee, Otherat grant (No.)WedellsborgMadsentotal Executives Total(DKKm)Outstanding at 1 April 2023 147,511 21,879 169,390 170,248 339,638 22 - 44PSUs vested in 2023/24 (47,518) - (47,518) (41,044) (88,562) (5) - (9)PSUs granted in 2023/24 61,726 36,307 98,033 90,994 189,027 12 - 25Employees no longer part of management - - - - - -Outstanding at 31 March 2024 161,719 58,186 219,905 220,198 440,103 29 \u2013 60The number of outstanding PSUs under all ongoing programmes totals 492,357 including employees no longer part of management. In 2023/24, the cost recognised relating to PSUs amounted to DKK 10 million (2022/23: DKK 8 million).ShareholdingsShareholdings of the Board of Directors and the Executive Committee in Matas A/S and changes in share holdings in 2023/24: Purchase/Shareholding at sale in Shareholding at Market value at 1 April 2023the period31 March 202431 March 2024 No. No. No. (DKKm)Board of DirectorsLars Vinge Frederiksen, Chairman 19,095 9,864 28,959 3.4Birgitte Nielsen 3,439 - 3,439 0.4Henrik Taudorf Lorensen 2,000 - 2,000 0.2Mette Maix 1,700 - 1,700 0.2Kenneth Melchior 356 200 556 0.11)Malou Aamund- 2,000 2,000 0.2Executive CommitteeGregers Wedell-Wedellsborg 145,945 23,079 169,024 19.8Per Johannesen Madsen 30,200 20,000 50,200 5.91) Joined on 29 June 2023.",
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"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"s9_notesesefdkgaap__7__187": {
"value": "Note 33 \u2013 Management\u2019s remuneration, share options and shareholdingsAt the Annual General Meeting held on 29 June 2023, it was approved that the Chair of the Board of Directors received a fixed annual fee DKK of 787,500, Deputy Chair of the Board of Directors received DKK 472,500 and board members received DKK 315,000.Chair and the members of the Audit Committee receive DKK 157,500 and DKK 78,750, respectively, the Chair and the members of the Nomination Committee receive DKK 78,750 and DKK 39,375, respectively, and the Chair and the members of the Remuneration Committee receive DKK 78,750 and DKK 39,375, respectively, in addition to the fixed annual fee for their board 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 Committee consists of a salary, pension contributions and other employee benefits. In addition, the members of the Executive Committee are eligible to receive a short-term bonus subject to achievement of certain financial targets. The Group CEO and Group CFO are eligible to receive a bonus of up to 100% of their annual base salary. Moreover, the members of the Executive Committee 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 contri-butions as at the date of grant. A breakdown of management compensation included in staff costs (see note 7) appears as follows:Fixed Pension Short-Total, salary incl. con-term including (DKKm)benefitstributionsbonus Total PSUs PSUs2023/24Gregers Wedell-Wedellsborg 6 1 11 18 8 26Per Johannesen Madsen 3 1 6 10 2 12Executive Committee, total 9 2 17 28 10 38Other executives, total 10 1 4 15 10 25Lars Vinge Frederiksen 1 - - 1 - 1Henrik Taudorf Lorensen - - - - - -Mette Maix 1 - - 1 - 1Birgitte Nielsen 1 - - 1 - 1Kenneth Melchior - - - - - -1)Lars Jensen- - - - - -2)Malou Aamund- - - - - -Board of Directors, total 3 - - 3 - 3Total 22 3 21 46 20 66Total excluding other executives 12 2 17 31 10 411) Resigned on 29 June 2023. 2) Joined on 29 June 2023.Matas A/S may terminate an employment relationship with a member of the Executive Committee by giving up to 24 months' notice. A member of the Executive Committee may terminate the employment relationship by giving at least four months' notice.\u2019 Termination benefits cannot exceed the aggregate compensation paid to the member of the Executive Committee during the last 24 months.Fixed Pension Short-Total, salary incl. con-term including (DKKm)benefitstributionsbonus Total PSUsPSUs2022/23Gregers Wedell-Wedellsborg 5 1 3 9 6 15Per Johannesen Madsen 2 - - 2 1 3Executive Committee, total 7 1 3 11 7 18Other executives, total 20 2 4 26 9 35Lars Vinge Frederiksen 1 - - 1 - 11)Lars Frederiksen- - - - - -Henrik Taudorf Lorensen - - - - - -Mette Maix 1 - - 1 - 1Birgitte Nielsen 1 - - 1 - 1Kenneth Melchior - - - - - -2)Lars Jensen- - - - - -Board of Directors, total 3 - - 3 - 33)Total 31 2 7 40 16 56Total excluding other executives 10 1 3 14 7 211) Resigned on 28 June 2022. 2) Joined on 28 June 2022. 3) Total is including roundings.One executive resigned during the financial year 2022/23.In accordance with Matas A/S' overall guidelines on incentive pay, Matas in 2023/24 granted a total of 189,027 PSUs to purchase shares in Matas A/S, consisting of 98,033 PSUs to members of the Executive Committee and 90,994 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 2025/26. 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 2025/26.Assuming minimum and maximum achievement, respectively, of the KPIs by the end of financial year 2025/26, the PSUs represent a value of DKK 12 million and DKK 25 million, respectively.Number ofNumber ofMarket value at ProgrammeemployeesPSUs grantedgrant (DKKm)2021/22 11 123,082 11 - 21Adjustment relating to employees no longer part of management (3) (31,778) (3) \u2013 (6)2021/22, adjusted 8 91,304 8 - 15Related to Executive Committee 1 44,293 4 - 7Related to Other executives 7 47,011 4 - 82022/23 12 180,248 11 - 22Adjustment relating to employees no longer part of management (1) (20,476) (1) - (2)2022/23, adjusted 11 159,772 10 - 20Related to Executive Committee 2 77,579 5 - 10Related to Other executives 9 82,193 5 - 102023/24 16 189,027 12 - 25Adjustment relating to employees no longer part of management - - -2023/24, adjusted 16 189,027 12 - 25Related to Executive Committee 2 98,033 6 - 13Related to Other executives 14 90,994 6 - 12Movements in outstanding PSUs:Gregers Per Executive Market value Wedell-JohannesenCommittee, Otherat grant (No.)WedellsborgMadsentotal Executives Total(DKKm)Outstanding at 1 April 2023 147,511 21,879 169,390 170,248 339,638 22 - 44PSUs vested in 2023/24 (47,518) - (47,518) (41,044) (88,562) (5) - (9)PSUs granted in 2023/24 61,726 36,307 98,033 90,994 189,027 12 - 25Employees no longer part of management - - - - - -Outstanding at 31 March 2024 161,719 58,186 219,905 220,198 440,103 29 \u2013 60The number of outstanding PSUs under all ongoing programmes totals 492,357 including employees no longer part of management. In 2023/24, the cost recognised relating to PSUs amounted to DKK 10 million (2022/23: DKK 8 million).ShareholdingsShareholdings of the Board of Directors and the Executive Committee in Matas A/S and changes in share holdings in 2023/24: Purchase/Shareholding at sale in Shareholding at Market value at 1 April 2023the period31 March 202431 March 2024 No. No. No. (DKKm)Board of DirectorsLars Vinge Frederiksen, Chairman 19,095 9,864 28,959 3.4Birgitte Nielsen 3,439 - 3,439 0.4Henrik Taudorf Lorensen 2,000 - 2,000 0.2Mette Maix 1,700 - 1,700 0.2Kenneth Melchior 356 200 556 0.11)Malou Aamund- 2,000 2,000 0.2Executive CommitteeGregers Wedell-Wedellsborg 145,945 23,079 169,024 19.8Per Johannesen Madsen 30,200 20,000 50,200 5.91) Joined on 29 June 2023.",
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"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"s9_notesesefdkgaap__7__191": {
"value": "Note 35 \u2013 Events after the date of the statement of financial positionNo subsequent events have occurred that materially affect Matas Group\u2019s financial position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"s9_notesesefdkgaap__7__193": {
"value": "Matas Group Domicile OwnershipParent CompanyMatas A/S DenmarkSubsidiariesMatas Operations A/S Denmark 100%Matas Property A/S Denmark 100%Firtal Group ApS Denmark 100%Firtal Web A/S Denmark 100%Firtal Tech ApS Denmark 60%Firtal Distribution ApS Denmark 100%Gr\u00e6nn A/S (former Kosmolet A/S and Miild A/S) Denmark 100%Web Sundhed ApS Denmark 100%Web-Apo ApS Denmark 100%Apo IT ApS Denmark 100%Matas Sverige AB Sweden 100%KICKS Group AB Sweden 100%Skincity Sweden AB Sweden 100%Myself & Friends AB (dormant) Sweden 100%Axbeautyhouse AB (dormant) Sweden 100% Domicile OwnershipSubsidiariesMatas Norge AS Norway 100%KICKS Norge AS Norway 100%Skincity Norway AS Norway 100%KICKS Kosmetikkedjan OY Finland 100%Skincity Finland OY Finland 100%Matas Torshavn P/F* Faroe Islands 100%Graenn GmbH* Germany 100%",
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"language": "en",
"entity": "scheme:2138004PXX8LWGHGL872",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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}