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"value": "The Company\u2019s objectives are to: a) Operate the Flour Mill and in general, carry out industrial and commercial business operations regarding the flour industry, cereals, production of animal feed, agricultural products and food products in general, as well as agricultural supplies, fertilizers, etc.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s9__6__16": {
"value": "5.2 The Group Structure The Group\u2019s companies, their addresses and participating percentages as included in the consolidated financial statements, are the following: % Participation Non-Consolidation Title Country Main Activities inspected Method Direct Indirect tax years Production of flour mill LOULIS FOOD INGREDIENTS S.A. Greece - - - 2020 \u2013 2025 products Production of mixtures for Full KENFOOD S.A. Greece the production of bakery 99,996% - 2020 \u2013 2025 Consolidation materials Full LOULIS LOGISTICS SERVICES S.A. Greece Cargo handling services 99,688% - 2020 \u2013 2025 Consolidation LEP ENERGY COMMUNITY COOPERATIVE SOCIETY WITH Full Greece Electricity generation 20,000% 40,000% 2022 \u2013 2025 LIMITED LIABILITY Consolidation LOULIS INTERNATIONAL FOODS ENTERPRISES BULGARIA Full Cyprus Holding 100,000% - 2020 \u2013 2025 LTD Consolidation Production of flour mill Full LOULIS MEL-BULGARIA EAD Bulgaria - 100,000% 2020 \u2013 2025 products Consolidation KENFOOD S.A. The Extraordinary General Meeting of the shareholders held on March 5, 2025, approved the share capital increase of the Group's subsidiary \"KENFOOD S.A.\" in the amount of \u20ac3.029.135,00, by increasing the nominal value of each share by \u20ac8,299, with capitalization of reserves \"Share premium\". At the same time, the same General Meeting decided the equal reduction of the share capital of the subsidiary by \u20ac3.029.135 with a reduction of the nominal value of each share by \u20ac8,299, in order to return the capital in cash to the shareholders. The capital repayment took place on March 11, 2025. LOULIS LOGISTICS SERVICES S.A. The Regular General Meeting of Shareholders on May 16, 2025, approved the share capital increase of the Group's subsidiary \"LOULIS LOGISTICS SERVICES S.A.\" by \u20ac1.000 by issuing 100 new common registered shares of \u20ac10 each and with an offering price of \u20ac150 each. The cash proceeds from the share capital increase amounted to \u20ac15.000 and were allocated as follows: a) \u20ac1.000 (i.e. 100 shares x \u20ac10 each) for the share capital increase and b) \u20ac14.000 (i.e. 100 shares x \u20ac140 each) credited to the \"Share Premium Reserve\". On May 28, 2025, LOULIS FOOD INGREDIENTS S.A. participated in this increase with a cash contribution, covering 100% of the issue. LOULIS FOOD INGREDIENTS S.A. now holds 99,688% of the share capital of LOULIS LOGISTICS SERVICES S.A. instead of the 99,677% it previously held.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__15": {
"value": "Greece",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__14": {
"value": "Greece",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__13": {
"value": "Greece",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__17": {
"value": "6 Framework for Preparation of the Financial Statements 6.1 Compliance with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) The financial statements of LOULIS FOOD INGREDIENTS S.A. have been prepared in compliance with the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS), as issued by the International Accounting Standards Board (IASB) and adopted by the European Union. 6.2 Basis for Preparation of the Financial Statements LOULIS FOOD INGREDIENTS S.A. Financial Statements have been prepared on the basis of going concern and in accordance with the \u2018historic cost\u2019 principle except of some assets and liabilities which, according to the requirements of IFRS, are measured at fair value. The Group's and the Company's Management, taking into account the current and projected financial position of the Group and the Company and their liquidity levels, consider that the use of the going concern principle in the preparation of the accompanying annual financial statements is appropriate. 6.3 Reporting Period The consolidated financial statements include the financial statements of LOULIS FOOD INGREDIENTS S.A. and the Company\u2019s subsidiaries (Group) and refer to the period from January 1st, 2025 to December 31st, 2025. 6.4 Presentation of Financial Statements The financial statements of the Group and the Company are presented in euro which is the functional currency of both the Group and the Company. 6.5 Significant Accounting Policies The significant accounting policies applied in the preparation of the Financial Statements of the Group and the Company are recorded in Note 6.8 \u201cAccounting Principles Applied\u201d. The policies are applied with consistency to all the periods except some cases for which a relative disclosure is made. 6.6 Significant Accounting Estimates The preparation of the financial statements requires the use of significant estimates and assumptions, as well as management\u2019s judgment in the application of accounting policies. The areas where required significant assumptions and estimations were used are referred to in Note 6.10 \u201cSignificant Estimates of the Management\u201d. 6.7 Changes in Accounting Policies a) New Standards, Interpretations, Revisions and Amendments to existing Standards that are effectiveand have been adopted by the European UnionThe following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), are adopted by the European Union, and their application is mandatory from or after 01/01/2025. Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability\u201d (effective for annual periods starting on or after 01/01/2025) In August 2023, the International Accounting Standards Board (IASB) issued amendments to IAS 21. The Effects of Changes in Foreign Exchange Rates that require entities to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. The amendments introduce a definition of currency exchangeability and the process by which an entity should assess this exchangeability. In addition, the amendments provide guidance on how an entity should estimate a spot exchange rate in cases where a currency is not exchangeable and require additional disclosures in cases where an entity has estimated a spot exchange rate due to a lack of exchangeability. The above have been adopted by the European Union with effective date of 01/01/2025. The amendments do not affect the Financial Statements of the Group and the Company. b) New Standards, Interpretations, Revisions and Amendments to existing Standards that have not beenapplied yet or have not been adopted by the European UnionThe following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), but their application has not started yet or they have not been adopted by the European Union. IFRS 9 & IFRS 7 \u201cAmendments to the Classification and Measurement of Financial Instruments\u201d (effective for annual periods starting on or after 01/01/2026) In May 2024, the International Accounting Standards Board (IASB) issued amendments to the Classification and Measurement of Financial Instruments which amended IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d. Specifically, the new amendments clarify when a financial liability should be derecognised when it is settled by electronic payment. Also, the amendments provide additional guidance for assessing contractual cash flow characteristics to financial assets with features related to ESG-linked features (environmental, social, and governance). IASB amended disclosure requirements relating to investments in equity instruments designated at fair value through other comprehensive income and added disclosure requirements for financial instruments with contingent features that do not relate directly to basic lending risks and costs. The above have been adopted by the European Union with effective date of 01/01/2026. Amendments to IFRS 9 and IFRS 7 \u201cContracts Referencing Nature-dependent Electricity\u201d (effective for annual periods starting on or after 01/01/2026) On 18 December 2024 the International Accounting Standards Board (IASB) issued amendments to IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Nature-dependent electricity contracts help companies to secure their electricity supply from sources such as wind and solar power. The amount of electricity generated under these contracts can vary based on uncontrollable factors such as weather conditions. The amendments allow companies to better reflect these contracts in the financial statements, by a) clarifying the application of the \u2018own-use\u2019 requirements, b) permitting hedge accounting if these contracts are usedas hedging instruments and c) adding new disclosure requirements to enable investors to understand the effect ofthese contracts on a company\u2019s financial performance and cash flows. The amendments are effective for accountingperiods on or after 1 January 2026, with early application permitted. The above have been adopted by the EuropeanUnion with effective date of 01/01/2026.Annual Improvements to IFRS Standards-Volume 11 (effective for annual periods starting on or after 01/01/2026) In July 2024, the IASB issued the Annual Improvements to IFRS Accounting Standards-Volume 11 addressing minor amendments to the following Standards: IFRS 1 \u2018First-time Adoption of International Financial Reporting Standards\u2019, IFRS 7 \u2018Financial Instruments: Disclosures\u2019, IFRS 9 \u2018Financial Instruments\u2019: IFRS 10 \u2018Consolidated Financial Statements\u2019, and IAS 7 \u2018Statement of Cash Flows\u2019. The Group/ Company will examine the impact of the above on its Financial Statements, though it is not expected to have any (\u03a4o be adapted in respect of each Group/Company. The phrase \u201cthough it is not expected to have any\u201d shall be included only in cases that it has been assessed and no impact is expected from the adoption of the amendment). The above have been adopted by the European Union with effective date of 01/01/2026. IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d (effective for annual periods starting on or after 01/01/2027) In April 2024 the International Accounting Standards Board (IASB) issued a new standard, IFRS 18, which replaces IAS 1 \u2018Presentation of Financial Statements\u2019. The objective of the Standard is to improve how information is communicated in an entity\u2019s financial statements, particularly in the statement of profit or loss and in its notes to the financial statements. Specifically, the Standard will improve the quality of financial reporting due to a) the requirement of defined subtotals in the statement of profit or loss, b) the requirement of the disclosure about management-defined performance measures and c) the new principles for aggregation and disaggregation of information. The above have not been adopted by the European Union. IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01/01/2027) In May 2024 the International Accounting Standards Board issued a new standard, IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. The new standard allows eligible entities to elect to apply IFRS 19 reduced disclosure requirements instead of the disclosure requirements set out in other IFRS. IFRS 19 works alongside other IFRS, with eligible subsidiaries applying the measurement, recognition and presentation requirements set out in other IFRS and the reduced disclosures outlined in IFRS 19. This simplifies the preparation of IFRS financial statements for the subsidiaries that are in-scope of this standard while maintaining at the same time the usefulness of those financial statements for their users. IFRS 19 is effective from annual reporting periods beginning on or after 1 January 2027, with early adoption permitted. The above have not been adopted by the European Union. Amendments to IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01/01/2027) IFRS 19 Subsidiaries without Public Accountability: Disclosures was developed based on the disclosure requirements in other IFRS Accounting Standards as at 28 February 2021. At the time of its issuance, IFRS 19 did not include reduced disclosure requirements introduced or amended after that date. In August 2025, the IASB amended IFRS 19 to incorporate reduced disclosure requirements for new and amended IFRS Accounting Standards issued between February 2021 and May 2024. IFRS 19 will continue to be updated when new or amended IFRS Accounting Standards are issued. The above have not been adopted by the European Union. Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency\u201d (effective for annual periods starting on or after 01/01/2027) In November 2025, the International Accounting Standards Board (IASB) issued amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates\u201d to clarify how entities should translate financial statements from a non-hyperinflationary functional currency into a hyperinflationary presentation currency. Under the amendments, all amounts in the financial statements (assets, liabilities, equity, income, expenses, including comparatives) shall be translated at the closing rate at the date of the most recent statement of financial position. Previously, assets and liabilities were translated at the closing rate, but income and expenses were translated at transaction rates. In addition, when an entity applies IAS 29 \u201cFinancial Reporting in Hyperinflationary Economies\u201d to a foreign operation whose functional currency is not hyperinflationary, comparative amounts for that foreign operation are restated using a general price index rather than the closing rate. The amendments also introduce additional disclosure requirements, including disclosures regarding the application of the new translation requirements, instances where the presentation currency ceases to be hyperinflationary, and the provision of summarised financial information for affected foreign operations. The amendments are effective for annual reporting periods beginning on or after 1 January 2027, with early application permitted. The above have not been adopted by the European Union. The Group and the Company will examine the impact of the above on their Financial Statements. 6.8 Accounting Principles Applied The significant accounting principles on which the accompanying financial statements are based and which are systematically applied by the Group are as follows: 6.8.1 Subsidiaries The Group\u2019s subsidiaries are legal entities on which the Group has the ability to set the operational and financial policies, by participating directly or indirectly in their share capital with a voting right over 50%. Subsidiaries are fully consolidated from the date that control is transferred to the Group and cease to be consolidated from the date that this control no longer exists. The accounting method of acquisition is used for the accounting entries of the subsidiaries\u2019 acquisition by the Group. The acquisition cost is calculated as the sum of the present value of the acquired assets, the issued shares and the existing or undertaken liabilities plus any costs that are directly related to the acquisition, during the transaction date. The acquired assets, liabilities and contingent liabilities are initially measured at their present value upon the cost acquisition date and the present value of the acquired subsidiary\u2019s equity. On the acquisition date, the acquiring entity recognizes the goodwill arising from the acquisition transaction as the excess between: \u2022 the sum of (i) the consideration transferred measured at fair value, (ii) the amount of any non-controlling interestsin the acquiree (measured either at fair value or at the proportionate share of the non-controlling interests in theacquiree's net identifiable assets) and (iii) in a business combination achieved in stages, the fair value at theacquisition date of the equity interests previously held by the acquirer in the acquiree, less\u2022 the equity at the date of acquisition of the identifiable assets acquired and the liabilities assumed.Goodwill is tested annually for impairment and the difference between its carrying amount and recoverable amount is recognized as an impairment loss, charged to profit or loss for the period. Costs related to the acquisition of investments in subsidiaries (e.g., fees for consultants, lawyers, accountants, appraisers, and other professional and consulting fees) are recognized as expenses and charged to the profit or loss for the period in which they are incurred. Otherwise, if the acquiring company acquires a participating interest in which, at the date of acquisition, the net value of the assets acquired and the liabilities assumed exceeds the consideration transferred, then it is a bargain purchase. After the necessary rechecks have been carried out, the excess amount of the above difference is recognized as profit or loss for the period. Intra-group transactions, account balances, and realized gains arising from transactions between Group companies are eliminated. Realized losses are eliminated but taken into account as an indication of impairment of the transferred asset. Where necessary, the accounting policies of subsidiaries have been modified to ensure consistency with the accounting policies adopted by the Group. Note 5.1 provides a complete list of consolidated subsidiaries together with the Group's relevant percentages. The date of preparation of the financial statements of the subsidiaries coincides with that of the parent company. The parent company's investments in its consolidated subsidiaries are measured at acquisition cost less any accumulated impairment losses. Impairment test is performed in accordance with the requirements of IAS 36. Where there are changes in a parent\u2019s ownership interest in a subsidiary, it is examined whether the changes result in a loss of control or not. \u2022 When changes in ownership rights do not result in loss of control, they are accounted for as equity transactions(i.e. transactions with owners in their capacity as owners). In such cases, the carrying amounts of the controllingand non-controlling interests are adjusted to reflect changes in their relative interests in the subsidiary. Anydifference between the amount by which the non-controlling interests are adjusted and the fair value of theconsideration paid or received is recognized directly in equity and allocated to owners of the parent.\u2022 Otherwise, namely when changes in ownership lead to loss of control, the parent records the necessary salesrecords and recognizes the result of the sale (derecognition of the assets, goodwill and liabilities of the subsidiaryat the date of loss of control, derecognition of the carrying value of non-controlling interests, determination of theresult of the sale). When determining the sale result, any amount previously recognized in other comprehensiveincome in respect of that company is accounted for using the same method as would be applied by the Group inthe event of direct sale of its assets or liabilities. This means that the amounts previously recognized in othercomprehensive income are reclassified to the income statement. With the loss of control of a subsidiary, anyinvestment held in the former subsidiary is recognized in accordance with the requirements of IFRS 9.Non-controlling interests are the component of a subsidiary's equity that is not attributable, directly or indirectly, to the parent company. Losses relating to non-controlling interests (minority interests) in a subsidiary may exceed the non-controlling interests' share of the subsidiary's equity. Profits or losses and each component of other comprehensive income are recognized both in the equity of the parent and in the non-controlling interests, even if this results in the non-controlling interests showing a deficit. 6.8.2 Goodwill Goodwill represents the future economic benefits arising from a business combination that cannot be recognized individually and separately. Goodwill acquired in a business combination/absorption is initially recognized at its cost, which is the excess of the cost of the combination over the Group's share in the fair value of the net assets acquired. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. The Group tests goodwill for impairment at least annually. An impairment loss recognized for goodwill is not reversed in subsequent periods. 6.8.3 Non-financial Assets Impairment Test For impairment test purposes, non-financial assets of the Group and the Company are grouped at the lowest levels for which there are largely independent cash inflows (cash-generating units). As a result, some assets are tested individually for impairment, while others are tested at the cash-generating unit level. Goodwill is allocated to the cash-generating units that are expected to benefit from the synergies of the relevant business combination and represents the lowest level within the Group at which the management monitors goodwill. The cash-generating units to which goodwill has been allocated and any intangible assets with indefinite useful lives are tested for impairment at least annually. All other individual assets or cash-generating units are tested for impairment whenever there are indications or changes in circumstances that suggest that their carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the carrying amount of the asset (or cash-generating unit) exceeds its recoverable amount, which is the higher of its fair value, less costs to sell and its value in use. To determine the value in use, management estimates the expected future cash flows from each cash-generating unit and determines an appropriate discount rate for calculating the present value of these cash flows. The data used for impairment test are derived from the Group's most recent approved budget, with the necessary adjustments to exclude the effects of future restructuring and asset improvements. Discount rates are determined separately for each cash-generating unit and reflect current market estimates of the time value of money and the specific risks of the assets. Impairment losses on cash-generating units are first reduced against the carrying amount of any goodwill allocated to that cash-generating unit. The remaining amount of the impairment loss is allocated to the other assets of the cash-generating unit. Excluding goodwill, all assets are subsequently reviewed for indications that the previously recognized impairment loss no longer exists. An impairment loss is reversed if the recoverable amount of the asset or cash-generating unit exceeds its carrying amount. 6.8.4 Property, Plant and Equipment Land and buildings consisting mainly of industrial premises are measured after initial recognition at fair value based on valuations by external independent valuers, less subsequent depreciation. The relevant fair value estimates for land and buildings are carried out by external professional appraisers every two years, or more frequently if market factors indicate a significant change in fair value. Any revaluation surplus arising from fair value measurement is recognized in other comprehensive income and recorded in the revaluation reserve in equity. To the extent that a reduction from fair value revaluation has previously been recognized in profit or loss, any increase in revaluation due to fair value measurement is recognized in profit or loss, with the remainder of the increase being recorded in other comprehensive income. Revaluation decreases in the value of land and buildings are recognized in other comprehensive income to the extent that there is a related revaluation reserve in equity for the specific asset, with any additional decrease recognized in profit or loss. Any revaluation surplus arising from fair value measurement remains in equity on disposal of the asset and is transferred to retained earnings. Machinery, vehicles, furniture, and other equipment are initially recognized at acquisition cost or construction cost, including all directly attributable costs necessary to bring the assets to the location and condition necessary for them to be capable of operating in the manner intended by the Group's management. Subsequently, machinery, vehicles, furniture, and other equipment are measured at acquisition cost less accumulated depreciation and impairment losses. Depreciation is calculated using the straight-line method to allocate the cost or revalued amount of each item over its estimated useful life. The useful lives are as follows: years Buildings 25-40 machinery 20-35 Vehicles 5\u20139 Furniture and Other Equipment 1-10 The residual values and useful lives are subject to reassessment at each Balance Sheet date, if necessary. Expenses for repairs and maintenance for the fixed assets are charged to the income account statement within the period incurred. The cost of significant renovations and other subsequent expenses is included in the value of the fixed asset if the possible future financial benefits that shall arise for the Group are higher than those originally expected regarding the initial performance of that fixed asset. Significant renovations are depreciated during the remaining useful life of the relevant fixed asset. Profit and loss from fixed assets disposals are determined by comparing the cash collections with the book value and is charged in the P&L account. 6.8.5 Financial Instruments Initial recognition and derecognition Financial assets and financial liabilities are recognized when the Group becomes a party to the contractual terms of the financial instrument. Financial assets are derecognized from the Statement of Financial Position when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all risks and rewards are transferred. A financial liability is derecognised from the statement of financial position when it is extinguished, settled, cancelled or expires. Classification and measurement of financial assets Financial assets are classified upon initial recognition and subsequently measured at amortized cost, fair value through other comprehensive income, and fair value through profit or loss. The classification of financial assets upon initial recognition depends on the contractual characteristics of the cash flows of the financial asset and the Group's business model for managing them. With the exception of trade receivables that do not contain a significant financial component, the Group initially measures financial assets at their fair value plus, in the case of a financial asset not measured through profit or loss, the transaction costs. Trade receivables that do not contain a significant financial component are measured at the transaction price determined in accordance with IFRS 15. In order for a financial asset to be classified and measured at amortized cost or fair value through comprehensive income, it must generate cash flows that are \"solely payments of principal and interest (SPPI)\" on the original principal amount. The Group's business model for managing financial assets refers to how it manages its financial capabilities to generate cash flows. The business model determines whether cash flows will arise from the collection of contractual cash flows, the sale of financial assets, or both. The purchase or sale of financial assets that require the delivery of assets within a time frame specified by regulation or contract in the market are recognized on the transaction date, i.e., the date on which the Group commits to purchase or sell the asset. For subsequent measurement purposes, financial assets are classified into the following categories: (a) Financial assets at fair value through profit or loss(b) Financial assets at amortized cost(c) Financial assets at fair value through comprehensive income without recycling cumulative gains and lossesupon derecognition(a) Financial assets at fair value through profit or lossFinancial assets measured at fair value through profit or loss include financial assets held under a business model other than \"held for collection\" or \"held for collection and sale.\" Derivatives, including embedded derivatives, are also classified as financial assets measured at fair value through profit or loss, unless they are designated as effective hedging instruments. Furthermore, regardless of the business model used, financial assets whose contractual cash flows do not exclusively consist of payments of principal and interest are reported as financial assets at fair value through profit or loss. The fair values of financial assets in this category are determined by reference to transactions in active markets or using a valuation technique when there is no active market. (b) Financial assets at amortized costThe Group measure financial assets at amortized cost if both of the following conditions are met: (a) the financial asset is retained in a business model in order to hold financial assets for the collection of contractual cash flows; and (b) the contractual clauses of the financial asset generate cash flows on specific dates that consist only of capital andinterest payments on the balance of the original capital.Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. (c) Financial assets classified at fair value through comprehensive incomeFor financial assets measured at fair value through comprehensive income, changes in fair value are recognized in other comprehensive income in the statement of comprehensive income and reclassified to profit or loss when the financial instruments are derecognized. Upon initial recognition, the Group may choose to irrevocably classify its equity investments as equity instruments measured at fair value through comprehensive income when they meet the definition of equity in accordance with IAS 32 Financial Instruments: Presentation, and not held for trading. The classification is determined on an individual financial instrument basis. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized in the income statement when the right to receive payment has been established, unless the Group benefits from this income as a recovery of part of the cost of the financial asset, in which case the gains are recognized in the statement of comprehensive income. Equity securities measured at fair value through comprehensive income are not subject to impairment test. Impairment of financial assets The Group and the Company recognize impairment provisions for expected credit losses on all financial assets, except those measured at fair value through profit or loss. The objective of the impairment requirements in IFRS 9 is to recognize the expected credit losses over the lifetime of a financial instrument whose credit risk has increased since initial recognition, regardless of whether the assessment is made on a collective or individual basis, using all information available, based on both historical and current information, as well as information relating to reasonable future estimates. For the purposes of applying the above approach, a distinction is made between financial assets whose credit risk has not deteriorated significantly since initial recognition or which have a low credit risk at the reporting date (Stage 1), financial assets whose credit risk has deteriorated significantly since initial recognition and which do not have low credit risk (Stage 2), and financial assets for which there is objective evidence of impairment at the reporting date (Stage 3). For financial assets classified in Stage 1, expected credit losses are recognized for the next twelve months, while for those classified in Stage 2 or Stage 3, expected credit losses are recognized for the entire life of the financial asset. Expected credit losses are based on the difference between the contractual cash flows and the cash flows that the Group or the Company expects to receive. The difference is discounted using an estimate of the original effective interest rate of the financial asset. The Group applies the simplified approach of the Standard for contract assets, trade receivables and lease receivables, calculating the expected credit losses for the entire life of these assets. In this context, the Group uses a credit loss forecast table based on the maturity of the balances, based on historical credit loss data, adjusted for future factors relating to the debtors and the economic environment. Receivables are grouped into categories with similar characteristics for the calculation of expected credit losses. The amount of the provision is recognized in the income statement. Classification and measurement of financial liabilities The Group's financial liabilities include loans, trade and other payables, and derivative financial instruments. Financial liabilities are initially recognized at fair value and, where applicable, adjusted for transaction costs, unless the Group has classified a financial liability as measured at fair value through profit or loss. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, except for derivatives and financial liabilities classified as financial liabilities at fair value through profit or loss. All charges related to interest and, if applicable, changes in the fair value of an instrument recognized in profit or loss are included in finance expense or finance income. Loans are classified as short-term liabilities unless the Group retains an unconditional right to defer settlement of the liability for at least 12 months after the reporting date of the Financial Statements. The Group and the Company have not applied hedge accounting for any of the periods presented. Offsetting Financial assets and liabilities are offset, and the net amount is presented in the Statement of Financial Position only when the Group has the legal right and intends to settle the receivables and liability in the net amount. Expenses and income are offset only if permitted by the standards or when they relate to gains or losses arising from a group of similar transactions, such as trade portfolio transactions. 6.8.6 Inventory Inventories are evaluated at the lowest price between acquisition cost and net realizable value. The cost of inventories is defined using the weighted average method. The cost price of finished products and semi-finished inventories includes raw materials, direct labour costs, as well as direct expenses and other general expenses related to the production excluding the borrowing cost. Net realizable value is the estimated sale price, during the normal course of the company\u2019s activities, minus the estimated cost necessary for the sale. The net realizable value of raw materials is the estimated replacement cost in the normal course of the Company's operations. A provision for slow-moving or obsolete inventories is made when deemed necessary. 6.8.7 Leases The Group as a lessee For each new contract entered into, the Group assesses whether the contract is, or contains, a lease. A lease is, or contains, a lease if the contract conveys the right to control the use of a recognized asset for a period of time in return for consideration. In this context, the Group assesses whether: \u2022 the contract conveys the right to control the use of a recognized asset, which is specified either explicitly in the contract or implicitly if it is specified explicitly at the time the asset becomes available for use by the Group, \u2022 the Group has the right to obtain substantially all of the economic benefits from the use of the recognized asset, and \u2022 the Group has the right to direct the use of the recognized asset. Leases are recognized in the Statement of Financial Position as a right to use an asset and a lease obligation on the date that the leased asset becomes available for use except for: \u2022 Short-term leases and \u2022 Fixed assets of insignificant value leases. The lease liabilities are initially measured at the present value of leases which were not paid at the commencement of lease. They are discounted with the implied lease rate or, if this particular rate cannot be determined from the agreement, via the interbank rate (IBR). The latter is defined as the cost which the lessor would have to pay in order to borrow the necessary capital and then purchase an asset of similar value with the leased asset in a similar financial environment and with similar terms and conditions. The lease liabilities include the net present value of the following: \u2022 Fixed leases (including the ones that are essentially fixed leases) \u2022 Variable leases which are dependent on any indicator \u2022 Residual value which is expected to be paid \u2022 Exercise price of a put option if the lessor is almost certain regarding the exercise of the option \u2022 Penalties for terminating a lease, if the lessor chooses this option After initial recognition, the amount of lease obligations is increased by their finance cost and reduced by the payment of lease payments. If there is a change in the amount of lease payments due to a change in an index, in the estimate of the residual value or in the assessment of a right to purchase, extend or terminate the contract, the amount of the liability is remeasured. In particular, lease liabilities are adjusted if the lease payments change due to a change in an index or a change in the lease term. Right-of-use assets are initially measured at their cost and then reduced by the amount of accumulated depreciation and any recognized impairment. Finally, they are adjusted to specific remeasurements of the corresponding lease liability. The initial measurement of right-of-use assets includes: \u2022 The amount of the initial measurement of the lease liability \u2022 Lease payments made on or before the commencement date, are reduced by the amount of any discounts or other incentives. \u2022 Initial costs are directly attributable to the lease \u2022 Restoration costs Each lease payment is allocated between the lease liability and interest, which is charged to income over the lease term to achieve a constant rate of interest on the remaining balance of the financial liability in each period. The right-of-use asset is amortized over the shorter of the asset's useful life or the lease term using a straight-line method. The Group as a Lessor The Group's leases as lessor are classified as operating or finance leases. A lease is classified as a finance lease if it transfers substantially all the risks and rewards associated with the ownership of the underlying asset. Conversely, a lease is classified as operating if it does not transfer substantially all the risks and rewards related to the ownership of the asset. Rental income from operating leases is recognized under the terms of the lease using the straight-line method. Initial direct costs incurred by the Group in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized as lease income over the lease term. Assets under finance leases are derecognized and the Group recognizes a receivable equal to the net investment in the lease. The receivable from leases is discounted using the effective interest method and the carrying amount is adjusted accordingly. Lease payments receivables are increased by interest on the receivable and decreased as lease payments are collected. 6.8.8 Revenue Recognition A five-step model is used to recognize and measure revenue arising from contracts with customers: 1. Identify the contract(s) with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognise revenue when (or as) the entity satisfies a performance obligation. According to IFRS 15 \"Revenue from Contracts with Customers,\" revenue is recognized in the amount that an entity expects to be entitled to as consideration for the transfer of goods or services to a customer, excluding amounts collected on behalf of third parties (value-added tax, other taxes on sales). Variable amounts are included in the price and are estimated using either the \"expected value\" method or the \"most probable amount\" method. An entity recognizes revenue when (or as) it satisfies the performance obligation of a contract by transferring the goods or services promised to the customer. The customer obtains control of the good or service if it has the ability to direct the use and obtain substantially all of the economic benefits from the good or service. Control is transferred over a period of time or at a specific point in time. Revenue from the sale of goods is recognized when control of the goods is transferred to the customer, usually upon delivery, and there is no unfulfilled obligation that could affect the customer's acceptance of the goods. The receivable from the customer is recognized when there is an unconditional right for the entity to receive the consideration for the contract to be performed for the customer. The contractual asset is recognized when the Group has satisfied its obligations to the customer, before the customer pays or before payment is due, for example when the goods or services are transferred to the customer before the Group's right to issue an invoice. The contractual liability is recognized when the Group receives consideration from the customer (prepayment) or when it retains a right to consideration that is unconditional (deferred income) before the performance of the obligations of the contract and the transfer of the goods or services. The contractual obligation is derecognized when the obligations of the contract are fulfilled and the revenue is recognized in the income statement. Revenue is recognized per category as follows: \u2022 Sale of goods. The Group's revenue mainly relates to sales of goods for which contracts with customers aregenerally short-term and include a single performance obligation. Sales of goods, which are made through variouschannels, are recognized when the Group transfers ownership and the risks associated with ownership of thegoods to customers, the goods are accepted by them, and the collection of the receivable is reasonably assured.Sales include shipping costs charged to the customer and are reported net of variable amounts payable tocustomers due to discounts, financial incentives or promotional activities.\u2022 Interest income. Interest income is recognized on an accrual basis using the effective interest rate.\u2022 Rental income. Income from operating leases of the Group's properties is recognized gradually over the leaseterm.\u2022 Dividend income. Dividends are recognized as income when the right to receive them is established.6.8.9 Income Tax and Deferred Tax Income tax of the Group's subsidiaries and associates is calculated in accordance with the relevant legislation in force on the balance sheet date in the countries in which they operate and in which taxable income arises. The Management periodically reviews the tax calculations and, in cases where the relevant tax legislation is subject to different interpretations, makes a provision for the additional amount expected to be paid to the local tax authorities. Deferred income tax is determined using the liability method based on the temporary differences between the carrying amount and the tax base of assets and liabilities. Deferred income tax is not recognized if it arises from the initial recognition of an asset or liability in a transaction, other than a business combination, which, at the time of the transaction, did not affect either the accounting profit or loss or the taxable profit or loss. Deferred tax is determined using the tax rates that are expected to apply in the period when the asset or liability is settled, taking into account the tax rates (and tax laws) that have been enacted by the balance sheet date. Deferred tax assets are recognized to the extent that there will be future taxable profit for the utilization of the temporary difference that gives rise to the deferred tax asset. Deferred income tax is recognized for temporary differences arising from investments in subsidiaries and associates, except where the reversal of temporary differences is controlled by the Group and it is probable that the temporary differences will not reverse in the foreseeable future. 6.8.10 Contingent Liabilities and Provisions Provisions are recognized when the Group has a present legal or constructive obligation arising from past events and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. If it is no longer probable that an outflow of resources will be required to settle a liability for which a provision has already been made, then the provision is reversed. In cases where the outflow of economic resources as a result of present commitments is considered unlikely, or the amount of the provision cannot be estimated reliably, no liability is recognized in the financial statements. Contingent liabilities are not recognized in the financial statements but are disclosed unless the possibility of an outflow of economic resources embodying economic benefits is remote. Possible inflows of economic benefits to the Group that do not yet meet the criteria for an asset are considered contingent assets and are disclosed if the inflow of economic benefits is probable. 6.8.11 Employee benefits \u2013 Stock Award Plan The Group applies a Stock Award Plan to executives of the Company and the Group, which is equity-settled in shares of the parent Company. When employees are remunerated through share-based payments, the fair value of the services received is determined indirectly, by reference to the fair value of the shares expected to be distributed free of charge. This fair value is determined at the grant date and does not take into account the effect of non-market vesting conditions (such as profitability targets and sales growth or other performance conditions). All share-based payments are ultimately recognized as an expense in the statement of profit or loss, with a corresponding credit to equity. When vesting periods or other vesting conditions apply, the relevant expense is allocated over the vesting period, based on the best available estimate of the number of shares expected to be distributed free of charge to the beneficiaries. Non-market vesting conditions are taken into account in the assumptions regarding the number of shares expected to be distributed free of charge to the beneficiaries. The relevant estimates are revised in subsequent periods, if there are indications that the number of shares expected to be distributed free of charge differs from previous estimates. Any adjustment to the cumulative share-based payment expense as a result of the revision of estimates is recognized in the current period. The number of shares ultimately distributed to the beneficiaries does not affect the expense recognized in any period. At the time of recognition of the shares in the beneficiaries\u2019 accounts, any difference between the acquisition cost of the treasury shares distributed and the reserve formed is recognized in Retained earnings. 6.9 Other Accounting Policies 6.9.1 Foreign Currency Translation Functional currency and presentation currency The financial statements of the Group's subsidiaries are presented in the local currency of the country in which they operate. The consolidated financial statements are presented in euros, which is the functional currency and reference currency of the Company and the Group. Transactions and Balances Foreign currency transactions are recorded at the exchange rates prevailing on the date of the transaction. Foreign exchange gains and losses arising from the settlement of such monetary assets and liabilities denominated in foreign currencies are recognized in the income statement. Group companies The operating results and net position of all Group companies (except those operating in hyperinflationary economies) whose functional currency is different from the Group's reference currency are translated into the Group's reference currency as follows: \u2022 Assets and liabilities are translated at the exchange rate prevailing at the balance sheet date.\u2022 Income and expenses in each company's income statement are translated at the average exchange rate prevailing from the beginning of the financial year to the balance sheet date.\u2022 All exchange differences arising from the above are recorded in a separate equity account.6.9.2 Other Intangible Assets Intangible assets acquired separately are recorded at historical cost. Intangible assets acquired as part of business combinations are recognized at their fair value on the acquisition date. After initial recognition, intangible assets are measured at historical cost less accumulated amortization and accumulated impairment losses. Internally generated intangible assets, other than capitalized development costs, are not capitalized and the costs are recognized in the income statement when incurred. Software programs and related licenses acquired separately are capitalized based on the costs incurred for the acquisition and installation of the specific software, when these are expected to generate economic benefits for the Group beyond one financial year. Expenses incurred for the maintenance of software programs are recognized as an expense as incurred. Amortization of intangible assets is calculated using the straight-line method over their useful lives, which is estimated based on the useful lives of the intangible assets and ranges from 5 to 30 years. Specifically, the main categories of intangible assets are: a) Trademarks, relating to right-of-use trademarks/products, which were recognized during the Group's acquisitions with a useful life of between 20 and 30 years, and b) Software, where the useful life is approximately 5 years. 6.9.3 Investment Property Investment property is held for the purpose of generating rental income and/or capital gains, or both. Such items are initially recognized at acquisition cost, including transaction costs, and are subsequently measured at fair value. The fair value of investment property is determined annually, based on estimates of external independent appraisers. Any changes in fair value are recognized in the income statement, specifically in the item \"Other Income\" and/or \"Other Expenses\" of the separate and consolidated Statement of Comprehensive Income. Transfers of real estate from the investment property category are made only when there is a change in their use, as evidenced by the commencement of use by the Group or the commencement of development for sale. An investment in real estate is derecognized upon disposal or when the investment is permanently withdrawn from use and no future economic benefits are expected from its disposal. Gains or losses arising from the withdrawal or disposal of an investment in real estate relate to the difference between the net proceeds of the disposal and the carrying amount of the asset and are recognized in the income statement for the period of withdrawal or disposal. 6.9.4 Cash and Cash Equivalent For cash flow statement purposes, cash and cash equivalents consist of cash on hand and bank deposits less bank overdrafts. In the balance sheet, bank overdrafts are included in borrowings under short-term liabilities. 6.9.5 Share Capital and Treasury Shares Share capital Share capital is determined in accordance with the nominal value of the shares issued. Increases in share capital through cash contributions include any share premium arising on the initial issuance of share capital. Costs incurred in connection with the issuance of shares are presented net of the related income tax, as a deduction from the proceeds of the issuance. Costs relating to the issuance of shares for the acquisition of businesses are included in the acquisition cost of the business acquired. Treasury shares Treasury shares relate to shares of the Company that have been acquired and are held by the Company or its subsidiaries. Treasury shares are recognized as a deduction from equity and are not recognized as an asset. The acquisition of treasury shares is recorded at cost, including any directly attributable transaction costs, and is deducted directly from equity. Any consideration paid for the acquisition or received from the disposal of treasury shares is recognized directly in equity. Gains or losses arising from the purchase, sale, issuance or cancellation of treasury shares are not recognized in profit or loss. In the case of a subsequent disposal of treasury shares, the difference between the disposal proceeds and their carrying amount is recognized directly in equity. In the case of cancellation of treasury shares, the nominal value of the shares cancelled is offset against share capital, while any difference between their carrying amount and nominal value is recognized in equity. 6.9.6 Employee benefits Short-term benefits Short-term employee benefits (other than termination benefits) in cash and in kind are recognized as an expense when they are incurred. Post-employment benefits Post-employment benefits include lump-sum retirement benefits, pensions, and other benefits paid to employees after the end of their employment in return for their service. The Group's obligations for retirement benefits relate to both defined contribution plans and defined benefit plans. The accrued cost of defined contribution plans is recognized as an expense in the period to which it relates. The retirement plans adopted by the Group are funded in part through payments to insurance companies or state social security institutions. Defined contribution plan Defined contribution plans involve the payment of contributions to insurance companies (e.g., Social Security Fund), with the result that no legal obligation arises for the Group in the event that the State Fund is unable to pay a pension to the insured person. The employer's obligation is limited to paying employer contributions to the Funds. The contribution payable by the Group under a defined contribution plan is recognized as a liability after deducting the contribution paid, while accrued contributions are recognized as an expense in the income statement. Defined benefit plan In accordance with Laws 2112/2020 and 4093/2012, the Group pays compensation to employees upon termination of employment or retirement. The amount of compensation paid depends on the number of years of service, the amount of remuneration and the manner of departure from service (termination or retirement). Entitlement to participate in these plans is established by allocating benefits over the last 16 years until the date of retirement of employees, following the scale set out in Law 4093/2012. The obligation recognized in the Statement of Financial Position for defined benefit plans is the present value of the defined benefit obligation less the fair value of the plan assets (reserve from payments to the insurance company) and any actuarial gains or losses arising from any actuarial or loss and the cost of past service. The defined benefit obligation is calculated annually by an independent actuary using the Projected Unit Credit Method. Under the Projected Unit Credit Method, the cost of a pension benefit is calculated as the actuarial present value at the measurement date of the benefit that the employee will receive based on the projected benefit and years of service with the company up to that date. The benefit is calculated based on the projected pensionable salary at retirement age. A defined benefit plan specifies, based on various parameters such as age, years of service, salary, specific obligations for benefits payable Provisions relating to the period are included in the relevant personnel costs in the accompanying separate and consolidated income statements and consist of the current and past service costs, the related financial costs, the actuarial gains or losses, and any potential additional charges. With regard to unrecognized actuarial gains or losses, the revised IAS 19 is followed, which includes a number of amendments to the accounting for defined benefit plans, including: \u2022 the recognition of actuarial gains/losses in other comprehensive income and their definitive exclusion from the results for the period,\u2022 non-recognition of expected returns on plan assets in the income statement, but recognizing the related interest on the net liability/(asset) of the benefit calculated using the discount rate used to measure the defined benefit obligation,\u2022 recognition of past service costs in the results for the period earlier than the date of modification of the plan or when the related restructuring or termination benefit is recognized,\u2022 other changes include new disclosures, such as quantitative sensitivity analysis.6.9.7 Government Grants The Group recognizes government grants that cumulatively meet the following criteria: a) there is reasonable assurance that the entity has complied or will comply with the terms of the grant, and b) it is probable that the amount of the grant will be received. They are recorded at fair value and recognized systematically in income, based on the principle of matching grants with the related costs they subsidize. Grants relating to assets are included in long-term liabilities as deferred income (income for future periods) and are recognized systematically in income over the useful life of the fixed asset. Grants relating to expenses are recognized as a deduction from those expenses during the period required for their systematic correlation with the expenses subsidized. 6.9.8 Dividend distribution Distribution of dividends to the shareholders of the parent company is recognized as a liability in the consolidated financial statements on the date on which the distribution is approved by the General Meeting of Shareholders. 6.9.9 Related Party Disclosures Related party disclosures are covered by IAS 24, which refers to transactions between an entity that prepares financial statements and its related parties. The primary consideration is the economic substance of the transactions rather than their legal form. 6.9.10 Earnings per Share Basic earnings per share are calculated by dividing the net profit attributable to the shareholders of the parent company by the weighted average number of ordinary shares in issue during each year, excluding the average number of ordinary shares acquired as treasury shares. The weighted average number of ordinary shares in circulation during the accounting period and for all accounting periods presented is adjusted for events that have changed the number of ordinary shares in circulation without a corresponding change in equity. At the end of the reporting period presented, as well as during the comparative period presented, there were no securities potentially convertible into shares that could lead to a reduction in earnings per share. 6.10 Significant Management Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the disclosures included in the financial statements. Management continually evaluates these estimates and assumptions. Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. These estimates and assumptions are the basis for making decisions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The resulting accounting estimates, by definition, will rarely be identical to the actual results. Estimates and assumptions that involve a significant risk of causing substantial changes in the amounts of receivables and liabilities within the next financial year are presented below. 6.10.1 Impairment of Goodwill/Investments in Subsidiaries The Group tests the recognized goodwill for impairment annually (or earlier if there are relevant indications). At the same time, the Company performs an impairment test on investments in subsidiaries when events or circumstances indicate that the carrying amount of investments in subsidiaries may not be recoverable. In this context, the value in use of each cash-generating unit must be calculated. To calculate the value in use, the Group estimates the future cash flows of the cash-generating units and uses an appropriate discount rate to discount these cash flows. Future cash flows are determined based on management's estimates of future profitability and an assessment of current market conditions. The key assumptions used relate to the following factors: discount rate, sales figures for the next five years, gross profit margin, and growth rate after the five-year period. The above calculations require the use of estimates. 6.10.2 Useful Life of Tangible Assets Tangible assets are depreciated over their estimated useful lives. The actual useful life of assets is reassessed on an annual basis and may differ due to various factors. 6.10.3 Measurement of Fair Value of Self-owned Assets and Investment Property The fair value of self-owned real estate and investment property is determined by independent appraisers, following internationally recognized valuation techniques, as appropriate. The determination of the fair value of these items requires the adoption of accounting estimates and assumptions in applying the valuation techniques, which relate primarily to expected future market rents and rental yields. 6.10.4 Right-of-use Assets The Group's most significant estimates regarding assets with right of use relate to the determination of the existence of leases in specific transactions, the terms of renewal of lease agreements, and the determination of the discount rate. 6.10.5 Provision for Net Realizable Value of Inventory To determine the net realizable value of inventory, management makes appropriate estimates based on the maturity of the inventories, their movement during each reporting period, and future plans for their disposal. Management makes estimates to calculate any provision for impairment of inventory at each reporting date of the financial statements. 6.10.6 Allowance for Expected Credit Losses on Receivables The Group applies the simplified approach of IFRS 9 for calculating expected credit losses, according to which the loss allowance is always measured at an amount equal to the expected credit losses over the lifetime of the receivables from customers. At each balance sheet date, the historical rates used are updated and estimates of future economic conditions are analyzed. The relationship between historical data, future economic conditions, and expected credit losses involves significant estimates. The amount of expected credit losses depends to a large extent on changes in conditions and projections for future economic performance. 6.10.7 Valuation of Financial Instruments Valuation of financial derivatives is based on market positions at the balance sheet date. The value of derivatives changes on a daily basis and the carrying amounts may differ materially from their value at the reporting date of the financial statements. 6.10.8 Employee Termination Benefits Liabilities for employee compensation are calculated using actuarial methods, which require management to estimate specific parameters such as future increases in employee compensation, the discount rate for these liabilities, the employee turnover rate, etc. Management tries to estimate these parameters as accurately as possible at each reporting date when this provision is reviewed. 6.10.9 Income Tax The Group companies are subject to different income tax laws. Significant judgment is required to determine the Group's provision for income taxes. In the normal course of business, many transactions and calculations occur for which the exact tax liability is uncertain. In the event that the final taxes resulting from tax audits differ from the amounts initially recorded, these differences will affect income tax and deferred tax provisions in the year in which the tax differences were determined. 6.10.10 Contingent Liabilities The existence of contingent liabilities requires management to make assumptions and judgments regarding the likelihood of future events occurring or not occurring and the effect that these events may have on the Group's operations. 6.10.11 Estimate of Variable Consideration for Revenue Recognition Some contracts with customers include discounts, sales promotions, rebates, or other financial incentives that give rise to variable consideration in accordance with IFRS 15. The Group estimates the variable consideration based on historical data, projected volumes and/or sales values, and the terms of the contracts. The Group updates its estimate of the variable consideration at each reporting date and includes in the transaction price only the amount for which it is highly probable that there will be no significant reversal of revenue when the uncertainty related to the variable consideration is removed.",
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"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s9__6__19": {
"value": "6.2 Basis for Preparation of the Financial Statements LOULIS FOOD INGREDIENTS S.A. Financial Statements have been prepared on the basis of going concern and in accordance with the \u2018historic cost\u2019 principle except of some assets and liabilities which, according to the requirements of IFRS, are measured at fair value. The Group's and the Company's Management, taking into account the current and projected financial position of the Group and the Company and their liquidity levels, consider that the use of the going concern principle in the preparation of the accompanying annual financial statements is appropriate.",
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"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__18": {
"value": "6.2 Basis for Preparation of the Financial Statements LOULIS FOOD INGREDIENTS S.A. Financial Statements have been prepared on the basis of going concern and in accordance with the \u2018historic cost\u2019 principle except of some assets and liabilities which, according to the requirements of IFRS, are measured at fair value. The Group's and the Company's Management, taking into account the current and projected financial position of the Group and the Company and their liquidity levels, consider that the use of the going concern principle in the preparation of the accompanying annual financial statements is appropriate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s9__6__20": {
"value": "6.3 Reporting Period The consolidated financial statements include the financial statements of LOULIS FOOD INGREDIENTS S.A. and the Company\u2019s subsidiaries (Group) and refer to the period from January 1st, 2025 to December 31st, 2025. ",
"dimensions": {
"concept": "ifrs-full:PeriodCoveredByFinancialStatements",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__21": {
"value": "6.4 Presentation of Financial Statements The financial statements of the Group and the Company are presented in euro which is the functional currency of both the Group and the Company.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfPresentationCurrency",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s9__6__22-1": {
"value": "6.6 Significant Accounting Estimates The preparation of the financial statements requires the use of significant estimates and assumptions, as well as management\u2019s judgment in the application of accounting policies. The areas where required significant assumptions and estimations were used are referred to in Note 6.10 \u201cSignificant Estimates of the Management\u201d. 6.10 Significant Management Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the disclosures included in the financial statements. Management continually evaluates these estimates and assumptions. Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. These estimates and assumptions are the basis for making decisions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The resulting accounting estimates, by definition, will rarely be identical to the actual results. Estimates and assumptions that involve a significant risk of causing substantial changes in the amounts of receivables and liabilities within the next financial year are presented below. 6.10.1 Impairment of Goodwill/Investments in Subsidiaries The Group tests the recognized goodwill for impairment annually (or earlier if there are relevant indications). At the same time, the Company performs an impairment test on investments in subsidiaries when events or circumstances indicate that the carrying amount of investments in subsidiaries may not be recoverable. In this context, the value in use of each cash-generating unit must be calculated. To calculate the value in use, the Group estimates the future cash flows of the cash-generating units and uses an appropriate discount rate to discount these cash flows. Future cash flows are determined based on management's estimates of future profitability and an assessment of current market conditions. The key assumptions used relate to the following factors: discount rate, sales figures for the next five years, gross profit margin, and growth rate after the five-year period. The above calculations require the use of estimates. 6.10.2 Useful Life of Tangible Assets Tangible assets are depreciated over their estimated useful lives. The actual useful life of assets is reassessed on an annual basis and may differ due to various factors. 6.10.3 Measurement of Fair Value of Self-owned Assets and Investment Property The fair value of self-owned real estate and investment property is determined by independent appraisers, following internationally recognized valuation techniques, as appropriate. The determination of the fair value of these items requires the adoption of accounting estimates and assumptions in applying the valuation techniques, which relate primarily to expected future market rents and rental yields. 6.10.4 Right-of-use Assets The Group's most significant estimates regarding assets with right of use relate to the determination of the existence of leases in specific transactions, the terms of renewal of lease agreements, and the determination of the discount rate. 6.10.5 Provision for Net Realizable Value of Inventory To determine the net realizable value of inventory, management makes appropriate estimates based on the maturity of the inventories, their movement during each reporting period, and future plans for their disposal. Management makes estimates to calculate any provision for impairment of inventory at each reporting date of the financial statements. 6.10.6 Allowance for Expected Credit Losses on Receivables The Group applies the simplified approach of IFRS 9 for calculating expected credit losses, according to which the loss allowance is always measured at an amount equal to the expected credit losses over the lifetime of the receivables from customers. At each balance sheet date, the historical rates used are updated and estimates of future economic conditions are analyzed. The relationship between historical data, future economic conditions, and expected credit losses involves significant estimates. The amount of expected credit losses depends to a large extent on changes in conditions and projections for future economic performance. 6.10.7 Valuation of Financial Instruments Valuation of financial derivatives is based on market positions at the balance sheet date. The value of derivatives changes on a daily basis and the carrying amounts may differ materially from their value at the reporting date of the financial statements. 6.10.8 Employee Termination Benefits Liabilities for employee compensation are calculated using actuarial methods, which require management to estimate specific parameters such as future increases in employee compensation, the discount rate for these liabilities, the employee turnover rate, etc. Management tries to estimate these parameters as accurately as possible at each reporting date when this provision is reviewed. 6.10.9 Income Tax The Group companies are subject to different income tax laws. Significant judgment is required to determine the Group's provision for income taxes. In the normal course of business, many transactions and calculations occur for which the exact tax liability is uncertain. In the event that the final taxes resulting from tax audits differ from the amounts initially recorded, these differences will affect income tax and deferred tax provisions in the year in which the tax differences were determined. 6.10.10 Contingent Liabilities The existence of contingent liabilities requires management to make assumptions and judgments regarding the likelihood of future events occurring or not occurring and the effect that these events may have on the Group's operations. 6.10.11 Estimate of Variable Consideration for Revenue Recognition Some contracts with customers include discounts, sales promotions, rebates, or other financial incentives that give rise to variable consideration in accordance with IFRS 15. The Group estimates the variable consideration based on historical data, projected volumes and/or sales values, and the terms of the contracts. The Group updates its estimate of the variable consideration at each reporting date and includes in the transaction price only the amount for which it is highly probable that there will be no significant reversal of revenue when the uncertainty related to the variable consideration is removed.",
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"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__24": {
"value": "6.7 Changes in Accounting Policies a) New Standards, Interpretations, Revisions and Amendments to existing Standards that are effectiveand have been adopted by the European UnionThe following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), are adopted by the European Union, and their application is mandatory from or after 01/01/2025. Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability\u201d (effective for annual periods starting on or after 01/01/2025) In August 2023, the International Accounting Standards Board (IASB) issued amendments to IAS 21. The Effects of Changes in Foreign Exchange Rates that require entities to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. The amendments introduce a definition of currency exchangeability and the process by which an entity should assess this exchangeability. In addition, the amendments provide guidance on how an entity should estimate a spot exchange rate in cases where a currency is not exchangeable and require additional disclosures in cases where an entity has estimated a spot exchange rate due to a lack of exchangeability. The above have been adopted by the European Union with effective date of 01/01/2025. The amendments do not affect the Financial Statements of the Group and the Company. b) New Standards, Interpretations, Revisions and Amendments to existing Standards that have not beenapplied yet or have not been adopted by the European UnionThe following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), but their application has not started yet or they have not been adopted by the European Union. IFRS 9 & IFRS 7 \u201cAmendments to the Classification and Measurement of Financial Instruments\u201d (effective for annual periods starting on or after 01/01/2026) In May 2024, the International Accounting Standards Board (IASB) issued amendments to the Classification and Measurement of Financial Instruments which amended IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d. Specifically, the new amendments clarify when a financial liability should be derecognised when it is settled by electronic payment. Also, the amendments provide additional guidance for assessing contractual cash flow characteristics to financial assets with features related to ESG-linked features (environmental, social, and governance). IASB amended disclosure requirements relating to investments in equity instruments designated at fair value through other comprehensive income and added disclosure requirements for financial instruments with contingent features that do not relate directly to basic lending risks and costs. The above have been adopted by the European Union with effective date of 01/01/2026. Amendments to IFRS 9 and IFRS 7 \u201cContracts Referencing Nature-dependent Electricity\u201d (effective for annual periods starting on or after 01/01/2026) On 18 December 2024 the International Accounting Standards Board (IASB) issued amendments to IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Nature-dependent electricity contracts help companies to secure their electricity supply from sources such as wind and solar power. The amount of electricity generated under these contracts can vary based on uncontrollable factors such as weather conditions. The amendments allow companies to better reflect these contracts in the financial statements, by a) clarifying the application of the \u2018own-use\u2019 requirements, b) permitting hedge accounting if these contracts are usedas hedging instruments and c) adding new disclosure requirements to enable investors to understand the effect ofthese contracts on a company\u2019s financial performance and cash flows. The amendments are effective for accountingperiods on or after 1 January 2026, with early application permitted. The above have been adopted by the EuropeanUnion with effective date of 01/01/2026.Annual Improvements to IFRS Standards-Volume 11 (effective for annual periods starting on or after 01/01/2026) In July 2024, the IASB issued the Annual Improvements to IFRS Accounting Standards-Volume 11 addressing minor amendments to the following Standards: IFRS 1 \u2018First-time Adoption of International Financial Reporting Standards\u2019, IFRS 7 \u2018Financial Instruments: Disclosures\u2019, IFRS 9 \u2018Financial Instruments\u2019: IFRS 10 \u2018Consolidated Financial Statements\u2019, and IAS 7 \u2018Statement of Cash Flows\u2019. The Group/ Company will examine the impact of the above on its Financial Statements, though it is not expected to have any (\u03a4o be adapted in respect of each Group/Company. The phrase \u201cthough it is not expected to have any\u201d shall be included only in cases that it has been assessed and no impact is expected from the adoption of the amendment). The above have been adopted by the European Union with effective date of 01/01/2026. IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d (effective for annual periods starting on or after 01/01/2027) In April 2024 the International Accounting Standards Board (IASB) issued a new standard, IFRS 18, which replaces IAS 1 \u2018Presentation of Financial Statements\u2019. The objective of the Standard is to improve how information is communicated in an entity\u2019s financial statements, particularly in the statement of profit or loss and in its notes to the financial statements. Specifically, the Standard will improve the quality of financial reporting due to a) the requirement of defined subtotals in the statement of profit or loss, b) the requirement of the disclosure about management-defined performance measures and c) the new principles for aggregation and disaggregation of information. The above have not been adopted by the European Union. IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01/01/2027) In May 2024 the International Accounting Standards Board issued a new standard, IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. The new standard allows eligible entities to elect to apply IFRS 19 reduced disclosure requirements instead of the disclosure requirements set out in other IFRS. IFRS 19 works alongside other IFRS, with eligible subsidiaries applying the measurement, recognition and presentation requirements set out in other IFRS and the reduced disclosures outlined in IFRS 19. This simplifies the preparation of IFRS financial statements for the subsidiaries that are in-scope of this standard while maintaining at the same time the usefulness of those financial statements for their users. IFRS 19 is effective from annual reporting periods beginning on or after 1 January 2027, with early adoption permitted. The above have not been adopted by the European Union. Amendments to IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01/01/2027) IFRS 19 Subsidiaries without Public Accountability: Disclosures was developed based on the disclosure requirements in other IFRS Accounting Standards as at 28 February 2021. At the time of its issuance, IFRS 19 did not include reduced disclosure requirements introduced or amended after that date. In August 2025, the IASB amended IFRS 19 to incorporate reduced disclosure requirements for new and amended IFRS Accounting Standards issued between February 2021 and May 2024. IFRS 19 will continue to be updated when new or amended IFRS Accounting Standards are issued. The above have not been adopted by the European Union. Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency\u201d (effective for annual periods starting on or after 01/01/2027) In November 2025, the International Accounting Standards Board (IASB) issued amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates\u201d to clarify how entities should translate financial statements from a non-hyperinflationary functional currency into a hyperinflationary presentation currency. Under the amendments, all amounts in the financial statements (assets, liabilities, equity, income, expenses, including comparatives) shall be translated at the closing rate at the date of the most recent statement of financial position. Previously, assets and liabilities were translated at the closing rate, but income and expenses were translated at transaction rates. In addition, when an entity applies IAS 29 \u201cFinancial Reporting in Hyperinflationary Economies\u201d to a foreign operation whose functional currency is not hyperinflationary, comparative amounts for that foreign operation are restated using a general price index rather than the closing rate. The amendments also introduce additional disclosure requirements, including disclosures regarding the application of the new translation requirements, instances where the presentation currency ceases to be hyperinflationary, and the provision of summarised financial information for affected foreign operations. The amendments are effective for annual reporting periods beginning on or after 1 January 2027, with early application permitted. The above have not been adopted by the European Union. The Group and the Company will examine the impact of the above on their Financial Statements.",
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}
},
"f1__s9__6__23": {
"value": "6.7 Changes in Accounting Policies a) New Standards, Interpretations, Revisions and Amendments to existing Standards that are effectiveand have been adopted by the European UnionThe following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), are adopted by the European Union, and their application is mandatory from or after 01/01/2025. Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability\u201d (effective for annual periods starting on or after 01/01/2025) In August 2023, the International Accounting Standards Board (IASB) issued amendments to IAS 21. The Effects of Changes in Foreign Exchange Rates that require entities to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. The amendments introduce a definition of currency exchangeability and the process by which an entity should assess this exchangeability. In addition, the amendments provide guidance on how an entity should estimate a spot exchange rate in cases where a currency is not exchangeable and require additional disclosures in cases where an entity has estimated a spot exchange rate due to a lack of exchangeability. The above have been adopted by the European Union with effective date of 01/01/2025. The amendments do not affect the Financial Statements of the Group and the Company. b) New Standards, Interpretations, Revisions and Amendments to existing Standards that have not beenapplied yet or have not been adopted by the European UnionThe following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), but their application has not started yet or they have not been adopted by the European Union. IFRS 9 & IFRS 7 \u201cAmendments to the Classification and Measurement of Financial Instruments\u201d (effective for annual periods starting on or after 01/01/2026) In May 2024, the International Accounting Standards Board (IASB) issued amendments to the Classification and Measurement of Financial Instruments which amended IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d. Specifically, the new amendments clarify when a financial liability should be derecognised when it is settled by electronic payment. Also, the amendments provide additional guidance for assessing contractual cash flow characteristics to financial assets with features related to ESG-linked features (environmental, social, and governance). IASB amended disclosure requirements relating to investments in equity instruments designated at fair value through other comprehensive income and added disclosure requirements for financial instruments with contingent features that do not relate directly to basic lending risks and costs. The above have been adopted by the European Union with effective date of 01/01/2026. Amendments to IFRS 9 and IFRS 7 \u201cContracts Referencing Nature-dependent Electricity\u201d (effective for annual periods starting on or after 01/01/2026) On 18 December 2024 the International Accounting Standards Board (IASB) issued amendments to IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Nature-dependent electricity contracts help companies to secure their electricity supply from sources such as wind and solar power. The amount of electricity generated under these contracts can vary based on uncontrollable factors such as weather conditions. The amendments allow companies to better reflect these contracts in the financial statements, by a) clarifying the application of the \u2018own-use\u2019 requirements, b) permitting hedge accounting if these contracts are usedas hedging instruments and c) adding new disclosure requirements to enable investors to understand the effect ofthese contracts on a company\u2019s financial performance and cash flows. The amendments are effective for accountingperiods on or after 1 January 2026, with early application permitted. The above have been adopted by the EuropeanUnion with effective date of 01/01/2026.Annual Improvements to IFRS Standards-Volume 11 (effective for annual periods starting on or after 01/01/2026) In July 2024, the IASB issued the Annual Improvements to IFRS Accounting Standards-Volume 11 addressing minor amendments to the following Standards: IFRS 1 \u2018First-time Adoption of International Financial Reporting Standards\u2019, IFRS 7 \u2018Financial Instruments: Disclosures\u2019, IFRS 9 \u2018Financial Instruments\u2019: IFRS 10 \u2018Consolidated Financial Statements\u2019, and IAS 7 \u2018Statement of Cash Flows\u2019. The Group/ Company will examine the impact of the above on its Financial Statements, though it is not expected to have any (\u03a4o be adapted in respect of each Group/Company. The phrase \u201cthough it is not expected to have any\u201d shall be included only in cases that it has been assessed and no impact is expected from the adoption of the amendment). The above have been adopted by the European Union with effective date of 01/01/2026. IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d (effective for annual periods starting on or after 01/01/2027) In April 2024 the International Accounting Standards Board (IASB) issued a new standard, IFRS 18, which replaces IAS 1 \u2018Presentation of Financial Statements\u2019. The objective of the Standard is to improve how information is communicated in an entity\u2019s financial statements, particularly in the statement of profit or loss and in its notes to the financial statements. Specifically, the Standard will improve the quality of financial reporting due to a) the requirement of defined subtotals in the statement of profit or loss, b) the requirement of the disclosure about management-defined performance measures and c) the new principles for aggregation and disaggregation of information. The above have not been adopted by the European Union. IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01/01/2027) In May 2024 the International Accounting Standards Board issued a new standard, IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. The new standard allows eligible entities to elect to apply IFRS 19 reduced disclosure requirements instead of the disclosure requirements set out in other IFRS. IFRS 19 works alongside other IFRS, with eligible subsidiaries applying the measurement, recognition and presentation requirements set out in other IFRS and the reduced disclosures outlined in IFRS 19. This simplifies the preparation of IFRS financial statements for the subsidiaries that are in-scope of this standard while maintaining at the same time the usefulness of those financial statements for their users. IFRS 19 is effective from annual reporting periods beginning on or after 1 January 2027, with early adoption permitted. The above have not been adopted by the European Union. Amendments to IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01/01/2027) IFRS 19 Subsidiaries without Public Accountability: Disclosures was developed based on the disclosure requirements in other IFRS Accounting Standards as at 28 February 2021. At the time of its issuance, IFRS 19 did not include reduced disclosure requirements introduced or amended after that date. In August 2025, the IASB amended IFRS 19 to incorporate reduced disclosure requirements for new and amended IFRS Accounting Standards issued between February 2021 and May 2024. IFRS 19 will continue to be updated when new or amended IFRS Accounting Standards are issued. The above have not been adopted by the European Union. Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency\u201d (effective for annual periods starting on or after 01/01/2027) In November 2025, the International Accounting Standards Board (IASB) issued amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates\u201d to clarify how entities should translate financial statements from a non-hyperinflationary functional currency into a hyperinflationary presentation currency. Under the amendments, all amounts in the financial statements (assets, liabilities, equity, income, expenses, including comparatives) shall be translated at the closing rate at the date of the most recent statement of financial position. Previously, assets and liabilities were translated at the closing rate, but income and expenses were translated at transaction rates. In addition, when an entity applies IAS 29 \u201cFinancial Reporting in Hyperinflationary Economies\u201d to a foreign operation whose functional currency is not hyperinflationary, comparative amounts for that foreign operation are restated using a general price index rather than the closing rate. The amendments also introduce additional disclosure requirements, including disclosures regarding the application of the new translation requirements, instances where the presentation currency ceases to be hyperinflationary, and the provision of summarised financial information for affected foreign operations. The amendments are effective for annual reporting periods beginning on or after 1 January 2027, with early application permitted. The above have not been adopted by the European Union. The Group and the Company will examine the impact of the above on their Financial Statements.",
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__25": {
"value": "6.8.1 Subsidiaries The Group\u2019s subsidiaries are legal entities on which the Group has the ability to set the operational and financial policies, by participating directly or indirectly in their share capital with a voting right over 50%. Subsidiaries are fully consolidated from the date that control is transferred to the Group and cease to be consolidated from the date that this control no longer exists. The accounting method of acquisition is used for the accounting entries of the subsidiaries\u2019 acquisition by the Group. The acquisition cost is calculated as the sum of the present value of the acquired assets, the issued shares and the existing or undertaken liabilities plus any costs that are directly related to the acquisition, during the transaction date. The acquired assets, liabilities and contingent liabilities are initially measured at their present value upon the cost acquisition date and the present value of the acquired subsidiary\u2019s equity. On the acquisition date, the acquiring entity recognizes the goodwill arising from the acquisition transaction as the excess between: \u2022 the sum of (i) the consideration transferred measured at fair value, (ii) the amount of any non-controlling interestsin the acquiree (measured either at fair value or at the proportionate share of the non-controlling interests in theacquiree's net identifiable assets) and (iii) in a business combination achieved in stages, the fair value at theacquisition date of the equity interests previously held by the acquirer in the acquiree, less\u2022 the equity at the date of acquisition of the identifiable assets acquired and the liabilities assumed.Goodwill is tested annually for impairment and the difference between its carrying amount and recoverable amount is recognized as an impairment loss, charged to profit or loss for the period. Costs related to the acquisition of investments in subsidiaries (e.g., fees for consultants, lawyers, accountants, appraisers, and other professional and consulting fees) are recognized as expenses and charged to the profit or loss for the period in which they are incurred. Otherwise, if the acquiring company acquires a participating interest in which, at the date of acquisition, the net value of the assets acquired and the liabilities assumed exceeds the consideration transferred, then it is a bargain purchase. After the necessary rechecks have been carried out, the excess amount of the above difference is recognized as profit or loss for the period. Intra-group transactions, account balances, and realized gains arising from transactions between Group companies are eliminated. Realized losses are eliminated but taken into account as an indication of impairment of the transferred asset. Where necessary, the accounting policies of subsidiaries have been modified to ensure consistency with the accounting policies adopted by the Group. Note 5.1 provides a complete list of consolidated subsidiaries together with the Group's relevant percentages. The date of preparation of the financial statements of the subsidiaries coincides with that of the parent company. The parent company's investments in its consolidated subsidiaries are measured at acquisition cost less any accumulated impairment losses. Impairment test is performed in accordance with the requirements of IAS 36. Where there are changes in a parent\u2019s ownership interest in a subsidiary, it is examined whether the changes result in a loss of control or not. \u2022 When changes in ownership rights do not result in loss of control, they are accounted for as equity transactions(i.e. transactions with owners in their capacity as owners). In such cases, the carrying amounts of the controllingand non-controlling interests are adjusted to reflect changes in their relative interests in the subsidiary. Anydifference between the amount by which the non-controlling interests are adjusted and the fair value of theconsideration paid or received is recognized directly in equity and allocated to owners of the parent.\u2022 Otherwise, namely when changes in ownership lead to loss of control, the parent records the necessary salesrecords and recognizes the result of the sale (derecognition of the assets, goodwill and liabilities of the subsidiaryat the date of loss of control, derecognition of the carrying value of non-controlling interests, determination of theresult of the sale). When determining the sale result, any amount previously recognized in other comprehensiveincome in respect of that company is accounted for using the same method as would be applied by the Group inthe event of direct sale of its assets or liabilities. This means that the amounts previously recognized in othercomprehensive income are reclassified to the income statement. With the loss of control of a subsidiary, anyinvestment held in the former subsidiary is recognized in accordance with the requirements of IFRS 9.Non-controlling interests are the component of a subsidiary's equity that is not attributable, directly or indirectly, to the parent company. Losses relating to non-controlling interests (minority interests) in a subsidiary may exceed the non-controlling interests' share of the subsidiary's equity. Profits or losses and each component of other comprehensive income are recognized both in the equity of the parent and in the non-controlling interests, even if this results in the non-controlling interests showing a deficit.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__26": {
"value": "6.8.2 Goodwill Goodwill represents the future economic benefits arising from a business combination that cannot be recognized individually and separately. Goodwill acquired in a business combination/absorption is initially recognized at its cost, which is the excess of the cost of the combination over the Group's share in the fair value of the net assets acquired. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. The Group tests goodwill for impairment at least annually. An impairment loss recognized for goodwill is not reversed in subsequent periods.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__27": {
"value": "6.8.3 Non-financial Assets Impairment Test For impairment test purposes, non-financial assets of the Group and the Company are grouped at the lowest levels for which there are largely independent cash inflows (cash-generating units). As a result, some assets are tested individually for impairment, while others are tested at the cash-generating unit level. Goodwill is allocated to the cash-generating units that are expected to benefit from the synergies of the relevant business combination and represents the lowest level within the Group at which the management monitors goodwill. The cash-generating units to which goodwill has been allocated and any intangible assets with indefinite useful lives are tested for impairment at least annually. All other individual assets or cash-generating units are tested for impairment whenever there are indications or changes in circumstances that suggest that their carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the carrying amount of the asset (or cash-generating unit) exceeds its recoverable amount, which is the higher of its fair value, less costs to sell and its value in use. To determine the value in use, management estimates the expected future cash flows from each cash-generating unit and determines an appropriate discount rate for calculating the present value of these cash flows. The data used for impairment test are derived from the Group's most recent approved budget, with the necessary adjustments to exclude the effects of future restructuring and asset improvements. Discount rates are determined separately for each cash-generating unit and reflect current market estimates of the time value of money and the specific risks of the assets. Impairment losses on cash-generating units are first reduced against the carrying amount of any goodwill allocated to that cash-generating unit. The remaining amount of the impairment loss is allocated to the other assets of the cash-generating unit. Excluding goodwill, all assets are subsequently reviewed for indications that the previously recognized impairment loss no longer exists. An impairment loss is reversed if the recoverable amount of the asset or cash-generating unit exceeds its carrying amount.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__29": {
"value": "6.8.4 Property, Plant and Equipment Land and buildings consisting mainly of industrial premises are measured after initial recognition at fair value based on valuations by external independent valuers, less subsequent depreciation. The relevant fair value estimates for land and buildings are carried out by external professional appraisers every two years, or more frequently if market factors indicate a significant change in fair value. Any revaluation surplus arising from fair value measurement is recognized in other comprehensive income and recorded in the revaluation reserve in equity. To the extent that a reduction from fair value revaluation has previously been recognized in profit or loss, any increase in revaluation due to fair value measurement is recognized in profit or loss, with the remainder of the increase being recorded in other comprehensive income. Revaluation decreases in the value of land and buildings are recognized in other comprehensive income to the extent that there is a related revaluation reserve in equity for the specific asset, with any additional decrease recognized in profit or loss. Any revaluation surplus arising from fair value measurement remains in equity on disposal of the asset and is transferred to retained earnings. Machinery, vehicles, furniture, and other equipment are initially recognized at acquisition cost or construction cost, including all directly attributable costs necessary to bring the assets to the location and condition necessary for them to be capable of operating in the manner intended by the Group's management. Subsequently, machinery, vehicles, furniture, and other equipment are measured at acquisition cost less accumulated depreciation and impairment losses. Depreciation is calculated using the straight-line method to allocate the cost or revalued amount of each item over its estimated useful life. The useful lives are as follows: years Buildings 25-40 machinery 20-35 Vehicles 5\u20139 Furniture and Other Equipment 1-10 The residual values and useful lives are subject to reassessment at each Balance Sheet date, if necessary. Expenses for repairs and maintenance for the fixed assets are charged to the income account statement within the period incurred. The cost of significant renovations and other subsequent expenses is included in the value of the fixed asset if the possible future financial benefits that shall arise for the Group are higher than those originally expected regarding the initial performance of that fixed asset. Significant renovations are depreciated during the remaining useful life of the relevant fixed asset. Profit and loss from fixed assets disposals are determined by comparing the cash collections with the book value and is charged in the P&L account.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__28": {
"value": "6.8.4 Property, Plant and Equipment Land and buildings consisting mainly of industrial premises are measured after initial recognition at fair value based on valuations by external independent valuers, less subsequent depreciation. The relevant fair value estimates for land and buildings are carried out by external professional appraisers every two years, or more frequently if market factors indicate a significant change in fair value. Any revaluation surplus arising from fair value measurement is recognized in other comprehensive income and recorded in the revaluation reserve in equity. To the extent that a reduction from fair value revaluation has previously been recognized in profit or loss, any increase in revaluation due to fair value measurement is recognized in profit or loss, with the remainder of the increase being recorded in other comprehensive income. Revaluation decreases in the value of land and buildings are recognized in other comprehensive income to the extent that there is a related revaluation reserve in equity for the specific asset, with any additional decrease recognized in profit or loss. Any revaluation surplus arising from fair value measurement remains in equity on disposal of the asset and is transferred to retained earnings. Machinery, vehicles, furniture, and other equipment are initially recognized at acquisition cost or construction cost, including all directly attributable costs necessary to bring the assets to the location and condition necessary for them to be capable of operating in the manner intended by the Group's management. Subsequently, machinery, vehicles, furniture, and other equipment are measured at acquisition cost less accumulated depreciation and impairment losses. Depreciation is calculated using the straight-line method to allocate the cost or revalued amount of each item over its estimated useful life. The useful lives are as follows: years Buildings 25-40 machinery 20-35 Vehicles 5\u20139 Furniture and Other Equipment 1-10 The residual values and useful lives are subject to reassessment at each Balance Sheet date, if necessary. Expenses for repairs and maintenance for the fixed assets are charged to the income account statement within the period incurred. The cost of significant renovations and other subsequent expenses is included in the value of the fixed asset if the possible future financial benefits that shall arise for the Group are higher than those originally expected regarding the initial performance of that fixed asset. Significant renovations are depreciated during the remaining useful life of the relevant fixed asset. Profit and loss from fixed assets disposals are determined by comparing the cash collections with the book value and is charged in the P&L account.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__30": {
"value": "6.8.5 Financial Instruments Initial recognition and derecognition Financial assets and financial liabilities are recognized when the Group becomes a party to the contractual terms of the financial instrument. Financial assets are derecognized from the Statement of Financial Position when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all risks and rewards are transferred. A financial liability is derecognised from the statement of financial position when it is extinguished, settled, cancelled or expires. Classification and measurement of financial assets Financial assets are classified upon initial recognition and subsequently measured at amortized cost, fair value through other comprehensive income, and fair value through profit or loss. The classification of financial assets upon initial recognition depends on the contractual characteristics of the cash flows of the financial asset and the Group's business model for managing them. With the exception of trade receivables that do not contain a significant financial component, the Group initially measures financial assets at their fair value plus, in the case of a financial asset not measured through profit or loss, the transaction costs. Trade receivables that do not contain a significant financial component are measured at the transaction price determined in accordance with IFRS 15. In order for a financial asset to be classified and measured at amortized cost or fair value through comprehensive income, it must generate cash flows that are \"solely payments of principal and interest (SPPI)\" on the original principal amount. The Group's business model for managing financial assets refers to how it manages its financial capabilities to generate cash flows. The business model determines whether cash flows will arise from the collection of contractual cash flows, the sale of financial assets, or both. The purchase or sale of financial assets that require the delivery of assets within a time frame specified by regulation or contract in the market are recognized on the transaction date, i.e., the date on which the Group commits to purchase or sell the asset. For subsequent measurement purposes, financial assets are classified into the following categories: (a) Financial assets at fair value through profit or loss(b) Financial assets at amortized cost(c) Financial assets at fair value through comprehensive income without recycling cumulative gains and lossesupon derecognition(a) Financial assets at fair value through profit or lossFinancial assets measured at fair value through profit or loss include financial assets held under a business model other than \"held for collection\" or \"held for collection and sale.\" Derivatives, including embedded derivatives, are also classified as financial assets measured at fair value through profit or loss, unless they are designated as effective hedging instruments. Furthermore, regardless of the business model used, financial assets whose contractual cash flows do not exclusively consist of payments of principal and interest are reported as financial assets at fair value through profit or loss. The fair values of financial assets in this category are determined by reference to transactions in active markets or using a valuation technique when there is no active market. (b) Financial assets at amortized costThe Group measure financial assets at amortized cost if both of the following conditions are met: (a) the financial asset is retained in a business model in order to hold financial assets for the collection of contractual cash flows; and (b) the contractual clauses of the financial asset generate cash flows on specific dates that consist only of capital andinterest payments on the balance of the original capital.Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. (c) Financial assets classified at fair value through comprehensive incomeFor financial assets measured at fair value through comprehensive income, changes in fair value are recognized in other comprehensive income in the statement of comprehensive income and reclassified to profit or loss when the financial instruments are derecognized. Upon initial recognition, the Group may choose to irrevocably classify its equity investments as equity instruments measured at fair value through comprehensive income when they meet the definition of equity in accordance with IAS 32 Financial Instruments: Presentation, and not held for trading. The classification is determined on an individual financial instrument basis. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized in the income statement when the right to receive payment has been established, unless the Group benefits from this income as a recovery of part of the cost of the financial asset, in which case the gains are recognized in the statement of comprehensive income. Equity securities measured at fair value through comprehensive income are not subject to impairment test. Impairment of financial assets The Group and the Company recognize impairment provisions for expected credit losses on all financial assets, except those measured at fair value through profit or loss. The objective of the impairment requirements in IFRS 9 is to recognize the expected credit losses over the lifetime of a financial instrument whose credit risk has increased since initial recognition, regardless of whether the assessment is made on a collective or individual basis, using all information available, based on both historical and current information, as well as information relating to reasonable future estimates. For the purposes of applying the above approach, a distinction is made between financial assets whose credit risk has not deteriorated significantly since initial recognition or which have a low credit risk at the reporting date (Stage 1), financial assets whose credit risk has deteriorated significantly since initial recognition and which do not have low credit risk (Stage 2), and financial assets for which there is objective evidence of impairment at the reporting date (Stage 3). For financial assets classified in Stage 1, expected credit losses are recognized for the next twelve months, while for those classified in Stage 2 or Stage 3, expected credit losses are recognized for the entire life of the financial asset. Expected credit losses are based on the difference between the contractual cash flows and the cash flows that the Group or the Company expects to receive. The difference is discounted using an estimate of the original effective interest rate of the financial asset. The Group applies the simplified approach of the Standard for contract assets, trade receivables and lease receivables, calculating the expected credit losses for the entire life of these assets. In this context, the Group uses a credit loss forecast table based on the maturity of the balances, based on historical credit loss data, adjusted for future factors relating to the debtors and the economic environment. Receivables are grouped into categories with similar characteristics for the calculation of expected credit losses. The amount of the provision is recognized in the income statement. Classification and measurement of financial liabilities The Group's financial liabilities include loans, trade and other payables, and derivative financial instruments. Financial liabilities are initially recognized at fair value and, where applicable, adjusted for transaction costs, unless the Group has classified a financial liability as measured at fair value through profit or loss. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, except for derivatives and financial liabilities classified as financial liabilities at fair value through profit or loss. All charges related to interest and, if applicable, changes in the fair value of an instrument recognized in profit or loss are included in finance expense or finance income. Loans are classified as short-term liabilities unless the Group retains an unconditional right to defer settlement of the liability for at least 12 months after the reporting date of the Financial Statements. The Group and the Company have not applied hedge accounting for any of the periods presented. Offsetting Financial assets and liabilities are offset, and the net amount is presented in the Statement of Financial Position only when the Group has the legal right and intends to settle the receivables and liability in the net amount. Expenses and income are offset only if permitted by the standards or when they relate to gains or losses arising from a group of similar transactions, such as trade portfolio transactions.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__31": {
"value": "Initial recognition and derecognition Financial assets and financial liabilities are recognized when the Group becomes a party to the contractual terms of the financial instrument. Financial assets are derecognized from the Statement of Financial Position when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all risks and rewards are transferred. A financial liability is derecognised from the statement of financial position when it is extinguished, settled, cancelled or expires.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__32": {
"value": "Financial assets and financial liabilities are recognized when the Group becomes a party to the contractual terms of the financial instrument. Financial assets are derecognized from the Statement of Financial Position when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all risks and rewards are transferred. A financial liability is derecognised from the statement of financial position when it is extinguished, settled, cancelled or expires. Classification and measurement of financial assets Financial assets are classified upon initial recognition and subsequently measured at amortized cost, fair value through other comprehensive income, and fair value through profit or loss. The classification of financial assets upon initial recognition depends on the contractual characteristics of the cash flows of the financial asset and the Group's business model for managing them. With the exception of trade receivables that do not contain a significant financial component, the Group initially measures financial assets at their fair value plus, in the case of a financial asset not measured through profit or loss, the transaction costs. Trade receivables that do not contain a significant financial component are measured at the transaction price determined in accordance with IFRS 15. In order for a financial asset to be classified and measured at amortized cost or fair value through comprehensive income, it must generate cash flows that are \"solely payments of principal and interest (SPPI)\" on the original principal amount. The Group's business model for managing financial assets refers to how it manages its financial capabilities to generate cash flows. The business model determines whether cash flows will arise from the collection of contractual cash flows, the sale of financial assets, or both. The purchase or sale of financial assets that require the delivery of assets within a time frame specified by regulation or contract in the market are recognized on the transaction date, i.e., the date on which the Group commits to purchase or sell the asset. For subsequent measurement purposes, financial assets are classified into the following categories: (a) Financial assets at fair value through profit or loss(b) Financial assets at amortized cost(c) Financial assets at fair value through comprehensive income without recycling cumulative gains and lossesupon derecognition(a) Financial assets at fair value through profit or lossFinancial assets measured at fair value through profit or loss include financial assets held under a business model other than \"held for collection\" or \"held for collection and sale.\" Derivatives, including embedded derivatives, are also classified as financial assets measured at fair value through profit or loss, unless they are designated as effective hedging instruments. Furthermore, regardless of the business model used, financial assets whose contractual cash flows do not exclusively consist of payments of principal and interest are reported as financial assets at fair value through profit or loss. The fair values of financial assets in this category are determined by reference to transactions in active markets or using a valuation technique when there is no active market. (b) Financial assets at amortized costThe Group measure financial assets at amortized cost if both of the following conditions are met: (a) the financial asset is retained in a business model in order to hold financial assets for the collection of contractual cash flows; and (b) the contractual clauses of the financial asset generate cash flows on specific dates that consist only of capital andinterest payments on the balance of the original capital.Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. (c) Financial assets classified at fair value through comprehensive incomeFor financial assets measured at fair value through comprehensive income, changes in fair value are recognized in other comprehensive income in the statement of comprehensive income and reclassified to profit or loss when the financial instruments are derecognized. Upon initial recognition, the Group may choose to irrevocably classify its equity investments as equity instruments measured at fair value through comprehensive income when they meet the definition of equity in accordance with IAS 32 Financial Instruments: Presentation, and not held for trading. The classification is determined on an individual financial instrument basis. Gains and losses on these financial assets are never recycled to profit or loss. Dividends are recognized in the income statement when the right to receive payment has been established, unless the Group benefits from this income as a recovery of part of the cost of the financial asset, in which case the gains are recognized in the statement of comprehensive income. Equity securities measured at fair value through comprehensive income are not subject to impairment test. Impairment of financial assets The Group and the Company recognize impairment provisions for expected credit losses on all financial assets, except those measured at fair value through profit or loss. The objective of the impairment requirements in IFRS 9 is to recognize the expected credit losses over the lifetime of a financial instrument whose credit risk has increased since initial recognition, regardless of whether the assessment is made on a collective or individual basis, using all information available, based on both historical and current information, as well as information relating to reasonable future estimates. For the purposes of applying the above approach, a distinction is made between financial assets whose credit risk has not deteriorated significantly since initial recognition or which have a low credit risk at the reporting date (Stage 1), financial assets whose credit risk has deteriorated significantly since initial recognition and which do not have low credit risk (Stage 2), and financial assets for which there is objective evidence of impairment at the reporting date (Stage 3). For financial assets classified in Stage 1, expected credit losses are recognized for the next twelve months, while for those classified in Stage 2 or Stage 3, expected credit losses are recognized for the entire life of the financial asset. Expected credit losses are based on the difference between the contractual cash flows and the cash flows that the Group or the Company expects to receive. The difference is discounted using an estimate of the original effective interest rate of the financial asset. The Group applies the simplified approach of the Standard for contract assets, trade receivables and lease receivables, calculating the expected credit losses for the entire life of these assets. In this context, the Group uses a credit loss forecast table based on the maturity of the balances, based on historical credit loss data, adjusted for future factors relating to the debtors and the economic environment. Receivables are grouped into categories with similar characteristics for the calculation of expected credit losses. The amount of the provision is recognized in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__33": {
"value": "(a) Financial assets at fair value through profit or lossFinancial assets measured at fair value through profit or loss include financial assets held under a business model other than \"held for collection\" or \"held for collection and sale.\" Derivatives, including embedded derivatives, are also classified as financial assets measured at fair value through profit or loss, unless they are designated as effective hedging instruments. Furthermore, regardless of the business model used, financial assets whose contractual cash flows do not exclusively consist of payments of principal and interest are reported as financial assets at fair value through profit or loss. The fair values of financial assets in this category are determined by reference to transactions in active markets or using a valuation technique when there is no active market.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__34": {
"value": "Impairment of financial assets The Group and the Company recognize impairment provisions for expected credit losses on all financial assets, except those measured at fair value through profit or loss. The objective of the impairment requirements in IFRS 9 is to recognize the expected credit losses over the lifetime of a financial instrument whose credit risk has increased since initial recognition, regardless of whether the assessment is made on a collective or individual basis, using all information available, based on both historical and current information, as well as information relating to reasonable future estimates. For the purposes of applying the above approach, a distinction is made between financial assets whose credit risk has not deteriorated significantly since initial recognition or which have a low credit risk at the reporting date (Stage 1), financial assets whose credit risk has deteriorated significantly since initial recognition and which do not have low credit risk (Stage 2), and financial assets for which there is objective evidence of impairment at the reporting date (Stage 3). For financial assets classified in Stage 1, expected credit losses are recognized for the next twelve months, while for those classified in Stage 2 or Stage 3, expected credit losses are recognized for the entire life of the financial asset. Expected credit losses are based on the difference between the contractual cash flows and the cash flows that the Group or the Company expects to receive. The difference is discounted using an estimate of the original effective interest rate of the financial asset. The Group applies the simplified approach of the Standard for contract assets, trade receivables and lease receivables, calculating the expected credit losses for the entire life of these assets. In this context, the Group uses a credit loss forecast table based on the maturity of the balances, based on historical credit loss data, adjusted for future factors relating to the debtors and the economic environment. Receivables are grouped into categories with similar characteristics for the calculation of expected credit losses. The amount of the provision is recognized in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__35": {
"value": "Classification and measurement of financial liabilities The Group's financial liabilities include loans, trade and other payables, and derivative financial instruments. Financial liabilities are initially recognized at fair value and, where applicable, adjusted for transaction costs, unless the Group has classified a financial liability as measured at fair value through profit or loss. Subsequently, financial liabilities are measured at amortized cost using the effective interest method, except for derivatives and financial liabilities classified as financial liabilities at fair value through profit or loss. All charges related to interest and, if applicable, changes in the fair value of an instrument recognized in profit or loss are included in finance expense or finance income. Loans are classified as short-term liabilities unless the Group retains an unconditional right to defer settlement of the liability for at least 12 months after the reporting date of the Financial Statements. The Group and the Company have not applied hedge accounting for any of the periods presented.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__36": {
"value": "Offsetting Financial assets and liabilities are offset, and the net amount is presented in the Statement of Financial Position only when the Group has the legal right and intends to settle the receivables and liability in the net amount. Expenses and income are offset only if permitted by the standards or when they relate to gains or losses arising from a group of similar transactions, such as trade portfolio transactions.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__37": {
"value": "6.8.6 Inventory Inventories are evaluated at the lowest price between acquisition cost and net realizable value. The cost of inventories is defined using the weighted average method. The cost price of finished products and semi-finished inventories includes raw materials, direct labour costs, as well as direct expenses and other general expenses related to the production excluding the borrowing cost. Net realizable value is the estimated sale price, during the normal course of the company\u2019s activities, minus the estimated cost necessary for the sale. The net realizable value of raw materials is the estimated replacement cost in the normal course of the Company's operations. A provision for slow-moving or obsolete inventories is made when deemed necessary.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__38": {
"value": "6.8.7 Leases The Group as a lessee For each new contract entered into, the Group assesses whether the contract is, or contains, a lease. A lease is, or contains, a lease if the contract conveys the right to control the use of a recognized asset for a period of time in return for consideration. In this context, the Group assesses whether: \u2022 the contract conveys the right to control the use of a recognized asset, which is specified either explicitly in the contract or implicitly if it is specified explicitly at the time the asset becomes available for use by the Group, \u2022 the Group has the right to obtain substantially all of the economic benefits from the use of the recognized asset, and \u2022 the Group has the right to direct the use of the recognized asset. Leases are recognized in the Statement of Financial Position as a right to use an asset and a lease obligation on the date that the leased asset becomes available for use except for: \u2022 Short-term leases and \u2022 Fixed assets of insignificant value leases. The lease liabilities are initially measured at the present value of leases which were not paid at the commencement of lease. They are discounted with the implied lease rate or, if this particular rate cannot be determined from the agreement, via the interbank rate (IBR). The latter is defined as the cost which the lessor would have to pay in order to borrow the necessary capital and then purchase an asset of similar value with the leased asset in a similar financial environment and with similar terms and conditions. The lease liabilities include the net present value of the following: \u2022 Fixed leases (including the ones that are essentially fixed leases) \u2022 Variable leases which are dependent on any indicator \u2022 Residual value which is expected to be paid \u2022 Exercise price of a put option if the lessor is almost certain regarding the exercise of the option \u2022 Penalties for terminating a lease, if the lessor chooses this option After initial recognition, the amount of lease obligations is increased by their finance cost and reduced by the payment of lease payments. If there is a change in the amount of lease payments due to a change in an index, in the estimate of the residual value or in the assessment of a right to purchase, extend or terminate the contract, the amount of the liability is remeasured. In particular, lease liabilities are adjusted if the lease payments change due to a change in an index or a change in the lease term. Right-of-use assets are initially measured at their cost and then reduced by the amount of accumulated depreciation and any recognized impairment. Finally, they are adjusted to specific remeasurements of the corresponding lease liability. The initial measurement of right-of-use assets includes: \u2022 The amount of the initial measurement of the lease liability \u2022 Lease payments made on or before the commencement date, are reduced by the amount of any discounts or other incentives. \u2022 Initial costs are directly attributable to the lease \u2022 Restoration costs Each lease payment is allocated between the lease liability and interest, which is charged to income over the lease term to achieve a constant rate of interest on the remaining balance of the financial liability in each period. The right-of-use asset is amortized over the shorter of the asset's useful life or the lease term using a straight-line method. The Group as a Lessor The Group's leases as lessor are classified as operating or finance leases. A lease is classified as a finance lease if it transfers substantially all the risks and rewards associated with the ownership of the underlying asset. Conversely, a lease is classified as operating if it does not transfer substantially all the risks and rewards related to the ownership of the asset. Rental income from operating leases is recognized under the terms of the lease using the straight-line method. Initial direct costs incurred by the Group in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized as lease income over the lease term. Assets under finance leases are derecognized and the Group recognizes a receivable equal to the net investment in the lease. The receivable from leases is discounted using the effective interest method and the carrying amount is adjusted accordingly. Lease payments receivables are increased by interest on the receivable and decreased as lease payments are collected.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__39": {
"value": "6.8.8 Revenue Recognition A five-step model is used to recognize and measure revenue arising from contracts with customers: 1. Identify the contract(s) with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognise revenue when (or as) the entity satisfies a performance obligation. According to IFRS 15 \"Revenue from Contracts with Customers,\" revenue is recognized in the amount that an entity expects to be entitled to as consideration for the transfer of goods or services to a customer, excluding amounts collected on behalf of third parties (value-added tax, other taxes on sales). Variable amounts are included in the price and are estimated using either the \"expected value\" method or the \"most probable amount\" method. An entity recognizes revenue when (or as) it satisfies the performance obligation of a contract by transferring the goods or services promised to the customer. The customer obtains control of the good or service if it has the ability to direct the use and obtain substantially all of the economic benefits from the good or service. Control is transferred over a period of time or at a specific point in time. Revenue from the sale of goods is recognized when control of the goods is transferred to the customer, usually upon delivery, and there is no unfulfilled obligation that could affect the customer's acceptance of the goods. The receivable from the customer is recognized when there is an unconditional right for the entity to receive the consideration for the contract to be performed for the customer. The contractual asset is recognized when the Group has satisfied its obligations to the customer, before the customer pays or before payment is due, for example when the goods or services are transferred to the customer before the Group's right to issue an invoice. The contractual liability is recognized when the Group receives consideration from the customer (prepayment) or when it retains a right to consideration that is unconditional (deferred income) before the performance of the obligations of the contract and the transfer of the goods or services. The contractual obligation is derecognized when the obligations of the contract are fulfilled and the revenue is recognized in the income statement. Revenue is recognized per category as follows: \u2022 Sale of goods. The Group's revenue mainly relates to sales of goods for which contracts with customers aregenerally short-term and include a single performance obligation. Sales of goods, which are made through variouschannels, are recognized when the Group transfers ownership and the risks associated with ownership of thegoods to customers, the goods are accepted by them, and the collection of the receivable is reasonably assured.Sales include shipping costs charged to the customer and are reported net of variable amounts payable tocustomers due to discounts, financial incentives or promotional activities.\u2022 Interest income. Interest income is recognized on an accrual basis using the effective interest rate.\u2022 Rental income. Income from operating leases of the Group's properties is recognized gradually over the leaseterm.\u2022 Dividend income. Dividends are recognized as income when the right to receive them is established.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__41": {
"value": "6.8.9 Income Tax and Deferred Tax Income tax of the Group's subsidiaries and associates is calculated in accordance with the relevant legislation in force on the balance sheet date in the countries in which they operate and in which taxable income arises. The Management periodically reviews the tax calculations and, in cases where the relevant tax legislation is subject to different interpretations, makes a provision for the additional amount expected to be paid to the local tax authorities. Deferred income tax is determined using the liability method based on the temporary differences between the carrying amount and the tax base of assets and liabilities. Deferred income tax is not recognized if it arises from the initial recognition of an asset or liability in a transaction, other than a business combination, which, at the time of the transaction, did not affect either the accounting profit or loss or the taxable profit or loss. Deferred tax is determined using the tax rates that are expected to apply in the period when the asset or liability is settled, taking into account the tax rates (and tax laws) that have been enacted by the balance sheet date. Deferred tax assets are recognized to the extent that there will be future taxable profit for the utilization of the temporary difference that gives rise to the deferred tax asset. Deferred income tax is recognized for temporary differences arising from investments in subsidiaries and associates, except where the reversal of temporary differences is controlled by the Group and it is probable that the temporary differences will not reverse in the foreseeable future.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__40": {
"value": "6.8.9 Income Tax and Deferred Tax Income tax of the Group's subsidiaries and associates is calculated in accordance with the relevant legislation in force on the balance sheet date in the countries in which they operate and in which taxable income arises. The Management periodically reviews the tax calculations and, in cases where the relevant tax legislation is subject to different interpretations, makes a provision for the additional amount expected to be paid to the local tax authorities. Deferred income tax is determined using the liability method based on the temporary differences between the carrying amount and the tax base of assets and liabilities. Deferred income tax is not recognized if it arises from the initial recognition of an asset or liability in a transaction, other than a business combination, which, at the time of the transaction, did not affect either the accounting profit or loss or the taxable profit or loss. Deferred tax is determined using the tax rates that are expected to apply in the period when the asset or liability is settled, taking into account the tax rates (and tax laws) that have been enacted by the balance sheet date. Deferred tax assets are recognized to the extent that there will be future taxable profit for the utilization of the temporary difference that gives rise to the deferred tax asset. Deferred income tax is recognized for temporary differences arising from investments in subsidiaries and associates, except where the reversal of temporary differences is controlled by the Group and it is probable that the temporary differences will not reverse in the foreseeable future.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__42": {
"value": "6.8.10 Contingent Liabilities and Provisions Provisions are recognized when the Group has a present legal or constructive obligation arising from past events and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. If it is no longer probable that an outflow of resources will be required to settle a liability for which a provision has already been made, then the provision is reversed. In cases where the outflow of economic resources as a result of present commitments is considered unlikely, or the amount of the provision cannot be estimated reliably, no liability is recognized in the financial statements. Contingent liabilities are not recognized in the financial statements but are disclosed unless the possibility of an outflow of economic resources embodying economic benefits is remote. Possible inflows of economic benefits to the Group that do not yet meet the criteria for an asset are considered contingent assets and are disclosed if the inflow of economic benefits is probable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__43-1": {
"value": "6.8.11 Employee benefits \u2013 Stock Award Plan The Group applies a Stock Award Plan to executives of the Company and the Group, which is equity-settled in shares of the parent Company. When employees are remunerated through share-based payments, the fair value of the services received is determined indirectly, by reference to the fair value of the shares expected to be distributed free of charge. This fair value is determined at the grant date and does not take into account the effect of non-market vesting conditions (such as profitability targets and sales growth or other performance conditions). All share-based payments are ultimately recognized as an expense in the statement of profit or loss, with a corresponding credit to equity. When vesting periods or other vesting conditions apply, the relevant expense is allocated over the vesting period, based on the best available estimate of the number of shares expected to be distributed free of charge to the beneficiaries. Non-market vesting conditions are taken into account in the assumptions regarding the number of shares expected to be distributed free of charge to the beneficiaries. The relevant estimates are revised in subsequent periods, if there are indications that the number of shares expected to be distributed free of charge differs from previous estimates. Any adjustment to the cumulative share-based payment expense as a result of the revision of estimates is recognized in the current period. The number of shares ultimately distributed to the beneficiaries does not affect the expense recognized in any period. At the time of recognition of the shares in the beneficiaries\u2019 accounts, any difference between the acquisition cost of the treasury shares distributed and the reserve formed is recognized in Retained earnings.6.9.6 Employee benefits Short-term benefits Short-term employee benefits (other than termination benefits) in cash and in kind are recognized as an expense when they are incurred. Post-employment benefits Post-employment benefits include lump-sum retirement benefits, pensions, and other benefits paid to employees after the end of their employment in return for their service. The Group's obligations for retirement benefits relate to both defined contribution plans and defined benefit plans. The accrued cost of defined contribution plans is recognized as an expense in the period to which it relates. The retirement plans adopted by the Group are funded in part through payments to insurance companies or state social security institutions. Defined contribution plan Defined contribution plans involve the payment of contributions to insurance companies (e.g., Social Security Fund), with the result that no legal obligation arises for the Group in the event that the State Fund is unable to pay a pension to the insured person. The employer's obligation is limited to paying employer contributions to the Funds. The contribution payable by the Group under a defined contribution plan is recognized as a liability after deducting the contribution paid, while accrued contributions are recognized as an expense in the income statement. Defined benefit plan In accordance with Laws 2112/2020 and 4093/2012, the Group pays compensation to employees upon termination of employment or retirement. The amount of compensation paid depends on the number of years of service, the amount of remuneration and the manner of departure from service (termination or retirement). Entitlement to participate in these plans is established by allocating benefits over the last 16 years until the date of retirement of employees, following the scale set out in Law 4093/2012. The obligation recognized in the Statement of Financial Position for defined benefit plans is the present value of the defined benefit obligation less the fair value of the plan assets (reserve from payments to the insurance company) and any actuarial gains or losses arising from any actuarial or loss and the cost of past service. The defined benefit obligation is calculated annually by an independent actuary using the Projected Unit Credit Method. Under the Projected Unit Credit Method, the cost of a pension benefit is calculated as the actuarial present value at the measurement date of the benefit that the employee will receive based on the projected benefit and years of service with the company up to that date. The benefit is calculated based on the projected pensionable salary at retirement age. A defined benefit plan specifies, based on various parameters such as age, years of service, salary, specific obligations for benefits payable Provisions relating to the period are included in the relevant personnel costs in the accompanying separate and consolidated income statements and consist of the current and past service costs, the related financial costs, the actuarial gains or losses, and any potential additional charges. With regard to unrecognized actuarial gains or losses, the revised IAS 19 is followed, which includes a number of amendments to the accounting for defined benefit plans, including: \u2022 the recognition of actuarial gains/losses in other comprehensive income and their definitive exclusion from the results for the period,\u2022 non-recognition of expected returns on plan assets in the income statement, but recognizing the related interest on the net liability/(asset) of the benefit calculated using the discount rate used to measure the defined benefit obligation,\u2022 recognition of past service costs in the results for the period earlier than the date of modification of the plan or when the related restructuring or termination benefit is recognized,\u2022 other changes include new disclosures, such as quantitative sensitivity analysis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__44": {
"value": "6.9.1 Foreign Currency Translation Functional currency and presentation currency The financial statements of the Group's subsidiaries are presented in the local currency of the country in which they operate. The consolidated financial statements are presented in euros, which is the functional currency and reference currency of the Company and the Group. Transactions and Balances Foreign currency transactions are recorded at the exchange rates prevailing on the date of the transaction. Foreign exchange gains and losses arising from the settlement of such monetary assets and liabilities denominated in foreign currencies are recognized in the income statement. Group companies The operating results and net position of all Group companies (except those operating in hyperinflationary economies) whose functional currency is different from the Group's reference currency are translated into the Group's reference currency as follows: \u2022 Assets and liabilities are translated at the exchange rate prevailing at the balance sheet date.\u2022 Income and expenses in each company's income statement are translated at the average exchange rate prevailing from the beginning of the financial year to the balance sheet date.\u2022 All exchange differences arising from the above are recorded in a separate equity account.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__45": {
"value": "6.9.2 Other Intangible Assets Intangible assets acquired separately are recorded at historical cost. Intangible assets acquired as part of business combinations are recognized at their fair value on the acquisition date. After initial recognition, intangible assets are measured at historical cost less accumulated amortization and accumulated impairment losses. Internally generated intangible assets, other than capitalized development costs, are not capitalized and the costs are recognized in the income statement when incurred. Software programs and related licenses acquired separately are capitalized based on the costs incurred for the acquisition and installation of the specific software, when these are expected to generate economic benefits for the Group beyond one financial year. Expenses incurred for the maintenance of software programs are recognized as an expense as incurred. Amortization of intangible assets is calculated using the straight-line method over their useful lives, which is estimated based on the useful lives of the intangible assets and ranges from 5 to 30 years. Specifically, the main categories of intangible assets are: a) Trademarks, relating to right-of-use trademarks/products, which were recognized during the Group's acquisitions with a useful life of between 20 and 30 years, and b) Software, where the useful life is approximately 5 years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__46": {
"value": "6.9.3 Investment Property Investment property is held for the purpose of generating rental income and/or capital gains, or both. Such items are initially recognized at acquisition cost, including transaction costs, and are subsequently measured at fair value. The fair value of investment property is determined annually, based on estimates of external independent appraisers. Any changes in fair value are recognized in the income statement, specifically in the item \"Other Income\" and/or \"Other Expenses\" of the separate and consolidated Statement of Comprehensive Income. Transfers of real estate from the investment property category are made only when there is a change in their use, as evidenced by the commencement of use by the Group or the commencement of development for sale. An investment in real estate is derecognized upon disposal or when the investment is permanently withdrawn from use and no future economic benefits are expected from its disposal. Gains or losses arising from the withdrawal or disposal of an investment in real estate relate to the difference between the net proceeds of the disposal and the carrying amount of the asset and are recognized in the income statement for the period of withdrawal or disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__47": {
"value": "6.9.4 Cash and Cash Equivalent For cash flow statement purposes, cash and cash equivalents consist of cash on hand and bank deposits less bank overdrafts. In the balance sheet, bank overdrafts are included in borrowings under short-term liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__49": {
"value": "6.9.5 Share Capital and Treasury Shares Share capital Share capital is determined in accordance with the nominal value of the shares issued. Increases in share capital through cash contributions include any share premium arising on the initial issuance of share capital. Costs incurred in connection with the issuance of shares are presented net of the related income tax, as a deduction from the proceeds of the issuance. Costs relating to the issuance of shares for the acquisition of businesses are included in the acquisition cost of the business acquired. Treasury shares Treasury shares relate to shares of the Company that have been acquired and are held by the Company or its subsidiaries. Treasury shares are recognized as a deduction from equity and are not recognized as an asset. The acquisition of treasury shares is recorded at cost, including any directly attributable transaction costs, and is deducted directly from equity. Any consideration paid for the acquisition or received from the disposal of treasury shares is recognized directly in equity. Gains or losses arising from the purchase, sale, issuance or cancellation of treasury shares are not recognized in profit or loss. In the case of a subsequent disposal of treasury shares, the difference between the disposal proceeds and their carrying amount is recognized directly in equity. In the case of cancellation of treasury shares, the nominal value of the shares cancelled is offset against share capital, while any difference between their carrying amount and nominal value is recognized in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__48": {
"value": "6.9.5 Share Capital and Treasury Shares Share capital Share capital is determined in accordance with the nominal value of the shares issued. Increases in share capital through cash contributions include any share premium arising on the initial issuance of share capital. Costs incurred in connection with the issuance of shares are presented net of the related income tax, as a deduction from the proceeds of the issuance. Costs relating to the issuance of shares for the acquisition of businesses are included in the acquisition cost of the business acquired. Treasury shares Treasury shares relate to shares of the Company that have been acquired and are held by the Company or its subsidiaries. Treasury shares are recognized as a deduction from equity and are not recognized as an asset. The acquisition of treasury shares is recorded at cost, including any directly attributable transaction costs, and is deducted directly from equity. Any consideration paid for the acquisition or received from the disposal of treasury shares is recognized directly in equity. Gains or losses arising from the purchase, sale, issuance or cancellation of treasury shares are not recognized in profit or loss. In the case of a subsequent disposal of treasury shares, the difference between the disposal proceeds and their carrying amount is recognized directly in equity. In the case of cancellation of treasury shares, the nominal value of the shares cancelled is offset against share capital, while any difference between their carrying amount and nominal value is recognized in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__50": {
"value": "6.9.6 Employee benefits Short-term benefits Short-term employee benefits (other than termination benefits) in cash and in kind are recognized as an expense when they are incurred. Post-employment benefits Post-employment benefits include lump-sum retirement benefits, pensions, and other benefits paid to employees after the end of their employment in return for their service. The Group's obligations for retirement benefits relate to both defined contribution plans and defined benefit plans. The accrued cost of defined contribution plans is recognized as an expense in the period to which it relates. The retirement plans adopted by the Group are funded in part through payments to insurance companies or state social security institutions. Defined contribution plan Defined contribution plans involve the payment of contributions to insurance companies (e.g., Social Security Fund), with the result that no legal obligation arises for the Group in the event that the State Fund is unable to pay a pension to the insured person. The employer's obligation is limited to paying employer contributions to the Funds. The contribution payable by the Group under a defined contribution plan is recognized as a liability after deducting the contribution paid, while accrued contributions are recognized as an expense in the income statement. Defined benefit plan In accordance with Laws 2112/2020 and 4093/2012, the Group pays compensation to employees upon termination of employment or retirement. The amount of compensation paid depends on the number of years of service, the amount of remuneration and the manner of departure from service (termination or retirement). Entitlement to participate in these plans is established by allocating benefits over the last 16 years until the date of retirement of employees, following the scale set out in Law 4093/2012. The obligation recognized in the Statement of Financial Position for defined benefit plans is the present value of the defined benefit obligation less the fair value of the plan assets (reserve from payments to the insurance company) and any actuarial gains or losses arising from any actuarial or loss and the cost of past service. The defined benefit obligation is calculated annually by an independent actuary using the Projected Unit Credit Method. Under the Projected Unit Credit Method, the cost of a pension benefit is calculated as the actuarial present value at the measurement date of the benefit that the employee will receive based on the projected benefit and years of service with the company up to that date. The benefit is calculated based on the projected pensionable salary at retirement age. A defined benefit plan specifies, based on various parameters such as age, years of service, salary, specific obligations for benefits payable Provisions relating to the period are included in the relevant personnel costs in the accompanying separate and consolidated income statements and consist of the current and past service costs, the related financial costs, the actuarial gains or losses, and any potential additional charges. With regard to unrecognized actuarial gains or losses, the revised IAS 19 is followed, which includes a number of amendments to the accounting for defined benefit plans, including: \u2022 the recognition of actuarial gains/losses in other comprehensive income and their definitive exclusion from the results for the period,\u2022 non-recognition of expected returns on plan assets in the income statement, but recognizing the related interest on the net liability/(asset) of the benefit calculated using the discount rate used to measure the defined benefit obligation,\u2022 recognition of past service costs in the results for the period earlier than the date of modification of the plan or when the related restructuring or termination benefit is recognized,\u2022 other changes include new disclosures, such as quantitative sensitivity analysis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__52": {
"value": "6.9.7 Government Grants The Group recognizes government grants that cumulatively meet the following criteria: a) there is reasonable assurance that the entity has complied or will comply with the terms of the grant, and b) it is probable that the amount of the grant will be received. They are recorded at fair value and recognized systematically in income, based on the principle of matching grants with the related costs they subsidize. Grants relating to assets are included in long-term liabilities as deferred income (income for future periods) and are recognized systematically in income over the useful life of the fixed asset. Grants relating to expenses are recognized as a deduction from those expenses during the period required for their systematic correlation with the expenses subsidized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__53": {
"value": "6.9.8 Dividend distribution Distribution of dividends to the shareholders of the parent company is recognized as a liability in the consolidated financial statements on the date on which the distribution is approved by the General Meeting of Shareholders.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__54": {
"value": "6.9.9 Related Party Disclosures Related party disclosures are covered by IAS 24, which refers to transactions between an entity that prepares financial statements and its related parties. The primary consideration is the economic substance of the transactions rather than their legal form.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__55": {
"value": "6.9.10 Earnings per Share Basic earnings per share are calculated by dividing the net profit attributable to the shareholders of the parent company by the weighted average number of ordinary shares in issue during each year, excluding the average number of ordinary shares acquired as treasury shares. The weighted average number of ordinary shares in circulation during the accounting period and for all accounting periods presented is adjusted for events that have changed the number of ordinary shares in circulation without a corresponding change in equity. At the end of the reporting period presented, as well as during the comparative period presented, there were no securities potentially convertible into shares that could lead to a reduction in earnings per share.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__57": {
"value": "7. Notes to Financial Statements 7.1 Segment Reporting Geographic segments For management reporting purposes, the Group is structured into four operating geographical segments: Greece, Bulgaria, Other European Union, and Other Countries. Each segment comprises a group of countries, with their geographical location as the main grouping criterion. Sales are allocated per geographical area, based on the country in which the Group's customers are located, while Segment Assets, Segment Liabilities and the Group's results are also allocated by geographical area, according to the country in which the Group companies are established, as follows: Greece Bulgaria Other European Union Other Countries Group 01/01- 01/01- 01/01- 01/01- 01/01- 01/01- 01/01- 01/01- 01/01- 01/01- 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 Sales 144.832.047 146.575.722 8.546.560 9.141.101 41.163.017 48.991.019 9.796.514 7.220.652 204.338.138 211.928.494 Intra-group sales (4.448.118) (4.913.362) (219.302) (231.952) 0 0 0 0 (4.667.420) (5.145.314) Sales to Third Parties 140.383.929 141.662.360 8.327.258 8.909.149 41.163.017 48.991.019 9.796.514 7.220.652 199.670.718 206.783.180 Greece Bulgaria Other European Union Other Countries Group 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 31/12/2025 31/12/2024 EBITDA 15.193.987 16.597.022 736.113 1.343.958 (89.542) 51.682 0 0 15.840.558 17.992.662 Profit/(Loss) before tax 7.697.272 8.652.390 115.337 630.789 (93.143) 47.368 0 0 7.719.466 9.330.547 Sectoral receivables 193.099.591 196.670.179 8.255.441 7.381.345 11.426.665 11.552.364 0 0 212.781.697 215.603.888 Cross-sectoral receivables (16.881.779) (20.311.177) Deferred Tax Assets 0 0 Total assets in the Group\u2019s Statement of 195.899.918 195.292.711 Financial Position Sectoral Liabilities 69.949.155 70.400.964 6.028.862 5.264.241 12.914 45.470 0 0 75.990.931 75.710.675 Cross-sectoral liabilities (731.170) (1.159.919) Deferred Tax Liabilities 10.485.822 10.940.806 Total Liabilities in the Group\u2019s Statement 85.745.583 85.491.562 of Financial Position Per Product Category The Group divides its operations into four main segments based on product category: a) Business Mill\u2019s Products,b) Consumer Mill\u2019s Products & Mixtures for Bakery and Pastry,c) Mixtures & Raw Materials for Bakery and Pastry,d) CerealsIn particular: a) \u201cBusiness Mill\u2019s Products\u201d include Flour, Semolina and Flour by-products, are available in bulk and inbusiness packages and are addressed to food industries and small craft food industries, bakers andlivestock breeders for business use.b) \u201cConsumer Mill\u2019s Products & Mixtures for Bakery and Pastry\u201d include Flour, Semolina and Mixtures forBakery and Pastry, are available in packages up to 5 kg and are addressed to individual consumers fordomestic use.c) \u201cMixtures & Raw Materials for Bakery and Pastry are available in business packages and are addressedto food industries and small craft food industries, bakers for business use.(d) \"Cereals\" includes Durum Cereals, available in bulk and intended for professional use in the foodindustry.Management monitors the total sales, operating results as well as profit/(loss) before tax separately in respect of taking decisions regarding the allocation of resources and performance assessment of each segment. There have been no changes from the comparative period in the measurement methods used to determine the operating segments and the results of each segment. The information regarding operating segments is as follows: 01.01.2025 - 31.12.2025 Consumer Mill\u2019s Mixtures & Raw Business Mill\u2019s Products & Materials for Other Products Cereals Total Products Mixtures for Bakery Bakery & Services and Pastry and Pastry Total Revenue From Gross Sales Per Segment 130.168.914 17.725.133 18.994.199 36.973.744 476.148 204.338.138 Revenue from Intra-Company Sales (643.969) (29.142) (2.717.487) (993.023) (283.799) (4.667.420) Revenue from Sales (Net) 129.524.945 17.695.991 16.276.712 35.980.721 192.349 199.670.718 EBITDA 6.360.087 633.779 2.137.698 579.173 193.235 9.903.972 Profit/(Loss) Before Tax 4.166.222 526.053 2.034.687 579.173 413.331 7.719.466 01.01.2024 - 31.12.2024 Consumer Mill\u2019s Mixtures & Raw Business Mill\u2019s Products & Materials for Other Products Cereals Total Products Mixtures for Bakery Bakery & Services and Pastry and Pastry Total Revenue From Gross Sales Per Segment 129.290.807 15.362.666 16.668.168 49.996.614 610.239 211.928.494 Revenue from Intra-Company Sales (630.025) (32.383) (2.843.391) (1.218.898) (420.617) (5.145.314) Revenue from Sales (Net) 128.660.782 15.330.283 13.824.777 48.777.716 189.622 206.783.180 EBITDA 8.926.399 602.337 1.703.790 723.365 200.445 12.156.336 Profit/(Loss) Before Tax 6.111.318 467.403 1.603.176 723.365 425.285 9.330.547 During the financial year 2025, no customer of the Group accounted for more than 10% of total sales in any operating segment. In contrast, during the financial year 2024, within the \u201cCereals\u201d segment, there was a customer of the Group whose participation exceeded 10% of total sales. Specifically, the Group\u2019s sales to the customer under the name CASILLO SOCIETA' PER AZIONI amounted to 13,26% of the consolidated sales of the year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__58-1": {
"value": "7.2 Property, Plant and Equipment The Group's and the Company's property, plant and equipment are analyzed as follows: Group Assets Furniture Land Plots Buildings Machinery Vehicles Under Total & Fixtures Construction Acquisition cost 01.01.2024 16.159.624 97.518.431 56.560.011 1.635.950 5.764.486 476.908 178.115.410 Accumulated depreciation 0 (38.281.895) (28.215.439) (1.020.549) (4.637.157) 0 (72.155.040) 01.01.2024 Net Book Value 01.01.2024 16.159.624 59.236.536 28.344.572 615.401 1.127.329 476.908 105.960.370 Additions 84.569 694.498 691.649 31.989 421.948 232.064 2.156.717 Decreases & Transfers \u2013 0 133.864 (378.461) (117.435) (9.506) (418.908) (790.446) Acquisition Value Decreases & Transfers \u2013 0 0 51.585 86.398 6.237 0 144.220 Accumulated depreciation Revaluation adjustments (116.887) 2.410.881 0 0 0 0 2.293.994 Depreciation 0 (2.769.356) (1.712.566) (127.862) (414.137) 0 (5.023.921) Acquisition cost 31.12.2024 16.127.306 100.757.674 56.873.199 1.550.504 6.176.928 290.064 181.775.675 Accumulated depreciation 0 (41.051.251) (29.876.420) (1.062.013) (5.045.057) 0 (77.034.741) 31.12.2024 Net Book Value 31.12.2024 16.127.306 59.706.423 26.996.779 488.491 1.131.871 290.064 104.740.934 Additions 0 541.511 1.399.977 89.434 652.161 2.358.148 5.041.231 Decreases & Transfers \u2013 0 3.274 (203.726) (14.000) 9.899 (216.465) (421.018) Acquisition Value Decreases & Transfers \u2013 0 0 239.303 14.000 2.907 0 256.210 Accumulated depreciation Depreciation 0 (2.838.175) (1.698.189) (121.032) (515.350) 0 (5.172.746) Acquisition cost 31.12.2025 16.127.306 101.302.459 58.069.450 1.625.938 6.838.988 2.431.747 186.395.888 Accumulated depreciation 0 (43.889.426) (31.335.306) (1.169.045) (5.557.500) 0 (81.951.277) 31.12.2025 Net Book Value 31.12.2025 16.127.306 57.413.033 26.734.144 456.893 1.281.488 2.431.747 104.444.611 Company Assets Furniture Land Plots Buildings Machinery Vehicles Under Total & Fixtures Construction Acquisition cost 01.01.2024 14.828.000 88.436.108 51.646.633 913.001 4.570.006 418.908 160.812.656 Accumulated depreciation 0 (37.483.589) (27.215.037) (719.869) (3.990.904) 0 (69.409.399) 01.01.2024 Net Book Value 01.01.2024 14.828.000 50.952.519 24.431.596 193.132 579.102 418.908 91.403.257 Additions 26.409 606.870 616.704 8.780 354.489 216.464 1.829.716 Decreases & Transfers \u2013 0 133.864 (378.461) (110.735) (8.901) (418.908) (783.141) Acquisition Value Decreases & Transfers \u2013 0 0 51.585 80.223 6.036 0 137.844 Accumulated depreciation Revaluation adjustments (553.409) 1.939.748 0 0 0 0 1.386.339 Depreciation 0 (2.538.104) (1.566.196) (43.787) (288.948) 0 (4.437.035) Acquisition cost 31.12.2024 14.301.000 91.116.590 51.884.876 811.046 4.915.594 216.464 163.245.570 Accumulated depreciation 0 (40.021.693) (28.729.648) (683.433) (4.273.816) 0 (73.708.590) 31.12.2024 Net Book Value 31.12.2024 14.301.000 51.094.897 23.155.228 127.613 641.778 216.464 89.536.980 Additions 0 446.066 1.325.303 47.100 455.114 453.831 2.727.414 Decreases & Transfers \u2013 0 3.274 (45.650) (14.000) 9.899 (216.465) (262.942) Acquisition Value Decreases & Transfers \u2013 0 0 138.005 14.000 2.907 0 154.912 Accumulated depreciation Depreciation 0 (2.593.657) (1.549.585) (31.430) (384.071) 0 (4.558.743) Acquisition cost 31.12.2025 14.301.000 91.565.930 53.164.529 844.146 5.380.607 453.830 165.710.042 Accumulated depreciation 0 (42.615.350) (30.141.228) (700.863) (4.654.980) 0 (78.112.421) 31.12.2025 Net Book Value 31.12.2025 14.301.000 48.950.580 23.023.301 143.283 725.627 453.830 87.597.621It should be noted that on December 31, 2024, the last fair value assessment of the Group's and the Company's Land and Buildings was carried out by an independent, reputable appraiser. The key assumptions used to determine the fair value of the Company's and the Group's Land and Buildings are set out in Note 8.1. In accordance with the requirements of the applicable accounting framework (IAS 16), property, plant and equipment that have been selected to be presented at fair value (land and buildings) are revalued every three years, unless significant indications of a change in their fair value arise in the meantime. The next valuation date of the fair value of land and buildings is December 31, 2027.9.9 Capital Expenditure Investments in fixed assets in 2025 amounted to \u20ac5.432 k for the Group and \u20ac3.113 k for the Company.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__59-1": {
"value": "Group Assets Furniture Land Plots Buildings Machinery Vehicles Under Total & Fixtures Construction Acquisition cost 01.01.2024 16.159.624 97.518.431 56.560.011 1.635.950 5.764.486 476.908 178.115.410 Accumulated depreciation 0 (38.281.895) (28.215.439) (1.020.549) (4.637.157) 0 (72.155.040) 01.01.2024 Net Book Value 01.01.2024 16.159.624 59.236.536 28.344.572 615.401 1.127.329 476.908 105.960.370 Additions 84.569 694.498 691.649 31.989 421.948 232.064 2.156.717 Decreases & Transfers \u2013 0 133.864 (378.461) (117.435) (9.506) (418.908) (790.446) Acquisition Value Decreases & Transfers \u2013 0 0 51.585 86.398 6.237 0 144.220 Accumulated depreciation Revaluation adjustments (116.887) 2.410.881 0 0 0 0 2.293.994 Depreciation 0 (2.769.356) (1.712.566) (127.862) (414.137) 0 (5.023.921) Acquisition cost 31.12.2024 16.127.306 100.757.674 56.873.199 1.550.504 6.176.928 290.064 181.775.675 Accumulated depreciation 0 (41.051.251) (29.876.420) (1.062.013) (5.045.057) 0 (77.034.741) 31.12.2024 Net Book Value 31.12.2024 16.127.306 59.706.423 26.996.779 488.491 1.131.871 290.064 104.740.934 Additions 0 541.511 1.399.977 89.434 652.161 2.358.148 5.041.231 Decreases & Transfers \u2013 0 3.274 (203.726) (14.000) 9.899 (216.465) (421.018) Acquisition Value Decreases & Transfers \u2013 0 0 239.303 14.000 2.907 0 256.210 Accumulated depreciation Depreciation 0 (2.838.175) (1.698.189) (121.032) (515.350) 0 (5.172.746) Acquisition cost 31.12.2025 16.127.306 101.302.459 58.069.450 1.625.938 6.838.988 2.431.747 186.395.888 Accumulated depreciation 0 (43.889.426) (31.335.306) (1.169.045) (5.557.500) 0 (81.951.277) 31.12.2025 Net Book Value 31.12.2025 16.127.306 57.413.033 26.734.144 456.893 1.281.488 2.431.747 104.444.611 Company Assets Furniture Land Plots Buildings Machinery Vehicles Under Total & Fixtures Construction Acquisition cost 01.01.2024 14.828.000 88.436.108 51.646.633 913.001 4.570.006 418.908 160.812.656 Accumulated depreciation 0 (37.483.589) (27.215.037) (719.869) (3.990.904) 0 (69.409.399) 01.01.2024 Net Book Value 01.01.2024 14.828.000 50.952.519 24.431.596 193.132 579.102 418.908 91.403.257 Additions 26.409 606.870 616.704 8.780 354.489 216.464 1.829.716 Decreases & Transfers \u2013 0 133.864 (378.461) (110.735) (8.901) (418.908) (783.141) Acquisition Value Decreases & Transfers \u2013 0 0 51.585 80.223 6.036 0 137.844 Accumulated depreciation Revaluation adjustments (553.409) 1.939.748 0 0 0 0 1.386.339 Depreciation 0 (2.538.104) (1.566.196) (43.787) (288.948) 0 (4.437.035) Acquisition cost 31.12.2024 14.301.000 91.116.590 51.884.876 811.046 4.915.594 216.464 163.245.570 Accumulated depreciation 0 (40.021.693) (28.729.648) (683.433) (4.273.816) 0 (73.708.590) 31.12.2024 Net Book Value 31.12.2024 14.301.000 51.094.897 23.155.228 127.613 641.778 216.464 89.536.980 Additions 0 446.066 1.325.303 47.100 455.114 453.831 2.727.414 Decreases & Transfers \u2013 0 3.274 (45.650) (14.000) 9.899 (216.465) (262.942) Acquisition Value Decreases & Transfers \u2013 0 0 138.005 14.000 2.907 0 154.912 Accumulated depreciation Depreciation 0 (2.593.657) (1.549.585) (31.430) (384.071) 0 (4.558.743) Acquisition cost 31.12.2025 14.301.000 91.565.930 53.164.529 844.146 5.380.607 453.830 165.710.042 Accumulated depreciation 0 (42.615.350) (30.141.228) (700.863) (4.654.980) 0 (78.112.421) 31.12.2025 Net Book Value 31.12.2025 14.301.000 48.950.580 23.023.301 143.283 725.627 453.830 87.597.621Vehicles Group Company Acquisition Value 01.01.2024 2.125.808 1.746.372 Accumulated Depreciation 01.01.2024 (807.906) (605.544) Net Book Value 01.01.2024 1.317.902 1.140.828 Additions 748.579 689.719 Decreases & Transfers \u2013 Acquisition value (362.224) (222.241) Decreases & Transfers \u2013 Accumulated Depreciation 325.102 200.587 Depreciation (532.058) (445.629) Acquisition Value 31.12.2024 2.512.163 2.213.850 Accumulated Depreciation 31.12.2024 (1.014.862) (850.586) Net Book Value 31.12.2024 1.497.301 1.363.264 Additions 1.165.740 834.577 Decreases & Transfers \u2013 Acquisition value (840.110) (686.738) Decreases & Transfers \u2013 Accumulated Depreciation 560.943 481.099 Depreciation (620.945) (504.404) Acquisition Value 31.12.2025 2.837.793 2.361.689 Accumulated Depreciation 31.12.2025 (1.074.864) (873.891) Net Book Value 31.12.2025 1.762.929 1.487.798Group Software Trademarks Total Acquisition cost 01.01.2024 2.657.442 717.206 3.374.648 Accumulated amortization 01.01.2024 (1.835.745) (51.149) (1.886.894) Net Book Value 01.01.2024 821.697 666.057 1.487.754 Additions 98.062 0 98.062 Amortization (404.591) (35.573) (440.164) Acquisition cost 31.12.2024 2.755.504 717.206 3.472.710 Accumulated amortization 31.12.2024 (2.240.336) (86.722) (2.327.058) Net Book Value 31.12.2024 515.168 630.484 1.145.652 Additions 390.684 0 390.684 Amortization (267.200) (35.484) (302.684) Acquisition cost 31.12.2025 3.146.188 717.206 3.863.394 Accumulated amortization 31.12.2025 (2.507.536) (122.206) (2.629.742) Net Book Value 31.12.2025 638.652 595.000 1.233.652 Company Software Trademarks Total Acquisition cost 01.01.2024 2.499.066 17.206 2.516.272 Accumulated amortization 01.01.2024 (1.711.657) (16.149) (1.727.806) Net Book Value 01.01.2024 787.409 1.057 788.466 Additions 98.062 0 98.062 Amortization (388.238) (573) (388.811) Acquisition cost 31.12.2024 2.597.128 17.206 2.614.334 Accumulated amortization 31.12.2024 (2.099.895) (16.722) (2.116.617) Net Book Value 31.12.2024 497.233 484 497.717 Additions 385.985 0 385.985 Amortization (258.508) (484) (258.992) Acquisition cost 31.12.2025 2.983.113 17.206 3.000.319 Accumulated amortization 31.12.2025 (2.358.403) (17.206) (2.375.609) Net Book Value 31.12.2025 624.710 0 624.710",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__60": {
"value": "7.3 Investment Property The Group\u2019s and the Company\u2019s investment property is analyzed as follows: Group Company Book value 01.01.2024 496.992 477.000 Additions 0 0 Decreases & Transfers 0 0 Revaluation adjustments 21.027 13.000 Book value 31.12.2024 518.019 490.000 Additions 0 0 Decreases & Transfers (210.000) (210.000) Revaluation adjustments 0 0 Book value 31.12.2025 308.019 280.000 It should be noted that on December 31, 2024, the last fair value assessment of the Group's and the Company's Investment Property was carried out by an independent, reputable appraiser. The key assumptions used to determine the fair value of the Company's and the Group's Investment Property are set out in Note 8.1. In accordance with the requirements of the applicable accounting framework (IAS 40), investment property is measured at fair value, which reflects market conditions at the reporting date of the financial statements. Fair value is determined based on available market data and, where considered appropriate, with the assistance of independent certified valuers. The next fair value measurement is expected to be performed on December 31, 2027, unless indications of a significant change in market conditions arise earlier. Rental income from investment property for the financial year 2025 amounted to \u20ac1.148,00 for the Group and \u20ac800,00 for the Company, compared to \u20ac5.235,00 and \u20ac4.800,00 respectively, in the previous financial year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__63": {
"value": "7.4 Right-of-use assets and Lease Liabilities The Group's and the Company's Right-of-use Assets are analyzed as follows: Vehicles Group Company Acquisition Value 01.01.2024 2.125.808 1.746.372 Accumulated Depreciation 01.01.2024 (807.906) (605.544) Net Book Value 01.01.2024 1.317.902 1.140.828 Additions 748.579 689.719 Decreases & Transfers \u2013 Acquisition value (362.224) (222.241) Decreases & Transfers \u2013 Accumulated Depreciation 325.102 200.587 Depreciation (532.058) (445.629) Acquisition Value 31.12.2024 2.512.163 2.213.850 Accumulated Depreciation 31.12.2024 (1.014.862) (850.586) Net Book Value 31.12.2024 1.497.301 1.363.264 Additions 1.165.740 834.577 Decreases & Transfers \u2013 Acquisition value (840.110) (686.738) Decreases & Transfers \u2013 Accumulated Depreciation 560.943 481.099 Depreciation (620.945) (504.404) Acquisition Value 31.12.2025 2.837.793 2.361.689 Accumulated Depreciation 31.12.2025 (1.074.864) (873.891) Net Book Value 31.12.2025 1.762.929 1.487.798",
"dimensions": {
"concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__61": {
"value": "7.4 Right-of-use assets and Lease Liabilities The Group's and the Company's Right-of-use Assets are analyzed as follows: Vehicles Group Company Acquisition Value 01.01.2024 2.125.808 1.746.372 Accumulated Depreciation 01.01.2024 (807.906) (605.544) Net Book Value 01.01.2024 1.317.902 1.140.828 Additions 748.579 689.719 Decreases & Transfers \u2013 Acquisition value (362.224) (222.241) Decreases & Transfers \u2013 Accumulated Depreciation 325.102 200.587 Depreciation (532.058) (445.629) Acquisition Value 31.12.2024 2.512.163 2.213.850 Accumulated Depreciation 31.12.2024 (1.014.862) (850.586) Net Book Value 31.12.2024 1.497.301 1.363.264 Additions 1.165.740 834.577 Decreases & Transfers \u2013 Acquisition value (840.110) (686.738) Decreases & Transfers \u2013 Accumulated Depreciation 560.943 481.099 Depreciation (620.945) (504.404) Acquisition Value 31.12.2025 2.837.793 2.361.689 Accumulated Depreciation 31.12.2025 (1.074.864) (873.891) Net Book Value 31.12.2025 1.762.929 1.487.798The \"Statement of Financial Position\" includes the following amounts related to Lease Liabilities: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non-current lease liabilities 1.186.951 1.007.641 1.029.716 949.371 Current lease liabilities 624.553 527.808 502.258 448.209 Total: 1.811.504 1.535.449 1.531.974 1.397.580 Lease liabilities as at 31/12/2024 are analyzed as follows: Group Up to 1 years 2-5 years> 5yearsTotal Lease liabilities 587.673 1.080.379 8.220 1.676.272 (59.865) (80.823) (135)(140.823)Financial expense Net Present Value of the Liability 527.808 999.556 8.085 1.535.449 Company Up to 1 years 2-5 years> 5yearsTotal Lease liabilities 503.946 1.020.244 8.220 1.532.410 (55.737) (78.958) (135)(134.830)Financial expense Net Present Value of the Liability 448.209 941.286 8.085 1.397.580 Lease liabilities carried forward as at 31/12/2025 are analyzed as follows: Group Up to 1 years 2-5 years> 5yearsTotal Lease liabilities 689.663 1.234.241 21.994 1.945.898 Financial expense (65.110) (68.867) (417)(134.394)Net Present Value of the Liability 624.553 1.165.374 21.577 1.811.504 Company Up to 1 years 2-5 years> 5yearsTotal Lease liabilities 558.410 1.072.022 21.994 1.652.426 Financial expense (56.152) (63.883) (417)(120.452)Net Present Value of the Liability 502.258 1.008.139 21.577 1.531.974 The Group and the Company have chosen not to recognize a lease liability for short-term leases (i.e., leases with an expected term of less than or equal to 12 months) as well as for leases of assets of insignificant value. The related lease payments are recognized in the income statement for the period using the straight-line method. In 2025, the total amount of these leases stood at \u20ac518.980 for the Group (2024: \u20ac465.484) and \u20ac423.760 for the Company (2024: \u20ac375.376). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__64": {
"value": "7.5 Intangible Assets Intangible Assets of the Group and the Company are analyzed as follows: Group Software Trademarks Total Acquisition cost 01.01.2024 2.657.442 717.206 3.374.648 Accumulated amortization 01.01.2024 (1.835.745) (51.149) (1.886.894) Net Book Value 01.01.2024 821.697 666.057 1.487.754 Additions 98.062 0 98.062 Amortization (404.591) (35.573) (440.164) Acquisition cost 31.12.2024 2.755.504 717.206 3.472.710 Accumulated amortization 31.12.2024 (2.240.336) (86.722) (2.327.058) Net Book Value 31.12.2024 515.168 630.484 1.145.652 Additions 390.684 0 390.684 Amortization (267.200) (35.484) (302.684) Acquisition cost 31.12.2025 3.146.188 717.206 3.863.394 Accumulated amortization 31.12.2025 (2.507.536) (122.206) (2.629.742) Net Book Value 31.12.2025 638.652 595.000 1.233.652 Company Software Trademarks Total Acquisition cost 01.01.2024 2.499.066 17.206 2.516.272 Accumulated amortization 01.01.2024 (1.711.657) (16.149) (1.727.806) Net Book Value 01.01.2024 787.409 1.057 788.466 Additions 98.062 0 98.062 Amortization (388.238) (573) (388.811) Acquisition cost 31.12.2024 2.597.128 17.206 2.614.334 Accumulated amortization 31.12.2024 (2.099.895) (16.722) (2.116.617) Net Book Value 31.12.2024 497.233 484 497.717 Additions 385.985 0 385.985 Amortization (258.508) (484) (258.992) Acquisition cost 31.12.2025 2.983.113 17.206 3.000.319 Accumulated amortization 31.12.2025 (2.358.403) (17.206) (2.375.609) Net Book Value 31.12.2025 624.710 0 624.710",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__66": {
"value": "7.6 Goodwill Goodwill for the Group is analyzed as follows: 31.12.2025 31.12.2024 Opening Balance 1.000.000 1.000.000 Acquisitions / (Disposals) 0 0 Impairments 0 0 Closing Balance 1.000.000 1.000.000 The recognized goodwill relates entirely to the subsidiary \"KENFOOD S.A.\" and is subject to annual impairment test in accordance with the applicable accounting framework. The recoverable amount of goodwill as at December 31, 2025 has been determined based on the calculation of the net discounted cash flows expected to arise from the subsidiary's activities (value in use method). The key assumptions used to determine the goodwill at 31.12.2025 are as follows: \u2022 WACC/Weighted Average Cost Of Capital: WACC used amounted to 6,34%.\u2022 Business plan cash flows: cash flows used in calculating the value in use were based on the subsidiary'sapproved business plan covering a period of five years. Sales beyond the five-year period have beenextrapolated using a growth rate of 2,00% beyond the five-year period.\u2022 EBITDA: the budgetary amounts of EBITDA have been determined according to previous experience andcomply with assumptions according to \u201cvalue in use\u201d approach. The main assumptions reflect previousexperience of the Management and other available information from internal sources regarding the courseof the industry.The impairment test did not reveal any need to recognize an impairment loss on the recognized goodwill. On December 31, 2025, the management conducted a sensitivity analysis of the recoverable amount in relation to changes in certain key assumptions, as presented above. Specifically: \u2022 An increase in the weighted average cost of capital (WACC) by half a percentage point (0,5%) results ina 11,53% decrease in the recoverable amount of the subsidiary. Respectively, a decrease in WACC byhalf a percentage point (0,5%) results in an increase of 14,54%.\u2022 An increase in the perpetual sales growth rate by half a percentage point (0,5%) results in an increaseof 10,24% in the recoverable amount of the subsidiary. Respectively, a decrease in the same growth rateby half a percentage point (0,5%) results in a decrease of 8,12%.The above analyses do not indicate any need for impairment of goodwill for the Group. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__67": {
"value": "7.7 Investments in Subsidiaries Investments in subsidiaries are analyzed as follows: Country of Direct Direct Incorporation participation participation 31.12.2025 31.12.2024 rate % of rate % of the parent the parent Kenfood S.A. Greece 100,00% 8.309.714 99,99% 11.338.733 Loulis Logistics Services S.A. Greece 99,68% 59.900 99,68% 44.900 LEP ENERGY COMMUNIT\u03a5 Greece 20,00% 12.000 20,00% 12.000 COOPERATIVE SOCIETY Ltd Loulis International Foods 7.731.625 100,00% 7.731.625 Enterprises Cyprus 100,00% Bulgaria Ltd Other Investments - - 13.370 - 0 Total: 16.126.609 19.127.258 Under \u201cOther investments\u201d, an amount is included relating to benefits granted under a Share-based Payment Plan (Stock Award Plan), in accordance with IFRS 2, which has been recognized as an increase in the investment in an indirect subsidiary company under the name \u201cLoulis Mel-Bulgaria EAD\u201d. In accordance with the accounting policies followed and the requirements of IAS 36, the Company tests its assets for impairment at the end of each annual reporting period if there are indications of impairment. As at December 31, 2025, there were no indications of impairment of investments in subsidiaries.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__68": {
"value": "7.8 Other Non \u2013 Current assets Other Non \u2013 current assets of the Group and the Company are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Guarantees given 56.209 42.933 18.290 15.939 Advance Payments to Suppliers for Non-Current Assets 1.216.545 1.331.181 789.224 1.011.181 Other Non-Current Receivables 0 4.052 0 0 Total: 1.272.754 1.378.166 807.514 1.027.120",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__69": {
"value": "7.9 Inventory The Group\u2019s and the Company\u2019s inventories are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Merchandise 709.088 831.499 586.382 722.800 Finished & Semi-Finished Products 4.592.135 4.946.792 3.306.937 3.981.115 Raw and Packing Materials 24.589.181 21.479.009 15.492.057 15.560.086 Consumables and Other Stocks 25.027 34.204 18.717 27.729 Asset\u2019s spare parts 26.216 26.216 26.216 26.216 Total: 29.941.647 27.317.720 19.430.309 20.317.946",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__71": {
"value": "7.10 Trade Receivables The Group\u2019s and the Company\u2019s trade receivables are analyzed as follows : Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Customers/Other Trade receivables 40.438.308 42.073.185 37.201.052 39.103.463 Notes receivable 0 0 0 0 Notes Pastdue 431.278 431.278 429.478 429.478 Cheques Receivable 7.118.232 10.207.529 6.337.167 9.333.811 Cheques Pastdue 3.662.343 3.564.783 3.532.765 3.432.704 Receivables from Related Companies 0 0 169.211 46.217 Less: Provisions (8.997.973) (8.580.493) (8.728.468) (8.350.113) Total: 42.652.188 47.696.282 38.941.205 43.995.560 All amounts relate to short-term receivables. The net carrying amount of trade receivables is reasonably considered to approximate their fair value in the reporting period. On December 31, 2025, and December 31, 2025, the maturity of current and past due trade receivables from customers was as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Trade Receivables not pastdue 35.992.005 39.576.876 33.387.077 36.602.142 Trade Receivables pastdue 1-60 days 5.295.353 7.136.478 4.423.816 6.464.298 Trade Receivables pastdue 61-180 days 1.659.106 1.229.732 1.395.069 1.176.285 Trade Receivables pastdue >181 days 8.703.697 8.333.689 8.463.711 8.102.948 Total: 51.650.161 56.276.775 47.669.673 52.345.673 The Group and the Company apply the simplified approach of IFRS 9 and calculate expected credit losses over the life of their receivables. The tables below provide information on the Group's and the Company's exposure to credit risk: Group - 31.12.2024 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 39.576.876 7.136.478 1.229.732 8.333.689 56.276.775 Expected credit Loss (73.111) (95.335) (234.870) (8.177.177) (8.580.493) Expected % of Credit Loss -0,18%-1,34%-19,10%-98,12%-15,25%Company - 31.12.2024 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 36.602.142 6.464.298 1.176.285 8.102.948 52.345.673 Expected credit Loss (73.111) (93.020) (228.264) (7.955.718) (8.350.113) Expected % of Credit Loss -0,20%-1,44%-19,41%-98,18%-15,95%Group - 31.12.2025 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 35.992.005 5.295.353 1.659.106 8.703.697 51.650.161 Expected credit Loss (77.126) (87.466) (315.917) (8.517.464) (8.997.973) Expected % of Credit Loss -0,21%-1,65%-19,04%-97,86%-17,42%Company - 31.12.2025 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 33.387.077 4.423.816 1.395.069 8.463.711 47.669.673 Expected credit Loss (70.454) (82.931) (292.510) (8.282.573) (8.728.468) Expected % of Credit Loss -0,21%-1,87%-20,97%-97,86%-18,31%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__70": {
"value": "7.10 Trade Receivables The Group\u2019s and the Company\u2019s trade receivables are analyzed as follows : Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Customers/Other Trade receivables 40.438.308 42.073.185 37.201.052 39.103.463 Notes receivable 0 0 0 0 Notes Pastdue 431.278 431.278 429.478 429.478 Cheques Receivable 7.118.232 10.207.529 6.337.167 9.333.811 Cheques Pastdue 3.662.343 3.564.783 3.532.765 3.432.704 Receivables from Related Companies 0 0 169.211 46.217 Less: Provisions (8.997.973) (8.580.493) (8.728.468) (8.350.113) Total: 42.652.188 47.696.282 38.941.205 43.995.560 All amounts relate to short-term receivables. The net carrying amount of trade receivables is reasonably considered to approximate their fair value in the reporting period. On December 31, 2025, and December 31, 2025, the maturity of current and past due trade receivables from customers was as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Trade Receivables not pastdue 35.992.005 39.576.876 33.387.077 36.602.142 Trade Receivables pastdue 1-60 days 5.295.353 7.136.478 4.423.816 6.464.298 Trade Receivables pastdue 61-180 days 1.659.106 1.229.732 1.395.069 1.176.285 Trade Receivables pastdue >181 days 8.703.697 8.333.689 8.463.711 8.102.948 Total: 51.650.161 56.276.775 47.669.673 52.345.673 The Group and the Company apply the simplified approach of IFRS 9 and calculate expected credit losses over the life of their receivables. The tables below provide information on the Group's and the Company's exposure to credit risk: Group - 31.12.2024 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 39.576.876 7.136.478 1.229.732 8.333.689 56.276.775 Expected credit Loss (73.111) (95.335) (234.870) (8.177.177) (8.580.493) Expected % of Credit Loss -0,18%-1,34%-19,10%-98,12%-15,25%Company - 31.12.2024 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 36.602.142 6.464.298 1.176.285 8.102.948 52.345.673 Expected credit Loss (73.111) (93.020) (228.264) (7.955.718) (8.350.113) Expected % of Credit Loss -0,20%-1,44%-19,41%-98,18%-15,95%Group - 31.12.2025 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 35.992.005 5.295.353 1.659.106 8.703.697 51.650.161 Expected credit Loss (77.126) (87.466) (315.917) (8.517.464) (8.997.973) Expected % of Credit Loss -0,21%-1,65%-19,04%-97,86%-17,42%Company - 31.12.2025 Pastdue Pastdue Pastdue Not Pastdue Total 1-60 days61-180 days> 181 daysTotal of Trade Receivables 33.387.077 4.423.816 1.395.069 8.463.711 47.669.673 Expected credit Loss (70.454) (82.931) (292.510) (8.282.573) (8.728.468) Expected % of Credit Loss -0,21%-1,87%-20,97%-97,86%-18,31%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__73-1": {
"value": "7.11 Financial Assets & Liabilities at Fair Value The Group and the Company are subject to the risk of interest rate fluctuations, primarily due to loans held at floating interest rates. To hedge the risk of fluctuations in interest rates, the Group and the Company periodically enter into interest rate swaps to ensure that the cost (or part of it) of long-term borrowings is kept fixed against a fluctuation in the Euribor rate. No hedge accounting is used for the interest rate swaps signed. The Group's and the Company's open positions are measured at fair value at every reporting period. In order to hedge the risk of fluctuations in raw material (wheat) prices to which the Group and the Company are subject, primarily due to future flour sales contracts, the Group and the Company periodically sign options and/or futures contracts in order to ensure that the cost (or a part of it) of the raw material (wheat) remains stable from a fluctuation in its price in the current market. No hedge accounting is used for options and futures contracts signed. The Group's and the Company's open positions are measured at fair value at every reporting period. Consequently, the Group's and the Company's Financial Assets at Fair Value and Financial Liabilities at Fair Value are analyzed as follows: Current Assets - Financial Assets at Fair Value Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 IRS 0 156.441 0 156.441 Futures 0 92.500 0 92.500 Total: 0 248.941 0 248.941 Non-current liabilities - Financial Liabilities at Fair Value Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 IRS 0 357.390 0 357.390 Total: 0 357.390 0 357.390 Current liabilities - Financial Liabilities at Fair Value Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 IRS 168.320 0 168.320 0 Futures 44.063 0 27.813 0 Total: 212.383 0 196.133 08.1 Financial Instruments The Group's and the Company's Financial Instruments relate to receivables from customers, financial assets at fair value through profit or loss and short-term liabilities maturing within one year and therefore their carrying amounts can be considered reasonable. Regarding long-term loans, the Group's and the Company's average cost of capital is substantially equal to the borrowing rate, so the carrying amount of the item approximates the fair value. The fair value of other financial assets and financial liabilities approximates their carrying amounts. With respect to receivables, the Group and the Company do not have significant concentrations of credit risk. A credit control system is applied to manage this risk more effectively and to assess and classify customers according to the level of risk and, where necessary, provisions for impaired receivables have been made. The maximum exposure to credit risk in the Statement of Financial Position is the fair value of each category of financial assets, as presented in the table below: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non-Current Assets Other Non-current assets 1.272.754 1.378.166 807.514 1.027.120 Total: 1.272.754 1.378.166 807.514 1.027.120 Current Assets Trade Receivables 42.652.188 47.696.282 38.941.205 43.995.560 Cash and Cash Equivalents 8.888.980 6.559.733 7.757.617 4.378.612 Financial Assets at Fair Value 0 248.941 0 248.941 Other Current Assets 4.395.138 3.189.963 3.681.965 2.606.593 Total: 55.936.306 57.694.919 50.380.787 51.229.706 Non- current Liabilities Non \u2013 current Loan Liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Non \u2013 current Lease Liabilities 1.186.951 1.007.641 1.029.716 949.371 Non-current Liabilities at Fair Value 0 357.390 0 357.390 Total: 22.108.205 8.525.962 20.329.716 7.406.761 Current Liabilities Trade payables 20.256.837 16.718.750 16.306.829 13.643.514 Current Loan Liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Current Lease Liabilities 624.553 527.808 502.258 448.209 Financial Liabilities at Fair Value 212.383 0 196.133 0 Other current Liabilities 4.457.906 5.409.743 3.825.303 4.726.654 Total: 49.713.751 62.571.355 37.633.052 55.518.383 Fair value hierarchy The Group and the Company use the following hierarchy to determine and disclose the fair value of receivables and liabilities per valuation method: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: based on valuation techniques, for which all inputs with a significant effect on fair value are either directly or indirectly observable and includes valuation techniques using quoted prices in less active markets for identical or similar assets or liabilities. Level 3: based on valuation techniques that use inputs with a significant effect on fair value and are not based on observable market data. Fair value measurement of financial assets and liabilities The table below shows the fair value hierarchy of the Group's and the Company's financial assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Financial assets at fair value 0 248.941 0 248.941 Level 2 Financial liabilities at fair value 212.383 357.390 196.133 357.390 Level 2 Fair value measurement of non-financial assets The table below shows the fair value hierarchy of the Group's and the Company's assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Land Plots 16.127.306 16.127.306 14.301.000 14.301.000 Level 3 Buildings 57.413.033 59.706.423 48.950.580 51.094.897 Level 3 Investment Property 308.019 518.019 280.000 490.000 Level 3 No transfers between hierarchy levels were made during the period. The following methods and assumptions were used to estimate the fair values: The fair value of Level 2 Land - Plots, Buildings and Investment Property is determined for the Group and the Company by independent appraisers on a regular basis, using a combination of the following valuation methods: a) Comparative Method, b) Residual Approach and c) Depreciated Replacement Cost. The Group and the Company use various methods and assumptions, based on the market conditions prevailing at every financial statement date. The determination of the fair value of the Company's and the Group's Self-used Land and Buildings and Investment Property was based on valuations performed by an independent certified valuer. The assumptions used to determine the fair value of the properties were developed by the independent valuer in close collaboration with management. For properties whose fair value was determined using the Market Approach, observable prices from recent market transactions for similar properties were used as a starting point and adjustments were incorporated for factors related to the individual property, such as its size, location and current use. Although these adjustments involve estimates and judgments, management believes that the overall valuation would not be materially affected by reasonable alternative assumptions. For properties whose fair value was determined using the Income Approach, which reflects the present value of future cash flows expected to be generated by the properties, the key unobservable inputs used were estimated market rents (~\u20ac 4,90/sq. ft. .-\u20ac7,70/sq. ft and the capitalization rate (~7,5%\u20139,0%). For properties whose fair value was determined based on the Depreciated Replacement Cost Method, due to the fact that they constitute specialized building facilities for which sufficient comparable data with similar characteristics were not identified, the key unobservable inputs used were the replacement cost per square meter (\u20ac130/sq.m. to \u20ac1.500/sq.m.), which was depreciated according to the age, physical wear and tear and obsolescence of each property and its components. The depreciation factor was determined from 1% to 31%, based on age, condition and functional obsolescence.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__72": {
"value": "7.11 Financial Assets & Liabilities at Fair Value The Group and the Company are subject to the risk of interest rate fluctuations, primarily due to loans held at floating interest rates. To hedge the risk of fluctuations in interest rates, the Group and the Company periodically enter into interest rate swaps to ensure that the cost (or part of it) of long-term borrowings is kept fixed against a fluctuation in the Euribor rate. No hedge accounting is used for the interest rate swaps signed. The Group's and the Company's open positions are measured at fair value at every reporting period. In order to hedge the risk of fluctuations in raw material (wheat) prices to which the Group and the Company are subject, primarily due to future flour sales contracts, the Group and the Company periodically sign options and/or futures contracts in order to ensure that the cost (or a part of it) of the raw material (wheat) remains stable from a fluctuation in its price in the current market. No hedge accounting is used for options and futures contracts signed. The Group's and the Company's open positions are measured at fair value at every reporting period. Consequently, the Group's and the Company's Financial Assets at Fair Value and Financial Liabilities at Fair Value are analyzed as follows: Current Assets - Financial Assets at Fair Value Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 IRS 0 156.441 0 156.441 Futures 0 92.500 0 92.500 Total: 0 248.941 0 248.941 Non-current liabilities - Financial Liabilities at Fair Value Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 IRS 0 357.390 0 357.390 Total: 0 357.390 0 357.390 Current liabilities - Financial Liabilities at Fair Value Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 IRS 168.320 0 168.320 0 Futures 44.063 0 27.813 0 Total: 212.383 0 196.133 0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__74": {
"value": "7.12 Cash and Cash Equivalent Cash and Cash Equivalent of the Group and the Company are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Cash on hand 43.346 63.417 40.350 54.866 Cash at bank 8.845.634 3.096.316 7.717.267 923.746 Time deposits 0 3.400.000 0 3.400.000 Total: 8.888.980 6.559.733 7.757.617 4.378.612",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__75": {
"value": "7.13 Other Current Assets Other Current Assets of the Group and the Company are are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Sundry Debtors 2.485.636 2.032.026 1.964.045 1.731.339 Receivables from the Greek State 989.176 1.789.115 844.623 1.575.365 Prepaid Expenses 1.906.781 355.589 1.859.545 286.194 Accrued Income Receivable 0 0 0 0 Short-term Receivables from Related Parties 0 0 0 43 Less: Provisions(986.455) (986.767) (986.248) (986.348) Total: 4.395.138 3.189.963 3.681.965 2.606.593",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__79-1": {
"value": "7.14 Share Capital, Share Premium and Other Reserves As of 31/12/2025 and 31/12/2024, the Company's share capital amounts to \u20ac 16.093.063,20 divided into 17.120.280 nominal shares of nominal value \u20ac 0.94 each. All shares are listed for trading on the Athens Stock Exchange, in the Medium and Small Capitalization category. The account Share Premium amounts to \u20ac 29.547.925,20 both as at 31/12/2025 and 31/12/2024. Other Reserves of the Group and the Company are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Statutory Reserves 3.070.436 2.619.352 2.921.947 2.516.609 Extraordinary Reserves 103.990 103.990 103.990 103.990 Tax exempted Reserves 3.208.286 3.208.286 3.208.286 3.208.286 Asset Revaluation Reserve 12.916.482 12.933.938 11.039.872 11.050.104 Reserve from Foreign Exchange Differences 1.061.889 1.061.889 0 0 Other Reserves 7.765.539 7.651.779 6.706.476 6.592.716 Retained earnings 36.507.211 36.558.765 35.795.492 37.513.571 Total: 64.633.833 64.137.999 59.776.063 60.985.2769.8 Treasury Shares The Annual General Meeting of Shareholders of the Company dated May 21, 2025 approved a Treasury Share Acquisition Program, in accordance with the provisions of Law 4548/2018. The Program provides for the acquisition of treasury shares up to 10% of the Company\u2019s paid-up share capital, within a price range of \u20ac2,00 to \u20ac6,00 per share and for a period of twenty-four (24) months from the date of its approval. During the financial year 2025, the Company proceeded with the acquisition of 40.420 treasury shares, at an average purchase price of \u20ac3,48 per share, which correspond to 0,2361% of its total shares. As at December 31, 2025, the Company held the above treasury shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__78": {
"value": "7.14 Share Capital, Share Premium and Other Reserves As of 31/12/2025 and 31/12/2024, the Company's share capital amounts to \u20ac 16.093.063,20 divided into 17.120.280 nominal shares of nominal value \u20ac 0.94 each. All shares are listed for trading on the Athens Stock Exchange, in the Medium and Small Capitalization category. The account Share Premium amounts to \u20ac 29.547.925,20 both as at 31/12/2025 and 31/12/2024. Other Reserves of the Group and the Company are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Statutory Reserves 3.070.436 2.619.352 2.921.947 2.516.609 Extraordinary Reserves 103.990 103.990 103.990 103.990 Tax exempted Reserves 3.208.286 3.208.286 3.208.286 3.208.286 Asset Revaluation Reserve 12.916.482 12.933.938 11.039.872 11.050.104 Reserve from Foreign Exchange Differences 1.061.889 1.061.889 0 0 Other Reserves 7.765.539 7.651.779 6.706.476 6.592.716 Retained earnings 36.507.211 36.558.765 35.795.492 37.513.571 Total: 64.633.833 64.137.999 59.776.063 60.985.276",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__77-1": {
"value": "7.14 Share Capital, Share Premium and Other Reserves As of 31/12/2025 and 31/12/2024, the Company's share capital amounts to \u20ac 16.093.063,20 divided into 17.120.280 nominal shares of nominal value \u20ac 0.94 each. All shares are listed for trading on the Athens Stock Exchange, in the Medium and Small Capitalization category. The account Share Premium amounts to \u20ac 29.547.925,20 both as at 31/12/2025 and 31/12/2024. Other Reserves of the Group and the Company are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Statutory Reserves 3.070.436 2.619.352 2.921.947 2.516.609 Extraordinary Reserves 103.990 103.990 103.990 103.990 Tax exempted Reserves 3.208.286 3.208.286 3.208.286 3.208.286 Asset Revaluation Reserve 12.916.482 12.933.938 11.039.872 11.050.104 Reserve from Foreign Exchange Differences 1.061.889 1.061.889 0 0 Other Reserves 7.765.539 7.651.779 6.706.476 6.592.716 Retained earnings 36.507.211 36.558.765 35.795.492 37.513.571 Total: 64.633.833 64.137.999 59.776.063 60.985.2769. Other Information 9.1 LOULIS FOOD INGREDIENTS S.A. shares LOULIS FOOD INGREDIENTS S.A. shares are common and are listed on the Athens Stock Exchange under the code \u039b\u039f\u03a5\u039bH. The Company's share capital as of 31.12.2025 amounts to \u20ac 16.093.063,20 divided into 17.120.280 common nominal shares of nominal value \u20ac 0,94 each.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__76": {
"value": "7.14 Share Capital, Share Premium and Other Reserves As of 31/12/2025 and 31/12/2024, the Company's share capital amounts to \u20ac 16.093.063,20 divided into 17.120.280 nominal shares of nominal value \u20ac 0.94 each. All shares are listed for trading on the Athens Stock Exchange, in the Medium and Small Capitalization category. The account Share Premium amounts to \u20ac 29.547.925,20 both as at 31/12/2025 and 31/12/2024. Other Reserves of the Group and the Company are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Statutory Reserves 3.070.436 2.619.352 2.921.947 2.516.609 Extraordinary Reserves 103.990 103.990 103.990 103.990 Tax exempted Reserves 3.208.286 3.208.286 3.208.286 3.208.286 Asset Revaluation Reserve 12.916.482 12.933.938 11.039.872 11.050.104 Reserve from Foreign Exchange Differences 1.061.889 1.061.889 0 0 Other Reserves 7.765.539 7.651.779 6.706.476 6.592.716 Retained earnings 36.507.211 36.558.765 35.795.492 37.513.571 Total: 64.633.833 64.137.999 59.776.063 60.985.276",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__80": {
"value": "7.15 Non \u2013 current and Current Loan Liabilities The Group's and the Company's loan liabilities are analyzed as follows: Group Company Short-Term Borrowings 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Bank Loans 8.496.263 5.999.245 4.002.529 3.500.006 Bond Loans 15.665.809 33.915.809 12.800.000 33.200.000 Total: 24.162.072 39.915.054 16.802.529 36.700.006 Group Company Long-Term Borrowings 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Bond Loans 20.921.254 7.160.931 19.300.000 6.100.000 Total: 20.921.254 7.160.931 19.300.000 6.100.000 Total Borrowing: 45.083.326 47.075.985 36.102.529 42.800.006 The total financial cost of long-term and short-term loan and lease obligations for 2025 and 2024 is included in \"Financial expenses\" in the Statement of Comprehensive Income. The total borrowings of the Group and the Company are denominated in euros. The Group's and the Company's average borrowing rate for the year ended 31/12/2025 was 3,44% and 3,51%, respectively. As part of their effective loan liabilities, the Group and the Company are required to comply with certain covenants and financial ratios calculated over the Group's annual consolidated financial statements. As at 31/12/2025, the Group and the Company were in compliance with these covenants and financial ratios. On 09/01/2025, the disbursement of the Common Bond Loan of \u20ac5,0 million, which had been issued on 18/12/2024, was completed. The purpose of the loan was to cover the Company's working capital needs and to refinance existing bank borrowings. The loan has a two-year term and was granted by Alpha Bank S.A., guaranteed by the European Investment Bank (EIB), under the \"LRS Enhanced Support for Midcaps\" guarantee scheme. As at 31/12/2025, the balance of this loan amounted to \u20ac2,0 million. On 03/06/2025, the Group's subsidiary named \"KENFOOD S.A.\" issued a five-year maturity Common Bond Loan amounting to \u20ac1,476 million. The purpose of the issue was to finance an investment project of the subsidiary, which was subject to the provisions of Law 4887/2022, as in force, and in particular to the aid scheme \"Manufacturing - Supply Chain\" (Cycle B) of Articles 72 to 77 (of 2023) with file code 102937/\u03a5\u03a0\u0395/07/8/31667/02/\u039d.4887/2022/24-12-2024 (B' 7529/31-12-2024) inclusion decision, which refers to the \u201cBuilding and Mechanical Expansion of the Existing Production Unit for Bakery and Confectionery Mixes\u201d at the location of Ampelochori, Thiva, Viotia, Central Greece, with a total eligible cost of \u20ac2,952 million. The loan was granted by Piraeus Bank S.A. As at 31/12/2025, the balance of this loan amounted to \u20ac1,426 million. On 27/08/2025, the Company proceeded with the issuance of a Common Bond Loan amounting to \u20ac15,0 million, with a three-year term, in order to cover its working capital needs. The loan was granted by Eurobank S.A.. As at December 31, 2025, the outstanding balance of the said loan amounted to \u20ac10,0 million. On August 27, 2025, the Company proceeded with the conclusion of a Common Bond Loan amounting to \u20ac16,0 million, with a three-year term, in order to cover its working capital needs, as well as for general corporate purposes. The loan was granted by Alpha Bank S.A.. As at December 31, 2025, the outstanding balance of the said loan amounted to \u20ac9,0 million. The changes in Total Borrowings and Lease Obligations of the Group and the Company are analyzed as follows: Group Short-Term Long-Term Lease Total Borrowings Borrowings Liabilities Balance at 01.01.2024 28.471.255 35.001.739 1.344.357 64.817.351 Cash Flows: - Proceeds from Bank Borrowings 6.012.279 8.475.000 14.487.279 - Repayment of Bank Borrowings (28.484.287) (2.400.000) (30.884.287) - Rentals (557.488) (557.488) Non-Cash Flows: - Reclassification from Long-Term to Short-Term Borrowing 33.915.807 (33.915.808) (1) - New Rentals 748.579 748.579 - Other changes 1 1 Balance at 31.12.2024 39.915.054 7.160.931 1.535.449 48.611.434 Balance at 01.01.2025 39.915.054 7.160.931 1.535.449 48.611.434 Cash Flows: - Proceeds from Bank Borrowings 18.597.018 25.876.132 44.473.150 - Repayment of Bank Borrowings (40.465.809) (6.000.000) (46.465.809) - Rentals (610.516) (610.516) Non-Cash Flows: - Reclassification from Long-Term to Short-Term Borrowing 6.115.809 (6.115.809) 0 - New Rentals 1.165.740 1.165.740 - Other changes (279.169) (279.169) Balance at 31.12.2025 24.162.072 20.921.254 1.811.504 46.894.830 Company Short-Term Long-Term Lease Total Borrowings Borrowings Liabilities Balance at 01.01.2024 23.205.739 30.525.000 1.163.177 54.893.916 Cash Flows: - Proceeds from Bank Borrowings 5.669.268 8.775.000 14.444.268 - Repayment of Bank Borrowings (25.375.000) 0 (25.375.000) - Rentals (455.316) (455.316) Non-Cash Flows: - Reclassification from Long-Term to Short-Term Borrowing 33.199.999 (33.200.000) (1) - New Rentals 689.719 689.719 - Other changes 0 0 Balance at 31.12.2024 36.700.006 6.100.000 1.397.580 44.197.586 Balance at 01.01.2025 36.700.006 6.100.000 1.397.580 44.197.586 Cash Flows: - Proceeds from Bank Borrowings 12.902.523 24.600.000 37.502.523 - Repayment of Bank Borrowings (38.200.000) (6.000.000) (44.200.000) - Rentals (494.542) (494.542) Non-Cash Flows: - Reclassification from Long-Term to Short-Term Borrowing 5.400.000 (5.400.000) 0 - New Rentals 834.577 834.577 - Other changes (205.641) (205.641) Balance at 31.12.2025 16.802.529 19.300.000 1.531.974 37.634.503 The maturity periods of the long-term borrowing for the Group and the Company are presented below as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Within 2025 0 33.915.809 0 33.200.000 Within 2026 15.665.809 2.115.809 12.800.000 1.400.000 Within 2027 5.675.122 5.045.122 5.100.000 4.700.000 Within 2028 14.472.000 0 14.200.000 0 Within 2029 288.000 0 0 0 Within 2030 486.132 0 0 0 Total: 36.587.063 41.076.740 32.100.000 39.300.000",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__81": {
"value": "7.16 Deferred Tax Liabilities Deferred Tax Assets/Liabilities of the Group and the Company are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Deferred Tax Asset 1.661.451 1.652.327 1.544.711 1.571.302 Deferred Tax Liability (12.147.273) (12.593.133) (11.728.795) (12.203.263) Total: (10.485.822) (10.940.806) (10.184.084) (10.631.961) Group Company Opening Balance of Deferred Tax Asset/(Liability) 2024 (11.217.289) (11.092.241) Deferred Tax Asset due to Provision for Inventory Obsolescence (27.994) 0 Deferred Tax Asset due to Provision for Receivables 206.380 250.758 Deferred Tax Asset due to Provision for Employee Compensation 27.820 26.105 Deferred Tax Asset due to Other Liabilities 158.344 166.400 Deferred Tax Liability due to Fixed Assets 11.499 119.077 Deferred Tax Liability due to Other Intangible Assets (6.057) 1.643 Deferred Tax Liability due to Right of use Assets (40.924) (48.936) Deferred Tax Liability due to Participation in Associates 0 0 Deferred Tax Liability due to Other Receivables (52.585) (54.767) Closing Balance of Deferred Tax Asset/(Liability) 2024 (10.940.806) (10.631.961) Opening Balance of Deferred Tax Asset/(Liability) 2025 (10.940.806) (10.631.961) Deferred Tax Asset due to Provision for Inventory Obsolescence (11.336) 0 Deferred Tax Asset due to Provision for Receivables 70.045 63.069 Deferred Tax Asset due to Provision for Employee Compensation 20.142 14.357 Deferred Tax Asset due to Other Liabilities (69.726) (104.018) Deferred Tax Liability due to Fixed Assets 451.518 452.835 Deferred Tax Liability due to Other Intangible Assets 7.076 1.872 Deferred Tax Liability due to Right of use Assets (59.894) (27.397) Deferred Tax Liability due to Participation in Associates (7.608) (7.608) Deferred Tax Liability due to Other Receivables 54.767 54.767 Closing Balance of Deferred Tax Asset/(Liability) 2025 (10.485.822) (10.184.084) The change in Deferred Tax Assets/Liabilities for the Group and the Company, is analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Deferred Tax Asset/(Liability) \u2013 Opening (10.940.806) (11.217.289) (10.631.961) (11.092.241) Balance Deferred Income Tax recognized through Profit or 428.488 691.623 425.658 782.333 Loss Deferred Income Tax recognized through Other 26.496 (415.140) 22.219 (322.053) Comprehensive Income Deferred Tax Asset / (Liability) \u2013 Closing (10.485.822) (10.940.806) (10.184.084) (10.631.961) Balance Deferred Tax Assets and Deferred Tax Liabilities are included offset in the item \u201cDeferred Tax Obligations\u201d of the Statement of Financial Position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__83": {
"value": "7.17 Defined benefit obligations The liability for defined benefit obligation is presented in the financial statements in accordance with IAS 19 and is based on an actuarial study conducted as at December 31, 2025. The following key economic assumptions were used in the calculations: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Discount Rate 2,80% 2,78% 2,80% 2,78% Expected Salary Increase 2,70% 2,40% 2,70% 2,40% Inflation 2,00% 2,00% 2,00% 2,00% The amounts recognized in the Statement of Comprehensive Income relating to the cost of the defined benefit obligation are as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Current Service Cost 67.132 51.664 55.721 42.637 Interest Cost 15.330 13.033 14.028 11.887 Settlement/Curtailment Impact 257.339 162.516 206.519 95.659 Amounts charged to Profit & Loss Statement: 339.801 227.213 276.268 150.183 Actuarial (Profit)/Loss for the period 121.825 76.176 100.997 72.328 Amounts charged to Comprehensive Income Statement: 461.626 303.389 377.265 222.511 The change in the present value of the defined benefit obligations as recognized in the Statement of Financial Position is presented in the table below: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Defined Benefit Obligations \u2013 Opening Balance: 551.413 423.133 504.596 385.935 Total Expense 339.801 227.213 276.268 150.183 Actuarial (Profit)/Loss for the period 121.825 76.176 100.997 72.328 Benefits paid (368.601) (175.109) (312.004) (103.850) Defined Benefit Obligations \u2013 Closing Balance: 644.438 551.413 569.857 504.596 The sensitivity of the defined benefit obligation to a negative or positive change in key economic assumptions as at December 31, 2025 is as shown in the table below : Group Company Increase of discount rate by 0,5% -2,3% -2,2% Decrease of discount rate by 0,5% 2,4% 2,3% Increase of expected wage by 0,5% 2,3% 2,2% Decrease of expected wage by 0,5% -2,2% -2,2%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__82": {
"value": "7.17 Defined benefit obligations The liability for defined benefit obligation is presented in the financial statements in accordance with IAS 19 and is based on an actuarial study conducted as at December 31, 2025. The following key economic assumptions were used in the calculations: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Discount Rate 2,80% 2,78% 2,80% 2,78% Expected Salary Increase 2,70% 2,40% 2,70% 2,40% Inflation 2,00% 2,00% 2,00% 2,00% The amounts recognized in the Statement of Comprehensive Income relating to the cost of the defined benefit obligation are as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Current Service Cost 67.132 51.664 55.721 42.637 Interest Cost 15.330 13.033 14.028 11.887 Settlement/Curtailment Impact 257.339 162.516 206.519 95.659 Amounts charged to Profit & Loss Statement: 339.801 227.213 276.268 150.183 Actuarial (Profit)/Loss for the period 121.825 76.176 100.997 72.328 Amounts charged to Comprehensive Income Statement: 461.626 303.389 377.265 222.511 The change in the present value of the defined benefit obligations as recognized in the Statement of Financial Position is presented in the table below: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Defined Benefit Obligations \u2013 Opening Balance: 551.413 423.133 504.596 385.935 Total Expense 339.801 227.213 276.268 150.183 Actuarial (Profit)/Loss for the period 121.825 76.176 100.997 72.328 Benefits paid (368.601) (175.109) (312.004) (103.850) Defined Benefit Obligations \u2013 Closing Balance: 644.438 551.413 569.857 504.596 The sensitivity of the defined benefit obligation to a negative or positive change in key economic assumptions as at December 31, 2025 is as shown in the table below : Group Company Increase of discount rate by 0,5% -2,3% -2,2% Decrease of discount rate by 0,5% 2,4% 2,3% Increase of expected wage by 0,5% 2,3% 2,2% Decrease of expected wage by 0,5% -2,2% -2,2%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__84": {
"value": "7.18 Other Non \u2013 Current Liabilities The Group's and the Company's other long-term liabilities are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Subsidies for Fixed Assets 2.742.238 2.902.026 2.742.238 2.902.026 Other Non-current Liabilities 51.129 0 0 0 Total: 2.793.367 2.902.026 2.742.238 2.902.026",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__85": {
"value": "7.19 Trade Payables The Group's and the Company's trade payables are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Suppliers (Third Parties) 15.579.929 14.082.138 13.513.508 11.670.092 Intra-Group Suppliers 0 0 539.358 1.113.659 Cheques Payable (Pastdated) 1.896.869 1.507.132 0 0 Advance Payments from Customers 2.780.039 1.129.480 2.253.963 859.763 Total: 20.256.837 16.718.750 16.306.829 13.643.514",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__86": {
"value": "7.20 Tax Liabilities The Group's and the Company's tax liabilities are analyzed as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Tax & Duties Payable (Less: Income Tax) 486.281 511.545 329.481 464.874 Income Tax on Profits 676.551 1.816.388 544.008 1.449.583 Total: 1.162.832 2.327.933 873.489 1.914.457",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__87": {
"value": "7.21 Accrued and Other Current Liabilities The Company's and the Group's accrued and other current liabilities are as follows: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Insurance and Pension Fund Dues 531.056 480.937 448.533 424.783 Dividends Payables 27.048 8.907 27.048 8.907 Sundry Creditors 770.627 653.742 700.641 615.568 Deferred Income 320 1.382 320 1.382 Accrued Expenses 1.966.023 1.936.842 1.775.272 1.761.557 Total: 3.295.074 3.081.810 2.951.814 2.812.197",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__88": {
"value": "7.22 Sales The Group's and the Company's sales are analyzed as follows: Group Company 2025 2024 2025 2024 Professional Flour Mill Products 129.524.945 128.660.782 117.077.330 115.716.456 Consumer Flour Mill Products & Bakery and Pastry 17.695.991 15.330.283 17.725.133 15.362.666 Mixtures Mixtures & Raw Material for Bakery & Pastry 16.276.712 13.824.777 0 0 Cereals 35.980.721 48.777.716 35.980.721 48.777.716 Other Goods and Services 192.349 189.622 466.035 607.402 Total 199.670.718 206.783.180 171.249.219 180.464.240 The Group's and the Company's Sales, depending on the country where the customers are located, are broken down as follows: Group Company 2025 2024 2025 2024 Sales within Greece 140.383.928 141.662.360 131.801.422 134.127.851 Sales outside Greece 59.286.790 65.120.820 39.447.797 46.336.389 Total: 199.670.718 206.783.180 171.249.219 180.464.240",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__90": {
"value": "7.23 Cost of Sales, Distribution & Administrative Expenses Cost of Sales, Distribution & Administrative Expenses of the Group and the Company are analyzed as follows: Group Company 2025 2024 2025 2024 Materials (145.131.983) (151.873.720) (127.344.489) (135.575.203) Salaries and Staff Cost (15.840.117) (14.730.426) (12.217.754) (11.826.481) Third Party Fees (3.815.277) (3.242.033) (3.082.352) (2.510.732) Utilities (7.464.966) (7.462.605) (6.620.392) (6.624.751) Transportation expenses (8.846.539) (8.480.102) (8.017.472) (7.586.576) Other Expenses (5.251.357) (4.571.028) (4.103.879) (3.496.627) Taxes-Duties (448.758) (443.047) (392.010) (412.607) Depreciation (6.096.374) (5.996.143) (5.322.139) (5.271.475) Total: (192.895.371) (196.799.104) (167.100.487) (173.304.452) Under \u201cThird Party Fees\u201d, fees of the statutory auditor or the auditing firm amounting to \u20ac2 k are included, relating to permitted non-audit services. Employee benefits under the Stock Award Plan By virtue of the decision dated May 21, 2025 of the Annual General Meeting of Shareholders, the establishment of a Stock Award Plan (hereinafter the \u201cPlan\u201d) for senior executives of the Company and the Group was approved, in accordance with the provisions of Article 114 of Law 4548/2018, with an expiration date of December 31, 2027. The Board of Directors, by its decision dated May 23, 2025, determined the terms of the Plan and the initial Beneficiaries. The Plan provides for the free distribution of shares to beneficiaries, subject to the achievement of individualized targets, which are determined periodically and relate to non-market vesting conditions. The achievement of the targets is assessed on an annual basis. Based on the progress and achievement of the individual targets, the achievement percentage is determined, on the basis of which the number of shares to be distributed will be calculated. At the end of the Plan, that is upon completion of December 31, 2027, the Company will grant to each beneficiary additional shares equal to the number received by the beneficiary during the three-year period. The implementation of the Plan will take place through the distribution of treasury shares. The shares are granted to the beneficiaries on the condition that their employment contract / cooperation relationship with the Company or the Group has not been terminated at each respective grant date of each cycle. For the shares to be distributed under the Plan, a holding obligation is provided for the beneficiaries for a period of three (3) years from their acquisition. Within the framework of the above Plan, during the financial year 2025, rights to receive 29.780 free shares were granted, with a weighted average fair value at the grant date of \u20ac3,82 per share. As a result, under \u201cStaff costs\u201d of the above table, expenses arising from the free distribution of shares to the personnel of the Group and the Company amounting to \u20ac113.760 and \u20ac100.390, respectively, are included.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__89-1": {
"value": "7.23 Cost of Sales, Distribution & Administrative Expenses Cost of Sales, Distribution & Administrative Expenses of the Group and the Company are analyzed as follows: Group Company 2025 2024 2025 2024 Materials (145.131.983) (151.873.720) (127.344.489) (135.575.203) Salaries and Staff Cost (15.840.117) (14.730.426) (12.217.754) (11.826.481) Third Party Fees (3.815.277) (3.242.033) (3.082.352) (2.510.732) Utilities (7.464.966) (7.462.605) (6.620.392) (6.624.751) Transportation expenses (8.846.539) (8.480.102) (8.017.472) (7.586.576) Other Expenses (5.251.357) (4.571.028) (4.103.879) (3.496.627) Taxes-Duties (448.758) (443.047) (392.010) (412.607) Depreciation (6.096.374) (5.996.143) (5.322.139) (5.271.475) Total: (192.895.371) (196.799.104) (167.100.487) (173.304.452) Under \u201cThird Party Fees\u201d, fees of the statutory auditor or the auditing firm amounting to \u20ac2 k are included, relating to permitted non-audit services. Employee benefits under the Stock Award Plan By virtue of the decision dated May 21, 2025 of the Annual General Meeting of Shareholders, the establishment of a Stock Award Plan (hereinafter the \u201cPlan\u201d) for senior executives of the Company and the Group was approved, in accordance with the provisions of Article 114 of Law 4548/2018, with an expiration date of December 31, 2027. The Board of Directors, by its decision dated May 23, 2025, determined the terms of the Plan and the initial Beneficiaries. The Plan provides for the free distribution of shares to beneficiaries, subject to the achievement of individualized targets, which are determined periodically and relate to non-market vesting conditions. The achievement of the targets is assessed on an annual basis. Based on the progress and achievement of the individual targets, the achievement percentage is determined, on the basis of which the number of shares to be distributed will be calculated. At the end of the Plan, that is upon completion of December 31, 2027, the Company will grant to each beneficiary additional shares equal to the number received by the beneficiary during the three-year period. The implementation of the Plan will take place through the distribution of treasury shares. The shares are granted to the beneficiaries on the condition that their employment contract / cooperation relationship with the Company or the Group has not been terminated at each respective grant date of each cycle. For the shares to be distributed under the Plan, a holding obligation is provided for the beneficiaries for a period of three (3) years from their acquisition. Within the framework of the above Plan, during the financial year 2025, rights to receive 29.780 free shares were granted, with a weighted average fair value at the grant date of \u20ac3,82 per share. As a result, under \u201cStaff costs\u201d of the above table, expenses arising from the free distribution of shares to the personnel of the Group and the Company amounting to \u20ac113.760 and \u20ac100.390, respectively, are included.7.25 Other Expenses The Group's and the Company's Other Expenses are analyzed as follows : Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Other Expenses (156.337) (784.082) (142.961) (383.896) Losses on Disposal of Non-current Assets (75.433) (532.578) (18.655) (531.649) Provisions for Extraordinary Risks (425.975) (1.252.996) (379.740) (1.107.606) Loss arising from Exchange Differences (4.806) (3.688) 0 0 Total: (662.551) (2.573.344) (541.356) (2.023.151) \u201cProvisions for Extraordinary Risks\u201d primarily relate to expected credit losses on trade receivables, while \u201cOther Expenses\u201d mainly relate to final write-offs of trade receivables. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__92-1": {
"value": "7.24 Other Income The Group's and the Company's other income is analyzed as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Other Operating Income 425.671 666.677 666.308 741.994 Transportation Income 3.290.733 3.256.498 3.290.731 3.256.480 Gains on Disposal of Non-current Assets 14.437 363.125 14.437 363.125 Income from Reversal of Provisions of Prior Years 60.335 459.304 1.485 12 Total: 3.791.176 4.745.604 3.972.961 4.361.6117.29 Analysis of Tax Effects of Other Comprehensive Income The tax effects of Other Comprehensive Income for the Group and the Company are analyzed as follows: Group 2025 2024 Amounts Amounts Amounts Amounts before Tax before Tax after tax after tax tax tax Profit/(Loss) from Property Revaluation 0 0 0 2.451.888 (432.021) 2.019.867 Actuarial Profit /(Loss (121.824) 26.496 (95.328) (76.176) 16.881 (59.295) Total: (121.824) 26.496 (95.328) 2.375.712 (415.140) 1.960.572 Company 2025 2024 Amounts Amounts Amounts Amounts before Tax before Tax after tax after tax tax tax Profit/(Loss) from Property Revaluation 0 0 0 1.536.205 (337.965) 1.198.240 Actuarial Profit /(Loss (100.996) 22.219 (78.777) (72.328) 15.912 (56.416) Total: (100.996) 22.219 (78.777) 1.463.877 (322.053) 1.141.824",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__91-1": {
"value": "7.24 Other Income The Group's and the Company's other income is analyzed as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Other Operating Income 425.671 666.677 666.308 741.994 Transportation Income 3.290.733 3.256.498 3.290.731 3.256.480 Gains on Disposal of Non-current Assets 14.437 363.125 14.437 363.125 Income from Reversal of Provisions of Prior Years 60.335 459.304 1.485 12 Total: 3.791.176 4.745.604 3.972.961 4.361.6117.25 Other Expenses The Group's and the Company's Other Expenses are analyzed as follows : Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Other Expenses (156.337) (784.082) (142.961) (383.896) Losses on Disposal of Non-current Assets (75.433) (532.578) (18.655) (531.649) Provisions for Extraordinary Risks (425.975) (1.252.996) (379.740) (1.107.606) Loss arising from Exchange Differences (4.806) (3.688) 0 0 Total: (662.551) (2.573.344) (541.356) (2.023.151) \u201cProvisions for Extraordinary Risks\u201d primarily relate to expected credit losses on trade receivables, while \u201cOther Expenses\u201d mainly relate to final write-offs of trade receivables. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__95": {
"value": "7.25 Other Expenses The Group's and the Company's Other Expenses are analyzed as follows : Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Other Expenses (156.337) (784.082) (142.961) (383.896) Losses on Disposal of Non-current Assets (75.433) (532.578) (18.655) (531.649) Provisions for Extraordinary Risks (425.975) (1.252.996) (379.740) (1.107.606) Loss arising from Exchange Differences (4.806) (3.688) 0 0 Total: (662.551) (2.573.344) (541.356) (2.023.151) \u201cProvisions for Extraordinary Risks\u201d primarily relate to expected credit losses on trade receivables, while \u201cOther Expenses\u201d mainly relate to final write-offs of trade receivables. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__98-1": {
"value": "7.26 Other Financial Results The Group's and the Company's other financial results are analyzed as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Valuation of Financial Derivatives 244.515 362.204 244.515 268.941 at Fair Value (Income) Valuation of Financial Derivatives (886.774) (571.240) (870.524) (402.390) at Fair Value (Expense) Total: (642.259) (209.036) (626.009) (133.449)7.27 Financial (Expenses)/Income The Group's and the Company's financial expenses and financial income are as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Interest Charges and Relevant Expenses (1.725.974) (2.853.758) (1.488.521) (2.565.491) Other Financial Expenses (79.849) (70.084) (56.705) (41.603) Interest Income and Relevant Income 263.576 307.089 262.370 298.154 Total: (1.542.247) (2.616.753) (1.282.856) (2.308.940)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__97-1": {
"value": "7.26 Other Financial Results The Group's and the Company's other financial results are analyzed as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Valuation of Financial Derivatives 244.515 362.204 244.515 268.941 at Fair Value (Income) Valuation of Financial Derivatives (886.774) (571.240) (870.524) (402.390) at Fair Value (Expense) Total: (642.259) (209.036) (626.009) (133.449)7.27 Financial (Expenses)/Income The Group's and the Company's financial expenses and financial income are as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Interest Charges and Relevant Expenses (1.725.974) (2.853.758) (1.488.521) (2.565.491) Other Financial Expenses (79.849) (70.084) (56.705) (41.603) Interest Income and Relevant Income 263.576 307.089 262.370 298.154 Total: (1.542.247) (2.616.753) (1.282.856) (2.308.940)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__96-1": {
"value": "7.26 Other Financial Results The Group's and the Company's other financial results are analyzed as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Valuation of Financial Derivatives 244.515 362.204 244.515 268.941 at Fair Value (Income) Valuation of Financial Derivatives (886.774) (571.240) (870.524) (402.390) at Fair Value (Expense) Total: (642.259) (209.036) (626.009) (133.449)7.27 Financial (Expenses)/Income The Group's and the Company's financial expenses and financial income are as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Interest Charges and Relevant Expenses (1.725.974) (2.853.758) (1.488.521) (2.565.491) Other Financial Expenses (79.849) (70.084) (56.705) (41.603) Interest Income and Relevant Income 263.576 307.089 262.370 298.154 Total: (1.542.247) (2.616.753) (1.282.856) (2.308.940)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__102": {
"value": "7.28 Income Tax The Group\u2019s and the Company\u2019s Income Tax is analyzed as follows: Group Company 2025 2024 2025 2024 Current Income tax (2.312.176) (2.861.284) (1.982.961) (2.531.860) Deferred Tax Income recognized at Profit & Loss 428.488 691.623 425.658 782.333 Income Tax of Previous Years (224.173) 7.294 (222.280) 0 Other 0 (592) 0 0 Total: (2.107.861) (2.162.959) (1.779.583) (1.749.527) The reconciliation between the Income Tax attributable to the profit before tax, based on the applicable Income Tax rate in Greece (2025: 22,0%, 2024: 22,0%), and the tax finally charged to the results of the period is as follows: Group Company 2025 2024 2025 2024 Profit/(Loss) Before Tax 7.719.466 9.330.547 5.671.472 7.055.859 Income Tax Rate in Greece 22,0% 22,0% 22,0% 22,0% Expected Income Tax for the year (1.698.283) (2.052.720) (1.247.724) (1.552.289) Effect of different tax rates in other countries 4.992 80.194 0 0 Plus/(Less) adjustments for: Non-deductible business expenses (172.891) (287.930) (168.353) (199.521) Special Expenses with Increased Discount 158.515 44.245 20.257 8.159 Tax carried forward to be offset in subsequent years (13.202) (1.066) 0 0 Tax offset from previous years 0 51.231 0 0 Previous years income tax (224.173) 7.294 (222.280) 0 Other (162.819) (4.207) (161.483) (5.876) (2.107.861) (2.162.959) (1.779.583) (1.749.527) Total: According to Law 4799/2021 the income tax rate for legal entities in Greece is set at 22%. The corresponding tax rate in Bulgaria is 10%, while in Cyprus it is 12,5%.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__104": {
"value": "7.30 Earnings per Share The Group's and the Company's earnings per share are analyzed as follows: Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Net Profit/(Loss) attributable to the owners of the 5.613.349 7.168.680 3.891.889 5.306.332 parent Weighted average of shares outstanding (after the deduction of the weighted average of treasury 17.115.736 17.120.280 17.115.736 17.120.280 shares) Basic/Diluted Profit/(Loss) per Share 0,3280 0,4187 0,2274 0,3099 During the periods presented no securities, potentially convertible into shares, exist that could result in the impairment of Earnings per Share.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__105": {
"value": "8. Financial Risk Management - Objectives and Prospects 8.1 Financial Instruments The Group's and the Company's Financial Instruments relate to receivables from customers, financial assets at fair value through profit or loss and short-term liabilities maturing within one year and therefore their carrying amounts can be considered reasonable. Regarding long-term loans, the Group's and the Company's average cost of capital is substantially equal to the borrowing rate, so the carrying amount of the item approximates the fair value. The fair value of other financial assets and financial liabilities approximates their carrying amounts. With respect to receivables, the Group and the Company do not have significant concentrations of credit risk. A credit control system is applied to manage this risk more effectively and to assess and classify customers according to the level of risk and, where necessary, provisions for impaired receivables have been made. The maximum exposure to credit risk in the Statement of Financial Position is the fair value of each category of financial assets, as presented in the table below: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non-Current Assets Other Non-current assets 1.272.754 1.378.166 807.514 1.027.120 Total: 1.272.754 1.378.166 807.514 1.027.120 Current Assets Trade Receivables 42.652.188 47.696.282 38.941.205 43.995.560 Cash and Cash Equivalents 8.888.980 6.559.733 7.757.617 4.378.612 Financial Assets at Fair Value 0 248.941 0 248.941 Other Current Assets 4.395.138 3.189.963 3.681.965 2.606.593 Total: 55.936.306 57.694.919 50.380.787 51.229.706 Non- current Liabilities Non \u2013 current Loan Liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Non \u2013 current Lease Liabilities 1.186.951 1.007.641 1.029.716 949.371 Non-current Liabilities at Fair Value 0 357.390 0 357.390 Total: 22.108.205 8.525.962 20.329.716 7.406.761 Current Liabilities Trade payables 20.256.837 16.718.750 16.306.829 13.643.514 Current Loan Liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Current Lease Liabilities 624.553 527.808 502.258 448.209 Financial Liabilities at Fair Value 212.383 0 196.133 0 Other current Liabilities 4.457.906 5.409.743 3.825.303 4.726.654 Total: 49.713.751 62.571.355 37.633.052 55.518.383 Fair value hierarchy The Group and the Company use the following hierarchy to determine and disclose the fair value of receivables and liabilities per valuation method: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: based on valuation techniques, for which all inputs with a significant effect on fair value are either directly or indirectly observable and includes valuation techniques using quoted prices in less active markets for identical or similar assets or liabilities. Level 3: based on valuation techniques that use inputs with a significant effect on fair value and are not based on observable market data. Fair value measurement of financial assets and liabilities The table below shows the fair value hierarchy of the Group's and the Company's financial assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Financial assets at fair value 0 248.941 0 248.941 Level 2 Financial liabilities at fair value 212.383 357.390 196.133 357.390 Level 2 Fair value measurement of non-financial assets The table below shows the fair value hierarchy of the Group's and the Company's assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Land Plots 16.127.306 16.127.306 14.301.000 14.301.000 Level 3 Buildings 57.413.033 59.706.423 48.950.580 51.094.897 Level 3 Investment Property 308.019 518.019 280.000 490.000 Level 3 No transfers between hierarchy levels were made during the period. The following methods and assumptions were used to estimate the fair values: The fair value of Level 2 Land - Plots, Buildings and Investment Property is determined for the Group and the Company by independent appraisers on a regular basis, using a combination of the following valuation methods: a) Comparative Method, b) Residual Approach and c) Depreciated Replacement Cost. The Group and the Company use various methods and assumptions, based on the market conditions prevailing at every financial statement date. The determination of the fair value of the Company's and the Group's Self-used Land and Buildings and Investment Property was based on valuations performed by an independent certified valuer. The assumptions used to determine the fair value of the properties were developed by the independent valuer in close collaboration with management. For properties whose fair value was determined using the Market Approach, observable prices from recent market transactions for similar properties were used as a starting point and adjustments were incorporated for factors related to the individual property, such as its size, location and current use. Although these adjustments involve estimates and judgments, management believes that the overall valuation would not be materially affected by reasonable alternative assumptions. For properties whose fair value was determined using the Income Approach, which reflects the present value of future cash flows expected to be generated by the properties, the key unobservable inputs used were estimated market rents (~\u20ac 4,90/sq. ft. .-\u20ac7,70/sq. ft and the capitalization rate (~7,5%\u20139,0%). For properties whose fair value was determined based on the Depreciated Replacement Cost Method, due to the fact that they constitute specialized building facilities for which sufficient comparable data with similar characteristics were not identified, the key unobservable inputs used were the replacement cost per square meter (\u20ac130/sq.m. to \u20ac1.500/sq.m.), which was depreciated according to the age, physical wear and tear and obsolescence of each property and its components. The depreciation factor was determined from 1% to 31%, based on age, condition and functional obsolescence. 8.2 Financial Risk Factors The Group's operations create financial risks, such as foreign exchange rate risks, interest rate risks, credit risks and liquidity risks. The Group's policy aims to minimise the impact of financial factors that may arise. The Group uses financial products, mainly long-term and short-term loans, foreign currency transactions, trade accounts receivable, accounts payable, finance lease liabilities, dividends payable and deposits with banks. Risk management is carried out by the finance department, while strategy and overall planning is performed by the Management. Management is responsible for the overall strategy and policies regarding risk management. a) Credit Risk The Group has no significant concentration of credit risk in any of its contracting parties, mainly due to the large number of customers and the widespread of the Group's clientele. The Group Management has adopted and applied credit control procedures to minimize its doubtful receivables. These procedures are based on the control of the creditworthiness of customers and the effective management of receivables before they become due. As part of the credit risk monitoring, customers are classified according to the maturity of their receivables, the historical background of their collection taking into account future factors relating to customers as well as the broader financial environment. Moreover, the Group companies maintain a credit insurance policy, covering most of their receivables. This agreement cannot be sold or transferred. Customers considered doubtful are reassessed at every financial statement date and a provision for doubtful receivables is established where it is considered probable that they will not be collected. b) Liquidity Risk The Group maintains liquidity risk at low levels through the availability of sufficient cash and/or approved credit limits to ensure that the Group can meet its short-term financial obligations. The Group's liquidity ratio (current assets to current liabilities) as at December 31, 2025 stood at 1,73 compared to 1,36 as at December 31, 2024. To monitor and manage liquidity risk, the Group maintains cash flow provisions on a regular basis. Liabilities carried forward as at 31/12/2024 are analyzed as follows: Group Up to 1 year 2-5 years > 5 years Total Trade payables 16.718.750 0 0 16.718.750 Lease liabilities 527.808 999.556 8.085 1.535.449 39.915.054 7.160.931 0 47.075.985 Loan liabilities Total: 57.161.612 8.160.487 8.085 65.330.184 Company Up to 1 year 2-5 years > 5 years Total Trade payables 13.643.514 0 0 13.643.514 Lease liabilities 448.209 941.286 8.085 1.397.580 36.700.006 6.100.000 0 42.800.006 Loan liabilities Total: 50.791.729 7.041.286 8.085 57.841.100 Liabilities carried forward as at 31/12/2025 are analysed as follows: Group Up to 1 year 2-5 years > 5 years Total Trade payables 20.256.837 0 0 20.256.837 Lease liabilities 624.553 1.165.374 21.577 1.811.504 24.162.072 20.921.254 0 45.083.326 Loan liabilities Total: 45.043.462 22.086.628 21.577 67.151.667 Company Up to 1 year 2-5 years > 5 years Total Trade payables 16.306.829 0 0 16.306.829 Lease liabilities 502.258 1.008.139 21.577 1.531.974 16.802.529 19.300.000 0 36.102.529 Loan liabilities Total: 33.611.616 20.308.139 21.577 53.941.332c) Interest rate fluctuation risk The Group\u2019s exp\u03bfsure to the risk of changes in the interest rates relates to its short-term and long-term loans. The Group manages the risk of interest rate fluctuations maintaining all the loans at variable interest rates while it has signed interest rate swaps in order to ensure that the cost of long-term borrowing is kept stable by a fluctuation in the Euribor rate. The table below presents the sensitivity of the Earnings Before Tax of the Group and the Company if the interest rates change by one percentage point: Sensitivity Analysis on Interest Rate Changes Impact on Company\u2019s Interest Rate Volatility Impact on Group\u2019s EBT EBT 1/1 \u2013 1,00% -361.025 -450.833 31/12/2025 -1,00% 361.025 450.833 1/1 \u2013 1,00% -428.000 -470.760 31/12/2024 -1,00% 428.000 470.760d) Exchange rate risk The Group operates in Southeast Europe and as a result any change in the operating currencies of those countries towards other currencies exposes the Group to risk of exchange rate. The main currencies involved in the Group\u2019s transactions are Euro and Bulgarian Lev. The exchange rate of the Bulgarian Lev against the Euro is fixed (BGN 1,95583 = EUR 1) since January 1, 1999, as a result of which the Group\u2019s exposure to foreign exchange risk is limited. Furthermore, following the decision of the Council of the European Union dated July 8, 2025, Bulgaria joined the euro area with effect from January 1, 2026, at the above fixed conversion rate. As a result, from that date onwards, no foreign exchange risk is expected to arise from the Group\u2019s activities in Bulgaria. The Group\u2019s Management continuously monitors developments in foreign exchange rates and assesses the need to take appropriate measures; however, as at December 31, 2025, foreign exchange risk is considered not material. e) Capital Management The Group's primary objective with regard to capital management is to ensure that it maintains strong creditworthiness and healthy capital ratios, in order to support its business operations and maximise value for the benefit of shareholders. The Group manages its capital structure and makes relevant adjustments in order to respond to changing conditions in the economic environment. In this context, it may modify its dividend distribution policy, return capital to shareholders or issue new shares. A key tool in capital management is the leverage ratio, defined as the ratio of Total Net Debt to Equity, which is monitored at Group level. Net Borrowings include Long and Short-Term Borrowings, net of Cash and Cash Equivalents. This ratio for the Group as at December 31, 2025 was 0,33 compared to 0,37 as at December 31, 2024. Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non \u2013 current loan liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Current loan liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Cash and cash equivalents (8.888.980) (6.559.733) (7.757.617) (4.378.612) Total Net Borrowing (a) 36.194.346 40.516.252 28.344.912 38.421.394 Total Equity (b) 110.154.335 109.801.149 105.276.401 106.626.264 Ratio of Total Net Borrowings to Total Equity [(a) / (b)] 0,33 0,37 0,27 0,36e) Risk of Inventory Loss The Group Management takes all the necessary measures (insurance, security) to minimize the risk and possible damage due to inventory loss from natural disasters, thefts, etc. Moreover, due to the inventory\u0384s high turnover ratio and the simultaneous inventory\u2019s long term (expiry date), the risk of their obsolescence is very limited. f) Risk of fluctuation in raw material prices The Group is exposed to the risk of price fluctuations in the basic raw materials used for the production of its products. Fluctuations in raw material prices in recent years, as well as the general economic crisis, lead to the conclusion that this volatility will continue. The Group's Management therefore takes appropriate measures to limit this risk through special agreements with its suppliers, the use of derivative financial products and the timely adjustment of the Group's pricing and commercial policies. g) Other operational risks The Group's Management has established a reliable \"Internal Control System\" to identify malfunctions and exceptions in the context of its business operations. In this context, operational, strategic, regulatory, financial, legal/regulatory and information systems risks are assessed and monitored. The Group is exposed to operational risks and the Management addresses them either through internal controls or through the transfer of risk to third parties (e.g. insurance companies). The Group's insurance coverage for property and other risks are adequate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__109": {
"value": "8.1 Financial Instruments The Group's and the Company's Financial Instruments relate to receivables from customers, financial assets at fair value through profit or loss and short-term liabilities maturing within one year and therefore their carrying amounts can be considered reasonable. Regarding long-term loans, the Group's and the Company's average cost of capital is substantially equal to the borrowing rate, so the carrying amount of the item approximates the fair value. The fair value of other financial assets and financial liabilities approximates their carrying amounts. With respect to receivables, the Group and the Company do not have significant concentrations of credit risk. A credit control system is applied to manage this risk more effectively and to assess and classify customers according to the level of risk and, where necessary, provisions for impaired receivables have been made. The maximum exposure to credit risk in the Statement of Financial Position is the fair value of each category of financial assets, as presented in the table below: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non-Current Assets Other Non-current assets 1.272.754 1.378.166 807.514 1.027.120 Total: 1.272.754 1.378.166 807.514 1.027.120 Current Assets Trade Receivables 42.652.188 47.696.282 38.941.205 43.995.560 Cash and Cash Equivalents 8.888.980 6.559.733 7.757.617 4.378.612 Financial Assets at Fair Value 0 248.941 0 248.941 Other Current Assets 4.395.138 3.189.963 3.681.965 2.606.593 Total: 55.936.306 57.694.919 50.380.787 51.229.706 Non- current Liabilities Non \u2013 current Loan Liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Non \u2013 current Lease Liabilities 1.186.951 1.007.641 1.029.716 949.371 Non-current Liabilities at Fair Value 0 357.390 0 357.390 Total: 22.108.205 8.525.962 20.329.716 7.406.761 Current Liabilities Trade payables 20.256.837 16.718.750 16.306.829 13.643.514 Current Loan Liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Current Lease Liabilities 624.553 527.808 502.258 448.209 Financial Liabilities at Fair Value 212.383 0 196.133 0 Other current Liabilities 4.457.906 5.409.743 3.825.303 4.726.654 Total: 49.713.751 62.571.355 37.633.052 55.518.383 Fair value hierarchy The Group and the Company use the following hierarchy to determine and disclose the fair value of receivables and liabilities per valuation method: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: based on valuation techniques, for which all inputs with a significant effect on fair value are either directly or indirectly observable and includes valuation techniques using quoted prices in less active markets for identical or similar assets or liabilities. Level 3: based on valuation techniques that use inputs with a significant effect on fair value and are not based on observable market data. Fair value measurement of financial assets and liabilities The table below shows the fair value hierarchy of the Group's and the Company's financial assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Financial assets at fair value 0 248.941 0 248.941 Level 2 Financial liabilities at fair value 212.383 357.390 196.133 357.390 Level 2 Fair value measurement of non-financial assets The table below shows the fair value hierarchy of the Group's and the Company's assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Land Plots 16.127.306 16.127.306 14.301.000 14.301.000 Level 3 Buildings 57.413.033 59.706.423 48.950.580 51.094.897 Level 3 Investment Property 308.019 518.019 280.000 490.000 Level 3 No transfers between hierarchy levels were made during the period. The following methods and assumptions were used to estimate the fair values: The fair value of Level 2 Land - Plots, Buildings and Investment Property is determined for the Group and the Company by independent appraisers on a regular basis, using a combination of the following valuation methods: a) Comparative Method, b) Residual Approach and c) Depreciated Replacement Cost. The Group and the Company use various methods and assumptions, based on the market conditions prevailing at every financial statement date. The determination of the fair value of the Company's and the Group's Self-used Land and Buildings and Investment Property was based on valuations performed by an independent certified valuer. The assumptions used to determine the fair value of the properties were developed by the independent valuer in close collaboration with management. For properties whose fair value was determined using the Market Approach, observable prices from recent market transactions for similar properties were used as a starting point and adjustments were incorporated for factors related to the individual property, such as its size, location and current use. Although these adjustments involve estimates and judgments, management believes that the overall valuation would not be materially affected by reasonable alternative assumptions. For properties whose fair value was determined using the Income Approach, which reflects the present value of future cash flows expected to be generated by the properties, the key unobservable inputs used were estimated market rents (~\u20ac 4,90/sq. ft. .-\u20ac7,70/sq. ft and the capitalization rate (~7,5%\u20139,0%). For properties whose fair value was determined based on the Depreciated Replacement Cost Method, due to the fact that they constitute specialized building facilities for which sufficient comparable data with similar characteristics were not identified, the key unobservable inputs used were the replacement cost per square meter (\u20ac130/sq.m. to \u20ac1.500/sq.m.), which was depreciated according to the age, physical wear and tear and obsolescence of each property and its components. The depreciation factor was determined from 1% to 31%, based on age, condition and functional obsolescence.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__108": {
"value": "8.1 Financial Instruments The Group's and the Company's Financial Instruments relate to receivables from customers, financial assets at fair value through profit or loss and short-term liabilities maturing within one year and therefore their carrying amounts can be considered reasonable. Regarding long-term loans, the Group's and the Company's average cost of capital is substantially equal to the borrowing rate, so the carrying amount of the item approximates the fair value. The fair value of other financial assets and financial liabilities approximates their carrying amounts. With respect to receivables, the Group and the Company do not have significant concentrations of credit risk. A credit control system is applied to manage this risk more effectively and to assess and classify customers according to the level of risk and, where necessary, provisions for impaired receivables have been made. The maximum exposure to credit risk in the Statement of Financial Position is the fair value of each category of financial assets, as presented in the table below: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non-Current Assets Other Non-current assets 1.272.754 1.378.166 807.514 1.027.120 Total: 1.272.754 1.378.166 807.514 1.027.120 Current Assets Trade Receivables 42.652.188 47.696.282 38.941.205 43.995.560 Cash and Cash Equivalents 8.888.980 6.559.733 7.757.617 4.378.612 Financial Assets at Fair Value 0 248.941 0 248.941 Other Current Assets 4.395.138 3.189.963 3.681.965 2.606.593 Total: 55.936.306 57.694.919 50.380.787 51.229.706 Non- current Liabilities Non \u2013 current Loan Liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Non \u2013 current Lease Liabilities 1.186.951 1.007.641 1.029.716 949.371 Non-current Liabilities at Fair Value 0 357.390 0 357.390 Total: 22.108.205 8.525.962 20.329.716 7.406.761 Current Liabilities Trade payables 20.256.837 16.718.750 16.306.829 13.643.514 Current Loan Liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Current Lease Liabilities 624.553 527.808 502.258 448.209 Financial Liabilities at Fair Value 212.383 0 196.133 0 Other current Liabilities 4.457.906 5.409.743 3.825.303 4.726.654 Total: 49.713.751 62.571.355 37.633.052 55.518.383 Fair value hierarchy The Group and the Company use the following hierarchy to determine and disclose the fair value of receivables and liabilities per valuation method: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: based on valuation techniques, for which all inputs with a significant effect on fair value are either directly or indirectly observable and includes valuation techniques using quoted prices in less active markets for identical or similar assets or liabilities. Level 3: based on valuation techniques that use inputs with a significant effect on fair value and are not based on observable market data. Fair value measurement of financial assets and liabilities The table below shows the fair value hierarchy of the Group's and the Company's financial assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Financial assets at fair value 0 248.941 0 248.941 Level 2 Financial liabilities at fair value 212.383 357.390 196.133 357.390 Level 2 Fair value measurement of non-financial assets The table below shows the fair value hierarchy of the Group's and the Company's assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Land Plots 16.127.306 16.127.306 14.301.000 14.301.000 Level 3 Buildings 57.413.033 59.706.423 48.950.580 51.094.897 Level 3 Investment Property 308.019 518.019 280.000 490.000 Level 3 No transfers between hierarchy levels were made during the period. The following methods and assumptions were used to estimate the fair values: The fair value of Level 2 Land - Plots, Buildings and Investment Property is determined for the Group and the Company by independent appraisers on a regular basis, using a combination of the following valuation methods: a) Comparative Method, b) Residual Approach and c) Depreciated Replacement Cost. The Group and the Company use various methods and assumptions, based on the market conditions prevailing at every financial statement date. The determination of the fair value of the Company's and the Group's Self-used Land and Buildings and Investment Property was based on valuations performed by an independent certified valuer. The assumptions used to determine the fair value of the properties were developed by the independent valuer in close collaboration with management. For properties whose fair value was determined using the Market Approach, observable prices from recent market transactions for similar properties were used as a starting point and adjustments were incorporated for factors related to the individual property, such as its size, location and current use. Although these adjustments involve estimates and judgments, management believes that the overall valuation would not be materially affected by reasonable alternative assumptions. For properties whose fair value was determined using the Income Approach, which reflects the present value of future cash flows expected to be generated by the properties, the key unobservable inputs used were estimated market rents (~\u20ac 4,90/sq. ft. .-\u20ac7,70/sq. ft and the capitalization rate (~7,5%\u20139,0%). For properties whose fair value was determined based on the Depreciated Replacement Cost Method, due to the fact that they constitute specialized building facilities for which sufficient comparable data with similar characteristics were not identified, the key unobservable inputs used were the replacement cost per square meter (\u20ac130/sq.m. to \u20ac1.500/sq.m.), which was depreciated according to the age, physical wear and tear and obsolescence of each property and its components. The depreciation factor was determined from 1% to 31%, based on age, condition and functional obsolescence.",
"dimensions": {
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__106": {
"value": "8.1 Financial Instruments The Group's and the Company's Financial Instruments relate to receivables from customers, financial assets at fair value through profit or loss and short-term liabilities maturing within one year and therefore their carrying amounts can be considered reasonable. Regarding long-term loans, the Group's and the Company's average cost of capital is substantially equal to the borrowing rate, so the carrying amount of the item approximates the fair value. The fair value of other financial assets and financial liabilities approximates their carrying amounts. With respect to receivables, the Group and the Company do not have significant concentrations of credit risk. A credit control system is applied to manage this risk more effectively and to assess and classify customers according to the level of risk and, where necessary, provisions for impaired receivables have been made. The maximum exposure to credit risk in the Statement of Financial Position is the fair value of each category of financial assets, as presented in the table below: Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non-Current Assets Other Non-current assets 1.272.754 1.378.166 807.514 1.027.120 Total: 1.272.754 1.378.166 807.514 1.027.120 Current Assets Trade Receivables 42.652.188 47.696.282 38.941.205 43.995.560 Cash and Cash Equivalents 8.888.980 6.559.733 7.757.617 4.378.612 Financial Assets at Fair Value 0 248.941 0 248.941 Other Current Assets 4.395.138 3.189.963 3.681.965 2.606.593 Total: 55.936.306 57.694.919 50.380.787 51.229.706 Non- current Liabilities Non \u2013 current Loan Liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Non \u2013 current Lease Liabilities 1.186.951 1.007.641 1.029.716 949.371 Non-current Liabilities at Fair Value 0 357.390 0 357.390 Total: 22.108.205 8.525.962 20.329.716 7.406.761 Current Liabilities Trade payables 20.256.837 16.718.750 16.306.829 13.643.514 Current Loan Liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Current Lease Liabilities 624.553 527.808 502.258 448.209 Financial Liabilities at Fair Value 212.383 0 196.133 0 Other current Liabilities 4.457.906 5.409.743 3.825.303 4.726.654 Total: 49.713.751 62.571.355 37.633.052 55.518.383 Fair value hierarchy The Group and the Company use the following hierarchy to determine and disclose the fair value of receivables and liabilities per valuation method: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: based on valuation techniques, for which all inputs with a significant effect on fair value are either directly or indirectly observable and includes valuation techniques using quoted prices in less active markets for identical or similar assets or liabilities. Level 3: based on valuation techniques that use inputs with a significant effect on fair value and are not based on observable market data. Fair value measurement of financial assets and liabilities The table below shows the fair value hierarchy of the Group's and the Company's financial assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Financial assets at fair value 0 248.941 0 248.941 Level 2 Financial liabilities at fair value 212.383 357.390 196.133 357.390 Level 2 Fair value measurement of non-financial assets The table below shows the fair value hierarchy of the Group's and the Company's assets and liabilities. Group Company Fair Value 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Hierarchy Land Plots 16.127.306 16.127.306 14.301.000 14.301.000 Level 3 Buildings 57.413.033 59.706.423 48.950.580 51.094.897 Level 3 Investment Property 308.019 518.019 280.000 490.000 Level 3 No transfers between hierarchy levels were made during the period. The following methods and assumptions were used to estimate the fair values: The fair value of Level 2 Land - Plots, Buildings and Investment Property is determined for the Group and the Company by independent appraisers on a regular basis, using a combination of the following valuation methods: a) Comparative Method, b) Residual Approach and c) Depreciated Replacement Cost. The Group and the Company use various methods and assumptions, based on the market conditions prevailing at every financial statement date. The determination of the fair value of the Company's and the Group's Self-used Land and Buildings and Investment Property was based on valuations performed by an independent certified valuer. The assumptions used to determine the fair value of the properties were developed by the independent valuer in close collaboration with management. For properties whose fair value was determined using the Market Approach, observable prices from recent market transactions for similar properties were used as a starting point and adjustments were incorporated for factors related to the individual property, such as its size, location and current use. Although these adjustments involve estimates and judgments, management believes that the overall valuation would not be materially affected by reasonable alternative assumptions. For properties whose fair value was determined using the Income Approach, which reflects the present value of future cash flows expected to be generated by the properties, the key unobservable inputs used were estimated market rents (~\u20ac 4,90/sq. ft. .-\u20ac7,70/sq. ft and the capitalization rate (~7,5%\u20139,0%). For properties whose fair value was determined based on the Depreciated Replacement Cost Method, due to the fact that they constitute specialized building facilities for which sufficient comparable data with similar characteristics were not identified, the key unobservable inputs used were the replacement cost per square meter (\u20ac130/sq.m. to \u20ac1.500/sq.m.), which was depreciated according to the age, physical wear and tear and obsolescence of each property and its components. The depreciation factor was determined from 1% to 31%, based on age, condition and functional obsolescence.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__110": {
"value": "a) Credit Risk The Group has no significant concentration of credit risk in any of its contracting parties, mainly due to the large number of customers and the widespread of the Group's clientele. The Group Management has adopted and applied credit control procedures to minimize its doubtful receivables. These procedures are based on the control of the creditworthiness of customers and the effective management of receivables before they become due. As part of the credit risk monitoring, customers are classified according to the maturity of their receivables, the historical background of their collection taking into account future factors relating to customers as well as the broader financial environment. Moreover, the Group companies maintain a credit insurance policy, covering most of their receivables. This agreement cannot be sold or transferred. Customers considered doubtful are reassessed at every financial statement date and a provision for doubtful receivables is established where it is considered probable that they will not be collected.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__111": {
"value": "b) Liquidity Risk The Group maintains liquidity risk at low levels through the availability of sufficient cash and/or approved credit limits to ensure that the Group can meet its short-term financial obligations. The Group's liquidity ratio (current assets to current liabilities) as at December 31, 2025 stood at 1,73 compared to 1,36 as at December 31, 2024. To monitor and manage liquidity risk, the Group maintains cash flow provisions on a regular basis. Liabilities carried forward as at 31/12/2024 are analyzed as follows: Group Up to 1 year 2-5 years > 5 years Total Trade payables 16.718.750 0 0 16.718.750 Lease liabilities 527.808 999.556 8.085 1.535.449 39.915.054 7.160.931 0 47.075.985 Loan liabilities Total: 57.161.612 8.160.487 8.085 65.330.184 Company Up to 1 year 2-5 years > 5 years Total Trade payables 13.643.514 0 0 13.643.514 Lease liabilities 448.209 941.286 8.085 1.397.580 36.700.006 6.100.000 0 42.800.006 Loan liabilities Total: 50.791.729 7.041.286 8.085 57.841.100 Liabilities carried forward as at 31/12/2025 are analysed as follows: Group Up to 1 year 2-5 years > 5 years Total Trade payables 20.256.837 0 0 20.256.837 Lease liabilities 624.553 1.165.374 21.577 1.811.504 24.162.072 20.921.254 0 45.083.326 Loan liabilities Total: 45.043.462 22.086.628 21.577 67.151.667 Company Up to 1 year 2-5 years > 5 years Total Trade payables 16.306.829 0 0 16.306.829 Lease liabilities 502.258 1.008.139 21.577 1.531.974 16.802.529 19.300.000 0 36.102.529 Loan liabilities Total: 33.611.616 20.308.139 21.577 53.941.332",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__112-1": {
"value": "c) Interest rate fluctuation risk The Group\u2019s exp\u03bfsure to the risk of changes in the interest rates relates to its short-term and long-term loans. The Group manages the risk of interest rate fluctuations maintaining all the loans at variable interest rates while it has signed interest rate swaps in order to ensure that the cost of long-term borrowing is kept stable by a fluctuation in the Euribor rate. The table below presents the sensitivity of the Earnings Before Tax of the Group and the Company if the interest rates change by one percentage point: Sensitivity Analysis on Interest Rate Changes Impact on Company\u2019s Interest Rate Volatility Impact on Group\u2019s EBT EBT 1/1 \u2013 1,00% -361.025 -450.833 31/12/2025 -1,00% 361.025 450.833 1/1 \u2013 1,00% -428.000 -470.760 31/12/2024 -1,00% 428.000 470.760e) Capital Management The Group's primary objective with regard to capital management is to ensure that it maintains strong creditworthiness and healthy capital ratios, in order to support its business operations and maximise value for the benefit of shareholders. The Group manages its capital structure and makes relevant adjustments in order to respond to changing conditions in the economic environment. In this context, it may modify its dividend distribution policy, return capital to shareholders or issue new shares. A key tool in capital management is the leverage ratio, defined as the ratio of Total Net Debt to Equity, which is monitored at Group level. Net Borrowings include Long and Short-Term Borrowings, net of Cash and Cash Equivalents. This ratio for the Group as at December 31, 2025 was 0,33 compared to 0,37 as at December 31, 2024. Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non \u2013 current loan liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Current loan liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Cash and cash equivalents (8.888.980) (6.559.733) (7.757.617) (4.378.612) Total Net Borrowing (a) 36.194.346 40.516.252 28.344.912 38.421.394 Total Equity (b) 110.154.335 109.801.149 105.276.401 106.626.264 Ratio of Total Net Borrowings to Total Equity [(a) / (b)] 0,33 0,37 0,27 0,36e) Risk of Inventory Loss The Group Management takes all the necessary measures (insurance, security) to minimize the risk and possible damage due to inventory loss from natural disasters, thefts, etc. Moreover, due to the inventory\u0384s high turnover ratio and the simultaneous inventory\u2019s long term (expiry date), the risk of their obsolescence is very limited. f) Risk of fluctuation in raw material prices The Group is exposed to the risk of price fluctuations in the basic raw materials used for the production of its products. Fluctuations in raw material prices in recent years, as well as the general economic crisis, lead to the conclusion that this volatility will continue. The Group's Management therefore takes appropriate measures to limit this risk through special agreements with its suppliers, the use of derivative financial products and the timely adjustment of the Group's pricing and commercial policies.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__113-1": {
"value": "d) Exchange rate risk The Group operates in Southeast Europe and as a result any change in the operating currencies of those countries towards other currencies exposes the Group to risk of exchange rate. The main currencies involved in the Group\u2019s transactions are Euro and Bulgarian Lev. The exchange rate of the Bulgarian Lev against the Euro is fixed (BGN 1,95583 = EUR 1) since January 1, 1999, as a result of which the Group\u2019s exposure to foreign exchange risk is limited. Furthermore, following the decision of the Council of the European Union dated July 8, 2025, Bulgaria joined the euro area with effect from January 1, 2026, at the above fixed conversion rate. As a result, from that date onwards, no foreign exchange risk is expected to arise from the Group\u2019s activities in Bulgaria. The Group\u2019s Management continuously monitors developments in foreign exchange rates and assesses the need to take appropriate measures; however, as at December 31, 2025, foreign exchange risk is considered not material.9.2 Main Exchange Rates in the Balance Sheet and the Income Statement Statement of Financial Position 31.12.2025 31.12.2024 Change % EUR:BGN 1,95583 1,95583 0,00% Statement of Comprehensive Income Average Average Change % 01.01 - 31.12.2025 01.01 - 31.12.2024 EUR:BGN 1,95583 1,95583 0,00%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__115": {
"value": "e) Capital Management The Group's primary objective with regard to capital management is to ensure that it maintains strong creditworthiness and healthy capital ratios, in order to support its business operations and maximise value for the benefit of shareholders. The Group manages its capital structure and makes relevant adjustments in order to respond to changing conditions in the economic environment. In this context, it may modify its dividend distribution policy, return capital to shareholders or issue new shares. A key tool in capital management is the leverage ratio, defined as the ratio of Total Net Debt to Equity, which is monitored at Group level. Net Borrowings include Long and Short-Term Borrowings, net of Cash and Cash Equivalents. This ratio for the Group as at December 31, 2025 was 0,33 compared to 0,37 as at December 31, 2024. Group Company 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Non \u2013 current loan liabilities 20.921.254 7.160.931 19.300.000 6.100.000 Current loan liabilities 24.162.072 39.915.054 16.802.529 36.700.006 Cash and cash equivalents (8.888.980) (6.559.733) (7.757.617) (4.378.612) Total Net Borrowing (a) 36.194.346 40.516.252 28.344.912 38.421.394 Total Equity (b) 110.154.335 109.801.149 105.276.401 106.626.264 Ratio of Total Net Borrowings to Total Equity [(a) / (b)] 0,33 0,37 0,27 0,36",
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__118": {
"value": "9.3 Comparative Information Where necessary, comparative amounts have been restated to be consistent with changes in the presentation of the current year. Any differences in sums are due to rounding.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__119": {
"value": "9.4 Existing Encumbrances No encumbrances (mortgages or prenotations) exist on the fixed assets of the parent company as at December 31, 2025. Encumbrances (mortgages and prenotations) have been registered on the fixed assets of the subsidiary under the name \u201cLoulis Mel-Bulgaria EAD\u201d amounting to \u20ac5,2 million as at December 31, 2025, as collateral for bond loans with a total value of \u20ac4,6 million. ",
"dimensions": {
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__120": {
"value": "9.5 Litigation and Arbitration Cases No disputes of administrative bodies are under arbitration that may have a significant impact on the Company's financial position. Legal cases are pending, the outcome of which is not expected to have a significant impact on the Company's financial position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__121": {
"value": "9.6 Number of Headcount Number of employees at the end of the current period 31.12.2025: Group 425, Company 297, compared to 394 and 277 for the Group and the Company respectively at the end of the corresponding period in the previous year.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__123": {
"value": "9.7 Transactions with Related Parties The cumulative amounts for sales and purchases from the beginning of the current year and the balances of the Group\u2019s and the Company\u2019s assets and liabilities at the end of the current period, arising from its transactions with related parties, within the meaning of IAS 24, are as follows: Transactions with Related Parties Group 01.01 - 31.12.2025 01.01 - 31.12.2024 Sales of Acquisitions Sales of Acquisitions Goods and of Goods Goods and of Goods Services and Services Services and Services Associates 1.062 0 126.158 0 Executives and Members of the Management 0 0 0 0 Total: 1.062 0 126.158 0 31.12.2025 31.12.2024 Receivables Liabilities Receivables Liabilities Associates 0 0 0 0 Shareholders > 20% participation 0 0 0 0 Executives and Members of the Management 289 2.030 7 1.896 Total: 289 2.030 7 1.896 Company 01.01 - 31.12.2025 01.01 - 31.12.2024 Sales of Acquisitions Sales of Acquisitions Goods and of Goods Goods and of Goods Services and Services Services and Services Kenfood S.A. 1.034.107 2.603.956 1.136.025 2.859.249 Loulis Logistics Services S.A. 840 0 480 0 Loulis International Foods Enterprises Bulgaria Ltd 0 0 0 0 Loulis Mel-Bulgaria EAD 187.708 1.032.260 159.358 1.261.360 LEP ENERGY COMMUNIT\u03a5 COOPERATIVE SOCIETY Ltd 2.160 0 1.200 0 Associates 1.062 0 1.158 0 Executives and Members of the Management 0 0 0 0 Total: 1.225.877 3.636.216 1.298.221 4.120.609 31.12.2025 31.12.2024 Receivables Liabilities Receivables Liabilities Kenfood S.A. 134.112 507.321 13.955 1.113.659 Loulis Logistics Services S.A. 0 0 0 0 Loulis International Foods Enterprises Bulgaria Ltd 0 0 0 0 Loulis Mel-Bulgaria EAD 35.099 32.037 32.305 0 LEP ENERGY COMMUNIT\u03a5 COOPERATIVE SOCIETY Ltd 0 0 0 0 Affiliated Companies 0 0 0 0 Shareholders > 20% participation 0 0 0 0 Executives and Members of the Management 289 2.030 7 1.574 Total: 169.500 541.388 46.267 1.115.233 Remuneration of Executives and Members of the Management Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Salkaries and Benefits 1.728.274 1.558.092 1.523.699 1.342.962 Stock Award Plan 113.760 0 100.390 0 Total: 1.842.034 1.558.092 1.624.089 1.342.962 There are no other significant transactions with the related parties in 2025.",
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"f1__s9__6__122": {
"value": "9.7 Transactions with Related Parties The cumulative amounts for sales and purchases from the beginning of the current year and the balances of the Group\u2019s and the Company\u2019s assets and liabilities at the end of the current period, arising from its transactions with related parties, within the meaning of IAS 24, are as follows: Transactions with Related Parties Group 01.01 - 31.12.2025 01.01 - 31.12.2024 Sales of Acquisitions Sales of Acquisitions Goods and of Goods Goods and of Goods Services and Services Services and Services Associates 1.062 0 126.158 0 Executives and Members of the Management 0 0 0 0 Total: 1.062 0 126.158 0 31.12.2025 31.12.2024 Receivables Liabilities Receivables Liabilities Associates 0 0 0 0 Shareholders > 20% participation 0 0 0 0 Executives and Members of the Management 289 2.030 7 1.896 Total: 289 2.030 7 1.896 Company 01.01 - 31.12.2025 01.01 - 31.12.2024 Sales of Acquisitions Sales of Acquisitions Goods and of Goods Goods and of Goods Services and Services Services and Services Kenfood S.A. 1.034.107 2.603.956 1.136.025 2.859.249 Loulis Logistics Services S.A. 840 0 480 0 Loulis International Foods Enterprises Bulgaria Ltd 0 0 0 0 Loulis Mel-Bulgaria EAD 187.708 1.032.260 159.358 1.261.360 LEP ENERGY COMMUNIT\u03a5 COOPERATIVE SOCIETY Ltd 2.160 0 1.200 0 Associates 1.062 0 1.158 0 Executives and Members of the Management 0 0 0 0 Total: 1.225.877 3.636.216 1.298.221 4.120.609 31.12.2025 31.12.2024 Receivables Liabilities Receivables Liabilities Kenfood S.A. 134.112 507.321 13.955 1.113.659 Loulis Logistics Services S.A. 0 0 0 0 Loulis International Foods Enterprises Bulgaria Ltd 0 0 0 0 Loulis Mel-Bulgaria EAD 35.099 32.037 32.305 0 LEP ENERGY COMMUNIT\u03a5 COOPERATIVE SOCIETY Ltd 0 0 0 0 Affiliated Companies 0 0 0 0 Shareholders > 20% participation 0 0 0 0 Executives and Members of the Management 289 2.030 7 1.574 Total: 169.500 541.388 46.267 1.115.233 Remuneration of Executives and Members of the Management Group Company 01.01 - 01.01 - 01.01 - 01.01 - 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Salkaries and Benefits 1.728.274 1.558.092 1.523.699 1.342.962 Stock Award Plan 113.760 0 100.390 0 Total: 1.842.034 1.558.092 1.624.089 1.342.962 There are no other significant transactions with the related parties in 2025.",
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"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f1__s9__6__126": {
"value": "9.10 Contingent Liabilities - Assets The Group has contingent liabilities - assets regarding banks, other guarantees and other matters that arise in the ordinary course of business and are not expected to result in material additional charges. The Company has also guaranteed the debt obligations of its subsidiaries. Non-inspected tax years For the financial years 2011 to 2015, Greek public limited companies whose Annual Financial Statements are audited by statutory auditors were required to have a tax audit performed by the same statutory auditor or auditing firm that audited their Annual Financial Statements and to obtain a \"tax compliance report\" as provided for in par. 5 of Article 82 of Law 2238/1994 and Article 65\u0391 of Law 4174/2013. Regarding fiscal years 2016 and onwards, the tax audit and the issuance of a \"Tax Compliance Report\" are optional. The Group has opted to continue with the tax audit of the statutory auditors, which now applies on an optional basis to its most significant subsidiaries. It is to be noted that in application of relevant tax provisions as of December 31, 2025, the years up to 2019 are considered as lapsed. The parent company \"LOULIS FOOD INGREDIENTS S.A.\" and its subsidiary \"KENFOOD S.A.\" have been included in the tax audit of the Certified Public Accountants and have received a tax certificate until the fiscal year ended December 31, 2024. In 2025, the parent company \"LOULIS FOOD INGREDIENTS S.A.\" and its subsidiary \"KENFOOD S.A.\" have been subjected to the tax audit of the Certified Public Accountants in compliance with the provisions of Law 4174/2013, Article 65A as amended and effective until today. The audit for the fiscal year 2024 is in progress and the relevant tax certificate is expected to be issued after the publication of the Annual Financial Statements of 2025. If additional tax liabilities arise until the completion of the tax audit, we estimate that they will not have a material impact on the Financial Statements. Taking into account the aforementioned, the table in Note 5.2 \"Group structure\" presents the years for which the tax liabilities of the Company and its subsidiaries have not become final.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__127": {
"value": "9.11 Dividend per Share The Board of Directors of the Company took into account the results for the financial year 2025, the financial performance of the Company, the outlook and the data of the wider financial environment and will propose to the next Annual General Meeting of the Shareholders, the distribution of a dividend of a total gross amount of EUR 0,18 per share. The proposed distribution will arise from both - the profit for the financial year 2025 and from the profit of previous financial years and is subject to the approval of the Annual General Meeting of Shareholders.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__128": {
"value": "9.12 Approval of Financial Statements The date of the approval of the Annual Financial Statements by the Board of Directors is April 27, 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s9__6__129": {
"value": "9.13 Note related to Subsequent Events The Financial Statements, as well as the accompanying notes and disclosures, may contain particular assumptions and calculations concerning future events in relation to the operations, development and the financial performance of the Company and the Group. The most significant events after December 31, 2025 are the following: Announcement of Free Distribution of Treasury Shares under a Stock Award Plan On March 6, 2026, the Company proceeded with the free distribution, through over-the-counter transfers, of a total of 16.390 treasury ordinary registered shares to nine (9) senior executives of the Company and its subsidiaries (the \u201cBeneficiaries\u201d). The total value of these shares amounted to \u20ac60.643, based on the closing price of the Company\u2019s share (\u20ac3,70 per share) on March 5, 2026. The above shares derive from treasury shares acquired by the Company under an approved Stock Award Plan, which was authorised by the Regular General Meeting of Shareholders held on May 21, 2025. Following the above distribution, the Company holds a total of 24.030 treasury shares, representing 0,1404% of its total shares. No other events occurred after December 31, 2025 that would have a material impact on the financial statements of the Group and the Company. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800SZN4MZXLBCIB60",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}