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"ConsolidatedStatementOfCashFlows_TotalLabel_00334": { "value": "-53094000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2023-05-01T00:00:00/2024-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_TotalLabel_0063": { "value": "-1246000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_TotalLabel_0064": { "value": "-2199000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2023-05-01T00:00:00/2024-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_Label_0065": { "value": "-5000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_Label_0066": { "value": "-14000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2023-05-01T00:00:00/2024-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_TotalLabel_0067": { "value": "-1251000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_TotalLabel_0068": { "value": "-2213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2023-05-01T00:00:00/2024-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_PeriodStartLabel_00169": { "value": "24857000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_PeriodStartLabel_00170": { "value": "27070000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2023-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_PeriodEndLabel_00171": { "value": "23606000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2025-05-01T00:00:00", "unit": "iso4217:EUR" } }, "ConsolidatedStatementOfCashFlows_PeriodEndLabel_00172": { "value": "24857000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00", "unit": "iso4217:EUR" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00189": { "value": "1. General information
Baltic Classi\ufb01eds Group PLC (the \u201cCompany\u201d) is a public limited company incorporated and domiciled in the United Kingdom and its
registered o\ufb03ce is Highdown House, Yeoman Way, Worthing, West Sussex, United Kingdom, BN99 3HH (Company no. 13357598). The
principal business of the Group is operating leading online classi\ufb01eds portals for automotive, real estate, jobs and services, and general
merchandise in the Baltics.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00185": { "value": "Baltic Classi\ufb01eds Group PLC", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00179": { "value": "Baltic Classi\ufb01eds Group PLC", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00182": { "value": "Baltic Classi\ufb01eds Group PLC", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00188": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00183": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00187": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00181": { "value": "Highdown House, Yeoman Way, Worthing, West Sussex, United Kingdom, BN99 3HH", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00184": { "value": "The principal business of the Group is operating leading online classi\ufb01eds portals for automotive, real estate, jobs and services, and general merchandise in the Baltics.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00180": { "value": "the Baltics", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00190": { "value": "2. Principles of preparation of consolidated \ufb01nancial statements
These consolidated \ufb01nancial statements for the year ended 30 April 2025 have been approved by the Board of directors of Baltic
Classi\ufb01eds Group PLC. They are prepared in accordance with UK-adopted international accounting standards (\u201cUK-adopted IFRS\u201d) and
the applicable legal requirements of the Companies Act 2006. The consolidated \ufb01nancial statements also comply with IFRS Accounting
Standards adopted pursuant to Regulation (EC) No. 1606/2002 as it applies in the European Union.
The Group \ufb01nancial statements consolidate those of the Company and its subsidiaries (together referred to as the \u201cGroup\u201d). The parent
company \ufb01nancial statements present information about the Company as a separate entity and not about its group. The Company has
elected to prepare its parent company \ufb01nancial statements in accordance with FRS 102; these are presented on pages 114 to 121.
Basis of measurement
These consolidated \ufb01nancial statements have been prepared on the historical cost basis, unless otherwise stated in the accounting
policies below.
Basis of consolidation
Subsidiaries are entities controlled by the Group. Control exists when the Group has existing rights that give it the ability to direct the
relevant activities of an entity and has the ability to affect the returns the Group will receive as a result of its involvement with the
entity. In assessing control, potential voting rights are taken into account. The \ufb01nancial statements of subsidiaries are included in the
consolidated \ufb01nancial statements from the date that control commences until the date that control ceases.
Functional and presentation currency
These consolidated \ufb01nancial statements are presented in Euro (\u20ac), which is the Company\u2019s functional currency. All amounts are rounded
to the nearest thousand (\u20ac 000), except where otherwise indicated.
The Group companies use Euro (\u20ac) as a functional currency considering the nature of the Group companies\u2019 revenue, costs, and debt
instruments. The Company and its direct subsidiary BCG Holdco Limited are UK based companies with their share capital denominated
in British pound (\u00a3). All equity transactions of these companies as well as a majority of operating expenses the companies incurred are
in British pound (\u00a3). However, while being the ultimate holding companies, Baltic Classi\ufb01eds Group PLC and BCG Holdco Limited follow
the functional currency of their operating subsidiaries, i.e. Euro (\u20ac), as that is the currency they are most exposed to.
Use of estimates and judgements
The preparation of the consolidated \ufb01nancial statements, in accordance with UK-adopted IFRS, requires management to make
judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities,
income and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the
period in which the estimates are revised or in any future periods affected.
Estimates
As at 30 April 2025, there were no signi\ufb01cant estimates that would have a signi\ufb01cant risk of material adjustment to the carrying amounts
of assets within the next \ufb01nancial year.
Other estimates:
\u2022
Carrying values of goodwill. An impairment review is performed of goodwill balances by the Group on a \"value in use\" basis. This
requires making assumptions and estimates in calculating the future cash \ufb02ows, the time period over which they occur, and in
arriving at an appropriate discount rate to apply to the cash\ufb02ows as well as an appropriate long-term growth rate. Each of these
assumptions and estimates has an impact on the overall value of cash\ufb02ows expected and therefore the headroom between the
cash\ufb02ows and carrying values of the cash generating units. Key assumptions and uncertainties for impairment are disclosed in
note 12.
\u2022
Useful lives of intangible assets. A useful life is assigned to an acquired intangible asset based on the estimated period of time an
asset is likely to remain in service. This estimate has an impact on the amortisation expense for any given period. Useful lives of
intangible assets are disclosed in note 3.
Judgements
As at 30 April 2025, there were no signi\ufb01cant judgements that would have a signi\ufb01cant risk of material adjustment to the carrying
amounts of assets within the next \ufb01nancial year.
Other judgements:
\u2022
Deferred tax asset. An unrecognised deferred tax asset of \u20ac3,504 thousand (30 April 2024: \u20ac2,652 thousand) exists in relation to
tax losses incurred by the Company's indirect subsidiary UAB Antler Group and direct subsidiary BCG Holdco Limited. Deferred tax
assets are recognised only to the extent that it is probable that future taxable pro\ufb01ts will be available against which the temporary
differences can be utilised. Recognition, therefore, involves judgement regarding the probability of future taxable pro\ufb01t of the
subsidiaries being available. Taxable losses carried forward for which no deferred tax asset is recognised are discussed in note
10(d).
Going concern
The Directors have made an assessment of the Group\u2019s ability to continue as a going concern over a period extending to end of July
2026, which is beyond 12 months from the date of approval of these consolidated statements and extends beyond Group\u2019s existing
loan maturity date. Based on this assessment, the Directors have a reasonable expectation that the Group has adequate resources to
continue in operational existence over this period.
The Group meets its day-to-day working capital requirements from cash balances, if needed the Group also has access to a revolving
credit facility that amounts to \u20ac10,000 thousand and is available until July 2026. As at 30 April 2025 no amounts of the revolving credit
facility were drawn down.
The Group has a bank loan which matures in July 2026 and its availability is subject to continued compliance with certain covenants,
it becomes repayable on demand in the case of a change in control. The Group voluntarily repaid \u20ac25,000 thousand of the loan during
2025, the outstanding balance at the year ends amounts to \u20ac25,000 thousand. The Group had cash balances of \u20ac23,606 thousand at
the year end.
During the \ufb01nancial year ended 30 April 2025 the Group has generated a pro\ufb01t of \u20ac44,756 thousand. The Directors also prepared detailed
cash \ufb02ow forecasts for the period ending July 2026, which extends beyond the loan maturity date. These forecasts demonstrate that the
Group will generate su\ufb03cient cash to fully repay the outstanding loan balance from internal resources without the need for re\ufb01nancing.
The future growth assumptions used in the cash \ufb02ow forecasts are based on the Group\u2019s historical performance and the Directors\u2019
experience of the industry, and take into account both internal and external factors.
Stress case scenarios have been modelled to make the assessment of going concern to take into account severe but plausible
potential impacts of a major data breach, adverse changes to the competitive environment and continuing geopolitical tensions in the
neighbouring countries. The stress testing indicates that the Group would be able to withstand the impact, remain cash generative and
be able to fully repay the outstanding loan balance during the assessment period.
Consequently, the Directors are con\ufb01dent that the Group will have su\ufb03cient funds to continue to meet its liabilities as they fall due for
a period extending to end of July 2026, which is beyond 12 months from the date of approval of these consolidated statements, and
therefore have prepared these consolidated \ufb01nancial statements on a going concern basis.
Effective new standards as at 1 May 2024
The following amendments to standards have been adopted by the Group for the \ufb01rst time for the \ufb01nancial year beginning on 1 May
2024:
\u2022
Amendments to IFRS 16 impacting Lease Liabilities in a Sale and Leaseback arrangement;
\u2022
Classi\ufb01cation of Liabilities as Current or Non-Current (Amendments to IAS 1);
\u2022
Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7);
\u2022
UK legislation on international tax system reform (BEPS).
The adoption of these amendments has had no material effect on the Group\u2019s consolidated \ufb01nancial statements.
Standards issued but not yet effective
The following new accounting standards and amendments to existing standards have been issued but are not yet effective or have not
yet been endorsed by the UK Endorsement Board:
\u2022
IFRS 18 Presentation and Disclosure in Financial Statements;
\u2022
Lack of exchangeability (Amendments to IAS 21);
\u2022
Amendments to the Classi\ufb01cation and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7);
\u2022
Annual Improvements to IFRS Accounting Standards (Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7);
\u2022
Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7);
\u2022
IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The Group is assessing the impact of these new standards and the Group\u2019s \ufb01nancial reporting will be presented in accordance with
these standards in later reporting periods.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00191": { "value": "These consolidated \ufb01nancial statements for the year ended 30 April 2025 have been approved by the Board of directors of Baltic Classi\ufb01eds Group PLC.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00186": { "value": "2025-04-30", "dimensions": { "concept": "ifrs-full:DateOfEndOfReportingPeriod2013", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00192": { "value": "They are prepared in accordance with UK-adopted international accounting standards (\u201cUK-adopted IFRS\u201d) and
the applicable legal requirements of the Companies Act 2006. The consolidated \ufb01nancial statements also comply with IFRS Accounting
Standards adopted pursuant to Regulation (EC) No. 1606/2002 as it applies in the European Union. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00193": { "value": "Basis of consolidation
Subsidiaries are entities controlled by the Group. Control exists when the Group has existing rights that give it the ability to direct the
relevant activities of an entity and has the ability to affect the returns the Group will receive as a result of its involvement with the
entity. In assessing control, potential voting rights are taken into account. The \ufb01nancial statements of subsidiaries are included in the
consolidated \ufb01nancial statements from the date that control commences until the date that control ceases.Consolidation
a) Business combinations
Business combinations are accounted for using the acquisition method when control is transferred to the Group. The consideration
transferred in the acquisition is measured at fair value, as are the identi\ufb01able net assets acquired. Any goodwill that arises is tested
annually for impairment. Any gain on a bargain purchase is recognised in pro\ufb01t or loss immediately. Transaction costs are expensed as
incurred, except if related to the issuance of debt or equity securities.
The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are
recognised in pro\ufb01t or loss.
Any contingent consideration is measured at fair value at the date of acquisition. If the obligation to pay contingent consideration meets
the de\ufb01nition of a \ufb01nancial instrument and is classi\ufb01ed as equity, it is not remeasured, and settlement is accounted for within equity.
Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value
of the contingent consideration are recognised in pro\ufb01t or loss.
b) Non-controlling interests (hereinafter - NCI)
NCI are measured initially at their proportionate share of the acquiree\u2019s identi\ufb01able net assets at the date of acquisition. Changes in the
Group\u2019s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions.
c) Loss of control
When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related NCI and other
components of equity. Any resulting gain or loss is recognised in pro\ufb01t or loss. Any interest retained in the former subsidiary is measured
at fair value when control is lost.
d) Transactions eliminated on consolidation
All intra-group balances, transactions, unrealised gains and losses resulting from intra-group transactions and dividends are eliminated
in full.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00194": { "value": "Functional and presentation currency
These consolidated \ufb01nancial statements are presented in Euro (\u20ac), which is the Company\u2019s functional currency. All amounts are rounded
to the nearest thousand (\u20ac 000), except where otherwise indicated.
The Group companies use Euro (\u20ac) as a functional currency considering the nature of the Group companies\u2019 revenue, costs, and debt
instruments. The Company and its direct subsidiary BCG Holdco Limited are UK based companies with their share capital denominated
in British pound (\u00a3). All equity transactions of these companies as well as a majority of operating expenses the companies incurred are
in British pound (\u00a3). However, while being the ultimate holding companies, Baltic Classi\ufb01eds Group PLC and BCG Holdco Limited follow
the functional currency of their operating subsidiaries, i.e. Euro (\u20ac), as that is the currency they are most exposed to.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00195": { "value": "Use of estimates and judgements
The preparation of the consolidated \ufb01nancial statements, in accordance with UK-adopted IFRS, requires management to make
judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities,
income and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the
period in which the estimates are revised or in any future periods affected.
Estimates
As at 30 April 2025, there were no signi\ufb01cant estimates that would have a signi\ufb01cant risk of material adjustment to the carrying amounts
of assets within the next \ufb01nancial year.
Other estimates:
\u2022
Carrying values of goodwill. An impairment review is performed of goodwill balances by the Group on a \"value in use\" basis. This
requires making assumptions and estimates in calculating the future cash \ufb02ows, the time period over which they occur, and in
arriving at an appropriate discount rate to apply to the cash\ufb02ows as well as an appropriate long-term growth rate. Each of these
assumptions and estimates has an impact on the overall value of cash\ufb02ows expected and therefore the headroom between the
cash\ufb02ows and carrying values of the cash generating units. Key assumptions and uncertainties for impairment are disclosed in
note 12.
\u2022
Useful lives of intangible assets. A useful life is assigned to an acquired intangible asset based on the estimated period of time an
asset is likely to remain in service. This estimate has an impact on the amortisation expense for any given period. Useful lives of
intangible assets are disclosed in note 3.
Judgements
As at 30 April 2025, there were no signi\ufb01cant judgements that would have a signi\ufb01cant risk of material adjustment to the carrying
amounts of assets within the next \ufb01nancial year.
Other judgements:
\u2022
Deferred tax asset. An unrecognised deferred tax asset of \u20ac3,504 thousand (30 April 2024: \u20ac2,652 thousand) exists in relation to
tax losses incurred by the Company's indirect subsidiary UAB Antler Group and direct subsidiary BCG Holdco Limited. Deferred tax
assets are recognised only to the extent that it is probable that future taxable pro\ufb01ts will be available against which the temporary
differences can be utilised. Recognition, therefore, involves judgement regarding the probability of future taxable pro\ufb01t of the
subsidiaries being available. Taxable losses carried forward for which no deferred tax asset is recognised are discussed in note
10(d).", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00196": { "value": "Going concern
The Directors have made an assessment of the Group\u2019s ability to continue as a going concern over a period extending to end of July
2026, which is beyond 12 months from the date of approval of these consolidated statements and extends beyond Group\u2019s existing
loan maturity date. Based on this assessment, the Directors have a reasonable expectation that the Group has adequate resources to
continue in operational existence over this period.
The Group meets its day-to-day working capital requirements from cash balances, if needed the Group also has access to a revolving
credit facility that amounts to \u20ac10,000 thousand and is available until July 2026. As at 30 April 2025 no amounts of the revolving credit
facility were drawn down.
The Group has a bank loan which matures in July 2026 and its availability is subject to continued compliance with certain covenants,
it becomes repayable on demand in the case of a change in control. The Group voluntarily repaid \u20ac25,000 thousand of the loan during
2025, the outstanding balance at the year ends amounts to \u20ac25,000 thousand. The Group had cash balances of \u20ac23,606 thousand at
the year end.
During the \ufb01nancial year ended 30 April 2025 the Group has generated a pro\ufb01t of \u20ac44,756 thousand. The Directors also prepared detailed
cash \ufb02ow forecasts for the period ending July 2026, which extends beyond the loan maturity date. These forecasts demonstrate that the
Group will generate su\ufb03cient cash to fully repay the outstanding loan balance from internal resources without the need for re\ufb01nancing.
The future growth assumptions used in the cash \ufb02ow forecasts are based on the Group\u2019s historical performance and the Directors\u2019
experience of the industry, and take into account both internal and external factors.
Stress case scenarios have been modelled to make the assessment of going concern to take into account severe but plausible
potential impacts of a major data breach, adverse changes to the competitive environment and continuing geopolitical tensions in the
neighbouring countries. The stress testing indicates that the Group would be able to withstand the impact, remain cash generative and
be able to fully repay the outstanding loan balance during the assessment period.
Consequently, the Directors are con\ufb01dent that the Group will have su\ufb03cient funds to continue to meet its liabilities as they fall due for
a period extending to end of July 2026, which is beyond 12 months from the date of approval of these consolidated statements, and
therefore have prepared these consolidated \ufb01nancial statements on a going concern basis. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00197": { "value": "Standards issued but not yet effective
The following new accounting standards and amendments to existing standards have been issued but are not yet effective or have not
yet been endorsed by the UK Endorsement Board:
\u2022
IFRS 18 Presentation and Disclosure in Financial Statements;
\u2022
Lack of exchangeability (Amendments to IAS 21);
\u2022
Amendments to the Classi\ufb01cation and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7);
\u2022
Annual Improvements to IFRS Accounting Standards (Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7);
\u2022
Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7);
\u2022
IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The Group is assessing the impact of these new standards and the Group\u2019s \ufb01nancial reporting will be presented in accordance with
these standards in later reporting periods.", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00198": { "value": "3. Material accounting policy information
The Group has consistently applied the accounting policies to all the periods presented in these consolidated \ufb01nancial statements.
Revenue
The Group\u2019s revenue streams include listing revenue, banner advertising revenue, \ufb01nancial intermediation and ancillary revenue. The
different types of services offered to customers along with the nature and timing of satisfaction of performance obligations are set as
follows:
B2C and C2C listing revenue
The Group operates leading online classi\ufb01eds portals for automotive, real estate, jobs and services, and general merchandise. Listing
revenue is generated from both business (\u201cB2C\u201d) and private (\u201cC2C\u201d) customers.
B2C customers pay subscription fees to obtain service packages allowing customers to advertise using a set number of listing slots
during a period, unused listing slots cannot be rolled over. Offered service packages may include features enhancing the presence of
listers\u2019 advertised items on the platform, as well as branding or other upgrades to listers\u2019 slots, e.g. including additional products, such
as car history reports, each of which has a distinct performance obligation. Revenue is deferred until the customer obtains control
over the services. Control is obtained by the customers over the duration of the performance obligation, which is either the contractual
period, or the period of service, if shorter. Any unused listing slots are invoiced at the end of the contract period. B2C customers are
typically invoiced monthly, although some contracts are longer term contracts and have 7-60 day settlement terms.
The Group also generates revenue from B2C listers for access to jobseeker\u2019s database which a customer could use either in addition to
a job listing or as an alternative to listing, with each service being a separate performance obligation. Control is obtained by customers
either across the life of the contract where customers are licensed to use the Group\u2019s services or at a point in time when a one-off data
service is provided.
C2C customers pay listing fees in advance to advertise an item (automotive, real estate, general merchandise) or service on the Group\u2019s
platform for a speci\ufb01ed period of time. Offered listing choices may include features enhancing the presence of listers\u2019 advertised items
on the platform, as well as other upgrades to listers\u2019 advertisements, e.g. including additional products, such as car history reports,
each of which has a distinct performance obligation. Revenue is deferred until the customer obtains control over the services. Control is
obtained by customers over the duration of the performance obligation as their product is continuously listed, or the period of service,
if shorter. Contracts for these services are typically entered into for a period of between a day and a year.
The Group applies a \ufb01xed price to both C2C and B2C listing slots.
One of the Group\u2019s general merchandise platforms, Osta.ee, in addition to listing revenue, earns commission revenue on items sold
through its auction site. Commission revenue is recognised at a point in time which is when the item is sold. Osta.ee allows a customer
to \ufb01ll an e-wallet with money that can then be used to pay for services provided by the Group. The customer can cash out at any time.
This cash balance is therefore accounted for as a \ufb01nancial liability labelled \u2018customer credit balances\u2019 within trade and other payables
in the consolidated statement of \ufb01nancial position and as cash within cash and cash equivalents. This cash is physically separated
from the rest in a dedicated bank account and, although there is no formal restriction on this cash, the Group\u2019s policy is to keep the cash
balance at a level not lower than the e-wallet balance. No revenue is recognised unless the customer purchases a product provided by
the Group using money from their e-wallet. Revenue is then recognised in accordance with the product purchased.
Banner advertising revenue
Banner advertising revenue comprises fees (net of rebates) from business customers for banner advertising on the Group\u2019s platforms.
Revenue is deferred until the customer obtains control over the services. Control is obtained by the customers over the life of the
advertisement. Customers are typically invoiced monthly and have a 7-60 day settlement term.
Ancillary revenue
Ancillary revenue comprises revenue from \ufb01nancial, delivery and real estate brokerage intermediation, as well as data and valuation
services such as price analysis for insurers, car history reports where reports are purchased separately from a dedicated listing and
other. Ancillary revenue is recognised as the Group satis\ufb01es its performance obligation by bringing leads to a customer or by providing
other agreed services. Financial intermediation revenue comprises commission fees from \ufb01nancial institutions for directing potential
customers from the Group\u2019s portals to \ufb01nancing offers such institutions provide. At the beginning of each month the Group agrees
certain tra\ufb03c metrics with \ufb01nancial institutions and issues invoices for the commission or a minimum agreed fee. Revenue is recognised
as the Group satis\ufb01es its performance obligation by directing potential customer tra\ufb03c to the \ufb01nancial institutions.
The revenue accounting policy across business lines is the same for each revenue stream, i.e. banner advertising revenue is accounted
for the same in both automotive and real estate business lines.
The timing of the satisfaction of performance obligations usually is the same as the typical timing of payment or recognition of trade
receivable; when it is not, a contract liability is recognised.
Finance costs
Finance costs comprise interest expense on borrowings and unwinding of discounts on provisions. Borrowing costs that are not directly
attributable to the acquisition, construction or production of a qualifying asset are recognised in pro\ufb01t or loss using the effective interest
method.
Foreign currency gains and losses are reported on a net basis.
Income tax
Income tax on the pro\ufb01t or loss for the period comprises current and deferred tax. Income tax is recognised in pro\ufb01t or loss except to the
extent that it relates to items recognised directly to equity, in which case it is recognised in equity.
Current tax is the expected tax payable on the taxable income for the period, using tax rates enacted or substantially enacted at the
reporting date, and any adjustment to tax payable in respect of previous years.
Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for \ufb01nancial
reporting purposes and the amounts used for taxation purposes.
Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on laws
that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally
enforceable right to offset current tax liabilities and assets, and if they relate to income taxes levied by the same tax authority.
A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable
that future taxable pro\ufb01ts will be available against which they can be utilised. Deferred tax assets are reviewed at each reporting date
and are reduced to the extent that it is no longer probable that the related tax bene\ufb01t will be realised.
Segment information
Operating segment information is reported in a manner consistent with the internal reporting provided to the Chief Operating Decision
Maker (CODM). The CODM, who is responsible for allocating resources, assessing performance of the operating segment and making
strategic decisions, has been identi\ufb01ed as the Board of Baltic Classi\ufb01eds Group PLC.
Earnings per share
Basic earnings per share and diluted earnings per share are presented for ordinary shares. Basic earnings per share is calculated by
dividing pro\ufb01t / (loss) attributable to owners of the Company by the weighted average number of shares outstanding.
Diluted earnings per share adjust the \ufb01gures used in the determination of basic earnings per share to take into account the weighted
average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential
ordinary shares.
The Group\u2019s potential dilutive instruments are in respect of share-based incentives granted to employees, which will be settled by
ordinary shares held by the Employee Bene\ufb01t Trust (\"EBT\").
Consolidation
a) Business combinations
Business combinations are accounted for using the acquisition method when control is transferred to the Group. The consideration
transferred in the acquisition is measured at fair value, as are the identi\ufb01able net assets acquired. Any goodwill that arises is tested
annually for impairment. Any gain on a bargain purchase is recognised in pro\ufb01t or loss immediately. Transaction costs are expensed as
incurred, except if related to the issuance of debt or equity securities.
The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are
recognised in pro\ufb01t or loss.
Any contingent consideration is measured at fair value at the date of acquisition. If the obligation to pay contingent consideration meets
the de\ufb01nition of a \ufb01nancial instrument and is classi\ufb01ed as equity, it is not remeasured, and settlement is accounted for within equity.
Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value
of the contingent consideration are recognised in pro\ufb01t or loss.
b) Non-controlling interests (hereinafter - NCI)
NCI are measured initially at their proportionate share of the acquiree\u2019s identi\ufb01able net assets at the date of acquisition. Changes in the
Group\u2019s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions.
c) Loss of control
When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related NCI and other
components of equity. Any resulting gain or loss is recognised in pro\ufb01t or loss. Any interest retained in the former subsidiary is measured
at fair value when control is lost.
d) Transactions eliminated on consolidation
All intra-group balances, transactions, unrealised gains and losses resulting from intra-group transactions and dividends are eliminated
in full.
Intangible assets and goodwill
a) Recognition and measurement
Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses.
Other intangible assets, including customer relationships, software and trademarks, that are acquired by the Group and have \ufb01nite
useful lives, are measured at cost less accumulated amortisation and any accumulated impairment losses.
b) Research and development
Costs associated with maintaining software programmes are recognised as an expense as incurred. Material development costs that
are directly attributable to the design and testing of identi\ufb01able and unique software products controlled by the Group are recognised as
intangible assets where the following criteria are met:
\u2022
it is technically feasible to complete the software so that it will be available for use
\u2022
management intends to complete the software and use or sell it
\u2022
there is an ability to use or sell the software
\u2022
it can be demonstrated how the software will generate probable future economic bene\ufb01ts
\u2022
adequate technical, \ufb01nancial and other resources to complete the development and to use or sell the software are available, and
\u2022
the expenditure attributable to the software during its development can be reliably measured.
Directly attributable costs that are capitalised as part of the software include employee costs. Capitalised development costs are
recorded as intangible assets and amortised from the point at which the asset is ready for use.
Research expenditure and development expenditure that do not meet the criteria above are recognised as an expense as incurred.
Development costs previously recognised as an expense are not recognised as an asset in a subsequent period.
The Group invests and develops its core infrastructure through small-scale, maintenance-like incremental improvements. Very little
of this internal expenditure meets the requirements of IAS 38 - Intangible Assets and therefore the cost is recognised in the Income
Statement. By their innovative nature, there may also be uncertainty over the technical feasibility of new development projects and, if
successful, how they may be commercially monetised.
c) Subsequent expenditure
Subsequent expenditure is capitalised only when it increases the future economic bene\ufb01ts embodied in the speci\ufb01c asset to which
it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in pro\ufb01t or loss as
incurred.
d) Amortisation
Amortisation is calculated to write off the cost of intangible assets less their estimated residual values using the straight-line method
over their estimated useful lives and is recognised in pro\ufb01t or loss. Goodwill is not amortised. Estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Trademarks and domains
10 years
Relationship with clients
5-7 years
Other intangible assets
3-7 years
\n
Property, plant and equipment
Items of property, plant and equipment are measured at cost less accumulated depreciation and impairment losses. Cost includes
expenditure that is directly attributable to the acquisition of the asset.
Depreciation is recognised in pro\ufb01t or loss on a straight-line basis over the estimated useful lives of each part of an item of property,
plant and equipment.
Leased assets are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Group will
obtain ownership by the end of the lease term.
The estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Buildings
15-20 years
Vehicles
4-10 years
Other
3-6 years
\n
Leases
At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the
contract conveys the right to control the use of an identi\ufb01ed asset for a period of time in exchange for consideration. To assess whether
a contract conveys the right to control the use of the identi\ufb01ed asset, the Group uses the de\ufb01nition of a lease in IFRS 16 Leases.
As a lessee
At commencement or on modi\ufb01cation of a contract that contains a lease component, the Group allocates the consideration in the
contract to each lease component on the basis of its relative stand-alone prices.
The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially
measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the
commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to
restore the underlying asset or the site on which it is located, less any lease incentives received.
The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease
term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-
use asset re\ufb02ects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful
life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use
asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.
The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date,
discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing
rate. Generally, the Group uses its incremental borrowing rate as the discount rate.
The Group determines its incremental borrowing rate by obtaining interest rates from various external \ufb01nancing sources and makes
certain adjustments to re\ufb02ect the terms of the lease and type of the asset leased.
Lease payments included in the measurement of the lease liability comprise the following:
\u2022
Fixed payments, including in-substance \ufb01xed payments
\u2022
Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date
\u2022
Amounts expected to be payable under a residual value guarantee
\u2022
The exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal
period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the
Group is reasonably certain not to terminate early
The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in the
future lease payments arising from a change in an index or rate, if there is a change in the Group\u2018s and the Group\u2019s estimate of the
amount expected to be payable under a residual value guarantee, if the Group\u2019s changes its assessment of whether it will exercise a
purchase, extension or termination option or if there is a revised in-substance \ufb01xed lease payment.
When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset
or is recorded in pro\ufb01t or loss if the carrying amount of the right-of-use asset has been reduced to zero.
The Group presents right-of-use assets that do not meet the de\ufb01nition of investment property in \u201cRight-of-use assets\u201d and lease liabilities
in \u201clong-term lease liabilities\u201d and \u201cshort-term lease liabilities\u201d in the statement of \ufb01nancial position.
The Group has elected not to recognise a lease liability for short-term leases (leases with a shorter than 12 months lease term).
Payments made under such leases are expensed on a straight-line basis.
Impairment of non-\ufb01nancial assets
At each reporting date, the Group reviews the carrying amounts of its non-current assets to determine whether there is any indication of
impairment. If any such indications exist, then the asset\u2019s recoverable amount is estimated.
For impairment testing, assets are grouped together into the smallest group of assets that generates cash in\ufb02ows from continuing use,
that are largely independent of the cash in\ufb02ows of other assets (the \u201ccash-generating unit\u201d, or \u201cCGU\u201d).
The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is
based on the estimated future cash \ufb02ows, discounted to their present value using a pre-tax discount rate that re\ufb02ects current market
assessments of the time value of money and the risks speci\ufb01c to the asset or CGU.
An impairment loss is recognised if the carrying amount of an asset or CGU exceeds its recoverable amount. Impairment losses are
recognised in pro\ufb01t or loss. Impairment loss is reversed to the extent that the asset\u2019s carrying amount does not exceed the carrying
amount that would have been determined, net of depreciation and amortisation, if no impairment loss had been recognised.
Cash and cash equivalents
Cash includes cash at banks. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts
of cash with original maturities of three months or less and that are subject to an insigni\ufb01cant risk of change in value.
In the statement of cash \ufb02ows, cash and cash equivalents include cash at banks.
Financial instruments
A \ufb01nancial instrument is any contract that gives rise to a \ufb01nancial asset of one entity and a \ufb01nancial liability or equity instrument of
another entity.
a) Financial assets
i) Initial recognition and measurement
The Group quali\ufb01es \ufb01nancial assets to one of the following categories:
\u2022
measured at amortised cost
\u2022
measured at fair value through other comprehensive income
\u2022
measured at fair value through pro\ufb01t or loss
The classi\ufb01cation of \ufb01nancial assets at initial recognition depends on the \ufb01nancial asset\u2019s contractual cash \ufb02ow characteristics and
the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a signi\ufb01cant \ufb01nancing
component, the Group initially measures a \ufb01nancial asset at its fair value plus, in the case of a \ufb01nancial asset not at fair value through
pro\ufb01t or loss, transaction costs. Trade receivables that do not contain a signi\ufb01cant \ufb01nancing component are measured at the transaction
price determined under IFRS 15.
The Group\u2019s business model for managing \ufb01nancial assets refers to how the Group manages its \ufb01nancial assets in order to generate
cash \ufb02ows. The business model determines whether cash \ufb02ows will result from collecting contractual cash \ufb02ows, selling the \ufb01nancial
assets, or both.
Purchases or sales of \ufb01nancial assets are recognised on the trade date, i.e., the date that the Group commits to purchase or sell the
asset.
ii) Subsequent measurement
After initial recognition, the Group measures a \ufb01nancial asset at amortised cost (debt instruments).
iii) Financial assets at amortised cost (debt instruments)
The Group measures \ufb01nancial assets at amortised cost if both of the following conditions are met:
\u2022
The \ufb01nancial asset is held within a business model with the objective to hold \ufb01nancial assets in order to collect contractual cash
\ufb02ows and
\u2022
The contractual terms of the \ufb01nancial asset give rise on speci\ufb01ed dates to cash \ufb02ows that are solely payments of principal and
interest on the principal amount outstanding
Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment.
Gains and losses are recognised in pro\ufb01t or loss when the asset is derecognised, modi\ufb01ed or impaired.
The Group\u2019s \ufb01nancial assets at amortised cost includes trade, other current and non-current receivables and contract assets.
iv) Impairment of \ufb01nancial assets
As relevant for:
\u2022
Financial assets measured at amortised cost
\u2022
Contract assets
The Group measures loss allowances at an amount equal to lifetime ECLs.
When determining whether the credit risk of a \ufb01nancial asset has increased signi\ufb01cantly since initial recognition and when estimating
ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This
includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit
assessment, and includes forward-looking information.
The Group considers a \ufb01nancial asset to be in default when the \ufb01nancial asset is more than 180 days past due.
Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a \ufb01nancial instrument.
The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit
risk.
v) Measurement of ECLs
ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e.
the difference between the cash \ufb02ows due to the entity in accordance with the contract and the cash \ufb02ows that the Group expects to
receive).
ECLs are discounted at the effective interest rate of the \ufb01nancial asset.
vi) Presentation of allowance for ECL in the statement of \ufb01nancial position
Loss allowances for \ufb01nancial assets measured at amortised cost are deducted from the gross carrying amount of the assets.
vii) Write-off
The gross carrying amount of a \ufb01nancial asset is written off when the Group has no reasonable expectations of recovering a \ufb01nancial
asset in its entirety or a portion thereof. For individual and corporate customers, the Group individually makes an assessment with
respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Group expects no
signi\ufb01cant recovery from the amount written off. However, \ufb01nancial assets that are written off could still be subject to enforcement
activities in order to comply with the procedures for recovery of amounts due.
b) Financial liabilities
i) Initial recognition and measurement
Financial liabilities are classi\ufb01ed, at initial recognition, as \ufb01nancial liabilities at fair value through pro\ufb01t or loss, loans and borrowings
and payables. All \ufb01nancial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of
directly attributable transaction costs. The Group\u2019s \ufb01nancial liabilities include trade and other payables, loans and borrowings and lease
liabilities.
ii) Subsequent measurement
The measurement of \ufb01nancial liabilities depends on their classi\ufb01cation.
After initial recognition, the Group\u2019s loans, borrowings and other payables are subsequently measured at amortised cost using the EIR
method. Gains and losses are recognised in pro\ufb01t or loss, when the liabilities are derecognised as well as through the EIR amortisation
process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an
integral part of the EIR. The EIR amortisation is included as \ufb01nance expenses in pro\ufb01t or loss.
c) Offsetting of \ufb01nancial instruments
Financial assets and \ufb01nancial liabilities are offset and the net amount is reported in the statement of \ufb01nancial position if there is a
currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, i.e. to realise the
assets and settle the liabilities simultaneously.
Share-based payments
Equity-settled awards are valued at the grant date, and the fair value is charged as an expense in the income statement spread over
the vesting period. Fair value of the awards are measured using Black-Scholes pricing model. The credit side of the entry is recorded in
equity. Cash-settled awards are revalued at each reporting date with the fair value of the award charged to the pro\ufb01t and loss account
over the vesting period and the credit side of the entry recognised as a liability.
Share capital
Incremental costs directly attributable to the issue of ordinary shares are recognised as deductions from equity. Income tax relating to
transaction costs of equity transactions is accounted for in accordance with IAS 12.
Where the Group purchases its own equity share capital, the consideration paid is deducted from equity attributable to the Group\u2019s
shareholders. Where such shares are subsequently cancelled, the nominal value of the shares repurchased is deducted from share
capital and transferred to a capital redemption reserve.
Own shares held
The Employee Bene\ufb01t Trust (\"EBT\") provides for the issue of shares to Group employees principally under Performance Share Plan
scheme. The Group has control of the EBT and therefore consolidates the EBT in the Group \ufb01nancial statements. Accordingly, shares in
the Company held by the EBT are included in the balance sheet at cost as a deduction from equity.
Capital reorganisation reserve
The capital reorganisation reserve arose on consolidation as a result of the share for share exchange transactions that took place on 5
July 2021. It represents the difference between the nominal value of shares issued by Baltic Classi\ufb01eds Group PLC in this transaction
and the share capital and other capital reserves of ANTLER TopCo S.a.r.l.
Capital redemption reserve
The capital redemption reserve arises from the purchase and subsequent cancellation of the Group\u2019s own equity share capital.
Dividends
Dividend distribution to the Company\u2019s shareholders is recognised as a liability in the Group\u2019s \ufb01nancial statements in the period in which
the dividend is approved by the Company\u2019s shareholders in the case of \ufb01nal dividends, or the date at which they are paid in the case of
interim dividends.
Contingencies
Contingent liabilities are not recognised in the consolidated \ufb01nancial statements but are disclosed unless the possibility of an out\ufb02ow
of resources embodying economic bene\ufb01ts is remote.
Contingent assets are not recognised in the consolidated \ufb01nancial statements, unless the realisation of income is virtually certain. They
are disclosed in the consolidated \ufb01nancial statements when an in\ufb02ow of economic bene\ufb01t is probable.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00248": { "value": "Revenue
The Group\u2019s revenue streams include listing revenue, banner advertising revenue, \ufb01nancial intermediation and ancillary revenue. The
different types of services offered to customers along with the nature and timing of satisfaction of performance obligations are set as
follows:
B2C and C2C listing revenue
The Group operates leading online classi\ufb01eds portals for automotive, real estate, jobs and services, and general merchandise. Listing
revenue is generated from both business (\u201cB2C\u201d) and private (\u201cC2C\u201d) customers.
B2C customers pay subscription fees to obtain service packages allowing customers to advertise using a set number of listing slots
during a period, unused listing slots cannot be rolled over. Offered service packages may include features enhancing the presence of
listers\u2019 advertised items on the platform, as well as branding or other upgrades to listers\u2019 slots, e.g. including additional products, such
as car history reports, each of which has a distinct performance obligation. Revenue is deferred until the customer obtains control
over the services. Control is obtained by the customers over the duration of the performance obligation, which is either the contractual
period, or the period of service, if shorter. Any unused listing slots are invoiced at the end of the contract period. B2C customers are
typically invoiced monthly, although some contracts are longer term contracts and have 7-60 day settlement terms.
The Group also generates revenue from B2C listers for access to jobseeker\u2019s database which a customer could use either in addition to
a job listing or as an alternative to listing, with each service being a separate performance obligation. Control is obtained by customers
either across the life of the contract where customers are licensed to use the Group\u2019s services or at a point in time when a one-off data
service is provided.
C2C customers pay listing fees in advance to advertise an item (automotive, real estate, general merchandise) or service on the Group\u2019s
platform for a speci\ufb01ed period of time. Offered listing choices may include features enhancing the presence of listers\u2019 advertised items
on the platform, as well as other upgrades to listers\u2019 advertisements, e.g. including additional products, such as car history reports,
each of which has a distinct performance obligation. Revenue is deferred until the customer obtains control over the services. Control is
obtained by customers over the duration of the performance obligation as their product is continuously listed, or the period of service,
if shorter. Contracts for these services are typically entered into for a period of between a day and a year.
The Group applies a \ufb01xed price to both C2C and B2C listing slots.
One of the Group\u2019s general merchandise platforms, Osta.ee, in addition to listing revenue, earns commission revenue on items sold
through its auction site. Commission revenue is recognised at a point in time which is when the item is sold. Osta.ee allows a customer
to \ufb01ll an e-wallet with money that can then be used to pay for services provided by the Group. The customer can cash out at any time.
This cash balance is therefore accounted for as a \ufb01nancial liability labelled \u2018customer credit balances\u2019 within trade and other payables
in the consolidated statement of \ufb01nancial position and as cash within cash and cash equivalents. This cash is physically separated
from the rest in a dedicated bank account and, although there is no formal restriction on this cash, the Group\u2019s policy is to keep the cash
balance at a level not lower than the e-wallet balance. No revenue is recognised unless the customer purchases a product provided by
the Group using money from their e-wallet. Revenue is then recognised in accordance with the product purchased.
Banner advertising revenue
Banner advertising revenue comprises fees (net of rebates) from business customers for banner advertising on the Group\u2019s platforms.
Revenue is deferred until the customer obtains control over the services. Control is obtained by the customers over the life of the
advertisement. Customers are typically invoiced monthly and have a 7-60 day settlement term.
Ancillary revenue
Ancillary revenue comprises revenue from \ufb01nancial, delivery and real estate brokerage intermediation, as well as data and valuation
services such as price analysis for insurers, car history reports where reports are purchased separately from a dedicated listing and
other. Ancillary revenue is recognised as the Group satis\ufb01es its performance obligation by bringing leads to a customer or by providing
other agreed services. Financial intermediation revenue comprises commission fees from \ufb01nancial institutions for directing potential
customers from the Group\u2019s portals to \ufb01nancing offers such institutions provide. At the beginning of each month the Group agrees
certain tra\ufb03c metrics with \ufb01nancial institutions and issues invoices for the commission or a minimum agreed fee. Revenue is recognised
as the Group satis\ufb01es its performance obligation by directing potential customer tra\ufb03c to the \ufb01nancial institutions.
The revenue accounting policy across business lines is the same for each revenue stream, i.e. banner advertising revenue is accounted
for the same in both automotive and real estate business lines.
The timing of the satisfaction of performance obligations usually is the same as the typical timing of payment or recognition of trade
receivable; when it is not, a contract liability is recognised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00249": { "value": "Finance costs
Finance costs comprise interest expense on borrowings and unwinding of discounts on provisions. Borrowing costs that are not directly
attributable to the acquisition, construction or production of a qualifying asset are recognised in pro\ufb01t or loss using the effective interest
method.
Foreign currency gains and losses are reported on a net basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00250": { "value": "Finance costs
Finance costs comprise interest expense on borrowings and unwinding of discounts on provisions. Borrowing costs that are not directly
attributable to the acquisition, construction or production of a qualifying asset are recognised in pro\ufb01t or loss using the effective interest
method.
Foreign currency gains and losses are reported on a net basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00251": { "value": "Finance costs comprise interest expense on borrowings and unwinding of discounts on provisions. Borrowing costs that are not directly
attributable to the acquisition, construction or production of a qualifying asset are recognised in pro\ufb01t or loss using the effective interest
method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00252": { "value": "Income tax
Income tax on the pro\ufb01t or loss for the period comprises current and deferred tax. Income tax is recognised in pro\ufb01t or loss except to the
extent that it relates to items recognised directly to equity, in which case it is recognised in equity.
Current tax is the expected tax payable on the taxable income for the period, using tax rates enacted or substantially enacted at the
reporting date, and any adjustment to tax payable in respect of previous years.
Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for \ufb01nancial
reporting purposes and the amounts used for taxation purposes.
Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on laws
that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally
enforceable right to offset current tax liabilities and assets, and if they relate to income taxes levied by the same tax authority.
A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable
that future taxable pro\ufb01ts will be available against which they can be utilised. Deferred tax assets are reviewed at each reporting date
and are reduced to the extent that it is no longer probable that the related tax bene\ufb01t will be realised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00253": { "value": "Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for \ufb01nancial
reporting purposes and the amounts used for taxation purposes.
Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on laws
that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally
enforceable right to offset current tax liabilities and assets, and if they relate to income taxes levied by the same tax authority.
A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable
that future taxable pro\ufb01ts will be available against which they can be utilised. Deferred tax assets are reviewed at each reporting date
and are reduced to the extent that it is no longer probable that the related tax bene\ufb01t will be realised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00254": { "value": "Segment information
Operating segment information is reported in a manner consistent with the internal reporting provided to the Chief Operating Decision
Maker (CODM). The CODM, who is responsible for allocating resources, assessing performance of the operating segment and making
strategic decisions, has been identi\ufb01ed as the Board of Baltic Classi\ufb01eds Group PLC.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00255": { "value": "Earnings per share
Basic earnings per share and diluted earnings per share are presented for ordinary shares. Basic earnings per share is calculated by
dividing pro\ufb01t / (loss) attributable to owners of the Company by the weighted average number of shares outstanding.
Diluted earnings per share adjust the \ufb01gures used in the determination of basic earnings per share to take into account the weighted
average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential
ordinary shares.
The Group\u2019s potential dilutive instruments are in respect of share-based incentives granted to employees, which will be settled by
ordinary shares held by the Employee Bene\ufb01t Trust (\"EBT\").", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00258": { "value": "a) Business combinations
Business combinations are accounted for using the acquisition method when control is transferred to the Group. The consideration
transferred in the acquisition is measured at fair value, as are the identi\ufb01able net assets acquired. Any goodwill that arises is tested
annually for impairment. Any gain on a bargain purchase is recognised in pro\ufb01t or loss immediately. Transaction costs are expensed as
incurred, except if related to the issuance of debt or equity securities.
The consideration transferred does not include amounts related to the settlement of pre-existing relationships. Such amounts are
recognised in pro\ufb01t or loss.
Any contingent consideration is measured at fair value at the date of acquisition. If the obligation to pay contingent consideration meets
the de\ufb01nition of a \ufb01nancial instrument and is classi\ufb01ed as equity, it is not remeasured, and settlement is accounted for within equity.
Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value
of the contingent consideration are recognised in pro\ufb01t or loss.c) Loss of control
When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary, and any related NCI and other
components of equity. Any resulting gain or loss is recognised in pro\ufb01t or loss. Any interest retained in the former subsidiary is measured
at fair value when control is lost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00259": { "value": "b) Non-controlling interests (hereinafter - NCI)
NCI are measured initially at their proportionate share of the acquiree\u2019s identi\ufb01able net assets at the date of acquisition. Changes in the
Group\u2019s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00260": { "value": "Intangible assets and goodwill
a) Recognition and measurement
Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses.
Other intangible assets, including customer relationships, software and trademarks, that are acquired by the Group and have \ufb01nite
useful lives, are measured at cost less accumulated amortisation and any accumulated impairment losses.
b) Research and development
Costs associated with maintaining software programmes are recognised as an expense as incurred. Material development costs that
are directly attributable to the design and testing of identi\ufb01able and unique software products controlled by the Group are recognised as
intangible assets where the following criteria are met:
\u2022
it is technically feasible to complete the software so that it will be available for use
\u2022
management intends to complete the software and use or sell it
\u2022
there is an ability to use or sell the software
\u2022
it can be demonstrated how the software will generate probable future economic bene\ufb01ts
\u2022
adequate technical, \ufb01nancial and other resources to complete the development and to use or sell the software are available, and
\u2022
the expenditure attributable to the software during its development can be reliably measured.
Directly attributable costs that are capitalised as part of the software include employee costs. Capitalised development costs are
recorded as intangible assets and amortised from the point at which the asset is ready for use.
Research expenditure and development expenditure that do not meet the criteria above are recognised as an expense as incurred.
Development costs previously recognised as an expense are not recognised as an asset in a subsequent period.
The Group invests and develops its core infrastructure through small-scale, maintenance-like incremental improvements. Very little
of this internal expenditure meets the requirements of IAS 38 - Intangible Assets and therefore the cost is recognised in the Income
Statement. By their innovative nature, there may also be uncertainty over the technical feasibility of new development projects and, if
successful, how they may be commercially monetised.
c) Subsequent expenditure
Subsequent expenditure is capitalised only when it increases the future economic bene\ufb01ts embodied in the speci\ufb01c asset to which
it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in pro\ufb01t or loss as
incurred.
d) Amortisation
Amortisation is calculated to write off the cost of intangible assets less their estimated residual values using the straight-line method
over their estimated useful lives and is recognised in pro\ufb01t or loss. Goodwill is not amortised. Estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Trademarks and domains
10 years
Relationship with clients
5-7 years
Other intangible assets
3-7 years
\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00262": { "value": "Intangible assets and goodwill
a) Recognition and measurement
Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses.
Other intangible assets, including customer relationships, software and trademarks, that are acquired by the Group and have \ufb01nite
useful lives, are measured at cost less accumulated amortisation and any accumulated impairment losses.
b) Research and development
Costs associated with maintaining software programmes are recognised as an expense as incurred. Material development costs that
are directly attributable to the design and testing of identi\ufb01able and unique software products controlled by the Group are recognised as
intangible assets where the following criteria are met:
\u2022
it is technically feasible to complete the software so that it will be available for use
\u2022
management intends to complete the software and use or sell it
\u2022
there is an ability to use or sell the software
\u2022
it can be demonstrated how the software will generate probable future economic bene\ufb01ts
\u2022
adequate technical, \ufb01nancial and other resources to complete the development and to use or sell the software are available, and
\u2022
the expenditure attributable to the software during its development can be reliably measured.
Directly attributable costs that are capitalised as part of the software include employee costs. Capitalised development costs are
recorded as intangible assets and amortised from the point at which the asset is ready for use.
Research expenditure and development expenditure that do not meet the criteria above are recognised as an expense as incurred.
Development costs previously recognised as an expense are not recognised as an asset in a subsequent period.
The Group invests and develops its core infrastructure through small-scale, maintenance-like incremental improvements. Very little
of this internal expenditure meets the requirements of IAS 38 - Intangible Assets and therefore the cost is recognised in the Income
Statement. By their innovative nature, there may also be uncertainty over the technical feasibility of new development projects and, if
successful, how they may be commercially monetised.
c) Subsequent expenditure
Subsequent expenditure is capitalised only when it increases the future economic bene\ufb01ts embodied in the speci\ufb01c asset to which
it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in pro\ufb01t or loss as
incurred.
d) Amortisation
Amortisation is calculated to write off the cost of intangible assets less their estimated residual values using the straight-line method
over their estimated useful lives and is recognised in pro\ufb01t or loss. Goodwill is not amortised. Estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Trademarks and domains
10 years
Relationship with clients
5-7 years
Other intangible assets
3-7 years
\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00261": { "value": "Intangible assets and goodwill
a) Recognition and measurement
Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses.
Other intangible assets, including customer relationships, software and trademarks, that are acquired by the Group and have \ufb01nite
useful lives, are measured at cost less accumulated amortisation and any accumulated impairment losses.c) Subsequent expenditure
Subsequent expenditure is capitalised only when it increases the future economic bene\ufb01ts embodied in the speci\ufb01c asset to which
it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in pro\ufb01t or loss as
incurred.
d) Amortisation
Amortisation is calculated to write off the cost of intangible assets less their estimated residual values using the straight-line method
over their estimated useful lives and is recognised in pro\ufb01t or loss. Goodwill is not amortised. Estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Trademarks and domains
10 years
Relationship with clients
5-7 years
Other intangible assets
3-7 years
\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00263": { "value": "b) Research and development
Costs associated with maintaining software programmes are recognised as an expense as incurred. Material development costs that
are directly attributable to the design and testing of identi\ufb01able and unique software products controlled by the Group are recognised as
intangible assets where the following criteria are met:
\u2022
it is technically feasible to complete the software so that it will be available for use
\u2022
management intends to complete the software and use or sell it
\u2022
there is an ability to use or sell the software
\u2022
it can be demonstrated how the software will generate probable future economic bene\ufb01ts
\u2022
adequate technical, \ufb01nancial and other resources to complete the development and to use or sell the software are available, and
\u2022
the expenditure attributable to the software during its development can be reliably measured.
Directly attributable costs that are capitalised as part of the software include employee costs. Capitalised development costs are
recorded as intangible assets and amortised from the point at which the asset is ready for use.
Research expenditure and development expenditure that do not meet the criteria above are recognised as an expense as incurred.
Development costs previously recognised as an expense are not recognised as an asset in a subsequent period.
The Group invests and develops its core infrastructure through small-scale, maintenance-like incremental improvements. Very little
of this internal expenditure meets the requirements of IAS 38 - Intangible Assets and therefore the cost is recognised in the Income
Statement. By their innovative nature, there may also be uncertainty over the technical feasibility of new development projects and, if
successful, how they may be commercially monetised.
c) Subsequent expenditure
Subsequent expenditure is capitalised only when it increases the future economic bene\ufb01ts embodied in the speci\ufb01c asset to which
it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in pro\ufb01t or loss as
incurred.
d) Amortisation
Amortisation is calculated to write off the cost of intangible assets less their estimated residual values using the straight-line method
over their estimated useful lives and is recognised in pro\ufb01t or loss. Goodwill is not amortised. Estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Trademarks and domains
10 years
Relationship with clients
5-7 years
Other intangible assets
3-7 years
\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00264": { "value": "Property, plant and equipment
Items of property, plant and equipment are measured at cost less accumulated depreciation and impairment losses. Cost includes
expenditure that is directly attributable to the acquisition of the asset.
Depreciation is recognised in pro\ufb01t or loss on a straight-line basis over the estimated useful lives of each part of an item of property,
plant and equipment.
Leased assets are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Group will
obtain ownership by the end of the lease term.
The estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Buildings
15-20 years
Vehicles
4-10 years
Other
3-6 years
\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00265": { "value": "Items of property, plant and equipment are measured at cost less accumulated depreciation and impairment losses. Cost includes
expenditure that is directly attributable to the acquisition of the asset.
Depreciation is recognised in pro\ufb01t or loss on a straight-line basis over the estimated useful lives of each part of an item of property,
plant and equipment.
Leased assets are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Group will
obtain ownership by the end of the lease term.
The estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Buildings
15-20 years
Vehicles
4-10 years
Other
3-6 years
\nThe right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease
term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-
use asset re\ufb02ects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful
life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use
asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00266": { "value": "Leases
At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the
contract conveys the right to control the use of an identi\ufb01ed asset for a period of time in exchange for consideration. To assess whether
a contract conveys the right to control the use of the identi\ufb01ed asset, the Group uses the de\ufb01nition of a lease in IFRS 16 Leases.
As a lessee
At commencement or on modi\ufb01cation of a contract that contains a lease component, the Group allocates the consideration in the
contract to each lease component on the basis of its relative stand-alone prices.
The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially
measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the
commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to
restore the underlying asset or the site on which it is located, less any lease incentives received.
The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease
term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-
use asset re\ufb02ects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful
life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use
asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.
The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date,
discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing
rate. Generally, the Group uses its incremental borrowing rate as the discount rate.
The Group determines its incremental borrowing rate by obtaining interest rates from various external \ufb01nancing sources and makes
certain adjustments to re\ufb02ect the terms of the lease and type of the asset leased.
Lease payments included in the measurement of the lease liability comprise the following:
\u2022
Fixed payments, including in-substance \ufb01xed payments
\u2022
Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date
\u2022
Amounts expected to be payable under a residual value guarantee
\u2022
The exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal
period if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the
Group is reasonably certain not to terminate early
The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in the
future lease payments arising from a change in an index or rate, if there is a change in the Group\u2018s and the Group\u2019s estimate of the
amount expected to be payable under a residual value guarantee, if the Group\u2019s changes its assessment of whether it will exercise a
purchase, extension or termination option or if there is a revised in-substance \ufb01xed lease payment.
When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset
or is recorded in pro\ufb01t or loss if the carrying amount of the right-of-use asset has been reduced to zero.
The Group presents right-of-use assets that do not meet the de\ufb01nition of investment property in \u201cRight-of-use assets\u201d and lease liabilities
in \u201clong-term lease liabilities\u201d and \u201cshort-term lease liabilities\u201d in the statement of \ufb01nancial position.
The Group has elected not to recognise a lease liability for short-term leases (leases with a shorter than 12 months lease term).
Payments made under such leases are expensed on a straight-line basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00268": { "value": "Impairment of non-\ufb01nancial assets
At each reporting date, the Group reviews the carrying amounts of its non-current assets to determine whether there is any indication of
impairment. If any such indications exist, then the asset\u2019s recoverable amount is estimated.
For impairment testing, assets are grouped together into the smallest group of assets that generates cash in\ufb02ows from continuing use,
that are largely independent of the cash in\ufb02ows of other assets (the \u201ccash-generating unit\u201d, or \u201cCGU\u201d).
The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is
based on the estimated future cash \ufb02ows, discounted to their present value using a pre-tax discount rate that re\ufb02ects current market
assessments of the time value of money and the risks speci\ufb01c to the asset or CGU.
An impairment loss is recognised if the carrying amount of an asset or CGU exceeds its recoverable amount. Impairment losses are
recognised in pro\ufb01t or loss. Impairment loss is reversed to the extent that the asset\u2019s carrying amount does not exceed the carrying
amount that would have been determined, net of depreciation and amortisation, if no impairment loss had been recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00267": { "value": "Impairment of non-\ufb01nancial assets
At each reporting date, the Group reviews the carrying amounts of its non-current assets to determine whether there is any indication of
impairment. If any such indications exist, then the asset\u2019s recoverable amount is estimated.
For impairment testing, assets are grouped together into the smallest group of assets that generates cash in\ufb02ows from continuing use,
that are largely independent of the cash in\ufb02ows of other assets (the \u201ccash-generating unit\u201d, or \u201cCGU\u201d).
The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is
based on the estimated future cash \ufb02ows, discounted to their present value using a pre-tax discount rate that re\ufb02ects current market
assessments of the time value of money and the risks speci\ufb01c to the asset or CGU.
An impairment loss is recognised if the carrying amount of an asset or CGU exceeds its recoverable amount. Impairment losses are
recognised in pro\ufb01t or loss. Impairment loss is reversed to the extent that the asset\u2019s carrying amount does not exceed the carrying
amount that would have been determined, net of depreciation and amortisation, if no impairment loss had been recognised.iv) Impairment of \ufb01nancial assets
As relevant for:
\u2022
Financial assets measured at amortised cost
\u2022
Contract assets
The Group measures loss allowances at an amount equal to lifetime ECLs.
When determining whether the credit risk of a \ufb01nancial asset has increased signi\ufb01cantly since initial recognition and when estimating
ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This
includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit
assessment, and includes forward-looking information.
The Group considers a \ufb01nancial asset to be in default when the \ufb01nancial asset is more than 180 days past due.
Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a \ufb01nancial instrument.
The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit
risk.
v) Measurement of ECLs
ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e.
the difference between the cash \ufb02ows due to the entity in accordance with the contract and the cash \ufb02ows that the Group expects to
receive).
ECLs are discounted at the effective interest rate of the \ufb01nancial asset.
vi) Presentation of allowance for ECL in the statement of \ufb01nancial position
Loss allowances for \ufb01nancial assets measured at amortised cost are deducted from the gross carrying amount of the assets.
vii) Write-off
The gross carrying amount of a \ufb01nancial asset is written off when the Group has no reasonable expectations of recovering a \ufb01nancial
asset in its entirety or a portion thereof. For individual and corporate customers, the Group individually makes an assessment with
respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Group expects no
signi\ufb01cant recovery from the amount written off. However, \ufb01nancial assets that are written off could still be subject to enforcement
activities in order to comply with the procedures for recovery of amounts due.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00269": { "value": "Cash and cash equivalents
Cash includes cash at banks. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts
of cash with original maturities of three months or less and that are subject to an insigni\ufb01cant risk of change in value.
In the statement of cash \ufb02ows, cash and cash equivalents include cash at banks.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00296": { "value": "Financial instruments
A \ufb01nancial instrument is any contract that gives rise to a \ufb01nancial asset of one entity and a \ufb01nancial liability or equity instrument of
another entity.
a) Financial assets
i) Initial recognition and measurement
The Group quali\ufb01es \ufb01nancial assets to one of the following categories:
\u2022
measured at amortised cost
\u2022
measured at fair value through other comprehensive income
\u2022
measured at fair value through pro\ufb01t or loss
The classi\ufb01cation of \ufb01nancial assets at initial recognition depends on the \ufb01nancial asset\u2019s contractual cash \ufb02ow characteristics and
the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a signi\ufb01cant \ufb01nancing
component, the Group initially measures a \ufb01nancial asset at its fair value plus, in the case of a \ufb01nancial asset not at fair value through
pro\ufb01t or loss, transaction costs. Trade receivables that do not contain a signi\ufb01cant \ufb01nancing component are measured at the transaction
price determined under IFRS 15.
The Group\u2019s business model for managing \ufb01nancial assets refers to how the Group manages its \ufb01nancial assets in order to generate
cash \ufb02ows. The business model determines whether cash \ufb02ows will result from collecting contractual cash \ufb02ows, selling the \ufb01nancial
assets, or both.
Purchases or sales of \ufb01nancial assets are recognised on the trade date, i.e., the date that the Group commits to purchase or sell the
asset.
ii) Subsequent measurement
After initial recognition, the Group measures a \ufb01nancial asset at amortised cost (debt instruments).
iii) Financial assets at amortised cost (debt instruments)
The Group measures \ufb01nancial assets at amortised cost if both of the following conditions are met:
\u2022
The \ufb01nancial asset is held within a business model with the objective to hold \ufb01nancial assets in order to collect contractual cash
\ufb02ows and
\u2022
The contractual terms of the \ufb01nancial asset give rise on speci\ufb01ed dates to cash \ufb02ows that are solely payments of principal and
interest on the principal amount outstanding
Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment.
Gains and losses are recognised in pro\ufb01t or loss when the asset is derecognised, modi\ufb01ed or impaired.
The Group\u2019s \ufb01nancial assets at amortised cost includes trade, other current and non-current receivables and contract assets.
iv) Impairment of \ufb01nancial assets
As relevant for:
\u2022
Financial assets measured at amortised cost
\u2022
Contract assets
The Group measures loss allowances at an amount equal to lifetime ECLs.
When determining whether the credit risk of a \ufb01nancial asset has increased signi\ufb01cantly since initial recognition and when estimating
ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This
includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit
assessment, and includes forward-looking information.
The Group considers a \ufb01nancial asset to be in default when the \ufb01nancial asset is more than 180 days past due.
Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a \ufb01nancial instrument.
The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit
risk.
v) Measurement of ECLs
ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e.
the difference between the cash \ufb02ows due to the entity in accordance with the contract and the cash \ufb02ows that the Group expects to
receive).
ECLs are discounted at the effective interest rate of the \ufb01nancial asset.
vi) Presentation of allowance for ECL in the statement of \ufb01nancial position
Loss allowances for \ufb01nancial assets measured at amortised cost are deducted from the gross carrying amount of the assets.
vii) Write-off
The gross carrying amount of a \ufb01nancial asset is written off when the Group has no reasonable expectations of recovering a \ufb01nancial
asset in its entirety or a portion thereof. For individual and corporate customers, the Group individually makes an assessment with
respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Group expects no
signi\ufb01cant recovery from the amount written off. However, \ufb01nancial assets that are written off could still be subject to enforcement
activities in order to comply with the procedures for recovery of amounts due.
b) Financial liabilities
i) Initial recognition and measurement
Financial liabilities are classi\ufb01ed, at initial recognition, as \ufb01nancial liabilities at fair value through pro\ufb01t or loss, loans and borrowings
and payables. All \ufb01nancial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of
directly attributable transaction costs. The Group\u2019s \ufb01nancial liabilities include trade and other payables, loans and borrowings and lease
liabilities.
ii) Subsequent measurement
The measurement of \ufb01nancial liabilities depends on their classi\ufb01cation.
After initial recognition, the Group\u2019s loans, borrowings and other payables are subsequently measured at amortised cost using the EIR
method. Gains and losses are recognised in pro\ufb01t or loss, when the liabilities are derecognised as well as through the EIR amortisation
process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an
integral part of the EIR. The EIR amortisation is included as \ufb01nance expenses in pro\ufb01t or loss.
c) Offsetting of \ufb01nancial instruments
Financial assets and \ufb01nancial liabilities are offset and the net amount is reported in the statement of \ufb01nancial position if there is a
currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, i.e. to realise the
assets and settle the liabilities simultaneously.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00301": { "value": "a) Financial assets
i) Initial recognition and measurement
The Group quali\ufb01es \ufb01nancial assets to one of the following categories:
\u2022
measured at amortised cost
\u2022
measured at fair value through other comprehensive income
\u2022
measured at fair value through pro\ufb01t or loss
The classi\ufb01cation of \ufb01nancial assets at initial recognition depends on the \ufb01nancial asset\u2019s contractual cash \ufb02ow characteristics and
the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a signi\ufb01cant \ufb01nancing
component, the Group initially measures a \ufb01nancial asset at its fair value plus, in the case of a \ufb01nancial asset not at fair value through
pro\ufb01t or loss, transaction costs. Trade receivables that do not contain a signi\ufb01cant \ufb01nancing component are measured at the transaction
price determined under IFRS 15.
The Group\u2019s business model for managing \ufb01nancial assets refers to how the Group manages its \ufb01nancial assets in order to generate
cash \ufb02ows. The business model determines whether cash \ufb02ows will result from collecting contractual cash \ufb02ows, selling the \ufb01nancial
assets, or both.
Purchases or sales of \ufb01nancial assets are recognised on the trade date, i.e., the date that the Group commits to purchase or sell the
asset.
ii) Subsequent measurement
After initial recognition, the Group measures a \ufb01nancial asset at amortised cost (debt instruments).
iii) Financial assets at amortised cost (debt instruments)
The Group measures \ufb01nancial assets at amortised cost if both of the following conditions are met:
\u2022
The \ufb01nancial asset is held within a business model with the objective to hold \ufb01nancial assets in order to collect contractual cash
\ufb02ows and
\u2022
The contractual terms of the \ufb01nancial asset give rise on speci\ufb01ed dates to cash \ufb02ows that are solely payments of principal and
interest on the principal amount outstanding
Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment.
Gains and losses are recognised in pro\ufb01t or loss when the asset is derecognised, modi\ufb01ed or impaired.
The Group\u2019s \ufb01nancial assets at amortised cost includes trade, other current and non-current receivables and contract assets.
iv) Impairment of \ufb01nancial assets
As relevant for:
\u2022
Financial assets measured at amortised cost
\u2022
Contract assets
The Group measures loss allowances at an amount equal to lifetime ECLs.
When determining whether the credit risk of a \ufb01nancial asset has increased signi\ufb01cantly since initial recognition and when estimating
ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This
includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit
assessment, and includes forward-looking information.
The Group considers a \ufb01nancial asset to be in default when the \ufb01nancial asset is more than 180 days past due.
Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a \ufb01nancial instrument.
The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit
risk.
v) Measurement of ECLs
ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e.
the difference between the cash \ufb02ows due to the entity in accordance with the contract and the cash \ufb02ows that the Group expects to
receive).
ECLs are discounted at the effective interest rate of the \ufb01nancial asset.
vi) Presentation of allowance for ECL in the statement of \ufb01nancial position
Loss allowances for \ufb01nancial assets measured at amortised cost are deducted from the gross carrying amount of the assets.
vii) Write-off
The gross carrying amount of a \ufb01nancial asset is written off when the Group has no reasonable expectations of recovering a \ufb01nancial
asset in its entirety or a portion thereof. For individual and corporate customers, the Group individually makes an assessment with
respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Group expects no
signi\ufb01cant recovery from the amount written off. However, \ufb01nancial assets that are written off could still be subject to enforcement
activities in order to comply with the procedures for recovery of amounts due.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00303": { "value": "iv) Impairment of \ufb01nancial assets
As relevant for:
\u2022
Financial assets measured at amortised cost
\u2022
Contract assets
The Group measures loss allowances at an amount equal to lifetime ECLs.
When determining whether the credit risk of a \ufb01nancial asset has increased signi\ufb01cantly since initial recognition and when estimating
ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This
includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit
assessment, and includes forward-looking information.
The Group considers a \ufb01nancial asset to be in default when the \ufb01nancial asset is more than 180 days past due.
Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a \ufb01nancial instrument.
The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit
risk.
v) Measurement of ECLs
ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e.
the difference between the cash \ufb02ows due to the entity in accordance with the contract and the cash \ufb02ows that the Group expects to
receive).
ECLs are discounted at the effective interest rate of the \ufb01nancial asset.
vi) Presentation of allowance for ECL in the statement of \ufb01nancial position
Loss allowances for \ufb01nancial assets measured at amortised cost are deducted from the gross carrying amount of the assets.
vii) Write-off
The gross carrying amount of a \ufb01nancial asset is written off when the Group has no reasonable expectations of recovering a \ufb01nancial
asset in its entirety or a portion thereof. For individual and corporate customers, the Group individually makes an assessment with
respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Group expects no
signi\ufb01cant recovery from the amount written off. However, \ufb01nancial assets that are written off could still be subject to enforcement
activities in order to comply with the procedures for recovery of amounts due.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00304": { "value": "b) Financial liabilities
i) Initial recognition and measurement
Financial liabilities are classi\ufb01ed, at initial recognition, as \ufb01nancial liabilities at fair value through pro\ufb01t or loss, loans and borrowings
and payables. All \ufb01nancial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of
directly attributable transaction costs. The Group\u2019s \ufb01nancial liabilities include trade and other payables, loans and borrowings and lease
liabilities.
ii) Subsequent measurement
The measurement of \ufb01nancial liabilities depends on their classi\ufb01cation.
After initial recognition, the Group\u2019s loans, borrowings and other payables are subsequently measured at amortised cost using the EIR
method. Gains and losses are recognised in pro\ufb01t or loss, when the liabilities are derecognised as well as through the EIR amortisation
process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an
integral part of the EIR. The EIR amortisation is included as \ufb01nance expenses in pro\ufb01t or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00335": { "value": "c) Offsetting of \ufb01nancial instruments
Financial assets and \ufb01nancial liabilities are offset and the net amount is reported in the statement of \ufb01nancial position if there is a
currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, i.e. to realise the
assets and settle the liabilities simultaneously.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00336": { "value": "Share-based payments
Equity-settled awards are valued at the grant date, and the fair value is charged as an expense in the income statement spread over
the vesting period. Fair value of the awards are measured using Black-Scholes pricing model. The credit side of the entry is recorded in
equity. Cash-settled awards are revalued at each reporting date with the fair value of the award charged to the pro\ufb01t and loss account
over the vesting period and the credit side of the entry recognised as a liability.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00337": { "value": "Share capital
Incremental costs directly attributable to the issue of ordinary shares are recognised as deductions from equity. Income tax relating to
transaction costs of equity transactions is accounted for in accordance with IAS 12.
Where the Group purchases its own equity share capital, the consideration paid is deducted from equity attributable to the Group\u2019s
shareholders. Where such shares are subsequently cancelled, the nominal value of the shares repurchased is deducted from share
capital and transferred to a capital redemption reserve.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00338": { "value": "Own shares held
The Employee Bene\ufb01t Trust (\"EBT\") provides for the issue of shares to Group employees principally under Performance Share Plan
scheme. The Group has control of the EBT and therefore consolidates the EBT in the Group \ufb01nancial statements. Accordingly, shares in
the Company held by the EBT are included in the balance sheet at cost as a deduction from equity.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00339": { "value": "Capital reorganisation reserve
The capital reorganisation reserve arose on consolidation as a result of the share for share exchange transactions that took place on 5
July 2021. It represents the difference between the nominal value of shares issued by Baltic Classi\ufb01eds Group PLC in this transaction
and the share capital and other capital reserves of ANTLER TopCo S.a.r.l. ", "dimensions": { "concept": "bcg:DescriptionOfAccountingPolicyForCapitalReorganisationReservePolicyTextBlock", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00352": { "value": "Capital redemption reserve The capital redemption reserve arises from the purchase and subsequent cancellation of the Group\u2019s own equity share capital. ", "dimensions": { "concept": "bcg:DescriptionOfAccountingPolicyForCapitalRedemptionReservePolicyTextBlock", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00353": { "value": "Dividends
Dividend distribution to the Company\u2019s shareholders is recognised as a liability in the Group\u2019s \ufb01nancial statements in the period in which
the dividend is approved by the Company\u2019s shareholders in the case of \ufb01nal dividends, or the date at which they are paid in the case of
interim dividends.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00354": { "value": "Contingencies
Contingent liabilities are not recognised in the consolidated \ufb01nancial statements but are disclosed unless the possibility of an out\ufb02ow
of resources embodying economic bene\ufb01ts is remote.
Contingent assets are not recognised in the consolidated \ufb01nancial statements, unless the realisation of income is virtually certain. They
are disclosed in the consolidated \ufb01nancial statements when an in\ufb02ow of economic bene\ufb01t is probable.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00199": { "value": "4. Alternative performance measures (APMs)
In the analysis of the Group\u2019s \ufb01nancial performance, certain information disclosed in the \ufb01nancial statements may be prepared on a non-
GAAP basis or has been derived from amounts calculated in accordance with IFRS but are not themselves an expressly permitted GAAP
measure. These measures are reported in line with the way in which \ufb01nancial information is analysed by management and designed to
increase comparability of the Group\u2019s year-on-year \ufb01nancial position, based on its operational activity. These measures are not designed
to be a substitute for any of the IFRS measures of performance and may not be directly comparable with other companies\u2019 alternative
performance measures. The key alternative performance measures presented by the Group are:
\u2022
Adjusted operating pro\ufb01t which is Operating pro\ufb01t after adding back acquired intangibles amortisation. This measure helps to
provide an indication of the Group\u2019s ongoing business performance.
\u2022
EBITDA which is Operating pro\ufb01t after adding back depreciation and amortisation. This measure is used internally to assess
business performance and in budgeting and forecasting.
\u2022
EBITDA margin which is EBITDA as a percentage of revenue. Progression in EBITDA margin is an important indicator of the Group\u2019s
operating e\ufb03ciency.
\u2022
Adjusted net income which is Pro\ufb01t for the period after adding back post-tax impact of acquired intangibles amortisation and
one-off corporate income tax credit relating to 2021. It is used to arrive at Adjusted basic EPS and in applying the Group\u2019s capital
allocation policy.
\u2022
Adjusted basic EPS which is Adjusted net income divided by the weighted average number of ordinary shares in issue. This measure
helps to provide an indication of the Group\u2019s ongoing business performance.
\u2022
Net Debt which is calculated as total debt (bank loans principal and Osta.ee customer credit balances) less cash and cash
equivalents. See Revenue subsection of note 3 for more information on Osta.ee credit balances. Net debt is used to arrive at the
leverage ratio.
\u2022
Leverage which is calculated as Net debt as a percentage of EBITDA over last twelve months (LTM). This measure is used in
assessing covenant compliance for the Group\u2019s loan facility which includes a Total Leverage Ratio covenant (see note 19).
\u2022
Cash conversion which is EBITDA after deducting acquisition of intangible assets and property, plant and equipment as a percentage
of EBITDA. This measure is used to monitor the Group\u2019s operational e\ufb03ciency.
Reconciliation of alternative performance measures
Adjusted operating pro\ufb01t
2025
2024
(\u20ac thousands)
(\u20ac thousands)
Operating pro\ufb01t
53,494
38,337
Acquired intangibles amortisation
10,149
16,208
Adjusted Operating pro\ufb01t
63,643
54,545
EBITDA
2025
2024
(\u20ac thousands)
(\u20ac thousands)
Operating Pro\ufb01t
53,494
38,337
Depreciation and amortisation
1
10,888
16,918
EBITDA
64,382
55,255
EBITDA margin
78%
77%
Adjusted net income
2025
2024
(\u20ac thousands)
(\u20ac thousands)
Pro\ufb01t for the year
44,756
32,048
Acquired intangibles amortisation
10,149
16,208
Deferred tax effect of acquired intangibles amortisation
(518)
(1,434)
CIT credit relating to 2021
2
-
(1,830)
Adjusted net income
54,387
44,992
Adjusted basic EPS
2025
2024
Adjusted net income (\u20ac thousands)
54,387
44,992
Weighted average number of ordinary shares (note 11)
481,981,128
489,975,882
Adjusted basic EPS (\u20ac cents)
11.3
9.2
Net debt
2025
2024
(\u20ac thousands)
(\u20ac thousands)
Bank loan principal amount (note 19)
25,000
50,000
Customer credit balances (note 20)
2,189
2,398
Total debt
27,189
52,398
Cash and cash equivalents
(23,606)
(24,857)
Net debt
3,583
27,541
Leverage
2025
2024
(\u20ac thousands)
(\u20ac thousands)
Net debt
3,583
27,541
EBITDA
64,382
55,255
Leverage
0.06
0.50
Cash conversion
2025
2024
(\u20ac thousands)
(\u20ac thousands)
EBITDA
64,382
55,255
Acquisition of intangible assets and property, plant and equipment
(353)
(306)
64,029
54,949
Cash conversion
99%
99%
1
Including acquired intangibles amortisation of \u20ac10,149 thousand (\u20ac16,208 thousand in 2024).
2
See note 10 (a) for more information ", "dimensions": { "concept": "bcg:DisclosureOfAlternativePerformanceMeasures", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00200": { "value": "5. Operating segments
Operating segments are identi\ufb01ed on the basis of internal reports about components of the Group that are regularly reviewed by the
chief operating decision maker (\u201cCODM\u201d) in order to allocate resources to the segments and to assess their performance. The CODM
has been identi\ufb01ed as the Board of Baltic Classi\ufb01eds Group PLC.
The main focus of the Group is operating leading online classi\ufb01eds platforms for automotive, real estate, jobs and services, and general
merchandise in the Baltics. The Group\u2019s business is managed on a consolidated level. The Board views information for each classi\ufb01ed
platform at a revenue level only and therefore the platforms are considered products but not a separate line of business or segment.
The Group considers itself a classi\ufb01ed business operating in a well-de\ufb01ned and economically similar geographical area, the Baltic
countries. And therefore the Board views detailed revenue information but only views costs and pro\ufb01t information at a Group level. As
such, management concluded that BCG has one operating segment, which also represents one reporting segment.
The revenue break-down is disclosed by primary geographical markets, key revenue streams and revenue by business lines in accordance
with IFRS 15 in note 6.
Of the total intangible assets and goodwill, 70% (69% in 2024) is located in Lithuania, 29% (30% in 2024) in Estonia and 1% (1% in 2024)
in Latvia.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00201": { "value": "6. Revenue
In the following tables, revenue from contracts with customers is disaggregated by primary geographical markets, key revenue streams
and revenue by business lines.
\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
Primary geographic markets
2025 (\u20ac thousands)
2024 (\u20ac thousands)
Lithuania
58,553
50,354
Estonia
22,606
20,277
Latvia
1,652
1,436
Total
82,811
72,067
\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
Key revenue streams
2025 (\u20ac thousands)
2024 (\u20ac thousands)
Listings revenue
74,512
64,612
- Listings revenue: B2C
42,393
36,289
- Listings revenue: C2C
32,119
28,323
Ancillary revenue
1
4,403
3,762
Advertising revenue
3,896
3,693
Total
82,811
72,067
\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
Revenue by business lines
2025 (\u20ac thousands)
2024 (\u20ac thousands)
Auto
31,392
27,543
- Listings revenue: B2C
14,899
12,954
- Listings revenue: C2C
11,496
10,032
- Ancillary revenue
4,070
3,512
- Advertising revenue
927
1,045
Real Estate
22,248
18,036
- Listings revenue: B2C
13,295
10,688
- Listings revenue: C2C
6,748
5,432
- Ancillary revenue
101
45
- Advertising revenue
2,104
1,871
Jobs & Services
15,955
13,849
- Listings revenue: B2C
12,732
11,214
- Listings revenue: C2C
3,152
2,593
- Ancillary revenue
-
-
- Advertising revenue
71
42
Generalist
13,216
12,639
- Listings revenue: B2C
1,467
1,433
- Listings revenue: C2C
10,723
10,266
- Ancillary revenue
232
205
- Advertising revenue
794
735
Total
82,811
72,067
1
Ancillary revenue includes revenue from \ufb01nancial intermediation, subscription services, and other. Financial intermediation revenue accounts for 83% of the total ancillary revenue
for the year ending 30 April 2025 and 89% of the total ancillary revenue for the year ending 30 April 2024.
Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the
Group\u2019s total revenue in all periods presented in these \ufb01nancial statements.
Contract liabilities
Contract liabilities, included within Contract liabilities and prepayments in the statement of \ufb01nancial position, include consideration
received in advance of the satisfaction of performance obligations. The movement in contract liabilities is provided below:
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Opening balance
4,641
3,714
Recognised in revenue in the year
(10,097)
(6,637)
Advance consideration received
10,650
7,564
Closing balance
5,194
4,641
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00202": { "value": "Contract liabilities
Contract liabilities, included within Contract liabilities and prepayments in the statement of \ufb01nancial position, include consideration
received in advance of the satisfaction of performance obligations. The movement in contract liabilities is provided below:
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Opening balance
4,641
3,714
Recognised in revenue in the year
(10,097)
(6,637)
Advance consideration received
10,650
7,564
Closing balance
5,194
4,641
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00204": { "value": "7. Operating pro\ufb01t
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Operating pro\ufb01t is after charging the following:
\u00a0 \u00a0
Labour costs
(12,570)
(11,326)
Depreciation and amortisation
(10,888)
(16,918)
Advertising and marketing services
(1,106)
(1,040)
IT expenses
(864)
(837)
Impairment loss on trade receivables and contract assets
(43)
(50)
Other
(3,852)
(3,584)
\u00a0
(29,323)
(33,755)
\n
Services provided by the Company\u2019s auditors
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Fees payable for audit services:
\u00a0\u00a0
Audit of the Company and consolidated \ufb01nancial
\u00a0\u00a0
statements
1
(501)
(532)
Audit of the Company\u2019s subsidiaries pursuant to legislation
(169)
(191)
Total audit remuneration
(670)
(723)
1 The total fees payable for audit of the Company and consolidated \ufb01nancial statements for the year ended 30 April 2024 include \u20ac43 thousand audit fees relating to previous \ufb01nancial year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00203": { "value": "7. Operating pro\ufb01t
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Operating pro\ufb01t is after charging the following:
\u00a0 \u00a0
Labour costs
(12,570)
(11,326)
Depreciation and amortisation
(10,888)
(16,918)
Advertising and marketing services
(1,106)
(1,040)
IT expenses
(864)
(837)
Impairment loss on trade receivables and contract assets
(43)
(50)
Other
(3,852)
(3,584)
\u00a0
(29,323)
(33,755)
\n
Services provided by the Company\u2019s auditors
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Fees payable for audit services:
\u00a0\u00a0
Audit of the Company and consolidated \ufb01nancial
\u00a0\u00a0
statements
1
(501)
(532)
Audit of the Company\u2019s subsidiaries pursuant to legislation
(169)
(191)
Total audit remuneration
(670)
(723)
1 The total fees payable for audit of the Company and consolidated \ufb01nancial statements for the year ended 30 April 2024 include \u20ac43 thousand audit fees relating to previous \ufb01nancial year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00205": { "value": "Services provided by the Company\u2019s auditors
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Fees payable for audit services:
\u00a0\u00a0
Audit of the Company and consolidated \ufb01nancial
\u00a0\u00a0
statements
1
(501)
(532)
Audit of the Company\u2019s subsidiaries pursuant to legislation
(169)
(191)
Total audit remuneration
(670)
(723)
1 The total fees payable for audit of the Company and consolidated \ufb01nancial statements for the year ended 30 April 2024 include \u20ac43 thousand audit fees relating to previous \ufb01nancial year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00206": { "value": "8. Employee numbers and costs
The average number of persons employed (including Executive Directors but excluding 6 Non-Executive Directors) during the year,
analysed by category, was as follows:
\u00a0
2025
2024
\u00a0
(number)
(number)
Administration
152
143
Key Management Personnel (note 23)
7
7
Total
159
150
\n
The average number of full-time equivalent persons employed (including Executive Directors but excluding 6 Non-Executive Directors)
during the year was 148 (136 in 2024). The aggregate payroll costs of these persons were as follows: \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Wages and salaries
(9,377)
(8,035)
Social security costs
(904)
(812)
\u00a0
(10,281)
(8,847)
Share-based payment costs (note 24)
(1,877)
(2,165)
Total
(12,158)
(11,012)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00207": { "value": "8. Employee numbers and costs
The average number of persons employed (including Executive Directors but excluding 6 Non-Executive Directors) during the year,
analysed by category, was as follows:
\u00a0
2025
2024
\u00a0
(number)
(number)
Administration
152
143
Key Management Personnel (note 23)
7
7
Total
159
150
\n
The average number of full-time equivalent persons employed (including Executive Directors but excluding 6 Non-Executive Directors)
during the year was 148 (136 in 2024). The aggregate payroll costs of these persons were as follows: \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Wages and salaries
(9,377)
(8,035)
Social security costs
(904)
(812)
\u00a0
(10,281)
(8,847)
Share-based payment costs (note 24)
(1,877)
(2,165)
Total
(12,158)
(11,012)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00213": { "value": "9. Net \ufb01nance costs \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Interest income
265
237
Other \ufb01nancial income
-
1
Total \ufb01nance income
265
238
Interest expenses
(2,526)
(3,516)
Commitment and agency fees
(79)
(79)
Other \ufb01nancial expenses
(8)
(16)
Interest unwind on lease liabilities
(46)
(38)
Total \ufb01nance expenses
(2,659)
(3,649)
Net \ufb01nance costs recognised in pro\ufb01t or loss
(2,394)
(3,411)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00212": { "value": "9. Net \ufb01nance costs \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Interest income
265
237
Other \ufb01nancial income
-
1
Total \ufb01nance income
265
238
Interest expenses
(2,526)
(3,516)
Commitment and agency fees
(79)
(79)
Other \ufb01nancial expenses
(8)
(16)
Interest unwind on lease liabilities
(46)
(38)
Total \ufb01nance expenses
(2,659)
(3,649)
Net \ufb01nance costs recognised in pro\ufb01t or loss
(2,394)
(3,411)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00211": { "value": "9. Net \ufb01nance costs \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Interest income
265
237
Other \ufb01nancial income
-
1
Total \ufb01nance income
265
238
Interest expenses
(2,526)
(3,516)
Commitment and agency fees
(79)
(79)
Other \ufb01nancial expenses
(8)
(16)
Interest unwind on lease liabilities
(46)
(38)
Total \ufb01nance expenses
(2,659)
(3,649)
Net \ufb01nance costs recognised in pro\ufb01t or loss
(2,394)
(3,411)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00209": { "value": "9. Net \ufb01nance costs \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Interest income
265
237
Other \ufb01nancial income
-
1
Total \ufb01nance income
265
238
Interest expenses
(2,526)
(3,516)
Commitment and agency fees
(79)
(79)
Other \ufb01nancial expenses
(8)
(16)
Interest unwind on lease liabilities
(46)
(38)
Total \ufb01nance expenses
(2,659)
(3,649)
Net \ufb01nance costs recognised in pro\ufb01t or loss
(2,394)
(3,411)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00210": { "value": "9. Net \ufb01nance costs \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Interest income
265
237
Other \ufb01nancial income
-
1
Total \ufb01nance income
265
238
Interest expenses
(2,526)
(3,516)
Commitment and agency fees
(79)
(79)
Other \ufb01nancial expenses
(8)
(16)
Interest unwind on lease liabilities
(46)
(38)
Total \ufb01nance expenses
(2,659)
(3,649)
Net \ufb01nance costs recognised in pro\ufb01t or loss
(2,394)
(3,411)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00208": { "value": "9. Net \ufb01nance costs \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Interest income
265
237
Other \ufb01nancial income
-
1
Total \ufb01nance income
265
238
Interest expenses
(2,526)
(3,516)
Commitment and agency fees
(79)
(79)
Other \ufb01nancial expenses
(8)
(16)
Interest unwind on lease liabilities
(46)
(38)
Total \ufb01nance expenses
(2,659)
(3,649)
Net \ufb01nance costs recognised in pro\ufb01t or loss
(2,394)
(3,411)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00214": { "value": "10. Income taxes
a) Tax recognised in pro\ufb01t or loss
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Current tax expense
\u00a0 \u00a0
Current year
(7,007)
(5,928)
Adjustments for current tax of prior periods
1
-
1,834
Deferred tax expense
\u00a0 \u00a0
Change in deferred tax
2
663
1,216
Tax expense
(6,344)
(2,878)
\n
b) Factors affecting the tax expense for the year
The table below explains the differences between the expected tax expense and the Group\u2019s total tax expense for each year.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Pro\ufb01t before tax
51,100
34,926
Tax charge at weighted average rate (2025: 12%; 2024:11%)
(5,514)
(3,726)
Increase in tax rate at which deferred tax is being provided
(138)
-
Non-deductible expenses
(258)
(305)
Current year losses for which no deferred tax asset is
\u00a0 \u00a0
recognised
(459)
(332)
Recognition of previously unrecognised / (derecognition of
25
(349)
previously recognised) deductible temporary differences
\u00a0 \u00a0
Prior year adjustments
1
-
1,834
\u00a0
(6,344)
(2,878)
\n
1
Includes \u20ac1,830 thousand credit in 2024 which relates to CIT for 2021. Until December 2023, the Lithuanian Tax Authority (LTA) maintained that a tax group, and thus the sharing
of tax losses with a group company earning taxable pro\ufb01ts, could only be established two years after companies became part of the same group. However, a court ruling on 13
December 2023 found this interpretation of Article 56(1), Paragraph 1 of the Corporate Income Tax Law incorrect. The decision is \ufb01nal. Following the ruling, CIT declarations for
2020-2021 were updated with a tax loss of \u20ac12,200 thousand being transferred from UAB Antler Group to UAB Diginet LTU, resulting in a \u20ac1,830 thousand CIT overpayment by UAB
Diginet LTU.
2
Year 2025 amount includes \u20ac138 thousand of adjustments relating to changes in tax rates in Lithuania.
Summary of taxation rates by country is presented below:
2025
2024
United Kingdom
1
25%
25%
Lithuania
2
15%
15%
Latvia
3
20%
20%
Estonia
3
22%
20%
\n
c) Movement in deferred tax balances
Net balance at
Recognised in
Recognised in
Net balance at
Deferred tax
Deferred tax
For the year ended
30 April 2023
pro\ufb01t or loss
equity
5
Reclassi\ufb01cation
30 April 2024
asset
liability
30 April 2024:
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Intangible assets
amortisation
(4,827)
1,434
-
(102)
(3,495)
-
(3,495)
Capitalised
borrowing costs
(64)
20
-
-
(44)
-
(44)
Tax losses
153
(153)
-
-
-
-
-
Other temporary
differences
668
(85)
(20)
102
665
665
-
Tax assets
(liabilities) before
(4,070)
1,216
(20)
-
(2,874)
665
(3,539)
set-off
Set-off of tax
4
-
-
-
-
-
(665)
665
Net tax assets
(liabilities)
(4,070)
1,216
(20)
-
(2,874)
-
(2,874)
Net balance at
Recognised in
Recognised
Net balance at
Deferred tax
Deferred tax
For the year ended
30 April 2024
pro\ufb01t or loss
in equity
5
Reclassi\ufb01cation
30 April 2025
asset
liability
30 April 2025:
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Intangible assets
amortisation
(3,495)
518
-
-
(2,977)
-
(2,977)
Capitalised
borrowing costs
(44)
19
-
-
(25)
-
(25)
Tax losses
-
-
-
-
-
-
-
Other temporary
differences
665
126
-
-
791
791
-
Tax assets
(liabilities) before
(2,874)
663
-
-
(2,211)
791
(3,002)
set-off
Set-off of tax
4
-
-
-
-
-
(791)
791
Net tax assets
(liabilities)
(2,874)
663
-
-
(2,211)
-
(2,211)
\n
d) Unrecognised deferred tax assets and liabilities
\n
Deferred tax assets have not been recognised in respect to the tax losses incurred by UAB Antler Group and BCG Holdco, because it
\n
is not probable that future taxable pro\ufb01t will be available in these companies against which the Group can use the bene\ufb01ts therefrom.
2025
2024
(\u20ac thousands)
(\u20ac thousands)
Gross amount
Tax effect
Gross amount
Tax effect
Tax losses
(20,915)
3,504
(16,911)
2,652
(20,915)
3,504
(16,911)
2,652
\n
The aggregate amount of temporary differences associated with investments in subsidiaries for which deferred tax liabilities have not
\n
been recognised is \u20ac14,445 thousand (\u20ac9,092 thousand in 2024). No deferred tax liability has been recognised as the Company is able
\n
to control the timing of distributions from these subsidiaries and is not expected to distribute these pro\ufb01ts in the foreseeable future.
\n
1
\n
Standard Corporate Income Tax rate is 25%, with the rate for pro\ufb01ts under \u00a350,000 at 19%.
\n
2
\n
Standard Corporate Income Tax rate in Lithuania increased from 15% to 16% for \ufb01nancial years starting on or after 1 January 2025.
\n
3
\n
0% income tax rate applies in Estonia and Latvia if there are no pro\ufb01t distributions, which results in a lower weighted average rate for the Group compared to the standard taxation
\n
rates in each country.
\n
4
\n
Set-off is allowed as it is the same jurisdiction (Lithuania).
\n
5
\n
Taxation on items taken directly to equity relates to share-based payments.
e) Tax losses carried forward
Tax losses carried forward for which no deferred tax asset has been recognised were incurred by the Company\u2019s indirect subsidiary UAB
Antler Group prior to being eligible for transfer to other Group companies in Lithuania and by BCG Holdco Limited in United Kingdom.
According to Lithuanian legislation, deductible tax losses carried forward can be used to reduce the taxable income earned during the
reporting year by maximum 70% of respective legal entity with no Group relief bene\ufb01t. Tax losses can be carried forward for an inde\ufb01nite
period, except for the losses incurred as a result of disposal of securities and/or derivative \ufb01nancial instruments. Such carrying forward
is disrupted if the Group and the Company stops its activities due to which these losses were incurred except when the Group and
the Company does not continue its activities due to reasons which do not depend on the Company itself. The losses from disposal of
securities and/or derivative \ufb01nancial instruments can be carried forward for 5 consecutive years and can only be used to reduce the
taxable income earned from transactions of the same nature.
According to United Kingdom legislation, under the Corporation Tax Act 2010, tax losses that are carried forward may be used to offset
the future taxable pro\ufb01ts of the same company and, in some cases, of other companies within the same United Kingdom tax group. For
accounting periods beginning on or after 1 April 2017, the use of carried forward losses is subject to an annual deduction allowance of
\u00a35 million per group. Pro\ufb01ts exceeding this threshold may only be reduced by up to 50% using carried forward losses. The losses may
be carried forward inde\ufb01nitely.
Tax losses carried forward by expiration:
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Do not expire
(20,915)
(16,911)
Total
(20,915)
(16,911)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00215": { "value": "c) Movement in deferred tax balances
Net balance at
Recognised in
Recognised in
Net balance at
Deferred tax
Deferred tax
For the year ended
30 April 2023
pro\ufb01t or loss
equity
5
Reclassi\ufb01cation
30 April 2024
asset
liability
30 April 2024:
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Intangible assets
amortisation
(4,827)
1,434
-
(102)
(3,495)
-
(3,495)
Capitalised
borrowing costs
(64)
20
-
-
(44)
-
(44)
Tax losses
153
(153)
-
-
-
-
-
Other temporary
differences
668
(85)
(20)
102
665
665
-
Tax assets
(liabilities) before
(4,070)
1,216
(20)
-
(2,874)
665
(3,539)
set-off
Set-off of tax
4
-
-
-
-
-
(665)
665
Net tax assets
(liabilities)
(4,070)
1,216
(20)
-
(2,874)
-
(2,874)
Net balance at
Recognised in
Recognised
Net balance at
Deferred tax
Deferred tax
For the year ended
30 April 2024
pro\ufb01t or loss
in equity
5
Reclassi\ufb01cation
30 April 2025
asset
liability
30 April 2025:
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Intangible assets
amortisation
(3,495)
518
-
-
(2,977)
-
(2,977)
Capitalised
borrowing costs
(44)
19
-
-
(25)
-
(25)
Tax losses
-
-
-
-
-
-
-
Other temporary
differences
665
126
-
-
791
791
-
Tax assets
(liabilities) before
(2,874)
663
-
-
(2,211)
791
(3,002)
set-off
Set-off of tax
4
-
-
-
-
-
(791)
791
Net tax assets
(liabilities)
(2,874)
663
-
-
(2,211)
-
(2,211)
\n
d) Unrecognised deferred tax assets and liabilities
\n
Deferred tax assets have not been recognised in respect to the tax losses incurred by UAB Antler Group and BCG Holdco, because it
\n
is not probable that future taxable pro\ufb01t will be available in these companies against which the Group can use the bene\ufb01ts therefrom.
2025
2024
(\u20ac thousands)
(\u20ac thousands)
Gross amount
Tax effect
Gross amount
Tax effect
Tax losses
(20,915)
3,504
(16,911)
2,652
(20,915)
3,504
(16,911)
2,652
\n
The aggregate amount of temporary differences associated with investments in subsidiaries for which deferred tax liabilities have not
\n
been recognised is \u20ac14,445 thousand (\u20ac9,092 thousand in 2024). No deferred tax liability has been recognised as the Company is able
\nto control the timing of distributions from these subsidiaries and is not expected to distribute these pro\ufb01ts in the foreseeable future. 4
Set-off is allowed as it is the same jurisdiction (Lithuania).
\n
5
\nTaxation on items taken directly to equity relates to share-based payments.e) Tax losses carried forward
Tax losses carried forward for which no deferred tax asset has been recognised were incurred by the Company\u2019s indirect subsidiary UAB
Antler Group prior to being eligible for transfer to other Group companies in Lithuania and by BCG Holdco Limited in United Kingdom.
According to Lithuanian legislation, deductible tax losses carried forward can be used to reduce the taxable income earned during the
reporting year by maximum 70% of respective legal entity with no Group relief bene\ufb01t. Tax losses can be carried forward for an inde\ufb01nite
period, except for the losses incurred as a result of disposal of securities and/or derivative \ufb01nancial instruments. Such carrying forward
is disrupted if the Group and the Company stops its activities due to which these losses were incurred except when the Group and
the Company does not continue its activities due to reasons which do not depend on the Company itself. The losses from disposal of
securities and/or derivative \ufb01nancial instruments can be carried forward for 5 consecutive years and can only be used to reduce the
taxable income earned from transactions of the same nature.
According to United Kingdom legislation, under the Corporation Tax Act 2010, tax losses that are carried forward may be used to offset
the future taxable pro\ufb01ts of the same company and, in some cases, of other companies within the same United Kingdom tax group. For
accounting periods beginning on or after 1 April 2017, the use of carried forward losses is subject to an annual deduction allowance of
\u00a35 million per group. Pro\ufb01ts exceeding this threshold may only be reduced by up to 50% using carried forward losses. The losses may
be carried forward inde\ufb01nitely.
Tax losses carried forward by expiration:
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Do not expire
(20,915)
(16,911)
Total
(20,915)
(16,911)
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00216": { "value": "11. Earnings per share
\u00a0
2025
2024
Weighted average number of shares outstanding
481,981,128
489,975,882
Dilution effect on the weighted average number of shares
1,404,187
928,407
Diluted weighted average number of shares outstanding
483,385,315
490,904,289
Pro\ufb01t for the year (\u20ac thousands)
44,756
32,048
Basic earnings per share (\u20ac cents)
9.3
6.5
Diluted earnings per share (\u20ac cents)
9.3
6.5
\n
In calculating diluted EPS, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all potentially
dilutive shares. The Group\u2019s potentially dilutive instruments are in respect of share-based incentives granted to employees. Options
under the Performance Share Plan (note 24) are contingently issuable shares and are therefore only included within the calculation of
diluted EPS if the performance conditions are satis\ufb01ed.
The average market value of the Group\u2019s shares for the purposes of calculating the dilutive effect of share-based incentives was based
on quoted market prices during the period which the share-based incentives were outstanding.
The reconciliation of the weighted average number of shares is provided below:
\u00a0
2025
2024
\u00a0
Number of shares
Number of shares
Issued ordinary shares at 1 May less ordinary shares held
\u00a0\u00a0
by EBT
485,588,745
493,363,165
Weighted effect of ordinary shares purchased by EBT
(631,233)
-
Weighted effect of share-based incentives exercised
775,583
196,255
Weighted effect of own shares purchased for cancellation
(3,751,967)
(3,583,538)
Weighted average number of ordinary shares at 30 April
481,981,128
489,975,882
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00219": { "value": "12. Intangible assets and goodwill \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0 \u00a0
Other
\u00a0
\u00a0 \u00a0
Trademarks
Relationship
intangible
\u00a0
\u00a0
Goodwill
and domains
with clients
assets
Total
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Cost
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
329,961
63,340
50,960
1,291
445,552
Disposals
-
-
-
(45)
(45)
Balance at 30 April 2024
329,961
63,340
50,960
1,246
445,507
Acquired through business combinations
-
700
300
-
1,000
Acquisitions
-
15
-
-
15
Disposals
-
-
-
(22)
(22)
Balance at 30 April 2025
329,961
64,055
51,260
1,224
446,500
Accumulated amortisation and impairment losses
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
-
23,348
35,822
749
59,919
Amortisation
-
6,334
9,874
126
16,334
Disposals
-
-
-
(45)
(45)
Balance at 30 April 2024
-
29,682
45,696
830
76,208
Amortisation
-
6,340
3,809
116
10,265
Disposals
-
-
-
(22)
(22)
Balance at 30 April 2025
-
36,022
49,505
924
86,451
Carrying amounts
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
329,961
39,992
15,138
542
385,633
Balance at 30 April 2024
329,961
33,658
5,264
416
369,299
Balance at 30 April 2025
329,961
28,033
1,755
300
360,049
\n
Impairment testing for cash generating units containing goodwill
The following carrying amounts of goodwill are allocated to each cash-generating unit within the Group:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Diginet LTU UAB
228,515
228,515
AllePal O\u00dc
82,297
82,297
Kinnisvaraportaal O\u00dc
13,976
13,976
City24 SIA
3,998
3,998
VIN Solutions O\u00dc
1,175
1,175
\u00a0
329,961
329,961
\n
Testing for impairment is performed at the cash-generating unit (\u201cCGU\u201d) level, which is the smallest group of assets that generate cash
in\ufb02ows. The CGUs are legal entities based in Lithuania, Estonia and Latvia and the recoverable amount of each CGU is determined based
on the value in use calculations that use cash \ufb02ow projections based on the \ufb01ve-year \ufb01nancial forecasts.
The Group has prepared cash \ufb02ows with the \ufb01rst year in the forecasts from the o\ufb03cial budget approved by the Board, with the remaining
years forecast prepared by management. After this period, cash \ufb02ows have been extrapolated using a growth rate of 5% (2024: 4-5%)
which is a long-term growth rate expected to be achieved in the future given still an early stage of the Company\u2019s monetisation journey
and supported by the long-term growth rate in the region. The cash \ufb02ow forecasts have been discounted using a pre-tax discount rate
of 13-15% (2024: 15-17%). The recoverable amount of goodwill shows signi\ufb01cant headroom compared with its carrying amount, hence
no impairment charge was recorded in the year ended 30 April 2025 (2024: None).
Management has analysed a number of sensitivity scenarios when performing the impairment reviews, including a reduction in revenue
growth, increased discount rate and decreased terminal growth. None of those scenarios resulted in an impairment to goodwill.
Management considers that no reasonably possible change in the key assumptions would cause an impairment in goodwill's carrying
value at 30 April 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00218": { "value": "12. Intangible assets and goodwill \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0 \u00a0
Other
\u00a0
\u00a0 \u00a0
Trademarks
Relationship
intangible
\u00a0
\u00a0
Goodwill
and domains
with clients
assets
Total
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Cost
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
329,961
63,340
50,960
1,291
445,552
Disposals
-
-
-
(45)
(45)
Balance at 30 April 2024
329,961
63,340
50,960
1,246
445,507
Acquired through business combinations
-
700
300
-
1,000
Acquisitions
-
15
-
-
15
Disposals
-
-
-
(22)
(22)
Balance at 30 April 2025
329,961
64,055
51,260
1,224
446,500
Accumulated amortisation and impairment losses
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
-
23,348
35,822
749
59,919
Amortisation
-
6,334
9,874
126
16,334
Disposals
-
-
-
(45)
(45)
Balance at 30 April 2024
-
29,682
45,696
830
76,208
Amortisation
-
6,340
3,809
116
10,265
Disposals
-
-
-
(22)
(22)
Balance at 30 April 2025
-
36,022
49,505
924
86,451
Carrying amounts
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
329,961
39,992
15,138
542
385,633
Balance at 30 April 2024
329,961
33,658
5,264
416
369,299
Balance at 30 April 2025
329,961
28,033
1,755
300
360,049
\n
Impairment testing for cash generating units containing goodwill
The following carrying amounts of goodwill are allocated to each cash-generating unit within the Group:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Diginet LTU UAB
228,515
228,515
AllePal O\u00dc
82,297
82,297
Kinnisvaraportaal O\u00dc
13,976
13,976
City24 SIA
3,998
3,998
VIN Solutions O\u00dc
1,175
1,175
\u00a0
329,961
329,961
\n
Testing for impairment is performed at the cash-generating unit (\u201cCGU\u201d) level, which is the smallest group of assets that generate cash
in\ufb02ows. The CGUs are legal entities based in Lithuania, Estonia and Latvia and the recoverable amount of each CGU is determined based
on the value in use calculations that use cash \ufb02ow projections based on the \ufb01ve-year \ufb01nancial forecasts.
The Group has prepared cash \ufb02ows with the \ufb01rst year in the forecasts from the o\ufb03cial budget approved by the Board, with the remaining
years forecast prepared by management. After this period, cash \ufb02ows have been extrapolated using a growth rate of 5% (2024: 4-5%)
which is a long-term growth rate expected to be achieved in the future given still an early stage of the Company\u2019s monetisation journey
and supported by the long-term growth rate in the region. The cash \ufb02ow forecasts have been discounted using a pre-tax discount rate
of 13-15% (2024: 15-17%). The recoverable amount of goodwill shows signi\ufb01cant headroom compared with its carrying amount, hence
no impairment charge was recorded in the year ended 30 April 2025 (2024: None).
Management has analysed a number of sensitivity scenarios when performing the impairment reviews, including a reduction in revenue
growth, increased discount rate and decreased terminal growth. None of those scenarios resulted in an impairment to goodwill.
Management considers that no reasonably possible change in the key assumptions would cause an impairment in goodwill's carrying
value at 30 April 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00217": { "value": "12. Intangible assets and goodwill \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0 \u00a0
Other
\u00a0
\u00a0 \u00a0
Trademarks
Relationship
intangible
\u00a0
\u00a0
Goodwill
and domains
with clients
assets
Total
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Cost
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
329,961
63,340
50,960
1,291
445,552
Disposals
-
-
-
(45)
(45)
Balance at 30 April 2024
329,961
63,340
50,960
1,246
445,507
Acquired through business combinations
-
700
300
-
1,000
Acquisitions
-
15
-
-
15
Disposals
-
-
-
(22)
(22)
Balance at 30 April 2025
329,961
64,055
51,260
1,224
446,500
Accumulated amortisation and impairment losses
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
-
23,348
35,822
749
59,919
Amortisation
-
6,334
9,874
126
16,334
Disposals
-
-
-
(45)
(45)
Balance at 30 April 2024
-
29,682
45,696
830
76,208
Amortisation
-
6,340
3,809
116
10,265
Disposals
-
-
-
(22)
(22)
Balance at 30 April 2025
-
36,022
49,505
924
86,451
Carrying amounts
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
329,961
39,992
15,138
542
385,633
Balance at 30 April 2024
329,961
33,658
5,264
416
369,299
Balance at 30 April 2025
329,961
28,033
1,755
300
360,049
\n
Impairment testing for cash generating units containing goodwill
The following carrying amounts of goodwill are allocated to each cash-generating unit within the Group:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Diginet LTU UAB
228,515
228,515
AllePal O\u00dc
82,297
82,297
Kinnisvaraportaal O\u00dc
13,976
13,976
City24 SIA
3,998
3,998
VIN Solutions O\u00dc
1,175
1,175
\u00a0
329,961
329,961
\n
Testing for impairment is performed at the cash-generating unit (\u201cCGU\u201d) level, which is the smallest group of assets that generate cash
in\ufb02ows. The CGUs are legal entities based in Lithuania, Estonia and Latvia and the recoverable amount of each CGU is determined based
on the value in use calculations that use cash \ufb02ow projections based on the \ufb01ve-year \ufb01nancial forecasts.
The Group has prepared cash \ufb02ows with the \ufb01rst year in the forecasts from the o\ufb03cial budget approved by the Board, with the remaining
years forecast prepared by management. After this period, cash \ufb02ows have been extrapolated using a growth rate of 5% (2024: 4-5%)
which is a long-term growth rate expected to be achieved in the future given still an early stage of the Company\u2019s monetisation journey
and supported by the long-term growth rate in the region. The cash \ufb02ow forecasts have been discounted using a pre-tax discount rate
of 13-15% (2024: 15-17%). The recoverable amount of goodwill shows signi\ufb01cant headroom compared with its carrying amount, hence
no impairment charge was recorded in the year ended 30 April 2025 (2024: None).
Management has analysed a number of sensitivity scenarios when performing the impairment reviews, including a reduction in revenue
growth, increased discount rate and decreased terminal growth. None of those scenarios resulted in an impairment to goodwill.
Management considers that no reasonably possible change in the key assumptions would cause an impairment in goodwill's carrying
value at 30 April 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00220": { "value": "13. Right-of-use assets
\u00a0
Buildings
Vehicles
Other
Total
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Cost
\u00a0 \u00a0 \u00a0 \u00a0
Balance as at 30 April 2023
1,654
189
44
1,887
Acquisitions
89
-
-
89
Disposals
(8)
-
-
(8)
Re-assessment
489
-
21
510
Balance as at 30 April 2024
2,224
189
65
2,478
Acquisitions
-
-
-
-
Disposals
-
-
-
-
Re-assessment
3
5
-
8
Balance as at 30 April 2025
2,227
194
65
2,486
Accumulated depreciation and impairment losses
\u00a0 \u00a0 \u00a0 \u00a0
Balance as at 30 April 2023
827
139
37
1,003
Depreciation
283
26
18
327
Disposals
(5)
-
-
(5)
Balance as at 30 April 2024
1,105
165
55
1,325
Depreciation
264
19
10
293
Disposals
-
-
-
-
Balance as at 30 April 2025
1,369
184
65
1,618
Carrying amounts
\u00a0 \u00a0 \u00a0 \u00a0
Balance at 30 April 2023
827
50
7
884
Balance at 30 April 2024
1,119
24
10
1,153
Balance at 30 April 2025
858
10
-
868
\n
Certain lease rentals include extension options. The lease re-assessment relates to lease term extension of Tallinn o\ufb03ce space in 2024.
The expense relating to short-term leases for the year ended 30 April 2025 amounted to \u20ac48 thousand (2024: \u20ac11 thousand). ", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00221": { "value": "14. Trade and other receivables
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Trade receivables
4,280
4,071
Expected credit loss on trade receivables
(52)
(48)
Prepayments
244
225
Other short-term receivables
268
224
Total
4,740
4,472
\n
Trade and other receivables are non-interest bearing. The Group has recognised impairment losses in the amount of \u20ac52 thousand as at
30 April 2025 (\u20ac48 thousand as at 30 April 2024). Change in impairment losses for trade receivables, netted with recoveries, for \ufb01nancial
year amounted to \u20ac43 thousand as at 30 April 2025 and \u20ac50 thousand as at 30 April 2024. As at 30 April 2025 and 30 April 2024, there
were no pledges on trade receivables.
Reconciliation of changes in impairment allowance for trade receivables:
\u00a0
(\u20ac thousands)
Balance as at 30 April 2023
(45)
Recoveries
57
Write offs
47
Changes in allowance and allowance recognised for new \ufb01nancial assets originated
(107)
Balance as at 30 April 2024
(48)
Recoveries
67
Write offs
42
Changes in allowance and allowance recognised for new \ufb01nancial assets originated
(113)
Balance as at 30 April 2025
(52)
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00222": { "value": "
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Trade receivables
4,280
4,071
Expected credit loss on trade receivables
(52)
(48)
Prepayments
244
225
Other short-term receivables
268
224
Total
4,740
4,472
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00223": { "value": "15. Cash and cash equivalents
The balance of the Group\u2019s cash and cash equivalents as at 30 April 2025 and 30 April 2024 comprises of cash in banks. The credit rating
of banks the Group holds its cash and cash equivalents varies from Aa2 to Baa2 as per Moody\u2019s ratings.
As at 30 April 2025 and 30 April 2024, there are no restrictions on cash in Group\u2019s bank accounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00224": { "value": "16. Equity \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Share capital
Share premium
\u00a0
Number
amount
amount
\u00a0
of shares
(\u20ac thousands)
(\u20ac thousands)
Balance as at 30 April 2023
496,963,165
5,783
-
Purchase and cancellation of own shares
(8,018,738)
(93)
-
Balance as at 30 April 2024
488,944,427
5,690
-
Purchase and cancellation of own shares
(4,591,748)
(54)
-
Balance as at 30 April 2025
484,352,679
5,636
-
\n
Included within shares in issue at 30 April 2025 are 3,137,381 (3,355,682 as at 30 April 2024) shares held by the Employee Bene\ufb01t Trust
(\u201cEBT\u201d) (note 17).", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00225": { "value": "17. Own shares held \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Shares held by EBT
\u00a0
Amount
\u00a0
\u00a0
(\u20ac thousands)
Number
Balance as at 30 April 2023
6,252
3,600,000
Exercise of share options
(398)
(244,318)
Balance as at 30 April 2024
5,854
3,355,682
Purchase of shares for performance share plan
2,363
800,000
Exercise of share options
(1,657)
(1,018,301)
Balance as at 30 April 2025
6,560
3,137,381
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00226": { "value": "18. Dividends
Dividends paid by the Company were as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
2023 \ufb01nal dividend
-
8,359
2024 interim dividend
-
4,893
2024 \ufb01nal dividend
10,105
-
2025 interim dividend
5,775
-
Total
15,880
13,252
\n
Total dividends per share for the periods to which they relate are:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(\u20ac cents per share)
(\u20ac cents per share)
2024 interim dividend
-
1.0
2024 \ufb01nal dividend
-
2.1
2025 interim dividend
1.2
-
2025 \ufb01nal dividend
2.6
-
Total
3.8
3.1
\n
The proposed \ufb01nal dividend for the year ended 30 April 2025 of 2.6 \u20ac cents per share is subject to approval by Company shareholders at
the Annual General Meeting (\"AGM\") and hence has not been included as a liability in the \ufb01nancial statements. The 2025 \ufb01nal dividend
will be paid on 17 October 2025 to shareholders on the register at the close of business on 12 September 2025 and the payment will
comprise approximately \u20ac12,500 thousand of cash.
The Directors intend to return one third of Adjusted net income (as de\ufb01ned and reconciled in note 4) each year via an interim and \ufb01nal
dividend, split one third and two thirds, respectively. Adjusted net income (as reconciled in note 4) for 2025 was \u20ac54,387 thousand
(\u20ac44,992 in 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00227": { "value": "19. Loans and borrowings
Non-current liabilities
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Bank loan
24,527
49,122
Lease liabilities
563
819
\u00a0
25,090
49,941
\u00a0
2025
2024
Current liabilities
(\u20ac thousands)
(\u20ac thousands)
Bank loan
8
93
Lease liabilities
262
263
\u00a0
270
356
\n
Bank loan:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Amount
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
at the end of the year
\u00a0
Year end
Maturity
Loan currency
Effective interest rate
(\u20ac thousands)
Bank Loan
30 April 2024
2026 July
\u20ac
5.59%
49,215
Bank Loan
30 April 2025
2026 July
\u20ac
5.24%
24,535
\n
As at 30 April 2025 the undrawn revolving credit facility amounted to \u20ac10,000 thousand (\u20ac10,000 thousand as at 30 April 2024).
The loan agreement requires semi-annual compliance with the Total Leverage Ratio covenant, measured at the period-ends in October
and April. Total Leverage Ratio is calculated as Net Debt over last twelve months (LTM) of EBITDA and shall not exceed 5.50:1. As at 30
April 2025 and 30 April 2024, the Group complied with the covenant prescribed in the loan agreement.
As per the same agreement, the interest margin for each facility is tied to the Total Leverage Ratio at each interest calculation date
on a semi-annual basis. The interest rate margin is 1.75% when the leverage ratio is equal or below 2.5, and gradually increases when
leverage ratio increases. The interest rate margin applicable to the Group was 1.75% for both the term loan and the revolving credit
facility for the years ended 30 April 2025 and 30 April 2024.
The following pledges and securities were granted as of 30 April 2025 and 30 April 2024: group companies shares. The carrying amount
of pledged assets is as follows:
Pledged assets
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Group companies shares
1
332,227
332,227
\u00a0
332,227
332,227
\n
Reconciliation of movements of liabilities to cash\ufb02ows arising from \ufb01nancing activities
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Borrowings
Lease liabilities
Total
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Balance as at 30 April 2023
68,896
797
69,693
Changes from \ufb01nancing cash flows
\u00a0 \u00a0 \u00a0
- Repayment of borrowings
(20,000)
-
(20,000)
- Payment of lease liabilities
-
(305)
(305)
Total changes from \ufb01nancing cash \ufb02ows
(20,000)
(305)
(20,305)
Other liability related changes
\u00a0 \u00a0 \u00a0
- New leases and lease reassessments
-
593
593
- Lease disposal
-
(3)
(3)
- Interest expenses
3,516
38
3,554
- Interest paid
(3,197)
(38)
(3,235)
Total other liability related changes
319
590
909
Balance as at 30 April 2024
49,215
1,082
50,297
\n
1
As de\ufb01ned in the loan agreement, the pledged assets include the shares held by Group companies (see the full list of subsidiaries in note 26):
\u2022
the shares of UAB Antler Group that are held by BCG Holdco Limited;
\u2022
the shares of Baltics Classi\ufb01eds Group O\u00dc and UAB Diginet LTU that are held by UAB Antler Group;
\u2022
the shares of AllePal O\u00dc that are held by Baltics Classi\ufb01eds Group O\u00dc.
\u2022
own shares held by AllePal O\u00dc.
Balance as at 30 April 2024
49,215
1,082
50,297
Changes from \ufb01nancing cash flows
\u00a0 \u00a0 \u00a0
- Repayment of borrowings
(25,000)
-
(25,000)
- Payment of lease liabilities
-
(265)
(265)
Total changes from \ufb01nancing cash \ufb02ows
(25,000)
(265)
(25,265)
Other liability related changes
\u00a0 \u00a0 \u00a0
- New leases and lease reassessments
-
8
8
- Interest expenses
2,526
46
2,572
- Interest paid
(2,206)
(46)
(2,252)
Total other liability related changes
320
8
328
Balance as at 30 April 2025
24,535
825
25,360
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00228": { "value": "Reconciliation of movements of liabilities to cash\ufb02ows arising from \ufb01nancing activities \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Borrowings
Lease liabilities
Total
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Balance as at 30 April 2023
68,896
797
69,693
Changes from \ufb01nancing cash flows
\u00a0 \u00a0 \u00a0
- Repayment of borrowings
(20,000)
-
(20,000)
- Payment of lease liabilities
-
(305)
(305)
Total changes from \ufb01nancing cash \ufb02ows
(20,000)
(305)
(20,305)
Other liability related changes
\u00a0 \u00a0 \u00a0
- New leases and lease reassessments
-
593
593
- Lease disposal
-
(3)
(3)
- Interest expenses
3,516
38
3,554
- Interest paid
(3,197)
(38)
(3,235)
Total other liability related changes
319
590
909
Balance as at 30 April 2024
49,215
1,082
50,297
\n
Balance as at 30 April 2024
49,215
1,082
50,297
Changes from \ufb01nancing cash flows
\u00a0 \u00a0 \u00a0
- Repayment of borrowings
(25,000)
-
(25,000)
- Payment of lease liabilities
-
(265)
(265)
Total changes from \ufb01nancing cash \ufb02ows
(25,000)
(265)
(25,265)
Other liability related changes
\u00a0 \u00a0 \u00a0
- New leases and lease reassessments
-
8
8
- Interest expenses
2,526
46
2,572
- Interest paid
(2,206)
(46)
(2,252)
Total other liability related changes
320
8
328
Balance as at 30 April 2025
24,535
825
25,360
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00229": { "value": "20. Trade and other payables
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Trade payables
408
399
Accrued expenses
618
437
Payroll related liabilities
1,293
1,134
Other tax
1,818
1,668
Customer credit balances
2,189
2,398
Other payables
15
224
\u00a0
6,341
6,260
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00230": { "value": "
\u00a0
2025
2024
\u00a0
(\u20ac thousands)
(\u20ac thousands)
Trade payables
408
399
Accrued expenses
618
437
Payroll related liabilities
1,293
1,134
Other tax
1,818
1,668
Customer credit balances
2,189
2,398
Other payables
15
224
\u00a0
6,341
6,260
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00231": { "value": "21. Financial risk management
In its activities, the Group is exposed to various \ufb01nancial risks: market risk (including interest rate risk), credit risk and liquidity risk. The
Directors are responsible for creation and control of overall risk management policy in the Group.
Risk management policies are established to identify and analyse the risks faced by the Group, and to set appropriate risk limits and
controls. Risk management policies and systems are reviewed on a regular basis to re\ufb02ect changes in the market conditions and
the Group\u2018s activities. The Group, through its training and management standards and procedures, aims to develop a disciplined and
constructive control environment in which all employees understand their roles and obligations. From time to time, the Group may use
derivative \ufb01nancial instruments in order to hedge against certain risks.
The note below presents information about the Group\u2019s exposure to each of the above risks, the Group\u2019s objectives, policies and
processes for measuring and managing the risk, and the Group\u2019s management of capital.
a) Credit risk
Credit risk is the risk of Group's \ufb01nancial loss if a customer or counterparty fails to comply with contractual obligations. Credit risk is
controlled by applying credit limits depending on the risk pro\ufb01le of the customer and monitoring debt collection procedures.
The carrying amount of \ufb01nancial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting
date was as follows:
\u00a0 \u00a0
2025
2024
\u00a0
Note
(\u20ac thousands)
(\u20ac thousands)
Trade receivables
14
4,228
4,023
Other short-term receivables
14
268
224
Cash and cash equivalents
15
23,606
24,857
\u00a0 \u00a0
28,102
29,104
\n
The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. However, management also
considers the factors that may in\ufb02uence the credit risk of its customer base, including the default risk associated with the industry and
country in which customers operate.
Credit risk related to loans receivable is managed by monitoring counterparty\u2019s pro\ufb01tability and their cash \ufb02ow projections. Credit risk
related to cash and cash equivalent balances is managed by monitoring credit ratings of the Group\u2019s banks.
Expected credit loss assessment for trade receivables
The Group allocates each exposure to a credit risk grade based on data that is determined to be predictive of the risk of loss (including
but not limited to external ratings, audited consolidated \ufb01nancial statements, management accounts, cash \ufb02ow projections and
available press information about customers) and applying experienced credit judgement.
Credit risk grades are de\ufb01ned using qualitative and quantitative factors that are indicative of the risk of default and are aligned to
external credit rating de\ufb01nitions from agencies.
An ECL rate is calculated based on delinquency status and actual credit loss experience over the past three years. These rates are
multiplied by scalar factors to re\ufb02ect differences between economic conditions during the period over which the historical data has
been collected, current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables.
The trade receivables do not have a signi\ufb01cant \ufb01nancing component. The Group\u2019s credit terms on sales to business customers are 7-60
days from receipt of the invoice by the customer. For sales to private customers, the Group collects payments instantly at the time of
the transaction and is not exposed to credit risk.
The Group applies the simpli\ufb01ed approach for trade receivables.
The Group has elected to use a provision matrix to calculate lifetime ECLs, which is based on:
\u2022
Historical default rates over the expected life of trade receivables
\u2022
Adjustment for forward-looking estimates
Impairment allowance analysis:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
30 April 2025
30 April 2024
\u00a0 \u00a0
Trade
Impairment
\u00a0
Trade
Impairment
\u00a0 \u00a0
receivables
allowance
\u00a0
receivables
allowance
\u00a0
ECL rate
(\u20ac thousands)
(\u20ac thousands)
ECL rate
(\u20ac thousands)
(\u20ac thousands)
Not past due
(0.1%)
3,434
(3)
(0.1%)
3,161
(3)
1 \u2013 30 days past due
(0.4%)
402
(1)
(0.5%)
492
(2)
31 \u2013 60 days past due
(1.9%)
110
(2)
(2.1%)
127
(3)
61 \u2013 90 days past due
(5.0%)
29
(1)
(5.7%)
48
(3)
> 90 days past due
(14.7%)
305
(45)
(15.4%)
243
(37)
\u00a0
(1.2%)
4,280
(52)
(1.2%)
4,071
(48)
\n
For the movement in impairment allowance see note 14.
b) Liquidity risk
Liquidity risk is the risk that the Group will encounter di\ufb03culty in meeting the obligations associated with its \ufb01nancial liabilities that
are settled by delivering cash or another \ufb01nancial asset. The Group\u2019s approach to managing liquidity is to ensure, as far as possible,
that it will always have su\ufb03cient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring
unacceptable losses or risking damage to the Group\u2019s reputation.
The Group\u2018s policy is to maintain su\ufb03cient amounts of cash and cash equivalents via operations, borrowings and credit facilities to
meet its commitments at a given date. This policy excludes the potential impact of extreme circumstances that cannot be reasonably
predicted, such as natural disasters.
Cash \ufb02ow budgeting is performed by the Group\u2019s management and the Group\u2019s liquidity requirements are monitored to ensure it has
su\ufb03cient cash to meet operational needs.
The Group has an outstanding loan of \u20ac25,000 thousand and an access to a revolving credit facility with the current lender at a total of
\u20ac10,000 thousand. All of the commitment matures in July 2026. The undrawn revolving credit facility amounted to \u20ac10,000 thousand.
The covenant of these credit facilities are discussed in note 19.
The table below summarises the remaining contractual maturities of \ufb01nancial liabilities as at 30 April of 2025, including estimated
interest payments:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying
Contractual
\u00a0 \u00a0 \u00a0
More than
Financial
amount
cash \ufb02ows
Up to 1 year
1-2 years
2-5 years
5 years
liabilities
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Bank loan
24,535
(26,257)
(1,041)
(25,216)
-
-
Lease liabilities
825
(1,001)
(299)
(295)
(407)
-
Trade payables
408
(408)
(408)
-
-
-
Other payables
2,822
(2,822)
(2,822)
-
-
-
\u00a0
28,590
(30,488)
(4,570)
(25,511)
(407)
-
The table below summarises the remaining contractual maturities of the Group\u2019s \ufb01nancial liabilities as at 30 April of 2024, including
estimated interest payments:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Financial
Carrying
Contractual
\u00a0 \u00a0 \u00a0
More than
liabilities
amount
cash \ufb02ows
Up to 1 year
1-2 years
2-5 years
5 years
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Bank loan
49,215
(56,371)
(2,896)
(2,881)
(50,594)
-
Lease liabilities
1,082
(1,313)
(317)
(294)
(654)
(48)
Trade payables
399
(399)
(399)
-
-
-
Other payables
2,622
(2,622)
(2,622)
-
-
-
\u00a0
53,318
(60,705)
(6,234)
(3,175)
(51,248)
(48)
\n
c) Market risk
Market risk is the risk that changes in market prices - such as foreign exchange rates and interest rates - will affect the Group's income
or the value of its holdings of \ufb01nancial instruments. The objective of market risk management is to manage and control market risk
exposures within acceptable parameters, while optimising the return.
i) Currency risk
Euro is the functional currency of each legal entity comprising the Group, as well as the Group\u2019s reporting currency. The Group is exposed
to currency risk on purchases that are denominated in a currency other than Euro.
The Group is not using any \ufb01nancial instruments to hedge against the foreign currency exchange risk.
As at 30 April 2025 and 30 April 2024, the Group had no signi\ufb01cant monetary assets and liabilities denominated in other currencies.
ii) Interest rate risk
The Group\u2019s income and operating cash \ufb02ows are substantially independent of changes in market interest rates. The Group has no
signi\ufb01cant interest-bearing assets.
At the reporting date, the interest rate pro\ufb01le of the Group\u2019s interest-bearing \ufb01nancial instruments was as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Carrying amount
(\u20ac thousands)
(\u20ac thousands)
Instruments with a variable interest rate
\u00a0 \u00a0
Bank loan
24,527
49,122
\u00a0
24,527
49,122
\n
Cash \ufb02ow sensitivity analysis for variable rate instruments
A reasonably possible change of 100 basis points in interest rates at the reporting date would have increased (decreased) equity and
pro\ufb01t or loss by the amounts shown below. The analysis assumes that all other variables remain constant.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
2025
\u00a0
Impact of \ufb01nancial instruments on pro\ufb01t before tax
\u00a0 \u00a0
Impact to \ufb01nance costs
\u00a0
Impact to \ufb01nance costs
Financial instruments by class
Increase
(\u20ac thousands)
Decrease
(\u20ac thousands)
Variable rate instruments
+100 bp
(250)
-100 bp
250
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
2024
\u00a0
Impact of \ufb01nancial instruments on pro\ufb01t before tax
\u00a0 \u00a0
Impact to \ufb01nance costs
\u00a0
Impact to \ufb01nance costs
Financial instruments by class
Increase
(\u20ac thousands)
Decrease
(\u20ac thousands)
Variable rate instruments
+100 bp
(500)
-100 bp
500
\n
d) Capital management
Equity in combination with net debt is considered to be capital for capital management purposes. The Group\u2019s policy is to maintain
the con\ufb01dence of creditors and the market, to fund business development opportunities in the future and comply with external capital
requirements.
e) Fair value of \ufb01nancial instruments
The Group\u2019s principal \ufb01nancial instruments not carried at fair value are trade and other receivables, trade and other payables, non-
current and current borrowings.
The management of the Group is of the opinion that carrying amount of trade and other receivables, trade and other payables is a
reasonable approximation of fair value due to their short-term nature.
Based on the discounted cash \ufb02ow analysis performed, management considers that the borrowings carrying amount is a reasonable
approximation of fair value. The discounted cash \ufb02ow analysis was performed using a market rate of interest and principal payments
discounted to a present value using interest rate as a discount rate.
A number of the Group\u2019s accounting policies and disclosures require determination of fair value, for both \ufb01nancial and non-\ufb01nancial
assets and liabilities.
Fair value hierarchy
When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are
categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:
Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices).
Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Below listed are \ufb01nancial assets and \ufb01nancial liabilities categorised into different levels in a fair value hierarchy:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2025
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,496
-
-
-
-
Cash and cash equivalents
23,606
-
-
-
-
Loans and borrowings
(24,535)
-
(24,535)
-
(24,535)
Trade and other payables
(5,048)
-
-
-
-
\u00a0
(1,481)
-
(24,535)
-
(24,535)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2024
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,247
-
-
-
-
Cash and cash equivalents
24,857
-
-
-
-
Loans and borrowings
(49,215)
-
(49,215)
-
(49,215)
Trade and other payables
(5,126)
-
-
-
-
\u00a0
(25,237)
-
(49,215)
-
(49,215)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00232": { "value": "a) Credit risk
Credit risk is the risk of Group's \ufb01nancial loss if a customer or counterparty fails to comply with contractual obligations. Credit risk is
controlled by applying credit limits depending on the risk pro\ufb01le of the customer and monitoring debt collection procedures.
The carrying amount of \ufb01nancial assets represents the maximum credit exposure. The maximum exposure to credit risk at the reporting
date was as follows:
\u00a0 \u00a0
2025
2024
\u00a0
Note
(\u20ac thousands)
(\u20ac thousands)
Trade receivables
14
4,228
4,023
Other short-term receivables
14
268
224
Cash and cash equivalents
15
23,606
24,857
\u00a0 \u00a0
28,102
29,104
\n
The Group\u2019s exposure to credit risk is in\ufb02uenced mainly by the individual characteristics of each customer. However, management also
considers the factors that may in\ufb02uence the credit risk of its customer base, including the default risk associated with the industry and
country in which customers operate.
Credit risk related to loans receivable is managed by monitoring counterparty\u2019s pro\ufb01tability and their cash \ufb02ow projections. Credit risk
related to cash and cash equivalent balances is managed by monitoring credit ratings of the Group\u2019s banks.
Expected credit loss assessment for trade receivables
The Group allocates each exposure to a credit risk grade based on data that is determined to be predictive of the risk of loss (including
but not limited to external ratings, audited consolidated \ufb01nancial statements, management accounts, cash \ufb02ow projections and
available press information about customers) and applying experienced credit judgement.
Credit risk grades are de\ufb01ned using qualitative and quantitative factors that are indicative of the risk of default and are aligned to
external credit rating de\ufb01nitions from agencies.
An ECL rate is calculated based on delinquency status and actual credit loss experience over the past three years. These rates are
multiplied by scalar factors to re\ufb02ect differences between economic conditions during the period over which the historical data has
been collected, current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables.
The trade receivables do not have a signi\ufb01cant \ufb01nancing component. The Group\u2019s credit terms on sales to business customers are 7-60
days from receipt of the invoice by the customer. For sales to private customers, the Group collects payments instantly at the time of
the transaction and is not exposed to credit risk.
The Group applies the simpli\ufb01ed approach for trade receivables.
The Group has elected to use a provision matrix to calculate lifetime ECLs, which is based on:
\u2022
Historical default rates over the expected life of trade receivables
\u2022
Adjustment for forward-looking estimates
Impairment allowance analysis:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
30 April 2025
30 April 2024
\u00a0 \u00a0
Trade
Impairment
\u00a0
Trade
Impairment
\u00a0 \u00a0
receivables
allowance
\u00a0
receivables
allowance
\u00a0
ECL rate
(\u20ac thousands)
(\u20ac thousands)
ECL rate
(\u20ac thousands)
(\u20ac thousands)
Not past due
(0.1%)
3,434
(3)
(0.1%)
3,161
(3)
1 \u2013 30 days past due
(0.4%)
402
(1)
(0.5%)
492
(2)
31 \u2013 60 days past due
(1.9%)
110
(2)
(2.1%)
127
(3)
61 \u2013 90 days past due
(5.0%)
29
(1)
(5.7%)
48
(3)
> 90 days past due
(14.7%)
305
(45)
(15.4%)
243
(37)
\u00a0
(1.2%)
4,280
(52)
(1.2%)
4,071
(48)
\nFor the movement in impairment allowance see note 14.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00233": { "value": "Expected credit loss assessment for trade receivables
The Group allocates each exposure to a credit risk grade based on data that is determined to be predictive of the risk of loss (including
but not limited to external ratings, audited consolidated \ufb01nancial statements, management accounts, cash \ufb02ow projections and
available press information about customers) and applying experienced credit judgement.
Credit risk grades are de\ufb01ned using qualitative and quantitative factors that are indicative of the risk of default and are aligned to
external credit rating de\ufb01nitions from agencies.
An ECL rate is calculated based on delinquency status and actual credit loss experience over the past three years. These rates are
multiplied by scalar factors to re\ufb02ect differences between economic conditions during the period over which the historical data has
been collected, current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables.
The trade receivables do not have a signi\ufb01cant \ufb01nancing component. The Group\u2019s credit terms on sales to business customers are 7-60
days from receipt of the invoice by the customer. For sales to private customers, the Group collects payments instantly at the time of
the transaction and is not exposed to credit risk.
The Group applies the simpli\ufb01ed approach for trade receivables.
The Group has elected to use a provision matrix to calculate lifetime ECLs, which is based on:
\u2022
Historical default rates over the expected life of trade receivables
\u2022
Adjustment for forward-looking estimates
Impairment allowance analysis:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
30 April 2025
30 April 2024
\u00a0 \u00a0
Trade
Impairment
\u00a0
Trade
Impairment
\u00a0 \u00a0
receivables
allowance
\u00a0
receivables
allowance
\u00a0
ECL rate
(\u20ac thousands)
(\u20ac thousands)
ECL rate
(\u20ac thousands)
(\u20ac thousands)
Not past due
(0.1%)
3,434
(3)
(0.1%)
3,161
(3)
1 \u2013 30 days past due
(0.4%)
402
(1)
(0.5%)
492
(2)
31 \u2013 60 days past due
(1.9%)
110
(2)
(2.1%)
127
(3)
61 \u2013 90 days past due
(5.0%)
29
(1)
(5.7%)
48
(3)
> 90 days past due
(14.7%)
305
(45)
(15.4%)
243
(37)
\u00a0
(1.2%)
4,280
(52)
(1.2%)
4,071
(48)
For the movement in impairment allowance see note 14.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00234": { "value": "b) Liquidity risk
Liquidity risk is the risk that the Group will encounter di\ufb03culty in meeting the obligations associated with its \ufb01nancial liabilities that
are settled by delivering cash or another \ufb01nancial asset. The Group\u2019s approach to managing liquidity is to ensure, as far as possible,
that it will always have su\ufb03cient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring
unacceptable losses or risking damage to the Group\u2019s reputation.
The Group\u2018s policy is to maintain su\ufb03cient amounts of cash and cash equivalents via operations, borrowings and credit facilities to
meet its commitments at a given date. This policy excludes the potential impact of extreme circumstances that cannot be reasonably
predicted, such as natural disasters.
Cash \ufb02ow budgeting is performed by the Group\u2019s management and the Group\u2019s liquidity requirements are monitored to ensure it has
su\ufb03cient cash to meet operational needs.
The Group has an outstanding loan of \u20ac25,000 thousand and an access to a revolving credit facility with the current lender at a total of
\u20ac10,000 thousand. All of the commitment matures in July 2026. The undrawn revolving credit facility amounted to \u20ac10,000 thousand.
The covenant of these credit facilities are discussed in note 19.
The table below summarises the remaining contractual maturities of \ufb01nancial liabilities as at 30 April of 2025, including estimated
interest payments:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying
Contractual
\u00a0 \u00a0 \u00a0
More than
Financial
amount
cash \ufb02ows
Up to 1 year
1-2 years
2-5 years
5 years
liabilities
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Bank loan
24,535
(26,257)
(1,041)
(25,216)
-
-
Lease liabilities
825
(1,001)
(299)
(295)
(407)
-
Trade payables
408
(408)
(408)
-
-
-
Other payables
2,822
(2,822)
(2,822)
-
-
-
\u00a0
28,590
(30,488)
(4,570)
(25,511)
(407)
-
The table below summarises the remaining contractual maturities of the Group\u2019s \ufb01nancial liabilities as at 30 April of 2024, including
estimated interest payments:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Financial
Carrying
Contractual
\u00a0 \u00a0 \u00a0
More than
liabilities
amount
cash \ufb02ows
Up to 1 year
1-2 years
2-5 years
5 years
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Bank loan
49,215
(56,371)
(2,896)
(2,881)
(50,594)
-
Lease liabilities
1,082
(1,313)
(317)
(294)
(654)
(48)
Trade payables
399
(399)
(399)
-
-
-
Other payables
2,622
(2,622)
(2,622)
-
-
-
\u00a0
53,318
(60,705)
(6,234)
(3,175)
(51,248)
(48)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00235": { "value": "c) Market risk
Market risk is the risk that changes in market prices - such as foreign exchange rates and interest rates - will affect the Group's income
or the value of its holdings of \ufb01nancial instruments. The objective of market risk management is to manage and control market risk
exposures within acceptable parameters, while optimising the return.
i) Currency risk
Euro is the functional currency of each legal entity comprising the Group, as well as the Group\u2019s reporting currency. The Group is exposed
to currency risk on purchases that are denominated in a currency other than Euro.
The Group is not using any \ufb01nancial instruments to hedge against the foreign currency exchange risk.
As at 30 April 2025 and 30 April 2024, the Group had no signi\ufb01cant monetary assets and liabilities denominated in other currencies.
ii) Interest rate risk
The Group\u2019s income and operating cash \ufb02ows are substantially independent of changes in market interest rates. The Group has no
signi\ufb01cant interest-bearing assets.
At the reporting date, the interest rate pro\ufb01le of the Group\u2019s interest-bearing \ufb01nancial instruments was as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Carrying amount
(\u20ac thousands)
(\u20ac thousands)
Instruments with a variable interest rate
\u00a0 \u00a0
Bank loan
24,527
49,122
\u00a0
24,527
49,122
\n
Cash \ufb02ow sensitivity analysis for variable rate instruments
A reasonably possible change of 100 basis points in interest rates at the reporting date would have increased (decreased) equity and
pro\ufb01t or loss by the amounts shown below. The analysis assumes that all other variables remain constant.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
2025
\u00a0
Impact of \ufb01nancial instruments on pro\ufb01t before tax
\u00a0 \u00a0
Impact to \ufb01nance costs
\u00a0
Impact to \ufb01nance costs
Financial instruments by class
Increase
(\u20ac thousands)
Decrease
(\u20ac thousands)
Variable rate instruments
+100 bp
(250)
-100 bp
250
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
2024
\u00a0
Impact of \ufb01nancial instruments on pro\ufb01t before tax
\u00a0 \u00a0
Impact to \ufb01nance costs
\u00a0
Impact to \ufb01nance costs
Financial instruments by class
Increase
(\u20ac thousands)
Decrease
(\u20ac thousands)
Variable rate instruments
+100 bp
(500)
-100 bp
500
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00236": { "value": "d) Capital management
Equity in combination with net debt is considered to be capital for capital management purposes. The Group\u2019s policy is to maintain
the con\ufb01dence of creditors and the market, to fund business development opportunities in the future and comply with external capital
requirements.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00237": { "value": "e) Fair value of \ufb01nancial instruments
The Group\u2019s principal \ufb01nancial instruments not carried at fair value are trade and other receivables, trade and other payables, non-
current and current borrowings.
The management of the Group is of the opinion that carrying amount of trade and other receivables, trade and other payables is a
reasonable approximation of fair value due to their short-term nature.
Based on the discounted cash \ufb02ow analysis performed, management considers that the borrowings carrying amount is a reasonable
approximation of fair value. The discounted cash \ufb02ow analysis was performed using a market rate of interest and principal payments
discounted to a present value using interest rate as a discount rate.
A number of the Group\u2019s accounting policies and disclosures require determination of fair value, for both \ufb01nancial and non-\ufb01nancial
assets and liabilities.
Fair value hierarchy
When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are
categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:
Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices).
Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Below listed are \ufb01nancial assets and \ufb01nancial liabilities categorised into different levels in a fair value hierarchy:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2025
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,496
-
-
-
-
Cash and cash equivalents
23,606
-
-
-
-
Loans and borrowings
(24,535)
-
(24,535)
-
(24,535)
Trade and other payables
(5,048)
-
-
-
-
\u00a0
(1,481)
-
(24,535)
-
(24,535)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2024
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,247
-
-
-
-
Cash and cash equivalents
24,857
-
-
-
-
Loans and borrowings
(49,215)
-
(49,215)
-
(49,215)
Trade and other payables
(5,126)
-
-
-
-
\u00a0
(25,237)
-
(49,215)
-
(49,215)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00302": { "value": "e) Fair value of \ufb01nancial instruments
The Group\u2019s principal \ufb01nancial instruments not carried at fair value are trade and other receivables, trade and other payables, non-
current and current borrowings.
The management of the Group is of the opinion that carrying amount of trade and other receivables, trade and other payables is a
reasonable approximation of fair value due to their short-term nature.
Based on the discounted cash \ufb02ow analysis performed, management considers that the borrowings carrying amount is a reasonable
approximation of fair value. The discounted cash \ufb02ow analysis was performed using a market rate of interest and principal payments
discounted to a present value using interest rate as a discount rate.
A number of the Group\u2019s accounting policies and disclosures require determination of fair value, for both \ufb01nancial and non-\ufb01nancial
assets and liabilities.
Fair value hierarchy
When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are
categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:
Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices).
Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00238": { "value": "e) Fair value of \ufb01nancial instruments
The Group\u2019s principal \ufb01nancial instruments not carried at fair value are trade and other receivables, trade and other payables, non-
current and current borrowings.
The management of the Group is of the opinion that carrying amount of trade and other receivables, trade and other payables is a
reasonable approximation of fair value due to their short-term nature.
Based on the discounted cash \ufb02ow analysis performed, management considers that the borrowings carrying amount is a reasonable
approximation of fair value. The discounted cash \ufb02ow analysis was performed using a market rate of interest and principal payments
discounted to a present value using interest rate as a discount rate.
A number of the Group\u2019s accounting policies and disclosures require determination of fair value, for both \ufb01nancial and non-\ufb01nancial
assets and liabilities.
Fair value hierarchy
When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are
categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:
Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices).
Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Below listed are \ufb01nancial assets and \ufb01nancial liabilities categorised into different levels in a fair value hierarchy:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2025
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,496
-
-
-
-
Cash and cash equivalents
23,606
-
-
-
-
Loans and borrowings
(24,535)
-
(24,535)
-
(24,535)
Trade and other payables
(5,048)
-
-
-
-
\u00a0
(1,481)
-
(24,535)
-
(24,535)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2024
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,247
-
-
-
-
Cash and cash equivalents
24,857
-
-
-
-
Loans and borrowings
(49,215)
-
(49,215)
-
(49,215)
Trade and other payables
(5,126)
-
-
-
-
\u00a0
(25,237)
-
(49,215)
-
(49,215)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00239": { "value": "Fair value hierarchy
When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are
categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:
Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices).
Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Below listed are \ufb01nancial assets and \ufb01nancial liabilities categorised into different levels in a fair value hierarchy:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2025
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,496
-
-
-
-
Cash and cash equivalents
23,606
-
-
-
-
Loans and borrowings
(24,535)
-
(24,535)
-
(24,535)
Trade and other payables
(5,048)
-
-
-
-
\u00a0
(1,481)
-
(24,535)
-
(24,535)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Carrying amount
Level 1
Level 2
Level 3
Total
2024
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Trade and other receivables
4,247
-
-
-
-
Cash and cash equivalents
24,857
-
-
-
-
Loans and borrowings
(49,215)
-
(49,215)
-
(49,215)
Trade and other payables
(5,126)
-
-
-
-
\u00a0
(25,237)
-
(49,215)
-
(49,215)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00240": { "value": "22. Related party transactions
On 17 July 2024 the Company purchased 4.2 million of its own shares at a price of \u00a32.47 (\u20ac2.94) per share from ANTLER EquityCo S.\u00e0.r.l.
which is controlled by funds advised by Apax Partners LLP (1.5 million shares at a price of \u00a32.06 (\u20ac2.40) per share was purchased from
ANTLER EquityCo S.\u00e0.r.l. on 22 January 2024). The transaction was executed as an off-market purchase for which the Company was
granted approval by its shareholders at its Annual General Meeting held on 27 September 2023. Through the same placing, ANTLER
EquityCo S.\u00e0.r.l. also sold the rest of its shareholding in the Company that represented a full exit by ANTLER EquityCo S.\u00e0.r.l. of its
position in the Company. As a result ANTLER EquityCo S.\u00e0.r.l. is no longer considered a related party to the Company.
Apart from the above and the remuneration of key management personnel (see note 23), including share option awards under PSP
scheme (see note 24), during the year ended 30 April 2025 and the year ended 30 April 2024, there were no other transactions with
related parties outside the consolidated Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00241": { "value": "23. Remuneration of key management personnel and other
payments
Key management personnel comprises 3 Executive Directors (CEO, CFO, COO), 6 Non-Executive Directors, Development Director and
Directors of Group companies. Remuneration of key management personnel in the reporting year, including social security and related
accruals, amounted to \u20ac1,961 thousand
1
for the year ended 30 April 2025 and \u20ac1,610 thousand for the year ended 30 April 2024. Share-
based payments amounted to \u20ac1,535 thousand for the year ended 30 April 2025 and \u20ac1,666 thousand for the year ended 30 April 2024.
During the year ended 30 April 2025 the Executive Directors of the Group were granted a set number of share options under the PSP
scheme. See note 24 for further detail.
During the year ended 30 April 2025 and 30 April 2024, key management personnel of the Group did not receive any loans, guarantees,
no other payments or property transfers occurred and no pension or retirement bene\ufb01ts were paid.
Directors' remuneration is detailed in the Remuneration report on page 70.
1
Remuneration of key management personnel for the year ended 30 April 2025 also includes \u20ac38 thousand dividend equivalents that relate to PSP scheme share options vested
during the year ended 30 April 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00242": { "value": "24. Share-based payments
Performance Share Plan
The Group currently operates a Performance Share Plan (PSP) that is subject to a service and a non-market performance condition.
Such conditions are not taken into account in the fair value of the service received. The fair value of services received in return for share-
based incentives is measured by reference to the fair value of share-based incentives granted. The estimate of the fair value of the PSP
is measured using Black-Scholes pricing model.
The total charge in the period relating to the PSP scheme was \u20ac1,877 thousand (\u20ac2,165 thousand in the year ended 30 April 2024).
During the year, the Directors in o\ufb03ce in total had \u20ac2,626 thousand gains (2024: \u20acnil) arising on the exercise of share-based incentive
awards.
The PSP plan consists of share options for Executive Directors and certain key employees with a vesting period of 3 years.
If the options remain unexercised after a period of 10 years from the date of grant, the options expire. Furthermore, options are forfeited
if the employee leaves the Group before the options vest, unless under exceptional circumstances.
On 8 July 2024, the Group awarded 794,118 share options under the PSP scheme. These awards have a 3-year service condition and
performance condition which is measured by reference to the Group's earnings per share in the year ended 30 April 2027.
The fair value of the award granted in July 2024 was determined to be \u20ac2.85 per option using a Black-Scholes pricing model. The
resulting share-based payments charge is being spread evenly over the period between the grant date and the vesting date.
The assumptions used in the measurement of the fair value at grant date of the PSP awards are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Share price
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
\u00a0 \u00a0
at grant
Exercise
Expected
Vesting
Risk-free
Dividend
Fair value
Grant
\u00a0
date
price
volatility
period
rate
yield
per option
date
Condition
(\u20ac)
(\u20ac)
(%)
(years)
(%)
(%)
(\u20ac)
27 July
EPS performance condition,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2021
service condition
2.62
0.01
53%
3
(0.20)%
0.78%
2.56
12 July
EPS performance condition,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2022
service condition
1.49
0.01
69%
3
1.37%
1.96%
1.40
5 July
EPS performance condition,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2023
service condition
2.22
0.01
40%
3
2.54%
1.12%
2.14
8 July
EPS performance condition,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2024
service condition
2.95
0.01
45%
3
2.75%
1.05%
2.85
\n
Expected volatility is estimated by considering historic average share price volatility at the grant date.
The number of options outstanding and exercisable as at 30 April 2025 was as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
(number)
(number)
Outstanding at 1 May
3,353,487
2,484,217
Options granted in the year
794,118
1,138,024
Options exercised in the year
(1,018,301)
(244,318)
Options forfeited in the year
-
(24,436)
Outstanding at 30 April
3,129,304
3,353,487
Exercisable at 30 April
-
-
\n
The weighted average market value per ordinary share for options exercised in 2025 was \u20ac3.37 (2024: \u20ac2.45). The weighted average
exercise price for share options outstanding at 30 April 2025 was 1 \u20ac cent (2024: 1 \u20ac cent). The PSP awards outstanding at 30 April 2025
have a weighted average contractual life of 8.1 years (2024: 8.2 years).", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00243": { "value": "25. Enquiries by Competition Authorities
As at 30 April 2025, the Group was subject to ongoing enquiries from Competition Authorities, however the Directors\u2019 view is that the
likelihood of any material out\ufb02ow of resources in respect of these enquiries is remote, and therefore no provision or contingent liability
has been recognised in the \ufb01nancial statements in respect of this matter (no provision or liability at 30 April 2024). The Company
continues to provide updates to previously disclosed Competition Authority enquiry below.
(i) The supervisory proceedings were initiated on 4 February 2022 by the ECA against AllePal O\u00dc, the operator of real estate online
classi\ufb01ed portal, based on the complaint \ufb01led by Reales O\u00dc. Reales O\u00dc had entered into service agreement with AllePal O\u00dc
for the insertion of real estate ads on both of real estate online classi\ufb01ed portals, and according to the complaint, AllePal O\u00dc
unfairly refused to provide the service to Reales O\u00dc by terminating the agreement. According to AllePal O\u00dc, service agreement
was terminated because the claimant used the services to provide real estate ads brokerage or aggregation services and did not
engage in real estate brokerage, for which the real estate online classi\ufb01eds portals are intended. AllePal O\u00dc actively co-operates
with the ECA and provides all necessary information and holds negotiations with Reales O\u00dc in order to develop a suitable contract
and the pricing for the service needed by the claimant. On 15 March 2022, Reales O\u00dc submitted an additional complaint to initiate
additional supervisory proceedings against the AllePal O\u00dc, which alleges that the pricing difference between the prices offered to
the business and private customers indicates the abuse of a dominant position. On 1 April 2022 the ECA decided not to initiate
additional proceedings and investigate the raised question within the ongoing supervisory proceedings. Since October 2022, there
were no updates in the procedure. Based on the Estonian antitrust laws valid as of May 2025, the ongoing supervisory proceedings
cannot lead to any imposition of \ufb01nes to any Group company, however, if Estonian Parliament adopts the new Law on Competition
and if proceedings against the Company are still ongoing on the date of the act taking force, ECA could have the power to impose
a \ufb01ne of 10% of the whole Group's turnover under the new law (should the Competition Authority determine that any incompliant
practice is ongoing). ", "dimensions": { "concept": "bcg:DisclosureOfEnquiriesByCompetitionAuthoritiesTextBlock", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00244": { "value": "26. List of Subsidiaries
Company name
Registered o\ufb03ce
Registration
Activity
Share in
Held
\u00a0 \u00a0
Number
\u00a0
capital
directly?
\u00a0
Highdown House, Yeoman
\u00a0 \u00a0 \u00a0 \u00a0
\u00a0
Way, Worthing, West
\u00a0
Acquiring participa-
\u00a0 \u00a0
BCG Holdco Limited
Sussex, United Kingdom,
13415193
tions
100%
Yes
\u00a0
BN99 3HH
\u00a0\u00a0 \u00a0 \u00a0
UAB Antler Group
V. Nagevi\u010diaus 3, Vilnius,
\u00a0
Management and
\u00a0 \u00a0
\u00a0
Lithuania
305147427
consulting services
100%
No
UAB Diginet LTU
Saltoni\u0161ki\u0173 9B-1, Vilnius,
\u00a0 \u00a0 \u00a0 \u00a0
\u00a0
Lithuania
126222639
Online classi\ufb01eds
100%
No
O\u00dc AllePal
P\u00e4rnu mnt. 141, Tallinn,
\u00a0 \u00a0 \u00a0 \u00a0
\u00a0
Estonia
12209337
Online classi\ufb01eds
100%
No
O\u00dc Kinnisvaraportaal
P\u00e4rnu mnt. 141, Tallinn,
10680295
Online classi\ufb01eds
100%
No
\u00a0
Estonia
\u00a0 \u00a0 \u00a0 \u00a0
O\u00dc VIN Solutions
P\u00e4rnu mnt. 141, Tallinn,
\u00a0 \u00a0 \u00a0 \u00a0
\u00a0
Estonia
14071883
Information services
100%
No
O\u00dc Baltic Classi\ufb01eds Group
P\u00e4rnu mnt. 141, Tallinn,
\u00a0 \u00a0 \u00a0 \u00a0
\u00a0
Estonia
14608656
Online classi\ufb01eds
100%
No
SIA City24
Gustava Zemgala 78 - 1,
\u00a0 \u00a0 \u00a0 \u00a0
\u00a0
R\u012bga, Latvia
40003692375
Online classi\ufb01eds
100%
No
\n
BCG Holdco Limited (registered number 13415193) is exempt from the Companies Act 2006 requirements relating to the audit of its
individual accounts by virtue of section 479A of the Companies Act 2006 as Baltic Classi\ufb01eds Group PLC has guaranteed the subsidiary
company under Section 479C of the Act for the year ended 30 April 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00245": { "value": "27. Business combinations
On 3 March 2025, the Group's subsidiary UAB Diginet LTU acquired Untu.lt portal and customer relationships. No liabilities were acquired.
The acquired assets meet the de\ufb01nition of a business as per IFRS 3 therefore an acquisition accounting exercise was performed.
Untu.lt is a property valuation and broker-lead generation platform in Lithuania which has further expanded our service offering.
For the two months ended 30 April 2025, Untu contributed revenue of \u20ac15 thousand and loss of \u20ac60 thousand to Group\u2019s result. If the
acquisition occurred on 1 May 2024, management estimates that consolidated revenue would have been higher by \u20ac180 thousand and
pro\ufb01t would have been lower by \u20ac48 thousand.
Consideration
\u20ac thousands
Cash
1,000
Total consideration transferred
1,000
Acquisition related costs
\u20ac thousands
Acquisition related costs (legal and due diligence costs) are included in other expenses for the
\u00a0
year ended 30 April 2025
13
\n
Recognised amounts of identi\ufb01able assets acquired:
\u00a0
\u20ac thousands
Domains
700
Relationships with clients
300
Total identi\ufb01able net assets
1,000
Recognised amounts of identi\ufb01able intangible assets acquired and their useful economic lives:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
UEL
\u20ac thousands
Internet domains
10 years
700
Contracts and relationships
5 years
300
Total identi\ufb01able intangible assets
\u00a0
1,000
\n
The relief-from-royalty method and multi-period excess earnings method were used for determination of the fair value of the intangible
assets. The relief-from-royalty method considers the discounted estimated royalty payments that are expected to be avoided as a result
of the internet domains being owned. Fair value of the internet domains amounts to \u20ac700 thousand. The multi-period excess earnings
method considers the present value of net cash \ufb02ows expected to be generated by the customer relationships, by excluding any cash
\ufb02ows related to contributory assets. Fair value of the customer relationships amounts to \u20ac300 thousand.
Goodwill arising from the acquisition has been recognised as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
\u20ac thousands
Consideration transferred
1,000
Fair value of identi\ufb01able net assets
(1,000)
Goodwill
-
\n
Net cash \ufb02ow on acquisition:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
\u20ac thousands
Consideration in cash
1,000
Less cash and cash equivalents of the acquiree
-
Net cash \ufb02ow on acquisition
1,000
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00246": { "value": "28. Subsequent events
There were no subsequent events between 30 April 2025 and the date when the \ufb01nancial statements were authorised for issue that
would require adjustment or disclosure to the \ufb01nancial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00247": { "value": "Company Statement of Financial Position
As at 30 April 2025
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
2025
2024
\u00a0
Notes
(\u20ac thousands)
(\u20ac thousands)
Fixed assets
\u00a0 \u00a0 \u00a0
Investments
4
513,278
511,796
Current assets
\u00a0 \u00a0 \u00a0
Debtors: amounts falling due within one year
5
76,528
103,691
Cash at bank or in hand
6
3,097
3,062
Creditors: amounts falling due within one year
\u00a0 \u00a0 \u00a0
Amounts due to subsidiary undertakings
7
(46,831)
(43,635)
Other creditors
7
(358)
(510)
Net current assets
\u00a0
32,436
62,608
Total assets less current liabilities
\u00a0
545,714
574,404
Capital and reserves
\u00a0 \u00a0 \u00a0
Called up share capital
10
5,636
5,690
Retained earnings
\u00a0
546,452
574,436
Capital redemption reserve
\u00a0
186
132
Own shares held
11
(6,560)
(5,854)
Total Capital and reserves
\u00a0
545,714
574,404
\n
The pro\ufb01t for the year of the Company was \u20ac1,217 thousand (2024: pro\ufb01t \u20ac2,867 thousand).
The accompanying notes form part of these \ufb01nancial statements.
The \ufb01nancial statements of Baltic Classi\ufb01eds Group PLC, Company number 13357598, were approved and authorised for issue by the
board and were signed on its behalf on 2 July 2025.
Justinas \u0160imkus
Director
Baltic Classi\ufb01eds Group PLC
Registered number 13357598
FINANCIAL STATEMENTS
Company Statement of Changes in Equity
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Called up share
\u00a0
Capital
\u00a0 \u00a0
\u00a0
capital
Own shares held
redemption reserve
Retained earnings
Total equity
\u00a0
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
(\u20ac thousands)
Balance at 30 April 2023
5,783
(6,252)
39
602,493
602,063
Pro\ufb01t for the period
-
-
-
2,867
2,867
Other comprehensive income
-
-
-
-
-
Total comprehensive income
-
-
-
2,867
2,867
Transactions with owners:
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Share-based payments
-
-
-
2,165
2,165
Exercise of share options
-
398
-
(395)
3
Purchase of shares for cancellation
(93)
-
93
(19,442)
(19,442)
Dividends paid
-
-
-
(13,252)
(13,252)
Balance at 30 April 2024
5,690
(5,854)
132
574,436
574,404
Pro\ufb01t for the period
-
-
-
1,217
1,217
Other comprehensive income
-
-
-
-
-
Total comprehensive income
-
-
-
1,217
1,217
Transactions with owners:
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Share-based payments
-
-
-
1,877
1,877
Exercise of share options
-
1,657
-
(1,645)
12
Acquisition of treasury shares
-
(2,363)
-
-
(2,363)
Purchase of shares for cancellation
(54)
-
54
(13,553)
(13,553)
Dividends paid
-
-
-
(15,880)
(15,880)
Balance at 30 April 2025
5,636
(6,560)
186
546,452
545,714
Set aside for dividends declared after
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
the reporting period
\u00a0 \u00a0 \u00a0
(12,500)
(12,500)
Total
\u00a0 \u00a0 \u00a0
533,952
533,214
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800I1RPHCFSSQS969", "period": "2024-05-01T00:00:00/2025-05-01T00:00:00" } } } }