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"Fxbrl_20260425155252983": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260425155344036_xbrl_20260425155252983": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260425112217470_xbrl_20250425194315643": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCashAndCashEquivalents", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260425112217468_xbrl_20230408091037044": { "value": "5114000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCashAndCashEquivalents", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260425112217485_xbrl_20240417110310790": { "value": "-219000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260425112217481_xbrl_20250425194233270": { "value": "-3000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260425155610137": { "value": "157357000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260425155750479": { "value": "157266000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260715163621907": { "value": "\n 1. Information about the Group 1.1. General Information IDEAL HOLDINGS S.A. (the Company) is incorporated as a Societe Anonyme, is the parent company of the Group and was founded in 1972 (Government Gazette 1388/7.7.1972). It is registered in the Register of Societe Anonyme under registration number 1870/06/B/86/20 and in the General Commercial Register (G.E.M.I.) under number 000279401000. The Company's registered office is in the Municipality of Athens, at 25 Kreontos Street, P.O. Box \n \n 10442\n . The Company is listed on the Main Market of the Athens Stock Exchange and its shares have been traded since August 9, 1990 in the Small and Medium Capitalization category under the code INTEK and participates in the following stock exchange indices: FTSE_TT (FTSE/ATHEX TECHNOLOGY & TELECOMMUNICATIONS), HELMSI (Hellenic Mid & Small Cap Index), ATHEX_ESG (ATHEX ESG Index), DOM (ATHEX All Share Index), GD (Athex Composite Share Price Index), FTSEM (FTSE/ATHEX Mid Cap Index), FTSED (FTSE/ATHEX High Dividend Yield Index), FTSEDTR (FTSE/ATHEX High Dividend Yield Index Total Return), TR_FTSEM (FTSE/Athex Mid Cap Total Return), SAGD (Athex Composite Index Total Return Index) and FTSEA (FTSE/ATHEX Market Index).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260717155714241": { "value": "IDEAL HOLDINGS S.A.", "dimensions": { "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260717155735483": { "value": "IDEAL HOLDINGS S.A.", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260717155800543": { "value": "IDEAL HOLDINGS S.A.", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260717155826708": { "value": "IDEAL HOLDINGS S.A.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260717155519019": { "value": "Societe Anonyme", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260717155602438": { "value": "25 Kreontos Street, P.O. Box\n 10442\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260715163814504": { "value": "\n 1.2. Structure These financial statements comprise the financial statements of the parent company and its investments. The table below presents the investments included in the consolidated financial statements, direct and indirect participation percentages through which the parent company exercises control as well as the consolidation method. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY CONSOLIDATION METHOD PARTICIPATION PERCENTAGE 31.12.2025 PARTICIPATION PERCENTAGE 31.12.2024
PARENT
IDEAL HOLDINGS S.A. - - -
SUBSIDIARIES
ADACOM S.A. Full consolidation 75.00% 99.92%
ATTICA DEPARTMENT STORES S.A. Full consolidation 75.00% 100.00%
BARBA STATHIS S.A. Full consolidation 75.00% -
HALVATZIS MAKEDONIKI S.A. Full consolidation 75.00% -
ADACOM CYBER SECURITY CY LTD Full consolidation 75.00% 99.92%
BLUESTREAM SOLUTIONS S.A. Full consolidation 56.25% 75.00%
BYTE COMPUTER S.A. Full consolidation 75.00% 100.00%
IDEAL SOFTWARE SOLUTIONS S.A. Full consolidation 75.00% -
IDEAL TECHNOLOGY S.A. Full consolidation - 100.00%
METROSOFT S.A. Full consolidation 100.00% 100.00%
TECHNEST SOFTWARE LTD Full consolidation 75.00% 100.00%
KT GOLDEN RETAIL VENTURE LTD Full consolidation 100.00% 100.00%
KYMORA LIMITED Full consolidation 75.00% -
S.I.C.C. HOLDING LIMITED Full consolidation - 100.00%
UNCLE STATHIS EOOD Full consolidation 75.00% -
ASSOCIATES
RETAIL VISION UNITED DITRIBUTION S.A. Equity - 49.00%
CM DELTA APPAREL ROMANIA S.A. Equity - 39.00%
STESTA DISTRIBUTION LTD Equity - 24.99%
IDEAL GLOBAL LTD Equity 50.00% 50.00%
IDEAL GRAFICO LTD Equity 25.00% 25.00%
\n IDEAL GLOBAL LTD, in which the Company holds an interest classified as an associate, has been dormant since 2002. Due to its inactivity and the absence of significant assets or operations, the investment in IDEAL GLOBAL LTD has been fully impaired, both in the Company\u2019s separate financial statements and in the consolidated financial statements (under \u201cInvestments in associates\u201d). \n \n IDEAL GRAFICO LTD, in which the Company holds an interest classified as an associate, no longer carries out any substantive activity, and Management does not expect any future economic benefits from this investment. As a result, the investment in IDEAL GRAFICO LTD has been fully impaired, both in the Company\u2019s separate financial statements and in the consolidated financial statements (under \u201cInvestments in associates\u201d). IDEAL HOLDINGS S.A. & IDEAL TECHNOLOGY S.A. In January 2025, the incorporation of IDEAL SOFTWARE SOLUTIONS S.A. was completed through the partial demerger of the business segment involved in the development, customization, distribution, and provision of support and maintenance services for the i-DOCS Customer Communication Management software, previously held by the subsidiary IDEAL TECHNOLOGY S.A. Subsequently, on 02.10.2025, IDEAL TECHNOLOGY S.A. was merged into the Company via absorption. RESTRUCTURING OF THE IT SEGMENT During the year, the Company completed the restructuring of its IT segment by separating the distribution activity of technology products, IT software and cybersecurity solutions, and establishing a sub-group with parent company BYTE COMPUTER S.A. (the \u201cBYTE Group\u201d), under which the Company\u2019s IT investments were consolidated. The objective of this restructuring was to simplify the corporate structure, optimize operating and administrative costs, and enhance tax efficiency, including the optimal utilization of deferred taxation. As part of this restructuring, the Company contributed and transferred its participation in the subsidiary BLUESTREAM SOLUTIONS S.A. to BYTE COMPUTER S.A., while BYTE COMPUTER S.A. transferred to the Company its participations in IDEAL TECHNOLOGY S.A. and METROSOFT S.A., both of which operate in the distribution sector. Following the completion of the restructuring, the IT segment now includes activities covering a broad range of higher value-added services, including integrated IT solutions, cybersecurity and trust services, cloud services, as well as the development of Customer Communication Management software (i-DOCS). Post-restructuring, BYTE COMPUTER S.A. directly holds 100% of the shares ADACOM ADVANCED INTERNET APPLICATIONS S.A. and IDEAL SOFTWARE SOLUTIONS S.A., as well as 75% of the shares of BLUESTREAM SOLUTIONS S.A. (with the remaining 25% held by non-controlling interests). The Company\u2019s direct and indirect ownership percentages in the transferred participations remain unchanged. S.I.C.C. HOLDING LIMITED On 31.03.2025, the merger of S.I.C.C. HOLDING LIMITED into its parent company, ADACOM CYBER SECURITY CY LTD, was completed. BARBA STATHIS S.A. On 31.03.2025, the Company completed the acquisition of 100% of the share capital of the company BARBA STATHIS S.A. for a total price of \u20ac 130 million. Of this amount, \u20ac 91.3 million was funded by the Company\u2019s own equity, while \u20ac 38.7 million was covered through bank borrowing. BARBA STATHIS S.A. is the parent company of the Bulgarian company UNCLE STATHIS EOOD, which, like its parent, operates in the production and trade of frozen foods, and of HALVATZIS MAKEDONIKI S.A., which operates in the production of vegetables and ready-made steamed meals. KYMORA LIMITED During the current fiscal year, Oak Hill Advisors (UK) LLP and its associates (\u201cOHA\u201d) an made an investment totalling \u20ac 102.5 million. Upon completion of the transaction, OHA acquired 25% of the Company's holdings in the IT, Food, and Specialized Retail segments. As part of this transaction, the Company established the subsidiary KYMORA LTD and subsequently contributed and transferred to KYMORA LTD 100% of the shares of its subsidiaries: BYTE COMPUTER S.A., BARBA STATHIS S.A., and ATTICA DEPARTMENT STORES S.A. The transaction was finalized with OHA acquiring 25% of the shares of KYMORA LTD through a different class of shares.\n \n RETAIL VISION UNITED DISTRIBUTION S.A. On 29.12.2025, the subsidiary ATTICA DEPARTMENT STORES S.A. sold its 49% participation interest in RETAIL VISION UNITED DISTRIBUTION S.A., and consequently in its subsidiaries CM DELTA APPAREL ROMANIA S.A. and STESTA DISTRIBUTION LTD, for a total amount of \u20ac 1.7 million. From the aforementioned transaction, losses amounting to \u20ac 0.9 million were recognized in the Consolidated Statement of Profit or Loss under the line item \u201cOther results\u201d. All investments in the separate financial statements are measured at cost less any impairment losses. \n \n 1.2.1. Investment in subsidiaries The Company\u2019s participating interest in subsidiaries as at 31.12.2025 is recorded in the following table: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac 31.12.2025 31.12.2024
Opening acquisition cost of investment 251,579 266,581
Additions/increases 310,750 62,200
Disposals/decreases (305,048) (77,202)
Closing acquisition cost of investment 257,281 251,579
Accumulated impairment - (32,757)
Net value of investment in subsidiaries 257,281 218,822
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025 - Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
METROSOFT S.A. 2,210 - 2,210 GREECE 100.00%
KT GOLDEN RETAIL VENTURE LTD 97,571 - 97,571 CYPRUS 100.00%
KYMORA LIMITED 157,500 - 157,500 CYPRUS 38.41%
Total 257,281 - 257,281
INDIRECT
ADACOM S.A. GREECE 75.00%
ATTICA DEPARTMENT STORES S.A. GREECE 75.00%
BARBA STATHIS S.A. GREECE 75.00%
HALVATZIS MAKEDONIKI S.A. GREECE 75.00%
ADACOM CYBER SECURITY CY LTD CYPRUS 75.00%
BLUESTREAM SOLUTIONS S.A. GREECE 56.25%
BYTE COMPUTER S.A. GREECE 75.00%
IDEAL SOFTWARE SOLUTIONS S.A. GREECE 75.00%
KYMORA LIMITED CYPRUS 36.59%
TECHNEST SOFTWARE LTD UNITED KINGDOM 75.00%
UNCLE STATHIS EOOD BULGARIA 75.00%
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024 - Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
BYTE COMPUTER S.A. 108,960 - 108,960 GREECE 100.00%
KT GOLDEN RETAIL VENTURE LTD 97,571 - 97,571 CYPRUS 100.00%
BLUESTREAM SOLUTIONS S.A. 12,241 - 12,241 GREECE 75.00%
S.I.C.C. HOLDING LTD 32,807 (32,757) 50 CYPRUS 100.00%
Total 251,579 (32,757) 218,822
INDIRECT
ADACOM S.A. GREECE 99.92%
ATTICA DEPARTMENT STORES S.A. GREECE 100.00%
METROSOFT S.A. GREECE 100.00%
IDEAL TECHNOLOGY S.A. GREECE 100.00%
ADACOM CYBER SECURITY CY LTD CYPRUS 99.92%
TECHNEST SOFTWARE LTD UNITED KINGDOM100.00%
\n In accordance with the accounting policies followed and the requirements of IAS 36, the Company performs impairment tests on its assets at the end of each annual reporting period if there are indications of impairment. The relevant impairment test may be performed earlier when indications of a potential impairment loss arise. The assessment carried out focuses on both external and internal factors. The Company, during the financial year 2024, recognized an impairment loss on the value of its investment in the subsidiary S.I.C.C. HOLDING LTD amounting to \u20ac 32,757 k, following the disposal of its entire (100%) participation in ASTIR VITOGIANNIS BROS S.A., which resulted in a gain of \u20ac 73.7 million (Note 36), as S.I.C.C. HOLDING LTD does not hold any other significant assets. Accordingly, the recoverable amount of the Company\u2019s investment in S.I.C.C. HOLDING LTD was assessed as equal to its carrying amount, and a corresponding impairment loss was recognized. The Company and its investments have no interests in non-consolidated structured entities.\n \n \n 1.2.2. Investments in associates The values of the Company's investments in associates as of 31.12.2025 are as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening acquisition cost of investment 5,231 4,606 2,625 2,625
Additions from acquisition of subsidiaries - - - -
Additions/increases - 980 - -
Disposals/decreases (2,585) - - -
Proportion of profit for the period (21) (383) - -
Proportion of other comprehensive income - 28 - -
Closing acquisition cost of investment 2,625 5,231 2,625 2,625
Accumulated impairment (2,625) (2,625) (2,625) (2,625)
Net value from investment in associates - 2,606 - -
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025 - Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
IDEAL GLOBAL LTD 186 (186) - CYPRUS 50.00%
IDEAL GRAFICO LTD 2,439 (2,439) - CYPRUS 25.00%
Total 2,625 (2,625) -
INDIRECT
RETAIL VISION UNITED DISTRIBUTION S.A. - - - GREECE -
Total - - -
Total direct and indirect investments 2,625 (2,625) -
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024 \u2013 Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
IDEAL GLOBAL LTD 186 (186) - CYPRUS 50.00%
IDEAL GRAFICO LTD 2,439 (2,439) - CYPRUS 25.00%
Total 2,625 (2,625) -
INDIRECT
RETAIL VISION UNITED DISTRIBUTION S.A. 2,606 - 2,606 GREECE 49.00%
Total 2,606 - 2,606
Total direct and indirect investments 5,231 (2,625) 2,606
\n Although, in accordance with IAS 28, investments in associates are, in principle, accounted for using the equity method, the Company does not apply this method to certain associates where its impact is considered immaterial for the purposes of the fair presentation of the consolidated financial statements. In such cases, the respective investments are accounted for at cost, less any impairment losses. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260715170103172": { "value": "\n 1.2.1. Investment in subsidiaries The Company\u2019s participating interest in subsidiaries as at 31.12.2025 is recorded in the following table: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac 31.12.2025 31.12.2024
Opening acquisition cost of investment 251,579 266,581
Additions/increases 310,750 62,200
Disposals/decreases (305,048) (77,202)
Closing acquisition cost of investment 257,281 251,579
Accumulated impairment - (32,757)
Net value of investment in subsidiaries 257,281 218,822
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025 - Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
METROSOFT S.A. 2,210 - 2,210 GREECE 100.00%
KT GOLDEN RETAIL VENTURE LTD 97,571 - 97,571 CYPRUS 100.00%
KYMORA LIMITED 157,500 - 157,500 CYPRUS 38.41%
Total 257,281 - 257,281
INDIRECT
ADACOM S.A. GREECE 75.00%
ATTICA DEPARTMENT STORES S.A. GREECE 75.00%
BARBA STATHIS S.A. GREECE 75.00%
HALVATZIS MAKEDONIKI S.A. GREECE 75.00%
ADACOM CYBER SECURITY CY LTD CYPRUS 75.00%
BLUESTREAM SOLUTIONS S.A. GREECE 56.25%
BYTE COMPUTER S.A. GREECE 75.00%
IDEAL SOFTWARE SOLUTIONS S.A. GREECE 75.00%
KYMORA LIMITED CYPRUS 36.59%
TECHNEST SOFTWARE LTD UNITED KINGDOM 75.00%
UNCLE STATHIS EOOD BULGARIA 75.00%
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024 - Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
BYTE COMPUTER S.A. 108,960 - 108,960 GREECE 100.00%
KT GOLDEN RETAIL VENTURE LTD 97,571 - 97,571 CYPRUS 100.00%
BLUESTREAM SOLUTIONS S.A. 12,241 - 12,241 GREECE 75.00%
S.I.C.C. HOLDING LTD 32,807 (32,757) 50 CYPRUS 100.00%
Total 251,579 (32,757) 218,822
INDIRECT
ADACOM S.A. GREECE 99.92%
ATTICA DEPARTMENT STORES S.A. GREECE 100.00%
METROSOFT S.A. GREECE 100.00%
IDEAL TECHNOLOGY S.A. GREECE 100.00%
ADACOM CYBER SECURITY CY LTD CYPRUS 99.92%
TECHNEST SOFTWARE LTD UNITED KINGDOM100.00%
\n In accordance with the accounting policies followed and the requirements of IAS 36, the Company performs impairment tests on its assets at the end of each annual reporting period if there are indications of impairment. The relevant impairment test may be performed earlier when indications of a potential impairment loss arise. The assessment carried out focuses on both external and internal factors. The Company, during the financial year 2024, recognized an impairment loss on the value of its investment in the subsidiary S.I.C.C. HOLDING LTD amounting to \u20ac 32,757 k, following the disposal of its entire (100%) participation in ASTIR VITOGIANNIS BROS S.A., which resulted in a gain of \u20ac 73.7 million (Note 36), as S.I.C.C. HOLDING LTD does not hold any other significant assets. Accordingly, the recoverable amount of the Company\u2019s investment in S.I.C.C. HOLDING LTD was assessed as equal to its carrying amount, and a corresponding impairment loss was recognized. The Company and its investments have no interests in non-consolidated structured entities.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260715170357730": { "value": "\n 1.2.2. Investments in associates The values of the Company's investments in associates as of 31.12.2025 are as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening acquisition cost of investment 5,231 4,606 2,625 2,625
Additions from acquisition of subsidiaries - - - -
Additions/increases - 980 - -
Disposals/decreases (2,585) - - -
Proportion of profit for the period (21) (383) - -
Proportion of other comprehensive income - 28 - -
Closing acquisition cost of investment 2,625 5,231 2,625 2,625
Accumulated impairment (2,625) (2,625) (2,625) (2,625)
Net value from investment in associates - 2,606 - -
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025 - Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
IDEAL GLOBAL LTD 186 (186) - CYPRUS 50.00%
IDEAL GRAFICO LTD 2,439 (2,439) - CYPRUS 25.00%
Total 2,625 (2,625) -
INDIRECT
RETAIL VISION UNITED DISTRIBUTION S.A. - - - GREECE -
Total - - -
Total direct and indirect investments 2,625 (2,625) -
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024 \u2013 Amounts in thousands \u20ac Cost Impairment Balance sheet Value Country Participation percentage
DIRECT
IDEAL GLOBAL LTD 186 (186) - CYPRUS 50.00%
IDEAL GRAFICO LTD 2,439 (2,439) - CYPRUS 25.00%
Total 2,625 (2,625) -
INDIRECT
RETAIL VISION UNITED DISTRIBUTION S.A. 2,606 - 2,606 GREECE 49.00%
Total 2,606 - 2,606
Total direct and indirect investments 5,231 (2,625) 2,606
\n Although, in accordance with IAS 28, investments in associates are, in principle, accounted for using the equity method, the Company does not apply this method to certain associates where its impact is considered immaterial for the purposes of the fair presentation of the consolidated financial statements. In such cases, the respective investments are accounted for at cost, less any impairment losses. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260715170822818": { "value": "\n 1.3. Scope of Operations The Company operates in the following segments through its investments: \u2756 IT \u2756 Specialized retail \u2756 Food \u2756 Distribution of technology products, IT and cybersecurity software More specifically: \u2b9a In the IT segment, the Company is active, through its investment in BYTE Group, in various IT sectors, in particular: \u2756 Trust and Cybersecurity Services through ADACOM S.A. and its subsidiaries, \u2756 Complete IT solutions and Trust Services through BYTE COMPUTER S.A., \u2756 Development of Customer Communication Management i-DOCS software through IDEAL SOFTWARE SOLUTIONS S.A., \u2756 Cloud infrastructure, Migration and Support services through BLUESTREAM SOLUTIONS S.A. \u2b9a In the segment of Specialized retail trade, the Company is active through its investment in ATTICA DEPARTMENT STORES S.A., in leasing and operation of commercial department stores. \u2b9a During the current period, the Company began operating in the Food Segment, through its investment in BARBA STATHIS S.A., whose acquisition was completed on 31.03.2025. BARBA STATHIS S.A. is a leading company in production and marketing of frozen foods, while it operates in production of vegetables and ready-made steamed meals through its subsidiary HALVATZIS MAKEDONIKI S.A. \n \n \ue003 In the Distribution of technology products, IT and cybersecurity software segment, the Group operates both through the parent Company (following the merger with its subsidiary IDEAL TECHNOLOGY S.A., (note 35.3) and through METROSOFT S.A. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260715172723823": { "value": "\n 2. Framework for the preparation of Financial Statements \n \n 2.1. Compliance with IFRS For the preparation of these financial statements, all the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and their Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC), which have been adopted by the European Union and were mandatory for the fiscal year, have been considered.\n 2.2. Basis for preparation The consolidated and separate financial statements have been prepared on the historical cost basis, as modified by the measurement of certain categories of assets and liabilities at fair value, and on the basis of the going concern assumption. 2.3. Approval of the Financial Statements The accompanying annual consolidated and separate financial statements were approved by the Company\u2019s Board of Directors on 27.04.2026 and are subject to final approval of the Annual General Meeting of Shareholders which will be held on 04.06.2026 and may be amended in accordance with the law. \n \n 2.4. Reporting period The accompanying consolidated and separate financial statements cover the period from January 1st, 2025, to December 31st, 2025.\n \n \n 2.5. Presentation of Financial Statements These annual consolidated and separate financial statements are presented in \u20ac, which is the Group's functional currency, i.e., the currency of the primary economic environment in which the parent Company operates. All the amounts are presented in thousands unless otherwise stated and are rounded to the nearest thousand (any differences in totals are due to rounding).\n \n \n 2.6. Significant accounting judgements, estimates and assumptions The preparation of \ufb01nancial statements requires the management to make judgements, estimates and assumptions that a\ufb00ect the reported amounts of assets, liabilities, revenues, expenses and disclosures of contingent liabilities included in the \ufb01nancial statements. The Management on an ongoing basis evaluates these estimates and assumptions, which primarily include pending legal cases, provision for expected credit losses, useful lives of non-\ufb01nancial assets, impairment of property, plant and equipment, impairment of goodwill, impairment of intangible assets, impairment of equity investments, provision for termination bene\ufb01ts, recognition of income and expenses and income taxes. The Company and its investments consider climate change related issues in estimates and assumptions where appropriate. Although the Company and its investments believe that their business model and services will continue to be sustainable after the transition to a low-emissions economy, climate-related issues increase uncertainty in estimates and assumptions in various items in the \ufb01nancial statements. In particular, climate-related matters are taken into account, among other factors, in estimating the useful lives of non-\ufb01nancial assets and the recoverable amount of food processing and logistics facilities, as well as in the impairment assessment of property, plant and equipment and the evaluation of provisions for legal and regulatory obligations. To this end, relevant changes and developments, such as new legislation on climate change mitigation, are closely monitored. Management's estimates and assumptions are based on existing experience and various other factors considered reasonable and form the basis for making decisions about the carrying amounts \n \n \n \n of assets and liabilities that are not readily available from other sources. Actual results may di\ufb00er from these estimates under di\ufb00erent assumptions or circumstances. Signi\ufb01cant accounting estimates and assumptions relating to future and other key sources of uncertainty at the date of the \ufb01nancial statements that have a signi\ufb01cant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next \ufb01nancial year are as follows: i. Goodwill impairment The Company and its investments assess goodwill for impairment at least on an annual basis, as well as whenever events or changes in circumstances indicate a potential impairment. For this purpose, it is necessary to estimate the value in use of each cash-generating unit (CGU) to which goodwill has been allocated. The estimation of value in use requires the development of assumptions regarding the future cash \ufb02ows of each CGU (e.g. revenue growth rates, EBITDA margins, and capital expenditure levels), as well as the determination of an appropriate discount rate (WACC) based on the risk characteristics of each CGU. Due to the level of judgement involved in these assumptions, reasonably possible changes could materially a\ufb00ect the estimation of the recoverable amount and, consequently, the amount of any impairment loss. Further details regarding goodwill impairment testing and the assumptions used are provided in Note 8. ii. Provision for Income Tax The provision for income tax in accordance with IAS 12 \"Income Taxes\" relates to the amounts of taxes expected to be paid to the tax authorities and includes the provision for current income tax and the provision for additional taxes that may arise as a result of an inspection performed by the tax authorities. The Company's investments are subject to di\ufb00erent income tax jurisdictions and therefore signi\ufb01cant judgment is required by the management in order to determine the provision for income taxes. The reported income taxes may di\ufb00er from these estimates due to future changes in tax laws, signi\ufb01cant changes in the laws of the countries in which the Company and its investments operate, or unanticipated e\ufb00ects of the \ufb01nal determination of each year's tax liability by the tax authorities. These changes may have a signi\ufb01cant impact on the \ufb01nancial position of the Company and its investments. If the resulting \ufb01nal additional taxes are di\ufb00erent from the amounts originally recorded, these di\ufb00erences will a\ufb00ect income tax and deferred tax provisions in the \ufb01scal year in which the tax di\ufb00erences are determined. iii. Deferred tax assets and obligations Deferred tax assets and obligations are recognized for temporary di\ufb00erences between the carrying amount and the tax base of assets and liabilities using tax rates enacted or substantively enacted and expected to apply in the periods in which the di\ufb00erences are expected to reverse. Deferred tax assets are recognized for all deductible temporary di\ufb00erences and carry forward tax losses to the extent it is probable that taxable pro\ufb01t will be available against which the deductible temporary di\ufb00erences and carry forward unused tax losses can be utilized. The Company and its investments take into account the existence of future taxable income and follow an ongoing conservative tax planning strategy in estimating the recovery of deferred tax assets. Accounting estimates related to deferred tax assets require management to make assumptions about the timing of future events, such as the likelihood of expected future taxable income and available tax planning opportunities. The recognition of deferred tax assets on tax losses amounting to \u20ac 2,186 k was based on Management\u2019s assessment of future pro\ufb01tability within the carryforward period. iv. Provisions for expected credit losses from trade receivables and contractual assets The Company and its investments apply the simpli\ufb01ed approach provided in IFRS 9 to calculating expected credit losses, whereby the provision for losses is always measured at an amount equal to the expected lifetime credit losses for trade receivables and contractual assets. The Company and its investments have established a provision for expected credit losses to adequately cover the loss that can be reliably estimated and arises from these receivables. Given the big number of customers, it is not \n \n \n \n practical to consider collectability of each account individually, and therefore, at each \ufb01nancial statement date all receivables are estimated based on historical trends, statistical data, future expectations regarding overdue and written o\ufb00 trade receivables, the reactivation rates of such customers, and the recovery rates of written o\ufb00 trade receivables. The provision is adjusted by charging it to the income statement for the year. Any write o\ufb00s of receivables from accounts receivable are made through the provision that has been made. v. De\ufb01ned bene\ufb01t plans Liabilities for termination bene\ufb01ts are determined on the basis of actuarial studies. An actuarial study includes various assumptions that may di\ufb00er from actual future developments. They include determination of discount rates, rates of future salary increase, retirement rates, mortality and disability rates, retirement ages and other factors. Changes in these key assumptions can have a signi\ufb01cant e\ufb00ect on the liability and related expenses in each period. The net cost for the period consists of the present value of bene\ufb01ts earned during the period, the accrual of the future obligation, the vested past service cost and actuarial gains or losses. Given the long-term nature of a de\ufb01ned bene\ufb01t plan, these assumptions are subject to a signi\ufb01cant degree of uncertainty. All assumptions are reviewed at each reporting date. The Employee Termination Bene\ufb01ts are not funded. vi. Estimate of the useful life of non-\ufb01nancial assets The Company and its investments are required to estimate the useful lives of tangible and intangible assets recognized either through acquisition or business combinations. These estimates are reviewed at least annually, taking into account the new data and market conditions. vii. Contingent liabilities and provisions The Company and its investments are involved in various litigation and legal cases and review the status of each signi\ufb01cant case on a periodic basis and assess potential \ufb01nancial risk based on the opinion of the legal services. If the potential loss from any litigation or legal case is considered probable and the amount can be reliably estimated, the Company and its investments calculate a provision for the estimated loss. Both the determination of probability and the determination of whether the risk can be reliably estimated require signi\ufb01cant management judgment. As additional information becomes available, the Company and its investments reassess the potential liability associated with pending litigation and legal matters and may revise their estimates of the likelihood of an adverse outcome and the related estimate of probable loss. Such revisions of estimates of the potential liability may have a signi\ufb01cant impact on the \ufb01nancial position and the results of the Company and its investments. viii. Impairment of tangible and intangible assets Determination of impairment of property, plant and equipment requires the use of estimates related to, but not limited to, the cause, timing and amount of the impairment. Impairment is based on a large number of factors, including changes in the current competitive conditions, growth expectations for the market in which the Company and its investments operate, increases in the cost of capital, future \ufb01nancing availability, technological obsolescence, discontinuation of services, current replacement costs, amounts paid for comparable transactions and other changes in circumstances, including climatic factors, that indicate impairment may exist. The recoverable amount is usually determined using the discounted cash \ufb02ow method. Identi\ufb01cation of impairment indicators, as well as estimates of future cash \ufb02ows and determination of the fair values of assets, require the management to make signi\ufb01cant judgements about identi\ufb01cation and assessment of impairment indicators, expected cash \ufb02ows, discount rates to be applied, useful lives and residual values of assets. \n \n \n \n ix. Capitalisation of software development costs The Company\u2019s investments operating in the IT sector internally develop software and other IT applications, for which part of the related costs (mainly development personnel payroll) is capitalised as an intangible asset when the recognition criteria of IAS 38 \u201cIntangible Assets\u201d are met. Management exercises signi\ufb01cant judgement in distinguishing between the research phase (where costs are expensed) and the development phase (where costs may be capitalised), as well as in substantiating, among other things, the technical feasibility of completing the software, the Company\u2019s intention and ability to complete and use or commercially exploit it, and the existence of expected future economic bene\ufb01ts arising from its use. The estimation of the software\u2019s useful life and the allocation of personnel costs between development and maintenance activities also involve signi\ufb01cant assumptions. Any changes in these assumptions may result in material changes in the amount of capitalised costs, the amortisation of intangible assets, and the operating results of future periods. x. Leases (IFRS 16) The Company and its investments apply IFRS 16 \u201cLeases\u201d and recognize lease liabilities and corresponding right- of-use assets for the majority of their leases. The determination of the lease term requires signi\ufb01cant judgement by Management, particularly in cases where leases include optional extension periods or early termination rights. In assessing the lease term, Management considers all relevant economic factors and incentives that provide su\ufb00icient evidence as to whether such options will be exercised or not. In addition, the determination of the discount rate (in cases where the interest rate implicit in the lease is not readily determinable) requires the use of estimates, as the Company and its investments apply the incremental borrowing rate, taking into account the lease term, currency, nature of the underlying asset, and credit risk. Any changes in these assumptions may have a material impact on the carrying amount of right-of-use assets and lease liabilities, as well as on the related depreciation and interest expenses in subsequent periods. xi. Put /Call options) and earn-outs (IFRS 6) In certain acquisitions, the Company and its investments have entered into agreements for the acquisition of the remaining non-controlling interests (put and/or call options) and/or have undertaken obligations to pay additional consideration (earn-outs). The measurement of the related liabilities requires signi\ufb01cant estimates by Management, including, among others: (a) the future performance of the relevant cash-generating units (e.g. revenue, pro\ufb01tability), (b) the valuation multiples or other parameters used to determine the consideration, and (c) the appropriate discount rate. Any changes in these assumptions may result in material changes in the value of the related liabilities and in movements in the equity attributable to the shareholders of the parent. \n \n \n 2.7. New Standards and Interpretations 2.7.1. New Standards, Interpretations, Revisions and Amendments to existing Standards that are effective and have been adopted by the European Union The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), are adopted by the European Union, and their application is mandatory from or after 01.01.2025. \u2022 Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability\u201d (effective for annual periods starting on or after 01.01.2025) In August 2023, the International Accounting Standards Board (IASB) issued amendments to IAS 21. The Effects of Changes in Foreign Exchange Rates that require entities to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. The amendments introduce a definition of currency exchangeability and the process by which an entity should assess this exchangeability. In addition, the amendments provide guidance on how an entity should estimate a spot exchange rate in cases where a currency is not exchangeable and require additional disclosures in cases where an entity has estimated a spot exchange \n \n \n \n rate due to a lack of exchangeability. The amendments do not affect the consolidated and separate Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2025. 2.7.2. New Standards, Interpretations, Revisions and Amendments to existing Standards that have not been applied yet or have not been adopted by the European Union The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), but their application has not started yet or they have not been adopted by the European Union. \u2022 IFRS 9 & IFRS 7 \u201cAmendments to the Classification and Measurement of Financial Instruments\u201d (effective for annual periods starting on or after 01.01.2026) In May 2024, the International Accounting Standards Board (IASB) issued amendments to the Classification and Measurement of Financial Instruments which amended IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d. Specifically, the new amendments clarify when a financial liability should be derecognized when it is settled by electronic payment. Also, the amendments provide additional guidance for assessing contractual cash flow characteristics to financial assets with features related to ESG-linked features (environmental, social, and governance). IASB amended disclosure requirements relating to investments in equity instruments designated at fair value through other comprehensive income and added disclosure requirements for financial instruments with contingent features that do not relate directly to basic lending risks and costs. The amendments are effective for accounting periods on or after 1 January 2026. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 Amendments to IFRS 9 and IFRS 7 \u201cContracts Referencing Nature-dependent Electricity\u201d (effective for annual periods starting on or after 01.01.2026) On 18 December 2024 the International Accounting Standards Board (IASB) issued amendments to IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Nature-dependent electricity contracts help companies to secure their electricity supply from sources such as wind and solar power. The amount of electricity generated under these contracts can vary based on uncontrollable factors such as weather conditions. The amendments allow companies to better reflect these contracts in the financial statements, by a) clarifying the application of the \u2018own-use\u2019 requirements, b) permitting hedge accounting if these contracts are used as hedging instruments and c) adding new disclosure requirements to enable investors to understand the effect of these contracts on a company\u2019s financial performance and cash flows. The amendments are effective for accounting periods on or after 1 January 2026, with early application permitted. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have been adopted by the European Union with effective date of 01.01.2026. \u2022 Annual Improvements to IFRS Standards-Volume 11 (effective for annual periods starting on or after 01.01.2026) In July 2024, the IASB issued the Annual Improvements to IFRS Accounting Standards-Volume 11 addressing minor amendments to the following Standards: IFRS 1 \u2018First-time Adoption of International Financial Reporting Standards\u2019: Hedge Accounting by a First-time Adopter, IFRS 7 \u2018Financial Instruments: Disclosures\u2019: Gain/Loss on derecognition, Disclosure of deferred difference between fair value and transaction price, and Credit risk disclosures, IFRS 9 \u2018Financial Instruments\u2019: Derecognition of lease liabilities, Transaction Price, IFRS 10 \u2018Consolidated Financial Statements\u2019: Determination of a \u201cde facto agent\u201d, and IAS 7 \u2018Statement of Cash Flows\u2019: Cost Method. The amendments are effective for accounting periods on or after 1 January 2026. The Company and \n \n \n \n its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d (effective for annual periods starting on or after 01.01.2027) In April 2024 the International Accounting Standards Board (IASB) issued a new standard, IFRS 18, which replaces IAS 1 \u2018Presentation of Financial Statements\u2019. The objective of the Standard is to improve how information is communicated in an entity\u2019s financial statements, particularly in the statement of profit or loss and in its notes to the financial statements. Specifically, the Standard will improve the quality of financial reporting due to a) the requirement of defined subtotals in the statement of profit or loss, b) the requirement of the disclosure about management-defined performance measures and c) the new principles for aggregation and disaggregation of information. The Company and its investments will examine the impact of the above on its Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2027. \u2022 IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01.01.2027) In May 2024 the International Accounting Standards Board issued a new standard, IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. The new standard allows eligible entities to elect to apply IFRS 19 reduced disclosure requirements instead of the disclosure requirements set out in other IFRS. IFRS 19 works alongside other IFRS, with eligible subsidiaries applying the measurement, recognition and presentation requirements set out in other IFRS and the reduced disclosures outlined in IFRS 19. This simplifies the preparation of IFRS financial statements for the subsidiaries that are in-scope of this standard while maintaining at the same time the usefulness of those financial statements for their users. IFRS 19 is effective from annual reporting periods beginning on or after 1 January 2027, with early adoption permitted. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 Amendments to IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01.01.2027) IFRS 19 Subsidiaries without Public Accountability: Disclosures was developed based on the disclosure requirements in other IFRS Accounting Standards as at 28 February 2021. At the time of its issuance, IFRS 19 did not include reduced disclosure requirements introduced or amended after that date. In August 2025, the IASB amended IFRS 19 to incorporate reduced disclosure requirements for new and amended IFRS Accounting Standards issued between February 2021 and May 2024. IFRS 19 will continue to be updated when new or amended IFRS Accounting Standards are issued. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency\u201d (effective for annual periods starting on or after 01.01.2027) In November 2025, the International Accounting Standards Board (IASB) issued amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates\u201d to clarify how entities should translate financial statements from a non-hyperinflationary functional currency into a hyperinflationary presentation currency. Under the amendments, all amounts in the financial statements (assets, liabilities, equity, income, expenses, including comparatives) shall be translated at the closing rate at the date of the most recent statement of financial position. Previously, assets and liabilities were translated at the closing rate, but income and expenses were translated at transaction rates. In addition, when an entity applies IAS 29 \u201cFinancial Reporting in Hyperinflationary Economies\u201d to a foreign operation whose functional currency is not hyperinflationary, comparative amounts for that foreign operation are restated \n \n \n \n using a general price index rather than the closing rate. The amendments also introduce additional disclosure requirements, including disclosures regarding the application of the new translation requirements, instances where the presentation currency ceases to be hyperinflationary, and the provision of summarised financial information for affected foreign operations. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260715173536940": { "value": "\n 2.1. Compliance with IFRS For the preparation of these financial statements, all the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and their Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC), which have been adopted by the European Union and were mandatory for the fiscal year, have been considered.\n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716104601875": { "value": "\n 2.4. Reporting period The accompanying consolidated and separate financial statements cover the period from January 1st, 2025, to December 31st, 2025.\n ", "dimensions": { "concept": "ifrs-full:PeriodCoveredByFinancialStatements", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716104644521": { "value": "\n 2.5. Presentation of Financial Statements These annual consolidated and separate financial statements are presented in \u20ac, which is the Group's functional currency, i.e., the currency of the primary economic environment in which the parent Company operates. All the amounts are presented in thousands unless otherwise stated and are rounded to the nearest thousand (any differences in totals are due to rounding).\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfPresentationCurrency", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716104838484": { "value": "\n 2.6. Significant accounting judgements, estimates and assumptions The preparation of \ufb01nancial statements requires the management to make judgements, estimates and assumptions that a\ufb00ect the reported amounts of assets, liabilities, revenues, expenses and disclosures of contingent liabilities included in the \ufb01nancial statements. The Management on an ongoing basis evaluates these estimates and assumptions, which primarily include pending legal cases, provision for expected credit losses, useful lives of non-\ufb01nancial assets, impairment of property, plant and equipment, impairment of goodwill, impairment of intangible assets, impairment of equity investments, provision for termination bene\ufb01ts, recognition of income and expenses and income taxes. The Company and its investments consider climate change related issues in estimates and assumptions where appropriate. Although the Company and its investments believe that their business model and services will continue to be sustainable after the transition to a low-emissions economy, climate-related issues increase uncertainty in estimates and assumptions in various items in the \ufb01nancial statements. In particular, climate-related matters are taken into account, among other factors, in estimating the useful lives of non-\ufb01nancial assets and the recoverable amount of food processing and logistics facilities, as well as in the impairment assessment of property, plant and equipment and the evaluation of provisions for legal and regulatory obligations. To this end, relevant changes and developments, such as new legislation on climate change mitigation, are closely monitored. Management's estimates and assumptions are based on existing experience and various other factors considered reasonable and form the basis for making decisions about the carrying amounts \n \n of assets and liabilities that are not readily available from other sources. Actual results may di\ufb00er from these estimates under di\ufb00erent assumptions or circumstances. Signi\ufb01cant accounting estimates and assumptions relating to future and other key sources of uncertainty at the date of the \ufb01nancial statements that have a signi\ufb01cant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next \ufb01nancial year are as follows: i. Goodwill impairment The Company and its investments assess goodwill for impairment at least on an annual basis, as well as whenever events or changes in circumstances indicate a potential impairment. For this purpose, it is necessary to estimate the value in use of each cash-generating unit (CGU) to which goodwill has been allocated. The estimation of value in use requires the development of assumptions regarding the future cash \ufb02ows of each CGU (e.g. revenue growth rates, EBITDA margins, and capital expenditure levels), as well as the determination of an appropriate discount rate (WACC) based on the risk characteristics of each CGU. Due to the level of judgement involved in these assumptions, reasonably possible changes could materially a\ufb00ect the estimation of the recoverable amount and, consequently, the amount of any impairment loss. Further details regarding goodwill impairment testing and the assumptions used are provided in Note 8. ii. Provision for Income Tax The provision for income tax in accordance with IAS 12 \"Income Taxes\" relates to the amounts of taxes expected to be paid to the tax authorities and includes the provision for current income tax and the provision for additional taxes that may arise as a result of an inspection performed by the tax authorities. The Company's investments are subject to di\ufb00erent income tax jurisdictions and therefore signi\ufb01cant judgment is required by the management in order to determine the provision for income taxes. The reported income taxes may di\ufb00er from these estimates due to future changes in tax laws, signi\ufb01cant changes in the laws of the countries in which the Company and its investments operate, or unanticipated e\ufb00ects of the \ufb01nal determination of each year's tax liability by the tax authorities. These changes may have a signi\ufb01cant impact on the \ufb01nancial position of the Company and its investments. If the resulting \ufb01nal additional taxes are di\ufb00erent from the amounts originally recorded, these di\ufb00erences will a\ufb00ect income tax and deferred tax provisions in the \ufb01scal year in which the tax di\ufb00erences are determined. iii. Deferred tax assets and obligations Deferred tax assets and obligations are recognized for temporary di\ufb00erences between the carrying amount and the tax base of assets and liabilities using tax rates enacted or substantively enacted and expected to apply in the periods in which the di\ufb00erences are expected to reverse. Deferred tax assets are recognized for all deductible temporary di\ufb00erences and carry forward tax losses to the extent it is probable that taxable pro\ufb01t will be available against which the deductible temporary di\ufb00erences and carry forward unused tax losses can be utilized. The Company and its investments take into account the existence of future taxable income and follow an ongoing conservative tax planning strategy in estimating the recovery of deferred tax assets. Accounting estimates related to deferred tax assets require management to make assumptions about the timing of future events, such as the likelihood of expected future taxable income and available tax planning opportunities. The recognition of deferred tax assets on tax losses amounting to \u20ac 2,186 k was based on Management\u2019s assessment of future pro\ufb01tability within the carryforward period. iv. Provisions for expected credit losses from trade receivables and contractual assets The Company and its investments apply the simpli\ufb01ed approach provided in IFRS 9 to calculating expected credit losses, whereby the provision for losses is always measured at an amount equal to the expected lifetime credit losses for trade receivables and contractual assets. The Company and its investments have established a provision for expected credit losses to adequately cover the loss that can be reliably estimated and arises from these receivables. Given the big number of customers, it is not \n \n practical to consider collectability of each account individually, and therefore, at each \ufb01nancial statement date all receivables are estimated based on historical trends, statistical data, future expectations regarding overdue and written o\ufb00 trade receivables, the reactivation rates of such customers, and the recovery rates of written o\ufb00 trade receivables. The provision is adjusted by charging it to the income statement for the year. Any write o\ufb00s of receivables from accounts receivable are made through the provision that has been made. v. De\ufb01ned bene\ufb01t plans Liabilities for termination bene\ufb01ts are determined on the basis of actuarial studies. An actuarial study includes various assumptions that may di\ufb00er from actual future developments. They include determination of discount rates, rates of future salary increase, retirement rates, mortality and disability rates, retirement ages and other factors. Changes in these key assumptions can have a signi\ufb01cant e\ufb00ect on the liability and related expenses in each period. The net cost for the period consists of the present value of bene\ufb01ts earned during the period, the accrual of the future obligation, the vested past service cost and actuarial gains or losses. Given the long-term nature of a de\ufb01ned bene\ufb01t plan, these assumptions are subject to a signi\ufb01cant degree of uncertainty. All assumptions are reviewed at each reporting date. The Employee Termination Bene\ufb01ts are not funded. vi. Estimate of the useful life of non-\ufb01nancial assets The Company and its investments are required to estimate the useful lives of tangible and intangible assets recognized either through acquisition or business combinations. These estimates are reviewed at least annually, taking into account the new data and market conditions. vii. Contingent liabilities and provisions The Company and its investments are involved in various litigation and legal cases and review the status of each signi\ufb01cant case on a periodic basis and assess potential \ufb01nancial risk based on the opinion of the legal services. If the potential loss from any litigation or legal case is considered probable and the amount can be reliably estimated, the Company and its investments calculate a provision for the estimated loss. Both the determination of probability and the determination of whether the risk can be reliably estimated require signi\ufb01cant management judgment. As additional information becomes available, the Company and its investments reassess the potential liability associated with pending litigation and legal matters and may revise their estimates of the likelihood of an adverse outcome and the related estimate of probable loss. Such revisions of estimates of the potential liability may have a signi\ufb01cant impact on the \ufb01nancial position and the results of the Company and its investments. viii. Impairment of tangible and intangible assets Determination of impairment of property, plant and equipment requires the use of estimates related to, but not limited to, the cause, timing and amount of the impairment. Impairment is based on a large number of factors, including changes in the current competitive conditions, growth expectations for the market in which the Company and its investments operate, increases in the cost of capital, future \ufb01nancing availability, technological obsolescence, discontinuation of services, current replacement costs, amounts paid for comparable transactions and other changes in circumstances, including climatic factors, that indicate impairment may exist. The recoverable amount is usually determined using the discounted cash \ufb02ow method. Identi\ufb01cation of impairment indicators, as well as estimates of future cash \ufb02ows and determination of the fair values of assets, require the management to make signi\ufb01cant judgements about identi\ufb01cation and assessment of impairment indicators, expected cash \ufb02ows, discount rates to be applied, useful lives and residual values of assets. \n \n ix. Capitalisation of software development costs The Company\u2019s investments operating in the IT sector internally develop software and other IT applications, for which part of the related costs (mainly development personnel payroll) is capitalised as an intangible asset when the recognition criteria of IAS 38 \u201cIntangible Assets\u201d are met. Management exercises signi\ufb01cant judgement in distinguishing between the research phase (where costs are expensed) and the development phase (where costs may be capitalised), as well as in substantiating, among other things, the technical feasibility of completing the software, the Company\u2019s intention and ability to complete and use or commercially exploit it, and the existence of expected future economic bene\ufb01ts arising from its use. The estimation of the software\u2019s useful life and the allocation of personnel costs between development and maintenance activities also involve signi\ufb01cant assumptions. Any changes in these assumptions may result in material changes in the amount of capitalised costs, the amortisation of intangible assets, and the operating results of future periods. x. Leases (IFRS 16) The Company and its investments apply IFRS 16 \u201cLeases\u201d and recognize lease liabilities and corresponding right- of-use assets for the majority of their leases. The determination of the lease term requires signi\ufb01cant judgement by Management, particularly in cases where leases include optional extension periods or early termination rights. In assessing the lease term, Management considers all relevant economic factors and incentives that provide su\ufb00icient evidence as to whether such options will be exercised or not. In addition, the determination of the discount rate (in cases where the interest rate implicit in the lease is not readily determinable) requires the use of estimates, as the Company and its investments apply the incremental borrowing rate, taking into account the lease term, currency, nature of the underlying asset, and credit risk. Any changes in these assumptions may have a material impact on the carrying amount of right-of-use assets and lease liabilities, as well as on the related depreciation and interest expenses in subsequent periods. xi. Put /Call options) and earn-outs (IFRS 6) In certain acquisitions, the Company and its investments have entered into agreements for the acquisition of the remaining non-controlling interests (put and/or call options) and/or have undertaken obligations to pay additional consideration (earn-outs). The measurement of the related liabilities requires signi\ufb01cant estimates by Management, including, among others: (a) the future performance of the relevant cash-generating units (e.g. revenue, pro\ufb01tability), (b) the valuation multiples or other parameters used to determine the consideration, and (c) the appropriate discount rate. Any changes in these assumptions may result in material changes in the value of the related liabilities and in movements in the equity attributable to the shareholders of the parent. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716111457243": { "value": "\n 2.7. New Standards and Interpretations 2.7.1. New Standards, Interpretations, Revisions and Amendments to existing Standards that are effective and have been adopted by the European Union The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), are adopted by the European Union, and their application is mandatory from or after 01.01.2025. \u2022 Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability\u201d (effective for annual periods starting on or after 01.01.2025) In August 2023, the International Accounting Standards Board (IASB) issued amendments to IAS 21. The Effects of Changes in Foreign Exchange Rates that require entities to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. The amendments introduce a definition of currency exchangeability and the process by which an entity should assess this exchangeability. In addition, the amendments provide guidance on how an entity should estimate a spot exchange rate in cases where a currency is not exchangeable and require additional disclosures in cases where an entity has estimated a spot exchange \n \n rate due to a lack of exchangeability. The amendments do not affect the consolidated and separate Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2025. 2.7.2. New Standards, Interpretations, Revisions and Amendments to existing Standards that have not been applied yet or have not been adopted by the European Union The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), but their application has not started yet or they have not been adopted by the European Union. \u2022 IFRS 9 & IFRS 7 \u201cAmendments to the Classification and Measurement of Financial Instruments\u201d (effective for annual periods starting on or after 01.01.2026) In May 2024, the International Accounting Standards Board (IASB) issued amendments to the Classification and Measurement of Financial Instruments which amended IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d. Specifically, the new amendments clarify when a financial liability should be derecognized when it is settled by electronic payment. Also, the amendments provide additional guidance for assessing contractual cash flow characteristics to financial assets with features related to ESG-linked features (environmental, social, and governance). IASB amended disclosure requirements relating to investments in equity instruments designated at fair value through other comprehensive income and added disclosure requirements for financial instruments with contingent features that do not relate directly to basic lending risks and costs. The amendments are effective for accounting periods on or after 1 January 2026. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 Amendments to IFRS 9 and IFRS 7 \u201cContracts Referencing Nature-dependent Electricity\u201d (effective for annual periods starting on or after 01.01.2026) On 18 December 2024 the International Accounting Standards Board (IASB) issued amendments to IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Nature-dependent electricity contracts help companies to secure their electricity supply from sources such as wind and solar power. The amount of electricity generated under these contracts can vary based on uncontrollable factors such as weather conditions. The amendments allow companies to better reflect these contracts in the financial statements, by a) clarifying the application of the \u2018own-use\u2019 requirements, b) permitting hedge accounting if these contracts are used as hedging instruments and c) adding new disclosure requirements to enable investors to understand the effect of these contracts on a company\u2019s financial performance and cash flows. The amendments are effective for accounting periods on or after 1 January 2026, with early application permitted. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have been adopted by the European Union with effective date of 01.01.2026. \u2022 Annual Improvements to IFRS Standards-Volume 11 (effective for annual periods starting on or after 01.01.2026) In July 2024, the IASB issued the Annual Improvements to IFRS Accounting Standards-Volume 11 addressing minor amendments to the following Standards: IFRS 1 \u2018First-time Adoption of International Financial Reporting Standards\u2019: Hedge Accounting by a First-time Adopter, IFRS 7 \u2018Financial Instruments: Disclosures\u2019: Gain/Loss on derecognition, Disclosure of deferred difference between fair value and transaction price, and Credit risk disclosures, IFRS 9 \u2018Financial Instruments\u2019: Derecognition of lease liabilities, Transaction Price, IFRS 10 \u2018Consolidated Financial Statements\u2019: Determination of a \u201cde facto agent\u201d, and IAS 7 \u2018Statement of Cash Flows\u2019: Cost Method. The amendments are effective for accounting periods on or after 1 January 2026. The Company and \n \n its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d (effective for annual periods starting on or after 01.01.2027) In April 2024 the International Accounting Standards Board (IASB) issued a new standard, IFRS 18, which replaces IAS 1 \u2018Presentation of Financial Statements\u2019. The objective of the Standard is to improve how information is communicated in an entity\u2019s financial statements, particularly in the statement of profit or loss and in its notes to the financial statements. Specifically, the Standard will improve the quality of financial reporting due to a) the requirement of defined subtotals in the statement of profit or loss, b) the requirement of the disclosure about management-defined performance measures and c) the new principles for aggregation and disaggregation of information. The Company and its investments will examine the impact of the above on its Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2027. \u2022 IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01.01.2027) In May 2024 the International Accounting Standards Board issued a new standard, IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. The new standard allows eligible entities to elect to apply IFRS 19 reduced disclosure requirements instead of the disclosure requirements set out in other IFRS. IFRS 19 works alongside other IFRS, with eligible subsidiaries applying the measurement, recognition and presentation requirements set out in other IFRS and the reduced disclosures outlined in IFRS 19. This simplifies the preparation of IFRS financial statements for the subsidiaries that are in-scope of this standard while maintaining at the same time the usefulness of those financial statements for their users. IFRS 19 is effective from annual reporting periods beginning on or after 1 January 2027, with early adoption permitted. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 Amendments to IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01.01.2027) IFRS 19 Subsidiaries without Public Accountability: Disclosures was developed based on the disclosure requirements in other IFRS Accounting Standards as at 28 February 2021. At the time of its issuance, IFRS 19 did not include reduced disclosure requirements introduced or amended after that date. In August 2025, the IASB amended IFRS 19 to incorporate reduced disclosure requirements for new and amended IFRS Accounting Standards issued between February 2021 and May 2024. IFRS 19 will continue to be updated when new or amended IFRS Accounting Standards are issued. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union. \u2022 Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency\u201d (effective for annual periods starting on or after 01.01.2027) In November 2025, the International Accounting Standards Board (IASB) issued amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates\u201d to clarify how entities should translate financial statements from a non-hyperinflationary functional currency into a hyperinflationary presentation currency. Under the amendments, all amounts in the financial statements (assets, liabilities, equity, income, expenses, including comparatives) shall be translated at the closing rate at the date of the most recent statement of financial position. Previously, assets and liabilities were translated at the closing rate, but income and expenses were translated at transaction rates. In addition, when an entity applies IAS 29 \u201cFinancial Reporting in Hyperinflationary Economies\u201d to a foreign operation whose functional currency is not hyperinflationary, comparative amounts for that foreign operation are restated \n \n using a general price index rather than the closing rate. The amendments also introduce additional disclosure requirements, including disclosures regarding the application of the new translation requirements, instances where the presentation currency ceases to be hyperinflationary, and the provision of summarised financial information for affected foreign operations. The Company and its investments will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have not been adopted by the European Union.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716113134984": { "value": "\n 3. Significant accounting policies The accounting policies, estimates and methods of computation on the basis of which the financial statements as st of December 31 , 2025 have been prepared are consistent with those used in the preparation of the annual st financial statements for the year ended December 31 , 2024. \n \n 3.1. Consolidation \n \n 3.1.1. Subsidiaries Subsidiaries (hereinafter referred to as \"Investments\") are companies over which the Company exercises, directly or indirectly, control over their financial and operating policies and which are generally accompanied by a shareholding of more than 50% of the voting rights. Investments are fully consolidated (total consolidation) from the date on which control is transferred to the Company and cease to be consolidated from the date on which control ceases. Acquisitions of investments are accounted for using the purchase method. The cost of an investment is measured at the fair value of the assets transferred, shares issued, and liabilities assumed at the date of acquisition. Identifiable assets, liabilities and contingent liabilities acquired in a business combination are measured at their fair values at the acquisition date, irrespective of the ownership interest. The excess of the cost of acquisition over the fair value of the identifiable net assets acquired is recognized as an unamortized intangible asset subject to annual impairment testing. The bargain purchase gain is recognized immediately in profit or loss as a gain. Intercompany transactions, balances and unrealized gains arising from transactions between the Company\u2019s investments are eliminated. The accounting policies of the investments have been adjusted, where necessary, so as to be consistent with those adopted by the Company. In the parent Company's financial statements, investments are measured at cost less any accumulated impairment loss. \n \n \n 3.1.2. Associates Associates are the companies in which the Company and its investments hold directly or indirectly (e.g. through subsidiaries) at least 20% and up to 50% of the voting rights and exercise significant influence over them without qualifying as either a subsidiary or a member of a joint venture. Associates in the consolidated financial statements are initially recognized at cost and subsequently measured using the equity method. At the end of each financial year, the cost is increased by the investee's proportionate share of the changes in the investee's net assets and decreased by the dividends received from the associate. The share of the associate's share of profits or losses is recognized in profit or loss and its share of the change in reserves is recognized in reserves. Companies cease to be recognized as associates when the Company and its investments cease to exercise significant influence over them. The Company does not apply the equity method to certain immaterial associates where its impact is considered not significant for the fair presentation of the consolidated financial statements; in such cases, the respective investments are measured at cost, less any impairment losses. In the financial statements of the parent company, associates are valued at cost less any accumulated impairment loss.\n \n \n \n \n \n 3.1.3. Non-controlling interests Non-controlling interests are the part of the equity of a subsidiary that is not attributable, directly or indirectly, to the parent undertaking. For each business combination, the Group determines whether to measure non- controlling interests in the acquiree at fair value or at the Group\u2019s proportionate share of the acquiree\u2019s identifiable net assets. Losses relating to the non-controlling interests (minority interests) of a subsidiary may exceed the non- controlling interests' rights to the subsidiary's equity. Profit or loss and each component of other comprehensive income is attributed to both the owners of the parent and the non-controlling interests, even if this results in the non-controlling interests having a deficit. Changes in a parent's ownership rights in a subsidiary that do not result in a loss of control are accounted for as equity transactions (i.e. transactions with owners in their capacity as owners). \n \n \n 3.1.4. Business Combinations under common control In transactions involving business combinations or entities under common control, which are excluded from the scope of IFRS 3 \u201cBusiness Combinations\u201d, the Group applies the pooling of interests method. Under this method, the assets and liabilities of the combined entities are recognized in the Group\u2019s books at their carrying amounts (book values), as presented in the financial statements of the controlling parent and/or the entities involved. This policy is applied to combinations under common control where Management considers, based on specific criteria, that the acquisition method may not be appropriate and that a book-value (pooling of interests) approach better reflects the economic substance of the transaction. For comparability purposes, comparative information is restated where necessary, so that the combination under common control is presented as if it had occurred from the beginning of the earliest comparative period presented. 3.1.5. Foreign currency conversion The financial statements of the Company and its investments are measured using the currency of the primary economic environment in which they operate (functional currency). The consolidated financial statements are presented in Euro (\u20ac), which is the functional and presentation currency of the Parent Company and all its investments domiciled in Greece. Transactions in foreign currency are translated into the functional currency of the investments using the current exchange rates prevailing at the date of the transactions. Foreign exchange gains and losses arising from the settlement of such transactions during the period and from the translation of foreign currency denominated monetary items at the exchange rates prevailing at the balance sheet date are recognized in the income statement. Exchange differences on non-monetary items measured at fair value are considered to be part of fair value and are therefore recorded where the fair value differences are recorded. On consolidation, the operating results and equity of all the Company's investments whose functional currency is different from the parent's presentation currency are translated into the parent's presentation currency as follows: \u2022 assets and liabilities items for each statement of \ufb01nancial position are presented and translated at the exchange rate at the reporting date, \u2022 equity items are translated at the exchange rates prevailing at the date on which they arose, \u2022 income and expenses in the income statement of each investment are translated at the average exchange rate between the beginning of the \ufb01nancial year and the balance sheet date, \u2022 all exchange di\ufb00erences arising from the above are recorded in the equity items \"subsidiaries foreign currency balance sheet translation reserves\". Goodwill and fair value adjustments arising on the acquisition of foreign subsidiaries are treated as assets and liabilities of the foreign entities and are translated into the presentation currency using the exchange rate prevailing at the reporting date. \n \n \n \n \n 3.2. Intangible Assets Intangible assets relate to: \u2022 externally acquired software programs, the value of which includes the cost of their purchase, plus the costs required to bring them into operation, less the amount of accumulated amortization and any impairment losses. Signi\ufb01cant subsequent expenditure is capitalized when it increases the performance of the software beyond its original speci\ufb01cation. Software programs are amortized using the straight-line method over a period of three to ten years. Their residual value is considered to be zero, \u2022 internally generated software programs arising from development. Their value includes the costs incurred in their development, such as payroll costs, materials, services and any expenditure incurred during the development of the software in order to make it operational. Internally generated intangible assets are amortized using the straight-line method over a period of \ufb01ve to ten years. Costs incurred in the development of software controlled by the Group are recognized as intangible assets when the following conditions apply: o the technical feasibility of completing the intangible asset to make it ready for use or sale, o the intention of the entity to complete the intangible asset so that it can be used or sold, o its ability to sell or use it, o that the intangible asset will generate future economic bene\ufb01ts, o the adequacy of technical, \ufb01nancial and other resources to complete the development, o its ability to measure reliably the expenditure attributable to the intangible asset during the development period \u2022 Trademarks/brand names, which are initially recognized at acquisition cost or at fair value when arising from business combinations, as part of the purchase price allocation to the identi\ufb01able assets and liabilities of the acquired entities. These assets are subsequently measured at cost or at their recognized fair value, less accumulated amortisation, where applicable, and any accumulated impairment losses. Trademarks classi\ufb01ed as intangible assets with inde\ufb01nite useful lives are not amortised but are tested for impairment at least annually, or more frequently when events or changes in circumstances indicate potential impairment, at the level of appropriate cash-generating units. Other trade names with \ufb01nite useful lives are amortised on a straight-line basis over their estimated useful lives. \n \n \n 3.3. Tangible assets Tangible fixed assets are initially recognized at cost. Subsequently they are measured at cost less accumulated depreciation and any impairment. Costs incurred in replacing components of property, plant and equipment are capitalized. Other subsequent expenditure incurred in respect of property, plant and equipment is capitalized only when it increases the future economic benefits expected to flow from the use of the affected assets. All other expenditure on the maintenance, repair, etc. of fixed assets is charged to the income statement as an expense when incurred. Depreciation is charged to the profit and loss account using the straight-line method over the expected useful life of the fixed assets. The estimated useful lives, by category of fixed assets, are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Buildings & Technical works 4-60 years
Machinery & Mechanical equipment 5-30 years
Vehicles 2-14 years
Furniture and fixtures 3-25 years
\n Upon the disposal of property, plant and equipment, differences between the consideration received and the carrying amount are recognized as gains or losses in the income statement. Repairs and maintenance are charged to expenses in the period to which they relate. \n \n \n \n The residual values and useful lives of property, plant and equipment may be reviewed and adjusted, if necessary, at each balance sheet date. When the carrying amounts of property, plant and equipment exceed their recoverable amount, the difference (impairment loss) is recognized immediately as an expense in profit or loss. The recoverable amount is determined as the higher of fair value less costs to sell and value in use, in accordance with IAS 36. \n \n \n 3.4. Goodwill Goodwill represents the difference between the acquisition cost and the fair value of the Company\u2019s share of the identifiable net assets of the acquired entity at the acquisition date. Goodwill arising from the acquisition of subsidiaries is recognized as a separate intangible asset in the consolidated financial statements, while goodwill arising from acquisitions of associates is included in the line item \u201cInvestments in associates.\u201d Goodwill is not amortized but is tested for impairment annually, or more frequently when events or changes in circumstances indicate a potential impairment in its carrying amount compared to its recoverable amount. It is carried at cost, less any accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. For impairment testing purposes, goodwill is allocated to cash-generating units (CGUs) or groups of CGUs that are expected to benefit from the synergies of the related business combination. An impairment loss is recognized when the carrying amount of a CGU (including goodwill) exceeds its recoverable amount, as determined in accordance with IAS 36. Impairment losses on goodwill are recognized in profit or loss when incurred and are not reversed in subsequent periods. Gains and losses on the disposal of a business include the carrying amount of the goodwill attributable to the business sold. \n 3.5. Non-financial assets Non-financial assets, other than investment property, inventories and deferred tax assets, are reviewed at each financial statement date to determine whether there is objective evidence of impairment, if any, then the recoverable amount of these assets is calculated. Intangible assets with an indefinite useful life or intangible assets with a finite useful life that are not yet available for use are tested at least annually whether or not there is any indication. An impairment loss is recognized immediately in the statement of comprehensive income. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. For value in use, the estimated future cash flows are discounted to present value using a pre-tax factor that reflects current market assessments of the time value of money and the risks associated with the asset. For an asset that does not generate significant independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs. An impairment loss recognized in prior periods is reassessed in each financial year for any indication of impairment and offset if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the carrying amount of the asset does not exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized. An impairment loss relating to goodwill is not offset. \n \n 3.6. Other financial assets Financial assets classified under the category \u201cOther financial assets\u201d include equity interests of less than 10% in companies not listed on a stock exchange. These investments are measured at fair value in accordance with IFRS 9. Given that no recent observable market prices or other reliable inputs are available for the estimation of fair value, acquisition cost, less any impairment losses, is used, as fair value cannot be measured reliably and is considered to represent the best available estimate of fair value. \n \n \n \n 3.7. Financial instruments A financial instrument is any contract that creates a financial asset in one entity and a financial liability or an equity instrument in another entity. 3.7.1. Initial recognition and derecognition A financial asset or a financial liability is recognized in the Statement of Financial Position when, and only when, the Company becomes a party to the financial instrument. A financial asset is derecognized from the Statement of Financial Position when the contractual rights to the cash flows of the asset expire, or when the Company transfers the financial asset and substantially all the risks and rewards of ownership. A financial liability (or part of a financial liability) is derecognized from the statement of financial position when, and only when, the obligation specified in the contract is discharged, cancelled or expires. 3.7.2. Classification and Measurement of Financial Assets Except for trade receivables that do not contain a significant financing component and are measured on a transaction price basis in accordance with IFRS 15, financial assets are initially measured at fair value plus the related transaction costs, except financial assets measured at fair value through profit or loss. Financial assets, other than those designated and effective hedging instruments, are classified into the following categories: a. financial assets at amortized cost, b. financial assets at fair value through profit or loss; and c. financial assets at fair value through other comprehensive income. The classification is determined based on the Company's business model for managing financial assets, and the characteristics of their contractual cash flows. All income and expenses related to financial assets recognized in the income statement are included in \"Other comprehensive income\", \"Financial expenses\" and \"Financial income\", except for impairment of trade receivables which is included in operating income. 3.7.3. Subsequent measurement of financial assets A financial asset is subsequently measured at fair value through profit or loss, amortized cost or fair value through other comprehensive income. Classification is based on two criteria: i. the business model for managing a financial asset, i.e. whether the objective is to hold it to collect contractual cash flows or to collect contractual cash flows and to sell financial assets; and ii. whether the contractual cash flows of the financial asset consist solely of the repayment of principal and interest on the outstanding balance (the 'SPPI' criterion). The measurement category at amortized cost includes non-derivative financial assets with fixed or determinable contractual cash flows, which are held within a \u201chold to collect\u201d business model and meet the SPPI criterion. Following initial recognition, these assets are measured at amortized cost using the effective interest method. In cases where the impact of discounting is immaterial, discounting is not applied. For debt financial assets measured at fair value through other comprehensive income (FVOCI), changes in fair value are recognized in other comprehensive income and are reclassified to profit or loss upon derecognition of the financial instruments or upon recognition of an impairment loss. Equity instruments for which an irrevocable election has been made to measure them at fair value through other comprehensive income recognize changes in fair value in other comprehensive income, without recycling to profit or loss upon derecognition. \n \n \n \n Financial assets measured at fair value through profit or loss (FVTPL) are measured at fair value, and changes in fair value are recognized in profit or loss. Fair value is determined by reference to transactions in an active market or, where no active market exists, through the use of valuation techniques. \n \n 3.7.4. Impairment of financial assets The Company recognizes provisions for impairment for expected credit losses for all financial assets, except those measured at fair value through profit or loss. The objective of the impairment requirements in IFRS 9 is to recognize expected credit losses over the entire life of a financial instrument whose credit risk has increased since initial recognition, regardless of whether the assessment is made on a collective or individual basis, using all information that can be gathered, based on both historical and current data and evidence of reasonable future estimates. In applying the above approach, a distinction is made between: \u2022 \ufb01nancial assets whose credit risk has not deteriorated signi\ufb01cantly since initial recognition or which have a low credit risk at the reporting date (Stage 1), \u2022 \ufb01nancial assets whose credit risk has deteriorated signi\ufb01cantly since initial recognition, and which do not have a low credit risk (Stage 2), \u2022 \ufb01nancial assets for which there is objective evidence of impairment at the reporting date (Stage 3). For financial assets included in Stage 1, expected credit losses are recognized for the period of the next twelve months, while for those included in Stage 2 or Stage 3, expected credit losses are recognized over the entire life of the financial asset. Expected credit losses are based on the difference between the contractual cash flows and the cash flows the Company expects to receive. The difference is discounted using an estimate of the initial effective interest rate of the financial asset. The Company applies the simplified approach of the Standard to contract assets, trade receivables and lease receivables by calculating expected credit losses over the life of the above assets. In this case, the expected credit losses represent the expected shortfall in contractual cash flows, taking into account the possibility of default at any point in the life of the financial instrument. In calculating expected credit losses, the Company uses a provision table having grouped the above financial instruments based on the nature and maturity of the balances and taking into account available historical data in relation to the debtors, adjusted for future factors in relation to the debtors and the economic environment. \n \n \n 3.7.5. Classification and measurement of Financial Liabilities The financial liabilities of the Company and its investments include mainly bank loans. Borrowings are initially recognized at cost, which is the fair value of the consideration received other than issue costs related to the borrowing. Subsequent to initial recognition, loans are measured at amortized cost using the effective interest rate method. Loans are classified as current liabilities unless the Company unconditionally retains the right to defer settlement of the liability for at least 12 months after the reporting date of the financial statements. Financial liabilities may be classified upon initial recognition as at fair value through profit or loss if the following criteria are met: a) The classi\ufb01cation reverses or signi\ufb01cantly reduces the e\ufb00ects of an accounting mismatch that would arise if the liability had been measured at amortized cost, b) These liabilities are part of a group of liabilities that are managed or evaluated for performance on a fair value basis in accordance with the Company's \ufb01nancial risk management strategies. c) The \ufb01nancial liability contains an embedded derivative that is classi\ufb01ed and valued separately. \n 3.7.6. Classification and measurement of subsidiaries call and put options The Company recognizes call options held by non-controlling interests to purchase shares in a subsidiary from the Company, as well as put options held by non-controlling interests to sell shares in a subsidiary to the Company, as \n \n \n \n \ufb01nancial assets and \ufb01nancial liabilities at fair value through pro\ufb01t or loss in the Company's separate \ufb01nancial statements. Subsequently, any changes in fair value are recognized in the income statement. When a call option or put option expires without being exercised, the \ufb01nancial asset or \ufb01nancial liability is derecognized, and the corresponding loss or gain is recognized in the income statement. When a call option or put option is exercised, the \ufb01nancial asset or \ufb01nancial liability is derecognized, resulting in a corresponding change in the cost of acquiring the investment. A \ufb01nancial liability to purchase shares in a subsidiary company arising from the company's call options or sale of non-controlling interests in the shares of the subsidiary company at the present value of the contract price is initially recognized in consolidation. The Company then determines whether the risks and rewards associated with non- controlling interests are transferred to the Company. If the risks and rewards remain with the non-controlling interests, the liability will reduce the company's reserves. Conversely, if the risks and rewards are transferred to the company, the non-controlling interests will be reduced. The \ufb01nancial liability is remeasured at each reporting period, and the di\ufb00erence is recognized directly in equity as a transaction with the non-controlling interests. This does not result in a loss of control in the subsidiary, as de\ufb01ned in paragraph 23 of IFRS 10. \n \n 3.7.7. Fair value measurement methods The fair values of financial assets and financial liabilities traded in active markets are determined by reference to current bid prices without deducting selling costs. For non-traded items, fair values are determined using generally accepted valuation techniques such as analysis of recent transactions, comparable traded items, derivative pricing models and cash flow discounting. The Company and its investments in accordance with the requirements of IFRS 9 at the end of each financial statement reporting period perform the required calculations with respect to the determination of the fair value of its financial instruments. Investments relating to listed shares on domestic and foreign stock exchanges are valued on the basis of the quoted market prices of these shares. Investments in unquoted shares are valued using generally accepted valuation models which sometimes include inputs based on observable market data and sometimes based on unobservable inputs. \n \n \n 3.7.8. Derecognition A financial asset is derecognized when the Company or its investments lose control of the contractual rights contained in the asset. This occurs when the rights expire or are transferred and the Company or its investments have transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognized when the contractual obligation of the Company and its investments to pay cash or other financial instruments expires, is cancelled or extinguished. When an existing financial liability is replaced by another from the same third party (lender) with substantially different terms or when the existing terms of a liability are substantially different than the existing liability is derecognized, the differentiated liability is recognized and the difference between the two is recognized in the income statement. \n \n \n \n 3.8. Offsetting Financial assets and liabilities are offset, and the net amount is recorded in the Statement of Financial Position only when the Company has the legal right and intention to settle the asset and liability simultaneously at the net amount. Expenses and income are offset only if permitted by standards or when they relate to gains or losses arising from a group of similar transactions, such as trading portfolio transactions. \n \n \n \n 3.9. Inventory Inventories are measured at the lower of cost and net realizable value. The cost of inventories is determined per investment/category of inventory and according to their nature, using accepted measurement methods consistent with the applicable financial reporting framework. The cost of finished and work-in-progress inventories includes the cost of raw materials, direct labor costs, other direct costs, and an allocation of manufacturing overheads. Finance costs are not included in the cost of inventories. Net realizable value is estimated based on current prices and represents the estimated selling price of inventories in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale, including direct selling expenses where applicable. The Group uses, depending on the nature and use of inventories, either the FIFO method or the weighted average cost method to determine cost. The accounting policies of subsidiaries have been aligned, where necessary, to ensure consistency with those applied by the parent Company. \n \n \n 3.10. Cash and cash equivalents Cash and cash equivalents include cash available, demand deposits, time deposits and other highly liquid investments, which have a maturity period of up to three months, are readily convertible to specific amounts of cash and are subject to an insignificant risk of changes in value. Restricted deposits represent cash and cash equivalents that are not readily available for use by the Company and its investments. Escrowed deposits are included in \"Other current receivables\". Overdraft accounts are included in the line item \"Short-term borrowings\". For the purposes of preparing the Statement of Cash Flows, cash and cash equivalents include cash and deposits with banks and cash and cash equivalents as identified above. Restricted bank balances are excluded from the definition of cash and cash equivalents for the purposes of the statement of cash flows. \n \n \n 3.11. Share Capital Ordinary shares are classified under Equity. Direct share issue costs, net of related income tax, are shown as a reduction in the Company's Equity. On acquisition of treasury shares, the consideration paid, including related costs, is recorded as a deduction from equity in a separate item \"Treasury shares reserve\u201d. \n \n \n 3.12. Income Tax The income tax charge for the year consists of current tax and deferred tax, i.e., taxes (or tax credits) relating to profits or losses recognized in the current year, but which will be charged in future years. Income tax is recognized in the statement of comprehensive income, except for that tax relating to transactions that have been charged or credited directly to equity, in which case it is charged or credited, by analogy, directly to equity. 3.12.1. Current Income Tax The current tax asset or liability comprises amounts receivable from or payable to the tax authorities relating to the current or prior reporting periods that have not been settled as of the reporting date. The relevant amounts are calculated based on the tax rates and tax laws in force at the reporting date and on the taxable profits of each period. The current tax asset or liability also includes estimated obligations arising from tax uncertainties and expected additional taxes and surcharges that are anticipated to be assessed in future tax audits. Current income tax is recognized as income or expense in the statement of profit or loss. Exceptionally, income tax relating to transactions or events whose effects are recognized directly in equity or in other comprehensive income is recognized accordingly directly in equity or through other comprehensive income. \n \n \n \n \n 3.12.2. Deferred Income Tax Deferred income tax is determined using the liability method, based on temporary differences between the carrying amounts and tax bases of assets and liabilities, using tax rates expected to apply when the carrying amounts of assets and liabilities are recovered and settled. Deferred tax assets are recognized to the extent that it is expected that a future taxable profit will be available against which the temporary differences arising from them can be utilized. The deferred tax asset is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the utilization of the benefit of part or all of that deferred tax asset. Deferred tax liabilities are recognized for all taxable temporary differences. For tax losses that can be carried forward to future periods, deferred tax assets are recognized to the extent that it is expected that a corresponding taxable profit will be available within the period in which the tax losses carried forward are expected to be offset. \n \n \n \n 3.13. Employee benefits The Company and its investments make contributions to employee post-employment benefit plans in accordance with applicable legislation and Group practices. These plans are divided into defined benefit plans and defined contribution plans. 3.13.1. Defined contribution plan Defined contribution plans relate to contributions to insurance funds and/or group pension schemes that are independent of the Company and its investments, for post-employment benefits, under which the obligation of the Company and its investments is limited solely to the payment of the agreed contributions. The Company and its investments have no further legal or constructive obligation to pay additional future benefits in the event that the funds do not hold sufficient assets. These contributions are recognized as an employee expense in the statement of comprehensive income on an accrual basis. 3.13.2. Defined benefit plan In accordance with Laws 2112/1920 and 4093/2012, the Company and its investments are required to pay lump- sum compensation to employees upon termination of employment or retirement. The amount of compensation payable depends on years of service, level of remuneration, and the manner of termination (dismissal or retirement). Entitlement to these benefits is accrued through their allocation over the last 16 years prior to the employees\u2019 retirement date, in accordance with the scale defined by Law 4093/2012. The liability recognized in the statement of financial position for defined benefit plans represents the present value of the defined benefit obligation, less the fair value of any plan assets (such as reserves from contributions to insurance companies), adjusted for any actuarial gains or losses and past service cost. The defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method. A defined benefit plan determines, based on various parameters such as age, years of service, and salary, specific obligations for benefits payable. The cost of defined benefit plans recognized in the statement of comprehensive income includes current service cost, past service cost, and the related net financial cost (interest on the net defined benefit liability/asset). Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are recognized in \u201cOther comprehensive income\u201d and are not reclassified to profit or loss in subsequent periods, in accordance with IAS 19 (revised). Past service cost is recognized in profit or loss at the earlier of the date of the plan amendment or curtailment and the date when the related restructuring or termination benefit is recognized. \n \n \n \n 3.13.3. Short-term employee benefits Short-term employee benefits include salaries, wages, employer social security contributions, short-term bonuses, and other benefits expected to be fully settled within twelve months after the end of the reporting period in which the employees render the related services. These benefits are recognized as employee expenses in the statement of comprehensive income when incurred, on an accrual basis, while the related liability is recognized at the undiscounted amount expected to be paid. As settlement occurs within twelve months, these amounts are not discounted. \n \n \n 3.14. Grants The Company and its investments recognize government grants that meet the following cumulative criteria: a) there is a reasonable certainty that the entity has complied or will comply with the terms of the grant and b) it is probable that the grant will be received. Grants are recorded at fair value and recognized in income on a systematic basis, based on the principle of matching grants with the related costs that they subsidize. Grants related to assets are included in long-term liabilities and are recognized in income on a systematic and rational basis over the useful life of the asset. \n \n \n 3.15. Revenue recognition The Company and its investments adopting IFRS recognize revenue from contracts with customers based on the following five-step approach: Step 1: Identification of contracts with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocation of the transaction price to the performance obligations in the contract Step 5: Recognition of revenue when (or as) a performance obligation is satisfied. The transaction price is the amount of consideration in a contract to which the Company and its investments expect to be entitled in exchange for the transfer of promised goods or services to a customer, excluding amounts received on behalf of third parties (value added tax, other sales taxes). If the consideration is variable, the Company and its investments estimate the amount of consideration to which it will be entitled for the transfer of the promised goods or services using the expected value method or the most likely amount method. The transaction price is usually allocated to the individual performance commitments based on the relative stand-alone selling prices of each distinct good or service promised in the contract. Revenue is recognized when the related performance obligations are fulfilled, either at a specific point in time (usually for promises to give goods to a customer) or over time (usually for promises to provide services to a customer). The Company and its investments recognize a contractual obligation for amounts received from customers (prepayments) that relate to unfulfilled performance obligations and when it retains a right to a price that is unconditional (deferred revenue) before the performance obligations are fulfilled and the goods or services are transferred. The contractual obligation is derecognized when the performance obligations are discharged, and the revenue is recognized in the income statement. The Company and its investments recognize a receivable from a customer when there is an unconditional right to receive the consideration for the executed performance obligations to the customer. \n \n \n \n Similarly, the Company and its investments recognize a contract asset when it has satisfied the performance obligations before the customer pays or before payment is due, for example when goods or services are transferred to the customer before the Company and its investments have the right to issue an invoice. The categories of revenue are shown below as follows: 3.15.1. Sale of goods Sales of goods (clothing, footwear and other retail products, frozen and other food products, IT equipment, etc.) are recognized as revenue when control of the goods is transferred to the customer, usually upon delivery of the goods at the store, at the point of sale, or at the customer\u2019s premises, depending on the terms of sale. Revenue is recognized at the amount of the transaction price that the Company and its investments expect to be entitled to, net of any discounts, returns, and other elements of variable consideration. Retail sales in stores are primarily made through cash or debit/credit cards. In these cases, the revenue recognized is the gross amount collected from the customer, including card fees, which are recognized as expenses (typically under \u201cFinance expenses\u201d) and not as a reduction of revenue. Wholesale sales are recognized at the point in time when the customer obtains control of the goods, based on the agreed delivery terms (e.g., upon delivery to the customer\u2019s warehouse or to the carrier). 3.15.2. Provision of services Revenue from the provision of services (IT services, maintenance, technical support, consulting services, and other services) is recognized over time, provided that the customer simultaneously receives and consumes the benefits of the service as it is performed, or the Company creates an asset that is controlled by the customer, or the asset has no alternative use and the Company has an enforceable right to payment for the performance completed to date. When revenue is recognized over time, progress toward satisfying the relevant performance obligation is generally measured using the cost-to-cost method, i.e., based on the ratio of costs incurred up to the reporting date to the estimated total cost of the service. In cases where the provision of services is short-term or the stage of completion cannot be reliably measured, revenue is recognized only to the extent that the costs incurred are expected to be recoverable. 3.15.3. Interest Income Interest income is recognized on a time-proportion basis using the effective interest method on the amortized cost of the related financial asset, in accordance with IFRS 9. Such income includes, among others, interest from deposits and investments in debt instruments. 3.15.4. Income from royalties Income from royalties is recognized on an accrual basis, in accordance with the substance of the relevant agreements and IFRS 15. Where the consideration depends on sales- or usage-based royalties, revenue is recognized when the underlying usage or sale by the counterparty occurs. 3.15.5. Dividends Dividend income is recognized when the right of the Company and its investments to receive payment is established, i.e., when the distribution is approved by the competent body of the issuing company.\n \n \n 3.16. Expenses recognition Expenses are recognized in the statement of comprehensive income on an accrual basis, i.e., in the period in which they are incurred and matched with the related revenues, regardless of the timing of their settlement. Interest expenses are also recognized on an accrual basis using the effective interest method on the amortized cost of the related financial liabilities, in accordance with IFRS 9. \n \n \n \n 3.17. Earnings per share Basic earnings per share are calculated by dividing the net profit attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during each accounting period, excluding the average number of ordinary shares acquired as treasury shares. Diluted earnings per share are calculated in the same manner, adjusting both earnings and the weighted average number of ordinary shares outstanding for the effect of all potential dilutive instruments (such as employee share- based payment plans), to the extent that they are dilutive. \n \n \n 3.18. Leases 3.18.1. The Company and its investments as lessees At the inception of a contract, the Company and its investments assess whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of a recognized asset for a specified period in exchange for consideration. The Company and its investments recognize lease liabilities for lease payments and right-of-use assets representing the right to use the underlying assets. ii. Right-of-use assets The Company and its investments recognize right-of-use assets at the commencement date of the lease term (i.e. the date the underlying asset is available for use). With respect to subsequent measurement, the Company and its investments apply the cost method for measuring right-of-use leased assets. The right to use leased assets is measured at cost after deducting accumulated depreciation and accumulated impairment losses and is revalued due to remeasurement of the lease liability. Right-of-use assets are depreciated using the straight-line method over the shorter of the lease term and their useful lives. ii. Lease liabilities At the commencement date of the lease, the Company and its investments measure the lease liability at the present value of the lease payments to be made over the lease term. These payments include fixed contractual lease payments and variable lease payments that depend on an index. Variable lease payments that do not depend on an index are recognized as an expense in the period in which the event or condition that triggers the payment occurs. Interest expense is recognized on the lease liabilities and the carrying amount is reduced to reflect the lease payments. In the event of reassessments or modifications, the carrying amount of the lease liabilities shall be adjusted to reflect the amount of the lease payments. 3.18.2. The Company and its investments as lessors Leases in which the Company and its investments as lessor do not transfer substantially all the economic benefits and risks of ownership of the leased asset are classified as operating leases. When assets are leased under operating leases, the asset is included in the statement of financial position based on the nature of the asset. Rental income from operating leases is recognized in accordance with the terms of the lease using the straight-line method. A lease that transfers substantially all the economic benefits and risks of ownership of the leased asset is classified as a finance lease. Assets held under a finance lease are derecognized and the lessor recognizes a receivable equal to the net investment in the lease. The lease receivable is discounted using the effective interest method and the carrying amount is adjusted accordingly. \n \n \n 3.19. Distribution of dividends The distribution of dividends to the shareholders of the parent is recognized as a liability in the financial statements when the distribution is approved by the General Meeting of Shareholders. \n \n \n \n 3.20. Provisions Provisions are recognized when it is probable that a present obligation will result in an outflow of economic resources, and this can be estimated reliably. The timing or amount of the outflow may be uncertain. A present obligation arises from the existence of a legal or constructive obligation that has arisen from past events. The provision represents the best estimate of the expenses required to settle the present obligation at the reporting date. Any provision made is used only for the costs for which it was originally established. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. Provisions are measured at the expected cost required to settle the present obligation based on the most reliable evidence available at the balance sheet date, including the risks and uncertainties surrounding the present obligation. When the effect of the time value of money is significant, the amount of the provision is the present value of the outflow expected to be required to settle the obligation. When the discounting method is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognized as a financial expense in profit or loss. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. \n \n \n 3.21. Contingent liabilities Contingent liabilities are not recognized in the financial statements but are disclosed unless the probability of an outflow of resources embodying economic benefits is remote. There are no contingent liabilities as at 31.12.2025 and 31.12.2024 for the Company and its investments. 3.22. Contingent assets Potential inflows of economic benefits for the Company and its investments that do not qualify as an asset are considered contingent assets and are disclosed in the notes to the financial statements. There are no contingent assets as of December 31, 2025, and December 31, 2024, for the Company and its investments. \n 3.23. Disclosures of comparative restatements Where necessary, prior period comparative information is restated to re\ufb02ect changes in the current period . presentation\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716114844511": { "value": "\n 3.1. Consolidation \n \n 3.1.1. Subsidiaries Subsidiaries (hereinafter referred to as \"Investments\") are companies over which the Company exercises, directly or indirectly, control over their financial and operating policies and which are generally accompanied by a shareholding of more than 50% of the voting rights. Investments are fully consolidated (total consolidation) from the date on which control is transferred to the Company and cease to be consolidated from the date on which control ceases. Acquisitions of investments are accounted for using the purchase method. The cost of an investment is measured at the fair value of the assets transferred, shares issued, and liabilities assumed at the date of acquisition. Identifiable assets, liabilities and contingent liabilities acquired in a business combination are measured at their fair values at the acquisition date, irrespective of the ownership interest. The excess of the cost of acquisition over the fair value of the identifiable net assets acquired is recognized as an unamortized intangible asset subject to annual impairment testing. The bargain purchase gain is recognized immediately in profit or loss as a gain. Intercompany transactions, balances and unrealized gains arising from transactions between the Company\u2019s investments are eliminated. The accounting policies of the investments have been adjusted, where necessary, so as to be consistent with those adopted by the Company. In the parent Company's financial statements, investments are measured at cost less any accumulated impairment loss. \n \n \n 3.1.2. Associates Associates are the companies in which the Company and its investments hold directly or indirectly (e.g. through subsidiaries) at least 20% and up to 50% of the voting rights and exercise significant influence over them without qualifying as either a subsidiary or a member of a joint venture. Associates in the consolidated financial statements are initially recognized at cost and subsequently measured using the equity method. At the end of each financial year, the cost is increased by the investee's proportionate share of the changes in the investee's net assets and decreased by the dividends received from the associate. The share of the associate's share of profits or losses is recognized in profit or loss and its share of the change in reserves is recognized in reserves. Companies cease to be recognized as associates when the Company and its investments cease to exercise significant influence over them. The Company does not apply the equity method to certain immaterial associates where its impact is considered not significant for the fair presentation of the consolidated financial statements; in such cases, the respective investments are measured at cost, less any impairment losses. In the financial statements of the parent company, associates are valued at cost less any accumulated impairment loss.\n \n \n \n 3.1.3. Non-controlling interests Non-controlling interests are the part of the equity of a subsidiary that is not attributable, directly or indirectly, to the parent undertaking. For each business combination, the Group determines whether to measure non- controlling interests in the acquiree at fair value or at the Group\u2019s proportionate share of the acquiree\u2019s identifiable net assets. Losses relating to the non-controlling interests (minority interests) of a subsidiary may exceed the non- controlling interests' rights to the subsidiary's equity. Profit or loss and each component of other comprehensive income is attributed to both the owners of the parent and the non-controlling interests, even if this results in the non-controlling interests having a deficit. Changes in a parent's ownership rights in a subsidiary that do not result in a loss of control are accounted for as equity transactions (i.e. transactions with owners in their capacity as owners). \n \n \n 3.1.4. Business Combinations under common control In transactions involving business combinations or entities under common control, which are excluded from the scope of IFRS 3 \u201cBusiness Combinations\u201d, the Group applies the pooling of interests method. Under this method, the assets and liabilities of the combined entities are recognized in the Group\u2019s books at their carrying amounts (book values), as presented in the financial statements of the controlling parent and/or the entities involved. This policy is applied to combinations under common control where Management considers, based on specific criteria, that the acquisition method may not be appropriate and that a book-value (pooling of interests) approach better reflects the economic substance of the transaction. For comparability purposes, comparative information is restated where necessary, so that the combination under common control is presented as if it had occurred from the beginning of the earliest comparative period presented. 3.1.5. Foreign currency conversion The financial statements of the Company and its investments are measured using the currency of the primary economic environment in which they operate (functional currency). The consolidated financial statements are presented in Euro (\u20ac), which is the functional and presentation currency of the Parent Company and all its investments domiciled in Greece. Transactions in foreign currency are translated into the functional currency of the investments using the current exchange rates prevailing at the date of the transactions. Foreign exchange gains and losses arising from the settlement of such transactions during the period and from the translation of foreign currency denominated monetary items at the exchange rates prevailing at the balance sheet date are recognized in the income statement. Exchange differences on non-monetary items measured at fair value are considered to be part of fair value and are therefore recorded where the fair value differences are recorded. On consolidation, the operating results and equity of all the Company's investments whose functional currency is different from the parent's presentation currency are translated into the parent's presentation currency as follows: \u2022 assets and liabilities items for each statement of \ufb01nancial position are presented and translated at the exchange rate at the reporting date, \u2022 equity items are translated at the exchange rates prevailing at the date on which they arose, \u2022 income and expenses in the income statement of each investment are translated at the average exchange rate between the beginning of the \ufb01nancial year and the balance sheet date, \u2022 all exchange di\ufb00erences arising from the above are recorded in the equity items \"subsidiaries foreign currency balance sheet translation reserves\". Goodwill and fair value adjustments arising on the acquisition of foreign subsidiaries are treated as assets and liabilities of the foreign entities and are translated into the presentation currency using the exchange rate prevailing at the reporting date. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716115527831": { "value": "\n 3.1.1. Subsidiaries Subsidiaries (hereinafter referred to as \"Investments\") are companies over which the Company exercises, directly or indirectly, control over their financial and operating policies and which are generally accompanied by a shareholding of more than 50% of the voting rights. Investments are fully consolidated (total consolidation) from the date on which control is transferred to the Company and cease to be consolidated from the date on which control ceases. Acquisitions of investments are accounted for using the purchase method. The cost of an investment is measured at the fair value of the assets transferred, shares issued, and liabilities assumed at the date of acquisition. Identifiable assets, liabilities and contingent liabilities acquired in a business combination are measured at their fair values at the acquisition date, irrespective of the ownership interest. The excess of the cost of acquisition over the fair value of the identifiable net assets acquired is recognized as an unamortized intangible asset subject to annual impairment testing. The bargain purchase gain is recognized immediately in profit or loss as a gain. Intercompany transactions, balances and unrealized gains arising from transactions between the Company\u2019s investments are eliminated. The accounting policies of the investments have been adjusted, where necessary, so as to be consistent with those adopted by the Company. In the parent Company's financial statements, investments are measured at cost less any accumulated impairment loss. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716115704559": { "value": "\n 3.1.2. Associates Associates are the companies in which the Company and its investments hold directly or indirectly (e.g. through subsidiaries) at least 20% and up to 50% of the voting rights and exercise significant influence over them without qualifying as either a subsidiary or a member of a joint venture. Associates in the consolidated financial statements are initially recognized at cost and subsequently measured using the equity method. At the end of each financial year, the cost is increased by the investee's proportionate share of the changes in the investee's net assets and decreased by the dividends received from the associate. The share of the associate's share of profits or losses is recognized in profit or loss and its share of the change in reserves is recognized in reserves. Companies cease to be recognized as associates when the Company and its investments cease to exercise significant influence over them. The Company does not apply the equity method to certain immaterial associates where its impact is considered not significant for the fair presentation of the consolidated financial statements; in such cases, the respective investments are measured at cost, less any impairment losses. In the financial statements of the parent company, associates are valued at cost less any accumulated impairment loss.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716115732761": { "value": "\n 3.1.3. Non-controlling interests Non-controlling interests are the part of the equity of a subsidiary that is not attributable, directly or indirectly, to the parent undertaking. For each business combination, the Group determines whether to measure non- controlling interests in the acquiree at fair value or at the Group\u2019s proportionate share of the acquiree\u2019s identifiable net assets. Losses relating to the non-controlling interests (minority interests) of a subsidiary may exceed the non- controlling interests' rights to the subsidiary's equity. Profit or loss and each component of other comprehensive income is attributed to both the owners of the parent and the non-controlling interests, even if this results in the non-controlling interests having a deficit. Changes in a parent's ownership rights in a subsidiary that do not result in a loss of control are accounted for as equity transactions (i.e. transactions with owners in their capacity as owners). \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716115908300": { "value": "\n 3.1.4. Business Combinations under common control In transactions involving business combinations or entities under common control, which are excluded from the scope of IFRS 3 \u201cBusiness Combinations\u201d, the Group applies the pooling of interests method. Under this method, the assets and liabilities of the combined entities are recognized in the Group\u2019s books at their carrying amounts (book values), as presented in the financial statements of the controlling parent and/or the entities involved. This policy is applied to combinations under common control where Management considers, based on specific criteria, that the acquisition method may not be appropriate and that a book-value (pooling of interests) approach better reflects the economic substance of the transaction. For comparability purposes, comparative information is restated where necessary, so that the combination under common control is presented as if it had occurred from the beginning of the earliest comparative period presented. 3.1.5. Foreign currency conversion The financial statements of the Company and its investments are measured using the currency of the primary economic environment in which they operate (functional currency). The consolidated financial statements are presented in Euro (\u20ac), which is the functional and presentation currency of the Parent Company and all its investments domiciled in Greece. Transactions in foreign currency are translated into the functional currency of the investments using the current exchange rates prevailing at the date of the transactions. Foreign exchange gains and losses arising from the settlement of such transactions during the period and from the translation of foreign currency denominated monetary items at the exchange rates prevailing at the balance sheet date are recognized in the income statement. Exchange differences on non-monetary items measured at fair value are considered to be part of fair value and are therefore recorded where the fair value differences are recorded. On consolidation, the operating results and equity of all the Company's investments whose functional currency is different from the parent's presentation currency are translated into the parent's presentation currency as follows: \u2022 assets and liabilities items for each statement of \ufb01nancial position are presented and translated at the exchange rate at the reporting date, \u2022 equity items are translated at the exchange rates prevailing at the date on which they arose, \u2022 income and expenses in the income statement of each investment are translated at the average exchange rate between the beginning of the \ufb01nancial year and the balance sheet date, \u2022 all exchange di\ufb00erences arising from the above are recorded in the equity items \"subsidiaries foreign currency balance sheet translation reserves\". Goodwill and fair value adjustments arising on the acquisition of foreign subsidiaries are treated as assets and liabilities of the foreign entities and are translated into the presentation currency using the exchange rate prevailing at the reporting date. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260721010003528": { "value": "Greece", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260721010044979": { "value": "Greece", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260721010124622": { "value": "Greece", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716120618403": { "value": "\n 3.2. Intangible Assets Intangible assets relate to: \u2022 externally acquired software programs, the value of which includes the cost of their purchase, plus the costs required to bring them into operation, less the amount of accumulated amortization and any impairment losses. Signi\ufb01cant subsequent expenditure is capitalized when it increases the performance of the software beyond its original speci\ufb01cation. Software programs are amortized using the straight-line method over a period of three to ten years. Their residual value is considered to be zero, \u2022 internally generated software programs arising from development. Their value includes the costs incurred in their development, such as payroll costs, materials, services and any expenditure incurred during the development of the software in order to make it operational. Internally generated intangible assets are amortized using the straight-line method over a period of \ufb01ve to ten years. Costs incurred in the development of software controlled by the Group are recognized as intangible assets when the following conditions apply: o the technical feasibility of completing the intangible asset to make it ready for use or sale, o the intention of the entity to complete the intangible asset so that it can be used or sold, o its ability to sell or use it, o that the intangible asset will generate future economic bene\ufb01ts, o the adequacy of technical, \ufb01nancial and other resources to complete the development, o its ability to measure reliably the expenditure attributable to the intangible asset during the development period \u2022 Trademarks/brand names, which are initially recognized at acquisition cost or at fair value when arising from business combinations, as part of the purchase price allocation to the identi\ufb01able assets and liabilities of the acquired entities. These assets are subsequently measured at cost or at their recognized fair value, less accumulated amortisation, where applicable, and any accumulated impairment losses. Trademarks classi\ufb01ed as intangible assets with inde\ufb01nite useful lives are not amortised but are tested for impairment at least annually, or more frequently when events or changes in circumstances indicate potential impairment, at the level of appropriate cash-generating units. Other trade names with \ufb01nite useful lives are amortised on a straight-line basis over their estimated useful lives. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716120720172": { "value": "\n 3.3. Tangible assets Tangible fixed assets are initially recognized at cost. Subsequently they are measured at cost less accumulated depreciation and any impairment. Costs incurred in replacing components of property, plant and equipment are capitalized. Other subsequent expenditure incurred in respect of property, plant and equipment is capitalized only when it increases the future economic benefits expected to flow from the use of the affected assets. All other expenditure on the maintenance, repair, etc. of fixed assets is charged to the income statement as an expense when incurred. Depreciation is charged to the profit and loss account using the straight-line method over the expected useful life of the fixed assets. The estimated useful lives, by category of fixed assets, are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Buildings & Technical works 4-60 years
Machinery & Mechanical equipment 5-30 years
Vehicles 2-14 years
Furniture and fixtures 3-25 years
\n Upon the disposal of property, plant and equipment, differences between the consideration received and the carrying amount are recognized as gains or losses in the income statement. Repairs and maintenance are charged to expenses in the period to which they relate. \n \n The residual values and useful lives of property, plant and equipment may be reviewed and adjusted, if necessary, at each balance sheet date. When the carrying amounts of property, plant and equipment exceed their recoverable amount, the difference (impairment loss) is recognized immediately as an expense in profit or loss. The recoverable amount is determined as the higher of fair value less costs to sell and value in use, in accordance with IAS 36. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716120827374": { "value": "\n 3.4. Goodwill Goodwill represents the difference between the acquisition cost and the fair value of the Company\u2019s share of the identifiable net assets of the acquired entity at the acquisition date. Goodwill arising from the acquisition of subsidiaries is recognized as a separate intangible asset in the consolidated financial statements, while goodwill arising from acquisitions of associates is included in the line item \u201cInvestments in associates.\u201d Goodwill is not amortized but is tested for impairment annually, or more frequently when events or changes in circumstances indicate a potential impairment in its carrying amount compared to its recoverable amount. It is carried at cost, less any accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. For impairment testing purposes, goodwill is allocated to cash-generating units (CGUs) or groups of CGUs that are expected to benefit from the synergies of the related business combination. An impairment loss is recognized when the carrying amount of a CGU (including goodwill) exceeds its recoverable amount, as determined in accordance with IAS 36. Impairment losses on goodwill are recognized in profit or loss when incurred and are not reversed in subsequent periods. Gains and losses on the disposal of a business include the carrying amount of the goodwill attributable to the business sold. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716120913511": { "value": "\n 3.6. Other financial assets Financial assets classified under the category \u201cOther financial assets\u201d include equity interests of less than 10% in companies not listed on a stock exchange. These investments are measured at fair value in accordance with IFRS 9. Given that no recent observable market prices or other reliable inputs are available for the estimation of fair value, acquisition cost, less any impairment losses, is used, as fair value cannot be measured reliably and is considered to represent the best available estimate of fair value. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716121119750": { "value": "\n 3.7. Financial instruments A financial instrument is any contract that creates a financial asset in one entity and a financial liability or an equity instrument in another entity. 3.7.1. Initial recognition and derecognition A financial asset or a financial liability is recognized in the Statement of Financial Position when, and only when, the Company becomes a party to the financial instrument. A financial asset is derecognized from the Statement of Financial Position when the contractual rights to the cash flows of the asset expire, or when the Company transfers the financial asset and substantially all the risks and rewards of ownership. A financial liability (or part of a financial liability) is derecognized from the statement of financial position when, and only when, the obligation specified in the contract is discharged, cancelled or expires. 3.7.2. Classification and Measurement of Financial Assets Except for trade receivables that do not contain a significant financing component and are measured on a transaction price basis in accordance with IFRS 15, financial assets are initially measured at fair value plus the related transaction costs, except financial assets measured at fair value through profit or loss. Financial assets, other than those designated and effective hedging instruments, are classified into the following categories: a. financial assets at amortized cost, b. financial assets at fair value through profit or loss; and c. financial assets at fair value through other comprehensive income. The classification is determined based on the Company's business model for managing financial assets, and the characteristics of their contractual cash flows. All income and expenses related to financial assets recognized in the income statement are included in \"Other comprehensive income\", \"Financial expenses\" and \"Financial income\", except for impairment of trade receivables which is included in operating income. 3.7.3. Subsequent measurement of financial assets A financial asset is subsequently measured at fair value through profit or loss, amortized cost or fair value through other comprehensive income. Classification is based on two criteria: i. the business model for managing a financial asset, i.e. whether the objective is to hold it to collect contractual cash flows or to collect contractual cash flows and to sell financial assets; and ii. whether the contractual cash flows of the financial asset consist solely of the repayment of principal and interest on the outstanding balance (the 'SPPI' criterion). The measurement category at amortized cost includes non-derivative financial assets with fixed or determinable contractual cash flows, which are held within a \u201chold to collect\u201d business model and meet the SPPI criterion. Following initial recognition, these assets are measured at amortized cost using the effective interest method. In cases where the impact of discounting is immaterial, discounting is not applied. For debt financial assets measured at fair value through other comprehensive income (FVOCI), changes in fair value are recognized in other comprehensive income and are reclassified to profit or loss upon derecognition of the financial instruments or upon recognition of an impairment loss. Equity instruments for which an irrevocable election has been made to measure them at fair value through other comprehensive income recognize changes in fair value in other comprehensive income, without recycling to profit or loss upon derecognition. \n \n Financial assets measured at fair value through profit or loss (FVTPL) are measured at fair value, and changes in fair value are recognized in profit or loss. Fair value is determined by reference to transactions in an active market or, where no active market exists, through the use of valuation techniques. \n \n 3.7.4. Impairment of financial assets The Company recognizes provisions for impairment for expected credit losses for all financial assets, except those measured at fair value through profit or loss. The objective of the impairment requirements in IFRS 9 is to recognize expected credit losses over the entire life of a financial instrument whose credit risk has increased since initial recognition, regardless of whether the assessment is made on a collective or individual basis, using all information that can be gathered, based on both historical and current data and evidence of reasonable future estimates. In applying the above approach, a distinction is made between: \u2022 \ufb01nancial assets whose credit risk has not deteriorated signi\ufb01cantly since initial recognition or which have a low credit risk at the reporting date (Stage 1), \u2022 \ufb01nancial assets whose credit risk has deteriorated signi\ufb01cantly since initial recognition, and which do not have a low credit risk (Stage 2), \u2022 \ufb01nancial assets for which there is objective evidence of impairment at the reporting date (Stage 3). For financial assets included in Stage 1, expected credit losses are recognized for the period of the next twelve months, while for those included in Stage 2 or Stage 3, expected credit losses are recognized over the entire life of the financial asset. Expected credit losses are based on the difference between the contractual cash flows and the cash flows the Company expects to receive. The difference is discounted using an estimate of the initial effective interest rate of the financial asset. The Company applies the simplified approach of the Standard to contract assets, trade receivables and lease receivables by calculating expected credit losses over the life of the above assets. In this case, the expected credit losses represent the expected shortfall in contractual cash flows, taking into account the possibility of default at any point in the life of the financial instrument. In calculating expected credit losses, the Company uses a provision table having grouped the above financial instruments based on the nature and maturity of the balances and taking into account available historical data in relation to the debtors, adjusted for future factors in relation to the debtors and the economic environment. \n \n \n 3.7.5. Classification and measurement of Financial Liabilities The financial liabilities of the Company and its investments include mainly bank loans. Borrowings are initially recognized at cost, which is the fair value of the consideration received other than issue costs related to the borrowing. Subsequent to initial recognition, loans are measured at amortized cost using the effective interest rate method. Loans are classified as current liabilities unless the Company unconditionally retains the right to defer settlement of the liability for at least 12 months after the reporting date of the financial statements. Financial liabilities may be classified upon initial recognition as at fair value through profit or loss if the following criteria are met: a) The classi\ufb01cation reverses or signi\ufb01cantly reduces the e\ufb00ects of an accounting mismatch that would arise if the liability had been measured at amortized cost, b) These liabilities are part of a group of liabilities that are managed or evaluated for performance on a fair value basis in accordance with the Company's \ufb01nancial risk management strategies. c) The \ufb01nancial liability contains an embedded derivative that is classi\ufb01ed and valued separately. \n 3.7.6. Classification and measurement of subsidiaries call and put options The Company recognizes call options held by non-controlling interests to purchase shares in a subsidiary from the Company, as well as put options held by non-controlling interests to sell shares in a subsidiary to the Company, as \n \n \ufb01nancial assets and \ufb01nancial liabilities at fair value through pro\ufb01t or loss in the Company's separate \ufb01nancial statements. Subsequently, any changes in fair value are recognized in the income statement. When a call option or put option expires without being exercised, the \ufb01nancial asset or \ufb01nancial liability is derecognized, and the corresponding loss or gain is recognized in the income statement. When a call option or put option is exercised, the \ufb01nancial asset or \ufb01nancial liability is derecognized, resulting in a corresponding change in the cost of acquiring the investment. A \ufb01nancial liability to purchase shares in a subsidiary company arising from the company's call options or sale of non-controlling interests in the shares of the subsidiary company at the present value of the contract price is initially recognized in consolidation. The Company then determines whether the risks and rewards associated with non- controlling interests are transferred to the Company. If the risks and rewards remain with the non-controlling interests, the liability will reduce the company's reserves. Conversely, if the risks and rewards are transferred to the company, the non-controlling interests will be reduced. The \ufb01nancial liability is remeasured at each reporting period, and the di\ufb00erence is recognized directly in equity as a transaction with the non-controlling interests. This does not result in a loss of control in the subsidiary, as de\ufb01ned in paragraph 23 of IFRS 10. \n \n 3.7.7. Fair value measurement methods The fair values of financial assets and financial liabilities traded in active markets are determined by reference to current bid prices without deducting selling costs. For non-traded items, fair values are determined using generally accepted valuation techniques such as analysis of recent transactions, comparable traded items, derivative pricing models and cash flow discounting. The Company and its investments in accordance with the requirements of IFRS 9 at the end of each financial statement reporting period perform the required calculations with respect to the determination of the fair value of its financial instruments. Investments relating to listed shares on domestic and foreign stock exchanges are valued on the basis of the quoted market prices of these shares. Investments in unquoted shares are valued using generally accepted valuation models which sometimes include inputs based on observable market data and sometimes based on unobservable inputs. \n \n \n 3.7.8. Derecognition A financial asset is derecognized when the Company or its investments lose control of the contractual rights contained in the asset. This occurs when the rights expire or are transferred and the Company or its investments have transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognized when the contractual obligation of the Company and its investments to pay cash or other financial instruments expires, is cancelled or extinguished. When an existing financial liability is replaced by another from the same third party (lender) with substantially different terms or when the existing terms of a liability are substantially different than the existing liability is derecognized, the differentiated liability is recognized and the difference between the two is recognized in the income statement. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716121307239": { "value": "\n 3.7.4. Impairment of financial assets The Company recognizes provisions for impairment for expected credit losses for all financial assets, except those measured at fair value through profit or loss. The objective of the impairment requirements in IFRS 9 is to recognize expected credit losses over the entire life of a financial instrument whose credit risk has increased since initial recognition, regardless of whether the assessment is made on a collective or individual basis, using all information that can be gathered, based on both historical and current data and evidence of reasonable future estimates. In applying the above approach, a distinction is made between: \u2022 \ufb01nancial assets whose credit risk has not deteriorated signi\ufb01cantly since initial recognition or which have a low credit risk at the reporting date (Stage 1), \u2022 \ufb01nancial assets whose credit risk has deteriorated signi\ufb01cantly since initial recognition, and which do not have a low credit risk (Stage 2), \u2022 \ufb01nancial assets for which there is objective evidence of impairment at the reporting date (Stage 3). For financial assets included in Stage 1, expected credit losses are recognized for the period of the next twelve months, while for those included in Stage 2 or Stage 3, expected credit losses are recognized over the entire life of the financial asset. Expected credit losses are based on the difference between the contractual cash flows and the cash flows the Company expects to receive. The difference is discounted using an estimate of the initial effective interest rate of the financial asset. The Company applies the simplified approach of the Standard to contract assets, trade receivables and lease receivables by calculating expected credit losses over the life of the above assets. In this case, the expected credit losses represent the expected shortfall in contractual cash flows, taking into account the possibility of default at any point in the life of the financial instrument. In calculating expected credit losses, the Company uses a provision table having grouped the above financial instruments based on the nature and maturity of the balances and taking into account available historical data in relation to the debtors, adjusted for future factors in relation to the debtors and the economic environment. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716121336927": { "value": "\n 3.7.5. Classification and measurement of Financial Liabilities The financial liabilities of the Company and its investments include mainly bank loans. Borrowings are initially recognized at cost, which is the fair value of the consideration received other than issue costs related to the borrowing. Subsequent to initial recognition, loans are measured at amortized cost using the effective interest rate method. Loans are classified as current liabilities unless the Company unconditionally retains the right to defer settlement of the liability for at least 12 months after the reporting date of the financial statements. Financial liabilities may be classified upon initial recognition as at fair value through profit or loss if the following criteria are met: a) The classi\ufb01cation reverses or signi\ufb01cantly reduces the e\ufb00ects of an accounting mismatch that would arise if the liability had been measured at amortized cost, b) These liabilities are part of a group of liabilities that are managed or evaluated for performance on a fair value basis in accordance with the Company's \ufb01nancial risk management strategies. c) The \ufb01nancial liability contains an embedded derivative that is classi\ufb01ed and valued separately. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716121406442": { "value": "\n 3.7.7. Fair value measurement methods The fair values of financial assets and financial liabilities traded in active markets are determined by reference to current bid prices without deducting selling costs. For non-traded items, fair values are determined using generally accepted valuation techniques such as analysis of recent transactions, comparable traded items, derivative pricing models and cash flow discounting. The Company and its investments in accordance with the requirements of IFRS 9 at the end of each financial statement reporting period perform the required calculations with respect to the determination of the fair value of its financial instruments. Investments relating to listed shares on domestic and foreign stock exchanges are valued on the basis of the quoted market prices of these shares. Investments in unquoted shares are valued using generally accepted valuation models which sometimes include inputs based on observable market data and sometimes based on unobservable inputs. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716121427332": { "value": "\n 3.7.8. Derecognition A financial asset is derecognized when the Company or its investments lose control of the contractual rights contained in the asset. This occurs when the rights expire or are transferred and the Company or its investments have transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognized when the contractual obligation of the Company and its investments to pay cash or other financial instruments expires, is cancelled or extinguished. When an existing financial liability is replaced by another from the same third party (lender) with substantially different terms or when the existing terms of a liability are substantially different than the existing liability is derecognized, the differentiated liability is recognized and the difference between the two is recognized in the income statement. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716121908593": { "value": "\n 3.8. Offsetting Financial assets and liabilities are offset, and the net amount is recorded in the Statement of Financial Position only when the Company has the legal right and intention to settle the asset and liability simultaneously at the net amount. Expenses and income are offset only if permitted by standards or when they relate to gains or losses arising from a group of similar transactions, such as trading portfolio transactions. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716121939327": { "value": "\n 3.9. Inventory Inventories are measured at the lower of cost and net realizable value. The cost of inventories is determined per investment/category of inventory and according to their nature, using accepted measurement methods consistent with the applicable financial reporting framework. The cost of finished and work-in-progress inventories includes the cost of raw materials, direct labor costs, other direct costs, and an allocation of manufacturing overheads. Finance costs are not included in the cost of inventories. Net realizable value is estimated based on current prices and represents the estimated selling price of inventories in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale, including direct selling expenses where applicable. The Group uses, depending on the nature and use of inventories, either the FIFO method or the weighted average cost method to determine cost. The accounting policies of subsidiaries have been aligned, where necessary, to ensure consistency with those applied by the parent Company. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716122012367": { "value": "\n 3.10. Cash and cash equivalents Cash and cash equivalents include cash available, demand deposits, time deposits and other highly liquid investments, which have a maturity period of up to three months, are readily convertible to specific amounts of cash and are subject to an insignificant risk of changes in value. Restricted deposits represent cash and cash equivalents that are not readily available for use by the Company and its investments. Escrowed deposits are included in \"Other current receivables\". Overdraft accounts are included in the line item \"Short-term borrowings\". For the purposes of preparing the Statement of Cash Flows, cash and cash equivalents include cash and deposits with banks and cash and cash equivalents as identified above. Restricted bank balances are excluded from the definition of cash and cash equivalents for the purposes of the statement of cash flows. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716122113666": { "value": "\n 3.11. Share Capital Ordinary shares are classified under Equity. Direct share issue costs, net of related income tax, are shown as a reduction in the Company's Equity. On acquisition of treasury shares, the consideration paid, including related costs, is recorded as a deduction from equity in a separate item \"Treasury shares reserve\u201d. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716122138508": { "value": "\n 3.12. Income Tax The income tax charge for the year consists of current tax and deferred tax, i.e., taxes (or tax credits) relating to profits or losses recognized in the current year, but which will be charged in future years. Income tax is recognized in the statement of comprehensive income, except for that tax relating to transactions that have been charged or credited directly to equity, in which case it is charged or credited, by analogy, directly to equity. 3.12.1. Current Income Tax The current tax asset or liability comprises amounts receivable from or payable to the tax authorities relating to the current or prior reporting periods that have not been settled as of the reporting date. The relevant amounts are calculated based on the tax rates and tax laws in force at the reporting date and on the taxable profits of each period. The current tax asset or liability also includes estimated obligations arising from tax uncertainties and expected additional taxes and surcharges that are anticipated to be assessed in future tax audits. Current income tax is recognized as income or expense in the statement of profit or loss. Exceptionally, income tax relating to transactions or events whose effects are recognized directly in equity or in other comprehensive income is recognized accordingly directly in equity or through other comprehensive income. \n \n \n 3.12.2. Deferred Income Tax Deferred income tax is determined using the liability method, based on temporary differences between the carrying amounts and tax bases of assets and liabilities, using tax rates expected to apply when the carrying amounts of assets and liabilities are recovered and settled. Deferred tax assets are recognized to the extent that it is expected that a future taxable profit will be available against which the temporary differences arising from them can be utilized. The deferred tax asset is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the utilization of the benefit of part or all of that deferred tax asset. Deferred tax liabilities are recognized for all taxable temporary differences. For tax losses that can be carried forward to future periods, deferred tax assets are recognized to the extent that it is expected that a corresponding taxable profit will be available within the period in which the tax losses carried forward are expected to be offset. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716122232897": { "value": "\n 3.12.2. Deferred Income Tax Deferred income tax is determined using the liability method, based on temporary differences between the carrying amounts and tax bases of assets and liabilities, using tax rates expected to apply when the carrying amounts of assets and liabilities are recovered and settled. Deferred tax assets are recognized to the extent that it is expected that a future taxable profit will be available against which the temporary differences arising from them can be utilized. The deferred tax asset is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the utilization of the benefit of part or all of that deferred tax asset. Deferred tax liabilities are recognized for all taxable temporary differences. For tax losses that can be carried forward to future periods, deferred tax assets are recognized to the extent that it is expected that a corresponding taxable profit will be available within the period in which the tax losses carried forward are expected to be offset. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716123243231": { "value": "\n 3.13. Employee benefits The Company and its investments make contributions to employee post-employment benefit plans in accordance with applicable legislation and Group practices. These plans are divided into defined benefit plans and defined contribution plans. 3.13.1. Defined contribution plan Defined contribution plans relate to contributions to insurance funds and/or group pension schemes that are independent of the Company and its investments, for post-employment benefits, under which the obligation of the Company and its investments is limited solely to the payment of the agreed contributions. The Company and its investments have no further legal or constructive obligation to pay additional future benefits in the event that the funds do not hold sufficient assets. These contributions are recognized as an employee expense in the statement of comprehensive income on an accrual basis. 3.13.2. Defined benefit plan In accordance with Laws 2112/1920 and 4093/2012, the Company and its investments are required to pay lump- sum compensation to employees upon termination of employment or retirement. The amount of compensation payable depends on years of service, level of remuneration, and the manner of termination (dismissal or retirement). Entitlement to these benefits is accrued through their allocation over the last 16 years prior to the employees\u2019 retirement date, in accordance with the scale defined by Law 4093/2012. The liability recognized in the statement of financial position for defined benefit plans represents the present value of the defined benefit obligation, less the fair value of any plan assets (such as reserves from contributions to insurance companies), adjusted for any actuarial gains or losses and past service cost. The defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method. A defined benefit plan determines, based on various parameters such as age, years of service, and salary, specific obligations for benefits payable. The cost of defined benefit plans recognized in the statement of comprehensive income includes current service cost, past service cost, and the related net financial cost (interest on the net defined benefit liability/asset). Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are recognized in \u201cOther comprehensive income\u201d and are not reclassified to profit or loss in subsequent periods, in accordance with IAS 19 (revised). Past service cost is recognized in profit or loss at the earlier of the date of the plan amendment or curtailment and the date when the related restructuring or termination benefit is recognized. \n \n 3.13.3. Short-term employee benefits Short-term employee benefits include salaries, wages, employer social security contributions, short-term bonuses, and other benefits expected to be fully settled within twelve months after the end of the reporting period in which the employees render the related services. These benefits are recognized as employee expenses in the statement of comprehensive income when incurred, on an accrual basis, while the related liability is recognized at the undiscounted amount expected to be paid. As settlement occurs within twelve months, these amounts are not discounted. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716123322981": { "value": "\n 3.14. Grants The Company and its investments recognize government grants that meet the following cumulative criteria: a) there is a reasonable certainty that the entity has complied or will comply with the terms of the grant and b) it is probable that the grant will be received. Grants are recorded at fair value and recognized in income on a systematic basis, based on the principle of matching grants with the related costs that they subsidize. Grants related to assets are included in long-term liabilities and are recognized in income on a systematic and rational basis over the useful life of the asset. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716123441816": { "value": "\n 3.15. Revenue recognition The Company and its investments adopting IFRS recognize revenue from contracts with customers based on the following five-step approach: Step 1: Identification of contracts with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocation of the transaction price to the performance obligations in the contract Step 5: Recognition of revenue when (or as) a performance obligation is satisfied. The transaction price is the amount of consideration in a contract to which the Company and its investments expect to be entitled in exchange for the transfer of promised goods or services to a customer, excluding amounts received on behalf of third parties (value added tax, other sales taxes). If the consideration is variable, the Company and its investments estimate the amount of consideration to which it will be entitled for the transfer of the promised goods or services using the expected value method or the most likely amount method. The transaction price is usually allocated to the individual performance commitments based on the relative stand-alone selling prices of each distinct good or service promised in the contract. Revenue is recognized when the related performance obligations are fulfilled, either at a specific point in time (usually for promises to give goods to a customer) or over time (usually for promises to provide services to a customer). The Company and its investments recognize a contractual obligation for amounts received from customers (prepayments) that relate to unfulfilled performance obligations and when it retains a right to a price that is unconditional (deferred revenue) before the performance obligations are fulfilled and the goods or services are transferred. The contractual obligation is derecognized when the performance obligations are discharged, and the revenue is recognized in the income statement. The Company and its investments recognize a receivable from a customer when there is an unconditional right to receive the consideration for the executed performance obligations to the customer. \n \n Similarly, the Company and its investments recognize a contract asset when it has satisfied the performance obligations before the customer pays or before payment is due, for example when goods or services are transferred to the customer before the Company and its investments have the right to issue an invoice. The categories of revenue are shown below as follows: 3.15.1. Sale of goods Sales of goods (clothing, footwear and other retail products, frozen and other food products, IT equipment, etc.) are recognized as revenue when control of the goods is transferred to the customer, usually upon delivery of the goods at the store, at the point of sale, or at the customer\u2019s premises, depending on the terms of sale. Revenue is recognized at the amount of the transaction price that the Company and its investments expect to be entitled to, net of any discounts, returns, and other elements of variable consideration. Retail sales in stores are primarily made through cash or debit/credit cards. In these cases, the revenue recognized is the gross amount collected from the customer, including card fees, which are recognized as expenses (typically under \u201cFinance expenses\u201d) and not as a reduction of revenue. Wholesale sales are recognized at the point in time when the customer obtains control of the goods, based on the agreed delivery terms (e.g., upon delivery to the customer\u2019s warehouse or to the carrier). 3.15.2. Provision of services Revenue from the provision of services (IT services, maintenance, technical support, consulting services, and other services) is recognized over time, provided that the customer simultaneously receives and consumes the benefits of the service as it is performed, or the Company creates an asset that is controlled by the customer, or the asset has no alternative use and the Company has an enforceable right to payment for the performance completed to date. When revenue is recognized over time, progress toward satisfying the relevant performance obligation is generally measured using the cost-to-cost method, i.e., based on the ratio of costs incurred up to the reporting date to the estimated total cost of the service. In cases where the provision of services is short-term or the stage of completion cannot be reliably measured, revenue is recognized only to the extent that the costs incurred are expected to be recoverable. 3.15.3. Interest Income Interest income is recognized on a time-proportion basis using the effective interest method on the amortized cost of the related financial asset, in accordance with IFRS 9. Such income includes, among others, interest from deposits and investments in debt instruments. 3.15.4. Income from royalties Income from royalties is recognized on an accrual basis, in accordance with the substance of the relevant agreements and IFRS 15. Where the consideration depends on sales- or usage-based royalties, revenue is recognized when the underlying usage or sale by the counterparty occurs. 3.15.5. Dividends Dividend income is recognized when the right of the Company and its investments to receive payment is established, i.e., when the distribution is approved by the competent body of the issuing company.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716124002093": { "value": "\n 3.16. Expenses recognition Expenses are recognized in the statement of comprehensive income on an accrual basis, i.e., in the period in which they are incurred and matched with the related revenues, regardless of the timing of their settlement. Interest expenses are also recognized on an accrual basis using the effective interest method on the amortized cost of the related financial liabilities, in accordance with IFRS 9. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716124027029": { "value": "\n 3.17. Earnings per share Basic earnings per share are calculated by dividing the net profit attributable to shareholders of the parent by the weighted average number of ordinary shares outstanding during each accounting period, excluding the average number of ordinary shares acquired as treasury shares. Diluted earnings per share are calculated in the same manner, adjusting both earnings and the weighted average number of ordinary shares outstanding for the effect of all potential dilutive instruments (such as employee share- based payment plans), to the extent that they are dilutive. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716124055691": { "value": "\n 3.18. Leases 3.18.1. The Company and its investments as lessees At the inception of a contract, the Company and its investments assess whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of a recognized asset for a specified period in exchange for consideration. The Company and its investments recognize lease liabilities for lease payments and right-of-use assets representing the right to use the underlying assets. ii. Right-of-use assets The Company and its investments recognize right-of-use assets at the commencement date of the lease term (i.e. the date the underlying asset is available for use). With respect to subsequent measurement, the Company and its investments apply the cost method for measuring right-of-use leased assets. The right to use leased assets is measured at cost after deducting accumulated depreciation and accumulated impairment losses and is revalued due to remeasurement of the lease liability. Right-of-use assets are depreciated using the straight-line method over the shorter of the lease term and their useful lives. ii. Lease liabilities At the commencement date of the lease, the Company and its investments measure the lease liability at the present value of the lease payments to be made over the lease term. These payments include fixed contractual lease payments and variable lease payments that depend on an index. Variable lease payments that do not depend on an index are recognized as an expense in the period in which the event or condition that triggers the payment occurs. Interest expense is recognized on the lease liabilities and the carrying amount is reduced to reflect the lease payments. In the event of reassessments or modifications, the carrying amount of the lease liabilities shall be adjusted to reflect the amount of the lease payments. 3.18.2. The Company and its investments as lessors Leases in which the Company and its investments as lessor do not transfer substantially all the economic benefits and risks of ownership of the leased asset are classified as operating leases. When assets are leased under operating leases, the asset is included in the statement of financial position based on the nature of the asset. Rental income from operating leases is recognized in accordance with the terms of the lease using the straight-line method. A lease that transfers substantially all the economic benefits and risks of ownership of the leased asset is classified as a finance lease. Assets held under a finance lease are derecognized and the lessor recognizes a receivable equal to the net investment in the lease. The lease receivable is discounted using the effective interest method and the carrying amount is adjusted accordingly. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716124129284": { "value": "\n 3.19. Distribution of dividends The distribution of dividends to the shareholders of the parent is recognized as a liability in the financial statements when the distribution is approved by the General Meeting of Shareholders. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716124213215": { "value": "\n 3.20. Provisions Provisions are recognized when it is probable that a present obligation will result in an outflow of economic resources, and this can be estimated reliably. The timing or amount of the outflow may be uncertain. A present obligation arises from the existence of a legal or constructive obligation that has arisen from past events. The provision represents the best estimate of the expenses required to settle the present obligation at the reporting date. Any provision made is used only for the costs for which it was originally established. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. Provisions are measured at the expected cost required to settle the present obligation based on the most reliable evidence available at the balance sheet date, including the risks and uncertainties surrounding the present obligation. When the effect of the time value of money is significant, the amount of the provision is the present value of the outflow expected to be required to settle the obligation. When the discounting method is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognized as a financial expense in profit or loss. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716124237817": { "value": "\n 3.21. Contingent liabilities Contingent liabilities are not recognized in the financial statements but are disclosed unless the probability of an outflow of resources embodying economic benefits is remote. There are no contingent liabilities as at 31.12.2025 and 31.12.2024 for the Company and its investments. 3.22. Contingent assets Potential inflows of economic benefits for the Company and its investments that do not qualify as an asset are considered contingent assets and are disclosed in the notes to the financial statements. There are no contingent assets as of December 31, 2025, and December 31, 2024, for the Company and its investments. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716124349832": { "value": "\n 4. Financial risk The Company and its investments are exposed to the following financial risks: \u2022 Credit risk \u2022 Liquidity risk \u2022 Interest rate risk \u2022 Foreign currency transaction risk \u2022 Capital management risk This note provides information concerning the exposure of the Company and its investments to each of the above risks, the Company's objectives, policies and procedures for measuring and managing risk. More quantitative information about these disclosures is included throughout the financial statements. Risk management policies are in place to identify and analyze the risks faced by the Company and its investments, to set limits on risk-taking and to implement controls against them. Risk management policies are reviewed periodically to incorporate changes in market conditions and changes in the activities of the Company and its investments. \n \n \n 4.1. Credit risk Credit risk is the risk of financial loss to the Company or its investments if a customer or counterparty to a financial asset fails to meet its contractual obligations. The maximum credit risk to which the Company and its investments are exposed at the date of the financial statements is the carrying amount of its financial assets. To address credit risk in the IT and Food segments, the Company has established credit control procedures implemented by its investments with the aim of minimizing risk, which include among others the periodic review of customers' financial data, the adjustment of credit limits where necessary, the design of the companies' credit policy in relation to sales policy, the close monitoring of open balances, and the taking of security measures for the collection of receivables. The Company also maintains insurance policies covering open receivables where possible, and through factoring agreements discounts trade receivables by way of non-recourse assignment, thereby further reducing credit risk. The exposure of the specialized retail segment to credit risk is limited, as the majority of sales are retail sales and the consideration is collected either in cash or by credit card. In credit card sales, the Company's claim is directed against the intermediary Bank, and the related receivables are distributed among a sufficient number of reliable banking institutions, with the result that credit risk is assessed as very low. In addition, service invoices are issued primarily to suppliers in the context of \"shop-in-shop\" arrangements, which are as a rule offset against corresponding liabilities to suppliers, further reducing credit risk. To monitor credit risk, customers are grouped according to the category to which they belong, their credit risk characteristics, the maturity of their receivables and any previous collection problems they have demonstrated, taking into account future factors in relation to customers and the economic environment. In determining the risk of default at initial recognition of trade receivables, the Company and its investments define default based on the following general criteria: \u2022 a period of 180 days or more has elapsed since the maturity of the trade receivable; and \u2022 the debtor is unable to repay its credit obligations in full With regard to the 180-day period, different time periods may be applied on a case-by-case basis as default criteria, which may be considered more appropriate depending on the specific characteristics of the clients of the Company and its investments. The definition of default is aligned with the manner in which the Company and its investments monitor credit risk for internal management purposes, in accordance with IFRS 9. With regard to the write-off policy, a financial asset is written off when there is no reasonable prospect of recovering it either in full or in part. The Company and its investments perform a relevant client-level assessment of the amount and timing of the write-off by evaluating whether there is a reasonable expectation of recovering the related asset. Impairment of \ufb01nancial assets The Company and its investments apply the simplified approach of IFRS 9 for the calculation of expected credit losses, under which the loss allowance is always measured at an amount equal to lifetime expected credit losses for trade receivables, cheques receivable, and receivables from credit card sales. The policy followed for the impairment of receivables consists of performing an impairment test at each reporting date, using a provision matrix, on the basis of which expected credit losses are calculated by customer category and by ageing bucket (maturity) of overdue balances. \n \n \n \n As at December 31 , 2025 and December 31 , 2024, the financial assets held by the Company and its investments that are subject to the expected credit loss model relate to trade receivables. Their carrying amounts at the above reporting dates are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Trade receivables 61,304 52,830 5,238 3
Receivables from credit cards 10,776 13,032 - -
Receivable from subsidiaries (Note 39.1) - - 1,677 373
Cheques receivables 10,165 1,274 203 -
Less: Provisions for doubtful receivables (6,601) (6,760) (72) -
Trade receivables 75,644 60,377 7,046 376
\n Due to the wide diversification of the Company's investment business segments, the estimate of expected credit losses is calculated and monitored by business segment taking into account the customer category and the broader economic environment in which they operate. In all cases, receivables past due more than 365 days are fully impaired. As far as receivables from the Greek State and its subsidiaries are concerned, the Company estimates that there is no collection risk unless there are indications that the receivable will become uncollectible. The cash and cash equivalents of the Company and its investments are primarily invested in counterparties of high credit ratings and for a short period of time and are considered to have low credit risk. The maturity of other customer balances from continuing operations at the balance sheet dates was as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
IT sector 1 Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 22,974 2,623 1,080 404 1,550 28,632
Less: Provisions for doubtful receivables (34) (13) (27) (20) (1,550) (1,645)
Total 22,940 2,610 1,053 384 - 26,987
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024
IT sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 27,403 2,313 120 105 1,577 31,518
Less: Provisions for doubtful receivables (16) (16) (3) (5) (1,577) (1,617)
Total 27,387 2,297 117 100 - 29,901
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
Specialized retail sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 1,406 1,028 2 27 76 2,539
Receivables from credit cards 10,776 - - - - 10,776
Less: Provisions for doubtful receivables - - - - (76) (76)
Total 12,182 1,028 2 27 - 13,239
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024
Specialized retail sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 1,360 824 37 36 79 2,335
Receivables from credit cards 13,032 - - - - 13,032
Less: Provisions for doubtful receivables - - - - (79) (79)
Total 14,392 824 37 36 - 15,289
\n 1 During the first quarter of 2025, IDEAL HOLDINGS S.A. completed the corporate restructuring of its IT segment, establishing a new sub-group under the parent company BYTE COMPUTER S.A. and separating the companies engaged in the distribution of technology products (METROSOFT INFORMATICS S.A. and IDEAL TECHNOLOGY S.A.). As a result, the results of the technology product distribution companies were separated from the IT segment and are presented under the segment \u201cDistribution of technology products, IT software and cybersecurity\u201d for both periods, for comparability purposes.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
Food sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 23,304 3,289 225 8 3,811 30,637
Less: Provisions for doubtful receivables - - (121) (5) (3,795) (3,921)
Total 23,304 3,289 104 3 16 26,716
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
Distribution sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 8,297 341 41 37 945 9,661
Less: Provisions for doubtful receivables (12) (1) (1) - (945) (959)
Total 8,285 340 40 37 - 8,702
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024
Distribution sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 14,690 479 30 9 5,043 20,251
Less: Provisions for doubtful receivables (17) (2) (1) (1) (5,043) (5,063)
Total 14,673 477 29 8 - 15,188
\n \n \n 4.2. Liquidity risk Liquidity risk consists of the inability of the Company and its investments to meet their financial obligations as they fall due. The Company and its investments have debt financing lines and capital adequacy which cover their cash requirements under current circumstances. Factors that may strain its cash liquidity in 2026 include significant and unforeseen bad debts, interruption of bank borrowings, change in credit terms from suppliers, increased working capital requirements, which may result in a shortage of cash liquidity. To avoid liquidity risks, the Company and its investments carry out a cash flow forecast for a period of one year when preparing the annual budget, and a monthly rolling forecast of one month so as to ensure that they have sufficient cash to meet their operating needs, including meeting their financial obligations. This policy does not take into account the relative impact of extreme circumstances that cannot be foreseen. The table below shows the contractual maturities of financial liabilities, including estimates of interest payments. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2025 CONSOLIDATION
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 161,343 186,998 18,840 168,158 -
Lease liabilities 268,524 371,849 18,418 71,220 282,211
Suppliers 143,298 143,298 143,298 - -
Other-short term liabilities 35,393 35,393 35,393 - -
Total 608,558 737,538 215,949 239,378 282,211
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 CONSOLIDATION
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 128,486 153,438 13,562 139,876 -
Lease liabilities 264,017 370,032 17,104 65,724 287,205
Suppliers 119,581 119,581 119,581 - -
Other-short term liabilities 30,185 30,185 30,185 - -
Total 542,270 673,237 180,432 205,600 287,205
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2025 COMPANY
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 97,606 116,148 5,560 110,588 -
Lease liabilities 3,572 3,942 578 2,668 696
Suppliers 5,094 5,094 5,094 - -
Other-short term liabilities 4,122 4,122 4,122 - -
Total 110,394 129,306 15,354 113,256 696
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 COMPANY
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 96,811 121,707 5,316 116,391 -
Lease liabilities 120 129 50 79 -
Suppliers 340 340 340 - -
Other-short term liabilities 3,584 3,584 3,584 - -
Total100,854 125,759 9,290 116,469 -
\n 4.3. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates. The Company and its investments are exposed to interest rate risk through the effect of changes in interest rates on their interest-bearing borrowings. The Company's borrowings as at 31.12.2025 relate to the listed Common Bond Loan at a fixed interest rate, which it issued on 15.12.2023; therefore, its exposure to interest rate risk is not material. The Company's investments finance their working capital needs and new investments through borrowings at either fixed or floating interest rates and are therefore exposed to interest rate risk due to changes in borrowing rates. The existing financing lines of the Company and its investments have low interest rates. In the event of future increases in base rates and the borrowings themselves to fund new sales for certain activities requiring working capital, to the extent that cash on hand is insufficient to meet the working capital needs of the companies and they are required to engage in short-term borrowings, financial costs may increase. The table below shows the effect on the income statement of a 20% change in the average borrowing rate, with all other variables held constant, through its effect on variable rate borrowings: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
20% increase in the average borrowing rate (587) (502) (135) (15)
20% decrease in the average borrowing rate 587 502 135 15
\n\n \n 4.4. Foreign currency risk Foreign currency risk consists of the possibility that the fair value of the cash \ufb02ows of a \ufb01nancial instrument will \ufb02uctuate due to changes in foreign exchange rates. The Company's investments operate in Greece and abroad and are therefore exposed to foreign currency risk arising from changes in the functional currencies of the countries in which they operate relative to other currencies. The principal currencies in which the Company's investments transact are the Euro and the US Dollar. Foreign currency risks that do not a\ufb00ect the cash \ufb02ow of the Company and its investments (e.g. risks arising from the translation of the \ufb01nancial statements of foreign operations into the presentation currency of the Company's \ufb01nancial statements) are generally not hedged. \n \n \n \n The following table presents the sensitivity to a reasonably possible change in the exchange rate, with all other variables held constant, on pro\ufb01t before tax (due to changes in the fair value of monetary assets and liabilities): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
10% increase in the exchange rate (18) (2) (14) -
10% decrease in the exchange rate 18 2 14 -
\n \n \n 4.5. Capital management risk The Company and its investment\u2019s primary objective in respect of capital management is to ensure and maintain strong credit ratings and healthy capital ratios in order to support business plans and maximize value for the bene\ufb01t of shareholders. The Company and its investments maintain a strong capital structure as evidenced by the levels of the Net Debt/Comparable EBITDA ratio (section ix \"Alternative Performance Measures\" of the BoD Report). In addition, they generate strong cash \ufb02ows that facilitate better management of the cash available required to ensure smooth day- to-day operations, while diversifying cash resources to achieve \ufb02exibility in working capital management. The Company and its investments manage its capital structure and make necessary adjustments to align with changes in the business and economic environment in which they operate and conduct their activities. To optimize the capital structure, the Company and its investments can adjust the dividends paid to shareholders, return capital to shareholders or issue new shares. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716132443751": { "value": "\n 4.1. Credit risk Credit risk is the risk of financial loss to the Company or its investments if a customer or counterparty to a financial asset fails to meet its contractual obligations. The maximum credit risk to which the Company and its investments are exposed at the date of the financial statements is the carrying amount of its financial assets. To address credit risk in the IT and Food segments, the Company has established credit control procedures implemented by its investments with the aim of minimizing risk, which include among others the periodic review of customers' financial data, the adjustment of credit limits where necessary, the design of the companies' credit policy in relation to sales policy, the close monitoring of open balances, and the taking of security measures for the collection of receivables. The Company also maintains insurance policies covering open receivables where possible, and through factoring agreements discounts trade receivables by way of non-recourse assignment, thereby further reducing credit risk. The exposure of the specialized retail segment to credit risk is limited, as the majority of sales are retail sales and the consideration is collected either in cash or by credit card. In credit card sales, the Company's claim is directed against the intermediary Bank, and the related receivables are distributed among a sufficient number of reliable banking institutions, with the result that credit risk is assessed as very low. In addition, service invoices are issued primarily to suppliers in the context of \"shop-in-shop\" arrangements, which are as a rule offset against corresponding liabilities to suppliers, further reducing credit risk. To monitor credit risk, customers are grouped according to the category to which they belong, their credit risk characteristics, the maturity of their receivables and any previous collection problems they have demonstrated, taking into account future factors in relation to customers and the economic environment. In determining the risk of default at initial recognition of trade receivables, the Company and its investments define default based on the following general criteria: \u2022 a period of 180 days or more has elapsed since the maturity of the trade receivable; and \u2022 the debtor is unable to repay its credit obligations in full With regard to the 180-day period, different time periods may be applied on a case-by-case basis as default criteria, which may be considered more appropriate depending on the specific characteristics of the clients of the Company and its investments. The definition of default is aligned with the manner in which the Company and its investments monitor credit risk for internal management purposes, in accordance with IFRS 9. With regard to the write-off policy, a financial asset is written off when there is no reasonable prospect of recovering it either in full or in part. The Company and its investments perform a relevant client-level assessment of the amount and timing of the write-off by evaluating whether there is a reasonable expectation of recovering the related asset. Impairment of \ufb01nancial assets The Company and its investments apply the simplified approach of IFRS 9 for the calculation of expected credit losses, under which the loss allowance is always measured at an amount equal to lifetime expected credit losses for trade receivables, cheques receivable, and receivables from credit card sales. The policy followed for the impairment of receivables consists of performing an impairment test at each reporting date, using a provision matrix, on the basis of which expected credit losses are calculated by customer category and by ageing bucket (maturity) of overdue balances. \n \n As at December 31 , 2025 and December 31 , 2024, the financial assets held by the Company and its investments that are subject to the expected credit loss model relate to trade receivables. Their carrying amounts at the above reporting dates are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Trade receivables 61,304 52,830 5,238 3
Receivables from credit cards 10,776 13,032 - -
Receivable from subsidiaries (Note 39.1) - - 1,677 373
Cheques receivables 10,165 1,274 203 -
Less: Provisions for doubtful receivables (6,601) (6,760) (72) -
Trade receivables 75,644 60,377 7,046 376
\n Due to the wide diversification of the Company's investment business segments, the estimate of expected credit losses is calculated and monitored by business segment taking into account the customer category and the broader economic environment in which they operate. In all cases, receivables past due more than 365 days are fully impaired. As far as receivables from the Greek State and its subsidiaries are concerned, the Company estimates that there is no collection risk unless there are indications that the receivable will become uncollectible. The cash and cash equivalents of the Company and its investments are primarily invested in counterparties of high credit ratings and for a short period of time and are considered to have low credit risk. The maturity of other customer balances from continuing operations at the balance sheet dates was as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
IT sector 1 Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 22,974 2,623 1,080 404 1,550 28,632
Less: Provisions for doubtful receivables (34) (13) (27) (20) (1,550) (1,645)
Total 22,940 2,610 1,053 384 - 26,987
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024
IT sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 27,403 2,313 120 105 1,577 31,518
Less: Provisions for doubtful receivables (16) (16) (3) (5) (1,577) (1,617)
Total 27,387 2,297 117 100 - 29,901
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
Specialized retail sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 1,406 1,028 2 27 76 2,539
Receivables from credit cards 10,776 - - - - 10,776
Less: Provisions for doubtful receivables - - - - (76) (76)
Total 12,182 1,028 2 27 - 13,239
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024
Specialized retail sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 1,360 824 37 36 79 2,335
Receivables from credit cards 13,032 - - - - 13,032
Less: Provisions for doubtful receivables - - - - (79) (79)
Total 14,392 824 37 36 - 15,289
\n 1 During the first quarter of 2025, IDEAL HOLDINGS S.A. completed the corporate restructuring of its IT segment, establishing a new sub-group under the parent company BYTE COMPUTER S.A. and separating the companies engaged in the distribution of technology products (METROSOFT INFORMATICS S.A. and IDEAL TECHNOLOGY S.A.). As a result, the results of the technology product distribution companies were separated from the IT segment and are presented under the segment \u201cDistribution of technology products, IT software and cybersecurity\u201d for both periods, for comparability purposes.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
Food sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 23,304 3,289 225 8 3,811 30,637
Less: Provisions for doubtful receivables - - (121) (5) (3,795) (3,921)
Total 23,304 3,289 104 3 16 26,716
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2025
Distribution sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 8,297 341 41 37 945 9,661
Less: Provisions for doubtful receivables (12) (1) (1) - (945) (959)
Total 8,285 340 40 37 - 8,702
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31.12.2024
Distribution sector - Amounts in thousands \u20ac Not overdue 1 to 90 days 91 to 180 days 181 to 365 days >365 days Total
Trade receivables 14,690 479 30 9 5,043 20,251
Less: Provisions for doubtful receivables (17) (2) (1) (1) (5,043) (5,063)
Total 14,673 477 29 8 - 15,188
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716132648858": { "value": "\n 4.2. Liquidity risk Liquidity risk consists of the inability of the Company and its investments to meet their financial obligations as they fall due. The Company and its investments have debt financing lines and capital adequacy which cover their cash requirements under current circumstances. Factors that may strain its cash liquidity in 2026 include significant and unforeseen bad debts, interruption of bank borrowings, change in credit terms from suppliers, increased working capital requirements, which may result in a shortage of cash liquidity. To avoid liquidity risks, the Company and its investments carry out a cash flow forecast for a period of one year when preparing the annual budget, and a monthly rolling forecast of one month so as to ensure that they have sufficient cash to meet their operating needs, including meeting their financial obligations. This policy does not take into account the relative impact of extreme circumstances that cannot be foreseen. The table below shows the contractual maturities of financial liabilities, including estimates of interest payments. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2025 CONSOLIDATION
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 161,343 186,998 18,840 168,158 -
Lease liabilities 268,524 371,849 18,418 71,220 282,211
Suppliers 143,298 143,298 143,298 - -
Other-short term liabilities 35,393 35,393 35,393 - -
Total 608,558 737,538 215,949 239,378 282,211
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 CONSOLIDATION
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 128,486 153,438 13,562 139,876 -
Lease liabilities 264,017 370,032 17,104 65,724 287,205
Suppliers 119,581 119,581 119,581 - -
Other-short term liabilities 30,185 30,185 30,185 - -
Total 542,270 673,237 180,432 205,600 287,205
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2025 COMPANY
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 97,606 116,148 5,560 110,588 -
Lease liabilities 3,572 3,942 578 2,668 696
Suppliers 5,094 5,094 5,094 - -
Other-short term liabilities 4,122 4,122 4,122 - -
Total 110,394 129,306 15,354 113,256 696
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 COMPANY
Amounts in thousands \u20ac Book value Contractual cash flows Up to 1 year 1 to 5 years Over 5 years
Borrowings 96,811 121,707 5,316 116,391 -
Lease liabilities 120 129 50 79 -
Suppliers 340 340 340 - -
Other-short term liabilities 3,584 3,584 3,584 - -
Total100,854 125,759 9,290 116,469 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716132817778": { "value": "\n 4.4. Foreign currency risk Foreign currency risk consists of the possibility that the fair value of the cash \ufb02ows of a \ufb01nancial instrument will \ufb02uctuate due to changes in foreign exchange rates. The Company's investments operate in Greece and abroad and are therefore exposed to foreign currency risk arising from changes in the functional currencies of the countries in which they operate relative to other currencies. The principal currencies in which the Company's investments transact are the Euro and the US Dollar. Foreign currency risks that do not a\ufb00ect the cash \ufb02ow of the Company and its investments (e.g. risks arising from the translation of the \ufb01nancial statements of foreign operations into the presentation currency of the Company's \ufb01nancial statements) are generally not hedged. \n \n The following table presents the sensitivity to a reasonably possible change in the exchange rate, with all other variables held constant, on pro\ufb01t before tax (due to changes in the fair value of monetary assets and liabilities): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
10% increase in the exchange rate (18) (2) (14) -
10% decrease in the exchange rate 18 2 14 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716132910171": { "value": "\n 4.5. Capital management risk The Company and its investment\u2019s primary objective in respect of capital management is to ensure and maintain strong credit ratings and healthy capital ratios in order to support business plans and maximize value for the bene\ufb01t of shareholders. The Company and its investments maintain a strong capital structure as evidenced by the levels of the Net Debt/Comparable EBITDA ratio (section ix \"Alternative Performance Measures\" of the BoD Report). In addition, they generate strong cash \ufb02ows that facilitate better management of the cash available required to ensure smooth day- to-day operations, while diversifying cash resources to achieve \ufb02exibility in working capital management. The Company and its investments manage its capital structure and make necessary adjustments to align with changes in the business and economic environment in which they operate and conduct their activities. To optimize the capital structure, the Company and its investments can adjust the dividends paid to shareholders, return capital to shareholders or issue new shares. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716142036044": { "value": "\n \n 5. Tangible Assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Land Buildings and technical works Machinery and other mechanical equipment Vehicles Furniture and fixtures Assets under construction Total
Cost of Acquisition
Balance as at January 1, 2024 599 57,092 18,795 1,226 33,690 1,652 113,055
Additions from acquisition of subsidiaries (note 35.1) - - - 234 241 - 476
Additions for the period - 1,909 215 33 4,410 398 6,965
Transfers - - - - 303 (303) -
Sales/ disposals for the period (37) (793) (8,260) (249) (1,849) (1,078) (12,265)
Discontinued operations (562) (2,902) (9,802) (405) (623) (321) (14,615)
Balance as at December 31, 2024 - 55,306 948 840 36,173 348 93,615
Accumulated depreciation
Balance as at January 1, 2024 - (21,824) (10,450) (714) (22,744) - (55,731)
Depreciation from acquisition of subsidiaries (note 35.1) - - - (186) (202) - (388)
Depreciation for the period - (1,936) (36) (83) (2,247) - (4,303)
Sales/ disposals for the period - 6 - 137 1,526 - 1,669
Discontinued operations - 1,065 9,832 274 698 - 11,869
Balance as at December 31, 2024 - (22,688) (655) (571) (22,970) - (46,885)
Book value as at December 31, 2024 - 32,618 293 268 13,203 348 46,730
Cost of Acquisition
Balance as at January 1, 2025 - 55,306 948 840 36,173 348 93,615
Additions from acquisition of subsidiaries (note 35.2) 5,319 42,145 50,258 5,248 9,264 4,244 116,478
Additions for the period - 1,446 793 411 2,992 3,697 9,339
Transfers 1,316 2,775 991 39 539 (5,357) 303
Sales/ disposals for the period - - (44) (543) (539) - (1,126)
Balance as at December 31, 2025 6,635 101,672 52,946 5,995 48,429 2,932 218,609
Accumulated depreciation -
Balance as at January 1, 2025 - (22,688) (655) (571) (22,970) - (46,885)
Depreciation from acquisition of subsidiaries (note 35.2) - (13,813) (28,630) (4,220) (8,437) - (55,100)
Depreciation for the period - (2,288) (1,702) (258) (3,264) - (7,512)
Sales/ disposals for the period - - 41 512 492 - 1,046
Balance as at December 31, 2025 - (38,789) (30,946) (4,537) (34,179) - (108,451)
Book value as at December 31, 2025 6,635 62,883 22,000 1,458 14,250 2,932 110,158
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY
Amounts in thousands \u20ac Land Buildings and technical works Machinery and other mechanical equipment Vehicles Furniture and fixtures Assets under construction Total
Cost of Acquisition
Balance as at January 1, 2024 - - - - 277 - 277
Additions for the period - - - - 20 181 202
Balance as at December 31, 2024 - - - - 297 181 478
Accumulated depreciation
Balance as at January 1, 2024 - - - - (270) - (270)
Depreciation for the period - - - - (2) - (2)
Balance as at December 31, 2024 - - - - (272) - (272)
Book value as at December 31, 2024 - - - - 25 181 207
Cost of Acquisition
Balance as at January 1, 2025 - - - - 297 181 478
Additions from acquisition/absorption of subsidiaries (note 35.3) - 531 - 17 505 - 1,053
Additions for the period - 118 - - 94 2 214
Transfers - 179 - - 4 (183) -
Balance as at December 31, 2025 - 828 - 17 900 - 1,745
Accumulated depreciation
Balance as at January 1, 2025 - - - - (272) - (272)
Depreciation from acquisition/absorption of subsidiaries (note
35.3) - (240) - (17) (469) - (726)
Depreciation for the period - (129) - - (28) - (157)
Balance as at December 31, 2025 - (369) - (17) (769) - (1,155)
Book value as at December 31, 2025 - 459 - - 131 - 590
\n The increase in consolidated tangible assets compared to the previous year is mainly attributable to the incorporation of property, plant and equipment of Barba Stathis Group, acquired during the current year (Note 35.2), while the Company\u2019s tangible assets arise from the merger by absorption of its subsidiary, IDEAL TECHNOLOGY S.A. (Note 35.3). In the context of the finalization of the goodwill from the acquisition of the subsidiary BARBA STATHIS S.A., a readjustment of an amount of \u20ac 1,827 k was made to the fair value of its tangible assets, relating by \u20ac 708 k to Land and by \u20ac 1,118 k to Buildings and technical works (Note 35.2), and is included in additions from incorporation of subsidiaries of the current year. Encumbrances exist on the tangible assets of the Company\u2019s investments for securing long-term borrowings (Note 39.2). \n \n \n \n 6. Intangible Assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Software development Software acquisitions Trademark and licenses Other Total
Cost of Acquisition
Balance as at January 1, 2024 30,214 10,293 38,755 - 79,262
Additions from acquisition of subsidiaries (note 35.1) - 27 - - 27
Additions for the period 307 810 - - 1,117
Sales/ disposals for the period - (5) - - (5)
Discontinued operations - (418) - - (418)
Balance as at December 31, 2024 30,521 10,707 38,755 - 79,983
Accumulated depreciation
Balance as at January 1, 2024 (26,238) (8,495) - - (34,733)
Depreciation from acquisition of subsidiaries (note 35.1) - (2) - - (2)
Depreciation for the period (1,044) (674) - - (1,718)
Sales/ disposals for the period - 5 - - 5
Discontinued operations - 393 - - 393
Balance as at December 31, 2024 (27,282) (8,773) - - (36,055)
Book value as at December 31, 2024 3,239 1,933 38,755 - 43,927
Cost of Acquisition
Balance as at January 1, 2025 30,521 10,707 38,755 - 79,983
Additions from acquisition of subsidiaries (note 35.2) - 2,463 45,581 573 48,617
Additions for the period 569 1,307 - 142 2,018
Sales/ disposals for the period - (114) - - (114)
Transfers - 63 - 68 131
Balance as at December 31, 2025 31,090 14,426 84,336 783 130,635
Accumulated depreciation
Balance as at January 1, 2025 (27,282) (8,773) - - (36,055)
Depreciation from acquisition of subsidiaries (note 35.2) - (2,246) (74) (573) (2,893)
Depreciation for the period (1,099) (916) (2) (21) (2,038)
Sales/ disposals for the period - 114 - - 114
Transfers (4) 59 - (59) (4)
Balance as at December 31, 2025 (28,385) (11,762) (76) (653) (40,876)
Book value as at December 31, 2025 2,705 2,664 84,260 130 89,759
\n \n \n \n The increase in consolidated intangible assets compared to the previous year is mainly due to the incorporation of the intangible assets of the Barba Stathis Group, which was acquired during the current year (Note 35.2). In the context of the finalization of goodwill arising from the acquisition of the subsidiary BARBA STATHIS S.A., the BARBA STATHIS trademark was recognized at fair value, amounting to \u20ac 43,937 k, and is included in \u201cAdditions from the consolidation of subsidiaries\u201d under \u201cTrademarks and licenses\u201d category for the current year. During the financial year, the Company's investments capitalized costs related to the research, development and implementation of integrated software solutions for a total amount of \u20ac 569 k versus \u20ac 307 k in the previous financial year. The Company's internally generated intangible assets relating to software development costs are amortized over 3-10 years. Research and development expenses recognized as distribution expenses amount to \u20ac 711 k for the current financial year compared to \u20ac 703 k for the previous financial year. The capitalization of the above software development costs is performed only when the recognition criteria for an intangible asset under IAS 38 are met, in particular the technical feasibility of completing the software, the intention and ability of the Company and its investments to complete and use or commercially exploit it, and the existence of expected future economic benefits arising from its use. Intangible assets with definite useful lives are tested for impairment when events or changes in circumstances indicate that their carrying amount may not be recoverable. If the carrying amount of such intangible assets exceeds their recoverable amount, the excess is recognized as an impairment loss directly in profit or loss. Trademarks recognized as part of the purchase price allocation and classified as intangible assets with indefinite useful lives are not amortized but are tested for impairment at least annually, or more frequently when there are indications of impairment. As at 31.12.2025, intangible assets with indefinite useful life amount to \u20ac 84,250 k and relate by \u20ac 38,755 k to the trademark of the subsidiary company ATTICA DEPARTMENT STORES S.A., by \u20ac 43,937 k to the trademark of the subsidiary company BARBA STATHIS S.A. and by \u20ac 1,559 k to the trademark of the subsidiary company HALVATZIS MAKEDONIKI S.A. The recoverable amounts of trademarks with indefinite useful lives (value in use) were determined based on the income approach, specifically using the relief-from-royalty method. The key assumptions adopted by Management for the estimation of future cash flows, in order to determine value in use and perform impairment testing for the trademarks of ATTICA DEPARTMENT STORES S.A. and HALVATZIS MAKEDONIKI S.A. include royalty rates of 1.74% and 1.5%\u20132.9%, respectively, and WACC of 11.6% and 12.6%, respectively, with a terminal growth rate of 1%. Based on the impairment test performed as at 31.12.2025, no impairment loss was required to be recognized. Management is not currently aware of any other event or circumstance that would reasonably lead to a change in the key assumptions used in determining the recoverable amounts of the trademarks. Nevertheless, as at 31.12.2025, the Company and its investments performed a sensitivity analysis of the recoverable amounts per CGU in relation to changes in certain key assumptions, such as: (i) a change of 0.10 percentage points in the royalty rate up to 2030 and 0.05 percentage points in perpetuity, (ii) a change of 1.0 percentage point in the discount rate up to 2030 and 0.05 percentage points in perpetuity, or (iii) a change of 0.5 percentage points in the terminal growth rate. These changes did not result in the recognition of any impairment loss for the Group. The Company\u2019s intangible assets are fully amortized and no additions were made during the year 2025.\n \n \n 7. Leases The Company and its investments lease offices, stores, vehicles and certain other equipment. Except for short- term leases and low value leases, all leases are recorded in the statement of financial position as a right-of-use asset and a lease liability. Variable rentals that are not index-linked or interest rate dependent (such as rentals based on a percentage of sales) are not included in the initial measurement of the right-of-use asset and the lease \n \n \n \n liability. The Company and its investments classify right-of-use in a manner similar to classification of tangible assets (Note 5). \n \n 7.1. Right-of-use assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Cost of Acquisition
Balance as at January 1, 2024 289,187 1,297 7 290,492
Additions from acquisition of subsidiaries (note 35.1) 91 74 - 164
Additions for the period 17,305 343 - 17,648
Sales/ disposals for the period (35) (124) - (158)
Discontinued operations - (284) (7) (291)
Balance as at December 31, 2024 306,548 1,307 - 307,855
Accumulated depreciation
Balance as at January 1, 2024 (48,688) (644) (3) (49,334)
Depreciation from acquisition of subsidiaries (note 35.1) (52) (19) - (71)
Depreciation for the period (11,641) (244) - (11,885)
Sales/ disposals for the period 35 107 - 142
Discontinued operations - 209 3 212
Balance as at December 31, 2024 (60,346) (591) - (60,937)
Book value as at December 31, 2024 246,202 716 - 246,918
Cost of Acquisition
Balance as at January 1, 2025 306,548 1,307 - 307,855
Additions from acquisition of subsidiaries (note 35.2) 220 2,230 808 3,258
Additions for the period 11,383 1,285 449 13,117
Sales/ disposals for the period (72) (726) - (798)
Balance as at December 31, 2025 318,079 4,096 1,257 323,432
Accumulated depreciation
Balance as at January 1, 2025 (60,346) (591) - (60,937)
Depreciation from acquisition of subsidiaries (note 35.2) (197) (1,271) (742) (2,210)
Depreciation for the period (11,936) (708) (130) (12,774)
Sales/ disposals for the period 72 657 - 729
Balance as at December 31, 2025 (72,407) (1,913) (872) (75,192)
Book value as at December 31, 2025 245,672 2,183 385 248,240
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Cost of Acquisition
Balance as at January 1, 2024 - - - -
Additions for the period 148 - - 148
Balance as at December 31, 2024 148 - - 148
Accumulated depreciation
Balance as at January 1, 2024 - - - -
Depreciation for the period (33) - - (33)
Balance as at December 31, 2024 (33) - - (33)
Book value as at December 31, 2024 115 - - 115
Cost of Acquisition
Balance as at January 1, 2025 148 - - 148
Additions from acquisition/absorption of subsidiaries (note 35.3) 2,666 522 - 3,188
Additions for the period 2,672 71 - 2,743
Sales/ disposals for the period - (137) - (137)
Balance as at December 31, 2025 5,486 456 - 5,942
Accumulated depreciation
Balance as at January 1, 2025 (33) - - (33)
Depreciation from acquisition/absorption of subsidiaries (note 35.3) (1,827) (239) - (2,066)
Depreciation for the period (545) (100) - (645)
Sales/ disposals for the period - 137 - 137
Balance as at December 31, 2025 (2,405) (202) - (2,607)
Book value as at December 31, 2025 3,081 254 - 3,335
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716142249749": { "value": "\n 5. Tangible Assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Land Buildings and technical works Machinery and other mechanical equipment Vehicles Furniture and fixtures Assets under construction Total
Cost of Acquisition
Balance as at January 1, 2024 599 57,092 18,795 1,226 33,690 1,652 113,055
Additions from acquisition of subsidiaries (note 35.1) - - - 234 241 - 476
Additions for the period - 1,909 215 33 4,410 398 6,965
Transfers - - - - 303 (303) -
Sales/ disposals for the period (37) (793) (8,260) (249) (1,849) (1,078) (12,265)
Discontinued operations (562) (2,902) (9,802) (405) (623) (321) (14,615)
Balance as at December 31, 2024 - 55,306 948 840 36,173 348 93,615
Accumulated depreciation
Balance as at January 1, 2024 - (21,824) (10,450) (714) (22,744) - (55,731)
Depreciation from acquisition of subsidiaries (note 35.1) - - - (186) (202) - (388)
Depreciation for the period - (1,936) (36) (83) (2,247) - (4,303)
Sales/ disposals for the period - 6 - 137 1,526 - 1,669
Discontinued operations - 1,065 9,832 274 698 - 11,869
Balance as at December 31, 2024 - (22,688) (655) (571) (22,970) - (46,885)
Book value as at December 31, 2024 - 32,618 293 268 13,203 348 46,730
Cost of Acquisition
Balance as at January 1, 2025 - 55,306 948 840 36,173 348 93,615
Additions from acquisition of subsidiaries (note 35.2) 5,319 42,145 50,258 5,248 9,264 4,244 116,478
Additions for the period - 1,446 793 411 2,992 3,697 9,339
Transfers 1,316 2,775 991 39 539 (5,357) 303
Sales/ disposals for the period - - (44) (543) (539) - (1,126)
Balance as at December 31, 2025 6,635 101,672 52,946 5,995 48,429 2,932 218,609
Accumulated depreciation -
Balance as at January 1, 2025 - (22,688) (655) (571) (22,970) - (46,885)
Depreciation from acquisition of subsidiaries (note 35.2) - (13,813) (28,630) (4,220) (8,437) - (55,100)
Depreciation for the period - (2,288) (1,702) (258) (3,264) - (7,512)
Sales/ disposals for the period - - 41 512 492 - 1,046
Balance as at December 31, 2025 - (38,789) (30,946) (4,537) (34,179) - (108,451)
Book value as at December 31, 2025 6,635 62,883 22,000 1,458 14,250 2,932 110,158
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY
Amounts in thousands \u20ac Land Buildings and technical works Machinery and other mechanical equipment Vehicles Furniture and fixtures Assets under construction Total
Cost of Acquisition
Balance as at January 1, 2024 - - - - 277 - 277
Additions for the period - - - - 20 181 202
Balance as at December 31, 2024 - - - - 297 181 478
Accumulated depreciation
Balance as at January 1, 2024 - - - - (270) - (270)
Depreciation for the period - - - - (2) - (2)
Balance as at December 31, 2024 - - - - (272) - (272)
Book value as at December 31, 2024 - - - - 25 181 207
Cost of Acquisition
Balance as at January 1, 2025 - - - - 297 181 478
Additions from acquisition/absorption of subsidiaries (note 35.3) - 531 - 17 505 - 1,053
Additions for the period - 118 - - 94 2 214
Transfers - 179 - - 4 (183) -
Balance as at December 31, 2025 - 828 - 17 900 - 1,745
Accumulated depreciation
Balance as at January 1, 2025 - - - - (272) - (272)
Depreciation from acquisition/absorption of subsidiaries (note
35.3) - (240) - (17) (469) - (726)
Depreciation for the period - (129) - - (28) - (157)
Balance as at December 31, 2025 - (369) - (17) (769) - (1,155)
Book value as at December 31, 2025 - 459 - - 131 - 590
\n The increase in consolidated tangible assets compared to the previous year is mainly attributable to the incorporation of property, plant and equipment of Barba Stathis Group, acquired during the current year (Note 35.2), while the Company\u2019s tangible assets arise from the merger by absorption of its subsidiary, IDEAL TECHNOLOGY S.A. (Note 35.3). In the context of the finalization of the goodwill from the acquisition of the subsidiary BARBA STATHIS S.A., a readjustment of an amount of \u20ac 1,827 k was made to the fair value of its tangible assets, relating by \u20ac 708 k to Land and by \u20ac 1,118 k to Buildings and technical works (Note 35.2), and is included in additions from incorporation of subsidiaries of the current year. Encumbrances exist on the tangible assets of the Company\u2019s investments for securing long-term borrowings (Note 39.2). \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716142350381": { "value": "\n 6. Intangible Assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Software development Software acquisitions Trademark and licenses Other Total
Cost of Acquisition
Balance as at January 1, 2024 30,214 10,293 38,755 - 79,262
Additions from acquisition of subsidiaries (note 35.1) - 27 - - 27
Additions for the period 307 810 - - 1,117
Sales/ disposals for the period - (5) - - (5)
Discontinued operations - (418) - - (418)
Balance as at December 31, 2024 30,521 10,707 38,755 - 79,983
Accumulated depreciation
Balance as at January 1, 2024 (26,238) (8,495) - - (34,733)
Depreciation from acquisition of subsidiaries (note 35.1) - (2) - - (2)
Depreciation for the period (1,044) (674) - - (1,718)
Sales/ disposals for the period - 5 - - 5
Discontinued operations - 393 - - 393
Balance as at December 31, 2024 (27,282) (8,773) - - (36,055)
Book value as at December 31, 2024 3,239 1,933 38,755 - 43,927
Cost of Acquisition
Balance as at January 1, 2025 30,521 10,707 38,755 - 79,983
Additions from acquisition of subsidiaries (note 35.2) - 2,463 45,581 573 48,617
Additions for the period 569 1,307 - 142 2,018
Sales/ disposals for the period - (114) - - (114)
Transfers - 63 - 68 131
Balance as at December 31, 2025 31,090 14,426 84,336 783 130,635
Accumulated depreciation
Balance as at January 1, 2025 (27,282) (8,773) - - (36,055)
Depreciation from acquisition of subsidiaries (note 35.2) - (2,246) (74) (573) (2,893)
Depreciation for the period (1,099) (916) (2) (21) (2,038)
Sales/ disposals for the period - 114 - - 114
Transfers (4) 59 - (59) (4)
Balance as at December 31, 2025 (28,385) (11,762) (76) (653) (40,876)
Book value as at December 31, 2025 2,705 2,664 84,260 130 89,759
\n \n The increase in consolidated intangible assets compared to the previous year is mainly due to the incorporation of the intangible assets of the Barba Stathis Group, which was acquired during the current year (Note 35.2). In the context of the finalization of goodwill arising from the acquisition of the subsidiary BARBA STATHIS S.A., the BARBA STATHIS trademark was recognized at fair value, amounting to \u20ac 43,937 k, and is included in \u201cAdditions from the consolidation of subsidiaries\u201d under \u201cTrademarks and licenses\u201d category for the current year. During the financial year, the Company's investments capitalized costs related to the research, development and implementation of integrated software solutions for a total amount of \u20ac 569 k versus \u20ac 307 k in the previous financial year. The Company's internally generated intangible assets relating to software development costs are amortized over 3-10 years. Research and development expenses recognized as distribution expenses amount to \u20ac 711 k for the current financial year compared to \u20ac 703 k for the previous financial year. The capitalization of the above software development costs is performed only when the recognition criteria for an intangible asset under IAS 38 are met, in particular the technical feasibility of completing the software, the intention and ability of the Company and its investments to complete and use or commercially exploit it, and the existence of expected future economic benefits arising from its use. Intangible assets with definite useful lives are tested for impairment when events or changes in circumstances indicate that their carrying amount may not be recoverable. If the carrying amount of such intangible assets exceeds their recoverable amount, the excess is recognized as an impairment loss directly in profit or loss. Trademarks recognized as part of the purchase price allocation and classified as intangible assets with indefinite useful lives are not amortized but are tested for impairment at least annually, or more frequently when there are indications of impairment. As at 31.12.2025, intangible assets with indefinite useful life amount to \u20ac 84,250 k and relate by \u20ac 38,755 k to the trademark of the subsidiary company ATTICA DEPARTMENT STORES S.A., by \u20ac 43,937 k to the trademark of the subsidiary company BARBA STATHIS S.A. and by \u20ac 1,559 k to the trademark of the subsidiary company HALVATZIS MAKEDONIKI S.A. The recoverable amounts of trademarks with indefinite useful lives (value in use) were determined based on the income approach, specifically using the relief-from-royalty method. The key assumptions adopted by Management for the estimation of future cash flows, in order to determine value in use and perform impairment testing for the trademarks of ATTICA DEPARTMENT STORES S.A. and HALVATZIS MAKEDONIKI S.A. include royalty rates of 1.74% and 1.5%\u20132.9%, respectively, and WACC of 11.6% and 12.6%, respectively, with a terminal growth rate of 1%. Based on the impairment test performed as at 31.12.2025, no impairment loss was required to be recognized. Management is not currently aware of any other event or circumstance that would reasonably lead to a change in the key assumptions used in determining the recoverable amounts of the trademarks. Nevertheless, as at 31.12.2025, the Company and its investments performed a sensitivity analysis of the recoverable amounts per CGU in relation to changes in certain key assumptions, such as: (i) a change of 0.10 percentage points in the royalty rate up to 2030 and 0.05 percentage points in perpetuity, (ii) a change of 1.0 percentage point in the discount rate up to 2030 and 0.05 percentage points in perpetuity, or (iii) a change of 0.5 percentage points in the terminal growth rate. These changes did not result in the recognition of any impairment loss for the Group. The Company\u2019s intangible assets are fully amortized and no additions were made during the year 2025.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716142559351": { "value": "\n 7. Leases The Company and its investments lease offices, stores, vehicles and certain other equipment. Except for short- term leases and low value leases, all leases are recorded in the statement of financial position as a right-of-use asset and a lease liability. Variable rentals that are not index-linked or interest rate dependent (such as rentals based on a percentage of sales) are not included in the initial measurement of the right-of-use asset and the lease \n \n liability. The Company and its investments classify right-of-use in a manner similar to classification of tangible assets (Note 5). \n \n 7.1. Right-of-use assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Cost of Acquisition
Balance as at January 1, 2024 289,187 1,297 7 290,492
Additions from acquisition of subsidiaries (note 35.1) 91 74 - 164
Additions for the period 17,305 343 - 17,648
Sales/ disposals for the period (35) (124) - (158)
Discontinued operations - (284) (7) (291)
Balance as at December 31, 2024 306,548 1,307 - 307,855
Accumulated depreciation
Balance as at January 1, 2024 (48,688) (644) (3) (49,334)
Depreciation from acquisition of subsidiaries (note 35.1) (52) (19) - (71)
Depreciation for the period (11,641) (244) - (11,885)
Sales/ disposals for the period 35 107 - 142
Discontinued operations - 209 3 212
Balance as at December 31, 2024 (60,346) (591) - (60,937)
Book value as at December 31, 2024 246,202 716 - 246,918
Cost of Acquisition
Balance as at January 1, 2025 306,548 1,307 - 307,855
Additions from acquisition of subsidiaries (note 35.2) 220 2,230 808 3,258
Additions for the period 11,383 1,285 449 13,117
Sales/ disposals for the period (72) (726) - (798)
Balance as at December 31, 2025 318,079 4,096 1,257 323,432
Accumulated depreciation
Balance as at January 1, 2025 (60,346) (591) - (60,937)
Depreciation from acquisition of subsidiaries (note 35.2) (197) (1,271) (742) (2,210)
Depreciation for the period (11,936) (708) (130) (12,774)
Sales/ disposals for the period 72 657 - 729
Balance as at December 31, 2025 (72,407) (1,913) (872) (75,192)
Book value as at December 31, 2025 245,672 2,183 385 248,240
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Cost of Acquisition
Balance as at January 1, 2024 - - - -
Additions for the period 148 - - 148
Balance as at December 31, 2024 148 - - 148
Accumulated depreciation
Balance as at January 1, 2024 - - - -
Depreciation for the period (33) - - (33)
Balance as at December 31, 2024 (33) - - (33)
Book value as at December 31, 2024 115 - - 115
Cost of Acquisition
Balance as at January 1, 2025 148 - - 148
Additions from acquisition/absorption of subsidiaries (note 35.3) 2,666 522 - 3,188
Additions for the period 2,672 71 - 2,743
Sales/ disposals for the period - (137) - (137)
Balance as at December 31, 2025 5,486 456 - 5,942
Accumulated depreciation
Balance as at January 1, 2025 (33) - - (33)
Depreciation from acquisition/absorption of subsidiaries (note 35.3) (1,827) (239) - (2,066)
Depreciation for the period (545) (100) - (645)
Sales/ disposals for the period - 137 - 137
Balance as at December 31, 2025 (2,405) (202) - (2,607)
Book value as at December 31, 2025 3,081 254 - 3,335
\n \n 7.2. Lease liabilities The lease liabilities of the Company and its investments are set out below in accordance with the requirements of IFRS 16: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Long-term lease liabilities 258,503 255,002 3,107 76
Short-term liabilities 10,021 9,015 465 44
Total lease liabilities 268,524 264,017 3,572120
\n The lease liabilities of the Company and its investments were as follows during the period: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION 31.12.2025
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Balance as at January 1 263,324 693 - 264,017
Cash changes:
- Payments (17,227) (769) (142) (18,138)
Non-cash changes:
- Additions 11,384 1,285 448 13,117
- Interests 8,449 84 9 8,542
- Early terminated leases - (70) - (70)
- Additions from acquisition of subsidiaries (note 35.2) 26 956 74 1,056
Balance as at December 31 265,956 2,179 389 268,524
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION 31.12.2024
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Balance as at January 1 254,943 626 4 255,573
Cash changes:
- Payments (16,780) (326) (1) (17,108)
Non-cash changes:
- Additions 17,305 362 - 17,667
- Interests 7,815 34 - 7,850
- Early terminated leases - (18) (18)
- Additions from acquisition of subsidiaries 42 56 - 98
- Discontinued operations - (42) (4) (46)
Balance as at December 31 263,324 693 - 264,017
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY 31.12.2025
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Balance as at January 1 120 - - 120
Cash changes:
- Payments (485) (96) - (581)
Non-cash changes:
- Additions 2,672 71 - 2,743
- Interests 116 13 - 129
- Early terminated leases - - -
- Additions from acquisition of subsidiaries (note 35.3) 915 246 1,161
Balance as at December 31 3,338 234 - 3,572
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY 31.12.2024
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Balance as at January 1 - - - -
Cash changes:
- Payments (33) - - (33)
Non-cash changes:
- Additions 148 - - 148
- Interests 5 - - 5
Balance as at December 31120 - - 120
\n st The future minimum lease payments and the net present value thereof as of December 31 , 2025, and 2024 are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION 31.12.2025
Amounts in thousands \u20ac Up to 1 year 1 to 5 years Over 5 years Total
Minimum payments 18,418 71,220 282,211 371,849
Financial cost (8,397) (30,114) (64,814) (103,325)
Net present value 10,021 41,106 217,397 268,524
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION 31.12.2024
Amounts in thousands \u20ac Up to 1 year 1 to 5 years Over 5 years Total
Minimum payments 17,104 65,724 287,205 370,032
Financial cost (8,089) (29,359) (68,568) (106,016)
Net present value 9,015 36,365 218,637 264,017
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY 31.12.2025
Amounts in thousands \u20ac Up to 1 year 1 to 5 years Over 5 years Total
Minimum payments 578 2,668 696 3,942
Financial cost (113) (247) (11) (371)
Net present value 465 2,421 685 3,571
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY 31.12.2024
Amounts in thousands \u20ac Up to 1 year 1 to 5 years Over 5 years Total
Minimum payments 50 79 - 128
Financial cost (6) (3) - (9)
Net present value 44 76 - 120
\n Rentals not recognized as a liability The Company and its investments have decided not to recognize a lease liability for short-term leases (leases with an estimated term of 1 year or less) or for leases of low-value assets. Payments on these leases are recognized as an expense in the income statement. In addition, variable payments of certain floating rate leases that are not permitted to be recognized as lease liabilities are also recognized as an expense. Expenses relating to the above cases that have not been included in the measurement of the lease liability are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Short-term leases 222 279 29 94
Low value leases 19 3 - 3
Variable payments of floating rentals 5,125 4,439 - -
Net present value 5,366 4,722 29 97
\n Variable payments of floating rentals of \u20ac 5,111 k, recognized as an expense rather than a lease liability mainly include leases of the subsidiary ATTICA S.A. where the rentals are variable based on the income from the use of the underlying assets. Total consolidated cash outflows for leases for the year amount to \u20ac 23,504 k compared to \u20ac 21,829 k in the previous year, while for the Company they amount to \u20ac 626 k and \u20ac 130 k for the current and previous year, respectively. The Company, during the current year, had income of \u20ac 255 k from the sublease of offices to the subsidiary companies ADACOM ADVANCED INTERNET APPLICATIONS S.A. and IDEAL SOFTWARE SOLUTIONS S.A. and income of \u20ac 94 k from the sublease of offices to third parties. Contingent liabilities arising from compliance with commercial cooperation agreements are discussed in Note 39.3. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716142822044": { "value": "\n 7.1. Right-of-use assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Cost of Acquisition
Balance as at January 1, 2024 289,187 1,297 7 290,492
Additions from acquisition of subsidiaries (note 35.1) 91 74 - 164
Additions for the period 17,305 343 - 17,648
Sales/ disposals for the period (35) (124) - (158)
Discontinued operations - (284) (7) (291)
Balance as at December 31, 2024 306,548 1,307 - 307,855
Accumulated depreciation
Balance as at January 1, 2024 (48,688) (644) (3) (49,334)
Depreciation from acquisition of subsidiaries (note 35.1) (52) (19) - (71)
Depreciation for the period (11,641) (244) - (11,885)
Sales/ disposals for the period 35 107 - 142
Discontinued operations - 209 3 212
Balance as at December 31, 2024 (60,346) (591) - (60,937)
Book value as at December 31, 2024 246,202 716 - 246,918
Cost of Acquisition
Balance as at January 1, 2025 306,548 1,307 - 307,855
Additions from acquisition of subsidiaries (note 35.2) 220 2,230 808 3,258
Additions for the period 11,383 1,285 449 13,117
Sales/ disposals for the period (72) (726) - (798)
Balance as at December 31, 2025 318,079 4,096 1,257 323,432
Accumulated depreciation
Balance as at January 1, 2025 (60,346) (591) - (60,937)
Depreciation from acquisition of subsidiaries (note 35.2) (197) (1,271) (742) (2,210)
Depreciation for the period (11,936) (708) (130) (12,774)
Sales/ disposals for the period 72 657 - 729
Balance as at December 31, 2025 (72,407) (1,913) (872) (75,192)
Book value as at December 31, 2025 245,672 2,183 385 248,240
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY
Amounts in thousands \u20ac Buildings Vehicles Other equipment Total
Cost of Acquisition
Balance as at January 1, 2024 - - - -
Additions for the period 148 - - 148
Balance as at December 31, 2024 148 - - 148
Accumulated depreciation
Balance as at January 1, 2024 - - - -
Depreciation for the period (33) - - (33)
Balance as at December 31, 2024 (33) - - (33)
Book value as at December 31, 2024 115 - - 115
Cost of Acquisition
Balance as at January 1, 2025 148 - - 148
Additions from acquisition/absorption of subsidiaries (note 35.3) 2,666 522 - 3,188
Additions for the period 2,672 71 - 2,743
Sales/ disposals for the period - (137) - (137)
Balance as at December 31, 2025 5,486 456 - 5,942
Accumulated depreciation
Balance as at January 1, 2025 (33) - - (33)
Depreciation from acquisition/absorption of subsidiaries (note 35.3) (1,827) (239) - (2,066)
Depreciation for the period (545) (100) - (645)
Sales/ disposals for the period - 137 - 137
Balance as at December 31, 2025 (2,405) (202) - (2,607)
Book value as at December 31, 2025 3,081 254 - 3,335
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716144539007": { "value": "\n 8. Goodwill The change in goodwill arising on business combinations is analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance for the period 126,790 119,222 - -
Additions from acquisition of subsidiaries (note 35.2) 22,952 - - -
Acquisition of subsidiary (note 35) 18,198 10,991 1,609 -
Disposal of subsidiary - (3,423) - -
Closing balance for the period 167,940 126,790 1,609 -
\n 1 Goodwill by business segment is broken down as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
IT 59,263 59,263 - -
Specialized retail 65,918 65,918 - -
Food 41,150 - - -
Distribution 1,609 1,609 1,609 -
Total 167,940 126,790 1,609 -
\n Goodwill amounting to \u20ac 1,609 k of the Company relates to the goodwill of the CGU of Distribution, which originated from the subsidiary company IDEAL TECHNOLOGY S.A., with which it was merged by absorption (Note 35.3) during the current year. As 31.12.2025, goodwill has been allocated to the following CGUs/groups of CGUs: \u2022 Information Technology Segment - BYTE COMPUTER, ADACOM, BLUESTREAM \u2022 Specialized Retail Segment - ATTICA DEPARTMENT STORES \u2022 Food Segment - BARBA STATHIS GROUP \u2022 Distribution Segment CGUs are defined at the level at which Management separately monitors cash flows and makes decisions regarding resource allocation and performance assessment, in accordance with IAS 36. The above CGUs are grouped, for presentation purposes, by operating segment, to the extent that the underlying assumptions (growth rates, profit margins, discount rates) do not differ materially within each segment. For each CGU or group of CGUs that is significant in relation to total goodwill, the Group discloses the key assumptions used in calculating value in use or fair value, as well as a sensitivity analysis to reasonably possible changes in those assumptions, in accordance with IAS 36. The recoverable amount of goodwill related to the individual CGUs has been determined based on value in use, which was calculated using the discounted cash flow method. In determining value in use, Management uses assumptions which it considers reasonable and which are based on the best available information at its disposal and are valid at the reporting date of the Financial Statements. 1 Within the \ufb01rst quarter of 2025, Ideal Holdings completed the corporate restructuring of the Information Technology segment, creating a new sub-group under the parent company \u2018BYTE COMPUTER S.A.\u2019 and separating the technology products distribution companies (METROSOFT INFORMATICS S.A. and IDEAL TECHNOLOGY S.A.). As a result, the goodwill of the technology products distribution companies was separated from the goodwill of the Information Technology segment and is presented under Other Investments for both years for comparability purposes.\n \n Assumptions used in determining value in use The recoverable amount of each CGU is determined based on its value in use. This is calculated as the present value of the estimated future cash flows expected to be generated by each CGU, using the discounted cash flow (DCF) method. The key assumptions used by the Company in determining the estimated future cash flows are as follows: \u2022 Preparation of five-year business plans for each CGU. The business plans are prepared with a maximum horizon of five years, while cash flows beyond the five-year period are extrapolated using estimated growth rates as described below. \u2022 The business plans are based on recently prepared and approved budgets and forecasts, incorporating projected operating profit and EBITDA margins, as well as forward-looking estimates using reasonable assumptions. \u2022 The business plans include the necessary revisions to reflect current economic conditions and take into account past experience, industry outlooks, and other available information from external sources. \u2022 The calculations for determining the recoverable amount of the CGUs are based on five-year business plans approved by Management, which incorporate the necessary revisions to reflect the current economic environment and the Company\u2019s experience. Terminal growth rate: Cash flows beyond the five-year period have been extrapolated using estimated terminal growth rates, as derived from external sources. The terminal growth rate applied per CGU/group of CGUs was determined as follows: \u2022 IT segment \u2013 2.75% \u2022 Specialized retail segment \u2013 1% \u2022 Food segment \u2013 2% \u2022 Distribution segment \u2013 2% Weighted Average Cost of Capital (WACC): The WACC method reflects the discount rate applied to the future cash flows of each CGU and is derived from the weighted average of the cost of equity and the cost of long-term debt, in order to determine the overall cost of capital. As all cash flows in the business plans are denominated in euro, the yield on the 10-year German government bond was used as the risk-free rate, which amounted to 2.96% at the valuation date. For the calculation of the country risk premium and the equity risk premium, estimates from independent sources were considered, while beta coefficients are assessed annually based on published market data. The WACC per CGU/group of CGUs was determined as follows: \u2022 IT segment \u2013 11.50% \u2022 Specialized retail segment \u2013 11.60% \u2022 Food segment \u2013 8.30% \u2022 Distribution segment \u2013 10.20% Apart from the above estimates used in determining the value in use of the CGUs, Management is not aware of any changes in conditions that could affect the remaining assumptions. The key assumptions adopted by Management for the calculation of future cash flows, in order to determine value in use and perform impairment testing, include terminal growth rates ranging from 1% to 2.75% and WACC ranging from 8.30% to 11.60%. Based on the impairment test performed, no goodwill impairment loss was identified. Sensitivity analysis of recoverable amounts Management is not currently aware of any other event or condition that would reasonably result in a change in the key assumptions used in determining the recoverable amounts of the CGUs. Nevertheless, as at 31.12.2025, the Company performed a sensitivity analysis of the recoverable amounts per CGU in relation to reasonably possible changes in key assumptions, such as: (i) an increase in the discount rate of up to 1.0 percentage point, (ii) a decrease in the EBITDA margin of up to 1.0 percentage point, and (iii) a decrease in the terminal growth rate of up to 0.5 percentage points. These changes do not result in the recognition of an impairment loss for any CGU, as \n \n under all the above reasonably possible scenarios, the recoverable amount of each CGU remains higher than its respective carrying amount. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716144736672": { "value": "\n 9. Other financial assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Participation in other entities 121 124 - -
Other financial assets 121 124 - -
\n The above investments are non-listed and there are no recent and reliable data available for measuring their fair value. Therefore, the Group measures them at fair value, for which acquisition cost is considered an appropriate estimate, in accordance with the relevant provisions of IFRS 9. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716144900979": { "value": "\n 10. Other long-term receivables \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Provided guarantees 369 263 107 9
Other long-term receivables 213 - - -
Other long-term receivables 582 263 107 9
\n Other receivables include a receivable arising from the sale of the interest in an associate company (Note 1.2), which relates to the third instalment of the consideration, with maturity date 31.03.2027. This receivable is recognized as a financial asset measured at amortized cost in accordance with IFRS 9 - Financial Instruments and IFRS 7 - Financial Instruments: Disclosures and is subject to impairment testing based on the expected credit loss model. The guarantees paid relate to amounts paid to lessors of properties, vehicles and to public utility companies for connection to their networks. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716145129378": { "value": "\n 11. Deferred tax assets and liabilities Deferred income taxes arise from temporary differences between the carrying amounts and tax bases of assets and liabilities and are calculated using the income tax rate expected to apply in the periods in which the temporary taxable and deductible differences are expected to reverse. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred taxes relate to the same taxation authority. A deferred tax asset is recognized for tax losses carried forward to the extent that it is probable that the related tax benefit will be realized through future taxable profits. (i) Offset balances of deferred tax assets. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Deferred tax assets 4,675 3,713 - -
Deferred tax liabilities (21,973) (8,661) - -
Net deferred tax (17,298) (4,948) - -
\n (i) Gross balances of deferred tax assets and obligations \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Deferred tax assets 61,409 59,396 - -
Deferred tax liabilities (78,707) (64,344) - -
Net deferred tax (17,298) (4,948) - -
\n \n (ii) Changes in gross deferred tax assets and liabilities \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Balance as at January 1, 2025 Deferred tax recognized in the Income Statement Deferred tax recognized through Other Comprehensive Income Additions from acquisition of subsidiaries Balance as at December 31, 2025
Tangible assets - 19 - - 19
Other intangible assets 510 (15) - - 495
Inventories 309 (37) - 198 470
Trade receivables 120 (19) - 167 268
Other current assets 1 (1) - - -
End-of-service employee benefit obligations 277 54 (24) 294 601
Long-term provisions 13 (8) - - 5
Lease liabilities 57,745 212 - 20 57,977
Other short-term liabilities 415 20 - 2 437
Other long-term liabilities 7 (53) - 362 316
Tax losses - 481 - - 481
Reserves - 27 - 313 340
Deferred tax assets balance (before offsetting) 59,396 680 (24) 1,356 61,409
Tangible assets (1,175) 31 - (4,645) (5,789)
Other intangible assets (8,633) 93 - (10,009) (18,549)
Right-of-use assets (54,298) 466 - (18) (53,851)
Trade receivables (44) 32 - - (12)
Other current assets (51) (183) - - (234)
Other long-term liabilities (143) (128) - (1) (272)
Deferred tax liabilities balance (before offsetting) (64,344) 311 - (14,673) (78,707)
Net deferred tax asset/(liability) (4,948) 991 (24) (13,317) (17,298)
\n In the context of the finalization of the goodwill from the acquisition of the subsidiary company BARBA STATHIS S.A., a deferred tax liability of \u20ac 10,054 k was recognized (column Additions from acquisition of subsidiaries), which relates to deferred tax arising from the recognition at fair value of the assets of the acquired company (Notes 35.2 and 37) and more specifically a deferred tax liability of \u20ac 9,666 k in the line Other intangible assets for the trademark and \u20ac 388 k in the line Tangible assets for the properties (Land and Buildings). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Balance as at January 1, 2024 Deferred tax recognized in the Income Statement Deferred tax recognized through Other Comprehensive Income Deferred tax recognized directly in Equity Additions from acquisition of subsidiaries Balance as at December 31, 2024
Other intangible assets 503 7 - - - 510
Inventories 275 30 - 4 - 309
Trade receivables 223 - - - (103) 120
Other current assets - 1 - - - 1
End-of-service employee benefit obligations 315 44 1 - (83) 277
Long-term provisions 25 (12) - - - 13
Lease liabilities 55,910 1,815 - 22 (2) 57,745
Other short-term liabilities 777 (11) - 128 (478) 415
Other long-term liabilities 44 7 - - (44) 7
Deferred tax assets balance (before offsetting) 58,071 1,881 1 154 (711) 59,396
Tangible assets (2,343) (284) - - 1,451 (1,175)
Other intangible assets (8,704) 71 - - - (8,633)
Right-of-use assets (53,073) (1,205) - (21) - (54,298)
Trade receivables (60) 16 - - - (44)
Other current assets (76) 21 - - 5 (51)
Other long-term liabilities (119) (24) - - - (143)
Deferred tax liabilities balance (before offsetting) (64,375) (1,405) - (21) 1,456 (64,344)
Net deferred tax asset/(liability)(6,304) 476 1 133 745 (4,948)
\n st As at December 31 , 2025, the Company has accumulated tax losses totaling \u20ac 53,670 k for which no deferred tax asset has been recognized, as it is not considered sufficiently probable at the reporting date that taxable profits will be available within the carryforward period to utilize these losses. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716145340954": { "value": "\n 12. Inventories Inventories are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Goods 94,343 79,098 1,339 -
Finished products 20,599 333 - -
Semi-finished products 300 533 - -
Raw materials 10,462 100 - -
Other 3,189 - - -
Less: Provision for impairment of inventory (2,477) (1,685) (211) -
Inventory 126,416 78,379 1,128 -
\n The increase in consolidated inventories compared to the previous year is mainly due to the incorporation of the inventories of Barba Stathis Group, which was acquired during the current year (Note 35.2), while the Company\u2019s inventories arise from the merger by absorption of the subsidiary company IDEAL TECHNOLOGY S.A. (Note 35.3). Changes in provisions for depreciation of inventories are presented below as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance for the period 1,685 1,436 - -
Provisions from acquisition of subsidiaries 898 20 211 -
Increase/(decrease) of provisions (99) 279 - -
Discontinued operations - (117) - -
Foreign exchange translation differences (7) 66 - -
Closing balance for the period 2,477 1,685 211 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716145500568": { "value": "\n 13. Trade receivables Trade receivables and the relative impairment losses are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Trade receivables 61,304 52,830 5,238 3
Receivables from credit cards 10,776 13,032 - -
Receivable from subsidiaries (Note 39.1) - - 1,677 373
Cheques receivables 10,165 1,274 203 -
Less: Provisions for doubtful receivables (6,601) (6,760) (72) -
Trade receivables 75,644 60,377 7,046 376
\n The increase in consolidated trade receivables compared to the previous year is mainly due to the incorporation of the trade receivables of the Barba Stathis Group, which was acquired during the current year (Note 35.2), while the increase in the Company\u2019s trade receivables is due to the addition of the customers of the subsidiary company IDEAL TECHNOLOGY S.A., which was merged through its absorption (Note 35.3) with the Company. All the above receivables mature on average within one year from the balance sheet date and their fair value, as well as the maximum exposure to credit risk from them, approximates their carrying amount. The subsidiary company Barba Stathis has received guarantees from customers amounting to \u20ac 534 k. These guarantees reduce the net exposure to credit risk from these specific customers. \n \n \n Provisions for doubtful receivables are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance for the period 6,760 7,590 - -
Provisions from acquisition of subsidiaries 4,008 - 82 -
Write-offs (4,105) - - -
Provisions for the period (59) (50) (10) -
Discontinued operations - (767) - -
Foreign exchange translation differences (3) (13) - -
Closing balance for the period 6,601 6,760 72 -
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716145708977": { "value": "\n Provisions for doubtful receivables are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance for the period 6,760 7,590 - -
Provisions from acquisition of subsidiaries 4,008 - 82 -
Write-offs (4,105) - - -
Provisions for the period (59) (50) (10) -
Discontinued operations - (767) - -
Foreign exchange translation differences (3) (13) - -
Closing balance for the period 6,601 6,760 72 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716161325258": { "value": "\n 14. Other current assets Other current assets include the following receivables: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Restricted deposits 5,985 5,884 5,982 5,872
Staff cash facilities 102 86 9 6
Receivables from the Greek State 711 2,036 273 969
Receivables from Subsidiaries (note 39.1) - - 5,477 583
Advances to suppliers 3,581 2,295 261 268
Prepaid expenses 4,421 4,087 201 102
Accrued Income 4,310 5,189 60 626
Acquisition under receipt/ settlement 3,014 3,021 58 -
Financial assets at fair value through profit or loss 330 1,162 464 666
Other debtors 1,272 371 4 4
Less: Provisions for bad receivables (633) - - -
Other current assets 23,093 24,132 12,789 9,095
\n Under the program of issuing a negotiable common bond loan of \u20ac 100,000 k (Note 17), the Company's obligation is to maintain a DSRA Bond Loan Security Account pledged in favor of the bondholders until the bond loan repayment date, which shall include an amount equal to the total amount of interest under the bond loan payable at any one time on the immediately following two (2) maturity dates plus any interest, i.e. \u20ac 5,882 k, plus a minimum amount of \u20ac 100 k which may be used exclusively by the bondholders' representative to cover the costs, expenses and any attorneys' fees in connection with the exercise, prosecution (whether in or out of court) or enforcement of the rights of the lenders under any of the bond loan documents. Receivables from subsidiaries of the Company include a receivable from dividend amounting to \u20ac 5,251 k, which was collected in January 2026. All of the above receivables, except for financial assets at fair value through profit and loss, mature on average within one year from the balance sheet date and their fair value and the maximum exposure to credit risk from them are identical to the carrying amount. The fair value of financial assets at fair value through profit and loss is presented in Note 37. Financial assets at fair value through profit and loss are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Shares listed on AthEx 330 1.162 - -
Subsidiary share options - - 464 666
Financial assets at fair value through profit or loss 330 1,162 464 666
\n \n The movement of financial assets at fair value through profit and loss is analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance for the period 1,162 1,205 666 -
Additions - - - 666
Decreases (716) (144) - -
Adjustments at fair value through profit or loss (116) 101 (202) -
Closing balance for the period 330 1,162 464 666
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716161411275": { "value": "\n 15. Cash and cash equivalent \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Cash on hand 715 656 3 1
Bank deposits 32,725 21,677 7,791 1,079
Short-term time deposits 123,917 134,933 64,500 101,850
Cash and cash equivalents 157,357 157,266 72,294 102,930
\n Time deposits of the Company and its investments relate to time deposits of maturity of less than 3 months, while restricted deposits have been transferred to Other current assets (Note 14).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716161539989": { "value": "\n 16. Equity \n \n 16.1. Share capital and share premium Share Capital is analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac (except number of shares) Number of shares Share capital Share premium
Balance as at January 1, 2024 48,003,921 19,202 72,994
Share capital increase - 91,207 (91,207)
Share capital decrease - (9,601) -
Share capital increase expenses - - (242)
Transfer to retained earnings - - 18,456
Balance as at December 31, 2024 48,003,921 100,808 -
Balance as at January 1, 2025 48,003,921 100,808 -
Share capital increase 8,000,000 16,000 32,000
Share capital decrease - (21,601) -
Share capital increase expenses - - (3,067)
Balance as at December 31, 2025 56,003,921 95,207 28,933
\n The share capital is determined on the basis of the nominal value of the shares issued. The share premium reserve includes amounts received in excess of the nominal value of the share on issue of shares. Any transaction costs associated with the issue of shares are deducted from the share premium reserve. Current fiscal year The Extraordinary General Meeting of shareholders held on February 3, 2025 resolved to reduce the Company\u2019s share capital by \u20ac 4,800 k through a reduction in the nominal value of each share by \u20ac 0.10 per share, i.e., the nominal value of each share was reduced to \u20ac 2.00 from \u20ac 2.10, and to return the amount of the share capital reduction to shareholders in cash. The Board of Directors, exercising the authorization granted to it by the Extraordinary General Meeting of shareholders held on September 19, 2024, resolved on June 2, 2025 to proceed with a Public Offering in Greece of up to 8,000,000 new ordinary registered voting shares, with a nominal value of \u20ac 2.00 each, to be issued in the context of a share capital increase through cash contributions and the waiver of pre-emption rights of existing \n \n \n \n shareholders, with the possibility of partial subscription, and the admission of the new shares to trading on the regulated market of the Athens Stock Exchange. The Public Offering was completed on June 13, 2025 and, following a decision of the Board of Directors, a total of 8,000,000 new ordinary registered voting shares of the Company (the \u201cNew Shares\u201d) were allocated. The final offer price of the New Shares (the \u201cOffer Price\u201d) was set at \u20ac 6.00 per share, and the total funds raised through the capital increase amounted to \u20ac 48,000 k. Trading of the 8,000,000 New Shares on the Main Market of the Athens Stock Exchange commenced on June 18, 2025. The adjourned Annual General Meeting of shareholders held on June 18, 2025 resolved to further reduce the Company\u2019s share capital by \u20ac 16,801 k through a reduction in the nominal value of each share by \u20ac 0.30 per share, i.e., the nominal value of each share was reduced to \u20ac 1.70 from \u20ac 2.00, and to return the amount of the share capital reduction to shareholders in cash. Previous year The Regular General Meeting of Shareholders held on June 6, 2024 decided to increase the Company's share capital by capitalizing part of the share premium reserve in the amount of \u20ac 9,601 k with a simultaneous increase in the nominal value of the share by \u20ac 0.20 from \u20ac 0.40 to \u20ac 0.60. Subsequently, the Annual General Meeting decided to reduce the share capital by the same amount, i.e. \u20ac 9,601 k, with a simultaneous reduction of the nominal value of the share by \u20ac 0.20 from \u20ac 0.60 to \u20ac 0.40, and to return the amount of the share capital reduction in cash to the shareholders. The Extraordinary General Meeting of the Company's shareholders held on September 19, 2024, decided to increase the share capital by capitalizing part of the share premium reserve of \u20ac 81,607 k with a simultaneous increase in the nominal value of the share by \u20ac 1.70 from \u20ac 0.40 to \u20ac 2.10.\n \n \n \n 16.2. Reserves Reserves are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Statutory reserves Other reserves Employee stock options reserve Subsidiary share purchase option reserve Actuarial gain/(loss) reserve Foreign currency translation reserve Treasury shares Total
Balance as at January 1, 2024 1,331 270 - - 36 (1,189) (70) 377
Statutory reserves 36 - - - - - - 36
Grants - (10) - - - - - (10)
Stock awards to employees - - 150 - - - - 150
Subsidiary share option - - - (3,591) - - - (3,591)
Actuarial profit/(loss) for the period - - - - 2 - - 2
Deferred tax from actuarial profit/(loss) - - - - 1 - - 1
Other comprehensive income/expenses from associates - - - - 28 - - 28
Exchange differences on translation of financial statements - - - - - 312 - 312
Reclassification of exchange differences on translation of financial statements to the income statement due to disposal of a subsidiary - - - - - 935 - 935
Acquisition of treasury shares - - - - - - (2,827) (2,827)
Other changes due to disposal of subsidiary - (258) - - (9) - - (267)
Balance as at December 31, 2024 1,367 2 150 (3,591) 59 56 (2,897) (4,853)
Balance as at January 1, 2025 1,367 2 150 (3,591) 59 56 (2,897) (4,853)
Statutory reserves 208 - - - - - - 208
Other movements in reserves - (40) - - - - - (40)
Subsidiary share option - - - (327) - - - (327)
Actuarial profit/(loss) for the period - - - - 84 - - 84
Deferred tax from actuarial profit/(loss) - - - - (16) - - (16)
Exchange differences on translation of financial statements - - - - - (8) - (8)
Changes due to the disposal of associates - - - - 6 - - 6
Acquisition of treasury shares (note 16.4) - - (150) - - - (10,590) (10,740)
Changes in ownership % in subsidiaries - - - - (7) 7 - -
Balance as at December 31, 20251,575 (38) - (3,917) 126 55 (13,487) (15,686)
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY
Amounts in thousands \u20ac Statutory reserves Employee stock options reserve Actuarial gain/(loss) reserve Treasury shares Total
Balance as at January 1, 2024 1,236 - 0 (70) 1,167
Actuarial profit/(loss) for the period - - - - -
Stock awards to employees - 150 - - 150
Acquisition of treasury shares - - - (2,827) (2,827)
Balance as at December 31, 2024 1,236 150 1 (2,897) (1,510)
Balance as at January 1, 2025 1,236 150 1 (2,897) (1,510)
Changes due to merger with a subsidiary (note 35.3) 56 - 32 - 88
Statutory reserves 94 - - - 94
Actuarial profit/(loss) for the period - - (6) - (6)
Deferred tax from actuarial profit/(loss) - - 4 - 4
Acquisition of treasury shares (note 16.4) - (150) - (10,590) (10,740)
Balance as at December 31, 20251,386 - 31 (13,487) (12,070)
\n \n \n \n 16.3. Non-controlling interest Financial information for the subsidiaries with significant participating of non-controlling interest is presented in the tables below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
SUBSIDIARY % Non-controlling interests Total comprehensive income attributable to non- controlling interests Non-controlling interests
Amounts in thousands \u20ac (except for %) 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
BYTE COMPUTER S.A. 25.00% 0.00% 1,545 - 22,568 -
ATTICA DEPARTMENT STORES S.A. 25.00% 0.00% 3,876 - 26,583 -
BARBA STATHIS S.A.25.00% 0.00% 1,482 - 20,151 -
\n The summarized financial statements of the Group\u2019s subsidiaries before intercompany eliminations. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
BYTE COMPUTER ATTICA DEPARTMENT STORES BARBA STATHIS
Condensed Statement of Financial Position - Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Non-current assets 65,985 56,697 374,135 377,347 87,046 -
Current assets 43,054 43,051 151,047 127,720 67,422 -
Total Assets 109,038 99,748 525,181 505,067 154,468 -
Long-term liabilities 4,164 4,476 269,858 276,636 45,055 -
Short-term liabilities 14,605 19,562 148,990 130,598 28,810 -
Total liabilities 18,769 24,038 418,848 407,234 73,865 -
Total Equity 90,270 75,709 106,333 97,833 80,603 -
Equity attributable to shareholders of parent 67,702 75,709 79,750 97,833 60,452 -
Non-controlling interests 22,568 - 26,583 - 20,151 -
Condensed Statement of Comprehensive Income - Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Revenue 63,201 7,475 244,203 231,907 129,126 -
Profit/(loss) after tax 6,195 4,233 15,432 12,737 5,909 -
Profit/(loss) of the year attributable to shareholders of the parent 4,646 4,233 11,574 12,737 4,432 -
Profit/{loss) of the year attributable to Non-controlling interests Other comprehensive income for the period 1,549 (16) - (14) 3,858 71 - 1 1,477 18 - -
Total comprehensive income for the year 6,180 4,219 15,503 12,738 5,927 -
Total comprehensive income attributable to shareholders of the parent 4,635 4,219 11,627 12,738 4,445 -
Total comprehensive income attributable to Non-controlling interests 1,545 - 3,876 - 1,482 -
Condensed Statement of Cash Flow - Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Cash flow from operating activities 11,271 (7,093) 39,207 37,614 81,911 -
Cash flow from investing activities (621) 348 (1,526) (6,532) 17,429 -
Cash flow from financing activities (321) (659) (22,700) (27,939) (99,877) -
Net increase/(decrease) in cash and cash equivalents 10,329 (7,404) 14,981 3,143 (537) -
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716161847649": { "value": "\n 16.1. Share capital and share premium Share Capital is analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac (except number of shares) Number of shares Share capital Share premium
Balance as at January 1, 2024 48,003,921 19,202 72,994
Share capital increase - 91,207 (91,207)
Share capital decrease - (9,601) -
Share capital increase expenses - - (242)
Transfer to retained earnings - - 18,456
Balance as at December 31, 2024 48,003,921 100,808 -
Balance as at January 1, 2025 48,003,921 100,808 -
Share capital increase 8,000,000 16,000 32,000
Share capital decrease - (21,601) -
Share capital increase expenses - - (3,067)
Balance as at December 31, 2025 56,003,921 95,207 28,933
\n The share capital is determined on the basis of the nominal value of the shares issued. The share premium reserve includes amounts received in excess of the nominal value of the share on issue of shares. Any transaction costs associated with the issue of shares are deducted from the share premium reserve. Current fiscal year The Extraordinary General Meeting of shareholders held on February 3, 2025 resolved to reduce the Company\u2019s share capital by \u20ac 4,800 k through a reduction in the nominal value of each share by \u20ac 0.10 per share, i.e., the nominal value of each share was reduced to \u20ac 2.00 from \u20ac 2.10, and to return the amount of the share capital reduction to shareholders in cash. The Board of Directors, exercising the authorization granted to it by the Extraordinary General Meeting of shareholders held on September 19, 2024, resolved on June 2, 2025 to proceed with a Public Offering in Greece of up to 8,000,000 new ordinary registered voting shares, with a nominal value of \u20ac 2.00 each, to be issued in the context of a share capital increase through cash contributions and the waiver of pre-emption rights of existing \n \n shareholders, with the possibility of partial subscription, and the admission of the new shares to trading on the regulated market of the Athens Stock Exchange. The Public Offering was completed on June 13, 2025 and, following a decision of the Board of Directors, a total of 8,000,000 new ordinary registered voting shares of the Company (the \u201cNew Shares\u201d) were allocated. The final offer price of the New Shares (the \u201cOffer Price\u201d) was set at \u20ac 6.00 per share, and the total funds raised through the capital increase amounted to \u20ac 48,000 k. Trading of the 8,000,000 New Shares on the Main Market of the Athens Stock Exchange commenced on June 18, 2025. The adjourned Annual General Meeting of shareholders held on June 18, 2025 resolved to further reduce the Company\u2019s share capital by \u20ac 16,801 k through a reduction in the nominal value of each share by \u20ac 0.30 per share, i.e., the nominal value of each share was reduced to \u20ac 1.70 from \u20ac 2.00, and to return the amount of the share capital reduction to shareholders in cash. Previous year The Regular General Meeting of Shareholders held on June 6, 2024 decided to increase the Company's share capital by capitalizing part of the share premium reserve in the amount of \u20ac 9,601 k with a simultaneous increase in the nominal value of the share by \u20ac 0.20 from \u20ac 0.40 to \u20ac 0.60. Subsequently, the Annual General Meeting decided to reduce the share capital by the same amount, i.e. \u20ac 9,601 k, with a simultaneous reduction of the nominal value of the share by \u20ac 0.20 from \u20ac 0.60 to \u20ac 0.40, and to return the amount of the share capital reduction in cash to the shareholders. The Extraordinary General Meeting of the Company's shareholders held on September 19, 2024, decided to increase the share capital by capitalizing part of the share premium reserve of \u20ac 81,607 k with a simultaneous increase in the nominal value of the share by \u20ac 1.70 from \u20ac 0.40 to \u20ac 2.10.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716161958193": { "value": "\n 16.2. Reserves Reserves are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION
Amounts in thousands \u20ac Statutory reserves Other reserves Employee stock options reserve Subsidiary share purchase option reserve Actuarial gain/(loss) reserve Foreign currency translation reserve Treasury shares Total
Balance as at January 1, 2024 1,331 270 - - 36 (1,189) (70) 377
Statutory reserves 36 - - - - - - 36
Grants - (10) - - - - - (10)
Stock awards to employees - - 150 - - - - 150
Subsidiary share option - - - (3,591) - - - (3,591)
Actuarial profit/(loss) for the period - - - - 2 - - 2
Deferred tax from actuarial profit/(loss) - - - - 1 - - 1
Other comprehensive income/expenses from associates - - - - 28 - - 28
Exchange differences on translation of financial statements - - - - - 312 - 312
Reclassification of exchange differences on translation of financial statements to the income statement due to disposal of a subsidiary - - - - - 935 - 935
Acquisition of treasury shares - - - - - - (2,827) (2,827)
Other changes due to disposal of subsidiary - (258) - - (9) - - (267)
Balance as at December 31, 2024 1,367 2 150 (3,591) 59 56 (2,897) (4,853)
Balance as at January 1, 2025 1,367 2 150 (3,591) 59 56 (2,897) (4,853)
Statutory reserves 208 - - - - - - 208
Other movements in reserves - (40) - - - - - (40)
Subsidiary share option - - - (327) - - - (327)
Actuarial profit/(loss) for the period - - - - 84 - - 84
Deferred tax from actuarial profit/(loss) - - - - (16) - - (16)
Exchange differences on translation of financial statements - - - - - (8) - (8)
Changes due to the disposal of associates - - - - 6 - - 6
Acquisition of treasury shares (note 16.4) - - (150) - - - (10,590) (10,740)
Changes in ownership % in subsidiaries - - - - (7) 7 - -
Balance as at December 31, 20251,575 (38) - (3,917) 126 55 (13,487) (15,686)
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY
Amounts in thousands \u20ac Statutory reserves Employee stock options reserve Actuarial gain/(loss) reserve Treasury shares Total
Balance as at January 1, 2024 1,236 - 0 (70) 1,167
Actuarial profit/(loss) for the period - - - - -
Stock awards to employees - 150 - - 150
Acquisition of treasury shares - - - (2,827) (2,827)
Balance as at December 31, 2024 1,236 150 1 (2,897) (1,510)
Balance as at January 1, 2025 1,236 150 1 (2,897) (1,510)
Changes due to merger with a subsidiary (note 35.3) 56 - 32 - 88
Statutory reserves 94 - - - 94
Actuarial profit/(loss) for the period - - (6) - (6)
Deferred tax from actuarial profit/(loss) - - 4 - 4
Acquisition of treasury shares (note 16.4) - (150) - (10,590) (10,740)
Balance as at December 31, 20251,386 - 31 (13,487) (12,070)
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716162414640": { "value": "\n 16.3. Non-controlling interest Financial information for the subsidiaries with significant participating of non-controlling interest is presented in the tables below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
SUBSIDIARY % Non-controlling interests Total comprehensive income attributable to non- controlling interests Non-controlling interests
Amounts in thousands \u20ac (except for %) 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
BYTE COMPUTER S.A. 25.00% 0.00% 1,545 - 22,568 -
ATTICA DEPARTMENT STORES S.A. 25.00% 0.00% 3,876 - 26,583 -
BARBA STATHIS S.A.25.00% 0.00% 1,482 - 20,151 -
\n The summarized financial statements of the Group\u2019s subsidiaries before intercompany eliminations. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
BYTE COMPUTER ATTICA DEPARTMENT STORES BARBA STATHIS
Condensed Statement of Financial Position - Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Non-current assets 65,985 56,697 374,135 377,347 87,046 -
Current assets 43,054 43,051 151,047 127,720 67,422 -
Total Assets 109,038 99,748 525,181 505,067 154,468 -
Long-term liabilities 4,164 4,476 269,858 276,636 45,055 -
Short-term liabilities 14,605 19,562 148,990 130,598 28,810 -
Total liabilities 18,769 24,038 418,848 407,234 73,865 -
Total Equity 90,270 75,709 106,333 97,833 80,603 -
Equity attributable to shareholders of parent 67,702 75,709 79,750 97,833 60,452 -
Non-controlling interests 22,568 - 26,583 - 20,151 -
Condensed Statement of Comprehensive Income - Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Revenue 63,201 7,475 244,203 231,907 129,126 -
Profit/(loss) after tax 6,195 4,233 15,432 12,737 5,909 -
Profit/(loss) of the year attributable to shareholders of the parent 4,646 4,233 11,574 12,737 4,432 -
Profit/{loss) of the year attributable to Non-controlling interests Other comprehensive income for the period 1,549 (16) - (14) 3,858 71 - 1 1,477 18 - -
Total comprehensive income for the year 6,180 4,219 15,503 12,738 5,927 -
Total comprehensive income attributable to shareholders of the parent 4,635 4,219 11,627 12,738 4,445 -
Total comprehensive income attributable to Non-controlling interests 1,545 - 3,876 - 1,482 -
Condensed Statement of Cash Flow - Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Cash flow from operating activities 11,271 (7,093) 39,207 37,614 81,911 -
Cash flow from investing activities (621) 348 (1,526) (6,532) 17,429 -
Cash flow from financing activities (321) (659) (22,700) (27,939) (99,877) -
Net increase/(decrease) in cash and cash equivalents 10,329 (7,404) 14,981 3,143 (537) -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716162458708": { "value": "\n 16.4. Treasury Shares Acquisition The Company, following the decision of the Annual General Meeting of Shareholders held on 05.06.2025 and the relevant decision of the Board of Directors of 13.06.2025, announced the implementation of the Company's Treasury Share Acquisition Plan as of 13.06.2025. The purchases of treasury shares will be made through the Athens Stock Exchange. The maximum number of shares to be acquired will not exceed 10% of the paid-up share capital \u201c(i.e. 5,600,392 shares based on the existing share capital) with a minimum purchase price of \u20ac 4.00 per share and a maximum purchase price of \u20ac 9.00 per share, while the plan will last for a maximum of (24) months from the date of the decision of the Annual General Meeting, i.e. until 04.06.2027. The purpose of the plan is to reduce the Company's share capital by cancelling the shares purchased during the period and/or distributing the shares purchased to the Company's personnel and/or the personnel of companies affiliated with the Company within the meaning of article 32 of Law 4308/2014, in accordance with the provisions of article 49 of Law 4548/2018 without excluding the disposal of treasury shares for another specific purpose that will promote the corporate interest, following the adoption of a specific decision by the competent body. Purchases of treasury shares will be made to the extent deemed advantageous to the Company and as market conditions allow. At the year end, the Company held 2,304,726 treasury shares of nominal value of \u20ac 1.70 each, at an average price of \u20ac 5.85 per share, representing 4.1153% of the Company's share capital, compared to 490,519 treasury shares (1.0218% of the Company's capital) as at 31.12.2024.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716162711691": { "value": "\n 17. Borrowings st The outstanding balance of the Company's loans as at the fiscal year ended December 31 , 2025, and in the corresponding previous fiscal year is as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Bond loans 149,786 120,240 97,486 96,811
Total long-term borrowings 149,786 120,240 97,486 96,811
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Current portion of bond loans 5,374 1,629 - -
Other short-term loans 6,183 6,617 120 -
Total short-term borrowings 11,557 8,246 120 -
\n st The annual capital repayments required to repay all long-term loans as at December 31 , 2025 and 2024 are as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Up to 1 year 11,557 8,246 120 -
1 to 5 years 149,786 120,240 97,486 96,811
Total borrowings 161,343 128,486 97,606 96,811
\n \n The loans of the Company and its investments during the financial year were as follows: CONSOLIDATION 31.12.2025 31.12.2024 Long-term Short-term Total Long-term Short-term Total Amounts in thousands \u20ac borrowings borrowings borrowings borrowings borrowings borrowings 120,240 8,246 128,486 208,487 20,310 228,797 Opening balance Cash changes: (107,388) (37,936) (145,324) - Repayments (69,686) (11,058) (80,744) 30,672 28,477 59,150 - Withdrawals 65,000 5,891 70,891 (65) - (65) - Issue expenses (242) - (242) Non-cash changes: (5,180) 5,180 - 638 (638) - -Reclassification (257) 13 (244) - (299) (299) -Interest - Recognition of issue 974 - 974 1,476 - 1,476 expenses - Foreign exchange translation - - - 470 28 498 differences - Additions from acquisition of 38,937 3,285 42,222 - - - subsidiaries (note 35.2) - - - (14,050) (1,696) (15,746) - Discontinued operations 149,786 11,557 161,343 120,240 8,246 128,486 Closing balance \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY 31.12.2025 31.12.2024
Amounts in thousands \u20ac Long-term borrowings Short-term borrowings Total borrowings Long-term borrowings Short-term borrowings Total borrowings
Opening balance 96,811 - 96,811 164,978 5,635 170,613
Cash changes:
- Repayments (45,000) (5,299) (50,299) (69,464) (15,635) (85,099)
- Withdrawals 45,000 5,155 50,155 - 10,000 10,000
- Issue expenses (205) - (205) - - -
Non-cash changes:
-Interest 13 13 26 - - -
- Recognition of issue
expenses 867 - 867 1,296 - 1,296
- Due to acquisition/absorption of subsidiaries (note 35.3) - 251 251 - - -
Closing balance 97,486 120 97,606 96,811 - 96,811
\n The increase in total consolidated borrowings compared to the previous year is mainly due to the incorporation of the borrowings of Barba Stathis Group, which was acquired during the current year (Note 35.2). The weighted average borrowing rate of the Company and its investments at the reporting date is 4.77%. For the bond loans of the subsidiaries, collateral has been provided, which is analyzed in Note 39.2. The Company\u2019s investments as at 31.12.2025 have total approved financing lines with credit institutions amounting to \u20ac 115.2 million, excluding the bond loans which are analyzed below. Bond Loans IDEAL HOLDINGS S.A. Issuance of a negotiable common bond loan of \u20ac 100 million. The Company, on 15.12.2023, issued through a public offering a Common Bond Loan (hereinafter \u201cCBL\u201d) amounting to \u20ac 100 million (divided into 100,000 bonds with a nominal value of \u20ac 1,000 each), with a duration of 5 years and an interest rate of 5.50%. Trading of the bonds on the fixed income securities segment of the regulated market of the Athens Exchange commenced on 18.12.2023.\n \n The Company, on 16.12.2024, proceeded with the cancellation and deletion of 303 bonds of the CBL through the exercise of the Early Redemption Right by 21 bondholders, during the period from 04.11.2024 to 29.11.2024. The repayment of the bonds was effected by the Issuer on Monday, December 16, 2024, while following the cancellation and deletion of the above 303 bonds, the total number of tradable bonds on the fixed income securities segment of the regulated market of the Athens Exchange amounts to 99,697 bonds. The net proceeds raised were used (a) for the repayment of existing borrowings of the Company, including interest, amounting to \u20ac 76.4 million, (b) for the acquisition of 75% of BLUESTREAM SOLUTIONS S.A., on 19.07.2024, for a consideration of \u20ac 12.2 million and (c) for the payment of part (\u20ac 7.3 million) of the consideration for the acquisition of 100% of the company BARBA STATHIS S.A. Issuance of common bond loan of \u20ac 45 million The Company also issued on 28.03.2025 a common bond loan amounting to \u20ac 45 million for covering general business purposes, which it fully repaid on 02.07.2025. ATTICA DEPARTMENT STORES S.A. Issuance of common bond loan of \u20ac 20 million with the National Bank On 29.05.2025, the subsidiary company ATTICA DEPARTMENT STORES S.A. proceeded with the refinancing of an existing bond loan with a nominal value of \u20ac 30 million (outstanding amount as at the refinancing date \u20ac 23.5 million), through the conclusion of a new five-year common bond loan of \u20ac 20 million, with bondholder the National Bank. The proceeds of the new issuance were used for the full repayment of the existing bond loan, which was derecognized. No material gain or loss arose from the repayment of the existing loan, as its carrying amount at the repayment date did not differ materially from the amount paid, after the deduction of the relevant transaction costs, in accordance with the provisions of IFRS 9 Financial Instruments. BARBA STATHIS S.A. Issuance of common bond loan \u20ac 39.4 million The subsidiary BARBA STATHIS S.A. proceeded with the restructuring of its borrowings, in the context of which it repaid its total borrowings and entered into on 07.10.2024 a new Common Bond Loan amounting to \u20ac 39.4 million, with bondholders Alpha Bank, Piraeus Bank and Eurobank. HALVATZIS MAKEDONIKI S.A. Issuance of common bond loan \u20ac 2.5 million The subsidiary HALVATZIS MAKEDONIKI S.A. entered into a six-year bond loan agreement on 30.11.2022, amounting to \u20ac 1.5 million with the Bank of Piraeus and on 14.03.2022, it entered into an additional six-year bond loan amounting to \u20ac 1.0 million with Eurobank. The terms of the bond loans of the Company and its investments provide for specific obligations (such as compliance with financial covenants, etc.) which must be complied with. As at December 31, 2025, the Company and its investments were in compliance with these obligations. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716163425060": { "value": "\n 18. Provisions \n \n 18.1. Employee termination benefit obligations In accordance with the provision of Greek labor law, employees of companies domiciled in Greece are entitled to compensation in the event of dismissal or retirement. The amount of compensation varies depending on the employee\u2019s salary, years of service and the manner of termination (dismissal with cause, dismissal without cause, or retirement). The compensation payable in the event of retirement is equal to 40% of the compensation that would be payable in the case of dismissal without cause. \n \n \n \n The provision for staff compensation due to termination of employment is presented in the financial statements in accordance with IAS 19 Employee Benefits and is based on an independent actuarial study. The movement in the employee benefits obligation due to termination of employment, as well as its impact on the statement of profit or loss and other comprehensive income, is analyzed below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance 1,264 1,209 14 8
Cost of current employment 425 269 22 5
Cost of service/decrease/change in plan/settlement 583 318 - 1
Net interest on the defined benefit obligation 65 31 1 -
Total effect in the Income Statement 1,073 618 23 6
Actuarial gain/(loss) (126) 7 (1) -
Intragroup absorptions (transfers) 6 (9) 7 -
Total effect in the Comprehensive Income Statement (120) (2) 6 -
Benefits paid (747) (392) - -
Additions from acquisition of subsidiaries (note 35) 1,335 38 37 -
Discontinued operations - (211) - -
Foreign exchange translation differences - 4 - -
Closing balance 2,805 1,264 80 14
\n The key assumptions of the actuarial study for the calculation of the provision for termination benefits for the Company and its investments are as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Discount Interest Rate 2.84% - 3.96% 2.84% - 3.18% 2.8% 3.18%
Estimated salary growth rate 2% - 10% 2.1% - 10% 10% 10%
Inflation 2% - 2.8% 2025: 2.2% - 2.5% 2026+:2.1% +2.5% 2% 2025:2.2% 2026+: 2.1%
\n\n \n The sensitivity analysis of the termination benefit liability to changes in key assumptions is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Effect on the obligation from
Amounts in thousands \u20ac Change in the assumption by Increase in % of the assumption Decrease in % of the assumption
Discount Interest Rate 0.10% -0.99% 1.04%
Estimated rate of change in salaries 0.10% 0.97% -0.94%
\n \n \n \n 18.2. Other long-term provisions \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance 59 113 - -
Decreases for the period (37) (55) - -
Closing balance 22 59 - -
\n ATTICA DEPARTMENT STORES S.A. has made a provision to cover future compensation of commercial partners in the amount of \u20ac 22 k as of 31.12.2025 compared to \u20ac 59 k as of 31.12.2024. \n \n \n 38. Unaudited tax years A summary of the unaudited years of the Company's investments is set out in the following investments: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY COUNTRY UNAUDITED YEARS PERCENTAGE RELATION
IDEAL HOLDINGS S.A. GREECE 2020-2025 - Parent
ADACOM S.A. GREECE 2020-2025 75.00% Subsidiary
ATTICA DEPARTMENT STORES S.A. GREECE 2021-2025 75.00% Subsidiary
METROSOFT S.A. GREECE 2020-2025 100.00% Subsidiary
BARBA STATHIS S.A. GREECE 2021-2025 75.00% Subsidiary
HALVATZIS MAKEDONIKI S.A. GREECE 2020-2025 75.00% Subsidiary
ADACOM CYBER SECURITY CY LTD CYPRUS 2025 75.00% Subsidiary
BLUESTREAM SOLUTIONS S.A. GREECE 2020-2025 56.25% Subsidiary
BYTE COMPUTER S.A. GREECE 2024-2025 75.00% Subsidiary
IDEAL SOFTWARE SOLUTIONS S.A. GREECE 2025 75.00% Subsidiary
KYMORA LIMITED CYPRUS 2025 75.00% Subsidiary
KT GOLDEN RETAIL VENTURE LTD CYPRUS 2025 100.00% Subsidiary
UNCLE STATHIS EOOD BULGARIA - 75.00% Subsidiary
\n The financial years 2020 to 2025 for all the Company's investments domiciled in Greece are audited by the statutory auditor in accordance with the applicable legislation and respective Tax Compliance Reports are issued by the statutory auditors of the companies without any material differences. For fiscal year 2025, the tax audit by the statutory auditor for the Company's investments domiciled in Greece is in progress and no significant tax\n \n liabilities are expected to arise beyond those already recorded and reflected in the consolidated financial statements. During the previous year, the tax audit of the subsidiary BYTE COMPUTER S.A. for the fiscal years 2020 to 2022 was completed, resulting in additional taxes amounting to \u20ac 36 k. During the current year, the audit for fiscal year 2023 was also completed, resulting in additional taxes of \u20ac 16 k, which have been fully recognized in the results of the respective period. The audit for fiscal year 2024 is currently in progress, with no material differences expected to arise. Management has not recognized a provision for unaudited tax years, as, based on available information and the historical outcomes of tax audits, it considers that any additional taxes that may arise will not be material and will not have a significant impact on the equity, income statement, or cash flows of the Company and its investments.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716163855084": { "value": "\n 18.1. Employee termination benefit obligations In accordance with the provision of Greek labor law, employees of companies domiciled in Greece are entitled to compensation in the event of dismissal or retirement. The amount of compensation varies depending on the employee\u2019s salary, years of service and the manner of termination (dismissal with cause, dismissal without cause, or retirement). The compensation payable in the event of retirement is equal to 40% of the compensation that would be payable in the case of dismissal without cause. \n \n The provision for staff compensation due to termination of employment is presented in the financial statements in accordance with IAS 19 Employee Benefits and is based on an independent actuarial study. The movement in the employee benefits obligation due to termination of employment, as well as its impact on the statement of profit or loss and other comprehensive income, is analyzed below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance 1,264 1,209 14 8
Cost of current employment 425 269 22 5
Cost of service/decrease/change in plan/settlement 583 318 - 1
Net interest on the defined benefit obligation 65 31 1 -
Total effect in the Income Statement 1,073 618 23 6
Actuarial gain/(loss) (126) 7 (1) -
Intragroup absorptions (transfers) 6 (9) 7 -
Total effect in the Comprehensive Income Statement (120) (2) 6 -
Benefits paid (747) (392) - -
Additions from acquisition of subsidiaries (note 35) 1,335 38 37 -
Discontinued operations - (211) - -
Foreign exchange translation differences - 4 - -
Closing balance 2,805 1,264 80 14
\n The key assumptions of the actuarial study for the calculation of the provision for termination benefits for the Company and its investments are as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Discount Interest Rate 2.84% - 3.96% 2.84% - 3.18% 2.8% 3.18%
Estimated salary growth rate 2% - 10% 2.1% - 10% 10% 10%
Inflation 2% - 2.8% 2025: 2.2% - 2.5% 2026+:2.1% +2.5% 2% 2025:2.2% 2026+: 2.1%
\n\n \n The sensitivity analysis of the termination benefit liability to changes in key assumptions is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Effect on the obligation from
Amounts in thousands \u20ac Change in the assumption by Increase in % of the assumption Decrease in % of the assumption
Discount Interest Rate 0.10% -0.99% 1.04%
Estimated rate of change in salaries 0.10% 0.97% -0.94%
\n \n \n 25. Employee benefits Employee benefits are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Wages and salaries 56,024 38,048 2,463 2,375
Social security contribution expense 11,239 7,480 373 222
Cost of defined benefit plans 1,008 569 22 6
Employee stock awards 1,538 448 1,538 227
Other employee benefits 2,598 964 184 67
Less: Capitalized software development costs (541) (291) - -
Employee Benefits 71,866 47,217 4,580 2,898
\n The significant increase in consolidated employee benefits expenses is mainly attributable to the acquisition of Barba Stathis Group on 31.03.2025 (Note 35.2), while the increase at Company level is attributable to the stock awards granted during the current year, in the context of the Company\u2019s Share Award Scheme, which was completed. The number of employees at the end of the current and previous financial year is as follows. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
31.12.2025 31.12.2024 31.12.2025 31.12.2024
Number of employees 2,440 1,630 50 27
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716163937586": { "value": "\n The sensitivity analysis of the termination benefit liability to changes in key assumptions is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Effect on the obligation from
Amounts in thousands \u20ac Change in the assumption by Increase in % of the assumption Decrease in % of the assumption
Discount Interest Rate 0.10% -0.99% 1.04%
Estimated rate of change in salaries 0.10% 0.97% -0.94%
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716164011411": { "value": "\n 18.2. Other long-term provisions \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Opening balance 59 113 - -
Decreases for the period (37) (55) - -
Closing balance 22 59 - -
\n ATTICA DEPARTMENT STORES S.A. has made a provision to cover future compensation of commercial partners in the amount of \u20ac 22 k as of 31.12.2025 compared to \u20ac 59 k as of 31.12.2024. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716164220014": { "value": "\n 19. Other long-term liabilities Other long-term liabilities presented in the accompanying financial statements are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Government grants 9,391 2,525 28 -
Guarantees received 25 25 25 -
Other long-term liabilities 3,917 3,591 - -
Other long-term liabilities 13,333 6,140 53 -
\n Consolidated \u201cOther long-term liabilities\u201d includes a liability of \u20ac 3,917 k as at 31.12.2025, compared to \u20ac 3,591 k as at 31.12.2024, relating to the net present value of the consideration for the acquisition of 25% of the shares of the subsidiary BLUESTREAM SOLUTIONS S.A. held by the non-controlling interests, in accordance with the call and put options held by the Company and the non-controlling interests respectively (Note 35.1). The movement of government grants is presented below as follows: CONSOLIDATION COMPANY Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Opening balance 2,525 1,760 - - Grants received 388 1,150 6 - Amortization of grants (768) (385) (9) - Additions from acquisition of subsidiaries 7,246 - 31 - Closing balance 9,391 2,525 28 - The grants relate to investment programs, mainly for the development of intangible assets by the subsidiary BYTE COMPUTER S.A. and are recognized as income along with the amortization of the assets. The amortization of grants corresponding to depreciation of assets is recorded in the \"Other income\" line of the income statement. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716164402682": { "value": "\n 20. Suppliers The table below presents an analysis of the suppliers\u2019 balances: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Payables to suppliers 143,278 119,550 3,707 338
Liabilities to subsidiaries (note 39.1) - - 1,379 -
Post dated cheques payables 20 31 8 2
Suppliers 143,298 119,581 5,094 340
\n The above balances are short-term, and their fair values are considered to approximate their carrying amounts.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716164427101": { "value": "\n 21. Tax and duties payable The tax and contribution payable balances are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Value added tax 5,239 8,568 - -
Payroll tax 1,777 1,273 59 41
Other taxes 215 144 73 9
Income tax 5,247 3,129 - -
Tax and duties payable 12,478 13,114 132 49
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716165114720": { "value": "\n 22. Other short-term liabilities \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Advances from customers 5,478 5,071 48 -
Accrued expenses 14,348 14,191 2,580 2,140
Deferred income 716 103 2 -
Social security contribution payables 3,168 2,290 96 49
Financial assets at fair value through profit or loss - - 1,295 1,317
Other liabilities 11,683 8,530 101 78
Other short-term liabilities 35,393 30,185 4,122 3,584
\n Consolidated \u201cOther liabilities\u201d include an obligation of \u20ac 1,904 k relating to the acquisition of HALVATZIS MAKEDONIKI S.A. by BARBA STATHIS S.A. All of the above liabilities, except for financial instruments at fair value through profit or loss, mature within one year from the balance sheet date and their fair value approximates their carrying amount. The fair value of financial instruments at fair value through profit or loss is presented in Note 37. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716165831040": { "value": "\n 23. Revenue The Company's and investments\u2019 turnover is analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Sales of goods 342,644 320,019 32,131 -
Income from services and other commissions 74,155 54,840 1,247 1,597
Sales of product 77,991 12,198 - -
Other revenue 2,177 - - -
Intercompany sales (15,700) (12,813) - -
Total revenue 481,267 374,244 33,378 1,597
\n The significant increase in consolidated revenue is mainly attributable to the acquisition of Barba Stathis Group on 31.03.2025 (Note 35.2), while the increase at Company level is attributable to the merger by absorption of the subsidiary IDEAL TECHNOLOGY S.A. (Note 35.3). \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716165900837": { "value": "\n 24. Analysis and allocation of expenses The allocation of expenses in the income statement is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Cost of sales 316,698 249,616 29,045 -
Distribution expenses 104,000 80,166 1,361 -
Administrative expenses 31,038 20,189 14,805 6,943
Total expenses 451,736 349,971 45,211 6,943
\n \n Expenses per category are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Cost of inventories recognized as an expense 259,294 224,286 25,339 -
Employee benefits 71,866 47,217 4,580 2,898
Third-party service fees and expenses 47,285 29,250 13,155 3,439
Rents 5,366 4,722 29 97
Insurance premiums 1,238 680 117 24
Repair and maintenance 8,233 7,499 28 -
Promotion & advertising expenses 9,624 5,718 399 129
Electricity, water, heating and cleaning cost 8,214 4,124 91 1
Telephone and postal expenses 569 460 72 4
Travel and transportation expenses 6,966 2,234 253 121
Office supplies and other consumables 2,452 2,012 8 1
Taxes and duties 1,094 769 108 15
Inventory write-off 2,177 182 - -
Increase/(decrease) in provisions for inventory impairment (99) 339 - -
Increase/(decrease) in provisions for bad debt 41 (52) (10) -
Other expenses 5,092 2,625 240 179
Depreciation of tangible fixed assets 7,512 4,303 157 2
Amortization of intangible assets 2,038 1,718 - -
Depreciation of right-of-use assets 12,774 11,885 645 33
Total expenses 451,736 349,971 45,211 6,943
\n The significant increase in consolidated expenses is mainly attributable to the acquisition of Barba Stathis Group on 31.03.2025 (Note 35.2), while the increase at Company level is attributable to the merger by absorption of the subsidiary IDEAL TECHNOLOGY S.A. (Note 35.3), as well as to increased advisory expenses in the context of its investment activities.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170156169": { "value": "\n 26. Other income Other Income is analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Ancillary revenue 10,062 7,734 474 243
Rental income 100 74 349 -
Profits from foreign exchange differences 419 462 88 -
Profits on disposal of property, plant and equipment 94 3 - -
Amortization of Grants 768 384 9 -
Income from subsidies 109 - - -
Other operating income 1,304 1,541 3 -
Total other income 12,856 10,198 923 243
\n The significant increase in consolidated other income is mainly attributable to the acquisition of Barba Stathis Group on 31.03.2025 (Note 35.2), while the increase at Company level is attributable to the merger by absorption of the subsidiary IDEAL TECHNOLOGY S.A. (Note 35.3). \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170258121": { "value": "\n 27. Other expenses Other Expenses are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Tax penalties and surcharges 32 561 4 -
Losses from foreign exchange differences 603 486 224 1
Losses on destruction of assets 48 93 - -
Other operating expenses 472 458 4 -
Total other expenses 1,155 1,599 232 1
\n The significant increase in the Company\u2019s other expenses is attributable to the merger by absorption of the subsidiary IDEAL TECHNOLOGY S.A. (Note 35.3). \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170331192": { "value": "\n 28. Financial expenses Financial expenses are analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Interest expenses on short-term borrowings 783 752 68 74
Interest expense on bond borrowings 8,376 8,668 6,830 6,911
Interest expense on lease liabilities 8,542 7,849 130 5
Bank card commissions 2,399 2,321 - -
Other financial expenses and commissions 1,776 905 286 8
Total financial expenses 21,876 20,494 7,314 6,997
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170409769": { "value": "\n 29. Financial income Financial income is analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Interest income on demand deposits 29 233 - -
Interest income on time deposits 2,091 2,426 1,158 1,493
Interest income on other securities - 155 - 153
Interest income on other securities 171 - - -
Total financial income 2,291 2,813 1,158 1,646
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170525898": { "value": "\n \n 30. Other results Other results are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Profit/(loss) from fair value measurement of financial instruments (117) 137 (180) (651)
Dividend income 6 3 5,251 109,037
Profit/(loss) on disposal of investments in subsidiaries, associates, joint ventures and other investments (873) (90) 12,645 45,579
Profit/(Loss) from disposal of financial assets at fair value through profit or loss 133 - - -
Impairment loss on investments in subsidiaries, associates, joint ventures and other investments (6) - (6) (32,757)
Total other results (857) 50 17,710 121,209
\n During the year, the Company contributed and transferred all of its shares in the subsidiary company BYTE COMPUTER S.A. to the subsidiary company KYMORA LTD (Note 1.2). A gain of \u20ac 12,659 k arose for the Company from this transaction. During the previous year, the Company transferred all of its interests in the subsidiary companies ADACOM ADVANCED INTERNET APPLICATIONS S.A. and IDEAL TECHNOLOGY S.A. to the subsidiary company BYTE COMPUTER S.A., in the context of the restructuring of the Group\u2019s structure. A gain of \u20ac 40,645 k and \u20ac 4,934 k, respectively, arose for the Company from the transfer. In the previous year, the Company recognized an impairment provision on the value of its investment in the subsidiary company S.I.C.C. HOLDING LTD amounting to \u20ac 32,757 k, due to the sale of its entire interest (100%) in the company ASTIR VITOGIANNIS BROS S.A. for a gain of \u20ac 73.7 million (Note 36), as S.I.C.C. HOLDING LTD did not have other significant assets. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170624560": { "value": "\n 30. Other results Other results are analyzed as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Profit/(loss) from fair value measurement of financial instruments (117) 137 (180) (651)
Dividend income 6 3 5,251 109,037
Profit/(loss) on disposal of investments in subsidiaries, associates, joint ventures and other investments (873) (90) 12,645 45,579
Profit/(Loss) from disposal of financial assets at fair value through profit or loss 133 - - -
Impairment loss on investments in subsidiaries, associates, joint ventures and other investments (6) - (6) (32,757)
Total other results (857) 50 17,710 121,209
\n During the year, the Company contributed and transferred all of its shares in the subsidiary company BYTE COMPUTER S.A. to the subsidiary company KYMORA LTD (Note 1.2). A gain of \u20ac 12,659 k arose for the Company from this transaction. During the previous year, the Company transferred all of its interests in the subsidiary companies ADACOM ADVANCED INTERNET APPLICATIONS S.A. and IDEAL TECHNOLOGY S.A. to the subsidiary company BYTE COMPUTER S.A., in the context of the restructuring of the Group\u2019s structure. A gain of \u20ac 40,645 k and \u20ac 4,934 k, respectively, arose for the Company from the transfer. In the previous year, the Company recognized an impairment provision on the value of its investment in the subsidiary company S.I.C.C. HOLDING LTD amounting to \u20ac 32,757 k, due to the sale of its entire interest (100%) in the company ASTIR VITOGIANNIS BROS S.A. for a gain of \u20ac 73.7 million (Note 36), as S.I.C.C. HOLDING LTD did not have other significant assets. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170722614": { "value": "\n 31. Income tax i. Income tax expense The income tax recognized in the income statement is analyzed in the following table: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Current tax 10,153 6,876 23 -
Deferred tax (991) (476) 108 -
Income tax expense 9,162 6,400 131 -
\n \n ii. E\ufb00ective tax rate reconciliation \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Profit/(loss) before tax 20,769 14,859 412 110,754
Parent company tax rate 22% 22% 22% 22%
Attributable tax 4,569 3,269 91 24,366
Effect tax rates of other countries (768) 55 - -
Non taxable income (2,040) 12 (3,940) (28,627)
Dividends tax - 103 - -
Non tax deductible expenses 7,990 2,329 7,209 1,728
Non-recognition of deferred tax assets on tax loss carryforwards 3,585 190 3,691 8,586
Additional tax charges from previous years 498 78 23 -
Utilization of tax losses not previously recognized - - - -
Impact of share in profits of associates 5 84 - -
Other items for which no deferred tax is recognized (4,293) 358 (7,051) (6,053)
Derecognition of deferred taxes 108 - 108 -
Other (492) (78) - -
Income tax for the period 9,162 6,400 131 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716170934839": { "value": "\n 32. Earnings/(losses) per share Basic earnings per share for the period 01.01 - 31.12.2025 and the corresponding comparative annual period for continuing and discontinued operations are calculated as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amount in thousands \u20ac (except per share) 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Profit after tax attributable to the owners of the parent company 7,241 91,674 281 110,754
- from continuing operations 7,241 7,895 281 110,754
- from discontinued operations - 83,779 - -
Weighted average number of shares outstanding 50,686 47,900 50,686 47,900
Basic earnings/(losses) per share 0.1429 1.9139 0.0055 2.3122
- from continuing operations 0.1429 0.1648 0.0055 2.3122
- from discontinued operations - 1.7490 - -
\n The share capital of the Company consists of 56,003,921 ordinary fully paid shares. As at 31.12.2025, the Company holds 2,304,726 treasury shares, representing 4.11% of the total number of its shares, compared to 490,519 treasury shares, representing 1.02% of the total (48,003,921 ordinary fully paid shares) as at 31.12.2024. Diluted earnings per share from continuing and discontinued operations for the current and the comparative period are calculated as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amount in thousands \u20ac (except per share) 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Profit after tax attributable to the owners of the parent company 7,241 91,674 281 110,754
- from continuing operations 7,241 7,895 281 110,754
- from discontinued operations - 83,779 - -
Weighted average number of shares outstanding 50,686 47,900 50,686 47,900
Adjustment for:
Treasury shares distribution program - 24 - 24
Adjusted weighted average number of shares 50,686 47,924 50,686 47,924
Diluted earnings/(losses) per share 0.1429 1.9129 0.0055 2.3110
- from continuing operations 0.1429 0.1647 0.0055 2.3110
- from discontinued operations - 1.7482 - -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716173700112": { "value": "\n 33. Cash flows from operating activities \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac Notes 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Operating activities
Profit before tax from continuing operations 20,769 14,859 412 110,754
Plus/less adjustments for:
Depreciation/amortization of tangible, intangible and right- of-use assets 5,6,7 22,324 17,906 802 34
Grants\u2019 amortization (768) (385) (9) -
Provision for impairment of investments in subsidiaries, associates, joint ventures and other investments 6 - 6 32,757
Provision for employee remuneration 261 176 22 6
Provision for impairment of trade receivables (4,064) (50) (10) -
Provision for obsolete inventory 12 (99) 279 - -
Other provisions - (55) - -
Write-off of trade receivables 4,105 - - -
Loss from destruction of inventory/fixed assets 2,225 182 - -
Employee stock awards - 150 - 150
(Profit)/Loss from disposal of investments in subsidiaries, associates, joint ventures and other investments 873 55 (12,645) (45,579)
(profit)/Loss from disposal of tangible and intangible fixed assets (94) 77 - -
(Profit)/loss from sale of financial assets at fair value through profit or loss (133) - - -
(Profit)/Loss on fair value of other financial assets through profit or loss 117 (101) 180 651
(Profit)/Loss from associates 21 383 - -
Dividend income 29 (6) (3) (5,251) (109,037)
Interest income (2,291) (2,813) (1,158) (1,646)
Other non-cash results - 178 - -
Foreign exchange translation differences 26,27 184 (91) 133 -
Interest expenses 21,876 20,494 7,314 6,997
Plus / less adjustments for changes in working capital or related to operating activities:
Decrease/(increase) in inventory (16,207) (2,889) 902 -
Decrease/(increase) in receivables 19,592 (8,804) 2,746 (1,232)
(Decrease)/increase in liabilities (excluding borrowings) (5,604) 5,848 (3,400) (1,064)
Cash flows from operating activities from continuing operations63,087 45,395 (9,956) (7,210)
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716173750124": { "value": "\n 34. Segment reporting For management information purposes, the following 3 main segments, in which the Company\u2019s investments operate, are monitored (Note 1.3): 1 \u2022 IT \u2022 Specialized retail trade \u2022 Food (Note 35.2) 1 Within the first quarter of 2025, Ideal Holdings completed the corporate restructuring of the Information Technology segment, creating a new sub-group under the parent company \u2018BYTE COMPUTER S.A.\u2019 and separating the technology products distribution companies (METROSOFT INFORMATICS S.A. and IDEAL TECHNOLOGY S.A.). As a result, the results of the technology products distribution companies were separated from the Information Technology segment and are presented under \u2018Other\u2019 for both years for comparability purposes.\n \n The segment of Distribution of technology products, IT and cybersecurity software does not meet the quantitative thresholds of IFRS 8 for separate disclosure as a reportable segment and is therefore included in the \u201cOther\u201d category. \u201cOther\u201d category also includes the investment and operating activity of the parent company, as well as eliminations of inter-segment transactions. Segment reporting for the current period is as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
01.01 - 31.12.2025
Amounts in thousands \u20ac IT Specialized Retail Food Other Total
Revenue 105,986 244,203 97,016 34,062 481,267
Cost of sales (63,196) (153,597) (69,577) (30,328) (316,698)
Gross profit 42,790 90,606 27,439 3,734 164,569
Operating expenses (29,911) (59,180) (19,658) (14,588) (123,337)
Profit/(loss) from associates - (21) - - (21)
Operating results 12,879 31,405 7,781 (10,854) 41,211
Financial results (1,390) (11,094) (1,185) (5,916) (19,585)
Other results 45 (901) - (1) (857)
Profit/(loss) before tax 11,534 19,410 6,596 (16,771) 20,769
Income tax (2,377) (4,722) (1,812) (251) (9,162)
Profit/(loss) after tax from continuing operations 9,157 14,688 4,784 (17,022) 11,607
Profit after tax from discontinued operations - - - - -
Profit/(loss) after tax 9,157 14,688 4,784 (17,022) 11,607
EBITDA 15,068 46,430 11,711 (10,442) 62,767
\n No transactions with a single external customer exceeded 10% of the Group\u2019s revenue during the year. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summary Statement of Financial Position 31.12.2025
Amounts in thousands \u20ac IT Specialized Retail Food Other Total
Non-current assets 68,180 395,776 151,974 5,545 621,475
Current assets 69,830 151,046 73,292 88,342 382,510
Total assets 138,010 546,822 225,266 93,887 1,003,985
Long-term liabilities 4,784 278,262 58,753 104,623 446,422
Short-term liabilities 29,812 148,989 31,301 2,645 212,747
Total liabilities 34,596 427,251 90,054 107,268 659,169
\n Segment reporting for the comparative period is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
01.01 - 31.12.2024
Amounts in thousands \u20ac IT Specialized Retail Industry Other Total
Revenue 109,975 231,907 - 32,362 374,244
Cost of sales (75,089) (146,298) - (28,229) (249,616)
Gross profit 34,886 85,608 - 4,133 124,628
Operating expenses (24,387) (58,184) - (9,185) (91,756)
Profit/(loss) from associates - (383) - - (383)
Operating results 10,499 27,041 - (5,052) 32,489
Financial results (1,162) (11,108) - (5,410) (17,680)
Other results (76) 126 - - 50
Profit/(loss) before tax 9,261 16,059 - (10,462) 14,859
Income tax (2,382) (3,705) - (313) (6,400)
Profit/(loss) after tax from continuing operations 6,879 12,354 - (10,775) 8,459
Profit after tax from discontinued operations - - 83,779 - 83,779
Profit/(loss) after tax 6,879 12,354 83,779 (10,775) 92,238
EBITDA 12,688 42,194 - (4,871) 50,011
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summary Statement of Financial Position 01.01-31.12.2024
Amounts in thousands \u20ac IT Specialized Retail Industry Other Total
Non-current assets 75,830 399,851 - (4,609) 471,072
Current assets 60,797 127,719 - 131,638 320,154
Total assets 136,627 527,570 - 127,029 791,226
Long-term liabilities 5,195 285,162 - 101,008 391,365
Short-term liabilities 35,671 130,597 - 13,873 180,141
Total liabilities 40,866 415,759 - 114,881 571,506
\n Discontinued operations relate to the Industry segment from which the Company divested following the disposal of its subsidiary ASTIR VITOGIANNIS BROS S.A. (Note 36). Geographical reporting on the Company and its investments revenue is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
01.01-31.12.2025
Amounts in thousands \u20ac IT Specialized Retail Food Other Total
Greece 93,467 244,028 90,675 31,643 459,813
Foreign 12,519 175 6,341 2,419 21,454
Total revenue 105,986 244,203 97,016 34,062 481,267
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
01.01-31.12.2024
Amounts in thousands \u20ac IT Specialized Retail Food Other Total
Greece 97,960 231,710 - 29,115 358,785
Foreign 12,015 196 - 3,247 15,458
Total revenue 109,975 231,907 - 32,362 374,244
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716173856874": { "value": "\n 35. Business Combinations 35.1. Acquisition of BLUESTREAM SOLUTIONS S.A. Completion of the PPA and finalization of the goodwill from the acquisition of \u201cBLUESTREAM SOLUTIONS S.A.\u201d In the previous fiscal year, the Company acquired 75% of the shares of the company named \"BLUESTREAM SOLUTIONS S.A.\" (hereinafter \"BlueStream\") against a total cash consideration of \u20ac 12,241 k and was fully funded by the unallocated funds of the Common Bond Loan issued by the Company on December 15, 2023. BlueStream was founded in 2008, offering mainly support in hardware, operating systems, and data availability. Today, BlueStream is an established, rapidly growing services company, offering infrastructure services in both on- premises and multi-cloud environments, as well as cloud migration, data availability, and outsourcing services. The acquisition agreement includes a Call option to the Company of all the shares held by the non-controlling interests, i.e. 25%, and a Put option in the Company of all the shares held by the non-controlling interests.\n \n Regarding the resulting goodwill, recognized on a provisional basis at the date of acquisition of control on 19.07.2024, it was finalized in the current period and is calculated as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Fair value of assets of BLUESTREAM SOLUTIONS S.A. Amounts in thousands \u20ac 19.07.2024
ASSETS
Tangible and intangible assets 112
Right-of-use assets 93
Deferred tax assets 133
Other non-current assets 19
Inventory 62
Trade and other receivables 3,042
Cash and cash equivalents 1,034
Other current assets 6
Total current assets 4,500
LIABILITIES
Bank borrowings -
Lease liabilities 98
Suppliers 1,500
End-of-service employee benefit obligations 480
Other liabilities 755
Total liabilities 2,833
Total net assets 1,667
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac 19.07.2024
Consideration paid in cash 12,241
Plus: Proportionate share of non-controlling interests in the fair value of net assets at the date of acquisition of control 417
Less: Fair value of net assets at the date of acquisition of control (1,667)
Final Goodwill 10,991
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac 19.07.2024
Consideration paid in cash 12,241
Less: Cash equivalents at the date of acquisition (1,034)
Net cash outflow for the acquisition 11,207
\n Below is presented the statement of profit or loss of BLUESTREAM SOLUTIONS S.A. for the entire current year, as if the acquisition date had been the beginning of the reporting period, i.e., 01.01.2024, as well as for the period from the acquisition date included in the Company\u2019s consolidated statement of profit or loss, i.e. 19.07 \u2013 31.12.2024. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
BLUESTREAM SOLUTIONS S.A.
Amounts in thousands \u20ac 01.01- 31.12.2024 01.01- 18.07.2024 19.07- 31.12.2024
Revenue 9,986 6,041 3,944
Cost of sales (6,006) (3,690) (2,316)
Gross profit 3,980 2,351 1,628
Operating expenses (2,208) (1,148) (1,059)
Operating results 1,772 1,203 569
Financial results 9 13 (4)
Profit/(loss) before tax 1,781 1,216 565
Income tax (400) (276) (124)
Profit/(loss) after tax 1,381 940 441
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
BLUESTREAM SOLUTIONS S.A.
Summary of results for the period Amounts in thousands \u20ac 01.01- 31.12.2024 01.01- 18.07.2024 19.07- 31.12.2024
Operating results 1,772 1,203 569
Plus: Depreciation and amortization 85 22 63
EBITDA 1,857 1,225 632
Operating results 1,772 1,203 569
Profit/(loss) before tax 1,781 1,216 565
Profit/(loss) for the period after tax 1,381 940 441
\n 35.2. Acquisition of BARBA STATHIS S.A. On 31.03.2025, the Company completed the acquisition of 100% of the share capital of the company under the name \"BARBA STATHIS S.A.\" (hereinafter \"BARBA STATHIS\") for a consideration of \u20ac 130 million, \u20ac 91.3 million of which came from the Company's equity and an amount of \u20ac 38.7 million was covered by bank loans. BARBA STATHIS is a leading company in the production and marketing of frozen foods, while through its subsidiary HALVATZIS MAKEDONIKI S.A., it operates in the production of vegetables and ready-made steamed meals. This transaction is part of IDEAL Holdings' strategy to strengthen its portfolio through investments in dynamic and growing segments, such as food, with the aim of creating added value for its shareholders. During the purchase price allocation, the Company recognized, among other items, the trademark \u201c\u039c\u03a0\u0391\u03a1\u039c\u03a0\u0391 \u03a3\u03a4\u0391\u0398\u0397\u03a3\u201d (BARBA STATHIS) as a separate intangible asset, as it meets the identifiability criteria of IFRS 3 / IAS 38 (it is separable and arises from legal rights), and measured it at its fair value at the acquisition date, which amounted to \u20ac 43,937 k. The valuation of the trademark was based on the weighted average of the Relief from Royalty method, the Multi-period Excess Earnings method, and the Market Approach. In addition, the owner-occupied properties of BARBA STATHIS S.A. were measured at their fair value at the acquisition date in accordance with IFRS 3, with the resulting difference compared to their previous carrying amount of \u20ac 1,827 k being incorporated into the fair value of property, plant and equipment. The fair value of the properties was determined using the comparable transactions method. The resulting goodwill of \u20ac 18,198 k primarily reflects expected synergies, the strong market position of the BARBA STATHIS group in the frozen food market, and its accumulated know-how and organizational structure, and is not expected to be deductible for income tax purposes. The goodwill arising on the acquisition is final, as the purchase price allocation has been completed, and is calculated as follows: Fair value of assets of Group Barba Stathis 31.03.2025 \u0391mounts in thousands \u20ac ASSETS Tangible and intangible assets 107,102 Right-of-use assets 1,048 Goodwill 22,952 Other non-current assets 113 Deferred tax assets 1,338 Inventory 34,348 Trade and other receivables 28,552 Cash and cash equivalents 7,163 Other current assets 1,489 Total current assets 204,105 LIABILITIES Bank borrowings 42,222 End-of-service employee benefit obligations 1,335 Deferred tax liabilities 14,655 Lease liabilities 1,056 Suppliers 18,805 Other liabilities 14,230 Total liabilities 92,303 Total net assets 111,802 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac 31.03.2025
Consideration paid in cash 130,000
Plus: Proportionate share of non-controlling interests in the fair value of net assets at the date of acquisition of control -
Less: Fair value of net assets at the date of acquisition of control (111,802)
Final Goodwill 18,198
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amounts in thousands \u20ac 31.03.2025
Consideration paid in cash 130,000
Less: Cash equivalents at the date of acquisition (7,163)
Net cash outflow for the acquisition 122,837
\n The consolidated income statement of BARBA STATHIS Group is presented below for the entire current period, as if the acquisition date was the beginning of the reporting period, i.e. 01.01.2025, as well as for the period from the acquisition date included in the Company's consolidated income statement, i.e. 31.03 \u2013 31.12.2025. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
BARBA STATHIS GROUP
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.03.2025 31.03- 31.12.2025
Revenue 129,577 32,561 97,016
Cost of sales (93,634) (24,057) (69,577)
Gross profit 35,943 8,504 27,439
Operating expenses (25,694) (6,036) (19,658)
Operating results 10,249 2,468 7,781
Financial results (1,970) (785) (1,185)
Profit before tax 8,279 1,683 6,596
Income tax (2,302) (490) (1,812)
Profit for the period after tax 5,977 1,193 4,784
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
BARBA STATHIS GROUP
Summary of results for the period Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.03.2025 31.03- 31.12.2025
Operating results 10,249 2,468 7,781
Plus: Depreciation and amortization 4,781 852 3,929
EBITDA 15,030 3,320 11,710
Operating results 10,249 2,468 7,781
Profit before tax 8,279 1,683 6,596
Profit for the period after tax 5,977 1,193 4,784
\n 35.3. Merger with IDEAL TECHNOLOGY S.A. The Board of Directors of the Company, at its meeting held on 08.09.2025, resolved to initiate the merger process of the Company by absorption of the subsidiary company \u201cIDEAL TECHNOLOGY S.A\u201d\u2019 (the \u201cAbsorbed\u201d). The merger was approved pursuant to decision no. 5577012/02.10.2025 of the G.E.MI. Service, and the relevant announcement was published in G.E.MI. on 02.10.2025 under protocol number 3805074. The merger was carried out in accordance with the provisions of Articles 7\u201321 and 30\u201335 of Law 4601/2019, Law 4548/2018 and Law 5162/2024. Management, in accordance with paragraphs 10 to 12 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, which, state that \u201cin the absence of a Standard or an Interpretation that specifically applies to a transaction, other event or condition, Management shall use its judgement in developing and applying an accounting policy that results in information that is relevant to the economic decision-making needs of users and reliable\u201d. \n \n Group Management assessed that the application of the pooling of interests method better reflects, in a clearer and more substantive manner, the substance of the transaction. Under this approach, the Statements of Financial Position of the merging companies are aggregated using the carrying amounts of assets and liabilities, without further fair value adjustments. More specifically, based on the pooling of interests method, it is noted that: a) The assets and liabilities of the absorbed company are recognized at their carrying amounts, with appropriate adjustments to achieve uniform accounting policies. Furthermore, for the absorbed subsidiary, its net assets include any assets and liabilities of the absorbed subsidiary that are recognized in the consolidated financial statements of the Company, including goodwill. b) No additional goodwill is recognized, beyond the goodwill already recognized for the absorbed company in the consolidated financial statements of the Company. The accounting merger date, in accordance with the merger plan dated 14.07.2025, is 16.01.2025. The receivables, liabilities and equity items recognized by the Company as a result of the above merger as at 16.01.2025 are analysed as follows. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Fair value of assets of IDEAL TECHNOLOGY S.A. Amounts in thousands \u20ac 16.01.2025 Merger Adjustments Total
ASSETS
Non-current assets
Tangible assets 327 - 327
Right-of-use assets 1,122 - 1,122
Goodwill - 1,609 1,609
Other financial assets 6 - 6
Other long-term receivables 98 - 98
Deferred tax assets 104 - 104
Total non-current assets 1,657 1,609 3,266
Current assets
Inventory 2,029 - 2,029
Trade and other receivables 7,671 - 7,671
Other current assets 717 - 717
Cash and cash equivalents 252 - 252
Total current assets 10,669 - 10,669
TOTAL ASSETS 12,326 1,609 13,935
EQUITY AND LIABILITIES
Equity
Share capital 30 (30) -
Reserves 88 - 88
Retained earnings 1,903 1,639 3,542
Total equity 2,021 1,609 3,630
LIABILITIES
Long-term liabilities
End-of-service employee benefit obligations 37 - 37
Long-term provisions - - -
Long-term lease liabilities 653 - 653
Other long-term liabilities 56 - 56
Total long-term liabilities 746 - 746
Short-term liabilities
Short-term borrowings 251 - 251
Suppliers 5,506 - 5,506
Liabilities from taxes and duties 1,026 - 1,026
Short-term lease liabilities 508 - 508
Other short-term liabilities 2,268 - 2,268
Total short-term liabilities 9,559 - 9,559
Total liabilities 10,305 - 10,305
TOTAL EQUITY AND LIABILITIES 12,326 1,609 13,935
\n \n The carrying amount of the Company\u2019s investment in the absorbed entity amounting to \u20ac 1,636 k was derecognized and the loss was recognized in the Company\u2019s retained earnings, with the total change in retained earnings of the Company resulting from the merger amounting to \u20ac 1,906 k. The sales and profit after tax of the absorbing company for the period 16.01.2025\u201302.10.2025 amounted to \u20ac 24.1 million and \u20ac 1.2 million, respectively. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716174042809": { "value": "\n 36. Discontinued operations IDEAL HOLDINGS S.A., through its subsidiary S.I.C.C. LIMITED, signed on 23.04.2024 an agreement for the sale of 100% of Astir Vitogiannis S.A. (\u201cAstir\u201d) to Guala Closures. Astir directly holds 74.99% of Coleus Packaging (Pty) Limited (\u201cColeus\u201d). The transaction was completed on 06.08.2024, for a total consideration of \u20ac 115,450 k. In the consolidated statement of financial position as at 31.12.2024, the assets and liabilities of the Astir\u2013Coleus sub-group were not consolidated, while in the consolidated statement of profit or loss, the results from discontinued operations of this sub-group were included up to the date of disposal, amounting to profits of \u20ac 83,779 k (further analyzed into a gain on disposal of \u20ac 74,639 k and profits from operations for the period 01.01- 06.08.2024 of \u20ac 9,140 k). The financial information of the Astir\u2013Coleus sub-group up to the disposal date is summarized below: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Statement of Financial Position of sub-group ASTIR-COLEUS Amounts in thousands \u20ac 06.08.2024
ASSETS
Tangible assets 15,159
Other intangible assets 21
Right-of-use assets 56
Goodwill 3,528
Other long-term receivables 6
Deferred tax assets 244
Inventory 12,497
Trade and other receivables 31,265
Other current assets 5,220
Cash and cash equivalents 5,114
Total Assets 73,110
LIABILITIES
Long-term borrowings 14,050
End-of-service employee benefit obligations 211
Deferred tax liabilities 1,053
Long-term lease liabilities 23
Other long-term liabilities 181
Short-term borrowings 1,696
Suppliers 8,029
Liabilities from taxes and duties 2,658
Short-term lease liabilities 19
Other short-term liabilities 1,983
Total Liabilities 29,904
Total net assets attributable to owners of the parent company 40,811
Total net assets of non-controlling interests 2,396
Total net assets 43,206
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Income Statement of sub-group ASTIR-COLEUS Amounts in thousands \u20ac 01.01- 06.08.2024
Revenue 45,118
Cost of sales (27,311)
Gross profit 17,807
Operating expenses (4,700)
Operating results 13,107
Financial results (1,015)
Profit before tax 12,092
Income tax (2,952)
Profit for the period after tax 9,140
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Statement of Cash Flow of sub-group ASTIR-COLEUS Amounts in thousands \u20ac 01.01- 06.08.2024
Cash Flow from operating activities
Profit before tax 12,092
Plus/less adjustments for: -
Depreciation 823
Provisions 18
Income from interest (87)
Other non-cash results 75
Debit interest and related expenses 1,101
Decrease/(increase) in inventory 2,065
Decrease/(increase) in receivables (8,257)
(Decrease)/increase in liabilities (excluding borrowings) 1,247
Interests paid (1,100)
Income taxes paid (2,232)
Net cash flows from operating activities 5,746
Cash flows from investing activities
Acquisition of tangible and intangible assets (2,573)
Interests received 77
Net cash flows from investing activities (2,497)
Cash flows from financing activities
Divided payments (85)
Capital payments of lease liabilities (25)
Interest payments of lease liabilities (1)
Proceeds from borrowings 1,483
Repayments of borrowings (1,258)
Net cash flows from financing activities 115
Net (decrease)/increase in cash and cash equivalents 3,364
Opening cash and cash equivalents 3,746
Cash flows from intragroup transactions with continuing operations (2,000)
Effect from foreign exchange translation differences 3
Closing cash and cash equivalents 5,114
\n The calculation of the gain on disposal is analyzed as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Profit from disposal of sub-group ASTIR-COLEUS Amounts in thousands \u20ac CONSOLIDATION
Proceeds from the sale of shares 115,450
Less:
Goodwill -
Net assets of the parent company owners of the ASTIR subgroup as at 31.07.2024 40,811
Profit from the disposal before reclassification of the balance sheet translation reserve recognized in the income statement 74,639
Reclassification of the exchange differences on translation of foreign operations (935)
Total profit from disposal after reclassification of the balance sheet translation reserve 73,705
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716174201749": { "value": "\n 37. Fair values There is no difference between the fair values and the corresponding carrying amounts of financial assets and liabilities (i.e., trade and non-trade receivables, cash and cash equivalents, trade and other payables and loans). For most financial assets and liabilities (receivables, trade payables, other short-term liabilities, and bank loans with variable interest rates), the carrying amount approximates fair value due to their short-term nature and/or the interest rate terms applied, which reflect current market conditions. The fair value of a financial asset is the amount received to sell an asset or paid to settle a liability in an arm's length transaction between two parties in an arm's length transaction at the measurement date. The fair value of the st financial assets in the financial statements as at December 31 , 2025 was determined using management's best estimate. In cases where data is not available or is limited by active financial markets, fair value measurements have been derived from management's assessment in accordance with the information available. The fair value measurement methods are categorized into three levels: Level 1: Market values from active financial markets for the same tradable assets, Level 2: Values that are not Level 1 but can be identified or identified directly or indirectly through quoted prices from active financial markets, Level 3: Values for assets or liabilities that are not based on quoted prices from active financial markets. The following methods and assumptions were used to estimate fair value for each category of financial assets: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION 31.12.2025
Financial assets at fair value through profit and loss Fair value measurement at the end of the reporting period using:
Amounts in thousands \u20ac Level 1 Level 2 Level 3 Total
Financial assets at fair value through profit and loss
- Shares 330 - - 330
- Subsidiary share options - - - -
Total Financial assets 330 - - 330
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION 31.12.2024
Financial assets at fair value through profit and loss Fair value measurement at the end of the reporting period using:
Amounts in thousands \u20ac Level 1 Level 2 Level 3 Total
Financial assets at fair value through profit and loss
- Shares 1,162 - - 1,162
- Subsidiary share options - - - -
Total Financial assets 1,162 - - 1,162
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY 31.12.2025
Financial assets at fair value through profit and loss Fair value measurement at the end of the reporting period using:
Amounts in thousands \u20ac Level 1 Level 2 Level 3 Total
Financial assets at fair value through profit and loss
- Shares - - - -
- Subsidiary share options - - 464 464
Total Financial assets - - 464 464
Financial liabilities
- Subsidiary share options - - 1,295 1,295
Total Financial liabilities - - 1,295 1,295
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
COMPANY 31.12.2024
Financial assets at fair value through profit and loss Fair value measurement at the end of the reporting period using:
Amounts in thousands \u20ac Level 1 Level 2 Level 3 Total
Financial assets at fair value through profit and loss
- Shares - - - -
- Subsidiary share options 666 666
Total Financial assets - - 666 666
Financial liabilities
- Subsidiary share options - - 1,317 1,317
Total Financial liabilities - - 1,317 1,317
\n The valuation of the put and call options for the acquisition of shares in a subsidiary, in the Company\u2019s separate financial statements, was performed using the EBITDA multiples valuation method. This method falls within Level 3 of the IFRS 13 fair value hierarchy, as it involves unobservable inputs that require significant management judgment. The fair value of the Company's negotiable bond loan (Note 17) as at 31.12.2025 was \u20ac 103,781 k.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716174835268": { "value": "\n 39. Additional information and explanations 39.1. Related party transactions According to IAS 24, related parties are subsidiaries, companies under common ownership with the Company, their related companies, joint ventures, as well as the members of the Board of Directors and the Company's executives and persons closely associated with them. Related party transactions are presented below as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Revenue from sales of goods and services
Subsidiaries - - 5,155 1,597
Associates 1,205 1,289 - -
Total revenue from sales of goods and services 1,205 1,289 5,155 1,597
Income from dividends
Subsidiaries - - 5,251 109,037
Total dividend income - - 5,251 109,037
Rental income
Subsidiaries - - 255 -
Other related parties 12 1 12 -
Total rental income 12 1 267 -
Income from other transactions
Subsidiaries - - 428 243
Total income from other transactions - - 428 243
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 01.01- 31.12.2025 01.01- 31.12.2024 01.01- 31.12.2025 01.01- 31.12.2024
Expenses from purchases of services
Subsidiaries - - 1,604 32
Associates 902 537 - -
Other related parties 653 605 - -
Total expenses from purchases of services 1,555 1,142 1,604 32
Rental expenses
Subsidiaries 300 324 - -
Total rental expenses 300 324 - -
Other expenses
Subsidiaries - - 17 -
Total of other expenses - - 17 -
Management benefits
BoD member fees 6,748 6,465 1,270 497
Total Management benefits 6,748 6,465 1,270 497
\n \n Revenue from sales of goods and provision of services and from other transactions, as well as expenses from purchases of goods and services of the Company, have increased significantly compared to the previous year, as the current year includes revenue and expenses of the subsidiary company IDEAL TECHNOLOGY S.A., which was merged through its absorption by the Company. Transactions of the Company with the absorbed company IDEAL TECHNOLOGY S.A. for the period up to the completion of the merger, i.e. 02.10.2025, have been eliminated in the consolidated and separate financial statements. These transactions are analysed below: 1. Revenue/expenses from sales/purchases of goods and services amounting to \u20ac 251 k. 2. Revenue/expenses from rentals amounting to \u20ac 16 k. The Company proceeded with the sale and transfer of 23% of the shares it holds in the subsidiary company BLUESTREAM SOLUTIONS S.A. to the subsidiary company BYTE COMPUTER S.A. for a total consideration of \u20ac 3,846 k, in exchange for the transfer to the Company of 100% of the shares of the subsidiary companies METROSOFT INFORMATICS S.A. and IDEAL TECHNOLOGY S.A., which were held by BYTE COMPUTER S.A. Transactions with associates relate to the transactions of the subsidiary company \u201cATTICA DEPARTMENT STORES S.A.\u201d with the associate company \u201cRETAIL VISION UNITED S.A.\u201d for the period from the beginning of the year up to the date of sale of \u201cRETAIL VISION UNITED S.A.\u201d, i.e. 29.12.2025. Balances with related parties are presented below: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Trade receivables
Subsidiaries - - 1,677 373
Associates - 1 - -
Other related parties - 2 - -
Total trade receivables - 3 1,677 373
Other receivables (other than loans)
Subsidiaries - - 5,477 583
Total other receivables (other than loans) - - 5,477 583
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
CONSOLIDATION COMPANY
Amounts in thousands \u20ac 31.12.2025 31.12.2024 31.12.2025 31.12.2024
Trade payables
Subsidiaries - - 1,379 -
Associates - 1,519 - -
Total trade payables - 1,519 1,379 -
\n Intra-subsidiary balances have been eliminated from the consolidated financial statements. There are no bad debts from related parties. As at December 31, 2025, there are no receivables or liabilities, nor any loans or credit facilities, to members of the Board of Directors (or to parties related to them). Transactions with related parties are conducted on terms comparable to those prevailing in transactions with non- related parties, unless otherwise stated.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716174943844": { "value": "\n 39.2. Encumbrances Encumbrances over the assets of the Company and its investments are as follows: On 02.07.2021, the subsidiary BARBA STATHIS S.A. had issued a Common Bond Loan, which was fully repaid in the previous fiscal year and the completion of the process of lifting the encumbrances is pending in consultation\n \n with the bondholders, who have given their consent. On 07.10.2024, the subsidiary BARBA STATHIS S.A. issued a Common Bond Loan of \u20ac 39.4 million, for which the following collaterals apply: i. First class pledge on all shares issued by BARBA STATHIS S.A, ii. Second class pledge, to become first-class, on national trademarks up to the amount of \u20ac 47.2 million, iii. Second class mortgage pledge, to be converted into first class, on properties up to the amount of \u20ac 47.2 million. iv. Second class fictitious pledge agreement (Law 2844/2000), to become first-class, on mechanical equipment, production machinery, and industrial equipment up to the amount of \u20ac 47.2 million. v. Second class collateral financial security agreement, to become first-class, on existing and/or future receivables from insurance contracts relating to the real estate and movable property under (iii) and (iv) above, vi. First class financial collateral agreement on receivables and royalties arising from the deposit in a specific bank account of the compensation from the insurance contracts referred to in (v) above. The subsidiary company HALVATZIS MAKEDONIKI S.A. had issued a Common Bond Loan of \u20ac 1.5 million on 30.11.2022, for which the following collateral apply: i First class mortgage pledge over a land plot up to the amount of \u20ac 70 k, ii First class mortgage pledge over properties up to the amount of \u20ac 250 k, second class pledge up to the amount of \u20ac 50 k and third class pledge up to the amount of \u20ac 550 k. The Company issued a \u20ac 100 million Common Bond Loan of a total amount of \u20ac 100 million and a maturity of five (5) years and made it available through a public tender in Greece and listed the bonds for trading in the Fixed Income Securities category of the Regulated Market of the Athens Stock Exchange, for which the following physical collaterals apply: i. First class pledge on the bond loan collateral account, which is held at Piraeus Bank and whose balance amounts to \u20ac 5.6 million.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716175026950": { "value": "\n 39.3. Contingent liabilities Guarantees The subsidiary BYTE COMPUTER S.A. has issued letters of guarantee for participation in tenders, good performance of contracts or good operation amounting to approximately \u20ac 20.4 million. The subsidiary ADACOM SA has issued letters of guarantee for participation in tenders and good performance of contracts for a total amount of approximately \u20ac 1.9 million. The subsidiary BLUESTREAM SOLUTIONS S.A. has issued letters of guarantee for the good performance of contracts amounting to approximately \u20ac 139 k. The subsidiary company ATTICA DEPARTMENT STORES S.A. has issued letters of guarantee for the good performance of contracts amounting to approximately \u20ac 12.9 million and payment guarantees amounting to \u20ac 5.6 million. In addition, it has provided a guarantee in favour of Athens International Airport S.A. for the proper performance of the operating agreement of the store operated by the company RETAIL VISION UNITED S.A., to which the exclusive right of use of the trademarks \u201cattica selection\u201d has been granted for all covered services relating to commercial activity within Athens International Airport. The subsidiary BARBA STATHIS S.A. has issued letters of guarantee for good performance of investment plans amounting to \u20ac 1.3 million and good payment of suppliers amounting to \u20ac 270 k. \n \n The subsidiary company HALVATZIS MAKEDONIKI S.A. has issued a guarantee for the repayment of its Bond Loan amounting to \u20ac 59 k. The Company has provided guarantees for the short-term borrowings of the subsidiary companies ADACOM S.A. and BLUESTREAM SOLUTIONS S.A. to secure the claims of the lending banks for amounts of \u20ac 7.9 million and \u20ac 1 million, respectively. In addition, it has issued performance guarantees amounting to \u20ac 85 k. The above guarantees and letters of guarantee are considered contingent liabilities. Based on Management\u2019s assessment, taking into account historical experience and the performance of the related contracts to date, no significant outflows of resources are expected and, therefore, no provision has been recognized. Litigations The Company and its subsidiaries are involved (as defendant and plaintiff) in various legal cases and arbitration proceedings in the normal course of their operations. Management, as well as legal advisors, estimate that the pending cases are expected to be resolved without significant adverse effects on the consolidated financial position of the Group or the Company or on their results of operations. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716175108598": { "value": "\n 39.4. Auditors\u2019 fees The fees of the auditors of Grant Thornton Greece for the assurance services of the financial year ended December st 31 , 2025 amount to \u20ac 262 k, while the fees related to permitted non-audit services of the companies belonging to the parent firm\u2019s network of auditors amount to \u20ac 13 k.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716175300364": { "value": "\n 40. Reclassifications In the consolidated Statement of Cash Flows for the year 2024, an amount of \u20ac 1,032 k has been reclassified from the line \u201cPlus: Cash and cash equivalents from acquisition of subsidiaries\u201d to the line \u201cAcquisition of subsidiaries, associates, joint ventures and other investments\u201d, for better presentation purposes as well as for comparability with the presentation of the respective amounts in the consolidated Statement of Cash Flows of the current year. The reclassification had no impact on the total net cash flows for the year 2024. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260716175342310": { "value": "\n 41. Subsequent events Acquisition of treasury shares Under the approved share buyback program, the Company proceeded, during the period from 02.01.2026 to 29.01.2026, with the purchase of 419,257 treasury shares with a nominal value of \u20ac 1.70 each, at an average purchase price of \u20ac 6.4113 per share and a total purchase value of \u20ac 2,687,978.84. As of the date of issuance of the annual financial statements, the Company holds 2,682,983 treasury shares with a nominal value of \u20ac 1.55 per share, representing 4.7907% of the Company\u2019s share capital. Return of share capital through cash distribution to shareholders The Extraordinary General Meeting of the shareholders held on 12.01.2026 resolved the reduction of the Company\u2019s share capital by the amount of \u20ac 8,400,588.15 through a reduction of the nominal value of the share from \u20ac 1.70 to \u20ac 1.55 and the return of the amount of the share capital reduction, i.e. \u20ac 0.15 per share, by payment of cash to the shareholders. Return of subsidiary share capital through cash distribution The General Meeting of the shareholders of the Cypriot subsidiary KYMORA LTD, held on 09.03.2026, approved a reduction of its share capital by \u20ac 12,750 k, with the amount of the reduction to be returned in cash to the parent company IDEAL Holdings. The implementation of the above resolution is subject to obtaining the required administrative approvals, as well as the completion of the necessary filings with the competent Cypriot authorities.\n \n Geopolitical developments in the Middle East Recent developments in the Middle East and the increased geopolitical uncertainty in the wider region may adversely affect the economic environment in which the Company and its investments operate, as significant uncertainty has been created in the markets, while increases in oil and energy prices have already been observed and tourism may also be negatively affected. All the above may have adverse effects on the Company and its investments; however, the extent will largely depend on the duration and intensity of these developments. Management is closely monitoring the situation and is taking all necessary measures and initiatives to mitigate the relevant impacts. Apart from the events already mentioned, there are no other post balance sheet dated 31.12.2025 events that relate to the Company and its investments.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:2138005HALN2BC9VUD41", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }