{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "csapparelgroupas": "http://csapparelgroupas.com/xbrl/2023", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021" }, "taxonomy": [ "http://csapparelgroupas.com/xbrl/2023/315700NDPAD8K45R1C44-2023-12-31.xsd" ] }, "facts": { "fact-1": { "value": "
KONSOLIDOVAN\u00c1 V\u00ddRO\u010cN\u00cd ZPR\u00c1VA
ROK 2025
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "N\u00e1zev spole\u010dnosti: CS Apparel Group a.s. I\u010c: 082 61 512", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "S\u00eddlo: U Hv\u011bzdy 1451/4, 162 00, Praha 6 - B\u0159evnov", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "Pr\u00e1vn\u00ed forma: akciov\u00e1 spole\u010dnost ", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "Konsolidovan\u00e1 v\u00fdro\u010dn\u00ed zpr\u00e1va spole\u010dnosti je sestavena k rozvahov\u00e9mu dni 31.12.2025 za kalend\u00e1\u0159n\u00ed rok 2025.", "dimensions": { "concept": "ifrs-full:PeriodCoveredByFinancialStatements", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "P\u0159edm\u011bt podnik\u00e1n\u00ed spole\u010dnosti: Spole\u010dnost CS Apparel Group, a.s. je holdingovou spole\u010dnost\u00ed, kter\u00e1 sdru\u017euje spole\u010dnosti, kter\u00e9 se v\u011bnuj\u00ed maloobchodu, velkoobchodu a internetov\u00e9mu obchodu v oblasti m\u00f3dy a sportu. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-8": { "value": "
Z\u00e1kladn\u00ed kapit\u00e1l spole\u010dnosti:
\u2022 Z\u00e1kladn\u00ed kapit\u00e1l spole\u010dnosti k 31. prosinci 2025 \u010dinil 2 mil. K\u010d.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "Spole\u010dn\u00edci k 31. prosinci 2025: \u2022 Across Finance, a.s., I\u010cO: 35 887 753, se s\u00eddlem Zochova 3, 811 03 Bratislava, pod\u00edl70 % na z\u00e1kladn\u00edm kapit\u00e1lu i hlasovac\u00edch pr\u00e1vech,\u2022 MM retail invest s.r.o., I\u010cO: 082 56 446, se s\u00eddlem U Hv\u011bzdy 1451/4, 162 00 Praha 6,pod\u00edl 20 % na z\u00e1kladn\u00edm kapit\u00e1lu i hlasovac\u00edch pr\u00e1vech,\u2022 Across Apparel Investments, a.s., I\u010cO: 53 147 910, se s\u00eddlem Banc\u00edkovej 1/A, 821 03Bratislava, pod\u00edl 10% na z\u00e1kladn\u00edm kapit\u00e1lu i hlasovac\u00edch pr\u00e1vech.", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "value": "
P\u0159edstavenstvo a dozor\u010d\u00ed rada k 31. prosinci 2025:
P\u0159edstavenstvo:
\u2022 Miroslav Kol\u00e1\u0159 \u2013 \u010dlen
\u2022 Martin \u0160t\u011bp\u00e1n \u2013 \u010dlen
Dozor\u010d\u00ed rada:
\u2022 Adam J\u00e1\u0161ek \u2013 \u010dlen
\u2022 J\u00falius Strapek \u2013 \u010dlen
V\u00fdbor pro audit
\u2022 Eva Sl\u00e1dkov\u00e1, auditor \u2013 \u010dlen
\u2022 Petr Kole\u010dk\u00e1\u0159 \u2013 \u010dlen
\u2022 Michaela Svato\u0161ov\u00e1 \u2013 \u010dlen
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "value": "
1.2 Konsolida\u010dn\u00ed celek spole\u010dnosti je tvo\u0159en k 31. prosinci 2025 n\u00e1sleduj\u00edc\u00edmi
spole\u010dnostmi (d\u00e1le jen \u201eskupina\u201c)
Konsoliduj\u00edc\u00ed spole\u010dnost:
\u2022 CS Apparel Group a.s., I\u010c: 08261512, se s\u00eddlem U Hv\u011bzdy 1451/4, 162 00 Praha 6 -
B\u0159evnov, \u010cesk\u00e1 republika
Konsolidovan\u00e9 spole\u010dnosti:
\u2022 USDistribution s.r.o., I\u010c: 05709156, se s\u00eddlem U Hv\u011bzdy 1451/4, 162 00 Praha 6, \u010cesk\u00e1
republika, pod\u00edl 100 % na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 USRetail CZ s.r.o., I\u010c: 07195559, se s\u00eddlem U Hv\u011bzdy 1451/4, 162 00 Praha 6, \u010cesk\u00e1
republika, pod\u00edl 100 % na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 USRetail SK s.r.o., I\u010c: 52117481, se s\u00eddlem Zochova 3, 811 03 Bratislava, Slovensk\u00e1
republika, pod\u00edl 100 % na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 GRetail s.r.o., I\u010c: 27115411, se s\u00eddlem Milady Hor\u00e1kov\u00e9 2774, Kladno, \u010cesk\u00e1
republika, pod\u00edl 100 % na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 CS Retail 1969 s.r.o., I\u010c: 08788375, se s\u00eddlem U Hv\u011bzdy 1451/4, 162 00 Praha 6, \u010cesk\u00e1
republika, pod\u00edl 100 % na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 CS Retail SK, s.r.o., I\u010c: 53472713, se s\u00eddlem Zochova 3, 811 03 Bratislava, Slovensk\u00e1
republika, pod\u00edl 100 % na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 GRetail SK s.r.o., I\u010c 53 820 061, se s\u00eddlem Zochova 3, Bratislava \u2013 mestsk\u00e1 \u010das\u0165 Star\u00e9
M\u011bsto 811 03, pod\u00edl 100% na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 CS Retail PL sp. z o.o., I\u010c: 5273028572, se s\u00eddlem , se s\u00eddlem ul. Towarowa 28,
00-839 Warszawa, Polsko, pod\u00edl 100% na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 ML CZECH REPUBLIC s.r.o., I\u010c: 28468121, se s\u00eddlem U Hv\u011bzdy 1451/4, 162 00
Praha 6, \u010cesk\u00e1 republika, pod\u00edl 100% na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 USRetail HU Kft., I\u010c: 0109418491, se s\u00eddlem 1036 Budapest, B\u00e9csi \u00fat 52, Ma\u010farsko,
pod\u00edl 100% na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech,
\u2022 USRetail SI d.o.o., I\u010c: 95717552, se s\u00eddlem Parmova ulica 053, 1000 Ljubljana,
Slovinsko, pod\u00edl 100% na z\u00e1kladn\u00edm kapit\u00e1le i hlasovac\u00edch pr\u00e1vech.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-12": { "value": "
1.5 Aktivity a v\u00fddaje na \u010dinnost v oblasti v\u00fdzkumu a v\u00fdvoje
Skupina nem\u011bla v roce 2025 \u017e\u00e1dn\u00e9 v\u00fddaje na v\u00fdzkum a v\u00fdvoj.
", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-13": { "value": "
1.6 Aktivity a v\u00fddaje v oblasti ochrany \u017eivotn\u00edho prost\u0159ed\u00ed a pracovn\u011bpr\u00e1vn\u00edch vztah\u016f
Skupina nem\u011bla v roce 2025 \u017e\u00e1dn\u00e9 v\u00fddaje v oblasti \u017eivotn\u00edho prost\u0159ed\u00ed.
Pracovn\u011bpr\u00e1vn\u00ed vztahy jsou ve skupin\u011b \u0159e\u0161eny v souladu se z\u00e1konem \u010d. 262/2006 Sb., z\u00e1kon\u00edku
pr\u00e1ce v\u010detn\u011b v\u0161ech novel a navazuj\u00edc\u00edch p\u0159edpis\u016f a d\u00e1le tak\u00e9 v souladu se z\u00e1konem \u010d. 435/2004
Sb., o zam\u011bstnanosti.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-14": { "value": "
1.9 Informace o v\u00fdznamn\u00fdch skute\u010dnostech, kter\u00e9 nastaly po konci rozvahov\u00e9ho dne
Po datu \u00fa\u010detn\u00ed z\u00e1v\u011brky nedo\u0161lo k \u017e\u00e1dn\u00fdm ud\u00e1lostem, kter\u00e9 by m\u011bly v\u00fdznamn\u00fd dopad na \u00fa\u010detn\u00ed
z\u00e1v\u011brku.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-21": { "value": "124464.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-22": { "value": "156114.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-23": { "value": "34001.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-24": { "value": "22312.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-25": { "value": "146.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssets", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-26": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssets", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-27": { "value": "114216.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-28": { "value": "114216.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-29": { "value": "130754.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentAssets", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-30": { "value": "187483.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentAssets", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-31": { "value": "269666.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeasePrepayments", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-32": { "value": "337522.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeasePrepayments", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-33": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentProperty", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-34": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentProperty", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-35": { "value": "5726.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-36": { "value": "4040.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-37": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2026-01-01T00:00:00", "unit": "iso4217:CZK" } }, "fact-38": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod", "entity": "scheme:315700NDPAD8K45R1C44", 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ZA ROK 2025
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jsou uvedeny v n\u00e1sleduj\u00edc\u00ed tabulce:
Akcion\u00e1\u0159
% pod\u00edl na z\u00e1kladn\u00edm kapit\u00e1lu
MM Retail Invest s.r.o.
20%
Across Finance, a.s.
70%
Across Apparel Investments, a.s.
10%
Celkem
100%
Kone\u010dn\u00fdm vlastn\u00edkem Skupiny je pan J\u00falius Strapek.
Zm\u011bny a dodatky v obchodn\u00edm rejst\u0159\u00edku v uplynul\u00e9m \u00fa\u010detn\u00edm obdob\u00ed
V pr\u016fb\u011bhu roku 2025 nedo\u0161lo k \u017e\u00e1dn\u00e9 zm\u011bn\u011b v obchodn\u00edm rejst\u0159\u00edku.
P\u0159edstavenstvo a dozor\u010d\u00ed rada k rozvahov\u00e9mu dni
Funkce
Jm\u00e9no
P\u0159edstavenstvo
\u010clen
Miroslav Kol\u00e1\u0159
\u010clen
Martin \u0160t\u011bp\u00e1n
Dozor\u010d\u00ed rada
\u010clen
Adam J\u00e1\u0161ek
\u010clen
J\u00falius Strapek
V\u00fdbor pro audit
Funkce
Jm\u00e9no
\u010clen
Eva Sl\u00e1dkov\u00e1, auditor
\u010clen
Petr Kole\u010dk\u00e1\u0159
\u010clen
Michaela Svato\u0161ov\u00e1
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4
Komunikac\u00ed za V\u00fdbor pro audit byl pov\u011b\u0159en Petr Kole\u010dk\u00e1\u0159.
V\u00fdbor pro audit navrhl v souladu s \u00a743 z\u00e1kona 93/2009 Sb., o auditorech, valn\u00e9 hromad\u011b pro
proveden\u00ed auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky a konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky auditora ECOVIS blf s.r.o.
Auditorem spole\u010dnosti byla ur\u010dena spole\u010dnost ECOVIS blf s.r.o. dne 19.4.2024 valnou hromadou
spole\u010dnosti a byla podeps\u00e1na v\u00edcelet\u00e1 smlouva na audit dne 2.9.2024. Volba auditora byla
potvrzena valnou hromadou spole\u010dnosti dne 19.4.2024.
Koment\u00e1\u0159 k \u00fa\u010detn\u00ed z\u00e1v\u011brce
Hlavn\u00ed \u010dinnost\u00ed Skupiny je velkoobchodn\u00ed, ale i maloobchodn\u00ed prodej m\u00f3dn\u00edho a sportovn\u00edho
zbo\u017e\u00ed v \u010cesk\u00e9 a Slovensk\u00e9 republice. Skupina provozuje t\u00e9m\u011b\u0159 100 obchod\u016f a zaji\u0161\u0165uje
velkoobchodn\u00ed a internetov\u00fd prodej prost\u0159ednictv\u00edm vlastn\u00ed modern\u00ed e-shopov\u00e9 platformy.
\n
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5
2. \u00daPRAVY STANDARD\u016e IFRS, KTER\u00c9 JSOU POVINN\u011a \u00da\u010cINN\u00c9 PRO AKTU\u00c1LN\u00cd
ROK, NOV\u00c9 A REVIDOVAN\u00c9 PROJEDN\u00c1VAN\u00c9 \u00daPRAVY STANDARD\u016e IFRS,
KTER\u00c9 DOPOSUD NEJSOU \u00da\u010cINN\u00c9
a) Nov\u00e9 a zm\u011bn\u011bn\u00e9 standardy IFRS a interpretace, kter\u00e9 jsou povinn\u011b \u00fa\u010dinn\u00e9 pro b\u011b\u017en\u00e9
\u00fa\u010detn\u00ed obdob\u00ed
\u2022 Zm\u011bny IAS 21 Dopady zm\u011bn m\u011bnov\u00fdch kurz\u016f \u2013 Nedostatek sm\u011bnitelnosti
b) Nov\u00e9 a revidovan\u00e9 standardy IFRS p\u0159ijat\u00e9 Evropskou uni\u00ed, vydan\u00e9, av\u0161ak dosud ne\u00fa\u010dinn\u00e9
\u2022 Zm\u011bny IFRS 9 Finan\u010dn\u00ed n\u00e1stroje a IFRS 7 Finan\u010dn\u00ed n\u00e1stroje: zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed \u2013
Zm\u011bny v klasifikaci a oce\u0148ov\u00e1n\u00ed finan\u010dn\u00edch n\u00e1stroj\u016f
\u2022 Zm\u011bny IFRS 9 Finan\u010dn\u00ed n\u00e1stroje a IFRS 7 Finan\u010dn\u00ed n\u00e1stroje: zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed \u2013
Smlouvy odkazuj\u00edc\u00ed na elekt\u0159inu z\u00e1vislou na p\u0159\u00edrodn\u00edch podm\u00ednk\u00e1ch
\u2022 Ro\u010dn\u00ed zlep\u0161en\u00ed standard\u016f \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed IFRS (svazek 11) \u2013 zm\u011bny IFRS 1, IFRS 7,
IFRS 9, IFRS 10 a IAS 7
c) Nov\u00e9 a revidovan\u00e9 standardy IFRS vydan\u00e9 IASB, av\u0161ak dosud nep\u0159ijat\u00e9 Evropskou uni\u00ed
\u2022 IFRS 18 Prezentace a zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed v \u00fa\u010detn\u00edch z\u00e1v\u011brk\u00e1ch
\u2022 IFRS 19 Dce\u0159in\u00e9 spole\u010dnosti bez ve\u0159ejn\u00e9 odpov\u011bdnosti: zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed
\u2022 Zm\u011bny IFRS 10 Konsolidovan\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka a IAS 28 Investice do p\u0159idru\u017een\u00fdch podnik\u016f
a spole\u010dn\u00fdch podnik\u016f \u2013 Prodej nebo vklad aktiv mezi investorem a jeho p\u0159idru\u017een\u00fdm
podnikem nebo spole\u010dn\u00fdm podnikem
V b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed Spole\u010dnost aplikovala zm\u011bny standard\u016f IFRS vydan\u00e9 Radou pro
mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy (IASB), kter\u00e9 jsou povinn\u011b \u00fa\u010dinn\u00e9 pro \u00fa\u010detn\u00ed obdob\u00ed za\u010d\u00ednaj\u00edc\u00ed 1.
ledna 2025 nebo pozd\u011bji a kter\u00e9 jsou pro Spole\u010dnost relevantn\u00ed.
", "dimensions": { "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-195": { "value": "
3. FUNK\u010cN\u00cd M\u011aNA
IFRS po\u017eaduje, aby ka\u017ed\u00e1 \u00fa\u010detn\u00ed jednotka ur\u010dila svoji funk\u010dn\u00ed m\u011bnu (IAS 21) a m\u011b\u0159ila sv\u00e9
v\u00fdsledky a finan\u010dn\u00ed pozici v t\u00e9to m\u011bn\u011b. Skupina m\u016f\u017ee n\u00e1sledn\u011b prezentovat svoji \u00fa\u010detn\u00ed z\u00e1v\u011brku
v jak\u00e9koli ciz\u00ed m\u011bn\u011b \u010di m\u011bn\u00e1ch (m\u011bna vykazov\u00e1n\u00ed).
Funk\u010dn\u00ed m\u011bnou standard ozna\u010duje m\u011bnu prim\u00e1rn\u00edho ekonomick\u00e9ho prost\u0159ed\u00ed, v n\u011bm\u017e spole\u010dnost
vyv\u00edj\u00ed svou \u010dinnost. Tedy m\u011bna, kter\u00e1 nap\u0159\u00edklad nejv\u00edce ovliv\u0148uje jeho tr\u017eby, pen\u011b\u017en\u00ed toky apod.
CSAG vyhodnotila jako funk\u010dn\u00ed m\u011bnu \u010ceskou korunu (CZK).
Transakce v jin\u00e9, ne\u017e funk\u010dn\u00ed m\u011bn\u011b se ocen\u00ed ve spotov\u00e9m sm\u011bnn\u00e9m kurzu mezi funk\u010dn\u00ed a ciz\u00ed
m\u011bnou pevn\u00fdm m\u011bs\u00ed\u010dn\u00edm kurzem. Lze v\u0161ak pou\u017e\u00edt i pr\u016fm\u011brn\u00fd (pevn\u00fd) kurz dan\u00e9ho obdob\u00ed, pokud
nedoch\u00e1z\u00ed k v\u00fdznamn\u00fdm v\u00fdkyv\u016fm ve sm\u011bnn\u00fdch kurzech mezi ciz\u00ed a funk\u010dn\u00ed m\u011bnou.
Cizom\u011bnov\u00e9 pen\u011b\u017en\u00ed polo\u017eky se k datu sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky ocen\u00ed kurzem \u010cNB k datu \u00fa\u010detn\u00ed
z\u00e1v\u011brky. Pen\u011b\u017en\u00ed polo\u017eky jsou pen\u00edze, aktiva a z\u00e1vazky, kter\u00e9 budou uhrazeny nebo placeny
v pevn\u00fdch nebo ur\u010diteln\u00fdch \u010d\u00e1stk\u00e1ch.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-196": { "value": "
4. V\u00ddZNAMN\u00c1 \u00da\u010cETN\u00cd PPRAVIDLA
a. V\u00fdchodiska pro \u00fa\u010detnictv\u00ed
Tato \u00fa\u010detn\u00ed z\u00e1v\u011brka je sestavena v souladu s Mezin\u00e1rodn\u00edmi standardy \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed
(standardy IFRS), kter\u00e9 byly schv\u00e1leny pro pou\u017eit\u00ed v Evropsk\u00e9 unii. \u00da\u010detn\u00ed z\u00e1v\u011brka je sestavena
za pou\u017eit\u00ed oce\u0148ovac\u00ed b\u00e1ze historick\u00fdch cen s v\u00fdjimkou p\u0159ecen\u011bn\u00ed ur\u010dit\u00e9ho majetku a finan\u010dn\u00edch
n\u00e1stroj\u016f, kter\u00e9 se ke konci ka\u017ed\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed oce\u0148uj\u00ed p\u0159ecen\u011bn\u00fdmi hodnotami nebo
re\u00e1ln\u00fdmi hodnotami, jak je uvedeno v \u00fa\u010detn\u00edch pravidlech n\u00ed\u017ee. Historick\u00e1 cena obecn\u011b vych\u00e1z\u00ed
z re\u00e1ln\u00e9 hodnoty protihodnoty poskytnut\u00e9 v\u00fdm\u011bnou za zbo\u017e\u00ed a slu\u017eby.
Re\u00e1ln\u00e1 hodnota je cena, kter\u00e1 by byla z\u00edsk\u00e1na z prodeje aktiva nebo zaplacena za p\u0159evzet\u00ed z\u00e1vazku
v r\u00e1mci \u0159\u00e1dn\u00e9 transakce mezi \u00fa\u010dastn\u00edky trhu ke dni ocen\u011bn\u00ed, bez ohledu na to, zda je cena
pozorovateln\u00e1 nebo odhadov\u00e1na za pou\u017eit\u00ed jin\u00e9 oce\u0148ovac\u00ed techniky. P\u0159i stanoven\u00ed re\u00e1ln\u00e9 hodnoty
aktiva nebo z\u00e1vazku bere Skupina v \u00favahu takov\u00e9 charakteristiky aktiva \u010di z\u00e1vazku, kter\u00e9 by
\u00fa\u010dastn\u00edci trhu zohlednili p\u0159i oce\u0148ov\u00e1n\u00ed aktiva \u010di z\u00e1vazku ke dni ocen\u011bn\u00ed. Re\u00e1ln\u00e1 hodnota pro \u00fa\u010dely
ocen\u011bn\u00ed a/nebo zve\u0159ejn\u011bn\u00ed v t\u00e9to konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce se stanovuje takov\u00fdmto zp\u016fsobem,
s v\u00fdjimkou transakc\u00ed spo\u010d\u00edvaj\u00edc\u00edch v \u00fahrad\u00e1ch v\u00e1zan\u00fdch na akcie v oblasti p\u016fsobnosti IFRS 2,
leasingov\u00fdch transakc\u00ed upraven\u00fdch standardem IFRS 16 Leasingy a ocen\u011bn\u00ed, kter\u00e1 vykazuj\u00ed ur\u010dit\u00e9
spole\u010dn\u00e9 rysy s re\u00e1lnou hodnotou, av\u0161ak re\u00e1lnou hodnotou nejsou, jako je \u010dist\u00e1 realizovateln\u00e1
hodnota dle IAS 2 Z\u00e1soby nebo hodnota z u\u017e\u00edv\u00e1n\u00ed dle IAS 36 Sn\u00ed\u017een\u00ed hodnoty aktiv.
Skupina sestavila \u00fa\u010detn\u00ed z\u00e1v\u011brku za p\u0159edpokladu schopnosti \u00fa\u010detn\u00ed jednotky pokra\u010dovat ve sv\u00e9
\u010dinnosti.
Jednotliv\u00e1 v\u00fdznamn\u00e1 a relevantn\u00ed \u00fa\u010detn\u00ed pravidla jsou uvedeny n\u00ed\u017ee.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-197": { "value": "b. Podnikov\u00e9 kombinace", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-198": { "value": "Akvizice podnik\u016f se \u00fa\u010dtuj\u00ed pomoc\u00ed metody akvizice. P\u0159eveden\u00e1 protihodnota p\u0159i podnikov\u00e9 kombinaci je ocen\u011bna re\u00e1lnou hodnotou, kter\u00e1 je vypo\u010d\u00edt\u00e1na jako sou\u010det re\u00e1ln\u00fdch hodnot k datu akvizice aktiv p\u0159eveden\u00fdch Skupinou, z\u00e1vazk\u016f Skupiny vznikl\u00fdch d\u0159\u00edv\u011bj\u0161\u00edm vlastn\u00edk\u016fm nab\u00fdvan\u00e9ho podniku a pod\u00edl\u016f vydan\u00fdch Skupinou v\u00fdm\u011bnou za ovl\u00e1d\u00e1n\u00ed nab\u00fdvan\u00e9ho podniku. Goodwill je ocen\u011bn jako p\u0159ebytek souhrnu p\u0159eveden\u00e9 protihodnoty, \u010d\u00e1stky v\u0161ech nekontroln\u00edch pod\u00edl\u016f v nab\u00fdvan\u00e9m podniku a re\u00e1ln\u00e9 hodnoty p\u0159\u00edpadn\u00e9ho doposud nabyvatelem dr\u017een\u00e9ho majetkov\u00e9ho pod\u00edlu v nab\u00fdvan\u00e9m podniku nad \u010d\u00e1stkou nabyt\u00fdch identifikovateln\u00fdch aktiv a p\u0159evzat\u00fdch z\u00e1vazk\u016f ocen\u011bn\u00fdch k datu akvizice. Jestli\u017ee po op\u011btovn\u00e9m posouzen\u00ed \u010dist\u00e1 hodnota nabyt\u00fdch identifikovateln\u00fdch aktiv a p\u0159evzat\u00fdch z\u00e1vazk\u016f p\u0159evy\u0161uje souhrn p\u0159eveden\u00e9 protihodnoty, \u010d\u00e1stky v\u0161ech p\u0159\u00edpadn\u00fdch nekontroln\u00edch pod\u00edl\u016f v nab\u00fdvan\u00e9m podniku a re\u00e1ln\u00e9 hodnoty p\u0159\u00edpadn\u00e9ho doposud nabyvatelem dr\u017een\u00e9ho majetkov\u00e9ho pod\u00edlu v nab\u00fdvan\u00e9m podniku, je \u010d\u00e1stka p\u0159ebytku vyk\u00e1z\u00e1na jednor\u00e1zov\u011b do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku jako zisk z v\u00fdhodn\u00e9 koup\u011b.", "dimensions": { "concept": "ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-199": { "value": "c. Pozemky, budovy a za\u0159\u00edzen\u00ed", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-200": { "value": "d. Nehmotn\u00e1 aktivaSamostatn\u011b po\u0159\u00edzen\u00e1 nehmotn\u00e1 aktiva s kone\u010dnou dobou pou\u017eitelnosti se vykazuj\u00ed v po\u0159izovac\u00edch n\u00e1kladech po ode\u010dten\u00ed opr\u00e1vek a kumulovan\u00fdch ztr\u00e1t ze sn\u00ed\u017een\u00ed hodnoty. Amortizace se \u00fa\u010dtuje rovnom\u011brn\u011b po dobu p\u0159edpokl\u00e1dan\u00e9 doby pou\u017eitelnosti, kter\u00e1 je: Nakoupen\u00fd SW 33,3% ro\u010dn\u011b P\u0159edpokl\u00e1dan\u00e1 doba pou\u017eitelnosti a metoda amortizace se prov\u011b\u0159uj\u00ed v\u017edy na konci ka\u017ed\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed, p\u0159i\u010dem\u017e vliv jak\u00fdchkoliv zm\u011bn v odhadech se \u00fa\u010dtuje prospektivn\u011b. Samostatn\u011b po\u0159\u00edzen\u00e1 nehmotn\u00e1 aktiva s neur\u010ditou dobou pou\u017eitelnosti se vykazuj\u00ed v po\u0159izovac\u00edch n\u00e1kladech po ode\u010dten\u00ed kumulovan\u00fdch ztr\u00e1t ze sn\u00ed\u017een\u00ed hodnoty.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-201": { "value": "
e. Sn\u00ed\u017een\u00ed hodnoty aktiv
Ke konci ka\u017ed\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed Skupina posuzuje \u00fa\u010detn\u00ed hodnotu aktiv, aby ur\u010dila, zda existuj\u00ed
n\u00e1znaky, \u017ee aktivum m\u016f\u017ee m\u00edt sn\u00ed\u017eenou hodnotu. Pokud jak\u00fdkoliv takov\u00fd n\u00e1znak existuje,
odhadne se zp\u011btn\u011b z\u00edskateln\u00e1 \u010d\u00e1stka takov\u00e9ho aktiva, aby se ur\u010dil rozsah p\u0159\u00edpadn\u00fdch ztr\u00e1t ze
sn\u00ed\u017een\u00ed jeho hodnoty. Pokud nelze z dan\u00e9ho aktiva jednozna\u010dn\u011b ur\u010dit pen\u011b\u017en\u00ed tok, je takov\u00e9to
aktivum p\u0159i\u0159azeno k pen\u011bzotvorn\u00e9 jednotce posouzeno v celku.
Pokud je zp\u011btn\u011b z\u00edskateln\u00e1 \u010d\u00e1stka aktiva (nebo pen\u011bzotvorn\u00e9 jednotky) ni\u017e\u0161\u00ed ne\u017e jeho \u00fa\u010detn\u00ed
hodnota, sn\u00ed\u017e\u00ed se \u00fa\u010detn\u00ed hodnota aktiva (nebo pen\u011bzotvorn\u00e9 jednotky) na jeho zp\u011btn\u011b z\u00edskatelnou
\u010d\u00e1stku. Z\u00e1rove\u0148 v\u0161ak Skupina zva\u017euje budouc\u00ed v\u00fdvoj, resp. potenci\u00e1l hodnoty aktiva. Ztr\u00e1ta ze
sn\u00ed\u017een\u00ed hodnoty se prom\u00edtne p\u0159\u00edmo do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku, leda\u017ee je dan\u00e9 aktivum vedeno v
p\u0159ecen\u011bn\u00e9 hodnot\u011b.
Pokud se ztr\u00e1ta ze sn\u00ed\u017een\u00ed hodnoty n\u00e1sledn\u011b zru\u0161\u00ed, \u00fa\u010detn\u00ed hodnota aktiva (nebo pen\u011bzotvorn\u00e9
jednotky) se zv\u00fd\u0161\u00ed na upraven\u00fd odhad jeho zp\u011btn\u011b z\u00edskateln\u00e9 \u010d\u00e1stky, ale tak, aby zv\u00fd\u0161en\u00e1 \u00fa\u010detn\u00ed
hodnota aktiva nep\u0159ev\u00fd\u0161ila \u00fa\u010detn\u00ed hodnotu, kter\u00e1 by byla stanovena, kdyby se v p\u0159edchoz\u00edch letech
nevyk\u00e1zala \u017e\u00e1dn\u00e1 ztr\u00e1ta ze sn\u00ed\u017een\u00ed hodnoty aktiva (nebo pen\u011bzotvorn\u00e9 jednotky). Zru\u0161en\u00ed ztr\u00e1ty
ze sn\u00ed\u017een\u00ed hodnoty se vykazuje okam\u017eit\u011b do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku tak, \u017ee eliminuje ztr\u00e1tu ze
sn\u00ed\u017een\u00ed hodnoty, kter\u00e1 byla vyk\u00e1z\u00e1na za dan\u00e9 aktivum v p\u0159edch\u00e1zej\u00edc\u00edch letech.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-203": { "value": "
f. Goodwill
Goodwill je p\u0159i prvotn\u00edm zachycen\u00ed oce\u0148ov\u00e1n tak, jak je stanoveno v\u00fd\u0161e.
Goodwill se neodepisuje, ale nejm\u00e9n\u011b jednou ro\u010dn\u011b se prov\u00e1d\u00ed kontrola sn\u00ed\u017een\u00ed jeho hodnoty. Pro
\u00fa\u010dely testov\u00e1n\u00ed sn\u00ed\u017een\u00ed hodnoty je goodwill p\u0159i\u0159azen ka\u017ed\u00e9 pen\u011bzotvorn\u00e9 jednotce Skupiny (nebo
skupin\u00e1m pen\u011bzotvorn\u00fdch jednotek), u kter\u00e9 se o\u010dek\u00e1v\u00e1, \u017ee bude m\u00edt prosp\u011bch ze synergi\u00ed
kombinace. U pen\u011bzotvorn\u00fdch jednotek, k nim\u017e byl goodwill p\u0159i\u0159azen, prob\u00edh\u00e1 testov\u00e1n\u00ed na sn\u00ed\u017een\u00ed
hodnoty jednou ro\u010dn\u011b, p\u0159\u00edpadn\u011b \u010dast\u011bji, existuje-li n\u00e1znak toho, \u017ee hodnota jednotky by mohla b\u00fdt
sn\u00ed\u017eena. Je-li zp\u011btn\u011b z\u00edskateln\u00e1 \u010d\u00e1stka pen\u011bzotvorn\u00e9 jednotky ni\u017e\u0161\u00ed ne\u017e jej\u00ed \u00fa\u010detn\u00ed hodnota, je ztr\u00e1ta
ze sn\u00ed\u017een\u00ed hodnoty alokov\u00e1na tak, aby byla nejprve sn\u00ed\u017eena \u00fa\u010detn\u00ed hodnota jak\u00e9hokoli goodwillu
p\u0159i\u0159azen\u00e9ho k jednotce a pot\u00e9 \u00fa\u010detn\u00ed hodnota ostatn\u00edch aktiv jednotky pom\u011brn\u011b na z\u00e1klad\u011b \u00fa\u010detn\u00ed
hodnoty ka\u017ed\u00e9ho aktiva jednotky. Ztr\u00e1ta ze sn\u00ed\u017een\u00ed hodnoty goodwillu nen\u00ed v n\u00e1sleduj\u00edc\u00edm obdob\u00ed
od\u00fa\u010dtov\u00e1na.
P\u0159i prodeji p\u0159\u00edslu\u0161n\u00e9 pen\u011bzotvorn\u00e9 jednotky se p\u0159\u00edslu\u0161n\u00e1 \u010d\u00e1stka goodwillu zahrne do zisku, resp.
ztr\u00e1ty z prodeje.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-204": { "value": "
g. Leasingy
Skupina aplikuje IFRS 16, kter\u00fd zav\u00e1d\u00ed nov\u00e9 nebo upraven\u00e9 po\u017eadavky t\u00fdkaj\u00edc\u00ed se \u00fa\u010dtov\u00e1n\u00ed
leasing\u016f. Zav\u00e1d\u00ed v\u00fdznamn\u00e9 zm\u011bny v \u00fa\u010dtov\u00e1n\u00ed na stran\u011b n\u00e1jemce vypl\u00fdvaj\u00edc\u00ed z toho, \u017ee se ji\u017e
nerozli\u0161uje operativn\u00ed a finan\u010dn\u00ed leasing a vy\u017eaduje se vyk\u00e1z\u00e1n\u00ed aktiva z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed a z\u00e1vazku
z leasingu ke dni zah\u00e1jen\u00ed u v\u0161ech leasing\u016f vyjma kr\u00e1tkodob\u00fdch leasing\u016f a leasing\u016f aktiv s n\u00edzkou
hodnotou.
Skupina posuzuje, zda m\u00e1 smlouva charakter leasingu nebo leasing obsahuje, na po\u010d\u00e1tku smlouvy.
Skupina vykazuje aktiva z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed a souvisej\u00edc\u00ed z\u00e1vazky z leasingu u v\u0161ech ujedn\u00e1n\u00ed o
leasingu, kde figuruje jako n\u00e1jemce, s v\u00fdjimkou kr\u00e1tkodob\u00fdch leasing\u016f (s dobou leasingu 12
m\u011bs\u00edc\u016f \u010di m\u00e9n\u011b) a leasing\u016f aktiv s n\u00edzkou hodnotou (nap\u0159. tablet\u016f a osobn\u00edch po\u010d\u00edta\u010d\u016f, drobn\u00e9ho
kancel\u00e1\u0159sk\u00e9ho n\u00e1bytku a telefon\u016f). U t\u011bchto leasing\u016f Skupina vykazuje leasingov\u00e9 platby jako
provozn\u00ed n\u00e1klady rovnom\u011brn\u011b po dobu trv\u00e1n\u00ed leasingu, pokud neexistuje jin\u00e1 systematick\u00e1 b\u00e1ze,
kter\u00e1 l\u00e9pe odr\u00e1\u017e\u00ed \u010dasov\u00e9 rozvr\u017een\u00ed spot\u0159eby u\u017eitk\u016f z pronaj\u00edman\u00e9ho aktiva.
Z\u00e1vazek z leasingu je prvotn\u011b oce\u0148ov\u00e1n sou\u010dasnou hodnotou leasingov\u00fdch plateb, kter\u00e9 nejsou
uhrazeny k datu zah\u00e1jen\u00ed, a diskontov\u00e1n implicitn\u00ed \u00farokovou m\u00edrou leasingu. Pokud tuto m\u00edru
nelze snadno ur\u010dit, pou\u017e\u00edv\u00e1 Skupina p\u0159\u00edr\u016fstkovou v\u00fdp\u016fj\u010dn\u00ed \u00farokovou m\u00edru. Leasingov\u00e9 platby
zahrnut\u00e9 do oce\u0148ov\u00e1n\u00ed z\u00e1vazku z leasingu zahrnuj\u00ed:
\uf0fc pevn\u00e9 leasingov\u00e9 platby (v\u010detn\u011b v podstat\u011b pevn\u00fdch plateb), sn\u00ed\u017een\u00e9 o pohled\u00e1vky z
leasingov\u00fdch pob\u00eddek,
\uf0fc variabiln\u00ed leasingov\u00e9 platby z\u00e1visl\u00e9 na indexu nebo sazb\u011b, kter\u00e9 byly prvotn\u011b ocen\u011bny na
z\u00e1klad\u011b indexu nebo sazby ke dni zah\u00e1jen\u00ed,
\uf0fc \u010d\u00e1stku, u n\u00ed\u017e se o\u010dek\u00e1v\u00e1, \u017ee bude splatn\u00e1 n\u00e1jemcem v r\u00e1mci z\u00e1ruk zbytkov\u00e9 hodnoty,
\uf0fc realiza\u010dn\u00ed cenu opce na n\u00e1kup, pokud je dostate\u010dn\u011b jist\u00e9, \u017ee n\u00e1jemce tuto opci vyu\u017eije,
\uf0fc platby sankc\u00ed za ukon\u010den\u00ed leasingu, pokud doba trv\u00e1n\u00ed leasingu odr\u00e1\u017e\u00ed skute\u010dnost, \u017ee
n\u00e1jemce vyu\u017eije opci na ukon\u010den\u00ed leasingu.
Z\u00e1vazek z leasingu se ve v\u00fdkazu o finan\u010dn\u00ed situaci vykazuje na samostatn\u00e9m \u0159\u00e1dku. D\u00e1le je
z\u00e1vazek z leasingu oce\u0148ov\u00e1n zv\u00fd\u0161en\u00edm \u00fa\u010detn\u00ed hodnoty tak, aby odr\u00e1\u017eela \u00farok ze z\u00e1vazku z
leasingu (s pou\u017eit\u00edm metody efektivn\u00ed \u00farokov\u00e9 m\u00edry), a sn\u00ed\u017een\u00edm \u00fa\u010detn\u00ed hodnoty tak, aby odr\u00e1\u017eela
proveden\u00e9 leasingov\u00e9 platby.
Skupina p\u0159ece\u0148uje z\u00e1vazek z leasingu (a prov\u00e1d\u00ed odpov\u00eddaj\u00edc\u00ed \u00fapravy souvisej\u00edc\u00edho aktiva z pr\u00e1v
k u\u017e\u00edv\u00e1n\u00ed), pokud:
\uf0fc se zm\u011bnila doba trv\u00e1n\u00ed leasingu nebo do\u0161lo k d\u016fle\u017eit\u00e9 ud\u00e1losti nebo zm\u011bn\u011b okolnost\u00ed, v
d\u016fsledku \u010deho\u017e do\u0161lo ke zm\u011bn\u011b v posouzen\u00ed uplatn\u011bn\u00ed opce na n\u00e1kup; v tomto p\u0159\u00edpad\u011b je
z\u00e1vazek z leasingu p\u0159ecen\u011bn diskontov\u00e1n\u00edm revidovan\u00fdch leasingov\u00fdch plateb
revidovanou diskontn\u00ed sazbou,
\uf0fc se zm\u011bnily leasingov\u00e9 platby z d\u016fvodu zm\u011bny indexu nebo sazby nebo zm\u011bny o\u010dek\u00e1van\u00fdch
plateb v r\u00e1mci z\u00e1ruk zbytkov\u00e9 hodnoty; v tomto p\u0159\u00edpad\u011b je z\u00e1vazek z leasingu p\u0159ecen\u011bn
diskontov\u00e1n\u00edm revidovan\u00fdch leasingov\u00fdch plateb nezm\u011bn\u011bnou diskontn\u00ed sazbou (s
v\u00fdjimkou p\u0159\u00edpad\u016f, kdy je zm\u011bna leasingov\u00fdch plateb d\u016fsledkem zm\u011bny pohybliv\u00fdch
\u00farokov\u00fdch m\u011br; v takov\u00e9m p\u0159\u00edpad\u011b se pou\u017eije revidovan\u00e1 diskontn\u00ed sazba),
\uf0fc je smlouva o leasingu modifikov\u00e1na a modifikace leasingu nen\u00ed za\u00fa\u010dtov\u00e1na jako
samostatn\u00fd leasing; v tomto p\u0159\u00edpad\u011b je z\u00e1vazek z leasingu p\u0159ecen\u011bn na z\u00e1klad\u011b doby trv\u00e1n\u00ed
modifikovan\u00e9ho leasingu diskontov\u00e1n\u00edm revidovan\u00fdch leasingov\u00fdch plateb revidovanou
diskontn\u00ed sazbou k datu \u00fa\u010dinnosti modifikace.
Aktiva z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed zahrnuj\u00ed prvotn\u00ed ocen\u011bn\u00ed souvisej\u00edc\u00edho z\u00e1vazku z leasingu, leasingov\u00e9
platby proveden\u00e9 v den zah\u00e1jen\u00ed nebo p\u0159ed t\u00edmto dnem po ode\u010dten\u00ed ve\u0161ker\u00fdch obdr\u017een\u00fdch
leasingov\u00fdch pob\u00eddek a po\u010d\u00e1te\u010dn\u00ed p\u0159\u00edm\u00e9 n\u00e1klady. N\u00e1sledn\u011b jsou oce\u0148ov\u00e1ny po\u0159izovac\u00edmi n\u00e1klady
po ode\u010dten\u00ed kumulovan\u00fdch odpis\u016f a ztr\u00e1t ze znehodnocen\u00ed. Pokud skupin\u011b vznikne povinnost
uhradit n\u00e1klady na demont\u00e1\u017e a odstran\u011bn\u00ed najat\u00e9ho aktiva, uveden\u00ed m\u00edsta, kde se nal\u00e9z\u00e1, do
p\u016fvodn\u00edho stavu nebo uveden\u00ed podkladov\u00e9ho aktiva do stavu vy\u017eadovan\u00e9ho podm\u00ednkami
leasingu, je za\u00fa\u010dtov\u00e1na rezerva a ocen\u011bna v souladu s IAS 37. Takov\u00e1to procedura se vztahuje na
leasingov\u00fd vztah, u kter\u00e9ho se v\u0161eobecn\u011b nep\u0159edpokl\u00e1d\u00e1 jeho znovuobnoven\u00ed, resp. prolongace.
Aktiva z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed jsou odepisov\u00e1na po dobu trv\u00e1n\u00ed leasingu, nebo po dobu pou\u017eitelnosti
podkladov\u00e9ho aktiva, podle toho, kter\u00e1 je krat\u0161\u00ed. Pokud leasing p\u0159ev\u00e1d\u00ed vlastnictv\u00ed podkladov\u00e9ho
aktiva nebo pokud po\u0159izovac\u00ed n\u00e1klady na aktivum z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed odr\u00e1\u017eej\u00ed skute\u010dnost, \u017ee
Skupina o\u010dek\u00e1v\u00e1 vyu\u017eit\u00ed opce na n\u00e1kup, odepisuje se aktivum z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed po dobu
pou\u017eitelnosti podkladov\u00e9ho aktiva. Odepisov\u00e1n\u00ed za\u010d\u00edn\u00e1 ode dne zah\u00e1jen\u00ed leasingu.
Skupina aplikuje IAS 36 ke zji\u0161t\u011bn\u00ed toho, zda do\u0161lo ke znehodnocen\u00ed aktiva z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed, a
\u00fa\u010dtuje o ve\u0161ker\u00fdch zji\u0161t\u011bn\u00fdch ztr\u00e1t\u00e1ch ze znehodnocen\u00ed, jak je pops\u00e1no v \u00fa\u010detn\u00edch postupech pro
pozemky, budovy a za\u0159\u00edzen\u00ed.
Variabiln\u00ed n\u00e1jemn\u00e9, kter\u00e9 nez\u00e1vis\u00ed na indexu nebo sazb\u011b, nen\u00ed zahrnuto do ocen\u011bn\u00ed z\u00e1vazku z
leasingu a aktiva z pr\u00e1va k u\u017e\u00edv\u00e1n\u00ed. Souvisej\u00edc\u00ed platby se vykazuj\u00ed v hospod\u00e1\u0159sk\u00e9m v\u00fdsledku na
\u0159\u00e1dku \u201eOstatn\u00ed n\u00e1klady\u201c jako n\u00e1klad v obdob\u00ed, v n\u011bm\u017e nastane ud\u00e1lost nebo podm\u00ednka, kter\u00e1 tyto
platby spou\u0161t\u00ed. Jako praktick\u00e9 zjednodu\u0161en\u00ed IFRS 16 umo\u017e\u0148uje n\u00e1jemci neodd\u011blovat neleasingov\u00e9
komponenty a m\u00edsto toho \u00fa\u010dtovat o jak\u00fdchkoliv leasingov\u00fdch a souvisej\u00edc\u00edch neleasingov\u00fdch
komponent\u00e1ch jako o jednom ujedn\u00e1n\u00ed.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-207": { "value": "
h. Z\u00e1soby
Z\u00e1soby se oce\u0148uj\u00ed na ni\u017e\u0161\u00ed z \u00farovn\u00ed n\u00e1klad\u016f na jejich po\u0159\u00edzen\u00ed a \u010dist\u00e9 realizovateln\u00e9 hodnoty.
N\u00e1klady na po\u0159\u00edzen\u00ed zahrnuj\u00ed p\u0159\u00edm\u00e9 materi\u00e1ly, pop\u0159. p\u0159\u00edm\u00e9 mzdov\u00e9 n\u00e1klady a takov\u00e9 re\u017eijn\u00ed
n\u00e1klady, kter\u00e9 vznikly p\u0159i uveden\u00ed z\u00e1sob do jejich sou\u010dasn\u00e9ho m\u00edsta a stavu. N\u00e1klady se
vypo\u010d\u00edt\u00e1vaj\u00ed za pou\u017eit\u00ed metody v\u00e1\u017een\u00e9ho pr\u016fm\u011bru. \u010cist\u00e1 realizovateln\u00e1 hodnota zahrnuje
p\u0159edpokl\u00e1danou prodejn\u00ed cenu z\u00e1sob sn\u00ed\u017eenou o v\u0161echny odhadovan\u00e9 n\u00e1klady na dokon\u010den\u00ed a
n\u00e1klady nutn\u00e9 pro marketing, prodej a distribuci.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-208": { "value": "
i. Finan\u010dn\u00ed z\u00e1vazky a vlastn\u00ed kapit\u00e1l
Dluhov\u00e9 a kapit\u00e1lov\u00e9 n\u00e1stroje se klasifikuj\u00ed bu\u010f jako finan\u010dn\u00ed z\u00e1vazky, nebo jako vlastn\u00ed kapit\u00e1l
na z\u00e1klad\u011b obsahu smluvn\u00edch ujedn\u00e1n\u00ed a definic finan\u010dn\u00edho z\u00e1vazku a kapit\u00e1lov\u00e9ho n\u00e1stroje.
Kapit\u00e1lov\u00fd n\u00e1stroj je jak\u00e1koliv smlouva dokl\u00e1daj\u00edc\u00ed zbytkov\u00fd pod\u00edl na aktivech \u00fa\u010detn\u00ed jednotky
po ode\u010dten\u00ed v\u0161ech jej\u00edch z\u00e1vazk\u016f. Kapit\u00e1lov\u00e9 n\u00e1stroje vydan\u00e9 Skupinou se vykazuj\u00ed v hodnot\u011b
p\u0159ijat\u00fdch plateb sn\u00ed\u017een\u00e9 o p\u0159\u00edm\u00e9 n\u00e1klady na emisi. Odkup vlastn\u00edch kapit\u00e1lov\u00fdch n\u00e1stroj\u016f Skupiny
je vyk\u00e1z\u00e1n a ode\u010dten p\u0159\u00edmo ve vlastn\u00edm kapit\u00e1lu. P\u0159i koupi, prodeji, vyd\u00e1n\u00ed nebo zru\u0161en\u00ed vlastn\u00edch
kapit\u00e1lov\u00fdch n\u00e1stroj\u016f Skupiny se do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku nevykazuje \u017e\u00e1dn\u00fd zisk nebo ztr\u00e1ta.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-209": { "value": "
j. Finan\u010dn\u00ed z\u00e1vazky
V\u0161echny finan\u010dn\u00ed z\u00e1vazky se oce\u0148uj\u00ed v diskontovan\u00e9 hodnot\u011b pomoc\u00ed efektivn\u00ed \u00farokov\u00e9 m\u00edry nebo
v re\u00e1ln\u00e9 hodnot\u011b do zisku nebo ztr\u00e1ty (FVTPL).
Finan\u010dn\u00ed z\u00e1vazky ocen\u011bn\u00e9 re\u00e1lnou hodnotou do zisku nebo ztr\u00e1ty (FVTPL)
Finan\u010dn\u00ed z\u00e1vazky se klasifikuj\u00ed jako finan\u010dn\u00ed z\u00e1vazky v re\u00e1ln\u00e9 hodnot\u011b do zisku nebo ztr\u00e1ty, pokud
jsou:
\uf0fc podm\u00edn\u011bnou protihodnotou za\u00fa\u010dtovanou nabyvatelem v podnikov\u00e9 kombinaci,
\uf0fc ur\u010deny k obchodov\u00e1n\u00ed nebo
\uf0fc ozna\u010deny jako n\u00e1stroje oce\u0148ovan\u00e9 re\u00e1lnou hodnotou do zisku nebo ztr\u00e1ty.
\u010cist\u00fd zisk nebo \u010dist\u00e1 ztr\u00e1ta z\u00fa\u010dtovan\u00e1 do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku zahrnuje v\u0161echny p\u0159\u00edpadn\u00e9
\u00faroky placen\u00e9 z finan\u010dn\u00edho z\u00e1vazku a je zahrnuta v \u0159\u00e1dku \u201eostatn\u00ed zisky a ztr\u00e1ty\u201c v hospod\u00e1\u0159sk\u00e9m
v\u00fdsledku.
Od\u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edch z\u00e1vazk\u016f
Skupina od\u00fa\u010dtov\u00e1v\u00e1 finan\u010dn\u00ed z\u00e1vazky pouze v situaci, kdy jsou povinnosti Skupiny spln\u011bny,
zru\u0161eny nebo skon\u010d\u00ed jejich platnost. Rozd\u00edl mezi \u00fa\u010detn\u00ed hodnotou od\u00fa\u010dtovan\u00e9ho finan\u010dn\u00edho
z\u00e1vazku a \u010d\u00e1stky bu\u010f zaplacen\u00e9, nebo splatn\u00e9 je za\u00fa\u010dtov\u00e1n do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku.
Pokud Skupina vym\u011bn\u00ed se st\u00e1vaj\u00edc\u00edm v\u011b\u0159itelem jeden dluhov\u00fd n\u00e1stroj za jin\u00fd s v\u00fdrazn\u011b odli\u0161n\u00fdmi
podm\u00ednkami, tato v\u00fdm\u011bna se za\u00fa\u010dtuje jako z\u00e1nik p\u016fvodn\u00edho a vyk\u00e1z\u00e1n\u00ed nov\u00e9ho finan\u010dn\u00edho
z\u00e1vazku. Obdobn\u011b Skupina za\u00fa\u010dtuje podstatnou modifikaci podm\u00ednek st\u00e1vaj\u00edc\u00edho z\u00e1vazku \u010di jeho
\u010d\u00e1sti jako z\u00e1nik p\u016fvodn\u00edho a vyk\u00e1z\u00e1n\u00ed nov\u00e9ho finan\u010dn\u00edho z\u00e1vazku.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-211": { "value": "
k. Rezervy
Rezervy se vyk\u00e1\u017e\u00ed, m\u00e1-li Skupina sou\u010dasn\u00fd (smluvn\u00ed nebo mimosmluvn\u00ed) z\u00e1vazek, kter\u00fd je
d\u016fsledkem minul\u00e9 ud\u00e1losti, p\u0159i\u010dem\u017e je pravd\u011bpodobn\u00e9, \u017ee Skupina bude muset tento z\u00e1vazek
vypo\u0159\u00e1dat a v\u00fd\u0161i takov\u00e9ho z\u00e1vazku je mo\u017en\u00e9 spolehliv\u011b odhadnout.
\u010c\u00e1stka vyk\u00e1zan\u00e1 jako rezerva je nejlep\u0161\u00edm odhadem v\u00fddaj\u016f, kter\u00e9 budou nezbytn\u00e9 k vypo\u0159\u00e1d\u00e1n\u00ed
sou\u010dasn\u00e9ho z\u00e1vazku vyk\u00e1zan\u00e9ho k datu \u00fa\u010detn\u00ed z\u00e1v\u011brky po zohledn\u011bn\u00ed rizik a nejistot spojen\u00fdch s
dan\u00fdm z\u00e1vazkem. Pokud se rezerva ur\u010duje pomoc\u00ed odhadu pen\u011b\u017en\u00edch tok\u016f pot\u0159ebn\u00fdch k
vypo\u0159\u00e1d\u00e1n\u00ed sou\u010dasn\u00e9ho z\u00e1vazku, \u00fa\u010detn\u00ed hodnota rezervy se rovn\u00e1 sou\u010dasn\u00e9 hodnot\u011b t\u011bchto
pen\u011b\u017en\u00edch tok\u016f (pokud je efekt \u010dasov\u00e9 hodnoty pen\u011bz v\u00fdznamn\u00fd). Pokud se o\u010dek\u00e1v\u00e1, \u017ee n\u011bkter\u00e9
nebo ve\u0161ker\u00e9 v\u00fddaje nezbytn\u00e9 k vypo\u0159\u00e1d\u00e1n\u00ed rezervy budou nahrazeny t\u0159et\u00ed stranou, vyk\u00e1\u017ee se
pohled\u00e1vka na stran\u011b aktiv, pokud je prakticky jist\u00e9, \u017ee Skupina n\u00e1hradu obdr\u017e\u00ed a v\u00fd\u0161i takov\u00e9
pohled\u00e1vky je mo\u017en\u00e9 spolehliv\u011b ur\u010dit.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-212": { "value": "
l. Vykazov\u00e1n\u00ed v\u00fdnos\u016f
Skupina vykazuje v\u00fdnosy z n\u00e1sleduj\u00edc\u00edch hlavn\u00edch zdroj\u016f:
\uf0fc Maloobchodn\u00ed prodej zbo\u017e\u00ed pro voln\u00fd \u010das
\uf0fc Velkoobchodn\u00ed prodej zbo\u017e\u00ed pro voln\u00fd \u010das,
V\u00fdnosy se oce\u0148uj\u00ed na z\u00e1klad\u011b protihodnoty, na ni\u017e m\u00e1 Skupina podle o\u010dek\u00e1v\u00e1n\u00ed n\u00e1rok podle
smlouvy se z\u00e1kazn\u00edkem, a nezahrnuj\u00ed \u010d\u00e1stky inkasovan\u00e9 jm\u00e9nem t\u0159et\u00edch stran. Skupina vykazuje
v\u00fdnosy, jakmile p\u0159evede kontrolu nad zbo\u017e\u00edm nebo slu\u017ebou z\u00e1kazn\u00edkovi.
Skupina prod\u00e1v\u00e1 sportovn\u00ed vybaven\u00ed a oble\u010den\u00ed p\u0159\u00edmo z\u00e1kazn\u00edk\u016fm prost\u0159ednictv\u00edm vlastn\u00edch
maloobchodn\u00edch prodejen a e-shopu. Z\u00e1ruky souvisej\u00edc\u00ed s prodejem zbo\u017e\u00ed pro voln\u00fd \u010das nelze
po\u0159\u00eddit samostatn\u011b a slou\u017e\u00ed jako uji\u0161t\u011bn\u00ed, \u017ee prod\u00e1van\u00e9 zbo\u017e\u00ed odpov\u00edd\u00e1 dohodnut\u00fdm specifikac\u00edm.
Skupina \u00fa\u010dtuje o z\u00e1ruk\u00e1ch v souladu se standardem IAS 37 Rezervy, podm\u00edn\u011bn\u00e1 aktiva a
podm\u00edn\u011bn\u00e9 z\u00e1vazky.
Velkoobchodn\u00ed trh
V p\u0159\u00edpad\u011b prodeje zbo\u017e\u00ed pro voln\u00fd \u010das velkoobchodn\u00edmu trhu se v\u00fdnosy vykazuj\u00ed po p\u0159eveden\u00ed
kontroly nad zbo\u017e\u00edm, co\u017e nast\u00e1v\u00e1 v okam\u017eiku sjednan\u00e9 dodac\u00ed podm\u00ednky, v\u011bt\u0161inou, kdy je zbo\u017e\u00ed
dopraveno na konkr\u00e9tn\u00ed m\u00edsto velkoobchodn\u00edka (dod\u00e1n\u00ed). Po dod\u00e1n\u00ed velkoobchodn\u00edk pln\u011b
rozhoduje o zp\u016fsobu distribuce a cen\u011b za prodej zbo\u017e\u00ed, m\u00e1 prim\u00e1rn\u00ed odpov\u011bdnost p\u0159i dal\u0161\u00edm prodeji
zbo\u017e\u00ed a nese riziko zastar\u00e1v\u00e1n\u00ed a ztr\u00e1ty ve vztahu ke zbo\u017e\u00ed. Skupina vyk\u00e1\u017ee pohled\u00e1vku, jakmile
je zbo\u017e\u00ed dod\u00e1no velkoobchodn\u00edkovi, nebo\u0165 v tomto okam\u017eiku se pr\u00e1vo na protihodnotu ji\u017e st\u00e1v\u00e1
nepodm\u00edn\u011bn\u00fdm, jeliko\u017e podm\u00ednkou splatnosti je pouze uplynut\u00ed \u010dasu.
Maloobochodn\u00ed trh
V p\u0159\u00edpad\u011b prodeje zbo\u017e\u00ed maloobchodn\u00edm z\u00e1kazn\u00edk\u016fm se v\u00fdnosy vykazuj\u00ed po p\u0159eveden\u00ed kontroly
nad zbo\u017e\u00edm, co\u017e nast\u00e1v\u00e1 v okam\u017eiku, kdy z\u00e1kazn\u00edk koup\u00ed zbo\u017e\u00ed v maloobchodn\u00ed prodejn\u011b.
Transak\u010dn\u00ed cena je splatn\u00e1 bezprost\u0159edn\u011b v okam\u017eiku, kdy z\u00e1kazn\u00edk zbo\u017e\u00ed koup\u00ed.
V p\u0159\u00edpad\u011b prodeje zbo\u017e\u00ed maloobchodn\u00edm z\u00e1kazn\u00edk\u016fm se v\u00fdnosy vykazuj\u00ed po p\u0159eveden\u00ed kontroly
nad zbo\u017e\u00edm, co\u017e nast\u00e1v\u00e1 v okam\u017eiku, kdy z\u00e1kazn\u00edk koup\u00ed zbo\u017e\u00ed v e-shopu. Transak\u010dn\u00ed cena je
splatn\u00e1 bezprost\u0159edn\u011b v okam\u017eiku, kdy z\u00e1kazn\u00edk zbo\u017e\u00ed koup\u00ed.
Podle standardn\u00edch smluvn\u00edch podm\u00ednek Skupiny maj\u00ed z\u00e1kazn\u00edci b\u011bhem 14 dn\u00ed pr\u00e1vo na vr\u00e1cen\u00ed
zbo\u017e\u00ed. V r\u00e1mci v\u011brnostn\u00edho programu je doba vr\u00e1cen\u00ed prodlou\u017eena na 60 dn\u00ed. V okam\u017eiku prodeje
se vykazuje z\u00e1vazek vztahuj\u00edc\u00ed se k refundaci a odpov\u00eddaj\u00edc\u00ed \u00faprava v\u00fdnos\u016f u zbo\u017e\u00ed, jejich\u017e vr\u00e1cen\u00ed
se o\u010dek\u00e1v\u00e1. Z\u00e1rove\u0148 m\u00e1 Skupina pr\u00e1vo z\u00edskat produkt zp\u011bt, pokud z\u00e1kazn\u00edci uplatn\u00ed pr\u00e1vo na
vr\u00e1cen\u00ed zbo\u017e\u00ed, a proto n\u00e1sledn\u011b vykazuje aktivum vztahuj\u00edc\u00ed se k pr\u00e1vu zp\u011btn\u011b z\u00edskat produkty a
odpov\u00eddaj\u00edc\u00ed \u00fapravu n\u00e1klad\u016f na prodej. K odhadu po\u010dtu produkt\u016f, u kter\u00fdch se p\u0159edpokl\u00e1d\u00e1
vr\u00e1cen\u00ed (na \u00farovni portfolia) Skupina pou\u017e\u00edv\u00e1 kumulovan\u00e9 historick\u00e9 zku\u0161enosti s vyu\u017eit\u00edm
metody o\u010dek\u00e1van\u00e9 hodnoty. M\u00e1 se za vysoce pravd\u011bpodobn\u00e9, \u017ee vzhledem ke konzistentn\u00ed \u00farovni
vracen\u00ed zbo\u017e\u00ed za p\u0159edch\u00e1zej\u00edc\u00ed obdob\u00ed nedojde k v\u00fdznamn\u00e9mu stornu vyk\u00e1zan\u00fdch kumulativn\u00edch
v\u00fdnos\u016f.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-214": { "value": "
m. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady
\u00darokov\u00e9 v\u00fdnosy a n\u00e1klady jsou za\u00fa\u010dtov\u00e1ny do v\u00fdkazu zisku a ztr\u00e1ty v obdob\u00ed, ve kter\u00e9m do\u0161lo
k jejich vzniku v souvislosti s dr\u017ebou finan\u010dn\u00edho aktiva, resp. z\u00e1vazku v \u010dase p\u0159i zohledn\u011bn\u00ed
efektivn\u00edho v\u00fdnosu z aktiva \u010di ciz\u00edho zdroje nebo odpov\u00eddaj\u00edc\u00ed \u00farokov\u00e9 m\u00edry.
\u00darok z finan\u010dn\u00edch aktiv ocen\u011bn\u00fdch re\u00e1lnou hodnotou proti zisku nebo ztr\u00e1t\u011b je vykazov\u00e1n jako
sou\u010d\u00e1st \u010dist\u00fdch v\u00fdnos\u016f z finan\u010dn\u00edch n\u00e1stroj\u016f oce\u0148ovan\u00fdch re\u00e1lnou hodnotou oproti zisku nebo
ztr\u00e1t\u011b. P\u0159ijat\u00e9 a placen\u00e9 \u00faroky z ostatn\u00edch aktiv a z\u00e1vazk\u016f jsou vykazov\u00e1ny jako \u00farokov\u00e9
a obdobn\u00e9 v\u00fdnosy z investic, resp. jako placen\u00e9 \u00faroky ve v\u00fdkazu zisku a ztr\u00e1ty.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-215": { "value": "
n. V\u00fdp\u016fj\u010dn\u00ed n\u00e1klady
V\u00fdp\u016fj\u010dn\u00ed n\u00e1klady, kter\u00e9 jsou p\u0159\u00edmo \u00fa\u010delov\u011b vzta\u017eeny k akvizici, v\u00fdstavb\u011b nebo v\u00fdrob\u011b
zp\u016fsobil\u00e9ho aktiva, (tj. aktiva, kter\u00e9 nezbytn\u011b pot\u0159ebuje zna\u010dn\u00e9 \u010dasov\u00e9 obdob\u00ed k tomu, aby bylo
p\u0159ipraven\u00e9 pro zam\u00fd\u0161len\u00e9 pou\u017eit\u00ed nebo prodej), se p\u0159i\u010dtou k po\u0159izovac\u00ed cen\u011b takov\u00e9ho aktiva a\u017e do
okam\u017eiku, kdy je aktivum v podstatn\u00e9 m\u00ed\u0159e p\u0159ipraven\u00e9 pro zam\u00fd\u0161len\u00e9 pou\u017eit\u00ed nebo prodej. Jsou-li
k financov\u00e1n\u00ed zp\u016fsobil\u00e9ho aktiva pou\u017eity v\u00fdp\u016fj\u010dky s variabiln\u00ed sazbou a jsou zaji\u0161t\u011bny efektivn\u00edm
zaji\u0161t\u011bn\u00edm pen\u011b\u017en\u00edch tok\u016f s ohledem na \u00farokov\u00e9 riziko, efektivn\u00ed \u010d\u00e1st deriv\u00e1tu je vyk\u00e1z\u00e1na v
ostatn\u00edm \u00fapln\u00e9m v\u00fdsledku a reklasifikov\u00e1na do hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku v okam\u017eiku, kdy
zp\u016fsobil\u00e9 aktivum ovliv\u0148uje zisk nebo ztr\u00e1tu. Jsou-li k financov\u00e1n\u00ed zp\u016fsobil\u00e9ho aktiva pou\u017eity
v\u00fdp\u016fj\u010dky s fixn\u00ed sazbou a jsou zaji\u0161t\u011bny efektivn\u00edm zaji\u0161t\u011bn\u00edm re\u00e1ln\u00e9 hodnoty s ohledem na
\u00farokov\u00e9 riziko, aktivovan\u00e9 v\u00fdp\u016fj\u010dn\u00ed n\u00e1klady odr\u00e1\u017eej\u00ed zaji\u0161t\u011bnou \u00farokovou m\u00edru. Od v\u00fdp\u016fj\u010dn\u00edch
n\u00e1klad\u016f, kter\u00e9 spl\u0148uj\u00ed krit\u00e9ria pro aktivaci, se ode\u010dtou investi\u010dn\u00ed v\u00fdnosy z do\u010dasn\u00e9ho investov\u00e1n\u00ed
specifick\u00fdch p\u016fj\u010dek a\u017e do jejich vyd\u00e1n\u00ed na zp\u016fsobil\u00e9 aktivum.
V\u0161echny ostatn\u00ed v\u00fdp\u016fj\u010dn\u00ed n\u00e1klady se vykazuj\u00ed v hospod\u00e1\u0159sk\u00e9m v\u00fdsledku v obdob\u00ed, ve kter\u00e9m
vznikly.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-217": { "value": "
o. Ostatn\u00ed v\u00fdnosy a n\u00e1klady z finan\u010dn\u00edch aktiv
V r\u00e1mci ostatn\u00edch v\u00fdnos\u016f a n\u00e1klad\u016f z finan\u010dn\u00edch aktiv \u00fa\u010dtuje Skupina realizovan\u00e9 a nerealizovan\u00e9
zisky a ztr\u00e1ty, dividendy a \u010dist\u00fd n\u00e1klad, respektive v\u00fdnos z trval\u00e9ho sn\u00ed\u017een\u00ed hodnoty a jeho
zru\u0161en\u00ed. Skupina \u00fa\u010dtuje o v\u00fdnosu z dividend v okam\u017eiku, kdy Skupina vypl\u00e1cej\u00edc\u00ed dividendy
rozhodne o jejich v\u00fdplat\u011b a toto rozhodnut\u00ed je schv\u00e1leno valnou hromadou p\u0159\u00edslu\u0161n\u00e9 Skupiny.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-218": { "value": "p. Dan\u011b
Splatn\u00e1 da\u0148 se vypo\u010d\u00edt\u00e1 na z\u00e1klad\u011b zdaniteln\u00e9ho zisku za dan\u00e9 obdob\u00ed. Zdaniteln\u00fd zisk se odli\u0161uje
od \u010dist\u00e9ho zisku, kter\u00fd je vyk\u00e1zan\u00fd v hospod\u00e1\u0159sk\u00e9m v\u00fdsledku, proto\u017ee nezahrnuje polo\u017eky v\u00fdnos\u016f,
resp. n\u00e1klad\u016f, kter\u00e9 jsou zdaniteln\u00e9 nebo od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b v jin\u00fdch letech, ani polo\u017eky,
kter\u00e9 nejsou zdaniteln\u00e9, resp. od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b.
Odlo\u017een\u00e1 da\u0148 je da\u0148, u n\u00ed\u017e se o\u010dek\u00e1v\u00e1, \u017ee bude splatn\u00e1 nebo n\u00e1rokovateln\u00e1 z titulu rozd\u00edl\u016f mezi
\u00fa\u010detn\u00ed hodnotou aktiv a z\u00e1vazk\u016f v \u00fa\u010detn\u00ed z\u00e1v\u011brce a jejich da\u0148ovou z\u00e1kladnou pou\u017eitou pro v\u00fdpo\u010det
zdaniteln\u00e9ho zisku, a \u00fa\u010dtuje se o n\u00ed z\u00e1vazkovou metodou. Odlo\u017een\u00e9 da\u0148ov\u00e9 z\u00e1vazky se uzn\u00e1vaj\u00ed
obecn\u011b u v\u0161ech zdaniteln\u00fdch p\u0159echodn\u00fdch rozd\u00edl\u016f. Odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky se obecn\u011b
vykazuj\u00ed v rozsahu, v jak\u00e9m je pravd\u011bpodobn\u00e9, \u017ee zdaniteln\u00fd zisk, proti kter\u00e9mu se budou moci
vyu\u017e\u00edt od\u010ditateln\u00e9 p\u0159echodn\u00e9 rozd\u00edly, bude dosa\u017een. Tyto odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky a z\u00e1vazky
se nevykazuj\u00ed, pokud p\u0159echodn\u00fd rozd\u00edl vznik\u00e1 z prvotn\u00edho vyk\u00e1z\u00e1n\u00ed (krom\u011b podnikov\u00fdch
kombinac\u00ed) aktiv \u010di z\u00e1vazk\u016f v r\u00e1mci transakce, kter\u00e1 neovliv\u0148uje zdaniteln\u00fd ani \u00fa\u010detn\u00ed zisk.
\u00da\u010detn\u00ed hodnota odlo\u017een\u00fdch da\u0148ov\u00fdch pohled\u00e1vek se posuzuje v\u017edy ke ka\u017ed\u00e9mu rozvahov\u00e9mu dni
a sni\u017euje se, pokud ji\u017e nen\u00ed pravd\u011bpodobn\u00e9, \u017ee budouc\u00ed zdaniteln\u00fd zisk bude schopen odlo\u017eenou
da\u0148ovou pohled\u00e1vku pokr\u00fdt v celkov\u00e9 nebo \u010d\u00e1ste\u010dn\u00e9 v\u00fd\u0161i. Odlo\u017een\u00e1 da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 pomoc\u00ed
da\u0148ov\u00e9 sazby, kter\u00e1 bude platit v obdob\u00ed, ve kter\u00e9m bude z\u00e1vazek splatn\u00fd nebo pohled\u00e1vka
realizov\u00e1na, na z\u00e1klad\u011b da\u0148ov\u00fdch z\u00e1kon\u016f a sazeb uz\u00e1kon\u011bn\u00fdch, resp. vyhl\u00e1\u0161en\u00fdch k datu sestaven\u00ed
\u00fa\u010detn\u00ed z\u00e1v\u011brky.
Odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky a z\u00e1vazky se kompenzuj\u00ed, pokud existuje vymahateln\u00e9 pr\u00e1vo na
kompenzaci splatn\u00fdch da\u0148ov\u00fdch pohled\u00e1vek proti splatn\u00fdm da\u0148ov\u00fdm z\u00e1vazk\u016fm a pokud se
vztahuj\u00ed k dan\u00edm z p\u0159\u00edjm\u016f ulo\u017een\u00fdm stejn\u00fdm da\u0148ov\u00fdm \u00fa\u0159adem a Skupina m\u00e1 v \u00famyslu vyrovnat
sv\u00e9 splatn\u00e9 da\u0148ov\u00e9 pohled\u00e1vky a z\u00e1vazky v \u010dist\u00e9 v\u00fd\u0161i.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-219": { "value": "Da\u0148 z p\u0159\u00edjmu zahrnuje splatnou a odlo\u017eenou da\u0148.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-221": { "value": "
q. Ciz\u00ed m\u011bny
Transakce v jin\u00fdch m\u011bn\u00e1ch, ne\u017e je funk\u010dn\u00ed m\u011bna \u00fa\u010detn\u00ed jednotky (ciz\u00ed m\u011bny), vykazuj\u00ed za pou\u017eit\u00ed
m\u011bnov\u00e9ho kurzu platn\u00e9ho k datu transakce. Ke ka\u017ed\u00e9mu datu \u00fa\u010detn\u00ed z\u00e1v\u011brky se pen\u011b\u017en\u00ed polo\u017eky
aktiv a z\u00e1vazk\u016f v ciz\u00ed m\u011bn\u011b p\u0159epo\u010d\u00edt\u00e1vaj\u00ed za pou\u017eit\u00ed m\u011bnov\u00e9ho kurzu k tomuto datu. Nepen\u011b\u017en\u00ed
polo\u017eky, kter\u00e9 jsou ocen\u011bny v re\u00e1ln\u00e9 hodnot\u011b vyj\u00e1d\u0159en\u00e9 v ciz\u00ed m\u011bn\u011b, se p\u0159epo\u010d\u00edt\u00e1vaj\u00ed za pou\u017eit\u00ed
m\u011bnov\u00e9ho kurzu platn\u00e9ho k datu ur\u010den\u00ed re\u00e1ln\u00e9 hodnoty. Nepen\u011b\u017en\u00ed polo\u017eky, kter\u00e9 jsou ocen\u011bny v
historick\u00fdch cen\u00e1ch vyj\u00e1d\u0159en\u00fdch v ciz\u00ed m\u011bn\u011b, se nep\u0159epo\u010d\u00edt\u00e1vaj\u00ed.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-223": { "value": "
5. DOPL\u0147UJ\u00cdC\u00cd \u00daDAJE K V\u00ddKAZU O FINAN\u010cN\u00cd POZICI A V\u0179KAZU ZISKU A
ZTR\u00c1T A OSTATN\u00cdHO \u00daPLN\u00c9HO V\u00ddSLEDKU
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-224": { "value": "a. Pozemky, budovy a za\u0159\u00edzen\u00ed", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-225": { "value": "
Stavby p\u0159edstavuj\u00ed stavebn\u00ed \u00fapravy prodejen a sklad\u016f, kter\u00e9 skupina vyu\u017e\u00edv\u00e1 pro svou
podnikatelskou \u010dinnost. Hmotn\u00e9 movit\u00e9 v\u011bci a jejich soubory pak jejich vybaven\u00ed.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-226": { "value": "b. Nehmotn\u00e1 aktiva", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-227": { "value": "
Nehmotn\u00e1 aktiva p\u0159edstavuj\u00ed zejm\u00e9na aplikace souvisej\u00edc\u00ed s e-shopem a jejich n\u00e1sledn\u00e9 \u00fapravy pro
pot\u0159eby ka\u017ed\u00e9 jednotliv\u00e9 spole\u010dnosti.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-228": { "value": "c. Goodwill
Goodwill p\u0159edstavuje zejm\u00e9na rozd\u00edl mezi po\u0159izovac\u00ed cenou pod\u00edlu ve spole\u010dnosti a hodnotou
spole\u010dnosti k datu akvizice.
Spole\u010dnosti konsolida\u010dn\u00edho celku neuveden\u00e9 v\u00fd\u0161e v tabulce byly zalo\u017eeny, nikoliv po\u0159\u00edzeny a tak
nep\u0159edstavuj\u00ed z\u00e1kladnu pro ur\u010den\u00ed goodwillu.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-230": { "value": "
d. Ostatn\u00ed dlouhodob\u00e1 aktiva
Hodnota ostatn\u00edch dlouhodob\u00fdch aktiv k 31.12.2025 \u010din\u00ed 130 754 tis. K\u010d (k 31.12.2024
187 483 tis. K\u010d). Ostatn\u00ed dlouhodob\u00e1 aktiva p\u0159edstavuj\u00ed zejm\u00e9na dlouhodob\u00e1 \u010d\u00e1st poskytnut\u00e9
p\u016fj\u010dky spole\u010dnosti Orsay International s.r.o. ve v\u00fd\u0161i 58 365 tis. K\u010d a dlouhodob\u00e9 poskytnut\u00e9
z\u00e1lohy ve v\u00fd\u0161i 28 024 tis. K\u010d. Dlouhodob\u00e9 poskytnut\u00e9 z\u00e1lohy p\u0159edstavuj\u00ed zejm\u00e9na kauce za
vyu\u017e\u00edv\u00e1n\u00ed pronajat\u00fdch prostor.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-231": { "value": "e. Dlouhodob\u00e1 aktiva z leasingu", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-232": { "value": "
Dlouhodob\u00e1 aktiva z leasingu p\u0159edstavuj\u00ed zejm\u00e9na pronajat\u00e9 sklady, obchody a automobily, kter\u00e9
se v souladu s IFRS 16 rozli\u0161uj\u00ed v majetku spole\u010dnosti.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-233": { "value": "f. Z\u00e1soby
Zbo\u017e\u00ed p\u0159edstavuje sportovn\u00ed a m\u00f3dn\u00ed zbo\u017e\u00ed, kter\u00e9 je um\u00edst\u011bno ve skladech, \u010di prodejn\u00e1ch Skupiny.
Zbo\u017e\u00ed je ocen\u011bno n\u00e1kladovou cenou, nebo\u0165 p\u0159edstavuje tu ni\u017e\u0161\u00ed hodnotu oproti cen\u011b realizovateln\u00e9.
O aktivu vztahuj\u00edc\u00edm se k pr\u00e1vu na vr\u00e1cen\u00e9 zbo\u017e\u00ed, co\u017e p\u0159edstavuje pr\u00e1vo Skupiny na zp\u011btn\u00e9 z\u00edsk\u00e1n\u00ed
produkt\u016f od z\u00e1kazn\u00edk\u016f, kte\u0159\u00ed uplatnili sv\u00e9 pr\u00e1vo na vr\u00e1cen\u00ed zbo\u017e\u00ed v r\u00e1mci 14 ti denn\u00ed lh\u016fty podle
politiky Skupiny u transakc\u00ed realizovan\u00fdch prost\u0159ednictv\u00edm e - shopu, nen\u00ed \u00fa\u010dtov\u00e1no, nebo\u0165
p\u0159edstavuje zcela nev\u00fdznamnou hodnotu.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-235": { "value": "
g. Pohled\u00e1vky z obchodn\u00edch vztah\u016f
Pr\u016fm\u011brn\u00e1 doba splatnosti pohled\u00e1vek z obchodn\u00edho styku je 14 dn\u00ed. K nezaplacen\u00fdm pohled\u00e1vk\u00e1m
z obchodn\u00edho styku se ne\u00fa\u010dtuje \u017e\u00e1dn\u00fd \u00farok z prodlen\u00ed.
Skupina v\u017edy vy\u010d\u00edsluje znehodnocen\u00ed hodnoty pohled\u00e1vek z obchodn\u00edho styku ve v\u00fd\u0161i, kter\u00e1 se
rovn\u00e1 o\u010dek\u00e1van\u00e9 \u00fav\u011brov\u00e9 ztr\u00e1t\u011b za dobu trv\u00e1n\u00ed dan\u00e9 pohled\u00e1vky. O\u010dek\u00e1van\u00e9 ztr\u00e1ty z pohled\u00e1vek
z obchodn\u00edho styku jsou odhadnuty pomoc\u00ed matice tvorby opravn\u00fdch polo\u017eek s odkazem na
p\u0159edchoz\u00ed zku\u0161enosti s dlu\u017en\u00edkem a anal\u00fdzu sou\u010dasn\u00e9 finan\u010dn\u00ed situace dlu\u017en\u00edka upraven\u00e9 o faktory,
kter\u00e9 jsou pro dlu\u017en\u00edky specifick\u00e9 a posouzen\u00ed sou\u010dasn\u00e9ho i o\u010dek\u00e1van\u00e9ho v\u00fdvoje podm\u00ednek ke
konci \u00fa\u010detn\u00edho obdob\u00ed.
Skupina vyk\u00e1zala opravnou polo\u017eku v souladu s \u00fadaji o v\u011bkov\u00e9 struktu\u0159e pohled\u00e1vek n\u00ed\u017ee:
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-236": { "value": "
h. Ostatn\u00ed kr\u00e1tkodob\u00e9 pohled\u00e1vky
Skupina eviduje na \u0159\u00e1dku Ostatn\u00ed kr\u00e1tkodob\u00e9 pohled\u00e1vky ve v\u00fd\u0161i 51 308 tis. K\u010d (k 31.12.2024 38
214 tis. K\u010d) zejm\u00e9na poskytnut\u00e9 z\u00e1lohy.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-237": { "value": "
i. Ostatn\u00ed kr\u00e1tkodob\u00e1 aktiva
Hodnota ostatn\u00edch kr\u00e1tkodob\u00fdch aktiv k 31.12.2025 \u010din\u00ed 256 607 tis. K\u010d (k 31.12.2024
294 443 tis. K\u010d). Ostatn\u00ed kr\u00e1tkodob\u00e1 aktiva p\u0159edstavuj\u00ed zejm\u00e9na kr\u00e1tkodob\u00e1 \u010d\u00e1st poskytnut\u00e9 p\u016fj\u010dky
spole\u010dnosti Orsay International s.r.o. ve v\u00fd\u0161i 123 689 tis. K\u010d v\u010detn\u011b \u00farok\u016f z p\u016fj\u010dky.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-238": { "value": "j. Hotovost a pen\u011b\u017en\u00ed ekvivalenty", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-239": { "value": "
m. Dlouhodob\u00e9 bankovn\u00ed \u00fav\u011bry
Hodnota dlouhodob\u00fdch bankovn\u00edch \u00fav\u011br\u016f \u010din\u00ed k 31.12.2025 0 tis. K\u010d (k 31.12.2024
10 299 tis. K\u010d).
", "dimensions": { "concept": "ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-240": { "value": "n. Emitovan\u00e9 dluhopisy", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-241": { "value": "
Na mimo\u0159\u00e1dn\u00e9 valn\u00e9 hromad\u011b Emitenta dne 7.4.2022 akcion\u00e1\u0159i spole\u010dnosti rozhodli o vyd\u00e1n\u00ed
100.000 kus\u016f zaknihovan\u00fdch bezkup\u00f3nov\u00fdch dluhopis\u016f na doru\u010ditele s n\u00e1zvem FASHION
EMPIRE EUR (ISIN (SK4000020707), s nomin\u00e1ln\u00ed hodnotou jednoho dluhopisu 100 EUR, kter\u00e9
jsou splatn\u00e9 dne 20.4.2027. Podm\u00ednky emise jsou uvedeny v emisn\u00edch podm\u00ednk\u00e1ch ze dne
7.4.2022. Emitent podal \u017e\u00e1dost o p\u0159ijet\u00ed emise Dluhopis\u016f FASHION EMPIRE EUR na regulovan\u00fd
trh a dne 15.12.2022 byly tyto p\u0159ijat\u00e9 na trh Burzy cenn\u00fdch pap\u00edr\u016f v Bratislav\u011b, a.s
Na mimo\u0159\u00e1dn\u00e9 valn\u00e9 hromad\u011b Emitenta dne 28.4.2024 akcion\u00e1\u0159i spole\u010dnosti rozhodli o vyd\u00e1n\u00ed
150.000 kus\u016f zaknihovan\u00fdch bezkup\u00f3nov\u00fdch dluhopis\u016f na doru\u010ditele s n\u00e1zvem FASHION
EMPIRE 2 EUR (ISIN SK40000025391), s nomin\u00e1ln\u00ed hodnotou jednoho dluhopisu 100 EUR,
kter\u00e9 jsou splatn\u00e9 dne 24.11.2027. Podm\u00ednky emise jsou uvedeny v emisn\u00edch podm\u00ednk\u00e1ch ze dne
27.5.2024. Emitent podal \u017e\u00e1dost o p\u0159ijet\u00ed emise Dluhopis\u016f FASHION EMPIRE EUR na
regulovan\u00fd trh a dne 8.10.2024 byly tyto p\u0159ijat\u00e9 na trh Burzy cenn\u00fdch pap\u00edr\u016f v Bratislav\u011b, a.s.
Z\u00e1vazek z emitovan\u00fdch dluhopis\u016f \u010din\u00ed k 31.12.2025 263 733 tis. K\u010d (k 31.12.2024 218 677 tis.
K\u010d).
", "dimensions": { "concept": "ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-242": { "value": "
o. Ostatn\u00ed dlouhodob\u00e9 z\u00e1vazky
Dlouhodob\u00e9 z\u00e1vazky \u010din\u00ed k 31.12.2025 97 816 tis. K\u010d (k 31.12.2024 60 812 tis. K\u010d tis. K\u010d) a
p\u0159edstavuje je zejm\u00e9na dlouhodob\u00e1 \u010d\u00e1st p\u016fj\u010dky od spole\u010dnosti medmas ve v\u00fd\u0161i 29 093 tis. K\u010d (k
31.12.2024 30 222 tis. K\u010d).
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-243": { "value": "p. Z\u00e1vazky z leasingu
Z\u00e1vazky z leasingu p\u0159edstavuj\u00ed zejm\u00e9na z\u00e1vazky z pronajat\u00fdch sklad\u016f, obchod\u016f a automobil\u016f,
kter\u00e9 se v souladu s IFRS 16 rozli\u0161uj\u00ed v majetku spole\u010dnosti.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-245": { "value": "
q. Z\u00e1vazky z obchodn\u00edch vztah\u016f
Z\u00e1vazky z obchodn\u00edho styku v podstat\u011b zahrnuj\u00ed nevypo\u0159\u00e1dan\u00e9 \u010d\u00e1stky za n\u00e1kupy v r\u00e1mci obchodn\u00ed
\u010dinnosti a pr\u016fb\u011b\u017en\u00e9 n\u00e1klady. Pr\u016fm\u011brn\u00e1 doba splatnosti p\u0159i n\u00e1kupu v r\u00e1mci obchodn\u00ed \u010dinnosti je
14 dn\u00ed. Anal\u00fdza v\u011bkov\u00e9 struktury z\u00e1vazk\u016f z obchodn\u00edho styku je n\u00ed\u017ee.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-246": { "value": "
r. Kr\u00e1tkodob\u00e9 bankovn\u00ed \u00fav\u011bry
Kr\u00e1tkodob\u00e9 z\u00e1vazky jsou tvo\u0159eny kr\u00e1tkodob\u00fdmi bankovn\u00edmi \u00fav\u011bry, kter\u00e9 \u010din\u00ed k 31.12.2025
284 810 tis. K\u010d (k 31.12.2024 272 996 tis. K\u010d). Bankovn\u00ed \u00fav\u011bry p\u0159edstavuj\u00ed zejm\u00e9na kontokorenty
\u010derpan\u00e9 u banky UniCredit Bank a \u010cesk\u00e1 spo\u0159itelna, a.s. a revolvingov\u00e9 \u00fav\u011bry \u010derpan\u00e9 u banky
\u010cesk\u00e1 spo\u0159itelna, a.s.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-247": { "value": "u. V\u00fdnosy z hlavn\u00edch \u010dinnost\u00ed", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-248": { "value": "
Hlavn\u00edmi agregovan\u00fdmi segmenty pro prodej zbo\u017e\u00ed jsou velkoobchodn\u00ed prodej, maloobchodn\u00ed
prodej a prodej po internetu. Vykazovan\u00e9 segmenty Skupiny lze tedy podle standardu IFRS 8
rozd\u011blit n\u00e1sledovn\u011b:
Maloobchod p\u0159edstavuje prodeje realizovan\u00e9 prost\u0159ednictv\u00edm kamenn\u00fdch prodejen. Tento
prodejn\u00ed segment je realizov\u00e1n na \u00fazem\u00ed \u010cesk\u00e9 republiky, Slovenska, Slovinska, Ma\u010farska a
Polska.
Velkoobchod p\u0159edstavuje prodeje v\u00fdznamn\u00fdm retailov\u00fdm \u0159et\u011bzc\u016fm jako nap\u0159. Sportisimo,
Vendor d.o.o., Exisport v\u00fdhradn\u011b na \u00fazem\u00ed \u010cesk\u00e9 republiky a zem\u00ed EU.
\u00da\u010detn\u00ed pravidla a postupy vztahuj\u00edc\u00ed se na vykazovan\u00e9 segmenty jsou shodn\u00e9 s \u00fa\u010detn\u00edmi pravidly
a postupy Skupiny popsan\u00fdmi v bod\u011b 4.
Tr\u017eby z prodeje slu\u017eeb p\u0159edstavuj\u00ed zejm\u00e9na tr\u017eby za logistick\u00e9, marketingov\u00e9 a konzulta\u010dn\u00ed slu\u017eby
a vztahuj\u00ed se pouze na \u00fazem\u00ed \u010cR.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-251": { "value": "v. N\u00e1klady na prodan\u00e9 zbo\u017e\u00ed", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-252": { "value": "w. N\u00e1klady na materi\u00e1l a slu\u017eby
N\u00e1klady na materi\u00e1l a slu\u017eby tvo\u0159\u00ed zejm\u00e9na n\u00e1klady na drobn\u00e9 vybaven\u00ed prodejen, n\u00e1klady na
energie v prodejn\u00e1ch a skladech, n\u00e1klady logistiku a skladovac\u00ed slu\u017eby a reklamu.
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-254": { "value": "x. Odpisy", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-255": { "value": "y. Osobn\u00ed n\u00e1kladyPr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd stav zam\u011bstnanc\u016f za rok 2025 je 458.Pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd stav zam\u011bstnanc\u016f za rok 2024 je 445.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-258": { "value": "aa. Ostatn\u00ed provozn\u00ed n\u00e1klady a v\u00fdnosy, netto ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-259": { "value": "bb. Zisky/ztr\u00e1ty z financov\u00e1n\u00ed, ostatn\u00edch finan\u010dn\u00edch operac\u00ed a ztr\u00e1ty z leasingu", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-260": { "value": "
a. \u0158\u00edzen\u00ed m\u011bnov\u00e9ho rizika
Skupina prov\u00e1d\u00ed ur\u010dit\u00e9 transakce denominovan\u00e9 v ciz\u00ed m\u011bn\u011b, ze kter\u00fdch vypl\u00fdv\u00e1 riziko spojen\u00e9
s fluktuac\u00ed m\u011bnov\u00fdch kurz\u016f. Expozice v\u016f\u010di riziku m\u011bnov\u00fdch kurz\u016f se pravideln\u011b vyhodnocuje a
\u0159\u00edd\u00ed v r\u00e1mci parametr\u016f schv\u00e1len\u00fdch z\u00e1sad a pomoc\u00ed m\u011bnov\u00fdch forward\u016f.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-261": { "value": "
b. \u0158\u00edzen\u00ed \u00farokov\u00e9ho rizika
Skupina je vystavena riziku zm\u011bn \u00farokov\u00fdch sazeb. Expozice v\u016f\u010di riziku zm\u011bny \u00farok\u016f na trhu se
pravideln\u011b vyhodnocuje a \u0159\u00edd\u00ed v r\u00e1mci parametr\u016f schv\u00e1len\u00fdch z\u00e1sad a pomoc\u00ed ekonomicky
nejefektivn\u011bj\u0161\u00edch zaji\u0161\u0165ovac\u00edch strategi\u00ed.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-262": { "value": "
d. \u0158\u00edzen\u00ed rizika likvidity
Skupina vytvo\u0159ila p\u0159im\u011b\u0159en\u00fd r\u00e1mec k \u0159\u00edzen\u00ed likvidn\u00edho rizika s c\u00edlem \u0159\u00eddit kr\u00e1tkodob\u00e9, st\u0159edn\u011bdob\u00e9
a dlouhodob\u00e9 financov\u00e1n\u00ed Skupiny a po\u017eadavky \u0159\u00edzen\u00ed likvidity. Skupina \u0159\u00edd\u00ed likvidn\u00ed riziko
zachov\u00e1n\u00edm odpov\u00eddaj\u00edc\u00ed v\u00fd\u0161e fond\u016f, bankovn\u00edch zdroj\u016f a zdroj\u016f na kapit\u00e1lov\u00e9m trhu, pr\u016fb\u011b\u017en\u00fdm
sledov\u00e1n\u00edm p\u0159edpokl\u00e1dan\u00fdch a skute\u010dn\u00fdch pen\u011b\u017en\u00edch tok\u016f. Diverzifikace zdroj\u016f financov\u00e1n\u00ed
aktivit skupiny p\u0159irozen\u011b sni\u017euje riziko Skupiny.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-263": { "value": "
7. Z\u00c1VAZKY NEUVEDEN\u00c9 V ROZVAZE
Skupina eviduje k 31.12.2025 budouc\u00ed z\u00e1vazky z emitovan\u00fdch dluhopis\u016f ve v\u00fd\u0161i 33 831 tis. K\u010d,
kter\u00e9 nejsou uvedeny v rozvaze. Spole\u010dnost neposkytla nikomu ru\u010den\u00ed sv\u00fdm majetkem a ani
neo\u010dek\u00e1v\u00e1 p\u0159\u00edpadn\u00e9 budouc\u00ed ztr\u00e1ty, kter\u00e9 by m\u011bly z\u00e1sadn\u00ed dopad na ekonomickou situaci skupiny.
K 31.12.2025 se Skupina ne\u00fa\u010dastnila \u017e\u00e1dn\u00e9ho soudn\u00edho sporu, jeho\u017e rozhodnut\u00ed by m\u011blo
v\u00fdznamn\u00fd dopad na jej\u00ed ekonomickou situaci.
K 31.12.2025 nebyl zpracov\u00e1n ekologick\u00fd audit Skupiny. Veden\u00ed Skupiny proto nem\u016f\u017ee
odhadnout mo\u017en\u00e9 budouc\u00ed z\u00e1vazky souvisej\u00edc\u00ed se \u0161kodami zp\u016fsoben\u00fdmi minulou \u010dinnost\u00ed ani
z\u00e1vazky souvisej\u00edc\u00ed s prevenc\u00ed mo\u017en\u00fdch \u0161kod budouc\u00edch.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-15": { "value": "V\u00fdrok auditora Provedli jsme audit p\u0159ilo\u017een\u00e9 konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky spole\u010dnosti CS Apparel Group a.s. (d\u00e1le tak\u00e9 \u201eSpole\u010dnost\u201c) sestaven\u00e9 v souladu s \u00fa\u010detn\u00edmi standary IFRS ve zn\u011bn\u00ed p\u0159\u00edjat\u00e9m Evropskou uni\u00ed, kter\u00e1 se skl\u00e1d\u00e1 z konsolidovan\u00e9ho v\u00fdkazu o finan\u010dn\u00ed situaci k 31.12.2025, konsolidovan\u00e9ho v\u00fdkazu o \u00fapln\u00e9m v\u00fdsledku, konsolidovan\u00e9ho p\u0159ehledu o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu a konsolidovan\u00e9ho p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch za rok kon\u010d\u00edc\u00ed 31.12.2025 a p\u0159\u00edlohy t\u00e9to konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky, v\u010detn\u011b v\u00fdznamn\u00fdch (materi\u00e1ln\u00edch) informac\u00ed o pou\u017eit\u00fdch \u00fa\u010detn\u00edch metod\u00e1ch. \u00dadaje o Spole\u010dnosti jsou uvedeny v bod\u011b 1 p\u0159\u00edlohy t\u00e9to konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky. Podle na\u0161eho n\u00e1zoru konsolidovan\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka pod\u00e1v\u00e1 v\u011brn\u00fd a poctiv\u00fd obraz finan\u010dn\u00ed situace spole\u010dnosti CS Apparel Group a.s. a jej\u00edch dce\u0159in\u00fdch spole\u010dnost\u00ed k 31.12.2025, finan\u010dn\u00ed v\u00fdkonnosti a pen\u011b\u017en\u00edch tok\u016f za rok kon\u010d\u00edc\u00ed 31.12.2025 v souladu s \u00fa\u010detn\u00edmi standary IFRS ve zn\u011bn\u00ed p\u0159\u00edjat\u00e9m Evropskou uni\u00ed. Spr\u00e1vnost a \u00faplnost uzn\u00e1n\u00ed v\u00fdnos\u016f realizovan\u00fdch prost\u0159ednictv\u00edm internetov\u00e9ho prodeje Skupina se zab\u00fdv\u00e1 obchodem m\u00f3dn\u00edm a sportovn\u00edm zbo\u017e\u00edm. V\u00fdznamn\u00e1 \u010d\u00e1st prodej\u016f se realizuje prost\u0159ednictv\u00edm internetu, p\u0159es e-shopy, kter\u00e9 skupina provozuje. Specifika vykazov\u00e1n\u00ed v\u00fdnos\u016f a velk\u00fd objem individu\u00e1ln\u011b mal\u00fdch transakc\u00ed, kter\u00fd z\u00e1vis\u00ed na IT \u0159e\u0161en\u00ed jejich evidence zpusobily, \u017ee se tato z\u00e1le\u017eitost stala hlavn\u00ed z\u00e1le\u017eitost\u00ed auditu. Provedli jsme n\u00e1sleduj\u00edc\u00ed postupy t\u00fdkaj\u00edc\u00ed se vykazovan\u00fdch tr\u017eeb prost\u0159ednictv\u00edm e-shopu:\u2022 Posoudili jsme \u00fa\u010detn\u00ed postup spole\u010dnosti abychom zjistili, zda pou\u017eit\u00e1metodika vykazov\u00e1n\u00ed tr\u017eeb z operac\u00ed realizovan\u00fdch prost\u0159ednictv\u00edminternetu je v souladu pou\u017eit\u00fdm \u00fa\u010detn\u00edm r\u00e1mcem v\u00fdkaznictv\u00ed.\u2022 Na z\u00e1klad\u011b rota\u010dn\u00edho pl\u00e1nu v r\u00e1mci testu ITGC jsme se ujistili, \u017ee oblast ITje zalo\u017eena na funk\u010dnosti kontrol v oblasti \u0159\u00edzen\u00ed informa\u010dn\u00edcha komunika\u010dn\u00edch technologi\u00ed a vhodn\u00fdch bezpe\u010dnostn\u00edch pravidlech p\u0159\u00edstupuklient\u016f do syst\u00e9mu.\u2022 V r\u00e1mci testu ITAC jsme se zam\u011b\u0159ili na ov\u011b\u0159en\u00ed integrity v\u00fdstupn\u00edch dat pro\u00fa\u010detnictv\u00ed a n\u00e1sledn\u011b jejich vyk\u00e1z\u00e1n\u00ed v konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce.Informace o t\u00e9to v\u00fdznamn\u00e9 z\u00e1le\u017eitosti auditu je uvedena zejm\u00e9na v bod\u011b 5.u p\u0159\u00edlohy. Spr\u00e1vnost a \u00faplnost z\u00e1vazk\u016f vyk\u00e1zan\u00fdch s emis\u00ed dluhopis\u016f Spole\u010dnost financuje chod skupiny prost\u0159ednictv\u00edm prost\u0159edk\u016f z\u00edskan\u00fdch emis\u00ed firemn\u00edch dluhopis\u016f na ve\u0159ejn\u00e9m trhu Burzy cenn\u00fdch pap\u00edr\u016f Bratislava v hodnot\u011b 263.733 tis. K\u010d. k 31.12.2025 (218.677 tis. K\u010d. k 31.12.2024). Tento v\u00fdznamn\u00fd a sledovan\u00fd zp\u016fsob financov\u00e1n\u00ed zp\u016fsobil, \u017ee se stal v\u00fdznamnou z\u00e1le\u017eitost\u00ed auditu. Provedli jsme n\u00e1sleduj\u00edc\u00ed postupy t\u00fdkaj\u00edc\u00ed se vykazovan\u00e9 polo\u017eky dluhu z emitovan\u00fdch dluhopis\u016f: \u2022 Posoudili jsme \u00fa\u010detn\u00ed postup spole\u010dnosti abychom zjistili, zda pou\u017eit\u00e1metodika vykazov\u00e1n\u00ed dluhu z emitovan\u00fdch dluhopis\u016f je v souladu pou\u017eit\u00fdm\u00fa\u010detn\u00edm r\u00e1mcem v\u00fdkaznictv\u00ed.\u2022 Na cel\u00e9 populaci jsme provedli ov\u011b\u0159en\u00ed spr\u00e1vnosti vyk\u00e1z\u00e1n\u00ed dluhuz emitovan\u00fdch dluhopis\u016f k rozhodn\u00e9mu dni.Informace o t\u00e9to v\u00fdznamn\u00e9 z\u00e1le\u017eitosti auditu je uvedena zejm\u00e9na v bod\u011b 5.n p\u0159\u00edlohy. Ostatn\u00ed informace uveden\u00e9 ve v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b Ostatn\u00edmi informacemi jsou v souladu s \u00a7 2 p\u00edsm. b) z\u00e1kona o auditorech informace uveden\u00e9 ve v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b mimo kosolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku a na\u0161i zpr\u00e1vu auditora. Za ostatn\u00ed informace odpov\u00edd\u00e1 statut\u00e1rn\u00ed org\u00e1n Spole\u010dnosti. N\u00e1\u0161 v\u00fdrok ke konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce se k ostatn\u00edm informac\u00edm nevztahuje. P\u0159esto je v\u0161ak sou\u010d\u00e1st\u00ed na\u0161ich povinnost\u00ed souvisej\u00edc\u00edch s ov\u011b\u0159en\u00edm konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brkysezn\u00e1men\u00ed se s ostatn\u00edmi informacemi a posouzen\u00ed, zda ostatn\u00ed informace nejsou ve v\u00fdznamn\u00e9m (materi\u00e1ln\u00edm) nesouladu s konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brkou \u010di s na\u0161imi znalostmi o \u00fa\u010detn\u00ed jednotce z\u00edskan\u00fdmi b\u011bhem ov\u011b\u0159ov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky nebo zda se jinak tyto informace nejev\u00ed jako v\u00fdznamn\u011b (materi\u00e1ln\u011b) nespr\u00e1vn\u00e9. Tak\u00e9 posuzujeme, zda ostatn\u00ed informace byly ve v\u0161ech v\u00fdznamn\u00fdch (materi\u00e1ln\u00edch) ohledech vypracov\u00e1ny v souladu s p\u0159\u00edslu\u0161n\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy. T\u00edmto posouzen\u00edm se rozum\u00ed, zda ostatn\u00ed informace spl\u0148uj\u00ed po\u017eadavky pr\u00e1vn\u00edch p\u0159edpis\u016f na form\u00e1ln\u00ed n\u00e1le\u017eitosti a postup vypracov\u00e1n\u00ed ostatn\u00edch informac\u00ed v kontextu v\u00fdznamnosti (materiality), tj. zda p\u0159\u00edpadn\u00e9 nedodr\u017een\u00ed uveden\u00fdch po\u017eadavk\u016f by bylo zp\u016fsobil\u00e9 ovlivnit \u00fasudek \u010din\u011bn\u00fd na z\u00e1klad\u011b ostatn\u00edch informac\u00ed. Na z\u00e1klad\u011b proveden\u00fdch postup\u016f, do m\u00edry, ji\u017e dok\u00e1\u017eeme posoudit, uv\u00e1d\u00edme, \u017ee \u2022 ostatn\u00ed informace, kter\u00e9 popisuj\u00ed skute\u010dnosti, je\u017e jsou t\u00e9\u017e p\u0159edm\u011btemzobrazen\u00ed v konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brce, jsou ve v\u0161ech v\u00fdznamn\u00fdch (materi\u00e1ln\u00edch) ohledech v souladu s konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brkou a\u2022 ostatn\u00ed informace byly vypracov\u00e1ny v souladu s pr\u00e1vn\u00edmi p\u0159edpisy.D\u00e1le jsme povinni uv\u00e9st, zda na z\u00e1klad\u011b poznatk\u016f a pov\u011bdom\u00ed o Spole\u010dnosti, k nim\u017e jsme dosp\u011bli p\u0159i prov\u00e1d\u011bn\u00ed auditu, ostatn\u00ed informace neobsahuj\u00ed v\u00fdznamn\u00e9 (materi\u00e1ln\u00ed) v\u011bcn\u00e9 nespr\u00e1vnosti. V r\u00e1mci uveden\u00fdch postup\u016f jsme v obdr\u017een\u00fdch ostatn\u00edch informac\u00edch \u017e\u00e1dn\u00e9 v\u00fdznamn\u00e9 (materi\u00e1ln\u00ed) v\u011bcn\u00e9 nespr\u00e1vnosti nezjistili. ", "dimensions": { "concept": "ifrs-full:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-16": { "value": "Z\u00e1klad pro v\u00fdrok Audit jsme provedli v souladu se z\u00e1konem o auditorech, na\u0159\u00edzen\u00edm Evropsk\u00e9ho parlamentu a Rady (EU) \u010d. 537/2014 a standardy Komory auditor\u016f \u010cesk\u00e9 republiky pro audit, kter\u00fdmi jsou mezin\u00e1rodn\u00ed standardy pro audit (ISA), p\u0159\u00edpadn\u011b dopln\u011bn\u00e9 a upraven\u00e9 souvisej\u00edc\u00edmi aplika\u010dn\u00edmi dolo\u017ekami. Na\u0161e odpov\u011bdnost stanoven\u00e1 t\u011bmito p\u0159edpisy je podrobn\u011bji pops\u00e1na v odd\u00edlu Odpov\u011bdnost auditora za audit konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky. V souladu se z\u00e1konem o auditorech a Etick\u00fdm kodexem p\u0159ijat\u00fdm Komorou auditor\u016f \u010cesk\u00e9 republiky jsme na Spole\u010dnosti nez\u00e1visl\u00ed a splnili jsme i dal\u0161\u00ed etick\u00e9 povinnosti vypl\u00fdvaj\u00edc\u00ed z uveden\u00fdch p\u0159edpis\u016f. Domn\u00edv\u00e1me se, \u017ee d\u016fkazn\u00ed informace, kter\u00e9 jsme shrom\u00e1\u017edili, poskytuj\u00ed dostate\u010dn\u00fd a vhodn\u00fd z\u00e1klad pro vyj\u00e1d\u0159en\u00ed na\u0161eho v\u00fdroku. Hlavn\u00ed z\u00e1le\u017eitosti auditu Hlavn\u00ed z\u00e1le\u017eitosti auditu jsou z\u00e1le\u017eitosti, kter\u00e9 byly podle na\u0161eho odborn\u00e9ho \u00fasudku p\u0159i auditu konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky za b\u011b\u017en\u00e9 obdob\u00ed nejv\u00fdznamn\u011bj\u0161\u00ed. T\u011bmito z\u00e1le\u017eitostmi jsme se zab\u00fdvali v kontextu auditu konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky jako celku a v souvislosti s utv\u00e1\u0159en\u00edm n\u00e1zoru na tuto z\u00e1v\u011brku. Samostatn\u00fd v\u00fdrok k t\u011bmto z\u00e1le\u017eitostem nevyjad\u0159ujeme. ", "dimensions": { "concept": "ifrs-full:ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-19": { "value": "Popis posuzovan\u00fdch rizik v\u00fdznamn\u00e9 nespr\u00e1vnosti V souladu s Mezin\u00e1rodn\u00edmi standardy Auditu (ISA) jsme identifikovali n\u00e1sleduj\u00edc\u00ed nejpodstatn\u011bj\u0161\u00ed rizika v\u00fdznamn\u00e9 nespr\u00e1vnosti: ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-20": { "value": "
1) REVENUE RECOGNITION \u2013 ur\u010den\u00ed spr\u00e1vn\u00e9ho momentu vzniku v\u00fdnosu (tvrzen\u00ed \u2013
Spr\u00e1vnost)
Provedli jsme vyhodnocen\u00ed obchodn\u00ed strategie klienta a z\u00edskali porozum\u011bn\u00ed, zda a v jak\u00e9m
okam\u017eiku vznikaj\u00ed v\u00fdnosy. Pro ur\u010den\u00ed spr\u00e1vn\u00e9ho momentu vzniku v\u00fdnosu bylo nutn\u00e9
zdokumentovat \u017ee: (1) cenu lze ur\u010dit, (2) inkaso je pravd\u011bpodobn\u00e9, (3) existuje
p\u0159esv\u011bd\u010div\u00fd d\u016fkaz o ujedn\u00e1n\u00ed obchodu a (4) do\u0161lo k dod\u00e1n\u00ed zbo\u017e\u00ed, v\u00fdrobku, nebo slu\u017eby.
2) MANAGEMENT OVERRIDE OF CONTROLS \u2013 Obch\u00e1zen\u00ed kontrol veden\u00edm spole\u010dnost
i
(
tvrzen\u00ed - Pervazivn\u00ed)
Provedli jsme popis syst\u00e9mu nastaven\u00ed kompetenc\u00ed ve spole\u010dnosti formou dotazov\u00e1n\u00ed
managementu. D\u00e1le jsme se v pr\u016fb\u011bhu auditn\u00edch prac\u00ed zam\u011b\u0159ili na: (a) prov\u011b\u0159en\u00ed
spr\u00e1vnosti \u00fa\u010detn\u00edch z\u00e1pisu v hlavn\u00ed knize formou: - dotazov\u00e1n\u00ed osob zapojen\u00fdm do
zpracov\u00e1n\u00ed konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky ohledn\u011b nepat\u0159i\u010dn\u00e9 nebo nezvykl\u00e9 \u010dinnosti
vztahuj\u00edc\u00ed se ke zpracov\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1pis\u016f a dal\u0161\u00edch \u00faprav - prov\u011b\u0159en\u00ed \u00fa\u010detn\u00edch z\u00e1pis\u016f
proveden\u00fdch zejm\u00e9na na konci \u00fa\u010detn\u00edho obdob\u00ed\u2026 (b) prov\u011b\u0159en\u00ed, zda nejsou \u00fa\u010detn\u00ed odhady
vytvo\u0159eny p\u0159edpojat\u011b formou: zp\u011btn\u00e9 kontroly \u00fasudk\u016f a p\u0159edpoklad\u016f veden\u00ed v souvislosti
s v\u00fdznamn\u00fdmi \u00fa\u010detn\u00edmi odhady.
3) SALES \u2013 \u00fa\u010dtov\u00e1n\u00ed o vratk\u00e1ch zbo\u017e\u00ed p\u0159ijat\u00fdch v n\u00e1sleduj\u00edc\u00edm obdob\u00ed (tvrzen\u00ed \u2013 Cut
off)
Provedli jsme test v\u011bcn\u00e9 spr\u00e1vnosti, kde jsme se ujistili, \u017ee postup pou\u017e\u00edvan\u00fd spole\u010dnost\u00ed
je v souladu o\u010dek\u00e1van\u00fdm postupen dle zvolen\u00e9ho \u00fa\u010detn\u00edho r\u00e1mce v\u00fdkaznictv\u00ed.
4) SALES \u2013 Spole\u010dnost vyu\u017e\u00edv\u00e1 e-shop. Ov\u011b\u0159en\u00ed integrity v\u00fdstupn\u00edch dat pro \u00fa\u010detnictv\u00ed
(tvrzen\u00ed - \u00daplnost)
Vyu\u017eili jsme IT experta a ujistili jsme se, \u017ee interface (datov\u00e1 komunikace) mezi e-shopem
a \u00fa\u010detnictv\u00edm spl\u0148uje ve\u0161ker\u00e9 bezpe\u010dnostn\u00ed parametry a p\u0159ed\u00e1v\u00e1n\u00ed informac\u00ed
o
realizovan\u00fdch prodej\u00edch je kompletn\u011b zachycen\u00e9 v \u00fa\u010detnictv\u00ed.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "sk", "entity": "scheme:315700NDPAD8K45R1C44", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }