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"Fxbrl_20230428131641099": {
"value": "\n NOTES TO THE FINANCIAL STATEMENTS
\n 1.
\n GENERAL INFORMATION ON THE COMPANY AND THE GROUP
\n The Company \u201cPROFILE SYSTEMS & SOFTWARE S.A.\u201d with the distinctive name \u201cPROFILE SYSTEMS &
\n SOFTWARE\u201d (hereafter referred to as the \u2018\u2018Company\u2019\u2019, or the \u2018\u2018Parent\u2019\u2019, or \u201cProfile\u201d) and its subsidiaries
\n (hereafter jointly referred to as the \u2018\u2018Group\u2019\u2019) have principal activities, in accordance with article 3 of its
\n Articles of Incorporation, in the manufacturing and marketing of software and PCs, providing data
\n transmission services through selected and other communication networks. The Company\u2019s registered
\n office is at 199 Syngrou Avenue, Nea Smyrni and has 107 employees at 31.12.2022, while the Group has
\n 197 employees in total.
\n The Company\u2019s shares are traded on the Athens Stock Exchange. The annual financial statements of the
\n Company and the Group for the year ended December 31, 2022 have been approved by the Board of
\n Directors April 6, 2023.
\n \n 2.
\n BASIS OF PREPARATION OF THE ANNUAL FINANCIAL STATEMENTS
\n 2.1 Basis of preparation of the financial statements
\n The consolidated financial statements for the year ended December 31, 2021 have been prepared in
\n accordance with International Financial Reporting Standards (IFRS) issued by the International
\n Accounting Standards Board (\u201cIASB\u201d), as endorsed by the European Union (\u201cEU\u201d), and present the
\n financial position, results of operations and cash flows of the Group on a going concern basis and the
\n accrual principle. Management has concluded that the going concern basis of preparation of the
\n accounts is appropriate. The consolidated financial statements have been prepared in accordance with
\n the historical cost basis except for the financial instruments which are measured at fair value through
\n profit and loss.
\n The preparation of financial statements, in accordance with IFRS, requires the use of certain critical
\n accounting estimates and assumptions. It also requires management to exercise its judgment in the
\n process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgment or
\n complexity, or areas where assumptions and estimates are significant to the consolidated financial
\n statements are disclosed in Note 2.4 \u201cSignificant accounting estimates and judgements\u201d. Estimates and
\n judgements are continuously evaluated and are based on historical experience and other factors,
\n including expectations of future events as assessed to be reasonable under normal circumstances.
\n It is noted that for better and more analytical presentation, the account \u201cTrade and Other Payables\u201d of
\n the comparable figures, is analysed in the accounts \u201cTrade Payables\u201d, \u201cOther Payables\u201d and \u201cSocial
\n Security and other tax liabilities\u201d.
\n \n \n 2.2 Group structure and basis of consolidation
\n The attached Group financial statements comprise the financial statements of the Parent Company in
\n addition to the consolidated financial statements of the Group and its subsidiaries on which Profile has
\n the ability to exercise control. All subsidiaries (companies in which the Group has direct or indirect
\n ownership of 50% or more voting interest or has the power to control the Board of the investees) have
\n been consolidated.
\n At each reporting period, the Group reassesses whether it exercises effective control over the
\n investments, in case there are events and circumstances indicating a change in effective control\u2019s
\n indications. Subsidiaries are consolidated from the date on which effective control is transferred to the
\n Group and cease to be consolidated from the date on which control is transferred out of the Group.
\n The financial statements of the subsidiaries are prepared for the same reporting period as the parent
\n company using consistent accounting policies.
\n Gain or losses of subsidiaries, along with other comprehensive income, are attributed to the non-
\n controlling interest even if that results in a deficit balance.
\n \n \n \n \n \n \n \n All intra-group balances transactions and unrealized gains and losses resulting from intra-group
\n transactions are eliminated in full in the consolidated financial statements. Where necessary, accounting
\n policies for subsidiaries have been revised to ensure consistency with the policies adopted by the Group.
\n A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity
\n transaction. If the Group loses control over a subsidiary, it:
\n \uf0fc
\n Derecognizes the assets (including goodwill) and liabilities of the subsidiary;
\n \uf0fc
\n Derecognizes the carrying amount of any non-controlling interest;
\n \uf0fc
\n Recognizes the fair value of any investment retained;
\n \uf0fc
\n Recognizes any surplus or deficit in profit or loss;
\n \uf0fc
\n Reclassifies the parents\u2019 share of components previously recognized in other comprehensive income
\n to profit and loss.
\n Investments in subsidiaries in the separate financial statements are accounted for at cost less any
\n accumulated impairment.
\n The following table shows the subsidiaries included in the consolidation together with the relative
\n Group participation rates as well as the activity of each subsidiary.
\n Name of Company
\n Headquarter
\n Country
\n Activity
\n % Group
\n Participation
\n Relationship
\n Type of
\n Consolidation
\n GLOBAL SOFT SA
\n Greece
\n IT Company
\n 97,09%
\n Direct
\n Total
\n COMPUTER
\n INTERNATIONAL
\n FRANCHISE LTD
\n Greece
\n IT Seminars
\n 50,18%
\n Direct
\n Total
\n PROFILE
\n SYSTEMS
\n &
\n SOFTWARE
\n (CYPRUS)
\n LTD
\n Cyprus
\n IT Company
\n 100,00%
\n Direct
\n Total
\n PROFILE
\n SOFTWARE
\n (UK) LTD
\n **
\n United
\n Kingdom
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE DIGITAL S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n LOGIN S.A.*
\n France
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE
\n TECHNOLOGIES
\n COMMERCAIL
\n AND
\n INDUSTRIAL COMPANY
\n SINGLE MEMBER S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n CENTEVO AB***
\n Sweden
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n * The indirect participation in LOGIN SA is at 100% through the participation of the subsidiaries Profile C
\n \u03a5
\n (99,92%) and Profile
\n U
\n \u039a
\n (0,08%).
\n ** Participation in PROFILE SOFTWARE (UK) LTD is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE
\n (CYPRUS) LTD.
\n *** Participation in CENTEVO AB is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD.
\n \n \n \n 2.3 Foreign Currency
\n a) Functional currency and presentation currency
\n The Group\u2019s consolidated financial statements are presented in Euro (\u201cEUR\u201d), which is also the parent
\n company\u2019s functional currency since 1 January 2002.
\n b) Foreign currency transactions
\n Transactions in foreign currencies are translated at Euro based on the exchange rates prevailing at the
\n dates of the transactions. Claims and liabilities denominated in a foreign currency at the date of
\n preparation of the financial statements are adjusted to reflect the exchange rates at the date of
\n preparation. Gains and losses arising from such transactions (and from the translation of assets and
\n liabilities denominated in a foreign currency) are recognized in the income statement except when they
\n are included in equity as recognized cash flow hedges
\n \n \n \n \n \n c) Subsidiaries of the Group
\n The translation of the financial statements of the Group companies that have a different functional
\n currency from the Parent company is as follows:
\n 1.1
\n Assets and liabilities are translated at the exchange rates effective at the balance sheet date.
\n 2.1
\n Equity funds are converted using the exchange rates that existed at the date they were created.
\n 3.1
\n Revenues and expenses are translated at the average exchange rates of the reporting period.
\n Foreign currency difference are recognized in the equity reserve and transferred to the profit and loss
\n statement together with sale transactions. Goodwill and fair value adjustments arising from the
\n acquisition of foreign operations are translated using the effective exchange rates as at the balance
\n sheet date.
\n \n \n 2.4
\n Significant Accounting Estimates and Judgements:
\n The preparation of financial statements, in accordance with IFRS, requires management to make
\n judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and
\n disclosure of contingent assets and liabilities, as well as, revenue and expenses as of the reporting
\n period. Actual results may differ from those estimates.
\n The Group makes accounting estimates, assumptions and judgments in order to apply the most
\n appropriate accounting principles in relation to the future development of events and transactions.
\n These estimates, assumptions and judgments are periodically reviewed to reflect current data and
\n reflect current risks and are based on management's previous experience of the level / volume of related
\n transactions or events. The key estimates and judgments that refer to data the evolution of which could
\n affect the items of the financial statements in the next 12 months are as follows:
\n (a) Income tax
\n According to IAS 12, income tax provisions are based on estimations as to the taxes that shall be paid to
\n the tax authorities and include the current income tax for each fiscal year, the provision for additional
\n taxes which may arise from future tax audits and the recognition of future tax benefits (Note 9). The
\n final clearance of income taxes may be different from the relevant amounts which are included in these
\n financial statements.
\n (b) Deferred tax assets:
\n Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable
\n profit will be available against which the losses can be utilized. Significant management judgement is
\n required to determine the amount of deferred tax assets that can be recognized, based upon the likely
\n timing and level of estimated future taxable profits together with future tax planning strategies.
\n (c) Provision for doubtful receivables:
\n The Company\u2019s Management periodically reassesses the adequacy of the provision for doubtful
\n receivables in relation to its credit policy and taking into account the legal advisor's information that
\n arises from the processing of historical data and recent or/and anticipated developments in the affairs
\n managed, as well as its assessment/judgement on the effect of other factors on the collectability of
\n these receivables. The Group\u2019s doubtful receivables are assessed by the Management on a case by case.
\n With respect to non-doubtful trade receivables, the Group applies the simplified approach of IFRS 9 and
\n calculates the expected credit losses over the life of the receivables. To this end, it uses a table to
\n measure the projections in a way that reflects past experience and forecasts of the future financial
\n situation of customers and the economic environment. At each balance sheet date, the historical
\n percentages used, and the estimates of the future financial situation are updated. The correlation
\n between the historical data, the future financial situation and the expected credit losses includes
\n significant estimates. The amount of expected credit losses depends to a large extent on changes in the
\n conditions and forecasts of the future financial situation.
\n \n \n \n \n \n (d) Internally produced intangible assets:
\n Development costs associated with internally generated intangible assets are capitalized in accordance
\n with the Company's accounting policies. The initial capitalization of costs is based on management's
\n judgment that future economic benefits will flow to the Company from the use of internally generated
\n intangible assets.
\n (e) Impairment testing on goodwill and intangible assets:
\n The Group assesses whether there is impairment of goodwill and intangible assets at least once a year
\n (or when there are indications of a change in value) and examines the events or conditions that render
\n the possibility of impairment, such as a significant adverse change in the business environment or a
\n decision to sell or dispose a unit or segment (Note 12). If there is evidence of impairment, the
\n recoverable amount (which is the greater of the fair value less costs to sell and the value in use) of the
\n respective cash-generating unit in which the goodwill has been allocated is calculated. Value in use is
\n estimated using the method of discounted cash flow. In applying this methodology, account is taken of
\n historical operating results, future corporate plans, economic extensions as well as market data
\n (statistical and not) that are estimated by the Management. If the recoverable amount is lower than the
\n carrying amount, then the carrying amount needs to be reduced to the recoverable amount and such
\n difference is recognized to the statement of Profit and Loss.
\n \n \n \n 3.
\n SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
\n The main accounting policies applied in the preparation of the consolidated financial statements and
\n the separate financial statements of the parent are set out below.
\n \n o
\n Tangible assets
\n Property, plant and equipment is stated at cost less accumulated depreciation and any accumulated
\n impairment losses. Repairs and maintenance costs are expensed as incurred. Significant improvements
\n are capitalized to the cost of the related asset if such improvements increase the life of the asset,
\n increase its production capacity or improve its efficiency. The cost and related accumulated depreciation
\n of assets retired or sold are removed from the accounts at the time of sale or retirement and any gain
\n or loss is included in the statement of Profit and Loss. Profit and losses arising from the write-off of
\n assets are included in the statement of Profit and Loss this asset is written-off. The land is not
\n depreciated. Depreciation is calculated using the straight-line method over its estimated useful lives, as
\n follows:
\n Tangible assets
\n Years
\n Buildings
\n 36
\n Cars
\n 5-10
\n Equipment
\n 4-5
\n The residual values and useful lives of tangible assets are reviewed in each annual balance sheet. When
\n the carrying values of tangible assets exceed their recoverable amount, differences (impairment) are
\n recognized as expense in the profit or loss statement.
\n \n \n o
\n Intangible assets
\n Goodwill
\n Goodwill represents the difference between the cost of acquisition and the fair value of the Group's
\n share of the net assets of the subsidiary at the acquisition date. Goodwill on the acquisition of
\n subsidiaries is included in intangible assets. At the end of each period, the Group carries out an analysis
\n of the assessment of the recoverability of the carrying amount of goodwill. If the carrying amount
\n exceeds the recoverable amount, a provision for devaluation is immediately formed. The gain or loss on
\n the sale of a company includes the book value of the goodwill associated with the company sold.
\n Intangible assets
\n \n \n \n \n \n The software programs concern the cost of purchasing or self-production, software such as payroll,
\n materials, services, and any expense incurred in developing software in order to put it into operation.
\n Costs that enhance or extend the performance of software programs beyond their original specifications
\n are recognized as capital expenditure and added to the original cost of the software. The cost of
\n acquiring and developing software recognized as intangible assets is depreciated using the straight-line
\n method over its useful life (5-6 years).
\n The expenditures for software development which are controlled by the Group, are recognized as
\n intangible assets when the Group can demonstrate:
\n 1.
\n The technical feasibility of completing the intangible asset so that the asset will be available for use
\n or sale;
\n 2.
\n Its intention to complete the intangible asset in order to use it or sell it;
\n 3.
\n Its ability to use it or sell it;
\n 4.
\n How the asset will generate future economic benefits;
\n 5.
\n The availability of resources to complete the asset; and
\n 6.
\n The ability to measure reliably the expenditure during development.
\n The other intangible assets are initially recognized during the date of acquisition and they are carried at
\n cost less any accumulated amortization throughout their useful life (6-8 years).
\n \n \n o
\n Impairment of Non-Current Assets
\n Apart from goodwill, which is tested for impairment on an annual basis, the carrying values of other
\n non-current assets are examined at each balance sheet date and reviewed for impairment whenever
\n events or changes in circumstances indicate that the carrying value may not be recoverable. Whenever
\n the carrying value of an asset exceeds its recoverable amount an impairment loss is recognized in the
\n statement of Profit and Loss. The recoverable amount is measured as the higher of fair value less cost
\n to sell and value in use.
\n Fair value less cost is the amount for which the asset could be exchanged in an arm\u2019s length transaction
\n between knowledgeable, willing parties, after deducting any direct incremental selling costs, while value
\n in use is the present value of estimated future cash flows expected to arise from continuing use of the
\n asset and from its disposal at the end of its useful life.
\n For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are
\n separately identifiable cash flows. Impairment losses which were accounted for in prior years are
\n reversed only when there is sufficient evidence that the assumptions used in determining the
\n recoverable amount have changed. In these circumstances, the related reversal is recognized as income.
\n The carrying amount of a non-current asset after the reversal of the impairment loss, cannot exceed the
\n carrying amount of the asset, if the impairment loss had not been recognized. Probable impairment of
\n goodwill is not reversed.
\n \n \n o
\n Inventories
\n Inventories are stated at the lower of cost and net realizable value. Cost is determined using the
\n weighted average cost method. It does not include borrowing costs. Net realizable value is the estimated
\n selling price in the ordinary course of business, less estimated costs of completion and estimated costs
\n necessary to make the sale, where applicable.
\n \n \n \n o
\n Financial assets-Initial recognition and measurement
\n A financial instrument is any contract that gives rise to a financial asset of one entity and a financial
\n liability or equity instrument of another entity.
\n Initial Recognition and Measurement
\n The Group and the Company classifies the Financial assets in the below categories:
\n \n \n \n \n \n \n \n \uf0fc
\n Financial assets measured at fair value through profit or loss (please see note 18. Short-term
\n Investments and note 31. Fair Value Measurement);
\n \uf0fc
\n Financial assets designated at fair value through OCI; and
\n \uf0fc
\n Financial assets measured at amortized cost.
\n The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual
\n cash flow characteristics and the Group\u2019s business model for managing them.
\n The Group and the Company initially measures a financial asset at its fair value plus, in the case of a
\n financial asset not at a fair value through profit or loss, transaction costs. The transaction costs of
\n financial assets measured at fair value through profit or loss. Trade receivables are initially measured at
\n the transaction price.
\n Under IFRS 9, debt financial instruments are subsequently measured at amortized cost, fair value
\n through other comprehensive income (OCI) or fair value through profit or loss. The classification is based
\n on two criteria: a) the business model for managing the assets and b) whether the instruments\u2019
\n contractual cash flows represent \u201csolely payments of principal and interest\u201d on the principal amount
\n outstanding (the \u2018SPPI criterion\u2019).
\n The classification and measurement of the Group\u2019s and the Company\u2019s debt financial assets are, as
\n follows:
\n a) Financial assets at fair value through profit or loss.
\n Financial assets at fair value through profit or loss include financial assets held for trading, financial
\n assets designated upon initial recognition at fair value through profit or loss, or financial assets
\n mandatorily required to be measured at fair value.
\n Financial assets are classified as held for trading if they are acquired for the purpose of selling or
\n repurchasing in the near term.
\n Financial assets with cash flows that are not solely payments of principal and interest are classified and
\n measured at fair value through profit or loss, irrespective of the business model.
\n (b) Financial assets at amortized cost
\n The Group measures financial assets at amortized cost if both of the following conditions are met: a)
\n The financial asset is held within a business, model with the objective to hold financial assets in order to
\n collect contractual cash flows and b) the contractual terms of the financial asset give rise on specific
\n dates to cash flows that are solely payments of principal and interest on the principal amount
\n outstanding.
\n Financial assets at amortized cost are subsequently measured using the effective (EIR) method and are
\n subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized,
\n modified or impaired.
\n (c) Financial assets at fair value through OCI
\n Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity
\n instruments designated at fair value through OCI when they meet the definition of equity under IAS 32
\n \u201cFinancial Instruments: Presentation\u201d and are not held for trading. The classification is determined on
\n an instrument-by-instrument basis.
\n Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized
\n as other income in the statement of profit or loss when the right of payment has been established,
\n except when the Group benefits from such proceeds as a recovery of part of the cost of the financial
\n asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through
\n OCI are not subject to impairment assessment.
\n \n \n o
\n Derecognition and impairment
\n \n Derecognition
\n A financial asset is primarily derecognized when:
\n \u2022 The rights to receive cash flows from the asset have expired, or
\n \n \n \n \n \n \u2022 The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation
\n to pay the received cash flows in full without material delay to a third party under a \u2018pass-through\u2019
\n arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset,
\n or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset,
\n but has transferred control of the asset.
\n When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass-
\n through arrangement, it evaluates if, and to what extent, it has retained the risks and rewards of
\n ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the
\n asset, nor transferred control of the asset, the Group continues to recognize the transferred asset to the
\n extent of its continuing involvement. In that case, the Group also recognizes an associated liability. The
\n transferred asset and the associated liability are measured on a basis that reflects the rights and
\n obligations that the Group has retained.
\n \n \n Impairment
\n The Group and the Company recognize impairment losses for expected credit losses for all financial
\n assets other than those measured at fair value through profit or losses.
\n For trade receivables, the Group and the Company applies a simplified approach in calculating ECLs
\n based on lifetime ECLs at each reporting date.
\n For other financial assets, the ECL is based on the 12-month ECL. The 12-month ECL is the portion of
\n lifetime ECLs that results from default events on a financial instrument that are possible within 12
\n months after the reporting date. However, when there has been a significant increase in credit risk since
\n origination, the allowance will be based on the lifetime ECL.
\n \n \n o
\n Loans and borrowings
\n Loans are initially recognized at their fair value, less any direct expense arising from the transaction.
\n Subsequently, they are measured at amortized cost based on the effective interest rate method.
\n Profit or loss is recognised in the profit and loss account either through the depreciation procedure or
\n when the related liabilities are written off.
\n \n \n o
\n Trade receivables
\n Trade receivables, which generally have 30 to 120-day terms, are recognised initially at fair value and
\n subsequently measured at amortized cost using the effective interest method, less provision for
\n impairment.
\n Trade receivables include bills of exchange and promissory notes from customers.
\n For trade receivables which are not in default, the Group applies the simplified approach, in accordance
\n with IFRS 9 and calculates ECLs based on lifetime expected credit losses. The Group has established a
\n provision matrix that is based on the Group\u2019s historical credit loss experience, adjusted for forward-
\n looking factors specific to the debtors and the economic environment. On the other hand, trade
\n receivables in default are assessed on a case by case basis. The amount of the provision is recognized in
\n the statement of Profit and Loss and is included in \u201cSelling and distribution expenses\u201d.
\n \n \n o
\n Cash and cash equivalents
\n The Group considers time deposits and other highly liquid investments with original maturity of three
\n months or less, to be cash equivalents. For the purpose of the cash flow statement, cash and cash
\n equivalents consist of cash at hand and in banks and of cash and cash equivalents as defined above.
\n \n \n o
\n Leases
\n Company as lessee
\n The company recognizes a right-of-use asset and a lease liability at the beginning of the lease. The right-
\n of-use is initially measured at cost, which includes the amount of the initial recognition of the lease
\n liability, any lease payments that were performed at the beginning or before the start of the lease minus
\n \n \n \n \n \n any optional lease motives received, any initial direct costs and the assessment of the obligation for
\n eventual costs for the recovery of the right-of-use asset.
\n After the initial recognition, the right-of-use is measured at the acquisition value minus the accumulated
\n depreciation and any impairment losses, adjusted to the potential revaluation of the lease liability.
\n The right-of-use is depreciated on a straight line basis until the end of the lease period, unless the lease
\n contract provides for a transfer of ownership to the company at the end of the lease period of the asset
\n in question. In such case, the right-of-use is depreciated during the useful life of the asset. In addition,
\n the right-of-use is assesed for impairment losses, if any, and is adjusted accordingly in the case of
\n revaluation of the lease liability.
\n The lease liability at the initial recognition consists of the present value of the remaining future
\n payments. The company in order to discount the remaining future payments uses the interest rate
\n implicit in the lease and if that rate cannot be readily determined, the incremental borrowing rate is
\n used.
\n The lease payments that are included in the measurement of the lease liability include the following:
\n - fixed payments,
\n - variable payments depending on an index or an interest rate,
\n - amounts that are expected to be paid based on the guarantees of residual values,
\n - the exercise price that the company expects to apply and penalties for contract termination, if at the
\n definition of the lease duration, the exercise of the termination right from the company has been
\n considered.
\n After the commencement of the lease, the liability is reduced by the lease payments, increased by the
\n financial expense and reassessed for any revaluations or modifications of the lease.
\n A reassessment is performed when there is a modification in the future lease payments that can be
\n derived from the modification of an index or if there is a modification in the company\u2019s assessment for
\n the amount expected to be paid for the guarantee of a residual value, modification in the lease duration
\n and modification in the assessment of the exercise of the call option of the asset in question, if any.
\n When the lease liability is readjusted, a respective readjustment is performed on the accounting value
\n of the right-of-use or it\u2019s included in the results when the accounting value is reduced to null.
\n In accordance to the policy that the company opted to use, the right-of-use is recognised in a separate
\n line in the financial statements under the title \u201cRight-of-use assets\u201d and the lease liability separate from
\n the other liabilities under the account \u201cLong-term lease liabilities\u201d and \u201cShort-term lease liabilities\u201d. In
\n the cases where the company is a sub-lessor in an operating lease, the right-of-use that relates to the
\n main contract is included in the category \u201cProperty investments\u201d.
\n The company opted to use the exception provided under IFRS 16 and not to recognise right-of-use and
\n lease liability for leases that their duration does not exceed 12 months or for leases in which the asset
\n is of low value (value less than \u20ac 5.000 when new).
\n Company as lessor
\n i. Finance leases: In the case of finace lease in which the company acts as lessor, the total amount of the
\n lease under the respective contract, is recorded under the category of loans and trade receivables. The
\n difference between the present value (net investment) of the lease and the total amount of the lease,
\n is recognised as a deferred interest and is recorded as a reduction of the receivable. The lease receipts
\n reduce the total lease receivable, while the financial income is recognised under the effective basis. The
\n lease receivables are assessed for impairment, as per IFRS 9.
\n ii. Operating leases: In the case of operating lease, the company records the leased asset as part of the
\n company\u2019s assets, depreciating it based on its useful life. The lease amounts that relate to the use of the
\n leased asset, are recognised as other income, under the effective basis.
\n When the company is a middle lessor, it asseses the sublease category through the right-of-use of the
\n main lease, meaning that the company compares the terms of the main lease with the terms of the
\n sublease. On the contrary, if the main lease is a short-term lease on which the company applies the
\n exception described above, then it records the sublease as an operating lease. In such case, the company
\n recognises the lease amounts related to the sublease of the asset, as other income, under the effective
\n basis.
\n \n \n \n \n \n \n o
\n Income Taxes (Current and Deferred)
\n Current and deferred income taxes are computed based on the separate financial statements of each of
\n the entities included in the consolidated financial statements, in accordance with the tax rules in force
\n in Greece or other tax jurisdictions in which entities operate.
\n Income tax expense consists of income taxes for the current year based on each entity\u2019s profits as
\n adjusted in its tax returns, additional income taxes resulting from the audits of the tax authorities and
\n deferred income taxes, using substantively enacted tax rates.
\n Deferred income taxes are provided using the liability method for all temporary differences arising
\n between the tax base of assets and liabilities and their carrying values for financial reporting purposes.
\n Deferred income tax liabilities are recognized for all taxable temporary differences:
\n \uf0fc
\n Except where the deferred income tax liability arises from goodwill amortization or the initial
\n recognition of an asset or liability in a transaction that is not a business combination and, at the
\n time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future.
\n Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available
\n against which the deductible temporary differences and the carry-forward of unused tax losses can be
\n utilized.
\n \uf0fc
\n Except where the deferred income tax asset relating to the deductible temporary differences arises
\n from the initial recognition of an asset or liability in a transaction that is not a business combination
\n and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future and there will be available taxable profit which will be used against temporary
\n differences
\n Deferred tax assets are reviewed at each financial position date and reduced to the extent that it is no
\n longer probable that sufficient taxable profit will be available to allow all or part of the deferred income
\n tax asset to be utilized.
\n Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to
\n the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have
\n been enacted or substantively enacted at the financial position date.
\n \n \n \n o
\n Staff Retirement Indemnities
\n Staff retirement obligations are calculated at the present value of the future retirement benefits
\n deemed to have accrued, based on the employees earning retirement benefit rights steadily throughout
\n the working period. The reserve for retirement obligations is calculated based on financial and actuarial
\n assumptions and are determined using the projected unit credit actuarial valuation method (Project
\n United Credit Method). Actuarial gains and losses are now recognized in other comprehensive income
\n (OCI) and permanently excluded from profit and loss; expected returns on plan assets are no longer
\n recognized in profit or loss, instead, there is a requirement to recognize interest on the net defined
\n benefit liability (asset) in profit or loss, calculated using the discount rate used to measure the defined
\n benefit obligation, and; unvested past service costs are now recognized in profit or loss at the earlier of
\n when the amendment occurs or when the related restructuring or termination costs are recognized.
\n \n \n \n \n \n \n o
\n Provisions and Contingencies
\n Provisions are recognized when the Group has a present legal or constructive obligation as a result of
\n past events, it is probable that an outflow of resources embodying economic benefits will be required
\n to settle this obligation and a reliable estimate of the amount of the obligation can be made.
\n Provisions are reviewed at each statement of financial position date and adjusted to reflect the present
\n value of the expenditure expected to be required to settle the obligation. When the effect of time value
\n of money is material, provisions are determined by discounting the expected future cash flows at a pre-
\n tax rate that reflects current market assessments of the time value of money and, where appropriate
\n the risks specific to the liability.
\n Contingent liabilities are not recognized in the financial statements but are disclosed unless the
\n possibility of an outflow of resources embodying economic benefits is remote. Contingent assets are not
\n recognized in the financial statements but are disclosed when an inflow of economic benefits is
\n probable.
\n \n \n \u00a0
\n \n o
\n Government grants
\n Government grants, which are related to the subsidization of tangible fixed assets, are recognized when
\n there is reasonable assurance that the grant will be received, and all attaching conditions will be
\n complied with. Grants relating to assets are recognized as deferred income and amortized in accordance
\n with the useful life of the related asset. When the grant relates to an expense item, it is recognized as
\n income over the periods necessary to match the grant on a systematic basis to the costs that it is
\n intended to compensate.
\n \n \u00a0
\n \n o
\n Revenue Recognition
\n Revenue is defined as the amount that an economic entity expects to receive in return for the goods or
\n services that has transferred to a customer, except the amounts that are received on behalf of third
\n parties (VAT, other sales taxes, etc.). An economic entity recognizes revenues when (or as) it satisfies
\n the obligation of a contract execution, by transferring the promised goods or services to the customer.
\n The customer takes over the control of the good or the service, if he/she has the ability to direct the use
\n and assume all the benefits from this good or service. The control is transferred during a period or at a
\n single point in time. The revenue from the sale of goods is recognised when the control of the good is
\n transferred to the customer, usually at its delivery, and there is no unfulfilled obligation that could
\n influence the acceptance of the good from the customer. The revenue from the provision of services is
\n recognised in the accounting period in which the services are provided and is allocated according to the
\n nature of the provided services, using either output methods, or input methods. The trade receivable is
\n recognised when there is an unconditional right for the economic entity to receive the return for the
\n provided contracted services towards the customer. The contracted asset is recognised when the group
\n (or the company) has satisfied its obligations towards the customer, before the customer pays or before
\n the payment is due, for example when the goods or services are transferred to the customer before the
\n company\u2019s (or the group\u2019s) right for the issuance of an invoice. The contractual liability is recognised
\n when the group (or the company) receives an amount from the customer (prepayment) or when it
\n maintains a right on an amount which is deffered income, before the execution of the contractual
\n obligations and the transfer of the goods or services. The contractual liability is derecognized when the
\n contractual obligations are executed and the revenue is recorded in the financial statements.
\n The revenue from operating leases is recognised in the results through the fixed method during the lease
\n period.
\n The revenue from interest is recognised with the use of the real interest rate. When there is an
\n impairment of the loans or receivables, their accounting value is reduced to their recoverable value
\n which is the present value of the expected future cash flows discounted with the initial real interest rate.
\n \n \n \n \n \n Consequently, revenue from interest is accounted with the same interest rate (initial real rate) on the
\n impaired (new book) value.
\n The revenue from dividend is recognised in the financial statements when their receipt right has been
\n established.
\n \n \n o
\n Borrowing Costs
\n Borrowing costs are recognized as expense in the period in which they are incurred.
\n \n \n o
\n Dividend distribution
\n The distribution of dividends to the parent's shareholders is recognized as a liability in the financial
\n statements when the distribution is approved by the Shareholders' Ordinary General Meeting.
\n \n \n o
\n Fair value measurement
\n The Group measures financial instruments at fair value through profit or loss at fair value at each balance
\n sheet date (please see note 18 \u201cShort term investments\u201d and note 31 \u201cFair Value Measurement\u201d).
\n The fair value of an asset is the value considered to be received for the sale of an asset or paid for the
\n settlement of a liability in a normal transaction and in the open market at the valuation date. Fair value
\n measurement is based on the assumption that the transaction of the sale of the asset or the transfer of
\n the liability occurs either:
\n (1)
\n In the primary market for the asset or liability, or
\n (2)
\n In the absence of a main market, in the most advantageous market for the asset or liability.
\n The main or most advantageous market should be accessible to the Group. The fair value of an asset or
\n liability is measured on the basis of all assumptions that market participants use in the valuation of an
\n asset or liability, provided that the market participants act on their financial interest.
\n Measuring the fair value of a non-financial asset takes into account the ability of market participants to
\n generate economic benefits from the use of the asset in its highest and best use or sale to another
\n market participant that will use the asset for higher and better use. The Group uses valuation techniques
\n that are appropriate to the circumstances and for which sufficient data are available to measure fair
\n value by maximizing the use of relevant observable inputs and minimizing the use of non-observable
\n inputs.
\n All assets and liabilities for which the fair value was measured or disclosed in the financial statements
\n are classified within the fair value hierarchy as follows:
\n Level 1 - Observed / Listed (unadjusted) market prices in active markets for similar assets or liabilities.
\n Level 2 - Valuation techniques for which inputs that are relevant to fair value measurement, except for
\n official stock prices included in Level 1, are directly or indirectly observable.
\n Level 3 - Valuation techniques for which inputs that are relevant to measuring fair value are not
\n observable.
\n For the assets and liabilities recognized in the financial statements, the Group determines on a regular
\n basis whether transfers have occurred between the levels of the hierarchy at the end of each reporting
\n period.
\n For the purpose of fair value disclosures, the Group determines the categories of assets and liabilities
\n based on the nature, characteristics and risks of the asset or liability and the level of the fair value
\n hierarchy as explained above.
\n \n \n o
\n Segment reporting
\n A business segment is defined as a group of assets and functions which provide products and services
\n that are subject to different risks and returns than those of other business segments. A geographic
\n \n \n \n \n \n segment is defined as a geographical area, where products and services are provided, and which is
\n subject to different risks and returns from other areas.
\n \n \n \n 4.
\n \u039d
\n EW STANDARDS, INTERPRETATIONS AND AMENDMENT OF EXISTING STANDARDS
\n The accounting policies adopted are consistent with those adopted in the previous financial year, except
\n for the following standards which the Group has adopted on January 1, 2022.
\n New standards, standard modifications and interpretations have been issued and are mandatory for
\n annual accounting periods starting on 1st January 2022 or later.
\n Where the amendments and interpretations in force for the first time in the financial year 2021 are not
\n mentioned otherwise, they have no effect on the (consolidated) financial statements of the Group (the
\n Company). The Group (Company) did not adopt early standards, interpretations or modifications issued
\n by the I.A.S.B. and adopted by the European Union but not mandatory in 2022.
\n Annual Improvements to International Financial Reporting Standards 2018-2020
\n On 14 May 2020, the International Accounting Standards Board issued the annual improvements
\n containing the following amendments to the International Financial Reporting Standards, which apply
\n to annual periods beginning on or after 1 January 2022:
\n \u2022
\n IFRS 1 First-time application of International Financial Reporting Standards \u2013 First-time
\n application of IFRS to a subsidiary
\n The amendment allows the subsidiary to apply paragraph D16(a) of the Appendix to IFRS 1 to
\n measure cumulative foreign exchange differences using the amounts reported by its parent that
\n are based on the transition date of the non-, which are based on the date of transition of the
\n parent to IFRSs.
\n \u2022
\n IFRS 9 Financial Instruments \u2013 Remuneration and 10% test for the write-off of financial
\n liabilities
\n The amendment clarifies which fees an entity should include when applying the 10% test in
\n paragraph B.3.3.6 of IFRS 9 to determine whether it should write off a financial liability. The entity
\n includes fees paid or received between the entity (borrower) and the lender, including fees paid or
\n received either by the entity or the lender on behalf of another party
\n .
\n \u2022
\n IFRS 16 Leases \u2013
\n Lease Incentives
\n The amendment removed the example for payments by the lessor on lease improvements in
\n illustrative example 13 of the standard, in order to avoid any confusion about the accounting
\n treatment of lease incentives that may arise from the way lease incentives are presented in the
\n example.
\n \u2022
\n IAS 41 Agriculture - Taxation on fair value measurements
\n The amendment removes the requirement in paragraph 22 of IAS 41 for entities not to include
\n cash flows from taxation when measuring biological assets using the present value technique.
\n \u0391
\n This amendment ensures consistency with the requirements of IFRS 13.
\n \u2022
\n IAS 16 Property, Plant and Equipment (Amendment) \u2013 \u2018Amounts received before the
\n foreseeable financial year\u2019
\n On May 14, 2020, the International Accounting Standards Board adopted an amendment to IAS
\n 1. The amendment changes the way the cost of the good functioning test of the asset and the
\n net proceeds of the sale from sales of assets produced during the process of placing the asset in
\n the specific location and condition are recorded. The revenue and expenditure on the
\n production of these products will now be entered in the profit and loss account instead of
\n appearing downwards in the cost of purchasing fixed assets. It also requires entities to disclose
\n \n \n \n separately the amounts of income and expenses related to such produced items that are not a
\n result of the entity\u2019s normal activity.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2022.
\n \u2022
\n IAS 37 Provisions, Contingent Liabilities and Contingent Assets (Amendment) \u2013 \u2018Onerous
\n Contracts \u2013 Cost of fulfillng a
\n contract\u2019
\n On May 14, 2020 the International Accounting Standards Board has issued an amendment to
\n IAS 37. The amendment shall specify which costs an entity should include in determining the
\n cost of performing a contract for the purpose of assessing whether the contract is burdensome.
\n The amendment clarifies that \u2018the cost of performing a contract\u2019 includes the directly associated
\n cost of performing that contract and the allocation of other costs directly related to its
\n execution. The amendment also specifies that, before recognising a separate provision for a
\n forbearance contract, an entity shall recognise any impairment loss on the assets used to meet
\n the contract, rather than assets that were devoted only to that contract.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2022.
\n \u2022
\n IFRS 3 Business Combinations (Amendment) \u2013 \"Reference to Conceptual Framework\"
\n On 14 May 2020, the IASB issued the 'Reporting to the Conceptual Framework (Amendments to
\n IFRS 3)' with amendments to IFRS 3 'Business Combinations'. The amendment updated the
\n standard to refer to the Conceptual Framework for Financial Reporting issued in 2018, when it
\n needs to be specified what constitutes an asset or liability in a business combination. In addition,
\n an exemption was added for certain types of liabilities and contingent liabilities acquired in a
\n business combination. Finally, it is clarified that the acquirer should not recognise contingent
\n assets as defined in IAS 37 at the date of acquisition.
\n The amendment applies to the annual accounting periods beginning on or after 1st January
\n 2022.
\n Standards and Interpretations mandatory for subsequent periods that have not been applied
\n earlier by the Company (or the Group) and have been
\n adopted by the EU:
\n The following amendments are not expected to have a material impact on the financial
\n statements of the Company (and/or the Group) unless otherwise stated.
\n \u2022
\n IFRS 17 Insurance Contracts
\n On May 18, 2017, the IASB issued IFRS 17, which, together with the amendments issued on 25
\n June 2020, supersedes the existing IFRS 4.
\n IFRS 17 establishes the principles for the registration, valuation, presentation and disclosure of
\n insurance contracts with a view to providing a more uniform valuation and presentation
\n approach for all insurance policies.
\n IFRS 17 requires that the valuation of insurance liabilities is not carried out at historical cost but
\n at current value in a consistent manner and by using:
\n \u2022
\n impartial expected weighted estimates of future cash flows based on updated
\n assumptions;
\n \u2022
\n discount rates reflecting the cash flow characteristics of the contracts; and
\n \u2022
\n estimates of the financial and non-financial risks arising from the issuance of insurance
\n policies.
\n The new standard shall apply to annual periods beginning on or after January 1, 2023.
\n \n \n \n \u2022
\n IAS 1 Presentation of Financial Statements and Practical Implementation Guidance Accounting
\n policy disclosures (Amendments)
\n On February 12, 2021, the International Accounting Standards Board adopted an amendment
\n to IAS 1 clarifying that:
\n - The definition of accounting policies is given in paragraph 5 of IAS 8.
\n - An entity shall disclose significant accounting policies. Accounting policies are important when,
\n together with the other information contained in the financial statements, they can influence
\n decisions made by the main users of the financial statements.
\n - Accounting policies for non-significant transactions are considered to be non-significant and
\n should not be disclosed. Accounting policies, however, may be significant depending on the
\n nature of some transactions, even if the amounts involved are insignificant. Accounting policies
\n relating to significant transactions and events are not always significant as a whole.
\n - Accounting policies are important when users of financial statements need them in order to
\n understand other important information on the financial statements.
\n - Information on how an entity has implemented an accounting policy is more useful to users of
\n financial statements than standardised information or a summary of the provisions of IFRS.
\n - If an entity chooses to include non-significant information on accounting policies, that
\n information should not prevent significant information on accounting policies.
\n Directives and explanatory examples are also added to the second Declaration of Practice to
\n assist in the application of the concept of material when making judgements in accounting policy
\n disclosures.
\n The amendments shall apply to annual accounting periods beginning on or after January 1, 2023.
\n \u2022
\n IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (Amendment) -
\n \u2018Definition of Accounting Estimates\u2019
\n On February 12, 2021, the International Accounting Standards Board adopted an amendment
\n to IAS 8 that:
\n - It defined accounting estimates as monetary amounts in the financial statements subject to
\n uncertainty as to their measurement.
\n - It specified that an accounting policy may require that financial statements are valued in such
\n a way that uncertainty arises. In this case, an entity shall develop an accounting estimate. The
\n development of accounting estimates shall include the use of crises and assumptions.
\n - In developing accounting estimates an entity uses valuation techniques and data.
\n - An entity may be required to change its accounting estimates. This fact by its nature is not
\n related to previous years nor is it an error. Changes in valuation data or techniques are changes
\n in accounting estimates unless related to a correction of an error.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2023.
\n \u2022
\n IAS 12 Income Taxes (Amendment) \u2013 \u2018Deferred tax liabilities associated with assets and
\n liabilities arising from a particular transaction\u2019
\n On May 7, 2021, the International Accounting Standards Board issued an amendment to IAS 12
\n that limited the scope of the recognition exemption whereby entities in specific cases were
\n exempted from recognising deferred tax on initial recognition of assets or liabilities. The
\n amendment clarifies that this exemption no longer applies to transactions that on initial
\n \n \n \n recognition result in equivalent taxable and deductible temporary differences, such as leases for
\n tenants and recovery obligations.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2023.
\n \u2022
\n IFRS 17 Insurance Contracts (Amendment) \u2013 \u2018Initial Application OF IFRS 17 and IFRS 9 \u2013
\n Comparative Information\u2019
\n On December 9, 2021, the International Accounting Standards Board adopted a limited
\n purpose amendment to the requirements for transition to IFRS 17 in order to smooth the
\n accounting mismatches that arise in comparative information between insurance contract
\n liabilities and related financial assets in the initial application of IFRS 17 and thereby improve
\n the usefulness of comparative information for users of financial statements. It allows
\n comparative information on financial assets to be presented in a way that is more consistent
\n with IFRS 9.
\n The amendment shall apply to annual accounting periods beginning on or after 1 January
\n 2023.
\n Standards and Interpretations mandatorily for subsequent periods which have not been
\n applied
\n earlier by the Company (or group) and which have not been adopted by the EU
\n :
\n The following amendments are not expected to have a significant impact on the financial
\n statements of the Company (or group) unless otherwise stated.
\n \u2022
\n IAS 1 Presentation of Financial Statements (Amendment) - \u2018Classification of liabilities in the
\n short or long term\u2019
\n On January 23, 2020, the International Accounting Standards Board adopted an amendment to
\n IAS 1 concerning the classification of liabilities in the short and long term. The amendment
\n affects only the presentation of liabilities in the statement of financial position. The amendment
\n specifies that the classification of liabilities should be based on existing entitlements at the end
\n of the reporting period. The amendment also clarified that the management\u2019s expectations of
\n events expected to occur after the balance sheet date should not be taken into account and
\n clarified the circumstances in which the obligation is to be settled. On 15 July 2020, the
\n International Accounting Standards Board extended the date of mandatory application of the
\n standard by one year taking into account the impact of the pandemic.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2024.
\n \u2022
\n IAS 1 Presentation of Financial Statements (Amendment) - \u2018Classification of liabilities in the
\n short or long term
\n On
\n October 31, 2022, the International Accounting Standards Board issued amendments to IAS
\n 1 Presentation of Financial Statements in respect of the classification of long-term liabilities
\n where conditions exist.
\n The amendments to IAS 1 clarify that the conditions that have to be met after the reporting date
\n do not affect the classification of the debt as short-term or long-term at the reporting date.
\n Instead, the amendments require an entity to disclose information about those contractual
\n terms in the notes to the financial statements.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2024.
\n \u2022
\n IFRS 16 Leases (Amendment) \u2013 \u2018Lease liability in a sale and lease-
\n back contract\u2019
\n \n \n \n On September 22, 2022, the International Accounting Standards Board issued amendments to
\n IFRS 16 in respect of the subsequent measurement of lease liabilities arising from sale and lease-
\n back contracts when there are variable lease payments that are not index or interest-based.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2024.
\n \n \n 5.
\n FINANCIAL RISK MANAGEMENT
\n The Company and the Group operate, as is known, in a highly competitive and particularly demanding
\n international environment, which is changing swiftly and rapidly. During the last years, the Company
\n and the Group, systematically and with a specific development plan, try to strengthen its extroversion
\n with steady and safe steps, not single meaningly, but in the geographical areas that are of strategic
\n interest, with emphasis on cutting-edge technologies and continuous technological upgrade of the
\n products and solutions it provides, while at the same time developing new activities and promoting its
\n entry into new markets, in order to further strengthen its competitiveness. At the same time, it monitors
\n the developments in the domestic market.
\n Its specialized know-how, its many years of experience and presence in the field, its organization and
\n the intense activity of all its executives, its wide renown in combination with the study, development
\n and marketing of new products, but also the continuous improvement and upgrading of the existing
\n ones, with emphasis on the quality and the ability of immediate satisfaction of demand but also of the
\n changing needs of the final customers, as well as the creation of strong infrastructures and the
\n infiltration of new markets, help the Company and the Group remain competitive, notwithstanding the
\n inherent problems facing the sector, which problems have intensified especially during the financial
\n crisis.
\n The Group's positive financial situation and its significant quality and product differentiation, combined
\n with the continuous development and upgrading of its products, as well as the Group's expansion into
\n new geographical markets, are the main supplies it has to minimize the negative consequences from the
\n unprecedented health crisis of the last three (3) years, but also the recent energy crisis as a result of the
\n Russian invasion of Ukraine and its consequent geopolitical and financial instability. In any case, the
\n Management systematically monitors and evaluates the development of the above events and their
\n impact on financial results, given that their development cannot be predicted with certainty. Therefore,
\n depending on the intensity and the duration of the phenomena part of the broad customer base
\n addressed by the Group may be led to a suspension of investment plans and the postponement of
\n modernization programs.
\n The usual financial and other risks to which the Group is exposed and which the Group is likely to face
\n during the financial year 2023 are the following:
\n a. Risk of reduction in demand due to the general recession
\n Although this specific risk is of a limited extent owing to the special software categories developed and
\n marketed by the Group, nevertheless, to avoid the reduction of demand due to the greater financial
\n situation prevailing in the Greek market, the Group develops a large and wide range of products in
\n different categories, addressing the international market in order to counterbalance possible losses in
\n specific market branches. The development and evolution of software products is based on the
\n uninterrupted everyday monitoring and research of the market and new technologies, so that on
\n entering new markets it may balance possible losses.
\n However, in view of the latest negative conditions due to the unprecedented health crisis in the global
\n economy and market and which are inevitably expected to affect the Company's activity, too, (as, based
\n \n \n \n on the forecasts of international houses, the whole world economy will experience recession conditions
\n during 2020), the said risk is considered real and quite significant. For this reason, special emphasis is
\n placed on strengthening the extroversion of the Company and expanding the International presence of
\n the Group, as the geographical dispersion of the group\u2019s activities acts as hedging to the recessionary
\n environment.
\n b. Risk of increased competition by imported businesses
\n This risk is always real and appreciable in the area where the Group operates, especially if we consider
\n the fact that barriers to entry are not so strong in this area, as most of the technical terms used to
\n implement and complete information systems and software product configuration are widespread,
\n which allows foreign companies to penetrate the market with relative ease, taking advantage of
\n comparative advantages, especially in terms of sizes.
\n The Company having now consolidated its extroverted orientation, confronts this risk with emphasis on
\n the design and development of quality and modular products, on the systematic and targeted
\n improvement, upgrade and adaptability of the products already marketed by it, on the representation
\n of strong and world-renowned houses, on establishing long-term, trusting relationships with its
\n customer base and on the expansion of its activities abroad. This risk is timeless and in that sense it is
\n dealt with by the Management of the Company and the Group, always placing special emphasis in the
\n field of quality and product differentiation and in general, in providing to customers high level services,
\n while at the same time, by systematic reinforcement of extroversion, it upgrades its role and presence
\n in the international market, a fact which renders it more resilient in confronting this risk. In addition, the
\n constant increase in the global market size partially abates the effects of competition, so that the activity
\n that takes place outside Greece, which constitutes a strategic orientation for the Company in recent
\n years, compensates for the unavoidable losses in the Greek market.
\n c. Risk of technological developments
\n The technological developments affect to a high degree the competitiveness of companies operating in
\n the field of information technology. Companies that operate in the IT industry must be constantly aware
\n of possible differentiations and developments in existing technology and make the necessary
\n investments to ensure a high level of technology.
\n Based on the above, and for the greatest possible reduction of the risk of technological developments,
\n the Group:
\n \uf0fc
\n Develops products in particularly efficient and internationally recognized platforms,
\n \uf0fc
\n Moves to continuous training and education of the staff in technological matters, in cooperation
\n with internationally recognized bodies in the field of high technology,
\n \uf0fc
\n Offers innovative applications, corresponding to the complex needs and demands of the market.
\n For the above reasons, this specific risk is assessed as real but in any case as absolutely manageable at
\n this particular period of time.
\n \n d. Credit risk
\n The Management of the Company and the Group, on the basis of its internal principles of operation,
\n ensures that the sales of goods and services take place towards customers of high credit reliability and
\n lending capacity. Owing to the expansion of the activities of the Company and the Group abroad, the
\n said risk is real in relation to customers originating from other countries (especially from countries of
\n Africa, Asia and N. America) for whom the efficient check of their creditworthiness and reliability, is not
\n always easy. For this reason the Company and the Group constantly develop and evolve internal
\n mechanisms of operation (regarding the process of negotiations, contracts and project management),
\n with the view to more completely addressing the specific danger. Within the said context and the
\n assessment methods available to the Group, it has not faced so far any possible exposures of significant
\n size, for which no adequate provision has been formed. Therefore, the said risk, although real in view of
\n the greater negative economic climate, it is assessed today as controllable.
\n However, if there is a
\n \n \n \n \n \n deterioration of the conditions for the development of economic activity in the coming months,
\n especially in the Greek market, this risk may affect the results of the Company
\n For a better understanding and presentation of the above, we display the following tables:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Trade
\n and
\n other
\n commercial
\n receivables
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n Other receivables
\n 7.933.088
\n 5.693.695
\n 7.117.580
\n 4.609.087
\n Other financial assets
\n 174.588
\n 176.601
\n 3.408.245
\n 1.405.675
\n Short term investments
\n 3.998.177
\n 3.012.258
\n 2.825.469
\n 2.406.422
\n Cash & cash equivalents
\n 10.155.828
\n 12.612.093
\n 3.203.155
\n 5.661.775
\n Total
\n 28.092.763
\n 26.471.774
\n 18.359.365
\n 15.727.153
\n Trade receivables analysis
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Not due
\n 4.629.874
\n 3.976.087
\n 1.386.195
\n 1.395.551
\n Past due balances
\n 5.773.422
\n 5.488.175
\n 4.602.507
\n 4.381.479
\n Balance
\n 10.403.296
\n 9.464.262
\n 5.988.702
\n 5.777.030
\n Formed impairment provision
\n (4.572.214)
\n (4.487.135)
\n (4.183.786)
\n (4.132.836)
\n Fair value of receivables
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n The account \"Other Receivables\" includes an amount of \u20ac 2.556 thousand, which concerns two disputed
\n claims maintained by the Company from bodies of the wider Public Sector amounting to \u20ac 2.067
\n thousand. and \u20ac 489 thousand. respectively which, although claims have not become final to date, in
\n order to be able to be enforced to recover, were nevertheless adjudicated at first instance with a
\n favorable outcome for the Company , and as regards the progress of the proceedings before the
\n Appellate Court, they are in a judicial expert opinion, which is difficult to complete due to objective
\n factors (in particular a long time has elapsed since the implementation of the projects in question).
\n Despite the fact that the above cases have not become final, the Company considers the above interest-
\n bearing claims to be reasonable, well-founded and recoverable, On the one hand, the evidence of
\n execution and delivery exists, in accordance with the requirements and specifications of the equipment
\n and services imposed by the contractual texts,
\n On the other hand, the parties continue to be actively
\n active in their fields of operation, and there is therefore no reasonable indication that the value of those
\n claims may be diluted or that they will not be able to recover them once final judgment has been issued.
\n \n \n e. Liquidity risk
\n The Management attaches particular importance to the management of the specific risk, its monitoring
\n by carrying out a monthly and quarterly forecast, the continuous monitoring of cash flows and the
\n continuous evaluation and reassessment of the strategy associated with its consistent and effective
\n management.
\n Within this framework and on the basis of currently existing data, this risk is assessed as controlled and
\n manageable. However, the deterioration of the economic conditions of the world market and the
\n reversal of forecasts for expected economic growth, combined with the prevailing conditions of
\n uncertainty and insecurity, may affect, to a controlled extent, the liquidity of the Company and the
\n Group.
\n In notes 24, 28 and 29 of the annual financial statements, there is a table showing the Group's loans and
\n other liabilities. It should be noted that the undiscounted contractual cashflows are in line with the
\n \n \n \n \n \n current value of loans and other commitments. The tables below summarize the Group\u2019s loans and other
\n financial liabilities:
\n GROUP
\n 31.12.2022
\n Contractual
\n Cash Flows
\n 1-3
\n months
\n 3-12
\n months
\n 1-5 years
\n Accounting
\n Liabilities
\n Loans
\n 6.694.034
\n 1.327.793
\n 285.714
\n 5.050.902
\n 6.664.409
\n Trade and other creditors
\n 9.480.037
\n 5.841.096
\n 2.666.948
\n 971.992
\n 9.480.036
\n Subtotal: Cash liabilities
\n 16.174.071
\n 7.168.889
\n 2.952.662
\n 6.022.894
\n 16.144.445
\n plus:
\n Grants Received
\n 216.000
\n 4.416
\n 13.247
\n 198.337
\n 216.000
\n Deferred income
\n 2.124.530
\n 1.018.602
\n 962.952
\n 142.976
\n 2.124.530
\n Provision for staff retirement
\n indemnities and for unaudited
\n fiscal years taxes
\n 814.978
\n -
\n -
\n 814.978
\n 814.978
\n Subtotal: Non-Cash liabilities
\n 3.155.508
\n 1.023.018
\n 976.199
\n 1.156.291
\n 3.155.508
\n Total liabilities
\n 19.329.579
\n 8.191.907
\n 3.928.861
\n 7.179.185
\n 19.299.953
\n GROUP
\n 31.12.2021
\n Contractual
\n Cash Flows
\n 1-3
\n months
\n 3-12
\n months
\n 1-5 years
\n Accounting
\n Liabilities
\n Loans
\n 7.020.894
\n -
\n 3.711.665
\n 3.214.286
\n 6.925.951
\n Trade and other creditors
\n 8.570.543
\n 4.782.701
\n 3.427.450
\n 360.392
\n 8.570.543
\n Subtotal: Cash liabilities
\n 15.591.437
\n 4.782.701
\n 7.139.115
\n 3.574.678
\n 15.496.494
\n plus:
\n Grants Received
\n 262.217
\n -
\n 96.329
\n 165.888
\n 262.217
\n Deferred income
\n 1.945.871
\n 927.826
\n 868.526
\n 149.519
\n 1.945.871
\n Provision for staff retirement
\n indemnities
\n and
\n for
\n unaudited fiscal years taxes
\n 791.123
\n -
\n -
\n 791.123
\n 791.123
\n Subtotal: Non-Cash liabilities
\n 2.999.211
\n 927.826
\n 964.855
\n 1.106.530
\n 2.999.211
\n Total liabilities
\n 18.590.648
\n 5.710.527
\n 8.103.970
\n 4.681.208
\n 18.495.705
\n Loans are simple bilateral loans (not bonds, convertible, etc.) of floating interest rates with a total
\n borrowing cost for the closing financial year of 2,65%, which is considered and is actually the market
\n interest rate. Borrowing costs are expected to be higher in the current fiscal year 2023 due to the change
\n in EURIBOR; however, most of the increase is expected to be offset as the group maintains strong cash
\n reserves, which are positively affected by rising interest rates internationally. Long-term loans have a
\n maturity of (4) years and a grace period of 12 months.
\n \n f. Exchange risk
\n The Group operates internationally and is therefore at risk of exchange rates arising mainly from the US
\n Dollar and the British Pound. This type of risk mainly results from commercial transactions in foreign
\n currency as well as from net investment in economic entities abroad. The Management of the Company
\n constantly monitors the foreign exchange risks that may arise and evaluates any need to take relevant
\n measures; however, at the present time the existing uncertainty in the global financial environment and
\n the fluctuation of exchange rates, makes this risk real and able to affect the Group's results and
\n performance during the current financial year..
\n \n \n \n g. Interest rate risk
\n The risk of interest rates for the Company is not particularly significant, since on the one hand the
\n Company's borrowing is linked to Euribor and on the other hand the Company has a limited and in any
\n case controlled exposure to bank lending. The Group's policy is to maintain the total amount of
\n borrowing at variable interest rates and to intervene correctively, whenever necessary, and at the same
\n time to avoid, to the extent permitted by business activity in general, exposure to further lending.
\n The limited exposure of the Group to loan funds makes the change in interest rates unimportant for the
\n Group's results. It is noted that the Group's cash reserves and cash equivalents exceed all bank loans.
\n \n h. Risk from the effects of the spread of COVID
\n -19
\n The COVID-19 coronavirus, which was first detected in December 2019, has had an extremely adverse
\n impact on both global and domestic economic growth. The impact of government restrictive measures
\n on entire sectors has been severe; production has been negatively affected and aggregate demand in
\n the economy has fallen.
\n Three years after the outbreak of the pandemic, the intensification of vaccination programmes in a
\n multitude of countries around the world has reinforced hopes for a return to economic and social
\n normality and a return to economic recovery, mainly from the second half of 2022.
\n At this point in time, there seems to be a remission of the phenomenon, given that the restrictive
\n measures of spread as well as the relevant health protocols have been almost universally lifted and there
\n is global optimism that within 2023 the virus will acquire an endemic form.
\n In view of the above and given the significant presence of the Group in the global market, this risk is
\n assessed as real, as it may lead to delays in the implementation of existing projects or assignment of
\n new ones; however, there is cautious optimism in both the domestic and international economic
\n environment that the pandemic is in recession and the situation is under control.
\n In any case, the Management of the Company and the Group closely monitors on a daily basis the
\n developments, evaluates and takes any measures necessary to limit the effects, protect the health and
\n safety of employees and maintain the business activities of the Group at satisfactory levels. In addition,
\n government interventions and aid have been used to ensure its operational continuity and
\n uninterrupted operation and to restrict the impact on the Group's financial situation, financial
\n performance and results. On the basis of the developments and the measures taken, and also the
\n Group\u2019s implementations in progress, neither the Group nor any individual activity thereof, are faced at
\n the time of drafting of the present Report with the possibility of virus, while interruption (going concern).
\n i. Risks from climate change
\n The term 'Climate change' means global climate change due to human activities and caused mainly by
\n an increase in the concentration of greenhouse gases in the atmosphere.
\n The Company, recognizing both the risks associated with the phenomenon of climate change and its
\n obligations in relation to the need to continuously improve its environmental performance, follows a
\n path of sustainable development and carries out its activities in a way that ensures the protection of the
\n environment.
\n To address the risks of climate change, the Company promotes and implements a policy that focuses on
\n the following axes:
\n \uf0fc
\n design of an emergency plan for the management and reaction to extreme natural phenomena on
\n the premises of the Group's companies;
\n \uf0fc
\n assessment of the impact of the Company's activities on the environment, recording and evaluating
\n potential risks, taking the necessary preventive measures, carrying out regular checks to confirm
\n implementation and assessing the effectiveness of the measures;
\n \n \n \n \n \n \uf0fc
\n replacement of energy-intensive equipment with new, lower energy requirements;
\n \uf0fc
\n continuous monitoring of energy consumption and taking measures to further reduce it;
\n \uf0fc
\n raising awareness and informing the Company's employees about energy saving issues;
\n \uf0fc
\n continuous information, training and awareness of staff, in a manner adapted to the tasks and needs
\n of each employee in order to promote an environmentally responsible culture;
\n \uf0fc
\n motivation of the Company's partners in environmental protection and strengthening their
\n environmental awareness.
\n j. Risks from the current
\n developments in Ukraine
\n Given that the Group does not have a presence in Russia and Ukraine through a subsidiary, there does
\n not appear to be an immediate risk in terms of both the Group's productive operation or employee
\n safety. Additionally, there seems to be no direct impact on the Group's turnover since there are no
\n significant implementations in these countries.
\n However, given the extroversion of the Group, the negative impact of the ongoing war conflict on world
\n economic activity, the continuous price increases in raw materials, interest rates and energy prices,
\n supply chain delays and strong inflationary pressures, Management is monitored on a continuous and
\n systematic basis the developments that are changing at a rapid pace in order to ensure the
\n uninterrupted operation of both the Company and the Group.
\n The persistence of the energy crisis may result in a further increase in the Group's operating expenses
\n but also reduce the demand for the Group's products and services depending on the duration and
\n intensity of the phenomenon. In any case, the Group's Management closely monitors developments on
\n a daily basis, while evaluating and taking the measures deemed appropriate
\n \n \n \n 6. SEGMENT REPORTING
\n For administrative purposes, the Group is organized into business centers and business units. The
\n Group's activities are in two business areas, the ones of financial solutions and business solutions.
\n The results of the Group's segments are analyzed as follows:
\n 01.01-31.12.2022
\n Financial
\n Solutions
\n Business
\n Solutions
\n Total
\n Sales
\n 23.236.553
\n 7.684.481
\n 30.921.034
\n Less: Intercompany
\n (3.622.924)
\n (2.262.889)
\n (5.885.813)
\n Sales to third parties
\n 19.613.629
\n 5.421.592
\n 25.035.221
\n Gross profit
\n 10.891.683
\n 827.999
\n 11.719.682
\n Other income
\n 1.193.169
\n Operating costs (disposal, administration and
\n research)
\n (8.368.675)
\n Other operating expenses
\n (388.423)
\n Operating result
\n 4.155.753
\n Financial income / (cost)
\n (329.146)
\n Profit before tax
\n 3.826.607
\n Income taxes
\n (560.259)
\n Results after taxes
\n 3.266.348
\n Non-controlling interests
\n 2.252
\n Net Results after Tax attributable to the
\n Shareholders of the Parent Company
\n 3.264.096
\n \n \n \n 31.12.2022
\n Financial
\n Solutions
\n Business
\n Solutions
\n Unallocated
\n Total
\n Amounts
\n Intangible assets
\n 12.517.777
\n 20
\n -
\n 12.517.797
\n Tangible assets
\n -
\n 10.408
\n 4.538.036
\n 4.548.444
\n Other assets
\n 13.713.528
\n 9.125.210
\n 7.268.004
\n 30.106.742
\n Total liabilities
\n (5.092.212)
\n (3.850.075)
\n (10.357.665)
\n (19.299.952)
\n Net asset value
\n 21.139.093
\n 5.285.563
\n 1.448.375
\n 27.873.031
\n 01.01-31.12.2021
\n Financial
\n Solutions
\n Business
\n Solutions
\n Total
\n Sales
\n 20.394.197
\n 4.318.803
\n 24.713.000
\n Less: Intercompany
\n (3.456.005)
\n (1.991.160)
\n (5.447.165)
\n Sales to third parties
\n 16.938.192
\n 2.327.643
\n 19.265.835
\n Gross profit
\n 8.957.387
\n 653.301
\n 9.610.688
\n Other income
\n 854.080
\n Operating costs (disposal, administration and
\n research)
\n (7.725.957)
\n Other operating expenses
\n (253.873)
\n Operating result
\n 2.484.938
\n Financial income / (cost)
\n 90.761
\n Profit before tax
\n 2.575.699
\n Income taxes
\n (538.895)
\n Results after taxes
\n 2.036.804
\n Non-controlling interests
\n (802)
\n Net Results after Tax attributable to the
\n Shareholders of the Parent Company
\n 2.037.606
\n 31.12.2021
\n Financial
\n Solutions
\n Business
\n Solutions
\n Unallocated
\n Total Amounts
\n Intangible assets
\n 11.306.474
\n 20
\n -
\n 11.306.494
\n Tangible assets
\n -
\n 12.114
\n 4.303.816
\n 4.315.930
\n Other assets
\n 11.931.170
\n 5.694.686
\n 10.189.367
\n 27.815.223
\n Total liabilities
\n (4.968.318)
\n (3.154.324)
\n (10.373.063)
\n (18.495.705)
\n Net asset value
\n 18.269.326
\n 2.552.496
\n 4.120.120
\n 24.941.942
\n There is no question of the dependence of the Group on significant customers as, apart from a customer
\n from the wider public sector which contributed 15%, all other customers are below the level of 7% of
\n the total sales of the Group. It is noted that the aforementioned customer has long-term
\n implementation contract that is in progress and is not considered as doubtful customer.
\n The Company has chosen to organize its entity according to the categories of products and services. In
\n particular, in the case of the Company, there are two main categories, that of the solutions addressed
\n to the financial sector (such as Finuevo Core, Finuevo Digital, RiskAvert, IMSplus, Axia, Acumen
\n net
\n ) and
\n solutions addressed to public (mainly ad hoc projects such as digitalization of court minutes) and private
\n organizations.
\n The Company has chosen to organize its entity by product categories as above rather than
\n geographically, as it does not consider it representative because \"research and development\" that is an
\n important factor for the Company is not geographically related, and also results per geographic area are
\n likely to be affected from short-term reasons and thus not provide reliable information. For example, a
\n new customer in a particular geography is billed with licenses that do not repeat next year, although the
\n same customer is retained the following year and priced with maintenance contracts, which are lower
\n in value than licenses.
\n \n \n \n However, it is disclosed for completeness that in 2022 69% of the Group's income came from non-
\n Domestic customers.
\n \n \n 7.
\n DISCONTINUED ACTIVITIES
\n Below are presented the results of the discontinued activity for Group and Company, concerning the
\n sale of the Business Unit of Ticketing and Customs Management which took place on June 14th 2022.
\n 01.01.2022-
\n 31.12.2022
\n 01.01.2021-
\n 31.12.2021
\n Sales
\n 329.467
\n 851.419
\n Cost of goods sold
\n (311.272)
\n (453.443)
\n Gross profit
\n 18.195
\n 397.976
\n Administrative expenses
\n (45.020)
\n (83.911)
\n Distribution expenses
\n (39.297)
\n (71.418)
\n Research expenses
\n (16.144)
\n (29.244)
\n Operating result
\n (82.266)
\n 213.403
\n Financial income/(cost)
\n -
\n -
\n Result before tax
\n (\u0391)
\n (82.266)
\n 213.403
\n Attributable income tax
\n (\u0391)
\n 18.099
\n (46.949)
\n PLUS
\n Profit from sales
\n (\u0392)
\n 1.478.957
\n -
\n Attributable income tax
\n (\u0392)
\n (325.371)
\n -
\n Total result before tax (
\n \u0391+\u0392
\n )
\n 1.396.691
\n 213.403
\n Less : Total attributable tax (
\n \u0391+\u0392
\n )
\n (307.272)
\n (46.949)
\n Net profit after tax from discontinued activity
\n 1.089.419
\n 166.454
\n The table below shows the net cash flow from operating, investing and financing activities related to
\n discontinued activities.
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Operating activities
\n (68.714)
\n 348.471
\n Investing activities
\n 2.058.620
\n (279.843)
\n Funding activities
\n -
\n -
\n Net increase in cash for the year
\n 1.989.906
\n 68.628
\n \n \n 8. OPERATING INCOME/EXPENSE ANALYSIS
\n \n The expenses of the Group and the Company for the year ended 2022 and year ended 2021
\n respectively, are analysed as below:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cost of goods sold
\n 10.835
\n 596
\n 10.835
\n 11.169
\n Remuneration and staff costs
\n 10.973.911
\n 10.033.646
\n 4.632.850
\n 4.246.609
\n Fees and expenses of third parties
\n 8.177.111
\n 4.984.564
\n 6.164.942
\n 3.326.940
\n Third party benefits
\n 589.519
\n 467.141
\n 348.184
\n 240.993
\n Taxes Fees
\n 181.438
\n 152.630
\n 54.265
\n 32.100
\n Other Expenses
\n 1.006.367
\n 751.452
\n 685.454
\n 453.367
\n Depreciation of fixed assets
\n 2.048.337
\n 2.667.382
\n 704.710
\n 703.515
\n Total
\n 22.987.518
\n 19.057.411
\n 12.601.240
\n 9.014.693
\n \n \n \n \n \n The distribution of costs is as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cost of Sales
\n 13.386.103
\n 9.655.147
\n 7.202.113
\n 4.333.052
\n Distribution costs
\n 3.417.390
\n 3.088.261
\n 1.988.070
\n 1.589.196
\n Administrative expenses
\n 2.287.910
\n 2.054.315
\n 1.535.355
\n 1.061.393
\n Research Expenses
\n 2.663.375
\n 2.583.381
\n 1.123.532
\n 1.700.842
\n Depreciation of Subsidized Assets
\n -
\n 944.928
\n -
\n -
\n Total
\n 21.754.778
\n 18.326.032
\n 11.849.070
\n 8.684.483
\n Capitalized Expenses
\n Software Development Costs
\n 1.232.740
\n 731.379
\n 752.170
\n 330.210
\n Total
\n 22.987.518
\n 19.057.411
\n 12.601.240
\n 9.014.693
\n The other operating expenses of the Group and the Company for the year 2022 and for the year 2021
\n respectively are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Receivable write-offs
\n -
\n 230.593
\n -
\n 230.593
\n Depreciated inventory write-offs
\n -
\n -
\n -
\n -
\n Goodwill impairment of subsidiary
\n 250.000
\n -
\n 250.000
\n -
\n Other expenses
\n 138.423
\n 23.280
\n 57.956
\n 2.625
\n Total
\n 388.423
\n 253.873
\n 307.956
\n 233.218
\n \n \n The other operating income of the Group and the Company for the year 2022 and for the year 2021
\n respectively are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Grant Revenue
\n 89.385
\n 108.328
\n 64.067
\n 77.505
\n Revenue from settlement of liabilities
\n 651.406
\n 362.108
\n 466.556
\n -
\n Exchange Valuation Differences
\n 235.536
\n 3.936
\n -
\n -
\n Reimbursable Advance Income
\n 28.463
\n 371.850
\n 28.463
\n 371.850
\n Other income
\n 188.379
\n 7.858
\n 45.427
\n 7.563
\n Total
\n 1.193.169
\n 854.080
\n 604.513
\n 456.918
\n \n \n \n The number of personnel, for the Group and the Company, as at December 31, 2022 and December 31,
\n 2021 and the payroll cost for the years 2022 and 2021 are analyzed as follows:
\n 2022
\n 2021
\n GROUP
\n COMPANY
\n GROUP
\n COMPANY
\n Number of personnel
\n 197
\n 107
\n 177
\n 98
\n Total cost
\n 10.973.911
\n 4.632.850
\n 10.033.646
\n 4.246.609
\n \n \n \n \n \n \n 9. FINANCIAL INCOME/EXPENSE ANALYSIS
\n The financial income/expenses for the Group and the Company for the financial years of 2022 and
\n 2021 respectively are analysed as below:
\n \n \n \n \n \n \n \n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Income from participations and securities
\n 104.129
\n 70.447
\n 82.104
\n 65.065
\n Profit/(loss) from selling of participations
\n and securities
\n 86.466
\n 100.621
\n (46.632)
\n 57.657
\n Profit/(loss) from foreign exchange
\n differences
\n (289.621)
\n 180.779
\n 25.905
\n 163.350
\n Profit/(loss) from fair value
\n measurement of participations and
\n securities
\n (32.738)
\n (35.414)
\n 107.177
\n (50.743)
\n Interest subsidies due to Covid-19
\n -
\n 10.856
\n -
\n 10.856
\n Interest and bank expenses
\n (296.092)
\n (257.478)
\n (240.485)
\n (221.555)
\n Other financial expenses
\n 111.579
\n 25.228
\n 126.195
\n 25.228
\n Financial impact IFRS 16
\n (12.869)
\n (4.278)
\n -
\n -
\n Total
\n (329.146)
\n 90.761
\n 54.264
\n 49.858
\n It is noted that in 2022 at Group and Company level borrowing costs remain at approximately the same
\n level as in 2021. In addition, negative accounting valuations of foreign currency assets were observed,
\n but this has largely reversed in the first months of 2023.
\n \n \n \n \n 10. INCOME TAX
\n The amount of taxes has been calculated using the actual tax rates for each financial year. Non-
\n deductible expenses include mainly provisions that are reversed by Management when calculating
\n income tax.
\n Income tax statements are filed on a yearly basis, but profits and losses reported for tax purposes are
\n concluded when the tax authorities review the tax returns and taxpayers' books at the time that the
\n related tax liabilities are settled. Tax losses, to the extent that are recognized by the tax authorities, may
\n be used to offset profits for the five following fiscal years after the current financial year.
\n The following is a reconciliation for nominal and effective tax rates for the Group and the Company:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Profit before tax
\n 5.223.298
\n 2.789.102
\n 3.557.693
\n 1.122.376
\n Income tax calculated at the nominal applicable
\n tax rate 2019: 24%, 2018: 29%
\n 1.149.125
\n 613.602
\n 782.692
\n 246.923
\n Tax effect of non -taxable income
\n (408.796)
\n (231.321)
\n (793.578)
\n (316.800)
\n Revaluation of deferred tax assets
\n 4.995
\n 30.542
\n -
\n 25.447
\n Tax effect of different tax rates applicable to
\n other countries where the Group operates
\n (374.787)
\n (145.013)
\n -
\n -
\n Tax effect of non-tax deductible expenses
\n 404.250
\n 278.882
\n 339.065
\n 258.731
\n Prior year tax differences
\n 85.084
\n 33.544
\n (52.072)
\n 33.962
\n Differences of tax audit and other taxes
\n 7.660
\n 5.608
\n -
\n -
\n Income taxes
\n 867.531
\n 585.844
\n 276.107
\n 248.263
\n Income tax from continuing activities as
\n reported in the Income Statement
\n 560.259
\n 538.895
\n (31.165)
\n 201.314
\n Income tax form discontinued activities
\n 307.272
\n 46.949
\n 307.272
\n 46.949
\n Deferred tax accounts for the Group and the Company are analyzed as follows:
\n \n \n \n \n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Deferred tax assets
\n 1.099.656
\n 1.253.523
\n 547.970
\n 546.263
\n Deferred tax liabilities
\n (798.030)
\n (918.419)
\n (336.930)
\n (330.558)
\n 301.626
\n 335.104
\n 211.040
\n 215.705
\n The fact that in some cases, income and expenses are accounted for in a different time from the date
\n when such income is tax charged or the expenses are deducted for the purpose of determining the
\n taxable income, creates the need to account for deferred tax assets or deferred tax liabilities.
\n The movement of the deferred tax asset (liability) is as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Beginning balance
\n 332.920
\n 249.271
\n 215.705
\n 218.015
\n Purchase of subsidiary
\n -
\n 121.243
\n -
\n Income tax credit/(debit)
\n (33.478)
\n (35.410)
\n (4.665)
\n (2.310)
\n Exchange differencies
\n (7.787)
\n (2.184)
\n -
\n -
\n Ending balance
\n 291.655
\n 332.920
\n 211.040
\n 215.705
\n \n \n The nature of the temporary differences and the breakdown of the financial year 01.01.2022-31.12.2022
\n for the Group, is as follows:
\n GROUP
\n Beginning
\n Balance
\n Debits / Credits
\n (-) of Results
\n Debits /
\n Credits (-) of
\n OCI
\n Exchange
\n Differencies
\n Ending
\n Balance
\n Provisions for doubtful
\n 362.079
\n 11.209
\n -
\n 373.288
\n Intangible asset write-offs
\n (511.988)
\n 88.362
\n -
\n (423.626)
\n Leases
\n (14.190)
\n (12.896)
\n -
\n (27.086)
\n Provisions for Staff Compensation
\n 233.914
\n (83.770)
\n 12.373
\n 162.517
\n Land-building revaluation adjustment
\n (289.298)
\n -
\n -
\n (289.298)
\n Difference in depreciation rates
\n 74.109
\n (29.430)
\n -
\n 44.679
\n Deferred expenses
\n 1.239
\n -
\n -
\n 1.239
\n Revenues / expenses accrued
\n (67.113)
\n 44.923
\n -
\n (22.190)
\n Tax loss receivable
\n 557.383
\n (64.249)
\n -
\n 493.134
\n Impairment provision on Inventories
\n 7.139
\n -
\n -
\n 7.139
\n Deferred income
\n (35.829)
\n -
\n -
\n (35.829)
\n Other impairment provisions
\n 15.475
\n -
\n -
\n (7.787)
\n 7.688
\n Total
\n 332.920
\n (45.851)
\n 12.373
\n (7.787)
\n 291.655
\n The nature of the temporary differences and the breakdown of the financial year 01.01.2022-31.12.2022
\n for the Company, is as follows:
\n COMPANY
\n Beginning
\n balance
\n Debits / Credits (-) of
\n Results
\n Debits / Credits (-)
\n of OCI
\n Ending Balance
\n Provisions for doubtful
\n 326.880
\n 11.209
\n -
\n 338.089
\n Intangible asset write-
\n offs
\n 149.392
\n (9.342)
\n -
\n 140.050
\n Provisions for Staff
\n Compensation
\n 29.539
\n (10.486)
\n 12.626
\n 31.679
\n Land-building
\n revaluation adjustment
\n (293.881)
\n -
\n -
\n (293.881)
\n \n \n \n \n \n Difference in
\n depreciation rates
\n 2.300
\n (8.672)
\n -
\n (6.372)
\n Deferred income
\n (36.677)
\n -
\n -
\n (36.677)
\n Other impairment
\n provisions
\n 38.152
\n -
\n -
\n 38.152
\n Total
\n 215.705
\n (17.291)
\n 12.626
\n 211.040
\n \n \n \n 11.
\n EARNINGS PER SHARE
\n The earnings per share are calculated by dividing the profit attributable to ordinary equity holders of the
\n parent financial entity by the weighted average number of ordinary shares outstanding during the year.
\n The adjusted earnings per share are not signifficantly different form the basic earnings per share. The
\n calculation of the earnings per share at 31.12.2022 and 31.12.2021 is as follows:
\n Continuing activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n company
\n 3.264.096
\n 2.037.606
\n Weighted average number of shares in circulation
\n 23.807.289
\n 23.805.606
\n Basic earnings per share
\n 0,1371
\n 0,0856
\n Discontinued activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n company
\n 1.089.419
\n 166.454
\n Weighted average number of shares in circulation
\n 23.807.289
\n 23.805.606
\n Basic earnings per share
\n 0,0458
\n 0,0070
\n The calculation of the impaired earnings per share at 31.12.2022 is as follows:
\n Continuing activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n 3.264.096
\n 2.037.606
\n Weighted average number of outstanding shares
\n 23.807.289
\n 23.805.606
\n Revaluation for stock options
\n 364.012
\n 453.356
\n Weighted average number of shares for the calculation of
\n diluted earnings per share
\n 24.171.301
\n 24.258.962
\n Impaired earnings per share
\n 0,1350
\n 0,0840
\n Discontinued activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n 1.089.419
\n 166.454
\n Weighted average number of outstanding shares
\n 23.807.289
\n 23.805.606
\n Revaluation for stock options
\n 364.012
\n 453.356
\n Weighted average number of shares for the calculation of
\n diluted earnings per share
\n 24.171.301
\n 24.258.962
\n \n \n \n Impaired earnings per share
\n 0,0451
\n 0,0069
\n Impaired earnings per share are obtained by adjusting the weighted average of existing ordinary shares
\n during the period for potentially issued ordinary shares. The Company has shares of this class, which
\n result from a program of granting stock options to the personnel of the Group.
\n \n \n 12. TANGIBLE FIXED ASSETS
\n Tangible assets of the Group are presented as follows:
\n GROUP
\n Land
\n Buildings
\n Mechanical
\n Equipment
\n Means of
\n transportation
\n Furniture
\n and other
\n equipment
\n Total
\n Acquisition value
\n 01.01.2021
\n 2.050.000
\n 4.209.052
\n 1.062
\n 38.016
\n 2.951.214
\n 9.249.344
\n Acquisition of
\n subsidiary
\n -
\n 15.079
\n -
\n -
\n 63.606
\n 78.685
\n Additions in period
\n -
\n -
\n -
\n -
\n 92.961
\n 92.961
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2021
\n 2.050.000
\n 4.224.131
\n 1.062
\n 38.016
\n 3.107.781
\n 9.420.990
\n Acquisition of
\n subsidiary
\n Additions in period
\n -
\n 266.532
\n -
\n -
\n 192.100
\n 458.632
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n (669)
\n (669)
\n Exchange differencies
\n (996)
\n (3.114)
\n (4.110)
\n Balance 31.12.2022
\n 2.050.000
\n 4.489.667
\n 1.062
\n 38.016
\n 3.296.098
\n 9.874.843
\n Accumulated
\n depreciations
\n 01.01.2021
\n -
\n (2.044.934)
\n (1.062)
\n (37.952)
\n (2.516.334)
\n (4.600.282)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n (476)
\n (476)
\n Depreciation
\n (125.708)
\n -
\n (64)
\n (378.530)
\n (504.302)
\n Accumulated
\n depreciations
\n 31.12.2021
\n -
\n (2.170.642)
\n (1.062)
\n (38.016)
\n (2.895.340)
\n (5.105.060)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n -
\n (130.406)
\n -
\n -
\n (90.933)
\n (221.339)
\n Accumulated
\n depreciations
\n 31.12.2022
\n -
\n (2.301.048)
\n (1.062)
\n (38.016)
\n (2.986.273)
\n (5.326.399)
\n Net book value
\n 01.01.2021
\n 2.050.000
\n 2.164.118
\n -
\n 64
\n 434.880
\n 4.649.062
\n Net book value
\n 31.12.2021
\n 2.050.000
\n 2.053.489
\n -
\n -
\n 212.441
\n 4.315.930
\n Net book value
\n 31.12.2022
\n 2.050.000
\n 2.188.619
\n -
\n -
\n 309.825
\n 4.548.444
\n Tangible assets of the Company are presented as follows:
\n COMPANY
\n Land
\n Buildings
\n Mechanical
\n Equipment
\n Means of
\n transportation
\n Furniture
\n and other
\n equipment
\n Total
\n Acquisition value
\n 01.01.2021
\n 2.050.000
\n 4.190.257
\n -
\n 36.842
\n 794.128
\n 7.071.227
\n Additions in period
\n -
\n -
\n -
\n -
\n 45.984
\n 45.984
\n \n \n \n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2021
\n 2.050.000
\n 4.190.257
\n -
\n 36.842
\n 840.112
\n 7.117.211
\n Additions in period
\n -
\n 266.532
\n -
\n -
\n 122.024
\n 388.556
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2022
\n 2.050.000
\n 4.456.789
\n -
\n 36.842
\n 962.136
\n 7.505.767
\n Accumulated
\n depreciations
\n 01.01.2021
\n -
\n (2.026.659)
\n -
\n (36.777)
\n (685.335)
\n (2.748.771)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n -
\n (125.708)
\n -
\n (64)
\n (36.702)
\n (162.474)
\n Accumulated
\n depreciations
\n 31.12.2021
\n -
\n (2.152.367)
\n -
\n (36.841)
\n (722.037)
\n (2.911.245)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n -
\n (126.208)
\n -
\n -
\n (43.068)
\n (169.276)
\n Accumulated
\n depreciations
\n 31.12.2022
\n -
\n (2.278.575)
\n -
\n (36.841)
\n (765.105)
\n (3.080.521)
\n Net book value
\n 01.01.2021
\n 2.050.000
\n 2.163.598
\n -
\n 65
\n 108.793
\n 4.322.456
\n Net book value
\n 31.12.2021
\n 2.050.000
\n 2.037.890
\n -
\n 1
\n 118.075
\n 4.205.966
\n Net book value
\n 31.12.2022
\n 2.050.000
\n 2.178.214
\n -
\n 1
\n 197.031
\n 4.425.246
\n Land and buildings were revalued on 01.01.2004 by independent appraisers at their fair value and the
\n differences were recognized in retained earnings. Historical cost is selected as the basis for the
\n subsequent valuation of these items. It is noted that for the company's properties there are no pre-
\n notices.
\n \n \n 13. GOODWILL
\n Goodwill for the Group is analyzed as follows:
\n Subsidiaries (Cash flow units)
\n Balance
\n 31.12.2021
\n Increase
\n Decrease
\n Exchange
\n differencies
\n Balance
\n 31.12.2022
\n CENTEVO AB
\n 1.503.114
\n -
\n -
\n (117.784)
\n 1.385.330
\n LOGIN S.A.
\n 687.350
\n -
\n -
\n -
\n 687.350
\n GLOBAL SOFT S.A.
\n 544.809
\n -
\n (250.000)
\n -
\n 294.809
\n Goodwill
\n 2.735.273
\n -
\n (250.000)
\n (117.784)
\n 2.367.489
\n Check of goodwill for possible impairment is conducted annually as well as when there is evidence of
\n impairment.
\n On December 31, 2022 the Group conducted the annual impairment test for goodwill for the above
\n subsidiaries (cash flow units).
\n The audit revealed the need to write down goodwill related to the subsidiary GLOBAL SOFT S.A. by \u20ac
\n 250.000.
\n There was no need to write down goodwill of the other cash-generating units as their use value was
\n greater than the book value.
\n The recoverable amount of the assets of the above cash-generating units, has been determined based
\n on the value-for-use calculation using estimated cash flows from financial budgets approved by
\n Management for a period of five years. The pre-tax discount rate used was 11.4% for Greece and from
\n 8.1% to 8.7% for EU countries, and the growth rate of the cash flow beyond the forecast period was
\n calculated as 1.6%.
\n \n \n \n The key assumptions used by Management in the calculation of the cash flow forecasts in the context
\n of the annual audit of impairment of goodwill and in which the value of use is also more sensitive, are
\n as follows:
\n \uf0fc
\n Sales and Gross profit margins
\n \uf0fc
\n Discount rates
\n \uf0fc
\n Growth rates used to calculate cash flows beyond the five-year forecast period
\n Sales forecasts are based on careful estimates of various factors, such as past performance, market
\n growth assessments where it is active, or whether the Group is planning to operate and where
\n competition exists.
\n The profit margins are based on estimates during the five-year budget period with regard to the
\n formation of prices and sales volumes, market shares and production and operating costs and no
\n substantial change is expected compared to 2022.
\n The discount rate represents the present market estimates for the individual risks of each cash-
\n generating unit. The calculation of discount rates is based on the specific conditions that the Group
\n operates and is derived from the weighted average cost of capital. The weighted average cost of capital
\n takes into account both borrowing and equity. The cost of equity is derived from the expected return
\n on the investment of the Group's investors. The cost of borrowing is based on the effective interest rate
\n on loans that the Group is using.
\n Growth in perpetuity is mainly based on published studies and surveys.
\n \n \n 14. INTANGIBLE ASSETS
\n The intangible assets of the Group are analyzed as follows:
\n GROUP
\n Development
\n Cost Complete
\n Purchased
\n software
\n Other
\n Intangible
\n Assets
\n Development
\n Cost
\n Incomplete
\n Total
\n Acquisition cost
\n 01.01.2021
\n 9.414.330
\n 131.831
\n 426.473
\n 1.263.300
\n 11.235.934
\n Acquisition of subsidiary
\n 1.510.057
\n -
\n 743.310
\n -
\n 2.253.367
\n Additions in period
\n 949.243
\n 1.251
\n -
\n 2.085.470
\n 3.035.964
\n Disposals/ Write-offs
\n (13.749)
\n -
\n -
\n -
\n (13.749)
\n Balance 31.12.2021
\n 11.859.881
\n 133.082
\n 1.169.783
\n 3.348.770
\n 16.511.516
\n Additions in period
\n 1.320.158
\n 15.935
\n -
\n 2.595.000
\n 3.931.093
\n Exchange differencies
\n (121.507)
\n -
\n (58.245)
\n (179.752)
\n Disposals/ Write-offs
\n (3.183.489)
\n (7.916)
\n -
\n -
\n (3.191.405)
\n Balance 31.12.2022
\n 9.875.043
\n 141.101
\n 1.111.538
\n 5.943.770
\n 17.071.452
\n Accumulated
\n depreciations
\n 01.01.2021
\n (5.563.606)
\n (101.852)
\n (248.826)
\n -
\n (5.914.284)
\n Acquisition of subsidiary
\n -
\n -
\n -
\n -
\n -
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n (1.837.242)
\n (20.246)
\n (168.523)
\n -
\n (2.026.011)
\n Accumulated
\n depreciations
\n 31.12.2021
\n (7.400.848)
\n (122.098)
\n (417.349)
\n -
\n (7.940.295)
\n Disposals/ Write-offs
\n 2.503.540
\n 7.915
\n -
\n -
\n 2.511.455
\n \n \n \n Exchange differencies
\n 27.372
\n -
\n 12.923
\n -
\n 40.295
\n Depreciations
\n (1.337.727)
\n (4.291)
\n (190.581)
\n -
\n (1.532.599)
\n Accumulated
\n depreciations
\n 31.12.2022
\n (6.207.663)
\n (118.474)
\n (595.007)
\n -
\n (6.921.144)
\n Net book value
\n 31.12.2021
\n 4.459.033
\n 10.984
\n 752.434
\n 3.348.770
\n 8.571.221
\n Net book value
\n 31.12.2022
\n 3.667.380
\n 22.627
\n 516.531
\n 5.943.770
\n 10.150.308
\n The Company's intangible assets are broken down as follows:
\n COMPANY
\n Development
\n Cost Complete
\n Purchased
\n software
\n Other
\n Intangible
\n Assets
\n Development
\n Cost
\n Incomplete
\n Total
\n Acquisition cost
\n 01.01.2021
\n 3.907.129
\n 45.574
\n -
\n -
\n 3.952.703
\n Additions in period
\n 610.054
\n -
\n -
\n -
\n 610.054
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2021
\n 4.517.183
\n 45.574
\n -
\n -
\n 4.562.757
\n Additions in period
\n 852.455
\n 15.935
\n -
\n -
\n 868.390
\n Disposals/ Write-offs
\n (3.183.489)
\n -
\n -
\n -
\n (3.183.489)
\n Balance 31.12.2022
\n 2.186.149
\n 61.509
\n -
\n -
\n 2.247.658
\n Accumulated
\n depreciations
\n 01.01.2021
\n (1.783.545)
\n (31.629)
\n -
\n -
\n (1.815.173)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n (650.090)
\n (10.474)
\n -
\n -
\n (660.564)
\n Accumulated
\n depreciations
\n 31.12.2021
\n (2.433.635)
\n (42.103)
\n -
\n -
\n (2.475.738)
\n Disposals/ Write-offs
\n 2.503.540
\n -
\n -
\n -
\n 2.503.540
\n Depreciation
\n (604.491)
\n (3.173)
\n -
\n -
\n (607.664)
\n Accumulated
\n depreciations
\n 31.12.2022
\n (534.586)
\n (45.276)
\n -
\n -
\n (579.862)
\n Net book value
\n 31.12.2021
\n 2.083.548
\n 3.470
\n -
\n -
\n 2.087.018
\n Net book value
\n 31.12.2022
\n 1.651.563
\n 16.233
\n -
\n -
\n 1.667.796
\n Intangible assets include the cost of developing banking platforms and investment management,
\n purchased software as well as acquired intangible assets through redemptions. It is noted that the
\n software development costs of the year includes expenses of the Company and the Group (see note 8),
\n as well as software development costs by third parties on our behalf. The incomplete development costs
\n relate to purchased software from third parties (mainly development platforms) that will be
\n implemented by a newly established subsidiary of the Group (established within 2020) and which has
\n been subject to the provisions of the Development Law 4399/2016.
\n \n \n \n 15.
\n INVESTMENTS IN SUBSIDIARIES
\n The change in the value of investments in affiliated companies is analyzed as follows:
\n COMPANY
\n Balance at
\n 31.12.2021
\n Increases
\n (Decreases) in
\n period
\n Balance at
\n 31.12.2022
\n GLOBAL SOFT S.A.
\n 1.131.639
\n (250.000)
\n 881.639
\n COMPUTER INTERNATIONAL FRANCHISE LTD
\n -
\n -
\n -
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 3.800.195
\n -
\n 3.800.195
\n PROFILE DIGITAL SERVICES S.A.
\n 580.000
\n -
\n 580.000
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A.
\n 2.000.000
\n -
\n 2.000.000
\n Total
\n 7.511.834
\n (250.000)
\n 7.261.834
\n The investment in the associated company COMPUTER INTERNATIONAL FRANCHISE LTD amounting to
\n \u20ac 138.416 has been reduced by an equal provision from previous years, since the company has been
\n wound up and is still in liquidation, which has not yet been completed, for mainly formal reasons.
\n Based on the results of the impairment test, on December 31, 2022, there was a need to write down the
\n subsidiary GLOBAL SOFT SA by \u20ac250.000.
\n \n \n 16.
\n INVENTORIES
\n The Group's and Company's inventories are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Inventories
\n 92.922
\n 84.519
\n 66.943
\n 58.539
\n Impairment provision
\n -
\n -
\n -
\n -
\n Total
\n 92.922
\n 84.519
\n 66.943
\n 58.539
\n The Group's and Company's inventories mainly include electronic equipment and ready-to-use software
\n that are used in the projects that are being implemented.
\n \n \n 17.
\n TRADE AND OTHER COMMERCIAL RECEIVABLES
\n The trade receivables of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Customers
\n 12.719.947
\n 11.781.270
\n 8.357.156
\n 8.145.814
\n Less disputed receivables transferred to
\n other receivables
\n (2.555.761)
\n (2.555.761)
\n (2.555.761)
\n (2.555.761)
\n Customer balance
\n 10.164.186
\n 9.225.509
\n 5.801.395
\n 5.590.053
\n Billing notes received
\n 7.104
\n 7.104
\n 3.696
\n 3.696
\n Postdated cheques
\n 232.006
\n 231.649
\n 183.611
\n 183.281
\n Total trade receivables
\n 10.403.296
\n 9.464.262
\n 5.988.702
\n 5.777.030
\n Less: Provision for impairment
\n (4.572.214)
\n (4.487.135)
\n (4.183.786)
\n (4.132.836)
\n Final Balance
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n For the years ended December 31, 2022 and December 31, 2021 respectively, trade receivables and
\n the related Impairment are analyzed as follows:
\n \n \n \n GROUP
\n COMPANY
\n 31.12.2022
\n Trade
\n Receivable
\n Impairment
\n Trade
\n Receivable
\n Impairment
\n Not due
\n 4.629.875
\n (51.611)
\n 1.386.195
\n (47.495)
\n Past due more than 120 days
\n 966.555
\n (48.432)
\n 273.124
\n (16.074)
\n Past due more than 240 days
\n 412.627
\n (96.678)
\n 193.391
\n (48.534)
\n Past due more than 360 days
\n 4.394.239
\n (4.375.493)
\n 4.135.992
\n (4.071.683)
\n 10.403.296
\n (4.572.214)
\n 5.988.702
\n (4.183.786)
\n GROUP
\n COMPANY
\n 31.12.2021
\n Trade
\n Receivable
\n Impairment
\n Trade
\n Receivable
\n Impairment
\n Not due
\n 3.976.087
\n (37.582)
\n 1.395.550
\n (31.758)
\n Past due more than 120 days
\n 710.812
\n (39.357)
\n 63.802
\n (3.551)
\n Past due more than 240 days
\n 375.508
\n (27.103)
\n 131.682
\n (18.244)
\n Past due more than 360 days
\n 4.401.855
\n (4.383.093)
\n 4.185.996
\n (4.079.283)
\n Total
\n 9.464.262
\n (4.487.135)
\n 5.777.030
\n (4.132.836)
\n The Group applies the simplified approach, in accordance with IFRS 9 and calculates ECLs on Trade
\n Receivables based on lifetime expected credit losses. The Group uses the historical credit loss
\n experience, adjusted for forward-looking factors specific to the debtors and the economic environment,
\n policy that the Group also used to have in the previous years. The total effect for 2022 is included in the
\n results of the current financial year.
\n The movement in the provision for impairment of trade receivables is set out below:
\n GROUP
\n COMPANY
\n Balance 31.12.2020
\n 4.440.650
\n 4.086.872
\n Provision as per IFRS 9
\n 46.485
\n 45.964
\n Write-offs
\n -
\n -
\n Balance 31.12.2021
\n 4.487.135
\n 4.132.836
\n Provision as per IFRS 9
\n 85.079
\n 50.950
\n Write-offs
\n -
\n -
\n Balance 31.12.2022
\n 4.572.214
\n 4.183.786
\n \n \n 18.
\n PREPAYMENTS AND OTHER RECEIVABLES
\n Advance payments and other receivables of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Advances
\n 559.696
\n 211.970
\n 655.955
\n 204.949
\n Greek State
\n 428.139
\n 479.800
\n 199.975
\n 272.278
\n Prepaid expenses
\n 174.235
\n 211.841
\n 121.220
\n 128.288
\n Accrued income receivable
\n 3.751.342
\n 1.758.298
\n 4.011.272
\n 1.418.519
\n Other debtors
\n 3.579.372
\n 3.243.756
\n 2.785.113
\n 2.790.002
\n Total
\n 8.492.784
\n 5.905.665
\n 7.773.535
\n 4.814.036
\n \n \n \n These other receivables are considered to be short-term. Their fair values are considered to approximate
\n their book values.
\n \uf0a7
\n The fund Revenues Receivable refers to a recognized value from implemented services which,
\n however, based on the contracts with customers, had not been invoiced until 31.12.2021. Revenues
\n receivable mainly relate to implementation contracts with two public sector bodies, while the related
\n costs are presented in the Accrued expenses and interest payable line (note 28).
\n \uf0a7
\n Under the account \u201cOther debtors\u201d an amount of \u20ac 2.556 thousand is included, which relates
\n to two claims under litigation, from the wider public sector with amounts of \u20ac 2.067 thousand and \u20ac
\n 489 thousand, that have not yet been finalized in court so that they can be enforced, but have been
\n tried on the first degree with a positive outcome for the company. The company considers that the
\n interest-bearing claims, are reasonable, well-founded and documented, as on the one hand there are
\n the evidence of delivery of equipment and services (a fact which was demonstrated during the court
\n proceedings) and on the other hand the debtors continue to function normally on their markets, there
\n is therefore no objective evidence of impairment on those receivables.
\n \n \n 19.
\n SHORT
\n -
\n TERM INVESTMENTS
\n The short-term investments of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Opening Balance
\n 3.012.258
\n 2.077.978
\n 2.406.422
\n 1.658.406
\n Additions in period
\n 1.883.441
\n 3.159.981
\n 875.141
\n 2.615.870
\n Sales in period
\n (864.784)
\n (2.187.255)
\n (563.271)
\n (1.817.111)
\n Total short-term investments
\n 4.030.915
\n 3.050.704
\n 2.718.292
\n 2.457.165
\n Plus revaluation at fair value
\n (32.738)
\n (35.414)
\n 107.177
\n (50.743)
\n Exchange rate differences
\n -
\n (3.032)
\n -
\n -
\n Ending balance
\n 3.998.177
\n 3.012.258
\n 2.825.469
\n 2.406.422
\n The amounts of short-term investments refer to financial placements in securities, mutual funds and
\n other securities traded on regulated markets. They primarily aim to place part of the Group's liquidity
\n on safe investments in order to ensure the adequacy of the financing of the investment program for the
\n Group's development and as a \"natural\" foreign exchange risk offset by the Group's non-euro projects.
\n An important part of these additions and sales concerns the recycling / reinvestment of these short-
\n term placements.
\n The short-term investments are calculated at fair value through profit or loss.
\n \n \n 20.
\n CASH AND CASH EQUIVALENTS
\n The cash and cash equivalents of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cash on hand
\n 6.895
\n 9.128
\n 417
\n 2.559
\n Cash in banks
\n 10.148.933
\n 12.602.965
\n 3.202.738
\n 5.659.216
\n Total
\n 10.155.828
\n 12.612.093
\n 3.203.155
\n 5.661.775
\n \n \n \n Available cash and cash equivalents represent cash in the Group and Company funds and bank deposits
\n available on demand. Bank deposits are charged with interest at floating rates based on monthly bank
\n rates.
\n \n \n 21.
\n SHARE CAPITAL AND SHARE PREMIUM
\n Company\u2019s Share Capital movement is as follows:
\n Shares
\n Share
\n Capital
\n Share
\n Premium
\n Balance 01.01.2021
\n 11.903.561
\n 5.594.674
\n 2.348.390
\n Share Capital Increase
\n -
\n -
\n -
\n Capital increase through special reserves
\n -
\n -
\n -
\n Increase from stock options issue
\n 110.355
\n 51.866
\n 135.737
\n Share capital decrease
\n -
\n -
\n Balance 31.12.2021
\n 12.013.916
\n 5.646.540
\n 2.484.127
\n Share Capital Increase
\n -
\n -
\n -
\n Capital increase through special reserves
\n -
\n -
\n -
\n Increase from stock options issue
\n 349.963
\n 80.492
\n 216.977
\n Stock split
\n 12.013.916
\n (120.139)
\n -
\n Balance 31.12.2022
\n 24.377.795
\n 5.606.893
\n 2.701.104
\n On December 3, 2021, the Board of Directors of the Company, in the context of the annual
\n implementation of the Share Allocation Program approved by the First Repeat Annual General Meeting
\n of shareholders of May 25, 2018 to selected executives of the Group, decided to increase the share
\n capital by the amount of fifty-one thousand eight hundred sixty-six euros and eighty-five cents (\u20ac
\n 51,866.85), by issuing one hundred ten thousand three hundred fifty-five (110.355) new common
\n registered shares, with a nominal value of forty-seven Euro cents (\u20ac0,47) each and an issue price of one
\n Euro and seventy cents (\u20ac1,70) per share, the difference between the issue price of the above new
\n shares and their nominal value, of Euro 135,736.65 deposited in a special reserve account \"Share
\n premium account\u201d.
\n On 12.05.2022, by decision of the Annual Ordinary General Meeting of the Company's shareholders, the
\n nominal value of the Company's shares was reduced from forty-seven Euro cents (\u20ac0,47) to twenty-
\n three Euro cents (\u20ac0,23) and simultaneously increased the total number of its shares from 12.013.916
\n to 24.027.832 common registered shares (stock split), by replacing each (1) old common registered
\n share with two (2) new common registered shares, with simultaneous reduction (for rounding purposes)
\n of the Company's share capital by the amount of one hundred twenty thousand one hundred and thirty-
\n nine Euro and sixteen cents (\u20ac 120.139,16) and creation of a special-purpose reserve, in accordance with
\n the provisions of Article 31(3). 2 of Law 4548/2018, equal to the amount of the share capital reduction.
\n On 06.12.2022 by decision of the Board of Directors of the Company and in the context of the annual
\n implementation of the Share Allocation Program approved by the First Repeat Annual General Meeting
\n of shareholders of May 25, 2018 to selected executives of the Company and its affiliated companies, the
\n share capital was increased by the amount of eighty thousand four hundred ninety-one Euro and forty-
\n nine cents (\u20ac 80.491,49), by issuing three hundred forty-nine thousand nine hundred sixty-three
\n (349.963) new ordinary, registered shares, with a nominal value of twenty-three Euro cents (\u20ac0,23) each
\n and an issue price of eighty-five Euro cents (\u20ac0,85) per share, the difference between the issue price of
\n \n \n \n the above new shares and their nominal value, of Euro 216.977,06, deposited in a special reserve
\n account \"Share premium account\u201d.
\n As a result, the company's share capital now amounts to five million six hundred and eighty-nine
\n thousand euros and eighty-five minutes (\u20ac5.606.892.85) and is divided into twenty-four million three
\n hundred and seven hundred ninety-five (24.377.795) ordinary, nominal shares with a nominal value of
\n twenty-three euro cents (\u20ac0,23) each.
\n \n \n 22.
\n TREASURY SHARES
\n The change in the Group's and Company's own shares is analyzed as follows:
\n GROUP
\n COMPANY
\n Shares
\n Value
\n Shares
\n Value
\n Balance 01.01.2021
\n 46.700
\n 189.934
\n 46.700
\n 188.837
\n Purchase of treasury shares during the year
\n 2021
\n 309.679
\n 1.574.658
\n 309.679
\n 1.574.658
\n Selling of treasury shares during the year
\n 2021
\n (330.000)
\n (1.621.447)
\n (330.000)
\n (1.621.447)
\n Balance 31.12.2021
\n 26.379
\n 143.145
\n 26.379
\n 142.048
\n Purchase of treasury shares during the year
\n 2022
\n 348.788
\n 1.023.953
\n 348.788
\n 1.023.953
\n Selling of treasury shares during the year
\n 2022
\n -
\n -
\n -
\n -
\n Balance 31.12.2022
\n 375.167
\n 1.167.098
\n 375.167
\n 1.166.001
\n \n \n 23.
\n RESERVES
\n The change in the Group's and Company's reserves is analyzed as follows:
\n GROUP
\n 01.01.2022
\n Change
\n 31.12.2022
\n Legal reserve
\n 782.553
\n 53.952
\n 836.505
\n Tax free reserve of special tax regulations
\n 2.518.440
\n 120.139
\n 2.638.579
\n Other Reserves
\n 4.117.860
\n 2.850.000
\n 6.967.860
\n Reserves from stock options
\n 659.349
\n 306.854
\n 966.203
\n Special investment reserve cover ICT4GROWTH
\n 852.851
\n -
\n 852.851
\n Total
\n 8.931.053
\n 3.330.945
\n 12.261.998
\n COMPANY
\n 01.01.2022
\n Change
\n 31.12.2022
\n Legal reserve
\n 752.683
\n 43.706
\n 796.389
\n Tax free reserve of special tax regulations
\n 2.519.458
\n 120.139
\n 2.639.597
\n Other Reserves
\n 4.117.860
\n 2.850.000
\n 6.967.860
\n Reserves from stock options
\n 659.349
\n 306.854
\n 966.203
\n Special investment reserve cover ICT4GROWTH
\n 796.080
\n -
\n 796.080
\n Total
\n 8.845.430
\n 3.320.699
\n 12.166.129
\n \n \n \n 24.
\n BORROWINGS & OTHER LONG
\n -TERM PAYABLES
\n The long-term and short-term borrowings of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Long-term debt
\n 2.142.857
\n 3.214.286
\n 2.142.857
\n 3.214.286
\n Total long-term debt
\n 2.142.857
\n 3.214.286
\n 2.142.857
\n 3.214.286
\n Bank loans
\n 2.908.045
\n 2.889.312
\n 1.669.238
\n 1.652.326
\n Long-term loans payable in the next 12
\n months
\n 1.613.507
\n 822.353
\n 1.613.507
\n 822.353
\n Total short-term debt
\n 4.521.552
\n 3.711.665
\n 3.282.745
\n 2.474.679
\n Total debt
\n 6.664.409
\n 6.925.951
\n 5.425.602
\n 5.688.965
\n Loans are simply bilateral loans (not convertible, syndicated, etc.) with a variable interest rate with a
\n total borrowing cost of 2,65%, which is considered and is indeed a market rate. Borrowing costs are
\n expected to be higher in the current year 2023 due to the change in EURIBOR, but most of the increase
\n is expected to be compensated as the group maintains strong cash reserves that are positively affected
\n by the rise in international interest rates. Long-term loans have a maturity of (4) years and a grace period
\n of 12 months.
\n The amounts of long-term loans that are payable within 12 months from the date of preparation of the
\n financial statements have been carried over and are presented in short-term liabilities.
\n \n \n 25.
\n PROVISION FOR EMPLOYEES\u2019 INDEMNITIES
\n The Group and the Company recognize as a retirement benefit obligation the present value of the legal
\n commitment it has undertaken, to pay a lump sum compensation to staff leaving due to retirement. The
\n relevant liability was calculated based on an actuarial study by a company of independent actuaries and
\n is analyzed as follows:
\n The personnel benefits obligations of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n Balance of liability at 01.01.2021
\n 739.982
\n 143.680
\n Employment cost for the period 1.1-31.12.2021
\n 204.462
\n 77.476
\n Financial cost for the period 1.1-31.12.2021
\n (233)
\n (223)
\n Paid indemnities for the period 1.1-31.12.2021
\n (177.274)
\n (110.783)
\n Actuarial gains / losses for the period 1.1 \u2013 31.12.2021
\n 24.186
\n 24.122
\n Internal movements
\n -
\n -
\n Balance of liability at 31.12.2021
\n 791.123
\n 134.272
\n Employment cost for the period 1.1-31.12.2022
\n 45.805
\n 31.996
\n Financial cost for the period 1.1-31.12.2022
\n 318
\n 299
\n Paid indemnities for the period 1.1-31.12.2022
\n (148.528)
\n (79.957)
\n Actuarial gains / losses for the period 1.1 \u2013 31.12.2022
\n 56.242
\n 57.390
\n Internal movements
\n -
\n -
\n Balance of liability at 31.12.2022
\n 744.960
\n 144.000
\n Basic Assumptions:
\n 31.12.2022
\n 31.12.2021
\n Discount rate
\n 3,39%
\n 0,18%
\n Inflation
\n 2,00%
\n 1,00%
\n Future salary increases
\n 4,00%
\n 1,00%
\n \n \n \n The use of a higher technical interest rate of 0,5% would result in a lower respective obligation by 2,95%
\n while the exact opposite movement, i.e. the use of a lower technical interest rate of 0,5%, would result
\n in a higher respective obligation by 2,95%.
\n The use of a higher technical interest rate of 0,5% would result in a lower actual cost of the next fiscal
\n year by 4,7% while the exact opposite movement, i.e. the use of a lower technical interest rate of 0,5%,
\n would result in a higher actual cost by 4,7%.
\n \n \n 26.
\n STOCK OPTION PLAN
\n The Board of Directors of the Company at its meeting on January 16, 2020, following the authorization
\n given by the 1st Repeated Annual General Meeting of the shareholders on May 25, 2018, regarding the
\n establishment of a Share Option Scheme to the members of the Board of Directors, the Directors and
\n the staff of the Company, proceeded to the preparation of the specific terms of this Plan.
\n The duration of the programme shall be fixed until the year 2025, in the sense that the total rights to be
\n allocated to beneficiaries may be exercised no later than November 2025.
\n The number of Rights to be allocated under the above Program may amount to up to six hundred
\n thousand (600.000), for its total duration (until 2025). Accordingly, the maximum number of shares to
\n be issued, if the Board of Directors grants the maximum number of Rights and the Beneficiaries exercise
\n all of them, may not exceed 600.000 shares.
\n In order to exercise the rights that have matured, the Beneficiaries must, at the time of exercise, have
\n an employment contract and/or a paid mandate with the Company in force or be employed by virtue of
\n a decision of the Company's Management in a company belonging to the Group.
\n The rights granted in FY2020 are partially matured as follows:
\n - On November 1, 2020, 115.093 rights
\n - On November 1, 2021, 142.483 rights
\n - On November 1, 2022, 145.954 rights that due to split are readjusted to 291.908
\n - On November 1, 2023, 28,220 rights that due to split are readjusted to 56.440
\n The rights granted in FY2022 are partially matured as follows:
\n - On November 1, 2022, 100.485 rights
\n - On November 1, 2023, 111.045 rights
\n - On November 1, 2024, 114.090 rights
\n - On November 1, 2025,
\n 10.880 rights
\n Changes in the number of options during the financial year are as follows:
\n Number of rights
\n Opening balance (01.01.2021)
\n 680.764
\n Granted
\n -
\n Exercised
\n (220.710)
\n Expiration / forfeiture of rights
\n -
\n Closing balance (31.12.2021)
\n 460.054
\n Granted
\n 336.500
\n Exercised
\n (349.963)
\n Expiration / forfeiture of rights
\n -
\n Closing balance (31.12.2022)
\n 446.591
\n (*) the number of allowances has been adjusted as a result of the business operation of the split (1n/1p) share.
\n \n \n \n The mature and exercisable rights at 31.12.2022 amount to 154.136.
\n Fair value per option was calculated using the Black & Scholes valuation model. The important variables
\n involved in this model are the share price, the training price, the discount rate and the volatility of the
\n share price.
\n The variables on the basis of which the above were calculated are:
\n Granted in 2022
\n Granted in 2020
\n Exercise price
\n \u20ac 0,85
\n \u20ac 0,85
\n Grant date
\n 25.10.2022
\n 16.01.2020
\n Share price at concession date
\n \u20ac 2,94
\n \u20ac 1,985
\n Stock Volatility
\n 35%
\n 35%
\n Risk Free Rate
\n 3,00%
\n 0,46%
\n From the valuation of the rights granted, the period 01.01.2022-31.12.2022 was charged with the
\n amount of Euro 306.854.
\n \n \n 27.
\n GOVERNMENT GRANTS
\n The Group has recognized long-term liabilities as deferred income for the long-term portion of
\n government grants that is to be systematically and rationally recognized in income over the useful life
\n of the fixed assets. Depreciation is accounted for in the period's results using the straight-line method
\n according to the useful life of the corresponding subsidized assets.
\n The subsidies of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n Balance 01.01.2021
\n 1.177.199
\n 148.516
\n Recognized Grant in 2021
\n 135.000
\n -
\n Depreciation of Grants for the year 2021
\n (1.049.982)
\n (77.504)
\n Balance 31.12.2021
\n 262.217
\n 71.012
\n Recognized Grant in 2022
\n 81.000
\n -
\n Depreciation of Grants for the year 2022
\n (89.385)
\n (64.067)
\n Balance 31.12.2022
\n 253.832
\n 6.945
\n Less: current portion of Government Grants classified
\n under accrued income.
\n (37.832)
\n (6.945)
\n Long-term amount of Government Grants
\n 216.000
\n -
\n \n \n 28.
\n SUPPLIERS
\n The Group and Company suppliers are analysed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Suppliers
\n 1.756.983
\n 2.028.461
\n 1.032.729
\n 1.414.491
\n Checks payable
\n 222.647
\n 80.985
\n 207.986
\n 68.366
\n Total
\n 1.979.630
\n 2.109.446
\n 1.240.715
\n 1.482.857
\n 29.
\n OTHER PAYABLES
\n \n \n \n Other payables for the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Customer advances
\n 799.461
\n 474.318
\n 783.983
\n 436.624
\n Accrued expenses and interest payable
\n 2.835.630
\n 1.778.150
\n 2.408.689
\n 1.259.582
\n Accrued Income
\n 2.124.530
\n 1.945.871
\n 579.970
\n 621.426
\n Other liabilities
\n 818.406
\n 1.073.127
\n 721.806
\n 571.121
\n Total
\n 6.578.027
\n 5.271.466
\n 4.494.448
\n 2.888.753
\n Specifically, Accrued Expenses relate to the recognition of service costs for Company's projects, from
\n services rendered but which were not invoiced by suppliers until 31.12.2022, based on contracts with
\n suppliers, but whose recognized value calculated in accordance with the measurement of the
\n completion stage of the service in relation to its estimated total cost.
\n \n \n 30.
\n TRANSACTIONS WITH RELATED
\n PARTIES
\n The Company's transactions with its subsidiaries are analyzed as follows:
\n Sales
\n Purchases
\n Intercompany transactions
\n 2022
\n 2021
\n 2022
\n 2021
\n GLOBAL SOFT S.A.
\n 124.742
\n 125.912
\n 37.085
\n 108.750
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 1.443.605
\n 2.003.033
\n -
\n -
\n PROFILE SOFTWARE (UK) Ltd
\n 387.514
\n 199.161
\n -
\n -
\n PROFILE DIGITAL SERVICES S.A.
\n 2.273.929
\n 2.002.200
\n -
\n -
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A.
\n 51.256
\n 16.818
\n 444.784
\n 104.400
\n LOGIN S.A.
\n 368.545
\n 367.524
\n -
\n -
\n CENTEVO AB
\n -
\n 49.900
\n -
\n -
\n Total
\n 4.649.591
\n 4.764.548
\n 481.869
\n 213.150
\n The terms of the transactions with the parties involved provide that sales to and purchases from, related
\n parties are made at prevailing market prices at that time (arm\u2019s length basis).
\n Sales to subsidiaries mainly concern expenses incurred by the Company on behalf of the subsidiaries,
\n mainly for the following:
\n \u2022 The support and planning of the commercial and technical implementation of projects in the
\n operational area of financial solutions,
\n \u2022 Designing and implementing other software programs that may be used by affiliates.
\n The balances of receivables and payables of the Company with the affiliated companies at the end of
\n the current fiscal year, as well as of the previous one, are analyzed as follows:
\n Receivables
\n Liabilities
\n Intercompany balances
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n GLOBAL SOFT A.E.
\n 17.951
\n 18.071
\n 69.065
\n 1.569
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 515.658
\n 601.455
\n -
\n -
\n COMPUTER INTERNATIONAL FNRANCHISE
\n \u0395
\n .
\n \u03a0
\n .
\n \u0395
\n .
\n 171.987
\n 171.685
\n -
\n -
\n PROFILE SOFTWARE (UK) Ltd
\n 47.602
\n 92.107
\n -
\n 5.225
\n PROFILE DIGITAL SERVICES S.A.
\n 141.020
\n 157.104
\n -
\n -
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A.
\n 181.829
\n 25.541
\n 50.332
\n 89.456
\n LOGIN S.A.
\n 37.250
\n -
\n -
\n -
\n CENTEVO AB
\n -
\n 49.900
\n -
\n -
\n Total
\n 1.113.297
\n 1.115.863
\n 119.397
\n 96.250
\n \n \n \n The cost of remuneration for the members of the Board of Directors and the Managing Directors of the
\n Group and the Company for the year 2022 amounted to \u20ac 1.604.228 (2021: \u20ac
\n 1.105.840).
\n The balance of the parent company's bond issue to its 100% subsidiary \u201cPROFILE TECHNOLOGIES SINGLE
\n MEMBER S.A.\u201d amounted on 31/12/2022 to \u20ac 3.400.000 (31/12/2021: \u20ac1.400.000).
\n The amount of \u20ac 1.400.000 has been granted in application of the Decision of 31 August 2021 of the
\n Governing Council and the amount of \u20ac 2.000.000 has been granted in application of decision of the
\n Governing Council of 01/11/2022.
\n The proceeds of the Joint Bond Loan will be used by the wholly-owned subsidiary solely for the smooth
\n and timely implementation of the medium-term business plan which it has drawn up, according to the
\n information provided by the Goc, the commission of the sampled exporting producers did not provide
\n any evidence to support this claim.
\n \n \n 31. LEASES (IFRS 16)
\n The breakdown of both rights of use and lease obligations by applying IFRS 16 for the 2022 financial
\n year is as follows:
\n GROUP
\n Right-of-use assets 01.01.2021
\n 566.690
\n Acquisition of subsidiary
\n 208.807
\n Add-ons for the period
\n 19.329
\n Depreciations for the period
\n (256.592)
\n Right-of-use assets 31.12.2021
\n 538.234
\n Add-ons for the period
\n 786.723
\n Exchange rate differencies
\n 31.067
\n Depreciations for the period
\n (364.814)
\n Right-of-use assets 31.12.2022
\n 991.210
\n Recognized Liabilities 01.01.2021
\n 558.294
\n Acquisition of subsidiary
\n 208.807
\n Add-ons for the period
\n 29.996
\n Interests for the period
\n 17.637
\n Payments for the period
\n (229.672)
\n Balance 31.12.2021
\n 585.062
\n Add-ons for the period
\n 817.814
\n Interests for the period
\n 12.869
\n Payments for the period
\n (373.407)
\n Balance 31.12.2022
\n 1.042.338
\n Long-Term lease liabilities
\n 958.377
\n Short-Term lease liabilities
\n 83.960
\n Balance 31.12.2022
\n 1.042.337
\n \n \n 32. FAIR
\n VALUE MEASUREMENT
\n Fair Value:
\n The carrying amounts reflected in the accompanying statements of financial position for cash
\n and cash equivalents, trade and other accounts receivable, prepayments, trade and other accounts
\n \n \n \n payable and accrued and other current liabilities, approximate their respective fair values due to the
\n relatively short-term maturity of these financial instruments.
\n The fair value of the loans of 31.12.2022 for the Group and the Company approximate their carrying
\n amounts reflected in the statements of financial position, as they relate to simple bilateral loans from
\n bank institutions with floating interest rates within the market, are based on Euribor plus a spread and
\n are therefore variable according to market conditions. Also, the loans are in euros, and they are not
\n convertible, nor have any weights, commitments or special clauses.
\n Consequently, although these loans are classified in the category 1-5 years, there is no difference
\n between the fair value and the accounting obligations in relation to those liabilities.
\n The Group categorized its financial instruments carried at fair value in the below categories, defined as
\n follows:
\n \uf0fc
\n Level 1 - Observed / Listed (unadjusted) market prices in active markets for similar assets or
\n liabilities.
\n \uf0fc
\n Level 2 - Valuation techniques for which inputs that are relevant to fair value measurement,
\n except for official stock prices included in Level 1, are directly or indirectly observable.
\n \uf0fc
\n Level 3 - Valuation techniques for which inputs that are relevant to measuring fair value are not
\n observable.
\n For assets and liabilities recognized in the financial statements on a recurring basis, the Group
\n determines if there have been transfers between hierarchy levels, through the re-evaluation and
\n classification (based on the lower level data that are important for the measurement of fair value as a
\n whole) at the end of each reporting period.
\n At each reporting date, the Group analyzes the changes in value of liabilities subject to recalculation and
\n revaluation in accordance with its accounting policies. For this analysis, management verifies the major
\n inputs applied in the later assessment, confirming the data used in the valuation, through contracts and
\n other relevant documents.
\n During the year ended December 31, 2019, there were no transfers between Level 1 and Level 2 fair
\n value measurements, and no transfers into and out of Level 3 fair value measurements.
\n The table below provides the hierarchy of the fair values of the Group's assets and liabilities.
\n Assets and liabilities measured at fair
\n value
\n Note
\n Measurement
\n Date
\n Amount
\n ( \u20ac)
\n Level
\n 1
\n Level
\n 2
\n Level
\n 3
\n \u2022 Short-term investments at fair
\n value through profit or loss
\n 19
\n 31.12.2022
\n \u221a
\n -
\n -
\n The valuation of Financial assets at fair value through profit or loss is based on their current market value
\n on their trading market.
\n \n \n 33.
\n AUDITORS\u2019 REMUNERATION
\n Regular auditors' fees for auditing financial statements for the financial year 2022 totalled EUR 81.000
\n for the Group and EUR 22.000 for the Company.
\n Auditors' fees for checking tax compliance for the year
\n 2022 amounted to EUR 16.500 for the Group and EUR 11,000 for the Company.
\n \n Apart from the above audit services, no other services are provided by the auditors.
\n 34. CONTINGENT LIABILITIES
\n \n \n There are no litigation or arbitration disputes as well as decisions of judicial or arbitration bodies that
\n have or are likely to have a material impact on the financial position or operation of the Company and
\n the Group.
\n The Group and the Company have contingent liabilities in respect of matters arising in the ordinary
\n course of business. No material charges are expected to arise from contingent liabilities. No substantial
\n additional payments are expected at the date of preparation of these annual financial statements.
\n The guarantees through letters of guarantee issued by bank institutions on 31.12.2022 concern the
\n following:
\n GROUP
\n COMPANY
\n Guarantees to ensure good execution of contracts with suppliers
\n 28.700
\n 28.700
\n Participation guarantees
\n 673.710
\n 673.710
\n Guarantees to ensure good execution of contracts with customers
\n 1.281.934
\n 1.281.934
\n Total
\n 1.984.344
\n 1.984.344
\n The tax unaudited fiscal years of the Group's companies are as follows:
\n NAME OF COMPANY
\n UNAUDITED FISCAL
\n YEARS
\n PROFILE SA
\n (*)
\n 2017-2022
\n COMPUTER INTERNATIONAL FRANCHISE LTD
\n 2007-2022
\n GLOBAL SOFT S.A(*)
\n 2017-2022
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 2017-2022
\n PROFILE SYSTEMS (UK) LTD
\n 2018-2022
\n PROFILE DIGITAL SERVICES S.A.(*)
\n 2017-2022
\n LOGIN S.A.
\n 2019-2022
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A. (**)
\n 2020-2022
\n CENTEVO AB
\n 2009-2022
\n * For the years 2017-2021 an unreserved Tax Certificate has been issued by chartered accountants, in
\n accordance with Article 65\u0391 par. 1 of Law
\n 4174/2013.
\n ** The subsidiary Profile Technologies Single Member S.A.. was established in 2020.
\n For the year 2022, the Group\u2019s subsidiaries in Greece, have been reviewed through a tax audit from the
\n Chartered Accountants as per the provisions of article 65
\n \u0391
\n of the law 4174/2013. This tax audit is in
\n progress and the related tax certificate is expected to be issued following the issuance of the attached
\n Financial Statements for the year ended on 31
\n st
\n December 2022. If additional tax liabilities arise until the
\n completion of the tax audit, the Group\u2019s management assumes that they will not have a significant effect
\n in the annual financial statements.
\n The subsidiaries which are based abroad, are not subject to mandatory statutory tax audit. Audits are
\n carried out exceptionally where appropriate by the tax authorities of each country on the basis of
\n specific criteria. Tax liabilities resulting from the submission of the annual tax return remain under the
\n control of the tax authorities for a certain period of time, in accordance with the tax laws of each country.
\n \n \n 35.
\n POST BALANCE SHEET EVENTS
\n There are no post-balance sheet events as at December 31, 2022, either involving the Company or the
\n Group, that are required to be reported by the International Accounting Standards (IFRS).
\n \n N. Smyrni, April 6, 2023
\n \n Chairman of the BoD
\n CEO
\n Chied Financial
\n Accounting
\n Officer
\n Manager
\n Stasinopoulos
\n Charalampos
\n Angelides Evangelos
\n Samonakis Nikolaos
\n Santoukas Zafeirios
\n ID
\n \u03a3
\n 577589
\n ID 1157610
\n ID
\n \u0391\u0399
\n 051267
\n ID
\n \u0391\u0399
\n 109838
\n CHAPTER 6
\n AVAILABILITY OF FINANCIAL STATEMENTS
\n According to the provisions of Law 3556/2007 and Decision 8/754 / 14-04-2016. of the Board of Directors
\n Of the Hellenic Capital Market Commission, the Company announces that the Annual Financial Report
\n for the year 2019 is legally presented on the internet at
www.profile.gr, the posting fulfills all the
requirements of article 7 of the above Decision of the Board of Directors of the Hellenic Capital Market
\n Commission, as applicable.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428181715961": {
"value": "PROFILE SYSTEMS &SOFTWARE",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428181846904": {
"value": "have principal activities, in accordance with article 3 of itsArticles of Incorporation, in the manufacturing and marketing of software and PCs, providing datatransmission services through selected and other communication networks",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428134201131": {
"value": "\n 2.
\n BASIS OF PREPARATION OF THE ANNUAL FINANCIAL STATEMENTS
\n 2.1 Basis of preparation of the financial statements
\n The consolidated financial statements for the year ended December 31, 2021 have been prepared in
\n accordance with International Financial Reporting Standards (IFRS) issued by the International
\n Accounting Standards Board (\u201cIASB\u201d), as endorsed by the European Union (\u201cEU\u201d), and present the
\n financial position, results of operations and cash flows of the Group on a going concern basis and the
\n accrual principle. Management has concluded that the going concern basis of preparation of the
\n accounts is appropriate. The consolidated financial statements have been prepared in accordance with
\n the historical cost basis except for the financial instruments which are measured at fair value through
\n profit and loss.
\n The preparation of financial statements, in accordance with IFRS, requires the use of certain critical
\n accounting estimates and assumptions. It also requires management to exercise its judgment in the
\n process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgment or
\n complexity, or areas where assumptions and estimates are significant to the consolidated financial
\n statements are disclosed in Note 2.4 \u201cSignificant accounting estimates and judgements\u201d. Estimates and
\n judgements are continuously evaluated and are based on historical experience and other factors,
\n including expectations of future events as assessed to be reasonable under normal circumstances.
\n It is noted that for better and more analytical presentation, the account \u201cTrade and Other Payables\u201d of
\n the comparable figures, is analysed in the accounts \u201cTrade Payables\u201d, \u201cOther Payables\u201d and \u201cSocial
\n Security and other tax liabilities\u201d.
\n \n \n 2.2 Group structure and basis of consolidation
\n The attached Group financial statements comprise the financial statements of the Parent Company in
\n addition to the consolidated financial statements of the Group and its subsidiaries on which Profile has
\n the ability to exercise control. All subsidiaries (companies in which the Group has direct or indirect
\n ownership of 50% or more voting interest or has the power to control the Board of the investees) have
\n been consolidated.
\n At each reporting period, the Group reassesses whether it exercises effective control over the
\n investments, in case there are events and circumstances indicating a change in effective control\u2019s
\n indications. Subsidiaries are consolidated from the date on which effective control is transferred to the
\n Group and cease to be consolidated from the date on which control is transferred out of the Group.
\n The financial statements of the subsidiaries are prepared for the same reporting period as the parent
\n company using consistent accounting policies.
\n Gain or losses of subsidiaries, along with other comprehensive income, are attributed to the non-
\n controlling interest even if that results in a deficit balance.
\n \n \n \n \n \n All intra-group balances transactions and unrealized gains and losses resulting from intra-group
\n transactions are eliminated in full in the consolidated financial statements. Where necessary, accounting
\n policies for subsidiaries have been revised to ensure consistency with the policies adopted by the Group.
\n A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity
\n transaction. If the Group loses control over a subsidiary, it:
\n \uf0fc
\n Derecognizes the assets (including goodwill) and liabilities of the subsidiary;
\n \uf0fc
\n Derecognizes the carrying amount of any non-controlling interest;
\n \uf0fc
\n Recognizes the fair value of any investment retained;
\n \uf0fc
\n Recognizes any surplus or deficit in profit or loss;
\n \uf0fc
\n Reclassifies the parents\u2019 share of components previously recognized in other comprehensive income
\n to profit and loss.
\n Investments in subsidiaries in the separate financial statements are accounted for at cost less any
\n accumulated impairment.
\n The following table shows the subsidiaries included in the consolidation together with the relative
\n Group participation rates as well as the activity of each subsidiary.
\n Name of Company
\n Headquarter
\n Country
\n Activity
\n % Group
\n Participation
\n Relationship
\n Type of
\n Consolidation
\n GLOBAL SOFT SA
\n Greece
\n IT Company
\n 97,09%
\n Direct
\n Total
\n COMPUTER
\n INTERNATIONAL
\n FRANCHISE LTD
\n Greece
\n IT Seminars
\n 50,18%
\n Direct
\n Total
\n PROFILE
\n SYSTEMS
\n &
\n SOFTWARE
\n (CYPRUS)
\n LTD
\n Cyprus
\n IT Company
\n 100,00%
\n Direct
\n Total
\n PROFILE
\n SOFTWARE
\n (UK) LTD
\n **
\n United
\n Kingdom
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE DIGITAL S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n LOGIN S.A.*
\n France
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE
\n TECHNOLOGIES
\n COMMERCAIL
\n AND
\n INDUSTRIAL COMPANY
\n SINGLE MEMBER S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n CENTEVO AB***
\n Sweden
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n * The indirect participation in LOGIN SA is at 100% through the participation of the subsidiaries Profile C
\n \u03a5
\n (99,92%) and Profile
\n U
\n \u039a
\n (0,08%).
\n ** Participation in PROFILE SOFTWARE (UK) LTD is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE
\n (CYPRUS) LTD.
\n *** Participation in CENTEVO AB is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD.
\n \n \n \n 2.3 Foreign Currency
\n a) Functional currency and presentation currency
\n The Group\u2019s consolidated financial statements are presented in Euro (\u201cEUR\u201d), which is also the parent
\n company\u2019s functional currency since 1 January 2002.
\n b) Foreign currency transactions
\n Transactions in foreign currencies are translated at Euro based on the exchange rates prevailing at the
\n dates of the transactions. Claims and liabilities denominated in a foreign currency at the date of
\n preparation of the financial statements are adjusted to reflect the exchange rates at the date of
\n preparation. Gains and losses arising from such transactions (and from the translation of assets and
\n liabilities denominated in a foreign currency) are recognized in the income statement except when they
\n are included in equity as recognized cash flow hedges
\n \n \n \n c) Subsidiaries of the Group
\n The translation of the financial statements of the Group companies that have a different functional
\n currency from the Parent company is as follows:
\n 1.1
\n Assets and liabilities are translated at the exchange rates effective at the balance sheet date.
\n 2.1
\n Equity funds are converted using the exchange rates that existed at the date they were created.
\n 3.1
\n Revenues and expenses are translated at the average exchange rates of the reporting period.
\n Foreign currency difference are recognized in the equity reserve and transferred to the profit and loss
\n statement together with sale transactions. Goodwill and fair value adjustments arising from the
\n acquisition of foreign operations are translated using the effective exchange rates as at the balance
\n sheet date.
\n \n \n 2.4
\n Significant Accounting Estimates and Judgements:
\n The preparation of financial statements, in accordance with IFRS, requires management to make
\n judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and
\n disclosure of contingent assets and liabilities, as well as, revenue and expenses as of the reporting
\n period. Actual results may differ from those estimates.
\n The Group makes accounting estimates, assumptions and judgments in order to apply the most
\n appropriate accounting principles in relation to the future development of events and transactions.
\n These estimates, assumptions and judgments are periodically reviewed to reflect current data and
\n reflect current risks and are based on management's previous experience of the level / volume of related
\n transactions or events. The key estimates and judgments that refer to data the evolution of which could
\n affect the items of the financial statements in the next 12 months are as follows:
\n (a) Income tax
\n According to IAS 12, income tax provisions are based on estimations as to the taxes that shall be paid to
\n the tax authorities and include the current income tax for each fiscal year, the provision for additional
\n taxes which may arise from future tax audits and the recognition of future tax benefits (Note 9). The
\n final clearance of income taxes may be different from the relevant amounts which are included in these
\n financial statements.
\n (b) Deferred tax assets:
\n Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable
\n profit will be available against which the losses can be utilized. Significant management judgement is
\n required to determine the amount of deferred tax assets that can be recognized, based upon the likely
\n timing and level of estimated future taxable profits together with future tax planning strategies.
\n (c) Provision for doubtful receivables:
\n The Company\u2019s Management periodically reassesses the adequacy of the provision for doubtful
\n receivables in relation to its credit policy and taking into account the legal advisor's information that
\n arises from the processing of historical data and recent or/and anticipated developments in the affairs
\n managed, as well as its assessment/judgement on the effect of other factors on the collectability of
\n these receivables. The Group\u2019s doubtful receivables are assessed by the Management on a case by case.
\n With respect to non-doubtful trade receivables, the Group applies the simplified approach of IFRS 9 and
\n calculates the expected credit losses over the life of the receivables. To this end, it uses a table to
\n measure the projections in a way that reflects past experience and forecasts of the future financial
\n situation of customers and the economic environment. At each balance sheet date, the historical
\n percentages used, and the estimates of the future financial situation are updated. The correlation
\n between the historical data, the future financial situation and the expected credit losses includes
\n significant estimates. The amount of expected credit losses depends to a large extent on changes in the
\n conditions and forecasts of the future financial situation.
\n \n \n \n (d) Internally produced intangible assets:
\n Development costs associated with internally generated intangible assets are capitalized in accordance
\n with the Company's accounting policies. The initial capitalization of costs is based on management's
\n judgment that future economic benefits will flow to the Company from the use of internally generated
\n intangible assets.
\n (e) Impairment testing on goodwill and intangible assets:
\n The Group assesses whether there is impairment of goodwill and intangible assets at least once a year
\n (or when there are indications of a change in value) and examines the events or conditions that render
\n the possibility of impairment, such as a significant adverse change in the business environment or a
\n decision to sell or dispose a unit or segment (Note 12). If there is evidence of impairment, the
\n recoverable amount (which is the greater of the fair value less costs to sell and the value in use) of the
\n respective cash-generating unit in which the goodwill has been allocated is calculated. Value in use is
\n estimated using the method of discounted cash flow. In applying this methodology, account is taken of
\n historical operating results, future corporate plans, economic extensions as well as market data
\n (statistical and not) that are estimated by the Management. If the recoverable amount is lower than the
\n carrying amount, then the carrying amount needs to be reduced to the recoverable amount and such
\n difference is recognized to the statement of Profit and Loss.
\n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428165511421": {
"value": "\n \n 2.2 Group structure and basis of consolidation
\n The attached Group financial statements comprise the financial statements of the Parent Company in
\n addition to the consolidated financial statements of the Group and its subsidiaries on which Profile has
\n the ability to exercise control. All subsidiaries (companies in which the Group has direct or indirect
\n ownership of 50% or more voting interest or has the power to control the Board of the investees) have
\n been consolidated.
\n At each reporting period, the Group reassesses whether it exercises effective control over the
\n investments, in case there are events and circumstances indicating a change in effective control\u2019s
\n indications. Subsidiaries are consolidated from the date on which effective control is transferred to the
\n Group and cease to be consolidated from the date on which control is transferred out of the Group.
\n The financial statements of the subsidiaries are prepared for the same reporting period as the parent
\n company using consistent accounting policies.
\n Gain or losses of subsidiaries, along with other comprehensive income, are attributed to the non-
\n controlling interest even if that results in a deficit balance.
\n \n \n \n All intra-group balances transactions and unrealized gains and losses resulting from intra-group
\n transactions are eliminated in full in the consolidated financial statements. Where necessary, accounting
\n policies for subsidiaries have been revised to ensure consistency with the policies adopted by the Group.
\n A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity
\n transaction. If the Group loses control over a subsidiary, it:
\n \uf0fc
\n Derecognizes the assets (including goodwill) and liabilities of the subsidiary;
\n \uf0fc
\n Derecognizes the carrying amount of any non-controlling interest;
\n \uf0fc
\n Recognizes the fair value of any investment retained;
\n \uf0fc
\n Recognizes any surplus or deficit in profit or loss;
\n \uf0fc
\n Reclassifies the parents\u2019 share of components previously recognized in other comprehensive income
\n to profit and loss.
\n Investments in subsidiaries in the separate financial statements are accounted for at cost less any
\n accumulated impairment.
\n The following table shows the subsidiaries included in the consolidation together with the relative
\n Group participation rates as well as the activity of each subsidiary.
\n Name of Company
\n Headquarter
\n Country
\n Activity
\n % Group
\n Participation
\n Relationship
\n Type of
\n Consolidation
\n GLOBAL SOFT SA
\n Greece
\n IT Company
\n 97,09%
\n Direct
\n Total
\n COMPUTER
\n INTERNATIONAL
\n FRANCHISE LTD
\n Greece
\n IT Seminars
\n 50,18%
\n Direct
\n Total
\n PROFILE
\n SYSTEMS
\n &
\n SOFTWARE
\n (CYPRUS)
\n LTD
\n Cyprus
\n IT Company
\n 100,00%
\n Direct
\n Total
\n PROFILE
\n SOFTWARE
\n (UK) LTD
\n **
\n United
\n Kingdom
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE DIGITAL S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n LOGIN S.A.*
\n France
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE
\n TECHNOLOGIES
\n COMMERCAIL
\n AND
\n INDUSTRIAL COMPANY
\n SINGLE MEMBER S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n CENTEVO AB***
\n Sweden
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n * The indirect participation in LOGIN SA is at 100% through the participation of the subsidiaries Profile C
\n \u03a5
\n (99,92%) and Profile
\n U
\n \u039a
\n (0,08%).
\n ** Participation in PROFILE SOFTWARE (UK) LTD is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE
\n (CYPRUS) LTD.
\n *** Participation in CENTEVO AB is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD.
\n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428165822005": {
"value": "\n 2.2 Group structure and basis of consolidation
\n The attached Group financial statements comprise the financial statements of the Parent Company in
\n addition to the consolidated financial statements of the Group and its subsidiaries on which Profile has
\n the ability to exercise control. All subsidiaries (companies in which the Group has direct or indirect
\n ownership of 50% or more voting interest or has the power to control the Board of the investees) have
\n been consolidated.
\n At each reporting period, the Group reassesses whether it exercises effective control over the
\n investments, in case there are events and circumstances indicating a change in effective control\u2019s
\n indications. Subsidiaries are consolidated from the date on which effective control is transferred to the
\n Group and cease to be consolidated from the date on which control is transferred out of the Group.
\n The financial statements of the subsidiaries are prepared for the same reporting period as the parent
\n company using consistent accounting policies.
\n Gain or losses of subsidiaries, along with other comprehensive income, are attributed to the non-
\n controlling interest even if that results in a deficit balance.
\n \n All intra-group balances transactions and unrealized gains and losses resulting from intra-group
\n transactions are eliminated in full in the consolidated financial statements. Where necessary, accounting
\n policies for subsidiaries have been revised to ensure consistency with the policies adopted by the Group.
\n A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity
\n transaction. If the Group loses control over a subsidiary, it:
\n \uf0fc
\n Derecognizes the assets (including goodwill) and liabilities of the subsidiary;
\n \uf0fc
\n Derecognizes the carrying amount of any non-controlling interest;
\n \uf0fc
\n Recognizes the fair value of any investment retained;
\n \uf0fc
\n Recognizes any surplus or deficit in profit or loss;
\n \uf0fc
\n Reclassifies the parents\u2019 share of components previously recognized in other comprehensive income
\n to profit and loss.
\n Investments in subsidiaries in the separate financial statements are accounted for at cost less any
\n accumulated impairment.
\n The following table shows the subsidiaries included in the consolidation together with the relative
\n Group participation rates as well as the activity of each subsidiary.
\n Name of Company
\n Headquarter
\n Country
\n Activity
\n % Group
\n Participation
\n Relationship
\n Type of
\n Consolidation
\n GLOBAL SOFT SA
\n Greece
\n IT Company
\n 97,09%
\n Direct
\n Total
\n COMPUTER
\n INTERNATIONAL
\n FRANCHISE LTD
\n Greece
\n IT Seminars
\n 50,18%
\n Direct
\n Total
\n PROFILE
\n SYSTEMS
\n &
\n SOFTWARE
\n (CYPRUS)
\n LTD
\n Cyprus
\n IT Company
\n 100,00%
\n Direct
\n Total
\n PROFILE
\n SOFTWARE
\n (UK) LTD
\n **
\n United
\n Kingdom
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE DIGITAL S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n LOGIN S.A.*
\n France
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n PROFILE
\n TECHNOLOGIES
\n COMMERCAIL
\n AND
\n INDUSTRIAL COMPANY
\n SINGLE MEMBER S.A.
\n Greece
\n IT Company
\n 100,00%
\n Direct
\n Total
\n CENTEVO AB***
\n Sweden
\n IT Company
\n 100,00%
\n Indirect
\n Total
\n * The indirect participation in LOGIN SA is at 100% through the participation of the subsidiaries Profile C
\n \u03a5
\n (99,92%) and Profile
\n U
\n \u039a
\n (0,08%).
\n ** Participation in PROFILE SOFTWARE (UK) LTD is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE
\n (CYPRUS) LTD.
\n *** Participation in CENTEVO AB is 100% through the participation of subsidiary PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428165615311": {
"value": "\n 2.3 Foreign Currency
\n a) Functional currency and presentation currency
\n The Group\u2019s consolidated financial statements are presented in Euro (\u201cEUR\u201d), which is also the parent
\n company\u2019s functional currency since 1 January 2002.
\n b) Foreign currency transactions
\n Transactions in foreign currencies are translated at Euro based on the exchange rates prevailing at the
\n dates of the transactions. Claims and liabilities denominated in a foreign currency at the date of
\n preparation of the financial statements are adjusted to reflect the exchange rates at the date of
\n preparation. Gains and losses arising from such transactions (and from the translation of assets and
\n liabilities denominated in a foreign currency) are recognized in the income statement except when they
\n are included in equity as recognized cash flow hedges
\n \n c) Subsidiaries of the Group
\n The translation of the financial statements of the Group companies that have a different functional
\n currency from the Parent company is as follows:
\n 1.1
\n Assets and liabilities are translated at the exchange rates effective at the balance sheet date.
\n 2.1
\n Equity funds are converted using the exchange rates that existed at the date they were created.
\n 3.1
\n Revenues and expenses are translated at the average exchange rates of the reporting period.
\n Foreign currency difference are recognized in the equity reserve and transferred to the profit and loss
\n statement together with sale transactions. Goodwill and fair value adjustments arising from the
\n acquisition of foreign operations are translated using the effective exchange rates as at the balance
\n sheet date.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428165926649": {
"value": "\n 2.4
\n Significant Accounting Estimates and Judgements:
\n The preparation of financial statements, in accordance with IFRS, requires management to make
\n judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and
\n disclosure of contingent assets and liabilities, as well as, revenue and expenses as of the reporting
\n period. Actual results may differ from those estimates.
\n The Group makes accounting estimates, assumptions and judgments in order to apply the most
\n appropriate accounting principles in relation to the future development of events and transactions.
\n These estimates, assumptions and judgments are periodically reviewed to reflect current data and
\n reflect current risks and are based on management's previous experience of the level / volume of related
\n transactions or events. The key estimates and judgments that refer to data the evolution of which could
\n affect the items of the financial statements in the next 12 months are as follows:
\n (a) Income tax
\n According to IAS 12, income tax provisions are based on estimations as to the taxes that shall be paid to
\n the tax authorities and include the current income tax for each fiscal year, the provision for additional
\n taxes which may arise from future tax audits and the recognition of future tax benefits (Note 9). The
\n final clearance of income taxes may be different from the relevant amounts which are included in these
\n financial statements.
\n (b) Deferred tax assets:
\n Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable
\n profit will be available against which the losses can be utilized. Significant management judgement is
\n required to determine the amount of deferred tax assets that can be recognized, based upon the likely
\n timing and level of estimated future taxable profits together with future tax planning strategies.
\n (c) Provision for doubtful receivables:
\n The Company\u2019s Management periodically reassesses the adequacy of the provision for doubtful
\n receivables in relation to its credit policy and taking into account the legal advisor's information that
\n arises from the processing of historical data and recent or/and anticipated developments in the affairs
\n managed, as well as its assessment/judgement on the effect of other factors on the collectability of
\n these receivables. The Group\u2019s doubtful receivables are assessed by the Management on a case by case.
\n With respect to non-doubtful trade receivables, the Group applies the simplified approach of IFRS 9 and
\n calculates the expected credit losses over the life of the receivables. To this end, it uses a table to
\n measure the projections in a way that reflects past experience and forecasts of the future financial
\n situation of customers and the economic environment. At each balance sheet date, the historical
\n percentages used, and the estimates of the future financial situation are updated. The correlation
\n between the historical data, the future financial situation and the expected credit losses includes
\n significant estimates. The amount of expected credit losses depends to a large extent on changes in the
\n conditions and forecasts of the future financial situation.
\n \n (d) Internally produced intangible assets:
\n Development costs associated with internally generated intangible assets are capitalized in accordance
\n with the Company's accounting policies. The initial capitalization of costs is based on management's
\n judgment that future economic benefits will flow to the Company from the use of internally generated
\n intangible assets.
\n (e) Impairment testing on goodwill and intangible assets:
\n The Group assesses whether there is impairment of goodwill and intangible assets at least once a year
\n (or when there are indications of a change in value) and examines the events or conditions that render
\n the possibility of impairment, such as a significant adverse change in the business environment or a
\n decision to sell or dispose a unit or segment (Note 12). If there is evidence of impairment, the
\n recoverable amount (which is the greater of the fair value less costs to sell and the value in use) of the
\n respective cash-generating unit in which the goodwill has been allocated is calculated. Value in use is
\n estimated using the method of discounted cash flow. In applying this methodology, account is taken of
\n historical operating results, future corporate plans, economic extensions as well as market data
\n (statistical and not) that are estimated by the Management. If the recoverable amount is lower than the
\n carrying amount, then the carrying amount needs to be reduced to the recoverable amount and such
\n difference is recognized to the statement of Profit and Loss.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170043221": {
"value": "\n 3.
\n SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
\n The main accounting policies applied in the preparation of the consolidated financial statements and
\n the separate financial statements of the parent are set out below.
\n \n o
\n Tangible assets
\n Property, plant and equipment is stated at cost less accumulated depreciation and any accumulated
\n impairment losses. Repairs and maintenance costs are expensed as incurred. Significant improvements
\n are capitalized to the cost of the related asset if such improvements increase the life of the asset,
\n increase its production capacity or improve its efficiency. The cost and related accumulated depreciation
\n of assets retired or sold are removed from the accounts at the time of sale or retirement and any gain
\n or loss is included in the statement of Profit and Loss. Profit and losses arising from the write-off of
\n assets are included in the statement of Profit and Loss this asset is written-off. The land is not
\n depreciated. Depreciation is calculated using the straight-line method over its estimated useful lives, as
\n follows:
\n Tangible assets
\n Years
\n Buildings
\n 36
\n Cars
\n 5-10
\n Equipment
\n 4-5
\n The residual values and useful lives of tangible assets are reviewed in each annual balance sheet. When
\n the carrying values of tangible assets exceed their recoverable amount, differences (impairment) are
\n recognized as expense in the profit or loss statement.
\n \n \n o
\n Intangible assets
\n Goodwill
\n Goodwill represents the difference between the cost of acquisition and the fair value of the Group's
\n share of the net assets of the subsidiary at the acquisition date. Goodwill on the acquisition of
\n subsidiaries is included in intangible assets. At the end of each period, the Group carries out an analysis
\n of the assessment of the recoverability of the carrying amount of goodwill. If the carrying amount
\n exceeds the recoverable amount, a provision for devaluation is immediately formed. The gain or loss on
\n the sale of a company includes the book value of the goodwill associated with the company sold.
\n Intangible assets
\n \n \n \n The software programs concern the cost of purchasing or self-production, software such as payroll,
\n materials, services, and any expense incurred in developing software in order to put it into operation.
\n Costs that enhance or extend the performance of software programs beyond their original specifications
\n are recognized as capital expenditure and added to the original cost of the software. The cost of
\n acquiring and developing software recognized as intangible assets is depreciated using the straight-line
\n method over its useful life (5-6 years).
\n The expenditures for software development which are controlled by the Group, are recognized as
\n intangible assets when the Group can demonstrate:
\n 1.
\n The technical feasibility of completing the intangible asset so that the asset will be available for use
\n or sale;
\n 2.
\n Its intention to complete the intangible asset in order to use it or sell it;
\n 3.
\n Its ability to use it or sell it;
\n 4.
\n How the asset will generate future economic benefits;
\n 5.
\n The availability of resources to complete the asset; and
\n 6.
\n The ability to measure reliably the expenditure during development.
\n The other intangible assets are initially recognized during the date of acquisition and they are carried at
\n cost less any accumulated amortization throughout their useful life (6-8 years).
\n \n \n o
\n Impairment of Non-Current Assets
\n Apart from goodwill, which is tested for impairment on an annual basis, the carrying values of other
\n non-current assets are examined at each balance sheet date and reviewed for impairment whenever
\n events or changes in circumstances indicate that the carrying value may not be recoverable. Whenever
\n the carrying value of an asset exceeds its recoverable amount an impairment loss is recognized in the
\n statement of Profit and Loss. The recoverable amount is measured as the higher of fair value less cost
\n to sell and value in use.
\n Fair value less cost is the amount for which the asset could be exchanged in an arm\u2019s length transaction
\n between knowledgeable, willing parties, after deducting any direct incremental selling costs, while value
\n in use is the present value of estimated future cash flows expected to arise from continuing use of the
\n asset and from its disposal at the end of its useful life.
\n For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are
\n separately identifiable cash flows. Impairment losses which were accounted for in prior years are
\n reversed only when there is sufficient evidence that the assumptions used in determining the
\n recoverable amount have changed. In these circumstances, the related reversal is recognized as income.
\n The carrying amount of a non-current asset after the reversal of the impairment loss, cannot exceed the
\n carrying amount of the asset, if the impairment loss had not been recognized. Probable impairment of
\n goodwill is not reversed.
\n \n \n o
\n Inventories
\n Inventories are stated at the lower of cost and net realizable value. Cost is determined using the
\n weighted average cost method. It does not include borrowing costs. Net realizable value is the estimated
\n selling price in the ordinary course of business, less estimated costs of completion and estimated costs
\n necessary to make the sale, where applicable.
\n \n \n \n o
\n Financial assets-Initial recognition and measurement
\n A financial instrument is any contract that gives rise to a financial asset of one entity and a financial
\n liability or equity instrument of another entity.
\n Initial Recognition and Measurement
\n The Group and the Company classifies the Financial assets in the below categories:
\n \n \n \n \n \n \uf0fc
\n Financial assets measured at fair value through profit or loss (please see note 18. Short-term
\n Investments and note 31. Fair Value Measurement);
\n \uf0fc
\n Financial assets designated at fair value through OCI; and
\n \uf0fc
\n Financial assets measured at amortized cost.
\n The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual
\n cash flow characteristics and the Group\u2019s business model for managing them.
\n The Group and the Company initially measures a financial asset at its fair value plus, in the case of a
\n financial asset not at a fair value through profit or loss, transaction costs. The transaction costs of
\n financial assets measured at fair value through profit or loss. Trade receivables are initially measured at
\n the transaction price.
\n Under IFRS 9, debt financial instruments are subsequently measured at amortized cost, fair value
\n through other comprehensive income (OCI) or fair value through profit or loss. The classification is based
\n on two criteria: a) the business model for managing the assets and b) whether the instruments\u2019
\n contractual cash flows represent \u201csolely payments of principal and interest\u201d on the principal amount
\n outstanding (the \u2018SPPI criterion\u2019).
\n The classification and measurement of the Group\u2019s and the Company\u2019s debt financial assets are, as
\n follows:
\n a) Financial assets at fair value through profit or loss.
\n Financial assets at fair value through profit or loss include financial assets held for trading, financial
\n assets designated upon initial recognition at fair value through profit or loss, or financial assets
\n mandatorily required to be measured at fair value.
\n Financial assets are classified as held for trading if they are acquired for the purpose of selling or
\n repurchasing in the near term.
\n Financial assets with cash flows that are not solely payments of principal and interest are classified and
\n measured at fair value through profit or loss, irrespective of the business model.
\n (b) Financial assets at amortized cost
\n The Group measures financial assets at amortized cost if both of the following conditions are met: a)
\n The financial asset is held within a business, model with the objective to hold financial assets in order to
\n collect contractual cash flows and b) the contractual terms of the financial asset give rise on specific
\n dates to cash flows that are solely payments of principal and interest on the principal amount
\n outstanding.
\n Financial assets at amortized cost are subsequently measured using the effective (EIR) method and are
\n subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized,
\n modified or impaired.
\n (c) Financial assets at fair value through OCI
\n Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity
\n instruments designated at fair value through OCI when they meet the definition of equity under IAS 32
\n \u201cFinancial Instruments: Presentation\u201d and are not held for trading. The classification is determined on
\n an instrument-by-instrument basis.
\n Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized
\n as other income in the statement of profit or loss when the right of payment has been established,
\n except when the Group benefits from such proceeds as a recovery of part of the cost of the financial
\n asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through
\n OCI are not subject to impairment assessment.
\n \n \n o
\n Derecognition and impairment
\n \n Derecognition
\n A financial asset is primarily derecognized when:
\n \u2022 The rights to receive cash flows from the asset have expired, or
\n \n \n \n \u2022 The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation
\n to pay the received cash flows in full without material delay to a third party under a \u2018pass-through\u2019
\n arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset,
\n or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset,
\n but has transferred control of the asset.
\n When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass-
\n through arrangement, it evaluates if, and to what extent, it has retained the risks and rewards of
\n ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the
\n asset, nor transferred control of the asset, the Group continues to recognize the transferred asset to the
\n extent of its continuing involvement. In that case, the Group also recognizes an associated liability. The
\n transferred asset and the associated liability are measured on a basis that reflects the rights and
\n obligations that the Group has retained.
\n \n \n Impairment
\n The Group and the Company recognize impairment losses for expected credit losses for all financial
\n assets other than those measured at fair value through profit or losses.
\n For trade receivables, the Group and the Company applies a simplified approach in calculating ECLs
\n based on lifetime ECLs at each reporting date.
\n For other financial assets, the ECL is based on the 12-month ECL. The 12-month ECL is the portion of
\n lifetime ECLs that results from default events on a financial instrument that are possible within 12
\n months after the reporting date. However, when there has been a significant increase in credit risk since
\n origination, the allowance will be based on the lifetime ECL.
\n \n \n o
\n Loans and borrowings
\n Loans are initially recognized at their fair value, less any direct expense arising from the transaction.
\n Subsequently, they are measured at amortized cost based on the effective interest rate method.
\n Profit or loss is recognised in the profit and loss account either through the depreciation procedure or
\n when the related liabilities are written off.
\n \n \n o
\n Trade receivables
\n Trade receivables, which generally have 30 to 120-day terms, are recognised initially at fair value and
\n subsequently measured at amortized cost using the effective interest method, less provision for
\n impairment.
\n Trade receivables include bills of exchange and promissory notes from customers.
\n For trade receivables which are not in default, the Group applies the simplified approach, in accordance
\n with IFRS 9 and calculates ECLs based on lifetime expected credit losses. The Group has established a
\n provision matrix that is based on the Group\u2019s historical credit loss experience, adjusted for forward-
\n looking factors specific to the debtors and the economic environment. On the other hand, trade
\n receivables in default are assessed on a case by case basis. The amount of the provision is recognized in
\n the statement of Profit and Loss and is included in \u201cSelling and distribution expenses\u201d.
\n \n \n o
\n Cash and cash equivalents
\n The Group considers time deposits and other highly liquid investments with original maturity of three
\n months or less, to be cash equivalents. For the purpose of the cash flow statement, cash and cash
\n equivalents consist of cash at hand and in banks and of cash and cash equivalents as defined above.
\n \n \n o
\n Leases
\n Company as lessee
\n The company recognizes a right-of-use asset and a lease liability at the beginning of the lease. The right-
\n of-use is initially measured at cost, which includes the amount of the initial recognition of the lease
\n liability, any lease payments that were performed at the beginning or before the start of the lease minus
\n \n \n \n any optional lease motives received, any initial direct costs and the assessment of the obligation for
\n eventual costs for the recovery of the right-of-use asset.
\n After the initial recognition, the right-of-use is measured at the acquisition value minus the accumulated
\n depreciation and any impairment losses, adjusted to the potential revaluation of the lease liability.
\n The right-of-use is depreciated on a straight line basis until the end of the lease period, unless the lease
\n contract provides for a transfer of ownership to the company at the end of the lease period of the asset
\n in question. In such case, the right-of-use is depreciated during the useful life of the asset. In addition,
\n the right-of-use is assesed for impairment losses, if any, and is adjusted accordingly in the case of
\n revaluation of the lease liability.
\n The lease liability at the initial recognition consists of the present value of the remaining future
\n payments. The company in order to discount the remaining future payments uses the interest rate
\n implicit in the lease and if that rate cannot be readily determined, the incremental borrowing rate is
\n used.
\n The lease payments that are included in the measurement of the lease liability include the following:
\n - fixed payments,
\n - variable payments depending on an index or an interest rate,
\n - amounts that are expected to be paid based on the guarantees of residual values,
\n - the exercise price that the company expects to apply and penalties for contract termination, if at the
\n definition of the lease duration, the exercise of the termination right from the company has been
\n considered.
\n After the commencement of the lease, the liability is reduced by the lease payments, increased by the
\n financial expense and reassessed for any revaluations or modifications of the lease.
\n A reassessment is performed when there is a modification in the future lease payments that can be
\n derived from the modification of an index or if there is a modification in the company\u2019s assessment for
\n the amount expected to be paid for the guarantee of a residual value, modification in the lease duration
\n and modification in the assessment of the exercise of the call option of the asset in question, if any.
\n When the lease liability is readjusted, a respective readjustment is performed on the accounting value
\n of the right-of-use or it\u2019s included in the results when the accounting value is reduced to null.
\n In accordance to the policy that the company opted to use, the right-of-use is recognised in a separate
\n line in the financial statements under the title \u201cRight-of-use assets\u201d and the lease liability separate from
\n the other liabilities under the account \u201cLong-term lease liabilities\u201d and \u201cShort-term lease liabilities\u201d. In
\n the cases where the company is a sub-lessor in an operating lease, the right-of-use that relates to the
\n main contract is included in the category \u201cProperty investments\u201d.
\n The company opted to use the exception provided under IFRS 16 and not to recognise right-of-use and
\n lease liability for leases that their duration does not exceed 12 months or for leases in which the asset
\n is of low value (value less than \u20ac 5.000 when new).
\n Company as lessor
\n i. Finance leases: In the case of finace lease in which the company acts as lessor, the total amount of the
\n lease under the respective contract, is recorded under the category of loans and trade receivables. The
\n difference between the present value (net investment) of the lease and the total amount of the lease,
\n is recognised as a deferred interest and is recorded as a reduction of the receivable. The lease receipts
\n reduce the total lease receivable, while the financial income is recognised under the effective basis. The
\n lease receivables are assessed for impairment, as per IFRS 9.
\n ii. Operating leases: In the case of operating lease, the company records the leased asset as part of the
\n company\u2019s assets, depreciating it based on its useful life. The lease amounts that relate to the use of the
\n leased asset, are recognised as other income, under the effective basis.
\n When the company is a middle lessor, it asseses the sublease category through the right-of-use of the
\n main lease, meaning that the company compares the terms of the main lease with the terms of the
\n sublease. On the contrary, if the main lease is a short-term lease on which the company applies the
\n exception described above, then it records the sublease as an operating lease. In such case, the company
\n recognises the lease amounts related to the sublease of the asset, as other income, under the effective
\n basis.
\n \n \n \n \n o
\n Income Taxes (Current and Deferred)
\n Current and deferred income taxes are computed based on the separate financial statements of each of
\n the entities included in the consolidated financial statements, in accordance with the tax rules in force
\n in Greece or other tax jurisdictions in which entities operate.
\n Income tax expense consists of income taxes for the current year based on each entity\u2019s profits as
\n adjusted in its tax returns, additional income taxes resulting from the audits of the tax authorities and
\n deferred income taxes, using substantively enacted tax rates.
\n Deferred income taxes are provided using the liability method for all temporary differences arising
\n between the tax base of assets and liabilities and their carrying values for financial reporting purposes.
\n Deferred income tax liabilities are recognized for all taxable temporary differences:
\n \uf0fc
\n Except where the deferred income tax liability arises from goodwill amortization or the initial
\n recognition of an asset or liability in a transaction that is not a business combination and, at the
\n time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future.
\n Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available
\n against which the deductible temporary differences and the carry-forward of unused tax losses can be
\n utilized.
\n \uf0fc
\n Except where the deferred income tax asset relating to the deductible temporary differences arises
\n from the initial recognition of an asset or liability in a transaction that is not a business combination
\n and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future and there will be available taxable profit which will be used against temporary
\n differences
\n Deferred tax assets are reviewed at each financial position date and reduced to the extent that it is no
\n longer probable that sufficient taxable profit will be available to allow all or part of the deferred income
\n tax asset to be utilized.
\n Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to
\n the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have
\n been enacted or substantively enacted at the financial position date.
\n \n \n \n o
\n Staff Retirement Indemnities
\n Staff retirement obligations are calculated at the present value of the future retirement benefits
\n deemed to have accrued, based on the employees earning retirement benefit rights steadily throughout
\n the working period. The reserve for retirement obligations is calculated based on financial and actuarial
\n assumptions and are determined using the projected unit credit actuarial valuation method (Project
\n United Credit Method). Actuarial gains and losses are now recognized in other comprehensive income
\n (OCI) and permanently excluded from profit and loss; expected returns on plan assets are no longer
\n recognized in profit or loss, instead, there is a requirement to recognize interest on the net defined
\n benefit liability (asset) in profit or loss, calculated using the discount rate used to measure the defined
\n benefit obligation, and; unvested past service costs are now recognized in profit or loss at the earlier of
\n when the amendment occurs or when the related restructuring or termination costs are recognized.
\n \n \n \n \n o
\n Provisions and Contingencies
\n Provisions are recognized when the Group has a present legal or constructive obligation as a result of
\n past events, it is probable that an outflow of resources embodying economic benefits will be required
\n to settle this obligation and a reliable estimate of the amount of the obligation can be made.
\n Provisions are reviewed at each statement of financial position date and adjusted to reflect the present
\n value of the expenditure expected to be required to settle the obligation. When the effect of time value
\n of money is material, provisions are determined by discounting the expected future cash flows at a pre-
\n tax rate that reflects current market assessments of the time value of money and, where appropriate
\n the risks specific to the liability.
\n Contingent liabilities are not recognized in the financial statements but are disclosed unless the
\n possibility of an outflow of resources embodying economic benefits is remote. Contingent assets are not
\n recognized in the financial statements but are disclosed when an inflow of economic benefits is
\n probable.
\n \n \n \u00a0
\n \n o
\n Government grants
\n Government grants, which are related to the subsidization of tangible fixed assets, are recognized when
\n there is reasonable assurance that the grant will be received, and all attaching conditions will be
\n complied with. Grants relating to assets are recognized as deferred income and amortized in accordance
\n with the useful life of the related asset. When the grant relates to an expense item, it is recognized as
\n income over the periods necessary to match the grant on a systematic basis to the costs that it is
\n intended to compensate.
\n \n \u00a0
\n \n o
\n Revenue Recognition
\n Revenue is defined as the amount that an economic entity expects to receive in return for the goods or
\n services that has transferred to a customer, except the amounts that are received on behalf of third
\n parties (VAT, other sales taxes, etc.). An economic entity recognizes revenues when (or as) it satisfies
\n the obligation of a contract execution, by transferring the promised goods or services to the customer.
\n The customer takes over the control of the good or the service, if he/she has the ability to direct the use
\n and assume all the benefits from this good or service. The control is transferred during a period or at a
\n single point in time. The revenue from the sale of goods is recognised when the control of the good is
\n transferred to the customer, usually at its delivery, and there is no unfulfilled obligation that could
\n influence the acceptance of the good from the customer. The revenue from the provision of services is
\n recognised in the accounting period in which the services are provided and is allocated according to the
\n nature of the provided services, using either output methods, or input methods. The trade receivable is
\n recognised when there is an unconditional right for the economic entity to receive the return for the
\n provided contracted services towards the customer. The contracted asset is recognised when the group
\n (or the company) has satisfied its obligations towards the customer, before the customer pays or before
\n the payment is due, for example when the goods or services are transferred to the customer before the
\n company\u2019s (or the group\u2019s) right for the issuance of an invoice. The contractual liability is recognised
\n when the group (or the company) receives an amount from the customer (prepayment) or when it
\n maintains a right on an amount which is deffered income, before the execution of the contractual
\n obligations and the transfer of the goods or services. The contractual liability is derecognized when the
\n contractual obligations are executed and the revenue is recorded in the financial statements.
\n The revenue from operating leases is recognised in the results through the fixed method during the lease
\n period.
\n The revenue from interest is recognised with the use of the real interest rate. When there is an
\n impairment of the loans or receivables, their accounting value is reduced to their recoverable value
\n which is the present value of the expected future cash flows discounted with the initial real interest rate.
\n \n \n \n Consequently, revenue from interest is accounted with the same interest rate (initial real rate) on the
\n impaired (new book) value.
\n The revenue from dividend is recognised in the financial statements when their receipt right has been
\n established.
\n \n \n o
\n Borrowing Costs
\n Borrowing costs are recognized as expense in the period in which they are incurred.
\n \n \n o
\n Dividend distribution
\n The distribution of dividends to the parent's shareholders is recognized as a liability in the financial
\n statements when the distribution is approved by the Shareholders' Ordinary General Meeting.
\n \n \n o
\n Fair value measurement
\n The Group measures financial instruments at fair value through profit or loss at fair value at each balance
\n sheet date (please see note 18 \u201cShort term investments\u201d and note 31 \u201cFair Value Measurement\u201d).
\n The fair value of an asset is the value considered to be received for the sale of an asset or paid for the
\n settlement of a liability in a normal transaction and in the open market at the valuation date. Fair value
\n measurement is based on the assumption that the transaction of the sale of the asset or the transfer of
\n the liability occurs either:
\n (1)
\n In the primary market for the asset or liability, or
\n (2)
\n In the absence of a main market, in the most advantageous market for the asset or liability.
\n The main or most advantageous market should be accessible to the Group. The fair value of an asset or
\n liability is measured on the basis of all assumptions that market participants use in the valuation of an
\n asset or liability, provided that the market participants act on their financial interest.
\n Measuring the fair value of a non-financial asset takes into account the ability of market participants to
\n generate economic benefits from the use of the asset in its highest and best use or sale to another
\n market participant that will use the asset for higher and better use. The Group uses valuation techniques
\n that are appropriate to the circumstances and for which sufficient data are available to measure fair
\n value by maximizing the use of relevant observable inputs and minimizing the use of non-observable
\n inputs.
\n All assets and liabilities for which the fair value was measured or disclosed in the financial statements
\n are classified within the fair value hierarchy as follows:
\n Level 1 - Observed / Listed (unadjusted) market prices in active markets for similar assets or liabilities.
\n Level 2 - Valuation techniques for which inputs that are relevant to fair value measurement, except for
\n official stock prices included in Level 1, are directly or indirectly observable.
\n Level 3 - Valuation techniques for which inputs that are relevant to measuring fair value are not
\n observable.
\n For the assets and liabilities recognized in the financial statements, the Group determines on a regular
\n basis whether transfers have occurred between the levels of the hierarchy at the end of each reporting
\n period.
\n For the purpose of fair value disclosures, the Group determines the categories of assets and liabilities
\n based on the nature, characteristics and risks of the asset or liability and the level of the fair value
\n hierarchy as explained above.
\n \n \n o
\n Segment reporting
\n A business segment is defined as a group of assets and functions which provide products and services
\n that are subject to different risks and returns than those of other business segments. A geographic
\n \n \n \n segment is defined as a geographical area, where products and services are provided, and which is
\n subject to different risks and returns from other areas.
\n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170309002": {
"value": "\n o
\n Tangible assets
\n Property, plant and equipment is stated at cost less accumulated depreciation and any accumulated
\n impairment losses. Repairs and maintenance costs are expensed as incurred. Significant improvements
\n are capitalized to the cost of the related asset if such improvements increase the life of the asset,
\n increase its production capacity or improve its efficiency. The cost and related accumulated depreciation
\n of assets retired or sold are removed from the accounts at the time of sale or retirement and any gain
\n or loss is included in the statement of Profit and Loss. Profit and losses arising from the write-off of
\n assets are included in the statement of Profit and Loss this asset is written-off. The land is not
\n depreciated. Depreciation is calculated using the straight-line method over its estimated useful lives, as
\n follows:
\n Tangible assets
\n Years
\n Buildings
\n 36
\n Cars
\n 5-10
\n Equipment
\n 4-5
\n The residual values and useful lives of tangible assets are reviewed in each annual balance sheet. When
\n the carrying values of tangible assets exceed their recoverable amount, differences (impairment) are
\n recognized as expense in the profit or loss statement.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170343554": {
"value": "\n o
\n Intangible assets
\n Goodwill
\n Goodwill represents the difference between the cost of acquisition and the fair value of the Group's
\n share of the net assets of the subsidiary at the acquisition date. Goodwill on the acquisition of
\n subsidiaries is included in intangible assets. At the end of each period, the Group carries out an analysis
\n of the assessment of the recoverability of the carrying amount of goodwill. If the carrying amount
\n exceeds the recoverable amount, a provision for devaluation is immediately formed. The gain or loss on
\n the sale of a company includes the book value of the goodwill associated with the company sold.
\n Intangible assets
\n \n The software programs concern the cost of purchasing or self-production, software such as payroll,
\n materials, services, and any expense incurred in developing software in order to put it into operation.
\n Costs that enhance or extend the performance of software programs beyond their original specifications
\n are recognized as capital expenditure and added to the original cost of the software. The cost of
\n acquiring and developing software recognized as intangible assets is depreciated using the straight-line
\n method over its useful life (5-6 years).
\n The expenditures for software development which are controlled by the Group, are recognized as
\n intangible assets when the Group can demonstrate:
\n 1.
\n The technical feasibility of completing the intangible asset so that the asset will be available for use
\n or sale;
\n 2.
\n Its intention to complete the intangible asset in order to use it or sell it;
\n 3.
\n Its ability to use it or sell it;
\n 4.
\n How the asset will generate future economic benefits;
\n 5.
\n The availability of resources to complete the asset; and
\n 6.
\n The ability to measure reliably the expenditure during development.
\n The other intangible assets are initially recognized during the date of acquisition and they are carried at
\n cost less any accumulated amortization throughout their useful life (6-8 years).
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170435982": {
"value": "\n o
\n Impairment of Non-Current Assets
\n Apart from goodwill, which is tested for impairment on an annual basis, the carrying values of other
\n non-current assets are examined at each balance sheet date and reviewed for impairment whenever
\n events or changes in circumstances indicate that the carrying value may not be recoverable. Whenever
\n the carrying value of an asset exceeds its recoverable amount an impairment loss is recognized in the
\n statement of Profit and Loss. The recoverable amount is measured as the higher of fair value less cost
\n to sell and value in use.
\n Fair value less cost is the amount for which the asset could be exchanged in an arm\u2019s length transaction
\n between knowledgeable, willing parties, after deducting any direct incremental selling costs, while value
\n in use is the present value of estimated future cash flows expected to arise from continuing use of the
\n asset and from its disposal at the end of its useful life.
\n For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are
\n separately identifiable cash flows. Impairment losses which were accounted for in prior years are
\n reversed only when there is sufficient evidence that the assumptions used in determining the
\n recoverable amount have changed. In these circumstances, the related reversal is recognized as income.
\n The carrying amount of a non-current asset after the reversal of the impairment loss, cannot exceed the
\n carrying amount of the asset, if the impairment loss had not been recognized. Probable impairment of
\n goodwill is not reversed.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170518548": {
"value": "\n o
\n Inventories
\n Inventories are stated at the lower of cost and net realizable value. Cost is determined using the
\n weighted average cost method. It does not include borrowing costs. Net realizable value is the estimated
\n selling price in the ordinary course of business, less estimated costs of completion and estimated costs
\n necessary to make the sale, where applicable.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170554598": {
"value": "\n \n o
\n Financial assets-Initial recognition and measurement
\n A financial instrument is any contract that gives rise to a financial asset of one entity and a financial
\n liability or equity instrument of another entity.
\n Initial Recognition and Measurement
\n The Group and the Company classifies the Financial assets in the below categories:
\n \n \n \n \uf0fc
\n Financial assets measured at fair value through profit or loss (please see note 18. Short-term
\n Investments and note 31. Fair Value Measurement);
\n \uf0fc
\n Financial assets designated at fair value through OCI; and
\n \uf0fc
\n Financial assets measured at amortized cost.
\n The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual
\n cash flow characteristics and the Group\u2019s business model for managing them.
\n The Group and the Company initially measures a financial asset at its fair value plus, in the case of a
\n financial asset not at a fair value through profit or loss, transaction costs. The transaction costs of
\n financial assets measured at fair value through profit or loss. Trade receivables are initially measured at
\n the transaction price.
\n Under IFRS 9, debt financial instruments are subsequently measured at amortized cost, fair value
\n through other comprehensive income (OCI) or fair value through profit or loss. The classification is based
\n on two criteria: a) the business model for managing the assets and b) whether the instruments\u2019
\n contractual cash flows represent \u201csolely payments of principal and interest\u201d on the principal amount
\n outstanding (the \u2018SPPI criterion\u2019).
\n The classification and measurement of the Group\u2019s and the Company\u2019s debt financial assets are, as
\n follows:
\n a) Financial assets at fair value through profit or loss.
\n Financial assets at fair value through profit or loss include financial assets held for trading, financial
\n assets designated upon initial recognition at fair value through profit or loss, or financial assets
\n mandatorily required to be measured at fair value.
\n Financial assets are classified as held for trading if they are acquired for the purpose of selling or
\n repurchasing in the near term.
\n Financial assets with cash flows that are not solely payments of principal and interest are classified and
\n measured at fair value through profit or loss, irrespective of the business model.
\n (b) Financial assets at amortized cost
\n The Group measures financial assets at amortized cost if both of the following conditions are met: a)
\n The financial asset is held within a business, model with the objective to hold financial assets in order to
\n collect contractual cash flows and b) the contractual terms of the financial asset give rise on specific
\n dates to cash flows that are solely payments of principal and interest on the principal amount
\n outstanding.
\n Financial assets at amortized cost are subsequently measured using the effective (EIR) method and are
\n subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized,
\n modified or impaired.
\n (c) Financial assets at fair value through OCI
\n Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity
\n instruments designated at fair value through OCI when they meet the definition of equity under IAS 32
\n \u201cFinancial Instruments: Presentation\u201d and are not held for trading. The classification is determined on
\n an instrument-by-instrument basis.
\n Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized
\n as other income in the statement of profit or loss when the right of payment has been established,
\n except when the Group benefits from such proceeds as a recovery of part of the cost of the financial
\n asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through
\n OCI are not subject to impairment assessment.
\n \n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170642675": {
"value": "\n o
\n Financial assets-Initial recognition and measurement
\n A financial instrument is any contract that gives rise to a financial asset of one entity and a financial
\n liability or equity instrument of another entity.
\n Initial Recognition and Measurement
\n The Group and the Company classifies the Financial assets in the below categories:
\n \n \uf0fc
\n Financial assets measured at fair value through profit or loss (please see note 18. Short-term
\n Investments and note 31. Fair Value Measurement);
\n \uf0fc
\n Financial assets designated at fair value through OCI; and
\n \uf0fc
\n Financial assets measured at amortized cost.
\n The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual
\n cash flow characteristics and the Group\u2019s business model for managing them.
\n The Group and the Company initially measures a financial asset at its fair value plus, in the case of a
\n financial asset not at a fair value through profit or loss, transaction costs. The transaction costs of
\n financial assets measured at fair value through profit or loss. Trade receivables are initially measured at
\n the transaction price.
\n Under IFRS 9, debt financial instruments are subsequently measured at amortized cost, fair value
\n through other comprehensive income (OCI) or fair value through profit or loss. The classification is based
\n on two criteria: a) the business model for managing the assets and b) whether the instruments\u2019
\n contractual cash flows represent \u201csolely payments of principal and interest\u201d on the principal amount
\n outstanding (the \u2018SPPI criterion\u2019).
\n The classification and measurement of the Group\u2019s and the Company\u2019s debt financial assets are, as
\n follows:
\n a) Financial assets at fair value through profit or loss.
\n Financial assets at fair value through profit or loss include financial assets held for trading, financial
\n assets designated upon initial recognition at fair value through profit or loss, or financial assets
\n mandatorily required to be measured at fair value.
\n Financial assets are classified as held for trading if they are acquired for the purpose of selling or
\n repurchasing in the near term.
\n Financial assets with cash flows that are not solely payments of principal and interest are classified and
\n measured at fair value through profit or loss, irrespective of the business model.
\n (b) Financial assets at amortized cost
\n The Group measures financial assets at amortized cost if both of the following conditions are met: a)
\n The financial asset is held within a business, model with the objective to hold financial assets in order to
\n collect contractual cash flows and b) the contractual terms of the financial asset give rise on specific
\n dates to cash flows that are solely payments of principal and interest on the principal amount
\n outstanding.
\n Financial assets at amortized cost are subsequently measured using the effective (EIR) method and are
\n subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized,
\n modified or impaired.
\n (c) Financial assets at fair value through OCI
\n Upon initial recognition, the Group can elect to classify irrevocably its equity investments as equity
\n instruments designated at fair value through OCI when they meet the definition of equity under IAS 32
\n \u201cFinancial Instruments: Presentation\u201d and are not held for trading. The classification is determined on
\n an instrument-by-instrument basis.
\n Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized
\n as other income in the statement of profit or loss when the right of payment has been established,
\n except when the Group benefits from such proceeds as a recovery of part of the cost of the financial
\n asset, in which case, such gains are recorded in OCI. Equity instruments designated at fair value through
\n OCI are not subject to impairment assessment.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170730257": {
"value": "\n Derecognition
\n A financial asset is primarily derecognized when:
\n \u2022 The rights to receive cash flows from the asset have expired, or
\n \n \u2022 The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation
\n to pay the received cash flows in full without material delay to a third party under a \u2018pass-through\u2019
\n arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset,
\n or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset,
\n but has transferred control of the asset.
\n When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass-
\n through arrangement, it evaluates if, and to what extent, it has retained the risks and rewards of
\n ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the
\n asset, nor transferred control of the asset, the Group continues to recognize the transferred asset to the
\n extent of its continuing involvement. In that case, the Group also recognizes an associated liability. The
\n transferred asset and the associated liability are measured on a basis that reflects the rights and
\n obligations that the Group has retained.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170811615": {
"value": "\n Impairment
\n The Group and the Company recognize impairment losses for expected credit losses for all financial
\n assets other than those measured at fair value through profit or losses.
\n For trade receivables, the Group and the Company applies a simplified approach in calculating ECLs
\n based on lifetime ECLs at each reporting date.
\n For other financial assets, the ECL is based on the 12-month ECL. The 12-month ECL is the portion of
\n lifetime ECLs that results from default events on a financial instrument that are possible within 12
\n months after the reporting date. However, when there has been a significant increase in credit risk since
\n origination, the allowance will be based on the lifetime ECL.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170919561": {
"value": "\n o
\n Loans and borrowings
\n Loans are initially recognized at their fair value, less any direct expense arising from the transaction.
\n Subsequently, they are measured at amortized cost based on the effective interest rate method.
\n Profit or loss is recognised in the profit and loss account either through the depreciation procedure or
\n when the related liabilities are written off.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428170952079": {
"value": "\n o
\n Trade receivables
\n Trade receivables, which generally have 30 to 120-day terms, are recognised initially at fair value and
\n subsequently measured at amortized cost using the effective interest method, less provision for
\n impairment.
\n Trade receivables include bills of exchange and promissory notes from customers.
\n For trade receivables which are not in default, the Group applies the simplified approach, in accordance
\n with IFRS 9 and calculates ECLs based on lifetime expected credit losses. The Group has established a
\n provision matrix that is based on the Group\u2019s historical credit loss experience, adjusted for forward-
\n looking factors specific to the debtors and the economic environment. On the other hand, trade
\n receivables in default are assessed on a case by case basis. The amount of the provision is recognized in
\n the statement of Profit and Loss and is included in \u201cSelling and distribution expenses\u201d.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171011339": {
"value": "\n o
\n Cash and cash equivalents
\n The Group considers time deposits and other highly liquid investments with original maturity of three
\n months or less, to be cash equivalents. For the purpose of the cash flow statement, cash and cash
\n equivalents consist of cash at hand and in banks and of cash and cash equivalents as defined above.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171107512": {
"value": "\n o
\n Leases
\n Company as lessee
\n The company recognizes a right-of-use asset and a lease liability at the beginning of the lease. The right-
\n of-use is initially measured at cost, which includes the amount of the initial recognition of the lease
\n liability, any lease payments that were performed at the beginning or before the start of the lease minus
\n \n any optional lease motives received, any initial direct costs and the assessment of the obligation for
\n eventual costs for the recovery of the right-of-use asset.
\n After the initial recognition, the right-of-use is measured at the acquisition value minus the accumulated
\n depreciation and any impairment losses, adjusted to the potential revaluation of the lease liability.
\n The right-of-use is depreciated on a straight line basis until the end of the lease period, unless the lease
\n contract provides for a transfer of ownership to the company at the end of the lease period of the asset
\n in question. In such case, the right-of-use is depreciated during the useful life of the asset. In addition,
\n the right-of-use is assesed for impairment losses, if any, and is adjusted accordingly in the case of
\n revaluation of the lease liability.
\n The lease liability at the initial recognition consists of the present value of the remaining future
\n payments. The company in order to discount the remaining future payments uses the interest rate
\n implicit in the lease and if that rate cannot be readily determined, the incremental borrowing rate is
\n used.
\n The lease payments that are included in the measurement of the lease liability include the following:
\n - fixed payments,
\n - variable payments depending on an index or an interest rate,
\n - amounts that are expected to be paid based on the guarantees of residual values,
\n - the exercise price that the company expects to apply and penalties for contract termination, if at the
\n definition of the lease duration, the exercise of the termination right from the company has been
\n considered.
\n After the commencement of the lease, the liability is reduced by the lease payments, increased by the
\n financial expense and reassessed for any revaluations or modifications of the lease.
\n A reassessment is performed when there is a modification in the future lease payments that can be
\n derived from the modification of an index or if there is a modification in the company\u2019s assessment for
\n the amount expected to be paid for the guarantee of a residual value, modification in the lease duration
\n and modification in the assessment of the exercise of the call option of the asset in question, if any.
\n When the lease liability is readjusted, a respective readjustment is performed on the accounting value
\n of the right-of-use or it\u2019s included in the results when the accounting value is reduced to null.
\n In accordance to the policy that the company opted to use, the right-of-use is recognised in a separate
\n line in the financial statements under the title \u201cRight-of-use assets\u201d and the lease liability separate from
\n the other liabilities under the account \u201cLong-term lease liabilities\u201d and \u201cShort-term lease liabilities\u201d. In
\n the cases where the company is a sub-lessor in an operating lease, the right-of-use that relates to the
\n main contract is included in the category \u201cProperty investments\u201d.
\n The company opted to use the exception provided under IFRS 16 and not to recognise right-of-use and
\n lease liability for leases that their duration does not exceed 12 months or for leases in which the asset
\n is of low value (value less than \u20ac 5.000 when new).
\n Company as lessor
\n i. Finance leases: In the case of finace lease in which the company acts as lessor, the total amount of the
\n lease under the respective contract, is recorded under the category of loans and trade receivables. The
\n difference between the present value (net investment) of the lease and the total amount of the lease,
\n is recognised as a deferred interest and is recorded as a reduction of the receivable. The lease receipts
\n reduce the total lease receivable, while the financial income is recognised under the effective basis. The
\n lease receivables are assessed for impairment, as per IFRS 9.
\n ii. Operating leases: In the case of operating lease, the company records the leased asset as part of the
\n company\u2019s assets, depreciating it based on its useful life. The lease amounts that relate to the use of the
\n leased asset, are recognised as other income, under the effective basis.
\n When the company is a middle lessor, it asseses the sublease category through the right-of-use of the
\n main lease, meaning that the company compares the terms of the main lease with the terms of the
\n sublease. On the contrary, if the main lease is a short-term lease on which the company applies the
\n exception described above, then it records the sublease as an operating lease. In such case, the company
\n recognises the lease amounts related to the sublease of the asset, as other income, under the effective
\n basis.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171308836": {
"value": "\n \n o
\n Income Taxes (Current and Deferred)
\n Current and deferred income taxes are computed based on the separate financial statements of each of
\n the entities included in the consolidated financial statements, in accordance with the tax rules in force
\n in Greece or other tax jurisdictions in which entities operate.
\n Income tax expense consists of income taxes for the current year based on each entity\u2019s profits as
\n adjusted in its tax returns, additional income taxes resulting from the audits of the tax authorities and
\n deferred income taxes, using substantively enacted tax rates.
\n Deferred income taxes are provided using the liability method for all temporary differences arising
\n between the tax base of assets and liabilities and their carrying values for financial reporting purposes.
\n Deferred income tax liabilities are recognized for all taxable temporary differences:
\n \uf0fc
\n Except where the deferred income tax liability arises from goodwill amortization or the initial
\n recognition of an asset or liability in a transaction that is not a business combination and, at the
\n time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future.
\n Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available
\n against which the deductible temporary differences and the carry-forward of unused tax losses can be
\n utilized.
\n \uf0fc
\n Except where the deferred income tax asset relating to the deductible temporary differences arises
\n from the initial recognition of an asset or liability in a transaction that is not a business combination
\n and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future and there will be available taxable profit which will be used against temporary
\n differences
\n Deferred tax assets are reviewed at each financial position date and reduced to the extent that it is no
\n longer probable that sufficient taxable profit will be available to allow all or part of the deferred income
\n tax asset to be utilized.
\n Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to
\n the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have
\n been enacted or substantively enacted at the financial position date.
\n \n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171332549": {
"value": "\n o
\n Income Taxes (Current and Deferred)
\n Current and deferred income taxes are computed based on the separate financial statements of each of
\n the entities included in the consolidated financial statements, in accordance with the tax rules in force
\n in Greece or other tax jurisdictions in which entities operate.
\n Income tax expense consists of income taxes for the current year based on each entity\u2019s profits as
\n adjusted in its tax returns, additional income taxes resulting from the audits of the tax authorities and
\n deferred income taxes, using substantively enacted tax rates.
\n Deferred income taxes are provided using the liability method for all temporary differences arising
\n between the tax base of assets and liabilities and their carrying values for financial reporting purposes.
\n Deferred income tax liabilities are recognized for all taxable temporary differences:
\n \uf0fc
\n Except where the deferred income tax liability arises from goodwill amortization or the initial
\n recognition of an asset or liability in a transaction that is not a business combination and, at the
\n time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future.
\n Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available
\n against which the deductible temporary differences and the carry-forward of unused tax losses can be
\n utilized.
\n \uf0fc
\n Except where the deferred income tax asset relating to the deductible temporary differences arises
\n from the initial recognition of an asset or liability in a transaction that is not a business combination
\n and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.
\n \uf0fc
\n In respect of taxable temporary differences associated with investments in subsidiaries, associates
\n and interest in joint ventures, except where the timing of the reversal of the temporary differences
\n can be controlled and it is probable that the temporary differences will not reverse in the
\n foreseeable future and there will be available taxable profit which will be used against temporary
\n differences
\n Deferred tax assets are reviewed at each financial position date and reduced to the extent that it is no
\n longer probable that sufficient taxable profit will be available to allow all or part of the deferred income
\n tax asset to be utilized.
\n Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to
\n the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have
\n been enacted or substantively enacted at the financial position date.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171401734": {
"value": "\n o
\n Staff Retirement Indemnities
\n Staff retirement obligations are calculated at the present value of the future retirement benefits
\n deemed to have accrued, based on the employees earning retirement benefit rights steadily throughout
\n the working period. The reserve for retirement obligations is calculated based on financial and actuarial
\n assumptions and are determined using the projected unit credit actuarial valuation method (Project
\n United Credit Method). Actuarial gains and losses are now recognized in other comprehensive income
\n (OCI) and permanently excluded from profit and loss; expected returns on plan assets are no longer
\n recognized in profit or loss, instead, there is a requirement to recognize interest on the net defined
\n benefit liability (asset) in profit or loss, calculated using the discount rate used to measure the defined
\n benefit obligation, and; unvested past service costs are now recognized in profit or loss at the earlier of
\n when the amendment occurs or when the related restructuring or termination costs are recognized.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171425495": {
"value": "\n \n o
\n Provisions and Contingencies
\n Provisions are recognized when the Group has a present legal or constructive obligation as a result of
\n past events, it is probable that an outflow of resources embodying economic benefits will be required
\n to settle this obligation and a reliable estimate of the amount of the obligation can be made.
\n Provisions are reviewed at each statement of financial position date and adjusted to reflect the present
\n value of the expenditure expected to be required to settle the obligation. When the effect of time value
\n of money is material, provisions are determined by discounting the expected future cash flows at a pre-
\n tax rate that reflects current market assessments of the time value of money and, where appropriate
\n the risks specific to the liability.
\n Contingent liabilities are not recognized in the financial statements but are disclosed unless the
\n possibility of an outflow of resources embodying economic benefits is remote. Contingent assets are not
\n recognized in the financial statements but are disclosed when an inflow of economic benefits is
\n probable.
\n \n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171440542": {
"value": "\n o
\n Provisions and Contingencies
\n Provisions are recognized when the Group has a present legal or constructive obligation as a result of
\n past events, it is probable that an outflow of resources embodying economic benefits will be required
\n to settle this obligation and a reliable estimate of the amount of the obligation can be made.
\n Provisions are reviewed at each statement of financial position date and adjusted to reflect the present
\n value of the expenditure expected to be required to settle the obligation. When the effect of time value
\n of money is material, provisions are determined by discounting the expected future cash flows at a pre-
\n tax rate that reflects current market assessments of the time value of money and, where appropriate
\n the risks specific to the liability.
\n Contingent liabilities are not recognized in the financial statements but are disclosed unless the
\n possibility of an outflow of resources embodying economic benefits is remote. Contingent assets are not
\n recognized in the financial statements but are disclosed when an inflow of economic benefits is
\n probable.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171534720": {
"value": "\n o
\n Government grants
\n Government grants, which are related to the subsidization of tangible fixed assets, are recognized when
\n there is reasonable assurance that the grant will be received, and all attaching conditions will be
\n complied with. Grants relating to assets are recognized as deferred income and amortized in accordance
\n with the useful life of the related asset. When the grant relates to an expense item, it is recognized as
\n income over the periods necessary to match the grant on a systematic basis to the costs that it is
\n intended to compensate.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171617461": {
"value": "\n o
\n Revenue Recognition
\n Revenue is defined as the amount that an economic entity expects to receive in return for the goods or
\n services that has transferred to a customer, except the amounts that are received on behalf of third
\n parties (VAT, other sales taxes, etc.). An economic entity recognizes revenues when (or as) it satisfies
\n the obligation of a contract execution, by transferring the promised goods or services to the customer.
\n The customer takes over the control of the good or the service, if he/she has the ability to direct the use
\n and assume all the benefits from this good or service. The control is transferred during a period or at a
\n single point in time. The revenue from the sale of goods is recognised when the control of the good is
\n transferred to the customer, usually at its delivery, and there is no unfulfilled obligation that could
\n influence the acceptance of the good from the customer. The revenue from the provision of services is
\n recognised in the accounting period in which the services are provided and is allocated according to the
\n nature of the provided services, using either output methods, or input methods. The trade receivable is
\n recognised when there is an unconditional right for the economic entity to receive the return for the
\n provided contracted services towards the customer. The contracted asset is recognised when the group
\n (or the company) has satisfied its obligations towards the customer, before the customer pays or before
\n the payment is due, for example when the goods or services are transferred to the customer before the
\n company\u2019s (or the group\u2019s) right for the issuance of an invoice. The contractual liability is recognised
\n when the group (or the company) receives an amount from the customer (prepayment) or when it
\n maintains a right on an amount which is deffered income, before the execution of the contractual
\n obligations and the transfer of the goods or services. The contractual liability is derecognized when the
\n contractual obligations are executed and the revenue is recorded in the financial statements.
\n The revenue from operating leases is recognised in the results through the fixed method during the lease
\n period.
\n The revenue from interest is recognised with the use of the real interest rate. When there is an
\n impairment of the loans or receivables, their accounting value is reduced to their recoverable value
\n which is the present value of the expected future cash flows discounted with the initial real interest rate.
\n \n Consequently, revenue from interest is accounted with the same interest rate (initial real rate) on the
\n impaired (new book) value.
\n The revenue from dividend is recognised in the financial statements when their receipt right has been
\n established.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171648149": {
"value": "\n o
\n Borrowing Costs
\n Borrowing costs are recognized as expense in the period in which they are incurred.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171715825": {
"value": "\n o
\n Dividend distribution
\n The distribution of dividends to the parent's shareholders is recognized as a liability in the financial
\n statements when the distribution is approved by the Shareholders' Ordinary General Meeting.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171759017": {
"value": "\n o
\n Fair value measurement
\n The Group measures financial instruments at fair value through profit or loss at fair value at each balance
\n sheet date (please see note 18 \u201cShort term investments\u201d and note 31 \u201cFair Value Measurement\u201d).
\n The fair value of an asset is the value considered to be received for the sale of an asset or paid for the
\n settlement of a liability in a normal transaction and in the open market at the valuation date. Fair value
\n measurement is based on the assumption that the transaction of the sale of the asset or the transfer of
\n the liability occurs either:
\n (1)
\n In the primary market for the asset or liability, or
\n (2)
\n In the absence of a main market, in the most advantageous market for the asset or liability.
\n The main or most advantageous market should be accessible to the Group. The fair value of an asset or
\n liability is measured on the basis of all assumptions that market participants use in the valuation of an
\n asset or liability, provided that the market participants act on their financial interest.
\n Measuring the fair value of a non-financial asset takes into account the ability of market participants to
\n generate economic benefits from the use of the asset in its highest and best use or sale to another
\n market participant that will use the asset for higher and better use. The Group uses valuation techniques
\n that are appropriate to the circumstances and for which sufficient data are available to measure fair
\n value by maximizing the use of relevant observable inputs and minimizing the use of non-observable
\n inputs.
\n All assets and liabilities for which the fair value was measured or disclosed in the financial statements
\n are classified within the fair value hierarchy as follows:
\n Level 1 - Observed / Listed (unadjusted) market prices in active markets for similar assets or liabilities.
\n Level 2 - Valuation techniques for which inputs that are relevant to fair value measurement, except for
\n official stock prices included in Level 1, are directly or indirectly observable.
\n Level 3 - Valuation techniques for which inputs that are relevant to measuring fair value are not
\n observable.
\n For the assets and liabilities recognized in the financial statements, the Group determines on a regular
\n basis whether transfers have occurred between the levels of the hierarchy at the end of each reporting
\n period.
\n For the purpose of fair value disclosures, the Group determines the categories of assets and liabilities
\n based on the nature, characteristics and risks of the asset or liability and the level of the fair value
\n hierarchy as explained above.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171824536": {
"value": "\n o
\n Segment reporting
\n A business segment is defined as a group of assets and functions which provide products and services
\n that are subject to different risks and returns than those of other business segments. A geographic
\n \n segment is defined as a geographical area, where products and services are provided, and which is
\n subject to different risks and returns from other areas.
\n ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428171920238": {
"value": "\n 4.
\n \u039d
\n EW STANDARDS, INTERPRETATIONS AND AMENDMENT OF EXISTING STANDARDS
\n The accounting policies adopted are consistent with those adopted in the previous financial year, except
\n for the following standards which the Group has adopted on January 1, 2022.
\n New standards, standard modifications and interpretations have been issued and are mandatory for
\n annual accounting periods starting on 1st January 2022 or later.
\n Where the amendments and interpretations in force for the first time in the financial year 2021 are not
\n mentioned otherwise, they have no effect on the (consolidated) financial statements of the Group (the
\n Company). The Group (Company) did not adopt early standards, interpretations or modifications issued
\n by the I.A.S.B. and adopted by the European Union but not mandatory in 2022.
\n Annual Improvements to International Financial Reporting Standards 2018-2020
\n On 14 May 2020, the International Accounting Standards Board issued the annual improvements
\n containing the following amendments to the International Financial Reporting Standards, which apply
\n to annual periods beginning on or after 1 January 2022:
\n \u2022
\n IFRS 1 First-time application of International Financial Reporting Standards \u2013 First-time
\n application of IFRS to a subsidiary
\n The amendment allows the subsidiary to apply paragraph D16(a) of the Appendix to IFRS 1 to
\n measure cumulative foreign exchange differences using the amounts reported by its parent that
\n are based on the transition date of the non-, which are based on the date of transition of the
\n parent to IFRSs.
\n \u2022
\n IFRS 9 Financial Instruments \u2013 Remuneration and 10% test for the write-off of financial
\n liabilities
\n The amendment clarifies which fees an entity should include when applying the 10% test in
\n paragraph B.3.3.6 of IFRS 9 to determine whether it should write off a financial liability. The entity
\n includes fees paid or received between the entity (borrower) and the lender, including fees paid or
\n received either by the entity or the lender on behalf of another party
\n .
\n \u2022
\n IFRS 16 Leases \u2013
\n Lease Incentives
\n The amendment removed the example for payments by the lessor on lease improvements in
\n illustrative example 13 of the standard, in order to avoid any confusion about the accounting
\n treatment of lease incentives that may arise from the way lease incentives are presented in the
\n example.
\n \u2022
\n IAS 41 Agriculture - Taxation on fair value measurements
\n The amendment removes the requirement in paragraph 22 of IAS 41 for entities not to include
\n cash flows from taxation when measuring biological assets using the present value technique.
\n \u0391
\n This amendment ensures consistency with the requirements of IFRS 13.
\n \u2022
\n IAS 16 Property, Plant and Equipment (Amendment) \u2013 \u2018Amounts received before the
\n foreseeable financial year\u2019
\n On May 14, 2020, the International Accounting Standards Board adopted an amendment to IAS
\n 1. The amendment changes the way the cost of the good functioning test of the asset and the
\n net proceeds of the sale from sales of assets produced during the process of placing the asset in
\n the specific location and condition are recorded. The revenue and expenditure on the
\n production of these products will now be entered in the profit and loss account instead of
\n appearing downwards in the cost of purchasing fixed assets. It also requires entities to disclose
\n \n separately the amounts of income and expenses related to such produced items that are not a
\n result of the entity\u2019s normal activity.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2022.
\n \u2022
\n IAS 37 Provisions, Contingent Liabilities and Contingent Assets (Amendment) \u2013 \u2018Onerous
\n Contracts \u2013 Cost of fulfillng a
\n contract\u2019
\n On May 14, 2020 the International Accounting Standards Board has issued an amendment to
\n IAS 37. The amendment shall specify which costs an entity should include in determining the
\n cost of performing a contract for the purpose of assessing whether the contract is burdensome.
\n The amendment clarifies that \u2018the cost of performing a contract\u2019 includes the directly associated
\n cost of performing that contract and the allocation of other costs directly related to its
\n execution. The amendment also specifies that, before recognising a separate provision for a
\n forbearance contract, an entity shall recognise any impairment loss on the assets used to meet
\n the contract, rather than assets that were devoted only to that contract.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2022.
\n \u2022
\n IFRS 3 Business Combinations (Amendment) \u2013 \"Reference to Conceptual Framework\"
\n On 14 May 2020, the IASB issued the 'Reporting to the Conceptual Framework (Amendments to
\n IFRS 3)' with amendments to IFRS 3 'Business Combinations'. The amendment updated the
\n standard to refer to the Conceptual Framework for Financial Reporting issued in 2018, when it
\n needs to be specified what constitutes an asset or liability in a business combination. In addition,
\n an exemption was added for certain types of liabilities and contingent liabilities acquired in a
\n business combination. Finally, it is clarified that the acquirer should not recognise contingent
\n assets as defined in IAS 37 at the date of acquisition.
\n The amendment applies to the annual accounting periods beginning on or after 1st January
\n 2022.
\n Standards and Interpretations mandatory for subsequent periods that have not been applied
\n earlier by the Company (or the Group) and have been
\n adopted by the EU:
\n The following amendments are not expected to have a material impact on the financial
\n statements of the Company (and/or the Group) unless otherwise stated.
\n \u2022
\n IFRS 17 Insurance Contracts
\n On May 18, 2017, the IASB issued IFRS 17, which, together with the amendments issued on 25
\n June 2020, supersedes the existing IFRS 4.
\n IFRS 17 establishes the principles for the registration, valuation, presentation and disclosure of
\n insurance contracts with a view to providing a more uniform valuation and presentation
\n approach for all insurance policies.
\n IFRS 17 requires that the valuation of insurance liabilities is not carried out at historical cost but
\n at current value in a consistent manner and by using:
\n \u2022
\n impartial expected weighted estimates of future cash flows based on updated
\n assumptions;
\n \u2022
\n discount rates reflecting the cash flow characteristics of the contracts; and
\n \u2022
\n estimates of the financial and non-financial risks arising from the issuance of insurance
\n policies.
\n The new standard shall apply to annual periods beginning on or after January 1, 2023.
\n \n \u2022
\n IAS 1 Presentation of Financial Statements and Practical Implementation Guidance Accounting
\n policy disclosures (Amendments)
\n On February 12, 2021, the International Accounting Standards Board adopted an amendment
\n to IAS 1 clarifying that:
\n - The definition of accounting policies is given in paragraph 5 of IAS 8.
\n - An entity shall disclose significant accounting policies. Accounting policies are important when,
\n together with the other information contained in the financial statements, they can influence
\n decisions made by the main users of the financial statements.
\n - Accounting policies for non-significant transactions are considered to be non-significant and
\n should not be disclosed. Accounting policies, however, may be significant depending on the
\n nature of some transactions, even if the amounts involved are insignificant. Accounting policies
\n relating to significant transactions and events are not always significant as a whole.
\n - Accounting policies are important when users of financial statements need them in order to
\n understand other important information on the financial statements.
\n - Information on how an entity has implemented an accounting policy is more useful to users of
\n financial statements than standardised information or a summary of the provisions of IFRS.
\n - If an entity chooses to include non-significant information on accounting policies, that
\n information should not prevent significant information on accounting policies.
\n Directives and explanatory examples are also added to the second Declaration of Practice to
\n assist in the application of the concept of material when making judgements in accounting policy
\n disclosures.
\n The amendments shall apply to annual accounting periods beginning on or after January 1, 2023.
\n \u2022
\n IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (Amendment) -
\n \u2018Definition of Accounting Estimates\u2019
\n On February 12, 2021, the International Accounting Standards Board adopted an amendment
\n to IAS 8 that:
\n - It defined accounting estimates as monetary amounts in the financial statements subject to
\n uncertainty as to their measurement.
\n - It specified that an accounting policy may require that financial statements are valued in such
\n a way that uncertainty arises. In this case, an entity shall develop an accounting estimate. The
\n development of accounting estimates shall include the use of crises and assumptions.
\n - In developing accounting estimates an entity uses valuation techniques and data.
\n - An entity may be required to change its accounting estimates. This fact by its nature is not
\n related to previous years nor is it an error. Changes in valuation data or techniques are changes
\n in accounting estimates unless related to a correction of an error.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2023.
\n \u2022
\n IAS 12 Income Taxes (Amendment) \u2013 \u2018Deferred tax liabilities associated with assets and
\n liabilities arising from a particular transaction\u2019
\n On May 7, 2021, the International Accounting Standards Board issued an amendment to IAS 12
\n that limited the scope of the recognition exemption whereby entities in specific cases were
\n exempted from recognising deferred tax on initial recognition of assets or liabilities. The
\n amendment clarifies that this exemption no longer applies to transactions that on initial
\n \n recognition result in equivalent taxable and deductible temporary differences, such as leases for
\n tenants and recovery obligations.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2023.
\n \u2022
\n IFRS 17 Insurance Contracts (Amendment) \u2013 \u2018Initial Application OF IFRS 17 and IFRS 9 \u2013
\n Comparative Information\u2019
\n On December 9, 2021, the International Accounting Standards Board adopted a limited
\n purpose amendment to the requirements for transition to IFRS 17 in order to smooth the
\n accounting mismatches that arise in comparative information between insurance contract
\n liabilities and related financial assets in the initial application of IFRS 17 and thereby improve
\n the usefulness of comparative information for users of financial statements. It allows
\n comparative information on financial assets to be presented in a way that is more consistent
\n with IFRS 9.
\n The amendment shall apply to annual accounting periods beginning on or after 1 January
\n 2023.
\n Standards and Interpretations mandatorily for subsequent periods which have not been
\n applied
\n earlier by the Company (or group) and which have not been adopted by the EU
\n :
\n The following amendments are not expected to have a significant impact on the financial
\n statements of the Company (or group) unless otherwise stated.
\n \u2022
\n IAS 1 Presentation of Financial Statements (Amendment) - \u2018Classification of liabilities in the
\n short or long term\u2019
\n On January 23, 2020, the International Accounting Standards Board adopted an amendment to
\n IAS 1 concerning the classification of liabilities in the short and long term. The amendment
\n affects only the presentation of liabilities in the statement of financial position. The amendment
\n specifies that the classification of liabilities should be based on existing entitlements at the end
\n of the reporting period. The amendment also clarified that the management\u2019s expectations of
\n events expected to occur after the balance sheet date should not be taken into account and
\n clarified the circumstances in which the obligation is to be settled. On 15 July 2020, the
\n International Accounting Standards Board extended the date of mandatory application of the
\n standard by one year taking into account the impact of the pandemic.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2024.
\n \u2022
\n IAS 1 Presentation of Financial Statements (Amendment) - \u2018Classification of liabilities in the
\n short or long term
\n On
\n October 31, 2022, the International Accounting Standards Board issued amendments to IAS
\n 1 Presentation of Financial Statements in respect of the classification of long-term liabilities
\n where conditions exist.
\n The amendments to IAS 1 clarify that the conditions that have to be met after the reporting date
\n do not affect the classification of the debt as short-term or long-term at the reporting date.
\n Instead, the amendments require an entity to disclose information about those contractual
\n terms in the notes to the financial statements.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2024.
\n \u2022
\n IFRS 16 Leases (Amendment) \u2013 \u2018Lease liability in a sale and lease-
\n back contract\u2019
\n \n On September 22, 2022, the International Accounting Standards Board issued amendments to
\n IFRS 16 in respect of the subsequent measurement of lease liabilities arising from sale and lease-
\n back contracts when there are variable lease payments that are not index or interest-based.
\n The amendment shall apply to annual accounting periods beginning on or after January 1, 2024.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428172045363": {
"value": "\n 5.
\n FINANCIAL RISK MANAGEMENT
\n The Company and the Group operate, as is known, in a highly competitive and particularly demanding
\n international environment, which is changing swiftly and rapidly. During the last years, the Company
\n and the Group, systematically and with a specific development plan, try to strengthen its extroversion
\n with steady and safe steps, not single meaningly, but in the geographical areas that are of strategic
\n interest, with emphasis on cutting-edge technologies and continuous technological upgrade of the
\n products and solutions it provides, while at the same time developing new activities and promoting its
\n entry into new markets, in order to further strengthen its competitiveness. At the same time, it monitors
\n the developments in the domestic market.
\n Its specialized know-how, its many years of experience and presence in the field, its organization and
\n the intense activity of all its executives, its wide renown in combination with the study, development
\n and marketing of new products, but also the continuous improvement and upgrading of the existing
\n ones, with emphasis on the quality and the ability of immediate satisfaction of demand but also of the
\n changing needs of the final customers, as well as the creation of strong infrastructures and the
\n infiltration of new markets, help the Company and the Group remain competitive, notwithstanding the
\n inherent problems facing the sector, which problems have intensified especially during the financial
\n crisis.
\n The Group's positive financial situation and its significant quality and product differentiation, combined
\n with the continuous development and upgrading of its products, as well as the Group's expansion into
\n new geographical markets, are the main supplies it has to minimize the negative consequences from the
\n unprecedented health crisis of the last three (3) years, but also the recent energy crisis as a result of the
\n Russian invasion of Ukraine and its consequent geopolitical and financial instability. In any case, the
\n Management systematically monitors and evaluates the development of the above events and their
\n impact on financial results, given that their development cannot be predicted with certainty. Therefore,
\n depending on the intensity and the duration of the phenomena part of the broad customer base
\n addressed by the Group may be led to a suspension of investment plans and the postponement of
\n modernization programs.
\n The usual financial and other risks to which the Group is exposed and which the Group is likely to face
\n during the financial year 2023 are the following:
\n a. Risk of reduction in demand due to the general recession
\n Although this specific risk is of a limited extent owing to the special software categories developed and
\n marketed by the Group, nevertheless, to avoid the reduction of demand due to the greater financial
\n situation prevailing in the Greek market, the Group develops a large and wide range of products in
\n different categories, addressing the international market in order to counterbalance possible losses in
\n specific market branches. The development and evolution of software products is based on the
\n uninterrupted everyday monitoring and research of the market and new technologies, so that on
\n entering new markets it may balance possible losses.
\n However, in view of the latest negative conditions due to the unprecedented health crisis in the global
\n economy and market and which are inevitably expected to affect the Company's activity, too, (as, based
\n \n on the forecasts of international houses, the whole world economy will experience recession conditions
\n during 2020), the said risk is considered real and quite significant. For this reason, special emphasis is
\n placed on strengthening the extroversion of the Company and expanding the International presence of
\n the Group, as the geographical dispersion of the group\u2019s activities acts as hedging to the recessionary
\n environment.
\n b. Risk of increased competition by imported businesses
\n This risk is always real and appreciable in the area where the Group operates, especially if we consider
\n the fact that barriers to entry are not so strong in this area, as most of the technical terms used to
\n implement and complete information systems and software product configuration are widespread,
\n which allows foreign companies to penetrate the market with relative ease, taking advantage of
\n comparative advantages, especially in terms of sizes.
\n The Company having now consolidated its extroverted orientation, confronts this risk with emphasis on
\n the design and development of quality and modular products, on the systematic and targeted
\n improvement, upgrade and adaptability of the products already marketed by it, on the representation
\n of strong and world-renowned houses, on establishing long-term, trusting relationships with its
\n customer base and on the expansion of its activities abroad. This risk is timeless and in that sense it is
\n dealt with by the Management of the Company and the Group, always placing special emphasis in the
\n field of quality and product differentiation and in general, in providing to customers high level services,
\n while at the same time, by systematic reinforcement of extroversion, it upgrades its role and presence
\n in the international market, a fact which renders it more resilient in confronting this risk. In addition, the
\n constant increase in the global market size partially abates the effects of competition, so that the activity
\n that takes place outside Greece, which constitutes a strategic orientation for the Company in recent
\n years, compensates for the unavoidable losses in the Greek market.
\n c. Risk of technological developments
\n The technological developments affect to a high degree the competitiveness of companies operating in
\n the field of information technology. Companies that operate in the IT industry must be constantly aware
\n of possible differentiations and developments in existing technology and make the necessary
\n investments to ensure a high level of technology.
\n Based on the above, and for the greatest possible reduction of the risk of technological developments,
\n the Group:
\n \uf0fc
\n Develops products in particularly efficient and internationally recognized platforms,
\n \uf0fc
\n Moves to continuous training and education of the staff in technological matters, in cooperation
\n with internationally recognized bodies in the field of high technology,
\n \uf0fc
\n Offers innovative applications, corresponding to the complex needs and demands of the market.
\n For the above reasons, this specific risk is assessed as real but in any case as absolutely manageable at
\n this particular period of time.
\n \n d. Credit risk
\n The Management of the Company and the Group, on the basis of its internal principles of operation,
\n ensures that the sales of goods and services take place towards customers of high credit reliability and
\n lending capacity. Owing to the expansion of the activities of the Company and the Group abroad, the
\n said risk is real in relation to customers originating from other countries (especially from countries of
\n Africa, Asia and N. America) for whom the efficient check of their creditworthiness and reliability, is not
\n always easy. For this reason the Company and the Group constantly develop and evolve internal
\n mechanisms of operation (regarding the process of negotiations, contracts and project management),
\n with the view to more completely addressing the specific danger. Within the said context and the
\n assessment methods available to the Group, it has not faced so far any possible exposures of significant
\n size, for which no adequate provision has been formed. Therefore, the said risk, although real in view of
\n the greater negative economic climate, it is assessed today as controllable.
\n However, if there is a
\n \n \n \n deterioration of the conditions for the development of economic activity in the coming months,
\n especially in the Greek market, this risk may affect the results of the Company
\n For a better understanding and presentation of the above, we display the following tables:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Trade
\n and
\n other
\n commercial
\n receivables
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n Other receivables
\n 7.933.088
\n 5.693.695
\n 7.117.580
\n 4.609.087
\n Other financial assets
\n 174.588
\n 176.601
\n 3.408.245
\n 1.405.675
\n Short term investments
\n 3.998.177
\n 3.012.258
\n 2.825.469
\n 2.406.422
\n Cash & cash equivalents
\n 10.155.828
\n 12.612.093
\n 3.203.155
\n 5.661.775
\n Total
\n 28.092.763
\n 26.471.774
\n 18.359.365
\n 15.727.153
\n Trade receivables analysis
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Not due
\n 4.629.874
\n 3.976.087
\n 1.386.195
\n 1.395.551
\n Past due balances
\n 5.773.422
\n 5.488.175
\n 4.602.507
\n 4.381.479
\n Balance
\n 10.403.296
\n 9.464.262
\n 5.988.702
\n 5.777.030
\n Formed impairment provision
\n (4.572.214)
\n (4.487.135)
\n (4.183.786)
\n (4.132.836)
\n Fair value of receivables
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n The account \"Other Receivables\" includes an amount of \u20ac 2.556 thousand, which concerns two disputed
\n claims maintained by the Company from bodies of the wider Public Sector amounting to \u20ac 2.067
\n thousand. and \u20ac 489 thousand. respectively which, although claims have not become final to date, in
\n order to be able to be enforced to recover, were nevertheless adjudicated at first instance with a
\n favorable outcome for the Company , and as regards the progress of the proceedings before the
\n Appellate Court, they are in a judicial expert opinion, which is difficult to complete due to objective
\n factors (in particular a long time has elapsed since the implementation of the projects in question).
\n Despite the fact that the above cases have not become final, the Company considers the above interest-
\n bearing claims to be reasonable, well-founded and recoverable, On the one hand, the evidence of
\n execution and delivery exists, in accordance with the requirements and specifications of the equipment
\n and services imposed by the contractual texts,
\n On the other hand, the parties continue to be actively
\n active in their fields of operation, and there is therefore no reasonable indication that the value of those
\n claims may be diluted or that they will not be able to recover them once final judgment has been issued.
\n \n \n e. Liquidity risk
\n The Management attaches particular importance to the management of the specific risk, its monitoring
\n by carrying out a monthly and quarterly forecast, the continuous monitoring of cash flows and the
\n continuous evaluation and reassessment of the strategy associated with its consistent and effective
\n management.
\n Within this framework and on the basis of currently existing data, this risk is assessed as controlled and
\n manageable. However, the deterioration of the economic conditions of the world market and the
\n reversal of forecasts for expected economic growth, combined with the prevailing conditions of
\n uncertainty and insecurity, may affect, to a controlled extent, the liquidity of the Company and the
\n Group.
\n In notes 24, 28 and 29 of the annual financial statements, there is a table showing the Group's loans and
\n other liabilities. It should be noted that the undiscounted contractual cashflows are in line with the
\n \n \n \n current value of loans and other commitments. The tables below summarize the Group\u2019s loans and other
\n financial liabilities:
\n GROUP
\n 31.12.2022
\n Contractual
\n Cash Flows
\n 1-3
\n months
\n 3-12
\n months
\n 1-5 years
\n Accounting
\n Liabilities
\n Loans
\n 6.694.034
\n 1.327.793
\n 285.714
\n 5.050.902
\n 6.664.409
\n Trade and other creditors
\n 9.480.037
\n 5.841.096
\n 2.666.948
\n 971.992
\n 9.480.036
\n Subtotal: Cash liabilities
\n 16.174.071
\n 7.168.889
\n 2.952.662
\n 6.022.894
\n 16.144.445
\n plus:
\n Grants Received
\n 216.000
\n 4.416
\n 13.247
\n 198.337
\n 216.000
\n Deferred income
\n 2.124.530
\n 1.018.602
\n 962.952
\n 142.976
\n 2.124.530
\n Provision for staff retirement
\n indemnities and for unaudited
\n fiscal years taxes
\n 814.978
\n -
\n -
\n 814.978
\n 814.978
\n Subtotal: Non-Cash liabilities
\n 3.155.508
\n 1.023.018
\n 976.199
\n 1.156.291
\n 3.155.508
\n Total liabilities
\n 19.329.579
\n 8.191.907
\n 3.928.861
\n 7.179.185
\n 19.299.953
\n GROUP
\n 31.12.2021
\n Contractual
\n Cash Flows
\n 1-3
\n months
\n 3-12
\n months
\n 1-5 years
\n Accounting
\n Liabilities
\n Loans
\n 7.020.894
\n -
\n 3.711.665
\n 3.214.286
\n 6.925.951
\n Trade and other creditors
\n 8.570.543
\n 4.782.701
\n 3.427.450
\n 360.392
\n 8.570.543
\n Subtotal: Cash liabilities
\n 15.591.437
\n 4.782.701
\n 7.139.115
\n 3.574.678
\n 15.496.494
\n plus:
\n Grants Received
\n 262.217
\n -
\n 96.329
\n 165.888
\n 262.217
\n Deferred income
\n 1.945.871
\n 927.826
\n 868.526
\n 149.519
\n 1.945.871
\n Provision for staff retirement
\n indemnities
\n and
\n for
\n unaudited fiscal years taxes
\n 791.123
\n -
\n -
\n 791.123
\n 791.123
\n Subtotal: Non-Cash liabilities
\n 2.999.211
\n 927.826
\n 964.855
\n 1.106.530
\n 2.999.211
\n Total liabilities
\n 18.590.648
\n 5.710.527
\n 8.103.970
\n 4.681.208
\n 18.495.705
\n Loans are simple bilateral loans (not bonds, convertible, etc.) of floating interest rates with a total
\n borrowing cost for the closing financial year of 2,65%, which is considered and is actually the market
\n interest rate. Borrowing costs are expected to be higher in the current fiscal year 2023 due to the change
\n in EURIBOR; however, most of the increase is expected to be offset as the group maintains strong cash
\n reserves, which are positively affected by rising interest rates internationally. Long-term loans have a
\n maturity of (4) years and a grace period of 12 months.
\n \n f. Exchange risk
\n The Group operates internationally and is therefore at risk of exchange rates arising mainly from the US
\n Dollar and the British Pound. This type of risk mainly results from commercial transactions in foreign
\n currency as well as from net investment in economic entities abroad. The Management of the Company
\n constantly monitors the foreign exchange risks that may arise and evaluates any need to take relevant
\n measures; however, at the present time the existing uncertainty in the global financial environment and
\n the fluctuation of exchange rates, makes this risk real and able to affect the Group's results and
\n performance during the current financial year..
\n \n g. Interest rate risk
\n The risk of interest rates for the Company is not particularly significant, since on the one hand the
\n Company's borrowing is linked to Euribor and on the other hand the Company has a limited and in any
\n case controlled exposure to bank lending. The Group's policy is to maintain the total amount of
\n borrowing at variable interest rates and to intervene correctively, whenever necessary, and at the same
\n time to avoid, to the extent permitted by business activity in general, exposure to further lending.
\n The limited exposure of the Group to loan funds makes the change in interest rates unimportant for the
\n Group's results. It is noted that the Group's cash reserves and cash equivalents exceed all bank loans.
\n \n h. Risk from the effects of the spread of COVID
\n -19
\n The COVID-19 coronavirus, which was first detected in December 2019, has had an extremely adverse
\n impact on both global and domestic economic growth. The impact of government restrictive measures
\n on entire sectors has been severe; production has been negatively affected and aggregate demand in
\n the economy has fallen.
\n Three years after the outbreak of the pandemic, the intensification of vaccination programmes in a
\n multitude of countries around the world has reinforced hopes for a return to economic and social
\n normality and a return to economic recovery, mainly from the second half of 2022.
\n At this point in time, there seems to be a remission of the phenomenon, given that the restrictive
\n measures of spread as well as the relevant health protocols have been almost universally lifted and there
\n is global optimism that within 2023 the virus will acquire an endemic form.
\n In view of the above and given the significant presence of the Group in the global market, this risk is
\n assessed as real, as it may lead to delays in the implementation of existing projects or assignment of
\n new ones; however, there is cautious optimism in both the domestic and international economic
\n environment that the pandemic is in recession and the situation is under control.
\n In any case, the Management of the Company and the Group closely monitors on a daily basis the
\n developments, evaluates and takes any measures necessary to limit the effects, protect the health and
\n safety of employees and maintain the business activities of the Group at satisfactory levels. In addition,
\n government interventions and aid have been used to ensure its operational continuity and
\n uninterrupted operation and to restrict the impact on the Group's financial situation, financial
\n performance and results. On the basis of the developments and the measures taken, and also the
\n Group\u2019s implementations in progress, neither the Group nor any individual activity thereof, are faced at
\n the time of drafting of the present Report with the possibility of virus, while interruption (going concern).
\n i. Risks from climate change
\n The term 'Climate change' means global climate change due to human activities and caused mainly by
\n an increase in the concentration of greenhouse gases in the atmosphere.
\n The Company, recognizing both the risks associated with the phenomenon of climate change and its
\n obligations in relation to the need to continuously improve its environmental performance, follows a
\n path of sustainable development and carries out its activities in a way that ensures the protection of the
\n environment.
\n To address the risks of climate change, the Company promotes and implements a policy that focuses on
\n the following axes:
\n \uf0fc
\n design of an emergency plan for the management and reaction to extreme natural phenomena on
\n the premises of the Group's companies;
\n \uf0fc
\n assessment of the impact of the Company's activities on the environment, recording and evaluating
\n potential risks, taking the necessary preventive measures, carrying out regular checks to confirm
\n implementation and assessing the effectiveness of the measures;
\n \n \n \n \uf0fc
\n replacement of energy-intensive equipment with new, lower energy requirements;
\n \uf0fc
\n continuous monitoring of energy consumption and taking measures to further reduce it;
\n \uf0fc
\n raising awareness and informing the Company's employees about energy saving issues;
\n \uf0fc
\n continuous information, training and awareness of staff, in a manner adapted to the tasks and needs
\n of each employee in order to promote an environmentally responsible culture;
\n \uf0fc
\n motivation of the Company's partners in environmental protection and strengthening their
\n environmental awareness.
\n j. Risks from the current
\n developments in Ukraine
\n Given that the Group does not have a presence in Russia and Ukraine through a subsidiary, there does
\n not appear to be an immediate risk in terms of both the Group's productive operation or employee
\n safety. Additionally, there seems to be no direct impact on the Group's turnover since there are no
\n significant implementations in these countries.
\n However, given the extroversion of the Group, the negative impact of the ongoing war conflict on world
\n economic activity, the continuous price increases in raw materials, interest rates and energy prices,
\n supply chain delays and strong inflationary pressures, Management is monitored on a continuous and
\n systematic basis the developments that are changing at a rapid pace in order to ensure the
\n uninterrupted operation of both the Company and the Group.
\n The persistence of the energy crisis may result in a further increase in the Group's operating expenses
\n but also reduce the demand for the Group's products and services depending on the duration and
\n intensity of the phenomenon. In any case, the Group's Management closely monitors developments on
\n a daily basis, while evaluating and taking the measures deemed appropriate
\n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428172424465": {
"value": "\n d. Credit risk
\n The Management of the Company and the Group, on the basis of its internal principles of operation,
\n ensures that the sales of goods and services take place towards customers of high credit reliability and
\n lending capacity. Owing to the expansion of the activities of the Company and the Group abroad, the
\n said risk is real in relation to customers originating from other countries (especially from countries of
\n Africa, Asia and N. America) for whom the efficient check of their creditworthiness and reliability, is not
\n always easy. For this reason the Company and the Group constantly develop and evolve internal
\n mechanisms of operation (regarding the process of negotiations, contracts and project management),
\n with the view to more completely addressing the specific danger. Within the said context and the
\n assessment methods available to the Group, it has not faced so far any possible exposures of significant
\n size, for which no adequate provision has been formed. Therefore, the said risk, although real in view of
\n the greater negative economic climate, it is assessed today as controllable.
\n However, if there is a
\n \n deterioration of the conditions for the development of economic activity in the coming months,
\n especially in the Greek market, this risk may affect the results of the Company
\n For a better understanding and presentation of the above, we display the following tables:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Trade
\n and
\n other
\n commercial
\n receivables
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n Other receivables
\n 7.933.088
\n 5.693.695
\n 7.117.580
\n 4.609.087
\n Other financial assets
\n 174.588
\n 176.601
\n 3.408.245
\n 1.405.675
\n Short term investments
\n 3.998.177
\n 3.012.258
\n 2.825.469
\n 2.406.422
\n Cash & cash equivalents
\n 10.155.828
\n 12.612.093
\n 3.203.155
\n 5.661.775
\n Total
\n 28.092.763
\n 26.471.774
\n 18.359.365
\n 15.727.153
\n Trade receivables analysis
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Not due
\n 4.629.874
\n 3.976.087
\n 1.386.195
\n 1.395.551
\n Past due balances
\n 5.773.422
\n 5.488.175
\n 4.602.507
\n 4.381.479
\n Balance
\n 10.403.296
\n 9.464.262
\n 5.988.702
\n 5.777.030
\n Formed impairment provision
\n (4.572.214)
\n (4.487.135)
\n (4.183.786)
\n (4.132.836)
\n Fair value of receivables
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n The account \"Other Receivables\" includes an amount of \u20ac 2.556 thousand, which concerns two disputed
\n claims maintained by the Company from bodies of the wider Public Sector amounting to \u20ac 2.067
\n thousand. and \u20ac 489 thousand. respectively which, although claims have not become final to date, in
\n order to be able to be enforced to recover, were nevertheless adjudicated at first instance with a
\n favorable outcome for the Company , and as regards the progress of the proceedings before the
\n Appellate Court, they are in a judicial expert opinion, which is difficult to complete due to objective
\n factors (in particular a long time has elapsed since the implementation of the projects in question).
\n Despite the fact that the above cases have not become final, the Company considers the above interest-
\n bearing claims to be reasonable, well-founded and recoverable, On the one hand, the evidence of
\n execution and delivery exists, in accordance with the requirements and specifications of the equipment
\n and services imposed by the contractual texts,
\n On the other hand, the parties continue to be actively
\n active in their fields of operation, and there is therefore no reasonable indication that the value of those
\n claims may be diluted or that they will not be able to recover them once final judgment has been issued.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428172504041": {
"value": "\n e. Liquidity risk
\n The Management attaches particular importance to the management of the specific risk, its monitoring
\n by carrying out a monthly and quarterly forecast, the continuous monitoring of cash flows and the
\n continuous evaluation and reassessment of the strategy associated with its consistent and effective
\n management.
\n Within this framework and on the basis of currently existing data, this risk is assessed as controlled and
\n manageable. However, the deterioration of the economic conditions of the world market and the
\n reversal of forecasts for expected economic growth, combined with the prevailing conditions of
\n uncertainty and insecurity, may affect, to a controlled extent, the liquidity of the Company and the
\n Group.
\n In notes 24, 28 and 29 of the annual financial statements, there is a table showing the Group's loans and
\n other liabilities. It should be noted that the undiscounted contractual cashflows are in line with the
\n \n current value of loans and other commitments. The tables below summarize the Group\u2019s loans and other
\n financial liabilities:
\n GROUP
\n 31.12.2022
\n Contractual
\n Cash Flows
\n 1-3
\n months
\n 3-12
\n months
\n 1-5 years
\n Accounting
\n Liabilities
\n Loans
\n 6.694.034
\n 1.327.793
\n 285.714
\n 5.050.902
\n 6.664.409
\n Trade and other creditors
\n 9.480.037
\n 5.841.096
\n 2.666.948
\n 971.992
\n 9.480.036
\n Subtotal: Cash liabilities
\n 16.174.071
\n 7.168.889
\n 2.952.662
\n 6.022.894
\n 16.144.445
\n plus:
\n Grants Received
\n 216.000
\n 4.416
\n 13.247
\n 198.337
\n 216.000
\n Deferred income
\n 2.124.530
\n 1.018.602
\n 962.952
\n 142.976
\n 2.124.530
\n Provision for staff retirement
\n indemnities and for unaudited
\n fiscal years taxes
\n 814.978
\n -
\n -
\n 814.978
\n 814.978
\n Subtotal: Non-Cash liabilities
\n 3.155.508
\n 1.023.018
\n 976.199
\n 1.156.291
\n 3.155.508
\n Total liabilities
\n 19.329.579
\n 8.191.907
\n 3.928.861
\n 7.179.185
\n 19.299.953
\n GROUP
\n 31.12.2021
\n Contractual
\n Cash Flows
\n 1-3
\n months
\n 3-12
\n months
\n 1-5 years
\n Accounting
\n Liabilities
\n Loans
\n 7.020.894
\n -
\n 3.711.665
\n 3.214.286
\n 6.925.951
\n Trade and other creditors
\n 8.570.543
\n 4.782.701
\n 3.427.450
\n 360.392
\n 8.570.543
\n Subtotal: Cash liabilities
\n 15.591.437
\n 4.782.701
\n 7.139.115
\n 3.574.678
\n 15.496.494
\n plus:
\n Grants Received
\n 262.217
\n -
\n 96.329
\n 165.888
\n 262.217
\n Deferred income
\n 1.945.871
\n 927.826
\n 868.526
\n 149.519
\n 1.945.871
\n Provision for staff retirement
\n indemnities
\n and
\n for
\n unaudited fiscal years taxes
\n 791.123
\n -
\n -
\n 791.123
\n 791.123
\n Subtotal: Non-Cash liabilities
\n 2.999.211
\n 927.826
\n 964.855
\n 1.106.530
\n 2.999.211
\n Total liabilities
\n 18.590.648
\n 5.710.527
\n 8.103.970
\n 4.681.208
\n 18.495.705
\n Loans are simple bilateral loans (not bonds, convertible, etc.) of floating interest rates with a total
\n borrowing cost for the closing financial year of 2,65%, which is considered and is actually the market
\n interest rate. Borrowing costs are expected to be higher in the current fiscal year 2023 due to the change
\n in EURIBOR; however, most of the increase is expected to be offset as the group maintains strong cash
\n reserves, which are positively affected by rising interest rates internationally. Long-term loans have a
\n maturity of (4) years and a grace period of 12 months.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428172640477": {
"value": "\n h. Risk from the effects of the spread of COVID
\n -19
\n The COVID-19 coronavirus, which was first detected in December 2019, has had an extremely adverse
\n impact on both global and domestic economic growth. The impact of government restrictive measures
\n on entire sectors has been severe; production has been negatively affected and aggregate demand in
\n the economy has fallen.
\n Three years after the outbreak of the pandemic, the intensification of vaccination programmes in a
\n multitude of countries around the world has reinforced hopes for a return to economic and social
\n normality and a return to economic recovery, mainly from the second half of 2022.
\n At this point in time, there seems to be a remission of the phenomenon, given that the restrictive
\n measures of spread as well as the relevant health protocols have been almost universally lifted and there
\n is global optimism that within 2023 the virus will acquire an endemic form.
\n In view of the above and given the significant presence of the Group in the global market, this risk is
\n assessed as real, as it may lead to delays in the implementation of existing projects or assignment of
\n new ones; however, there is cautious optimism in both the domestic and international economic
\n environment that the pandemic is in recession and the situation is under control.
\n In any case, the Management of the Company and the Group closely monitors on a daily basis the
\n developments, evaluates and takes any measures necessary to limit the effects, protect the health and
\n safety of employees and maintain the business activities of the Group at satisfactory levels. In addition,
\n government interventions and aid have been used to ensure its operational continuity and
\n uninterrupted operation and to restrict the impact on the Group's financial situation, financial
\n performance and results. On the basis of the developments and the measures taken, and also the
\n Group\u2019s implementations in progress, neither the Group nor any individual activity thereof, are faced at
\n the time of drafting of the present Report with the possibility of virus, while interruption (going concern).
\n i. Risks from climate change
\n The term 'Climate change' means global climate change due to human activities and caused mainly by
\n an increase in the concentration of greenhouse gases in the atmosphere.
\n The Company, recognizing both the risks associated with the phenomenon of climate change and its
\n obligations in relation to the need to continuously improve its environmental performance, follows a
\n path of sustainable development and carries out its activities in a way that ensures the protection of the
\n environment.
\n To address the risks of climate change, the Company promotes and implements a policy that focuses on
\n the following axes:
\n \uf0fc
\n design of an emergency plan for the management and reaction to extreme natural phenomena on
\n the premises of the Group's companies;
\n \uf0fc
\n assessment of the impact of the Company's activities on the environment, recording and evaluating
\n potential risks, taking the necessary preventive measures, carrying out regular checks to confirm
\n implementation and assessing the effectiveness of the measures;
\n \n \uf0fc
\n replacement of energy-intensive equipment with new, lower energy requirements;
\n \uf0fc
\n continuous monitoring of energy consumption and taking measures to further reduce it;
\n \uf0fc
\n raising awareness and informing the Company's employees about energy saving issues;
\n \uf0fc
\n continuous information, training and awareness of staff, in a manner adapted to the tasks and needs
\n of each employee in order to promote an environmentally responsible culture;
\n \uf0fc
\n motivation of the Company's partners in environmental protection and strengthening their
\n environmental awareness.
\n j. Risks from the current
\n developments in Ukraine
\n Given that the Group does not have a presence in Russia and Ukraine through a subsidiary, there does
\n not appear to be an immediate risk in terms of both the Group's productive operation or employee
\n safety. Additionally, there seems to be no direct impact on the Group's turnover since there are no
\n significant implementations in these countries.
\n However, given the extroversion of the Group, the negative impact of the ongoing war conflict on world
\n economic activity, the continuous price increases in raw materials, interest rates and energy prices,
\n supply chain delays and strong inflationary pressures, Management is monitored on a continuous and
\n systematic basis the developments that are changing at a rapid pace in order to ensure the
\n uninterrupted operation of both the Company and the Group.
\n The persistence of the energy crisis may result in a further increase in the Group's operating expenses
\n but also reduce the demand for the Group's products and services depending on the duration and
\n intensity of the phenomenon. In any case, the Group's Management closely monitors developments on
\n a daily basis, while evaluating and taking the measures deemed appropriate
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428172836302": {
"value": "\n 6. SEGMENT REPORTING
\n For administrative purposes, the Group is organized into business centers and business units. The
\n Group's activities are in two business areas, the ones of financial solutions and business solutions.
\n The results of the Group's segments are analyzed as follows:
\n 01.01-31.12.2022
\n Financial
\n Solutions
\n Business
\n Solutions
\n Total
\n Sales
\n 23.236.553
\n 7.684.481
\n 30.921.034
\n Less: Intercompany
\n (3.622.924)
\n (2.262.889)
\n (5.885.813)
\n Sales to third parties
\n 19.613.629
\n 5.421.592
\n 25.035.221
\n Gross profit
\n 10.891.683
\n 827.999
\n 11.719.682
\n Other income
\n 1.193.169
\n Operating costs (disposal, administration and
\n research)
\n (8.368.675)
\n Other operating expenses
\n (388.423)
\n Operating result
\n 4.155.753
\n Financial income / (cost)
\n (329.146)
\n Profit before tax
\n 3.826.607
\n Income taxes
\n (560.259)
\n Results after taxes
\n 3.266.348
\n Non-controlling interests
\n 2.252
\n Net Results after Tax attributable to the
\n Shareholders of the Parent Company
\n 3.264.096
\n \n 31.12.2022
\n Financial
\n Solutions
\n Business
\n Solutions
\n Unallocated
\n Total
\n Amounts
\n Intangible assets
\n 12.517.777
\n 20
\n -
\n 12.517.797
\n Tangible assets
\n -
\n 10.408
\n 4.538.036
\n 4.548.444
\n Other assets
\n 13.713.528
\n 9.125.210
\n 7.268.004
\n 30.106.742
\n Total liabilities
\n (5.092.212)
\n (3.850.075)
\n (10.357.665)
\n (19.299.952)
\n Net asset value
\n 21.139.093
\n 5.285.563
\n 1.448.375
\n 27.873.031
\n 01.01-31.12.2021
\n Financial
\n Solutions
\n Business
\n Solutions
\n Total
\n Sales
\n 20.394.197
\n 4.318.803
\n 24.713.000
\n Less: Intercompany
\n (3.456.005)
\n (1.991.160)
\n (5.447.165)
\n Sales to third parties
\n 16.938.192
\n 2.327.643
\n 19.265.835
\n Gross profit
\n 8.957.387
\n 653.301
\n 9.610.688
\n Other income
\n 854.080
\n Operating costs (disposal, administration and
\n research)
\n (7.725.957)
\n Other operating expenses
\n (253.873)
\n Operating result
\n 2.484.938
\n Financial income / (cost)
\n 90.761
\n Profit before tax
\n 2.575.699
\n Income taxes
\n (538.895)
\n Results after taxes
\n 2.036.804
\n Non-controlling interests
\n (802)
\n Net Results after Tax attributable to the
\n Shareholders of the Parent Company
\n 2.037.606
\n 31.12.2021
\n Financial
\n Solutions
\n Business
\n Solutions
\n Unallocated
\n Total Amounts
\n Intangible assets
\n 11.306.474
\n 20
\n -
\n 11.306.494
\n Tangible assets
\n -
\n 12.114
\n 4.303.816
\n 4.315.930
\n Other assets
\n 11.931.170
\n 5.694.686
\n 10.189.367
\n 27.815.223
\n Total liabilities
\n (4.968.318)
\n (3.154.324)
\n (10.373.063)
\n (18.495.705)
\n Net asset value
\n 18.269.326
\n 2.552.496
\n 4.120.120
\n 24.941.942
\n There is no question of the dependence of the Group on significant customers as, apart from a customer
\n from the wider public sector which contributed 15%, all other customers are below the level of 7% of
\n the total sales of the Group. It is noted that the aforementioned customer has long-term
\n implementation contract that is in progress and is not considered as doubtful customer.
\n The Company has chosen to organize its entity according to the categories of products and services. In
\n particular, in the case of the Company, there are two main categories, that of the solutions addressed
\n to the financial sector (such as Finuevo Core, Finuevo Digital, RiskAvert, IMSplus, Axia, Acumen
\n net
\n ) and
\n solutions addressed to public (mainly ad hoc projects such as digitalization of court minutes) and private
\n organizations.
\n The Company has chosen to organize its entity by product categories as above rather than
\n geographically, as it does not consider it representative because \"research and development\" that is an
\n important factor for the Company is not geographically related, and also results per geographic area are
\n likely to be affected from short-term reasons and thus not provide reliable information. For example, a
\n new customer in a particular geography is billed with licenses that do not repeat next year, although the
\n same customer is retained the following year and priced with maintenance contracts, which are lower
\n in value than licenses.
\n \n However, it is disclosed for completeness that in 2022 69% of the Group's income came from non-
\n Domestic customers.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428172933620": {
"value": "\n 7.
\n DISCONTINUED ACTIVITIES
\n Below are presented the results of the discontinued activity for Group and Company, concerning the
\n sale of the Business Unit of Ticketing and Customs Management which took place on June 14th 2022.
\n 01.01.2022-
\n 31.12.2022
\n 01.01.2021-
\n 31.12.2021
\n Sales
\n 329.467
\n 851.419
\n Cost of goods sold
\n (311.272)
\n (453.443)
\n Gross profit
\n 18.195
\n 397.976
\n Administrative expenses
\n (45.020)
\n (83.911)
\n Distribution expenses
\n (39.297)
\n (71.418)
\n Research expenses
\n (16.144)
\n (29.244)
\n Operating result
\n (82.266)
\n 213.403
\n Financial income/(cost)
\n -
\n -
\n Result before tax
\n (\u0391)
\n (82.266)
\n 213.403
\n Attributable income tax
\n (\u0391)
\n 18.099
\n (46.949)
\n PLUS
\n Profit from sales
\n (\u0392)
\n 1.478.957
\n -
\n Attributable income tax
\n (\u0392)
\n (325.371)
\n -
\n Total result before tax (
\n \u0391+\u0392
\n )
\n 1.396.691
\n 213.403
\n Less : Total attributable tax (
\n \u0391+\u0392
\n )
\n (307.272)
\n (46.949)
\n Net profit after tax from discontinued activity
\n 1.089.419
\n 166.454
\n The table below shows the net cash flow from operating, investing and financing activities related to
\n discontinued activities.
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Operating activities
\n (68.714)
\n 348.471
\n Investing activities
\n 2.058.620
\n (279.843)
\n Funding activities
\n -
\n -
\n Net increase in cash for the year
\n 1.989.906
\n 68.628
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173230775": {
"value": "\n 8. OPERATING INCOME/EXPENSE ANALYSIS
\n \n The expenses of the Group and the Company for the year ended 2022 and year ended 2021
\n respectively, are analysed as below:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cost of goods sold
\n 10.835
\n 596
\n 10.835
\n 11.169
\n Remuneration and staff costs
\n 10.973.911
\n 10.033.646
\n 4.632.850
\n 4.246.609
\n Fees and expenses of third parties
\n 8.177.111
\n 4.984.564
\n 6.164.942
\n 3.326.940
\n Third party benefits
\n 589.519
\n 467.141
\n 348.184
\n 240.993
\n Taxes Fees
\n 181.438
\n 152.630
\n 54.265
\n 32.100
\n Other Expenses
\n 1.006.367
\n 751.452
\n 685.454
\n 453.367
\n Depreciation of fixed assets
\n 2.048.337
\n 2.667.382
\n 704.710
\n 703.515
\n Total
\n 22.987.518
\n 19.057.411
\n 12.601.240
\n 9.014.693
\n \n \n \n The distribution of costs is as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cost of Sales
\n 13.386.103
\n 9.655.147
\n 7.202.113
\n 4.333.052
\n Distribution costs
\n 3.417.390
\n 3.088.261
\n 1.988.070
\n 1.589.196
\n Administrative expenses
\n 2.287.910
\n 2.054.315
\n 1.535.355
\n 1.061.393
\n Research Expenses
\n 2.663.375
\n 2.583.381
\n 1.123.532
\n 1.700.842
\n Depreciation of Subsidized Assets
\n -
\n 944.928
\n -
\n -
\n Total
\n 21.754.778
\n 18.326.032
\n 11.849.070
\n 8.684.483
\n Capitalized Expenses
\n Software Development Costs
\n 1.232.740
\n 731.379
\n 752.170
\n 330.210
\n Total
\n 22.987.518
\n 19.057.411
\n 12.601.240
\n 9.014.693
\n The other operating expenses of the Group and the Company for the year 2022 and for the year 2021
\n respectively are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Receivable write-offs
\n -
\n 230.593
\n -
\n 230.593
\n Depreciated inventory write-offs
\n -
\n -
\n -
\n -
\n Goodwill impairment of subsidiary
\n 250.000
\n -
\n 250.000
\n -
\n Other expenses
\n 138.423
\n 23.280
\n 57.956
\n 2.625
\n Total
\n 388.423
\n 253.873
\n 307.956
\n 233.218
\n \n \n The other operating income of the Group and the Company for the year 2022 and for the year 2021
\n respectively are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Grant Revenue
\n 89.385
\n 108.328
\n 64.067
\n 77.505
\n Revenue from settlement of liabilities
\n 651.406
\n 362.108
\n 466.556
\n -
\n Exchange Valuation Differences
\n 235.536
\n 3.936
\n -
\n -
\n Reimbursable Advance Income
\n 28.463
\n 371.850
\n 28.463
\n 371.850
\n Other income
\n 188.379
\n 7.858
\n 45.427
\n 7.563
\n Total
\n 1.193.169
\n 854.080
\n 604.513
\n 456.918
\n \n \n \n The number of personnel, for the Group and the Company, as at December 31, 2022 and December 31,
\n 2021 and the payroll cost for the years 2022 and 2021 are analyzed as follows:
\n 2022
\n 2021
\n GROUP
\n COMPANY
\n GROUP
\n COMPANY
\n Number of personnel
\n 197
\n 107
\n 177
\n 98
\n Total cost
\n 10.973.911
\n 4.632.850
\n 10.033.646
\n 4.246.609
\n \n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173358181": {
"value": "\n The expenses of the Group and the Company for the year ended 2022 and year ended 2021
\n respectively, are analysed as below:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cost of goods sold
\n 10.835
\n 596
\n 10.835
\n 11.169
\n Remuneration and staff costs
\n 10.973.911
\n 10.033.646
\n 4.632.850
\n 4.246.609
\n Fees and expenses of third parties
\n 8.177.111
\n 4.984.564
\n 6.164.942
\n 3.326.940
\n Third party benefits
\n 589.519
\n 467.141
\n 348.184
\n 240.993
\n Taxes Fees
\n 181.438
\n 152.630
\n 54.265
\n 32.100
\n Other Expenses
\n 1.006.367
\n 751.452
\n 685.454
\n 453.367
\n Depreciation of fixed assets
\n 2.048.337
\n 2.667.382
\n 704.710
\n 703.515
\n Total
\n 22.987.518
\n 19.057.411
\n 12.601.240
\n 9.014.693
\n \n The distribution of costs is as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cost of Sales
\n 13.386.103
\n 9.655.147
\n 7.202.113
\n 4.333.052
\n Distribution costs
\n 3.417.390
\n 3.088.261
\n 1.988.070
\n 1.589.196
\n Administrative expenses
\n 2.287.910
\n 2.054.315
\n 1.535.355
\n 1.061.393
\n Research Expenses
\n 2.663.375
\n 2.583.381
\n 1.123.532
\n 1.700.842
\n Depreciation of Subsidized Assets
\n -
\n 944.928
\n -
\n -
\n Total
\n 21.754.778
\n 18.326.032
\n 11.849.070
\n 8.684.483
\n Capitalized Expenses
\n Software Development Costs
\n 1.232.740
\n 731.379
\n 752.170
\n 330.210
\n Total
\n 22.987.518
\n 19.057.411
\n 12.601.240
\n 9.014.693
\n The other operating expenses of the Group and the Company for the year 2022 and for the year 2021
\n respectively are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Receivable write-offs
\n -
\n 230.593
\n -
\n 230.593
\n Depreciated inventory write-offs
\n -
\n -
\n -
\n -
\n Goodwill impairment of subsidiary
\n 250.000
\n -
\n 250.000
\n -
\n Other expenses
\n 138.423
\n 23.280
\n 57.956
\n 2.625
\n Total
\n 388.423
\n 253.873
\n 307.956
\n 233.218
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173433137": {
"value": "\n The other operating income of the Group and the Company for the year 2022 and for the year 2021
\n respectively are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Grant Revenue
\n 89.385
\n 108.328
\n 64.067
\n 77.505
\n Revenue from settlement of liabilities
\n 651.406
\n 362.108
\n 466.556
\n -
\n Exchange Valuation Differences
\n 235.536
\n 3.936
\n -
\n -
\n Reimbursable Advance Income
\n 28.463
\n 371.850
\n 28.463
\n 371.850
\n Other income
\n 188.379
\n 7.858
\n 45.427
\n 7.563
\n Total
\n 1.193.169
\n 854.080
\n 604.513
\n 456.918
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173501693": {
"value": "\n \n The number of personnel, for the Group and the Company, as at December 31, 2022 and December 31,
\n 2021 and the payroll cost for the years 2022 and 2021 are analyzed as follows:
\n 2022
\n 2021
\n GROUP
\n COMPANY
\n GROUP
\n COMPANY
\n Number of personnel
\n 197
\n 107
\n 177
\n 98
\n Total cost
\n 10.973.911
\n 4.632.850
\n 10.033.646
\n 4.246.609
\n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173522904": {
"value": "\n The number of personnel, for the Group and the Company, as at December 31, 2022 and December 31,
\n 2021 and the payroll cost for the years 2022 and 2021 are analyzed as follows:
\n 2022
\n 2021
\n GROUP
\n COMPANY
\n GROUP
\n COMPANY
\n Number of personnel
\n 197
\n 107
\n 177
\n 98
\n Total cost
\n 10.973.911
\n 4.632.850
\n 10.033.646
\n 4.246.609
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173617940": {
"value": "\n \n \n 9. FINANCIAL INCOME/EXPENSE ANALYSIS
\n The financial income/expenses for the Group and the Company for the financial years of 2022 and
\n 2021 respectively are analysed as below:
\n \n \n \n \n \n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Income from participations and securities
\n 104.129
\n 70.447
\n 82.104
\n 65.065
\n Profit/(loss) from selling of participations
\n and securities
\n 86.466
\n 100.621
\n (46.632)
\n 57.657
\n Profit/(loss) from foreign exchange
\n differences
\n (289.621)
\n 180.779
\n 25.905
\n 163.350
\n Profit/(loss) from fair value
\n measurement of participations and
\n securities
\n (32.738)
\n (35.414)
\n 107.177
\n (50.743)
\n Interest subsidies due to Covid-19
\n -
\n 10.856
\n -
\n 10.856
\n Interest and bank expenses
\n (296.092)
\n (257.478)
\n (240.485)
\n (221.555)
\n Other financial expenses
\n 111.579
\n 25.228
\n 126.195
\n 25.228
\n Financial impact IFRS 16
\n (12.869)
\n (4.278)
\n -
\n -
\n Total
\n (329.146)
\n 90.761
\n 54.264
\n 49.858
\n It is noted that in 2022 at Group and Company level borrowing costs remain at approximately the same
\n level as in 2021. In addition, negative accounting valuations of foreign currency assets were observed,
\n but this has largely reversed in the first months of 2023.
\n \n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173703516": {
"value": "\n \n 9. FINANCIAL INCOME/EXPENSE ANALYSIS
\n The financial income/expenses for the Group and the Company for the financial years of 2022 and
\n 2021 respectively are analysed as below:
\n \n \n \n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Income from participations and securities
\n 104.129
\n 70.447
\n 82.104
\n 65.065
\n Profit/(loss) from selling of participations
\n and securities
\n 86.466
\n 100.621
\n (46.632)
\n 57.657
\n Profit/(loss) from foreign exchange
\n differences
\n (289.621)
\n 180.779
\n 25.905
\n 163.350
\n Profit/(loss) from fair value
\n measurement of participations and
\n securities
\n (32.738)
\n (35.414)
\n 107.177
\n (50.743)
\n Interest subsidies due to Covid-19
\n -
\n 10.856
\n -
\n 10.856
\n Interest and bank expenses
\n (296.092)
\n (257.478)
\n (240.485)
\n (221.555)
\n Other financial expenses
\n 111.579
\n 25.228
\n 126.195
\n 25.228
\n Financial impact IFRS 16
\n (12.869)
\n (4.278)
\n -
\n -
\n Total
\n (329.146)
\n 90.761
\n 54.264
\n 49.858
\n It is noted that in 2022 at Group and Company level borrowing costs remain at approximately the same
\n level as in 2021. In addition, negative accounting valuations of foreign currency assets were observed,
\n but this has largely reversed in the first months of 2023.
\n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173738977": {
"value": "\n 9. FINANCIAL INCOME/EXPENSE ANALYSIS
\n The financial income/expenses for the Group and the Company for the financial years of 2022 and
\n 2021 respectively are analysed as below:
\n \n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Income from participations and securities
\n 104.129
\n 70.447
\n 82.104
\n 65.065
\n Profit/(loss) from selling of participations
\n and securities
\n 86.466
\n 100.621
\n (46.632)
\n 57.657
\n Profit/(loss) from foreign exchange
\n differences
\n (289.621)
\n 180.779
\n 25.905
\n 163.350
\n Profit/(loss) from fair value
\n measurement of participations and
\n securities
\n (32.738)
\n (35.414)
\n 107.177
\n (50.743)
\n Interest subsidies due to Covid-19
\n -
\n 10.856
\n -
\n 10.856
\n Interest and bank expenses
\n (296.092)
\n (257.478)
\n (240.485)
\n (221.555)
\n Other financial expenses
\n 111.579
\n 25.228
\n 126.195
\n 25.228
\n Financial impact IFRS 16
\n (12.869)
\n (4.278)
\n -
\n -
\n Total
\n (329.146)
\n 90.761
\n 54.264
\n 49.858
\n It is noted that in 2022 at Group and Company level borrowing costs remain at approximately the same
\n level as in 2021. In addition, negative accounting valuations of foreign currency assets were observed,
\n but this has largely reversed in the first months of 2023.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428173842899": {
"value": "\n 10. INCOME TAX
\n The amount of taxes has been calculated using the actual tax rates for each financial year. Non-
\n deductible expenses include mainly provisions that are reversed by Management when calculating
\n income tax.
\n Income tax statements are filed on a yearly basis, but profits and losses reported for tax purposes are
\n concluded when the tax authorities review the tax returns and taxpayers' books at the time that the
\n related tax liabilities are settled. Tax losses, to the extent that are recognized by the tax authorities, may
\n be used to offset profits for the five following fiscal years after the current financial year.
\n The following is a reconciliation for nominal and effective tax rates for the Group and the Company:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Profit before tax
\n 5.223.298
\n 2.789.102
\n 3.557.693
\n 1.122.376
\n Income tax calculated at the nominal applicable
\n tax rate 2019: 24%, 2018: 29%
\n 1.149.125
\n 613.602
\n 782.692
\n 246.923
\n Tax effect of non -taxable income
\n (408.796)
\n (231.321)
\n (793.578)
\n (316.800)
\n Revaluation of deferred tax assets
\n 4.995
\n 30.542
\n -
\n 25.447
\n Tax effect of different tax rates applicable to
\n other countries where the Group operates
\n (374.787)
\n (145.013)
\n -
\n -
\n Tax effect of non-tax deductible expenses
\n 404.250
\n 278.882
\n 339.065
\n 258.731
\n Prior year tax differences
\n 85.084
\n 33.544
\n (52.072)
\n 33.962
\n Differences of tax audit and other taxes
\n 7.660
\n 5.608
\n -
\n -
\n Income taxes
\n 867.531
\n 585.844
\n 276.107
\n 248.263
\n Income tax from continuing activities as
\n reported in the Income Statement
\n 560.259
\n 538.895
\n (31.165)
\n 201.314
\n Income tax form discontinued activities
\n 307.272
\n 46.949
\n 307.272
\n 46.949
\n Deferred tax accounts for the Group and the Company are analyzed as follows:
\n \n \n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Deferred tax assets
\n 1.099.656
\n 1.253.523
\n 547.970
\n 546.263
\n Deferred tax liabilities
\n (798.030)
\n (918.419)
\n (336.930)
\n (330.558)
\n 301.626
\n 335.104
\n 211.040
\n 215.705
\n The fact that in some cases, income and expenses are accounted for in a different time from the date
\n when such income is tax charged or the expenses are deducted for the purpose of determining the
\n taxable income, creates the need to account for deferred tax assets or deferred tax liabilities.
\n The movement of the deferred tax asset (liability) is as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Beginning balance
\n 332.920
\n 249.271
\n 215.705
\n 218.015
\n Purchase of subsidiary
\n -
\n 121.243
\n -
\n Income tax credit/(debit)
\n (33.478)
\n (35.410)
\n (4.665)
\n (2.310)
\n Exchange differencies
\n (7.787)
\n (2.184)
\n -
\n -
\n Ending balance
\n 291.655
\n 332.920
\n 211.040
\n 215.705
\n \n \n The nature of the temporary differences and the breakdown of the financial year 01.01.2022-31.12.2022
\n for the Group, is as follows:
\n GROUP
\n Beginning
\n Balance
\n Debits / Credits
\n (-) of Results
\n Debits /
\n Credits (-) of
\n OCI
\n Exchange
\n Differencies
\n Ending
\n Balance
\n Provisions for doubtful
\n 362.079
\n 11.209
\n -
\n 373.288
\n Intangible asset write-offs
\n (511.988)
\n 88.362
\n -
\n (423.626)
\n Leases
\n (14.190)
\n (12.896)
\n -
\n (27.086)
\n Provisions for Staff Compensation
\n 233.914
\n (83.770)
\n 12.373
\n 162.517
\n Land-building revaluation adjustment
\n (289.298)
\n -
\n -
\n (289.298)
\n Difference in depreciation rates
\n 74.109
\n (29.430)
\n -
\n 44.679
\n Deferred expenses
\n 1.239
\n -
\n -
\n 1.239
\n Revenues / expenses accrued
\n (67.113)
\n 44.923
\n -
\n (22.190)
\n Tax loss receivable
\n 557.383
\n (64.249)
\n -
\n 493.134
\n Impairment provision on Inventories
\n 7.139
\n -
\n -
\n 7.139
\n Deferred income
\n (35.829)
\n -
\n -
\n (35.829)
\n Other impairment provisions
\n 15.475
\n -
\n -
\n (7.787)
\n 7.688
\n Total
\n 332.920
\n (45.851)
\n 12.373
\n (7.787)
\n 291.655
\n The nature of the temporary differences and the breakdown of the financial year 01.01.2022-31.12.2022
\n for the Company, is as follows:
\n COMPANY
\n Beginning
\n balance
\n Debits / Credits (-) of
\n Results
\n Debits / Credits (-)
\n of OCI
\n Ending Balance
\n Provisions for doubtful
\n 326.880
\n 11.209
\n -
\n 338.089
\n Intangible asset write-
\n offs
\n 149.392
\n (9.342)
\n -
\n 140.050
\n Provisions for Staff
\n Compensation
\n 29.539
\n (10.486)
\n 12.626
\n 31.679
\n Land-building
\n revaluation adjustment
\n (293.881)
\n -
\n -
\n (293.881)
\n \n \n \n Difference in
\n depreciation rates
\n 2.300
\n (8.672)
\n -
\n (6.372)
\n Deferred income
\n (36.677)
\n -
\n -
\n (36.677)
\n Other impairment
\n provisions
\n 38.152
\n -
\n -
\n 38.152
\n Total
\n 215.705
\n (17.291)
\n 12.626
\n 211.040
\n \n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174002539": {
"value": "Deferred tax accounts for the Group and the Company are analyzed as follows:\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Deferred tax assets
\n 1.099.656
\n 1.253.523
\n 547.970
\n 546.263
\n Deferred tax liabilities
\n (798.030)
\n (918.419)
\n (336.930)
\n (330.558)
\n 301.626
\n 335.104
\n 211.040
\n 215.705
\n The fact that in some cases, income and expenses are accounted for in a different time from the date
\n when such income is tax charged or the expenses are deducted for the purpose of determining the
\n taxable income, creates the need to account for deferred tax assets or deferred tax liabilities.
\n The movement of the deferred tax asset (liability) is as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Beginning balance
\n 332.920
\n 249.271
\n 215.705
\n 218.015
\n Purchase of subsidiary
\n -
\n 121.243
\n -
\n Income tax credit/(debit)
\n (33.478)
\n (35.410)
\n (4.665)
\n (2.310)
\n Exchange differencies
\n (7.787)
\n (2.184)
\n -
\n -
\n Ending balance
\n 291.655
\n 332.920
\n 211.040
\n 215.705
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174041524": {
"value": "\n The nature of the temporary differences and the breakdown of the financial year 01.01.2022-31.12.2022
\n for the Group, is as follows:
\n GROUP
\n Beginning
\n Balance
\n Debits / Credits
\n (-) of Results
\n Debits /
\n Credits (-) of
\n OCI
\n Exchange
\n Differencies
\n Ending
\n Balance
\n Provisions for doubtful
\n 362.079
\n 11.209
\n -
\n 373.288
\n Intangible asset write-offs
\n (511.988)
\n 88.362
\n -
\n (423.626)
\n Leases
\n (14.190)
\n (12.896)
\n -
\n (27.086)
\n Provisions for Staff Compensation
\n 233.914
\n (83.770)
\n 12.373
\n 162.517
\n Land-building revaluation adjustment
\n (289.298)
\n -
\n -
\n (289.298)
\n Difference in depreciation rates
\n 74.109
\n (29.430)
\n -
\n 44.679
\n Deferred expenses
\n 1.239
\n -
\n -
\n 1.239
\n Revenues / expenses accrued
\n (67.113)
\n 44.923
\n -
\n (22.190)
\n Tax loss receivable
\n 557.383
\n (64.249)
\n -
\n 493.134
\n Impairment provision on Inventories
\n 7.139
\n -
\n -
\n 7.139
\n Deferred income
\n (35.829)
\n -
\n -
\n (35.829)
\n Other impairment provisions
\n 15.475
\n -
\n -
\n (7.787)
\n 7.688
\n Total
\n 332.920
\n (45.851)
\n 12.373
\n (7.787)
\n 291.655
\n The nature of the temporary differences and the breakdown of the financial year 01.01.2022-31.12.2022
\n for the Company, is as follows:
\n COMPANY
\n Beginning
\n balance
\n Debits / Credits (-) of
\n Results
\n Debits / Credits (-)
\n of OCI
\n Ending Balance
\n Provisions for doubtful
\n 326.880
\n 11.209
\n -
\n 338.089
\n Intangible asset write-
\n offs
\n 149.392
\n (9.342)
\n -
\n 140.050
\n Provisions for Staff
\n Compensation
\n 29.539
\n (10.486)
\n 12.626
\n 31.679
\n Land-building
\n revaluation adjustment
\n (293.881)
\n -
\n -
\n (293.881)
\n \n Difference in
\n depreciation rates
\n 2.300
\n (8.672)
\n -
\n (6.372)
\n Deferred income
\n (36.677)
\n -
\n -
\n (36.677)
\n Other impairment
\n provisions
\n 38.152
\n -
\n -
\n 38.152
\n Total
\n 215.705
\n (17.291)
\n 12.626
\n 211.040
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174119963": {
"value": "\n 11.
\n EARNINGS PER SHARE
\n The earnings per share are calculated by dividing the profit attributable to ordinary equity holders of the
\n parent financial entity by the weighted average number of ordinary shares outstanding during the year.
\n The adjusted earnings per share are not signifficantly different form the basic earnings per share. The
\n calculation of the earnings per share at 31.12.2022 and 31.12.2021 is as follows:
\n Continuing activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n company
\n 3.264.096
\n 2.037.606
\n Weighted average number of shares in circulation
\n 23.807.289
\n 23.805.606
\n Basic earnings per share
\n 0,1371
\n 0,0856
\n Discontinued activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n company
\n 1.089.419
\n 166.454
\n Weighted average number of shares in circulation
\n 23.807.289
\n 23.805.606
\n Basic earnings per share
\n 0,0458
\n 0,0070
\n The calculation of the impaired earnings per share at 31.12.2022 is as follows:
\n Continuing activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n 3.264.096
\n 2.037.606
\n Weighted average number of outstanding shares
\n 23.807.289
\n 23.805.606
\n Revaluation for stock options
\n 364.012
\n 453.356
\n Weighted average number of shares for the calculation of
\n diluted earnings per share
\n 24.171.301
\n 24.258.962
\n Impaired earnings per share
\n 0,1350
\n 0,0840
\n Discontinued activities
\n GROUP
\n 31.12.2022
\n 31.12.2021
\n Net profit attributable to the shareholders of the parent
\n 1.089.419
\n 166.454
\n Weighted average number of outstanding shares
\n 23.807.289
\n 23.805.606
\n Revaluation for stock options
\n 364.012
\n 453.356
\n Weighted average number of shares for the calculation of
\n diluted earnings per share
\n 24.171.301
\n 24.258.962
\n \n Impaired earnings per share
\n 0,0451
\n 0,0069
\n Impaired earnings per share are obtained by adjusting the weighted average of existing ordinary shares
\n during the period for potentially issued ordinary shares. The Company has shares of this class, which
\n result from a program of granting stock options to the personnel of the Group.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174212935": {
"value": "\n 12. TANGIBLE FIXED ASSETS
\n Tangible assets of the Group are presented as follows:
\n GROUP
\n Land
\n Buildings
\n Mechanical
\n Equipment
\n Means of
\n transportation
\n Furniture
\n and other
\n equipment
\n Total
\n Acquisition value
\n 01.01.2021
\n 2.050.000
\n 4.209.052
\n 1.062
\n 38.016
\n 2.951.214
\n 9.249.344
\n Acquisition of
\n subsidiary
\n -
\n 15.079
\n -
\n -
\n 63.606
\n 78.685
\n Additions in period
\n -
\n -
\n -
\n -
\n 92.961
\n 92.961
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2021
\n 2.050.000
\n 4.224.131
\n 1.062
\n 38.016
\n 3.107.781
\n 9.420.990
\n Acquisition of
\n subsidiary
\n Additions in period
\n -
\n 266.532
\n -
\n -
\n 192.100
\n 458.632
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n (669)
\n (669)
\n Exchange differencies
\n (996)
\n (3.114)
\n (4.110)
\n Balance 31.12.2022
\n 2.050.000
\n 4.489.667
\n 1.062
\n 38.016
\n 3.296.098
\n 9.874.843
\n Accumulated
\n depreciations
\n 01.01.2021
\n -
\n (2.044.934)
\n (1.062)
\n (37.952)
\n (2.516.334)
\n (4.600.282)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n (476)
\n (476)
\n Depreciation
\n (125.708)
\n -
\n (64)
\n (378.530)
\n (504.302)
\n Accumulated
\n depreciations
\n 31.12.2021
\n -
\n (2.170.642)
\n (1.062)
\n (38.016)
\n (2.895.340)
\n (5.105.060)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n -
\n (130.406)
\n -
\n -
\n (90.933)
\n (221.339)
\n Accumulated
\n depreciations
\n 31.12.2022
\n -
\n (2.301.048)
\n (1.062)
\n (38.016)
\n (2.986.273)
\n (5.326.399)
\n Net book value
\n 01.01.2021
\n 2.050.000
\n 2.164.118
\n -
\n 64
\n 434.880
\n 4.649.062
\n Net book value
\n 31.12.2021
\n 2.050.000
\n 2.053.489
\n -
\n -
\n 212.441
\n 4.315.930
\n Net book value
\n 31.12.2022
\n 2.050.000
\n 2.188.619
\n -
\n -
\n 309.825
\n 4.548.444
\n Tangible assets of the Company are presented as follows:
\n COMPANY
\n Land
\n Buildings
\n Mechanical
\n Equipment
\n Means of
\n transportation
\n Furniture
\n and other
\n equipment
\n Total
\n Acquisition value
\n 01.01.2021
\n 2.050.000
\n 4.190.257
\n -
\n 36.842
\n 794.128
\n 7.071.227
\n Additions in period
\n -
\n -
\n -
\n -
\n 45.984
\n 45.984
\n \n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2021
\n 2.050.000
\n 4.190.257
\n -
\n 36.842
\n 840.112
\n 7.117.211
\n Additions in period
\n -
\n 266.532
\n -
\n -
\n 122.024
\n 388.556
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2022
\n 2.050.000
\n 4.456.789
\n -
\n 36.842
\n 962.136
\n 7.505.767
\n Accumulated
\n depreciations
\n 01.01.2021
\n -
\n (2.026.659)
\n -
\n (36.777)
\n (685.335)
\n (2.748.771)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n -
\n (125.708)
\n -
\n (64)
\n (36.702)
\n (162.474)
\n Accumulated
\n depreciations
\n 31.12.2021
\n -
\n (2.152.367)
\n -
\n (36.841)
\n (722.037)
\n (2.911.245)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n -
\n (126.208)
\n -
\n -
\n (43.068)
\n (169.276)
\n Accumulated
\n depreciations
\n 31.12.2022
\n -
\n (2.278.575)
\n -
\n (36.841)
\n (765.105)
\n (3.080.521)
\n Net book value
\n 01.01.2021
\n 2.050.000
\n 2.163.598
\n -
\n 65
\n 108.793
\n 4.322.456
\n Net book value
\n 31.12.2021
\n 2.050.000
\n 2.037.890
\n -
\n 1
\n 118.075
\n 4.205.966
\n Net book value
\n 31.12.2022
\n 2.050.000
\n 2.178.214
\n -
\n 1
\n 197.031
\n 4.425.246
\n Land and buildings were revalued on 01.01.2004 by independent appraisers at their fair value and the
\n differences were recognized in retained earnings. Historical cost is selected as the basis for the
\n subsequent valuation of these items. It is noted that for the company's properties there are no pre-
\n notices.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174300901": {
"value": "\n 13. GOODWILL
\n Goodwill for the Group is analyzed as follows:
\n Subsidiaries (Cash flow units)
\n Balance
\n 31.12.2021
\n Increase
\n Decrease
\n Exchange
\n differencies
\n Balance
\n 31.12.2022
\n CENTEVO AB
\n 1.503.114
\n -
\n -
\n (117.784)
\n 1.385.330
\n LOGIN S.A.
\n 687.350
\n -
\n -
\n -
\n 687.350
\n GLOBAL SOFT S.A.
\n 544.809
\n -
\n (250.000)
\n -
\n 294.809
\n Goodwill
\n 2.735.273
\n -
\n (250.000)
\n (117.784)
\n 2.367.489
\n Check of goodwill for possible impairment is conducted annually as well as when there is evidence of
\n impairment.
\n On December 31, 2022 the Group conducted the annual impairment test for goodwill for the above
\n subsidiaries (cash flow units).
\n The audit revealed the need to write down goodwill related to the subsidiary GLOBAL SOFT S.A. by \u20ac
\n 250.000.
\n There was no need to write down goodwill of the other cash-generating units as their use value was
\n greater than the book value.
\n The recoverable amount of the assets of the above cash-generating units, has been determined based
\n on the value-for-use calculation using estimated cash flows from financial budgets approved by
\n Management for a period of five years. The pre-tax discount rate used was 11.4% for Greece and from
\n 8.1% to 8.7% for EU countries, and the growth rate of the cash flow beyond the forecast period was
\n calculated as 1.6%.
\n \n The key assumptions used by Management in the calculation of the cash flow forecasts in the context
\n of the annual audit of impairment of goodwill and in which the value of use is also more sensitive, are
\n as follows:
\n \uf0fc
\n Sales and Gross profit margins
\n \uf0fc
\n Discount rates
\n \uf0fc
\n Growth rates used to calculate cash flows beyond the five-year forecast period
\n Sales forecasts are based on careful estimates of various factors, such as past performance, market
\n growth assessments where it is active, or whether the Group is planning to operate and where
\n competition exists.
\n The profit margins are based on estimates during the five-year budget period with regard to the
\n formation of prices and sales volumes, market shares and production and operating costs and no
\n substantial change is expected compared to 2022.
\n The discount rate represents the present market estimates for the individual risks of each cash-
\n generating unit. The calculation of discount rates is based on the specific conditions that the Group
\n operates and is derived from the weighted average cost of capital. The weighted average cost of capital
\n takes into account both borrowing and equity. The cost of equity is derived from the expected return
\n on the investment of the Group's investors. The cost of borrowing is based on the effective interest rate
\n on loans that the Group is using.
\n Growth in perpetuity is mainly based on published studies and surveys.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174331703": {
"value": "\n 14. INTANGIBLE ASSETS
\n The intangible assets of the Group are analyzed as follows:
\n GROUP
\n Development
\n Cost Complete
\n Purchased
\n software
\n Other
\n Intangible
\n Assets
\n Development
\n Cost
\n Incomplete
\n Total
\n Acquisition cost
\n 01.01.2021
\n 9.414.330
\n 131.831
\n 426.473
\n 1.263.300
\n 11.235.934
\n Acquisition of subsidiary
\n 1.510.057
\n -
\n 743.310
\n -
\n 2.253.367
\n Additions in period
\n 949.243
\n 1.251
\n -
\n 2.085.470
\n 3.035.964
\n Disposals/ Write-offs
\n (13.749)
\n -
\n -
\n -
\n (13.749)
\n Balance 31.12.2021
\n 11.859.881
\n 133.082
\n 1.169.783
\n 3.348.770
\n 16.511.516
\n Additions in period
\n 1.320.158
\n 15.935
\n -
\n 2.595.000
\n 3.931.093
\n Exchange differencies
\n (121.507)
\n -
\n (58.245)
\n (179.752)
\n Disposals/ Write-offs
\n (3.183.489)
\n (7.916)
\n -
\n -
\n (3.191.405)
\n Balance 31.12.2022
\n 9.875.043
\n 141.101
\n 1.111.538
\n 5.943.770
\n 17.071.452
\n Accumulated
\n depreciations
\n 01.01.2021
\n (5.563.606)
\n (101.852)
\n (248.826)
\n -
\n (5.914.284)
\n Acquisition of subsidiary
\n -
\n -
\n -
\n -
\n -
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n (1.837.242)
\n (20.246)
\n (168.523)
\n -
\n (2.026.011)
\n Accumulated
\n depreciations
\n 31.12.2021
\n (7.400.848)
\n (122.098)
\n (417.349)
\n -
\n (7.940.295)
\n Disposals/ Write-offs
\n 2.503.540
\n 7.915
\n -
\n -
\n 2.511.455
\n \n Exchange differencies
\n 27.372
\n -
\n 12.923
\n -
\n 40.295
\n Depreciations
\n (1.337.727)
\n (4.291)
\n (190.581)
\n -
\n (1.532.599)
\n Accumulated
\n depreciations
\n 31.12.2022
\n (6.207.663)
\n (118.474)
\n (595.007)
\n -
\n (6.921.144)
\n Net book value
\n 31.12.2021
\n 4.459.033
\n 10.984
\n 752.434
\n 3.348.770
\n 8.571.221
\n Net book value
\n 31.12.2022
\n 3.667.380
\n 22.627
\n 516.531
\n 5.943.770
\n 10.150.308
\n The Company's intangible assets are broken down as follows:
\n COMPANY
\n Development
\n Cost Complete
\n Purchased
\n software
\n Other
\n Intangible
\n Assets
\n Development
\n Cost
\n Incomplete
\n Total
\n Acquisition cost
\n 01.01.2021
\n 3.907.129
\n 45.574
\n -
\n -
\n 3.952.703
\n Additions in period
\n 610.054
\n -
\n -
\n -
\n 610.054
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n Balance 31.12.2021
\n 4.517.183
\n 45.574
\n -
\n -
\n 4.562.757
\n Additions in period
\n 852.455
\n 15.935
\n -
\n -
\n 868.390
\n Disposals/ Write-offs
\n (3.183.489)
\n -
\n -
\n -
\n (3.183.489)
\n Balance 31.12.2022
\n 2.186.149
\n 61.509
\n -
\n -
\n 2.247.658
\n Accumulated
\n depreciations
\n 01.01.2021
\n (1.783.545)
\n (31.629)
\n -
\n -
\n (1.815.173)
\n Disposals/ Write-offs
\n -
\n -
\n -
\n -
\n -
\n Depreciation
\n (650.090)
\n (10.474)
\n -
\n -
\n (660.564)
\n Accumulated
\n depreciations
\n 31.12.2021
\n (2.433.635)
\n (42.103)
\n -
\n -
\n (2.475.738)
\n Disposals/ Write-offs
\n 2.503.540
\n -
\n -
\n -
\n 2.503.540
\n Depreciation
\n (604.491)
\n (3.173)
\n -
\n -
\n (607.664)
\n Accumulated
\n depreciations
\n 31.12.2022
\n (534.586)
\n (45.276)
\n -
\n -
\n (579.862)
\n Net book value
\n 31.12.2021
\n 2.083.548
\n 3.470
\n -
\n -
\n 2.087.018
\n Net book value
\n 31.12.2022
\n 1.651.563
\n 16.233
\n -
\n -
\n 1.667.796
\n Intangible assets include the cost of developing banking platforms and investment management,
\n purchased software as well as acquired intangible assets through redemptions. It is noted that the
\n software development costs of the year includes expenses of the Company and the Group (see note 8),
\n as well as software development costs by third parties on our behalf. The incomplete development costs
\n relate to purchased software from third parties (mainly development platforms) that will be
\n implemented by a newly established subsidiary of the Group (established within 2020) and which has
\n been subject to the provisions of the Development Law 4399/2016.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174417694": {
"value": "\n 15.
\n INVESTMENTS IN SUBSIDIARIES
\n The change in the value of investments in affiliated companies is analyzed as follows:
\n COMPANY
\n Balance at
\n 31.12.2021
\n Increases
\n (Decreases) in
\n period
\n Balance at
\n 31.12.2022
\n GLOBAL SOFT S.A.
\n 1.131.639
\n (250.000)
\n 881.639
\n COMPUTER INTERNATIONAL FRANCHISE LTD
\n -
\n -
\n -
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 3.800.195
\n -
\n 3.800.195
\n PROFILE DIGITAL SERVICES S.A.
\n 580.000
\n -
\n 580.000
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A.
\n 2.000.000
\n -
\n 2.000.000
\n Total
\n 7.511.834
\n (250.000)
\n 7.261.834
\n The investment in the associated company COMPUTER INTERNATIONAL FRANCHISE LTD amounting to
\n \u20ac 138.416 has been reduced by an equal provision from previous years, since the company has been
\n wound up and is still in liquidation, which has not yet been completed, for mainly formal reasons.
\n Based on the results of the impairment test, on December 31, 2022, there was a need to write down the
\n subsidiary GLOBAL SOFT SA by \u20ac250.000.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174547428": {
"value": "\n 16.
\n INVENTORIES
\n The Group's and Company's inventories are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Inventories
\n 92.922
\n 84.519
\n 66.943
\n 58.539
\n Impairment provision
\n -
\n -
\n -
\n -
\n Total
\n 92.922
\n 84.519
\n 66.943
\n 58.539
\n The Group's and Company's inventories mainly include electronic equipment and ready-to-use software
\n that are used in the projects that are being implemented.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174607001": {
"value": "\n 17.
\n TRADE AND OTHER COMMERCIAL RECEIVABLES
\n The trade receivables of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Customers
\n 12.719.947
\n 11.781.270
\n 8.357.156
\n 8.145.814
\n Less disputed receivables transferred to
\n other receivables
\n (2.555.761)
\n (2.555.761)
\n (2.555.761)
\n (2.555.761)
\n Customer balance
\n 10.164.186
\n 9.225.509
\n 5.801.395
\n 5.590.053
\n Billing notes received
\n 7.104
\n 7.104
\n 3.696
\n 3.696
\n Postdated cheques
\n 232.006
\n 231.649
\n 183.611
\n 183.281
\n Total trade receivables
\n 10.403.296
\n 9.464.262
\n 5.988.702
\n 5.777.030
\n Less: Provision for impairment
\n (4.572.214)
\n (4.487.135)
\n (4.183.786)
\n (4.132.836)
\n Final Balance
\n 5.831.082
\n 4.977.127
\n 1.804.916
\n 1.644.194
\n For the years ended December 31, 2022 and December 31, 2021 respectively, trade receivables and
\n the related Impairment are analyzed as follows:
\n \n GROUP
\n COMPANY
\n 31.12.2022
\n Trade
\n Receivable
\n Impairment
\n Trade
\n Receivable
\n Impairment
\n Not due
\n 4.629.875
\n (51.611)
\n 1.386.195
\n (47.495)
\n Past due more than 120 days
\n 966.555
\n (48.432)
\n 273.124
\n (16.074)
\n Past due more than 240 days
\n 412.627
\n (96.678)
\n 193.391
\n (48.534)
\n Past due more than 360 days
\n 4.394.239
\n (4.375.493)
\n 4.135.992
\n (4.071.683)
\n 10.403.296
\n (4.572.214)
\n 5.988.702
\n (4.183.786)
\n GROUP
\n COMPANY
\n 31.12.2021
\n Trade
\n Receivable
\n Impairment
\n Trade
\n Receivable
\n Impairment
\n Not due
\n 3.976.087
\n (37.582)
\n 1.395.550
\n (31.758)
\n Past due more than 120 days
\n 710.812
\n (39.357)
\n 63.802
\n (3.551)
\n Past due more than 240 days
\n 375.508
\n (27.103)
\n 131.682
\n (18.244)
\n Past due more than 360 days
\n 4.401.855
\n (4.383.093)
\n 4.185.996
\n (4.079.283)
\n Total
\n 9.464.262
\n (4.487.135)
\n 5.777.030
\n (4.132.836)
\n The Group applies the simplified approach, in accordance with IFRS 9 and calculates ECLs on Trade
\n Receivables based on lifetime expected credit losses. The Group uses the historical credit loss
\n experience, adjusted for forward-looking factors specific to the debtors and the economic environment,
\n policy that the Group also used to have in the previous years. The total effect for 2022 is included in the
\n results of the current financial year.
\n The movement in the provision for impairment of trade receivables is set out below:
\n GROUP
\n COMPANY
\n Balance 31.12.2020
\n 4.440.650
\n 4.086.872
\n Provision as per IFRS 9
\n 46.485
\n 45.964
\n Write-offs
\n -
\n -
\n Balance 31.12.2021
\n 4.487.135
\n 4.132.836
\n Provision as per IFRS 9
\n 85.079
\n 50.950
\n Write-offs
\n -
\n -
\n Balance 31.12.2022
\n 4.572.214
\n 4.183.786
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174649080": {
"value": "\n 18.
\n PREPAYMENTS AND OTHER RECEIVABLES
\n Advance payments and other receivables of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Advances
\n 559.696
\n 211.970
\n 655.955
\n 204.949
\n Greek State
\n 428.139
\n 479.800
\n 199.975
\n 272.278
\n Prepaid expenses
\n 174.235
\n 211.841
\n 121.220
\n 128.288
\n Accrued income receivable
\n 3.751.342
\n 1.758.298
\n 4.011.272
\n 1.418.519
\n Other debtors
\n 3.579.372
\n 3.243.756
\n 2.785.113
\n 2.790.002
\n Total
\n 8.492.784
\n 5.905.665
\n 7.773.535
\n 4.814.036
\n \n These other receivables are considered to be short-term. Their fair values are considered to approximate
\n their book values.
\n \uf0a7
\n The fund Revenues Receivable refers to a recognized value from implemented services which,
\n however, based on the contracts with customers, had not been invoiced until 31.12.2021. Revenues
\n receivable mainly relate to implementation contracts with two public sector bodies, while the related
\n costs are presented in the Accrued expenses and interest payable line (note 28).
\n \uf0a7
\n Under the account \u201cOther debtors\u201d an amount of \u20ac 2.556 thousand is included, which relates
\n to two claims under litigation, from the wider public sector with amounts of \u20ac 2.067 thousand and \u20ac
\n 489 thousand, that have not yet been finalized in court so that they can be enforced, but have been
\n tried on the first degree with a positive outcome for the company. The company considers that the
\n interest-bearing claims, are reasonable, well-founded and documented, as on the one hand there are
\n the evidence of delivery of equipment and services (a fact which was demonstrated during the court
\n proceedings) and on the other hand the debtors continue to function normally on their markets, there
\n is therefore no objective evidence of impairment on those receivables.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174753260": {
"value": "\n 19.
\n SHORT
\n -
\n TERM INVESTMENTS
\n The short-term investments of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Opening Balance
\n 3.012.258
\n 2.077.978
\n 2.406.422
\n 1.658.406
\n Additions in period
\n 1.883.441
\n 3.159.981
\n 875.141
\n 2.615.870
\n Sales in period
\n (864.784)
\n (2.187.255)
\n (563.271)
\n (1.817.111)
\n Total short-term investments
\n 4.030.915
\n 3.050.704
\n 2.718.292
\n 2.457.165
\n Plus revaluation at fair value
\n (32.738)
\n (35.414)
\n 107.177
\n (50.743)
\n Exchange rate differences
\n -
\n (3.032)
\n -
\n -
\n Ending balance
\n 3.998.177
\n 3.012.258
\n 2.825.469
\n 2.406.422
\n The amounts of short-term investments refer to financial placements in securities, mutual funds and
\n other securities traded on regulated markets. They primarily aim to place part of the Group's liquidity
\n on safe investments in order to ensure the adequacy of the financing of the investment program for the
\n Group's development and as a \"natural\" foreign exchange risk offset by the Group's non-euro projects.
\n An important part of these additions and sales concerns the recycling / reinvestment of these short-
\n term placements.
\n The short-term investments are calculated at fair value through profit or loss.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174814458": {
"value": "\n 20.
\n CASH AND CASH EQUIVALENTS
\n The cash and cash equivalents of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Cash on hand
\n 6.895
\n 9.128
\n 417
\n 2.559
\n Cash in banks
\n 10.148.933
\n 12.602.965
\n 3.202.738
\n 5.659.216
\n Total
\n 10.155.828
\n 12.612.093
\n 3.203.155
\n 5.661.775
\n \n Available cash and cash equivalents represent cash in the Group and Company funds and bank deposits
\n available on demand. Bank deposits are charged with interest at floating rates based on monthly bank
\n rates.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428174908476": {
"value": "\n 21.
\n SHARE CAPITAL AND SHARE PREMIUM
\n Company\u2019s Share Capital movement is as follows:
\n Shares
\n Share
\n Capital
\n Share
\n Premium
\n Balance 01.01.2021
\n 11.903.561
\n 5.594.674
\n 2.348.390
\n Share Capital Increase
\n -
\n -
\n -
\n Capital increase through special reserves
\n -
\n -
\n -
\n Increase from stock options issue
\n 110.355
\n 51.866
\n 135.737
\n Share capital decrease
\n -
\n -
\n Balance 31.12.2021
\n 12.013.916
\n 5.646.540
\n 2.484.127
\n Share Capital Increase
\n -
\n -
\n -
\n Capital increase through special reserves
\n -
\n -
\n -
\n Increase from stock options issue
\n 349.963
\n 80.492
\n 216.977
\n Stock split
\n 12.013.916
\n (120.139)
\n -
\n Balance 31.12.2022
\n 24.377.795
\n 5.606.893
\n 2.701.104
\n On December 3, 2021, the Board of Directors of the Company, in the context of the annual
\n implementation of the Share Allocation Program approved by the First Repeat Annual General Meeting
\n of shareholders of May 25, 2018 to selected executives of the Group, decided to increase the share
\n capital by the amount of fifty-one thousand eight hundred sixty-six euros and eighty-five cents (\u20ac
\n 51,866.85), by issuing one hundred ten thousand three hundred fifty-five (110.355) new common
\n registered shares, with a nominal value of forty-seven Euro cents (\u20ac0,47) each and an issue price of one
\n Euro and seventy cents (\u20ac1,70) per share, the difference between the issue price of the above new
\n shares and their nominal value, of Euro 135,736.65 deposited in a special reserve account \"Share
\n premium account\u201d.
\n On 12.05.2022, by decision of the Annual Ordinary General Meeting of the Company's shareholders, the
\n nominal value of the Company's shares was reduced from forty-seven Euro cents (\u20ac0,47) to twenty-
\n three Euro cents (\u20ac0,23) and simultaneously increased the total number of its shares from 12.013.916
\n to 24.027.832 common registered shares (stock split), by replacing each (1) old common registered
\n share with two (2) new common registered shares, with simultaneous reduction (for rounding purposes)
\n of the Company's share capital by the amount of one hundred twenty thousand one hundred and thirty-
\n nine Euro and sixteen cents (\u20ac 120.139,16) and creation of a special-purpose reserve, in accordance with
\n the provisions of Article 31(3). 2 of Law 4548/2018, equal to the amount of the share capital reduction.
\n On 06.12.2022 by decision of the Board of Directors of the Company and in the context of the annual
\n implementation of the Share Allocation Program approved by the First Repeat Annual General Meeting
\n of shareholders of May 25, 2018 to selected executives of the Company and its affiliated companies, the
\n share capital was increased by the amount of eighty thousand four hundred ninety-one Euro and forty-
\n nine cents (\u20ac 80.491,49), by issuing three hundred forty-nine thousand nine hundred sixty-three
\n (349.963) new ordinary, registered shares, with a nominal value of twenty-three Euro cents (\u20ac0,23) each
\n and an issue price of eighty-five Euro cents (\u20ac0,85) per share, the difference between the issue price of
\n \n the above new shares and their nominal value, of Euro 216.977,06, deposited in a special reserve
\n account \"Share premium account\u201d.
\n As a result, the company's share capital now amounts to five million six hundred and eighty-nine
\n thousand euros and eighty-five minutes (\u20ac5.606.892.85) and is divided into twenty-four million three
\n hundred and seven hundred ninety-five (24.377.795) ordinary, nominal shares with a nominal value of
\n twenty-three euro cents (\u20ac0,23) each.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175002091": {
"value": "\n 22.
\n TREASURY SHARES
\n The change in the Group's and Company's own shares is analyzed as follows:
\n GROUP
\n COMPANY
\n Shares
\n Value
\n Shares
\n Value
\n Balance 01.01.2021
\n 46.700
\n 189.934
\n 46.700
\n 188.837
\n Purchase of treasury shares during the year
\n 2021
\n 309.679
\n 1.574.658
\n 309.679
\n 1.574.658
\n Selling of treasury shares during the year
\n 2021
\n (330.000)
\n (1.621.447)
\n (330.000)
\n (1.621.447)
\n Balance 31.12.2021
\n 26.379
\n 143.145
\n 26.379
\n 142.048
\n Purchase of treasury shares during the year
\n 2022
\n 348.788
\n 1.023.953
\n 348.788
\n 1.023.953
\n Selling of treasury shares during the year
\n 2022
\n -
\n -
\n -
\n -
\n Balance 31.12.2022
\n 375.167
\n 1.167.098
\n 375.167
\n 1.166.001
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175020811": {
"value": "\n 23.
\n RESERVES
\n The change in the Group's and Company's reserves is analyzed as follows:
\n GROUP
\n 01.01.2022
\n Change
\n 31.12.2022
\n Legal reserve
\n 782.553
\n 53.952
\n 836.505
\n Tax free reserve of special tax regulations
\n 2.518.440
\n 120.139
\n 2.638.579
\n Other Reserves
\n 4.117.860
\n 2.850.000
\n 6.967.860
\n Reserves from stock options
\n 659.349
\n 306.854
\n 966.203
\n Special investment reserve cover ICT4GROWTH
\n 852.851
\n -
\n 852.851
\n Total
\n 8.931.053
\n 3.330.945
\n 12.261.998
\n COMPANY
\n 01.01.2022
\n Change
\n 31.12.2022
\n Legal reserve
\n 752.683
\n 43.706
\n 796.389
\n Tax free reserve of special tax regulations
\n 2.519.458
\n 120.139
\n 2.639.597
\n Other Reserves
\n 4.117.860
\n 2.850.000
\n 6.967.860
\n Reserves from stock options
\n 659.349
\n 306.854
\n 966.203
\n Special investment reserve cover ICT4GROWTH
\n 796.080
\n -
\n 796.080
\n Total
\n 8.845.430
\n 3.320.699
\n 12.166.129
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175102245": {
"value": "\n 24.
\n BORROWINGS & OTHER LONG
\n -TERM PAYABLES
\n The long-term and short-term borrowings of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Long-term debt
\n 2.142.857
\n 3.214.286
\n 2.142.857
\n 3.214.286
\n Total long-term debt
\n 2.142.857
\n 3.214.286
\n 2.142.857
\n 3.214.286
\n Bank loans
\n 2.908.045
\n 2.889.312
\n 1.669.238
\n 1.652.326
\n Long-term loans payable in the next 12
\n months
\n 1.613.507
\n 822.353
\n 1.613.507
\n 822.353
\n Total short-term debt
\n 4.521.552
\n 3.711.665
\n 3.282.745
\n 2.474.679
\n Total debt
\n 6.664.409
\n 6.925.951
\n 5.425.602
\n 5.688.965
\n Loans are simply bilateral loans (not convertible, syndicated, etc.) with a variable interest rate with a
\n total borrowing cost of 2,65%, which is considered and is indeed a market rate. Borrowing costs are
\n expected to be higher in the current year 2023 due to the change in EURIBOR, but most of the increase
\n is expected to be compensated as the group maintains strong cash reserves that are positively affected
\n by the rise in international interest rates. Long-term loans have a maturity of (4) years and a grace period
\n of 12 months.
\n The amounts of long-term loans that are payable within 12 months from the date of preparation of the
\n financial statements have been carried over and are presented in short-term liabilities.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175136318": {
"value": "\n 25.
\n PROVISION FOR EMPLOYEES\u2019 INDEMNITIES
\n The Group and the Company recognize as a retirement benefit obligation the present value of the legal
\n commitment it has undertaken, to pay a lump sum compensation to staff leaving due to retirement. The
\n relevant liability was calculated based on an actuarial study by a company of independent actuaries and
\n is analyzed as follows:
\n The personnel benefits obligations of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n Balance of liability at 01.01.2021
\n 739.982
\n 143.680
\n Employment cost for the period 1.1-31.12.2021
\n 204.462
\n 77.476
\n Financial cost for the period 1.1-31.12.2021
\n (233)
\n (223)
\n Paid indemnities for the period 1.1-31.12.2021
\n (177.274)
\n (110.783)
\n Actuarial gains / losses for the period 1.1 \u2013 31.12.2021
\n 24.186
\n 24.122
\n Internal movements
\n -
\n -
\n Balance of liability at 31.12.2021
\n 791.123
\n 134.272
\n Employment cost for the period 1.1-31.12.2022
\n 45.805
\n 31.996
\n Financial cost for the period 1.1-31.12.2022
\n 318
\n 299
\n Paid indemnities for the period 1.1-31.12.2022
\n (148.528)
\n (79.957)
\n Actuarial gains / losses for the period 1.1 \u2013 31.12.2022
\n 56.242
\n 57.390
\n Internal movements
\n -
\n -
\n Balance of liability at 31.12.2022
\n 744.960
\n 144.000
\n Basic Assumptions:
\n 31.12.2022
\n 31.12.2021
\n Discount rate
\n 3,39%
\n 0,18%
\n Inflation
\n 2,00%
\n 1,00%
\n Future salary increases
\n 4,00%
\n 1,00%
\n \n The use of a higher technical interest rate of 0,5% would result in a lower respective obligation by 2,95%
\n while the exact opposite movement, i.e. the use of a lower technical interest rate of 0,5%, would result
\n in a higher respective obligation by 2,95%.
\n The use of a higher technical interest rate of 0,5% would result in a lower actual cost of the next fiscal
\n year by 4,7% while the exact opposite movement, i.e. the use of a lower technical interest rate of 0,5%,
\n would result in a higher actual cost by 4,7%.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175231514": {
"value": "\n 26.
\n STOCK OPTION PLAN
\n The Board of Directors of the Company at its meeting on January 16, 2020, following the authorization
\n given by the 1st Repeated Annual General Meeting of the shareholders on May 25, 2018, regarding the
\n establishment of a Share Option Scheme to the members of the Board of Directors, the Directors and
\n the staff of the Company, proceeded to the preparation of the specific terms of this Plan.
\n The duration of the programme shall be fixed until the year 2025, in the sense that the total rights to be
\n allocated to beneficiaries may be exercised no later than November 2025.
\n The number of Rights to be allocated under the above Program may amount to up to six hundred
\n thousand (600.000), for its total duration (until 2025). Accordingly, the maximum number of shares to
\n be issued, if the Board of Directors grants the maximum number of Rights and the Beneficiaries exercise
\n all of them, may not exceed 600.000 shares.
\n In order to exercise the rights that have matured, the Beneficiaries must, at the time of exercise, have
\n an employment contract and/or a paid mandate with the Company in force or be employed by virtue of
\n a decision of the Company's Management in a company belonging to the Group.
\n The rights granted in FY2020 are partially matured as follows:
\n - On November 1, 2020, 115.093 rights
\n - On November 1, 2021, 142.483 rights
\n - On November 1, 2022, 145.954 rights that due to split are readjusted to 291.908
\n - On November 1, 2023, 28,220 rights that due to split are readjusted to 56.440
\n The rights granted in FY2022 are partially matured as follows:
\n - On November 1, 2022, 100.485 rights
\n - On November 1, 2023, 111.045 rights
\n - On November 1, 2024, 114.090 rights
\n - On November 1, 2025,
\n 10.880 rights
\n Changes in the number of options during the financial year are as follows:
\n Number of rights
\n Opening balance (01.01.2021)
\n 680.764
\n Granted
\n -
\n Exercised
\n (220.710)
\n Expiration / forfeiture of rights
\n -
\n Closing balance (31.12.2021)
\n 460.054
\n Granted
\n 336.500
\n Exercised
\n (349.963)
\n Expiration / forfeiture of rights
\n -
\n Closing balance (31.12.2022)
\n 446.591
\n (*) the number of allowances has been adjusted as a result of the business operation of the split (1n/1p) share.
\n \n The mature and exercisable rights at 31.12.2022 amount to 154.136.
\n Fair value per option was calculated using the Black & Scholes valuation model. The important variables
\n involved in this model are the share price, the training price, the discount rate and the volatility of the
\n share price.
\n The variables on the basis of which the above were calculated are:
\n Granted in 2022
\n Granted in 2020
\n Exercise price
\n \u20ac 0,85
\n \u20ac 0,85
\n Grant date
\n 25.10.2022
\n 16.01.2020
\n Share price at concession date
\n \u20ac 2,94
\n \u20ac 1,985
\n Stock Volatility
\n 35%
\n 35%
\n Risk Free Rate
\n 3,00%
\n 0,46%
\n From the valuation of the rights granted, the period 01.01.2022-31.12.2022 was charged with the
\n amount of Euro 306.854.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175312889": {
"value": "\n 27.
\n GOVERNMENT GRANTS
\n The Group has recognized long-term liabilities as deferred income for the long-term portion of
\n government grants that is to be systematically and rationally recognized in income over the useful life
\n of the fixed assets. Depreciation is accounted for in the period's results using the straight-line method
\n according to the useful life of the corresponding subsidized assets.
\n The subsidies of the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n Balance 01.01.2021
\n 1.177.199
\n 148.516
\n Recognized Grant in 2021
\n 135.000
\n -
\n Depreciation of Grants for the year 2021
\n (1.049.982)
\n (77.504)
\n Balance 31.12.2021
\n 262.217
\n 71.012
\n Recognized Grant in 2022
\n 81.000
\n -
\n Depreciation of Grants for the year 2022
\n (89.385)
\n (64.067)
\n Balance 31.12.2022
\n 253.832
\n 6.945
\n Less: current portion of Government Grants classified
\n under accrued income.
\n (37.832)
\n (6.945)
\n Long-term amount of Government Grants
\n 216.000
\n -
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175510261": {
"value": "\n 28.
\n SUPPLIERS
\n The Group and Company suppliers are analysed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Suppliers
\n 1.756.983
\n 2.028.461
\n 1.032.729
\n 1.414.491
\n Checks payable
\n 222.647
\n 80.985
\n 207.986
\n 68.366
\n Total
\n 1.979.630
\n 2.109.446
\n 1.240.715
\n 1.482.857
\n 29.
\n OTHER PAYABLES
\n \n Other payables for the Group and the Company are analyzed as follows:
\n GROUP
\n COMPANY
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n Customer advances
\n 799.461
\n 474.318
\n 783.983
\n 436.624
\n Accrued expenses and interest payable
\n 2.835.630
\n 1.778.150
\n 2.408.689
\n 1.259.582
\n Accrued Income
\n 2.124.530
\n 1.945.871
\n 579.970
\n 621.426
\n Other liabilities
\n 818.406
\n 1.073.127
\n 721.806
\n 571.121
\n Total
\n 6.578.027
\n 5.271.466
\n 4.494.448
\n 2.888.753
\n Specifically, Accrued Expenses relate to the recognition of service costs for Company's projects, from
\n services rendered but which were not invoiced by suppliers until 31.12.2022, based on contracts with
\n suppliers, but whose recognized value calculated in accordance with the measurement of the
\n completion stage of the service in relation to its estimated total cost.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175553049": {
"value": "\n 30.
\n TRANSACTIONS WITH RELATED
\n PARTIES
\n The Company's transactions with its subsidiaries are analyzed as follows:
\n Sales
\n Purchases
\n Intercompany transactions
\n 2022
\n 2021
\n 2022
\n 2021
\n GLOBAL SOFT S.A.
\n 124.742
\n 125.912
\n 37.085
\n 108.750
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 1.443.605
\n 2.003.033
\n -
\n -
\n PROFILE SOFTWARE (UK) Ltd
\n 387.514
\n 199.161
\n -
\n -
\n PROFILE DIGITAL SERVICES S.A.
\n 2.273.929
\n 2.002.200
\n -
\n -
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A.
\n 51.256
\n 16.818
\n 444.784
\n 104.400
\n LOGIN S.A.
\n 368.545
\n 367.524
\n -
\n -
\n CENTEVO AB
\n -
\n 49.900
\n -
\n -
\n Total
\n 4.649.591
\n 4.764.548
\n 481.869
\n 213.150
\n The terms of the transactions with the parties involved provide that sales to and purchases from, related
\n parties are made at prevailing market prices at that time (arm\u2019s length basis).
\n Sales to subsidiaries mainly concern expenses incurred by the Company on behalf of the subsidiaries,
\n mainly for the following:
\n \u2022 The support and planning of the commercial and technical implementation of projects in the
\n operational area of financial solutions,
\n \u2022 Designing and implementing other software programs that may be used by affiliates.
\n The balances of receivables and payables of the Company with the affiliated companies at the end of
\n the current fiscal year, as well as of the previous one, are analyzed as follows:
\n Receivables
\n Liabilities
\n Intercompany balances
\n 31.12.2022
\n 31.12.2021
\n 31.12.2022
\n 31.12.2021
\n GLOBAL SOFT A.E.
\n 17.951
\n 18.071
\n 69.065
\n 1.569
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 515.658
\n 601.455
\n -
\n -
\n COMPUTER INTERNATIONAL FNRANCHISE
\n \u0395
\n .
\n \u03a0
\n .
\n \u0395
\n .
\n 171.987
\n 171.685
\n -
\n -
\n PROFILE SOFTWARE (UK) Ltd
\n 47.602
\n 92.107
\n -
\n 5.225
\n PROFILE DIGITAL SERVICES S.A.
\n 141.020
\n 157.104
\n -
\n -
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A.
\n 181.829
\n 25.541
\n 50.332
\n 89.456
\n LOGIN S.A.
\n 37.250
\n -
\n -
\n -
\n CENTEVO AB
\n -
\n 49.900
\n -
\n -
\n Total
\n 1.113.297
\n 1.115.863
\n 119.397
\n 96.250
\n \n The cost of remuneration for the members of the Board of Directors and the Managing Directors of the
\n Group and the Company for the year 2022 amounted to \u20ac 1.604.228 (2021: \u20ac
\n 1.105.840).
\n The balance of the parent company's bond issue to its 100% subsidiary \u201cPROFILE TECHNOLOGIES SINGLE
\n MEMBER S.A.\u201d amounted on 31/12/2022 to \u20ac 3.400.000 (31/12/2021: \u20ac1.400.000).
\n The amount of \u20ac 1.400.000 has been granted in application of the Decision of 31 August 2021 of the
\n Governing Council and the amount of \u20ac 2.000.000 has been granted in application of decision of the
\n Governing Council of 01/11/2022.
\n The proceeds of the Joint Bond Loan will be used by the wholly-owned subsidiary solely for the smooth
\n and timely implementation of the medium-term business plan which it has drawn up, according to the
\n information provided by the Goc, the commission of the sampled exporting producers did not provide
\n any evidence to support this claim.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175632220": {
"value": "\n 31. LEASES (IFRS 16)
\n The breakdown of both rights of use and lease obligations by applying IFRS 16 for the 2022 financial
\n year is as follows:
\n GROUP
\n Right-of-use assets 01.01.2021
\n 566.690
\n Acquisition of subsidiary
\n 208.807
\n Add-ons for the period
\n 19.329
\n Depreciations for the period
\n (256.592)
\n Right-of-use assets 31.12.2021
\n 538.234
\n Add-ons for the period
\n 786.723
\n Exchange rate differencies
\n 31.067
\n Depreciations for the period
\n (364.814)
\n Right-of-use assets 31.12.2022
\n 991.210
\n Recognized Liabilities 01.01.2021
\n 558.294
\n Acquisition of subsidiary
\n 208.807
\n Add-ons for the period
\n 29.996
\n Interests for the period
\n 17.637
\n Payments for the period
\n (229.672)
\n Balance 31.12.2021
\n 585.062
\n Add-ons for the period
\n 817.814
\n Interests for the period
\n 12.869
\n Payments for the period
\n (373.407)
\n Balance 31.12.2022
\n 1.042.338
\n Long-Term lease liabilities
\n 958.377
\n Short-Term lease liabilities
\n 83.960
\n Balance 31.12.2022
\n 1.042.337
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175649597": {
"value": "\n 32. FAIR
\n VALUE MEASUREMENT
\n Fair Value:
\n The carrying amounts reflected in the accompanying statements of financial position for cash
\n and cash equivalents, trade and other accounts receivable, prepayments, trade and other accounts
\n \n payable and accrued and other current liabilities, approximate their respective fair values due to the
\n relatively short-term maturity of these financial instruments.
\n The fair value of the loans of 31.12.2022 for the Group and the Company approximate their carrying
\n amounts reflected in the statements of financial position, as they relate to simple bilateral loans from
\n bank institutions with floating interest rates within the market, are based on Euribor plus a spread and
\n are therefore variable according to market conditions. Also, the loans are in euros, and they are not
\n convertible, nor have any weights, commitments or special clauses.
\n Consequently, although these loans are classified in the category 1-5 years, there is no difference
\n between the fair value and the accounting obligations in relation to those liabilities.
\n The Group categorized its financial instruments carried at fair value in the below categories, defined as
\n follows:
\n \uf0fc
\n Level 1 - Observed / Listed (unadjusted) market prices in active markets for similar assets or
\n liabilities.
\n \uf0fc
\n Level 2 - Valuation techniques for which inputs that are relevant to fair value measurement,
\n except for official stock prices included in Level 1, are directly or indirectly observable.
\n \uf0fc
\n Level 3 - Valuation techniques for which inputs that are relevant to measuring fair value are not
\n observable.
\n For assets and liabilities recognized in the financial statements on a recurring basis, the Group
\n determines if there have been transfers between hierarchy levels, through the re-evaluation and
\n classification (based on the lower level data that are important for the measurement of fair value as a
\n whole) at the end of each reporting period.
\n At each reporting date, the Group analyzes the changes in value of liabilities subject to recalculation and
\n revaluation in accordance with its accounting policies. For this analysis, management verifies the major
\n inputs applied in the later assessment, confirming the data used in the valuation, through contracts and
\n other relevant documents.
\n During the year ended December 31, 2019, there were no transfers between Level 1 and Level 2 fair
\n value measurements, and no transfers into and out of Level 3 fair value measurements.
\n The table below provides the hierarchy of the fair values of the Group's assets and liabilities.
\n Assets and liabilities measured at fair
\n value
\n Note
\n Measurement
\n Date
\n Amount
\n ( \u20ac)
\n Level
\n 1
\n Level
\n 2
\n Level
\n 3
\n \u2022 Short-term investments at fair
\n value through profit or loss
\n 19
\n 31.12.2022
\n \u221a
\n -
\n -
\n The valuation of Financial assets at fair value through profit or loss is based on their current market value
\n on their trading market.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175730701": {
"value": "\n 33.
\n AUDITORS\u2019 REMUNERATION
\n Regular auditors' fees for auditing financial statements for the financial year 2022 totalled EUR 81.000
\n for the Group and EUR 22.000 for the Company.
\n Auditors' fees for checking tax compliance for the year
\n 2022 amounted to EUR 16.500 for the Group and EUR 11,000 for the Company.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175745665": {
"value": "34. CONTINGENT LIABILITIES\n There are no litigation or arbitration disputes as well as decisions of judicial or arbitration bodies that
\n have or are likely to have a material impact on the financial position or operation of the Company and
\n the Group.
\n The Group and the Company have contingent liabilities in respect of matters arising in the ordinary
\n course of business. No material charges are expected to arise from contingent liabilities. No substantial
\n additional payments are expected at the date of preparation of these annual financial statements.
\n The guarantees through letters of guarantee issued by bank institutions on 31.12.2022 concern the
\n following:
\n GROUP
\n COMPANY
\n Guarantees to ensure good execution of contracts with suppliers
\n 28.700
\n 28.700
\n Participation guarantees
\n 673.710
\n 673.710
\n Guarantees to ensure good execution of contracts with customers
\n 1.281.934
\n 1.281.934
\n Total
\n 1.984.344
\n 1.984.344
\n The tax unaudited fiscal years of the Group's companies are as follows:
\n NAME OF COMPANY
\n UNAUDITED FISCAL
\n YEARS
\n PROFILE SA
\n (*)
\n 2017-2022
\n COMPUTER INTERNATIONAL FRANCHISE LTD
\n 2007-2022
\n GLOBAL SOFT S.A(*)
\n 2017-2022
\n PROFILE SYSTEMS & SOFTWARE (CYPRUS) LTD
\n 2017-2022
\n PROFILE SYSTEMS (UK) LTD
\n 2018-2022
\n PROFILE DIGITAL SERVICES S.A.(*)
\n 2017-2022
\n LOGIN S.A.
\n 2019-2022
\n PROFILE TECHNOLOGIES SINGLE MEMBER S.A. (**)
\n 2020-2022
\n CENTEVO AB
\n 2009-2022
\n * For the years 2017-2021 an unreserved Tax Certificate has been issued by chartered accountants, in
\n accordance with Article 65\u0391 par. 1 of Law
\n 4174/2013.
\n ** The subsidiary Profile Technologies Single Member S.A.. was established in 2020.
\n For the year 2022, the Group\u2019s subsidiaries in Greece, have been reviewed through a tax audit from the
\n Chartered Accountants as per the provisions of article 65
\n \u0391
\n of the law 4174/2013. This tax audit is in
\n progress and the related tax certificate is expected to be issued following the issuance of the attached
\n Financial Statements for the year ended on 31
\n st
\n December 2022. If additional tax liabilities arise until the
\n completion of the tax audit, the Group\u2019s management assumes that they will not have a significant effect
\n in the annual financial statements.
\n The subsidiaries which are based abroad, are not subject to mandatory statutory tax audit. Audits are
\n carried out exceptionally where appropriate by the tax authorities of each country on the basis of
\n specific criteria. Tax liabilities resulting from the submission of the annual tax return remain under the
\n control of the tax authorities for a certain period of time, in accordance with the tax laws of each country.
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Fxbrl_20230428175824928": {
"value": "\n 35.
\n POST BALANCE SHEET EVENTS
\n There are no post-balance sheet events as at December 31, 2022, either involving the Company or the
\n Group, that are required to be reported by the International Accounting Standards (IFRS).
\n ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:21380051TUVZ3KYK5G44",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
}
}
}