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The \u00a0Convenience \u00a0Shop \u00a0(Holding) \u00a0plc \u00a0(\u201cthe \u00a0Company\u201d) \u00a0is \u00a0a \u00a0public \u00a0limited \u00a0liability \u00a0company\u00a0
incorporated in Malta with registration number of C 87554. The Company\u2019s registered address is\u00a08,
TCS BuildingTriq Hal Luqa, Qormi QRM 9072, Malta.
The ownership of the Company\u2019s share capital and voting rights is such that no particular individual
or identifiable group of individuals may be deemed to exercise ultimate control over the Company.
These financial statements include the results of the Group, together with those of the Company, for
the year ended 31 December 2025.\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011572": { "value": "The principal activity of the Company is to act as a holding company and to provide\u00a0finance to group companies. The Company, together with its subsidiaries\u00a0(\u201cthe Group\u201d) is engaged in\u00a0operating in the fast-moving \u00a0consumer \u00a0goods \u00a0industry \u00a0and \u00a0is\u00a0\u00a0engaged \u00a0in \u00a0the \u00a0retailing \u00a0of \u00a0food, \u00a0goods \u00a0and \u00a0otherancillary products through its shops located across Malta and Gozo.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011573": { "value": "MATERIAL ACCOUNTING POLICY INFORMATION\u00a0
The accounting policies that are material to the consolidated financial statements are set out below.
The accounting \u00a0policies \u00a0adopted \u00a0are \u00a0consistent \u00a0with those \u00a0of \u00a0the \u00a0previous financial year, \u00a0unless
otherwise stated.
Basis of preparation
These\u00a0financial statements have been prepared in accordance with International Financial\u00a0Reporting
Standards (IFRS Accounting Standards) as adopted by the European Union (EU)\u00a0and comply with
the requirements of the Maltese Companies Act (Cap. 386).
The financial statements have been prepared under the historical cost basis.
Going concern basis
As at 31 December 2025, total assets exceeded total liabilities by \u20ac 9.6 million. The Group reported
a net current liability position, mainly attributable to an increase in trade and other payables to third-
party suppliers\u00a0at the reporting date. Management has assessed the Group\u2019s forecast and is satisfied
that the Group will be able to meet its obligations as they fall due for the foreseeable future.
The \u00a0Directors, \u00a0at \u00a0the \u00a0time \u00a0of \u00a0approving \u00a0the \u00a0financial \u00a0statements, \u00a0have \u00a0determined \u00a0that \u00a0there \u00a0is
reasonable \u00a0expectation \u00a0that \u00a0the \u00a0Group \u00a0and \u00a0the\u00a0\u00a0Parent \u00a0Company \u00a0have \u00a0adequate \u00a0resources \u00a0to
continue operating for the foreseeable future. For this reason, the Directors have adopted the going
concern \u00a0basis \u00a0in \u00a0preparing \u00a0the \u00a0financial \u00a0statements. \u00a0Reference \u00a0was \u00a0made \u00a0to \u00a0the \u00a0outlook \u00a0for \u00a0the\u00a0
financial \u00a0year \u00a0ending \u00a031 \u00a0December \u00a02026 \u00a0and \u00a0events\u00a0\u00a0occurring \u00a0after \u00a0the \u00a0statement \u00a0of \u00a0financial
position date.
As \u00a0required \u00a0by \u00a0Capital \u00a0Markets \u00a0Rule \u00a05.62, \u00a0upon \u00a0due \u00a0consideration \u00a0of \u00a0the \u00a0Group \u00a0and \u00a0Parent
Company\u2019s \u00a0profitability \u00a0and \u00a0statement \u00a0of\u00a0\u00a0financial \u00a0position, \u00a0the \u00a0Directors \u00a0confirm \u00a0the \u00a0Group \u00a0and
Parent Company\u2019s ability to continue operating as a going concern for the foreseeable future.
Presentation and functional currency
The financial statements are presented in Euro (\u20ac) which is\u00a0also the Company\u2019s and the Group\u2019s\u00a0
functional currency.\u00a0
MATERIAL ACCOUNTING POLICY INFORMATION - continued\u00a0
New or amended accounting standards and interpretations adopted
The \u00a0Group \u00a0and \u00a0the \u00a0Company \u00a0adopted \u00a0all\u00a0\u00a0of\u00a0\u00a0the\u00a0\u00a0new \u00a0or \u00a0amended \u00a0Accounting \u00a0Standards \u00a0and
Interpretations \u00a0issued \u00a0by \u00a0the \u00a0International \u00a0Accounting \u00a0Standards \u00a0Board \u00a0(\u2018IASB\u2019) \u00a0and \u00a0the \u00a0IFRS
Interpretations \u00a0Committee \u00a0and \u00a0endorsed \u00a0by \u00a0the \u00a0EU that \u00a0are \u00a0mandatory \u00a0for \u00a0the \u00a0current \u00a0reporting\u00a0
period. The adoption of these amendments to the requirements of IFRS Accounting Standards as
adopted \u00a0by \u00a0the \u00a0EU \u00a0did \u00a0not \u00a0result \u00a0in \u00a0substantial \u00a0changes\u00a0\u00a0to \u00a0the \u00a0Group\u2019s\u00a0\u00a0and \u00a0the \u00a0Company\u2019s
accounting policies impacting the Group\u2019s and the Company\u2019s financial performance and position.\u00a0
New or amended Accounting Standards and Interpretations issued but not yet effective
At the end\u00a0of the reporting\u00a0period, certain new standards, interpretations or amendments thereto,
were in issue and endorsed by the EU, but not yet effective for the current financial period. There
have been no instances of\u00a0early adoption of standards, interpretations or amendments ahead of
their \u00a0effective \u00a0date. \u00a0The \u00a0Board \u00a0anticipates \u00a0that \u00a0the \u00a0adoption \u00a0of \u00a0standards, \u00a0interpretations \u00a0or\u00a0
amendments \u00a0thereto, \u00a0will \u00a0not \u00a0have \u00a0a \u00a0material \u00a0impact \u00a0on \u00a0the \u00a0financial \u00a0statements \u00a0upon \u00a0initial
application, except for the effects of IFRS 18 on the presentation and disclosure of certain items.
IFRS 18 Presentation and Disclosure in Financial Statements (IFRS 18), will become effective for
annual reporting periods beginning on or\u00a0after 1 January 2027. Even though IFRS 18 will not have
any effect on the recognition and measurement of items in the financial statements, it is\u00a0expected to
have \u00a0an \u00a0effect \u00a0on \u00a0the\u00a0\u00a0presentation \u00a0and \u00a0disclosure \u00a0of \u00a0certain \u00a0items. \u00a0These \u00a0changes\u00a0\u00a0include
categorisation \u00a0and \u00a0sub-totals \u00a0in \u00a0the \u00a0statement \u00a0of \u00a0profit \u00a0or \u00a0loss, \u00a0aggregation/disaggregation \u00a0and
labelling of information, and disclosure of management-defined performance measures. The Board
is assessing the effect of IFRS 18.
MATERIAL ACCOUNTING POLICY INFORMATION \u2013 continued\u00a0MATERIAL ACCOUNTING POLICY INFORMATION - continuedMATERIAL ACCOUNTING POLICY INFORMATION - continued\u00a0", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011613": { "value": "
These\u00a0financial statements have been prepared in accordance with International Financial\u00a0Reporting
Standards (IFRS Accounting Standards) as adopted by the European Union (EU)\u00a0and comply with
the requirements of the Maltese Companies Act (Cap. 386).
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011614": { "value": "
The financial statements have been prepared under the historical cost basis.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011616": { "value": "
Presentation and functional currency
The financial statements are presented in Euro (\u20ac) which is\u00a0also the Company\u2019s and the Group\u2019s\u00a0
functional currency.\u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011615": { "value": "
New or amended accounting standards and interpretations adopted
The \u00a0Group \u00a0and \u00a0the \u00a0Company \u00a0adopted \u00a0all\u00a0\u00a0of\u00a0\u00a0the\u00a0\u00a0new \u00a0or \u00a0amended \u00a0Accounting \u00a0Standards \u00a0and
Interpretations \u00a0issued \u00a0by \u00a0the \u00a0International \u00a0Accounting \u00a0Standards \u00a0Board \u00a0(\u2018IASB\u2019) \u00a0and \u00a0the \u00a0IFRS
Interpretations \u00a0Committee \u00a0and \u00a0endorsed \u00a0by \u00a0the \u00a0EU that \u00a0are \u00a0mandatory \u00a0for \u00a0the \u00a0current \u00a0reporting\u00a0
period. The adoption of these amendments to the requirements of IFRS Accounting Standards as
adopted \u00a0by \u00a0the \u00a0EU \u00a0did \u00a0not \u00a0result \u00a0in \u00a0substantial \u00a0changes\u00a0\u00a0to \u00a0the \u00a0Group\u2019s\u00a0\u00a0and \u00a0the \u00a0Company\u2019s
accounting policies impacting the Group\u2019s and the Company\u2019s financial performance and position.\u00a0
New or amended Accounting Standards and Interpretations issued but not yet effective
At the end\u00a0of the reporting\u00a0period, certain new standards, interpretations or amendments thereto,
were in issue and endorsed by the EU, but not yet effective for the current financial period. There
have been no instances of\u00a0early adoption of standards, interpretations or amendments ahead of
their \u00a0effective \u00a0date. \u00a0The \u00a0Board \u00a0anticipates \u00a0that \u00a0the \u00a0adoption \u00a0of \u00a0standards, \u00a0interpretations \u00a0or\u00a0
amendments \u00a0thereto, \u00a0will \u00a0not \u00a0have \u00a0a \u00a0material \u00a0impact \u00a0on \u00a0the \u00a0financial \u00a0statements \u00a0upon \u00a0initial
application, except for the effects of IFRS 18 on the presentation and disclosure of certain items.
IFRS 18 Presentation and Disclosure in Financial Statements (IFRS 18), will become effective for
annual reporting periods beginning on or\u00a0after 1 January 2027. Even though IFRS 18 will not have
any effect on the recognition and measurement of items in the financial statements, it is\u00a0expected to
have \u00a0an \u00a0effect \u00a0on \u00a0the\u00a0\u00a0presentation \u00a0and \u00a0disclosure \u00a0of \u00a0certain \u00a0items. \u00a0These \u00a0changes\u00a0\u00a0include
categorisation \u00a0and \u00a0sub-totals \u00a0in \u00a0the \u00a0statement \u00a0of \u00a0profit \u00a0or \u00a0loss, \u00a0aggregation/disaggregation \u00a0and
labelling of information, and disclosure of management-defined performance measures. The Board
is assessing the effect of IFRS 18.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011619": { "value": "
Basis of Consolidation\u00a0
The consolidated financial statements incorporate\u00a0the assets and liabilities, cash flows\u00a0and revenues
and expenses of The Convenience Shop (Holding) plc and its subsidiaries for the year then ended.
Subsidiaries are all those entities over which the Group has control, directly or indirectly. The Group
controls an entity when it is exposed to, or has rights\u00a0to, variable returns\u00a0from its\u00a0involvement with
the entity and has the ability to affect those returns through its power to direct the activities of the
entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group.
They are de-consolidated from the date that control ceases.
The Group uses the acquisition method of accounting to account for business combinations. The
consideration transferred for the\u00a0acquisition of a subsidiary\u00a0is the fair value of the assets transferred,
the liabilities incurred and the equity interests issued by the Group. The consideration transferred
includes the fair value of any asset or liability resulting from a contingent consideration arrangement.
Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and
contingent liabilities assumed in a business combination are measured initially at their fair values at
the \u00a0acquisition\u00a0\u00a0date. \u00a0On \u00a0an \u00a0acquisition-by-acquisition \u00a0basis, \u00a0the \u00a0Group \u00a0recognises \u00a0any \u00a0non-
controlling interest in the acquiree either at fair value or at the non-controlling interest\u2019s proportionate
share of the acquiree\u2019s net assets. A change in ownership interest, without\u00a0the loss of control, is
accounted for as an equity transaction, where the difference between the consideration transferred
and the book value of the share \u00a0of the non-controlling interest acquired is recognised directly in
equity attributable to the parent.
The \u00a0results \u00a0and \u00a0equity \u00a0of \u00a0non-controlling \u00a0interest \u00a0of \u00a0subsidiaries \u00a0are \u00a0shown \u00a0separately \u00a0in \u00a0the
statement of comprehensive income, statement of financial position and statement of changes in
equity of the Group. Losses incurred by the Group\u00a0are attributed to the non-controlling interest in
full, even if that results in a deficit balance.
Basis of Consolidation - continued
When \u00a0the \u00a0Group \u00a0loses \u00a0control \u00a0over \u00a0a \u00a0subsidiary, \u00a0it \u00a0derecognises \u00a0the \u00a0assets \u00a0including \u00a0goodwill,\u00a0
liabilities, \u00a0and \u00a0non-controlling \u00a0interest \u00a0in \u00a0the \u00a0subsidiary \u00a0together \u00a0with \u00a0any \u00a0cumulative \u00a0translation
differences recognised in equity. The Group recognises the fair value of the consideration received
and the fair value of any investment retained together with any gain or loss in profit or loss.
The \u00a0excess \u00a0of \u00a0the \u00a0consideration \u00a0transferred, \u00a0the \u00a0amount \u00a0of \u00a0any \u00a0non-controlling \u00a0interest \u00a0in \u00a0the
acquiree and the acquisition-date fair value of any previous equity interest in the acquiree over the
fair value of the Group\u2019s share of the identifiable net assets acquired is recorded as goodwill. If this \u00a0
is \u00a0less \u00a0than \u00a0the \u00a0fair \u00a0value \u00a0of \u00a0the \u00a0net \u00a0assets \u00a0of \u00a0the \u00a0subsidiary \u00a0acquired \u00a0in \u00a0the \u00a0case \u00a0of \u00a0a \u00a0bargain
purchase, the difference is recognised directly in profit or loss.
Intercompany transactions, balances and unrealised gains on transactions between entities in the
Group \u00a0are \u00a0eliminated. \u00a0Unrealised \u00a0losses \u00a0are \u00a0also \u00a0eliminated \u00a0unless\u00a0\u00a0the \u00a0transaction \u00a0provides
evidence of the impairment of the asset transferred.
Accounting policies of subsidiaries are consistent with the policies adopted by the Group.
These \u00a0consolidated \u00a0financial \u00a0statements \u00a0comprise \u00a0the \u00a0parent \u00a0company \u00a0and \u00a0its \u00a0subsidiaries.
Subsidiaries that were consolidated are listed in note 14 to these financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011602": { "value": "
Subsidiaries are all those entities over which the Group has control, directly or indirectly. The Group
controls an entity when it is exposed to, or has rights\u00a0to, variable returns\u00a0from its\u00a0involvement with
the entity and has the ability to affect those returns through its power to direct the activities of the
entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group.
They are de-consolidated from the date that control ceases.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011620": { "value": "
Revenue
Revenue is recognised when the significant risks and rewards of ownership have been transferred
to the customer, recovery of the consideration is probable, the associated costs and possible return
of goods can be estimated reliably, there is no continuing management involvement with the goods
and the amount of revenue can be measured reliably.
Sale of goods\u00a0
Revenue from the sale of goods is recognised at the point in time when the customer obtains control
of the goods, which is generally at point of sale.
Rendering of services
Revenue from a contract to provide services is recognised at a point in time on completion of the
service.
Interest income\u00a0
Interest income is accrued on a timely basis, by reference to the principal outstanding and at the
effective interest rate applicable, which is the rate\u00a0that exactly discounts the estimated future cash
receipts through the expected life of the financial asset to the assets net carrying amount.
Dividend income
Dividend income is recognised when the Group\u2019s or the Parent Company\u2019s right to receive dividend
is established.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011621": { "value": "
Tax
The tax\u00a0charge/(credit) in profit or loss comprises current and deferred tax.\u00a0Tax is recognised in profit
or loss except to the extent that it relates to items recognised in other comprehensive income\u00a0or
directly in equity. In this case, the tax\u00a0is also recognised in other comprehensive income or directly
in equity, respectively.
Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted
at the end of the reporting date, and any adjustments to tax payable in respect of previous years.
Deferred \u00a0income \u00a0tax\u00a0\u00a0is \u00a0provided \u00a0using \u00a0the \u00a0liability \u00a0method, \u00a0for \u00a0all \u00a0temporary \u00a0differences\u00a0\u00a0arising
between \u00a0the \u00a0tax \u00a0bases \u00a0of \u00a0assets \u00a0and \u00a0liabilities \u00a0and\u00a0\u00a0their \u00a0carrying \u00a0values \u00a0for \u00a0financial \u00a0reporting\u00a0
purposes. The amount of deferred tax provided is based on the expected manner of realisation or
settlement of the carrying amount of assets and liabilities, based on tax rates that have been enacted
or substantively enacted at the end of the reporting date and are expected to apply when the related
deferred tax assets is realised or the deferred tax liability is settled.
Under \u00a0this \u00a0method, \u00a0the \u00a0Group \u00a0is \u00a0required \u00a0to \u00a0make \u00a0provision \u00a0for \u00a0deferred \u00a0income \u00a0taxes \u00a0on \u00a0the
revaluation of certain property assets\u00a0and provisions on the difference between the carrying value
for financial reporting purposes and their tax base.
A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will
be available against which the assets can be utilised and/or sufficient taxable temporary differences
are available. Deferred tax assets are reduced to the extent that\u00a0is no longer probable that the related
tax benefit will be realised.
Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset
current tax\u00a0assets against current tax\u00a0liabilities and deferred tax assets against deferred tax liabilities;
and they relate to the same taxable authority on either the\u00a0same\u00a0taxable entity or different\u00a0taxable
entities which intend to settle simultaneously.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011622": { "value": "
Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted
at the end of the reporting date, and any adjustments to tax payable in respect of previous years.
Deferred \u00a0income \u00a0tax\u00a0\u00a0is \u00a0provided \u00a0using \u00a0the \u00a0liability \u00a0method, \u00a0for \u00a0all \u00a0temporary \u00a0differences\u00a0\u00a0arising
between \u00a0the \u00a0tax \u00a0bases \u00a0of \u00a0assets \u00a0and \u00a0liabilities \u00a0and\u00a0\u00a0their \u00a0carrying \u00a0values \u00a0for \u00a0financial \u00a0reporting\u00a0
purposes. The amount of deferred tax provided is based on the expected manner of realisation or
settlement of the carrying amount of assets and liabilities, based on tax rates that have been enacted
or substantively enacted at the end of the reporting date and are expected to apply when the related
deferred tax assets is realised or the deferred tax liability is settled.
Under \u00a0this \u00a0method, \u00a0the \u00a0Group \u00a0is \u00a0required \u00a0to \u00a0make \u00a0provision \u00a0for \u00a0deferred \u00a0income \u00a0taxes \u00a0on \u00a0the
revaluation of certain property assets\u00a0and provisions on the difference between the carrying value
for financial reporting purposes and their tax base.
A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will
be available against which the assets can be utilised and/or sufficient taxable temporary differences
are available. Deferred tax assets are reduced to the extent that\u00a0is no longer probable that the related
tax benefit will be realised.
Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset
current tax\u00a0assets against current tax\u00a0liabilities and deferred tax assets against deferred tax liabilities;
and they relate to the same taxable authority on either the\u00a0same\u00a0taxable entity or different\u00a0taxable
entities which intend to settle simultaneously.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011623": { "value": "
Property, plant and equipment\u00a0
An item of property, plant and equipment is initially measured at cost.\u00a0Cost includes the purchase
prices and other expenditures directly attributable to bringing the assets to the\u00a0location and condition
for its intended use.
Subsequent expenditure relating to the assets is added to the carrying values of the assets when it
is \u00a0probable \u00a0that \u00a0future \u00a0economic \u00a0benefits \u00a0associated \u00a0with \u00a0the \u00a0asset, \u00a0in \u00a0excess \u00a0of \u00a0the \u00a0originally
assessed \u00a0standards \u00a0of \u00a0performance, \u00a0will \u00a0flow \u00a0back \u00a0to \u00a0the \u00a0Company \u00a0and \u00a0the \u00a0Group. \u00a0All \u00a0other
subsequent expenditure is recognised in profit or loss. All other repairs and maintenance are charged
to the statement of comprehensive income during the financial period in which they are incurred.
Property, plant and equipment\u00a0\u2013 continued \u00a0
Where the carrying amount of an asset is greater that its estimated recoverable amount, it is written
down \u00a0immediately \u00a0to \u00a0its \u00a0recoverable \u00a0amount.\u00a0\u00a0On \u00a0disposal \u00a0of \u00a0an \u00a0item \u00a0of \u00a0property, \u00a0plant \u00a0and\u00a0
equipment, \u00a0the \u00a0cost \u00a0and \u00a0related \u00a0accumulated \u00a0depreciation \u00a0and \u00a0impairment \u00a0losses, \u00a0if \u00a0any, \u00a0are
derecognised \u00a0and \u00a0the \u00a0difference \u00a0between \u00a0the \u00a0disposal \u00a0proceeds \u00a0and \u00a0the \u00a0carrying \u00a0amount \u00a0is
recognised in profit or loss.
On \u00a0disposal \u00a0of \u00a0an \u00a0item \u00a0of \u00a0property, \u00a0plant \u00a0and \u00a0equipment, \u00a0the \u00a0cost \u00a0and \u00a0related \u00a0accumulated
depreciation \u00a0and \u00a0impairment \u00a0losses, \u00a0if \u00a0any, \u00a0are \u00a0derecognised \u00a0and \u00a0the \u00a0difference \u00a0between \u00a0the
disposal proceeds and the carrying amount is recognised in profit or loss.\u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011574": { "value": "
Depreciation is calculated on the straight-line method to write off the cost of each asset to its residual
value\u00a0over its estimated useful life as follows:\u00a0
%
Improvements to premises
10\u00a0
Plant and machinery
10\u00a0
Office equipment
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a020\u00a0
Motor vehicles
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a020\u00a0
Assets \u00a0in \u00a0the \u00a0course \u00a0of \u00a0construction \u00a0are \u00a0not \u00a0depreciated. \u00a0The \u00a0residual \u00a0values, \u00a0useful \u00a0lives \u00a0and
depreciation methods are reviewed, and adjusted if appropriate, at each reporting date. The effects
of any revisions are recognised in profit or loss when the changes arise.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011641": { "value": "
Intangible assets \u00a0
An intangible asset is recognised if it is probable that the expected future economic benefits that are
attributable to the asset will flow to the Group and the cost of the asset can be measured reliably.
Intangible assets acquired separately are initially measured at cost. Indefinite life intangible assets
are not amortised and are subsequently measured at cost less any impairment. Finite life intangible
assets are subsequently measured at cost less amortisation and any impairment.
Amortisation of intangible assets with finite useful lives is calculated on the straight-line method to
write off the cost of each asset to its residual value over its estimated useful life.
The \u00a0estimated \u00a0useful \u00a0lives, \u00a0residual \u00a0values, \u00a0and \u00a0amortisation \u00a0method \u00a0of \u00a0intangible \u00a0assets \u00a0are\u00a0
reviewed at each reporting date. The effects of any revision are recognised in profit or loss when the
changes arise.
On disposal of an intangible asset,\u00a0the cost\u00a0and related accumulated amortisation and impairment
losses, if any are derecognised and the difference between the disposal proceeds and the carrying
amount is recognised in profit or loss.
Intangible \u00a0assets \u00a0acquired \u00a0as \u00a0part \u00a0of \u00a0a \u00a0business \u00a0combination, \u00a0other \u00a0than \u00a0goodwill, \u00a0are \u00a0initially
measured at fair value at the date of acquisition.
Goodwill and suppliers\u2019 agreements\u00a0
Goodwill and suppliers\u2019 agreements arise on the acquisition of a business. These intangible assets
are not amortised. Instead, these are tested annually for impairment, or more frequently if events or
changes in circumstances indicate that it might be impaired and is carried at cost less accumulated
impairment losses. Impairment losses are taken to profit or loss and are not subsequently reversed.
Key money
The Group\u2019s other intangible asset pertains to key money. This represents expenditure associated
with acquiring existing operating lease agreements for shops where there is an active market, or the
shop is ready for its intended use.
The amortisation of key money is calculated on the straight-line method to write off the cost of each
asset to its residual value over its estimated useful life of 2-14 years.
Intellectual Property
The \u00a0intellectual \u00a0property \u00a0of \u00a0the \u00a0Company \u00a0pertains \u00a0to \u00a0a \u00a0trademark. \u00a0This \u00a0intangible \u00a0asset \u00a0is \u00a0not
amortised \u00a0but \u00a0is \u00a0tested \u00a0annually \u00a0for \u00a0impairment, \u00a0or \u00a0more \u00a0frequently \u00a0if \u00a0events \u00a0or \u00a0changes \u00a0in
circumstances indicate that it might be impaired. The asset is carried at cost less impairment losses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011642": { "value": "
Goodwill and suppliers\u2019 agreements\u00a0
Goodwill and suppliers\u2019 agreements arise on the acquisition of a business. These intangible assets
are not amortised. Instead, these are tested annually for impairment, or more frequently if events or
changes in circumstances indicate that it might be impaired and is carried at cost less accumulated
impairment losses. Impairment losses are taken to profit or loss and are not subsequently reversed.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011575": { "value": "MATERIAL ACCOUNTING POLICY INFORMATION - continued\u00a0
Leases
IFRS 16 requires an entity to assess whether a contract is, or contains, a lease at the inception date.
A contract is, or contains, a lease if the contract conveys the right to control the use of an identified
asset for a period of time in exchange for a consideration. Leases are recognised as a right-of-use
asset and a corresponding liability at the commencement date, being the date at which the leased
asset is available for use by the Group.
Right-of-use asset\u00a0
The Group recognises right-of-use assets at the commencement date of the lease (i.e. the date the
underlying \u00a0asset \u00a0is \u00a0available \u00a0for \u00a0use). \u00a0Right-of-use \u00a0assets \u00a0are \u00a0measured \u00a0at \u00a0cost, \u00a0less\u00a0\u00a0any
accumulated \u00a0depreciation \u00a0and \u00a0impairment \u00a0losses, \u00a0and \u00a0adjusted \u00a0for \u00a0any \u00a0remeasurement \u00a0of \u00a0lease
liabilities. The cost of right-of-use assets includes the amount of\u00a0lease liabilities recognised, initial
direct costs incurred, and lease payments made at or before the commencement date less any lease
incentives received.
Right-of-use assets are depreciated on a straight-line basis over the shorter\u00a0of\u00a0the lease term and
the estimated useful lives of the assets. If ownership of the leased asset transfers to the Group at
the \u00a0end \u00a0of the \u00a0lease \u00a0term\u00a0\u00a0or \u00a0the cost \u00a0reflects \u00a0the \u00a0exercise \u00a0of\u00a0a \u00a0purchase \u00a0option, depreciation is
calculated using the estimated useful life of\u00a0the asset. The right-of-use assets are also subject to
impairment.
Lease liabilities
At the \u00a0commencement \u00a0date \u00a0of \u00a0the lease, \u00a0the \u00a0Group \u00a0recognises \u00a0lease \u00a0liabilities measured \u00a0at \u00a0the
present value of lease payments to be made over the lease term and discounted at the Group\u2019s
incremental borrowing rate of five percent (5%). The lease payments include fixed payments less
any lease incentives receivable, variable lease payments that depend on an index or a rate, and
amounts expected to be paid under residual value guarantees. The lease payments also include the
exercise price of a purchase option reasonably certain to be exercised by the Group and payments
of penalties for terminating the lease, if the lease term reflects the Group exercising the option to
terminate. Variable \u00a0lease \u00a0payments \u00a0that \u00a0do not depend \u00a0on \u00a0an index or \u00a0a \u00a0rate \u00a0are \u00a0recognised \u00a0as\u00a0
expenses in the period in which the event or condition that triggers the payment occurs.
Lease payments on short-term leases (i.e. leases that have a lease term of 12 months or less from
the commencement date and do not contain a purchase option) and leases of low value assets are
recognised as an expense on a straight-line basis over the lease term.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011576": { "value": "
Investment in subsidiaries
Subsidiaries are all those entities over which the Company has control, i.e., when the Company is
exposed to, or has rights to, variable returns from its involvement with the entity and has the ability
to affect those returns through its power to direct the activities of the entity.
Investment in subsidiaries are initially recognised\u00a0at cost, being the fair value of the consideration\u00a0
given, including acquisition costs and are subsequently carried at cost less accumulated impairment
losses, \u00a0if \u00a0any. \u00a0Dividend \u00a0income \u00a0is \u00a0recognised\u00a0\u00a0when \u00a0the \u00a0Company\u2019s \u00a0right \u00a0to \u00a0receive \u00a0payment \u00a0is
established.
Provisions are\u00a0recorded where, in the\u00a0opinion of the directors, there\u00a0is an impairment in value. Where
there has been an impairment in the value of an investment, it is recognised\u00a0as an expense in the\u00a0
period in which the diminution is identified.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011617": { "value": "MATERIAL ACCOUNTING POLICY INFORMATION - continued\u00a0
Investment in associate
Associates are entities over which\u00a0the Company has significant influence. Significant influence is the
power to participate in the financial and operating policy decisions of the investee but is not control
or joint control over those policies.
Investments in associates are initially recognised at cost, including transaction costs. Subsequently,
investments in associates are accounted for using the equity method, that is, the carrying amount is
increased \u00a0or \u00a0decreased \u00a0to\u00a0\u00a0recognise\u00a0\u00a0the \u00a0Company\u2019s \u00a0share \u00a0of \u00a0the\u00a0\u00a0profit \u00a0or\u00a0\u00a0loss \u00a0and \u00a0other
comprehensive income of the associate, adjusted where necessary to ensure consistency\u00a0with the
accounting policies of the Company.
When the Company\u2019s share of losses in an associate equals or exceeds its interest in the associate,
including any other unsecured receivables, the Company does not recognise further losses, unless
it has obligations or made payments on behalf of the associate.
The \u00a0Company \u00a0determines \u00a0whether \u00a0there \u00a0is \u00a0objective \u00a0evidence \u00a0that \u00a0the \u00a0investment \u00a0in \u00a0associate
undertaking is impaired. If there is such evidence, the Company calculates the amount of impairment
as the \u00a0difference \u00a0between\u00a0\u00a0the \u00a0recoverable \u00a0amount \u00a0of \u00a0the \u00a0associate \u00a0undertaking \u00a0and \u00a0its \u00a0carrying
value. The Company recognised the loss within the statement of comprehensive income.\u00a0
Gains \u00a0and \u00a0losses \u00a0arising \u00a0from \u00a0partial \u00a0disposals\u00a0\u00a0or \u00a0dilutions \u00a0in \u00a0investments \u00a0in\u00a0\u00a0associates \u00a0are\u00a0
recognised in profit or loss. \u00a0
Investments \u00a0in \u00a0associates \u00a0are \u00a0recognised \u00a0when \u00a0the \u00a0Company \u00a0loses \u00a0significant \u00a0influence. \u00a0Any
retained interest in the entity is remeasured at its fair value. The difference between the carrying
amount of the retained investment at the\u00a0date when significant\u00a0influence is lost and its fair value is
recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011577": { "value": "
Inventories\u00a0
Inventories are assets held for sale in the ordinary course of business. Inventories are carried at the
lower of cost and net realisable value (NRV). Cost is calculated using the first-in, first-out (FIFO)
method. The \u00a0inventory \u00a0costs \u00a0comprise \u00a0all costs\u00a0of\u00a0\u00a0purchase, cost of conversion \u00a0and other costs\u00a0
incurred in bringing the inventories\u00a0to their present location and condition. The NRV value represents
the estimated selling price in the ordinary course of business less the estimated costs of completion
and the costs to be incurred in marketing, selling and distribution.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011578": { "value": "
Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial
liability or equity instrument of another entity. Financial assets and financial liabilities are recognised
when the Company \u00a0and \u00a0the Group \u00a0become \u00a0a \u00a0party to the contractual \u00a0provisions of the\u00a0financial
instrument.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011624": { "value": "
Financial assets are\u00a0derecognised when the contractual rights to the cash flows from the financial
asset \u00a0expire, \u00a0or \u00a0when \u00a0the \u00a0financial \u00a0asset \u00a0and \u00a0all \u00a0substantial \u00a0risks\u00a0\u00a0and \u00a0rewards \u00a0are \u00a0transferred.\u00a0
Financial liabilities are derecognised when they are extinguished, discharged, cancelled or expired.
MATERIAL ACCOUNTING POLICY - continued\u00a0
Financial instruments - continued
Financial assets\u00a0
Financial assets are classified at initial recognition in accordance with how they are subsequently
measured, as follows:
\u2022 financial assets at amortised cost;\u00a0
\u2022 financial assets at fair value through other comprehensive income; and\u00a0
\u2022 financial assets at fair value through profit or loss.\u00a0
The Group and parent Company classifies its financial assets in the\u00a0amortised cost measurement
category. \u00a0The \u00a0classification \u00a0depends \u00a0on \u00a0the \u00a0entity\u2019s \u00a0business \u00a0model \u00a0for \u00a0managing \u00a0the \u00a0financial
assets and the contractual terms of the cash flows.
Financial assets at amortised cost\u00a0
Financial assets at amortised costs are financial assets that are held within the business model
whose objective is to collect contractual cash flows (\u201chold to collect\u201d) and the contractual terms
give rise to cash flows that are solely payments of principal and interest.\u00a0\u00a0
On initial recognition, financial assets at amortised cost are recognised at fair value plus transaction
costs that are directly attributable to \u00a0the acquisition of the financial asset. Discounting is omitted\u00a0
where \u00a0the \u00a0effect\u00a0\u00a0of \u00a0discounting \u00a0is \u00a0immaterial. \u00a0Trade \u00a0receivables \u00a0without \u00a0a \u00a0significant \u00a0financing\u00a0
component are measured at the transaction price as a practical expedient.
Financial assets at amortised cost are subsequently carried at amortised cost using the effective
interest method less impairment losses, if any. Gain or losses are recognised in profit or loss when
the asset is derecognised, modified, or impaired.
Financial assets are derecognised when the rights to receive cash flows have expired or have been
transferred and the group has transferred substantially all the risks\u00a0and rewards of ownership. When
there is no reasonable expectation of recovering part or all of a financial asset, its carrying value is
written off.
Provisions are\u00a0recorded where, in the\u00a0opinion of the directors, there\u00a0is an impairment in value. Where
there has been an impairment in the value of an investment, it is recognised as\u00a0an expense in the
period in which the diminution is identified.
The Company\u2019s financial assets under this classification include loans receivable, trade and other
receivables and cash and cash equivalents. \u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011625": { "value": "
Impairment of financial assets\u00a0
The Company\u00a0and the Group recognises an allowance for expected credit losses (ECLs) on financial
assets that are measured at amortised cost.
ECLs are based on the\u00a0difference between the contractual cash flows due in\u00a0accordance with the
contract and all the cash flows that the Company and the Group expect to receive, discounted at an
approximation \u00a0of \u00a0the \u00a0original \u00a0effective \u00a0interest \u00a0rate.\u00a0\u00a0The \u00a0resulting \u00a0impairment \u00a0allowance \u00a0is\u00a0
insignificant to the company\u2019s financial position and results.\u00a0
2.\u00a0\u00a0MATERIAL ACCOUNTING POLICY - continued\u00a0
Financial instruments - continued
Impairment of financial assets - continued\u00a0
ECLs are recognised in two stages. For credit exposures for which there has not been a significant
increase in credit risk since initial recognition, ECLs are provided for credit losses that result from
default \u00a0events \u00a0that \u00a0are \u00a0possible \u00a0within \u00a0the \u00a0next \u00a012-months \u00a0(12-month\u00a0\u00a0ECL). \u00a0For \u00a0those \u00a0credit
exposures for which there has been a significant increase in credit risk since initial recognition, a
loss \u00a0allowance\u00a0\u00a0is\u00a0\u00a0required \u00a0for \u00a0credit \u00a0losses \u00a0expected \u00a0over \u00a0the \u00a0remaining \u00a0life \u00a0of \u00a0the \u00a0exposure,
irrespective of the timing of the default (lifetime ECL).
For trade receivables, the group and the company apply the simplified approach permitted by IFRS
9, which requires expected lifetime losses\u00a0to be recognised from initial recognition of the receivables.
See note 17 and 28 for further details.
While cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the
identified impairment losses are insignificant.\u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011626": { "value": "
Financial liabilities
Financial liabilities are classified at initial recognition in accordance with how they are subsequently
measured as follows:
\u2022 financial liabilities at amortised cost; and\u00a0
\u2022 financial liabilities at fair value through profit or loss.\u00a0
The Company and the Group\u2019s financial liabilities are mainly financial liabilities at amortised cost.\u00a0
Financial liabilities at amortised cost
Financial liabilities at amortised cost are initially recognised at fair value, net of transaction cost and
are subsequently measured\u00a0at\u00a0amortised cost using the effective interest method. All interest-related
charges under the interest amortisation process are recognised in profit or loss.
The group derecognises a financial liability from its statement of financial position when the obligation
specified in the contract or arrangement is discharged, is cancelled or expires. On derecognition, the
difference \u00a0between \u00a0the \u00a0carrying \u00a0amount \u00a0of \u00a0the \u00a0financial \u00a0liability \u00a0(or \u00a0part \u00a0of \u00a0a \u00a0financial \u00a0liability)
extinguished \u00a0or \u00a0transferred \u00a0to \u00a0another \u00a0party\u00a0\u00a0and \u00a0the \u00a0consideration \u00a0paid, \u00a0including \u00a0any \u00a0non-cash
assets transferred or liabilities assumed, are recognised in profit or loss.
The Company\u2019s financial liabilities under this classification include bonds payable, and trade and
other payables.
The Group\u2019s financial liabilities under this classification include bonds payable, interest-bearing loans
and borrowings, lease liabilities and trade and other payables.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011627": { "value": "
Segment reporting
The \u00a0operations \u00a0of\u00a0\u00a0the \u00a0Group \u00a0determines \u00a0and \u00a0presents \u00a0segments \u00a0based \u00a0on\u00a0\u00a0the \u00a0information \u00a0that\u00a0
internally is provided to the Board of Directors, which is the Group\u2019s chief operating decision maker
in \u00a0accordance \u00a0with \u00a0the\u00a0\u00a0requirements \u00a0of\u00a0\u00a0IFRS \u00a08\u00a0\u00a0\u2018Operating \u00a0Segments\u2019.\u00a0\u00a0The \u00a0operating \u00a0segments
consist of three segments, retailing of food and beverages, importation of food and beverages items
for the outlets and the provision of services.
MATERIAL ACCOUNTING POLICY - continued
Segment reporting - continued
An operating segment is a component of the Group that engages in business activities from which it
may earn revenues and incur expenses, including revenues under The Convenience Shop brand,
and expenses that relate to transactions with any of the Group\u2019s other components, and for which
discrete \u00a0financial \u00a0information \u00a0is \u00a0available. \u00a0The \u00a0Group \u00a0operates \u00a0a \u00a0single \u00a0operating \u00a0segment
comprising \u00a0its \u00a0retail \u00a0convenience \u00a0store \u00a0network \u00a0operating \u00a0under \u00a0The \u00a0Convenience \u00a0Shop \u00a0brand,
together with related support services. The results\u00a0of the operating\u00a0segment are reviewed by the
Board of\u00a0Directors on a regular basis to assess performance and to make decisions regarding the
allocation of resources. Performance is assessed primarily on an outlet-by-outlet basis, as revenue
is largely driven by customer transactions across the Group\u2019s retail outlets in the local market.\u00a0\u00a0\u00a0
The operating segments relating to importation and the provision of services do not meet any of the
quantitative thresholds laid out in the relevant accounting standards to be considered reportable, and
separately \u00a0disclosed. \u00a0Furthermore, \u00a0management \u00a0believes \u00a0that \u00a0these \u00a0operating \u00a0segments \u00a0can \u00a0be\u00a0
aggregated with the retailing of food and beverage items operating segment given that \u00a0the three
operating segments have similar economic characteristics and share a majority of\u00a0the aggregation
criteria laid out in IFRS 8 Operating Segments. The aggregated financial performance of the three
segments is represented in the Consolidated Statement of Comprehensive Income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011579": { "value": "CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS
The \u00a0preparation \u00a0of\u00a0\u00a0financial \u00a0statements \u00a0in \u00a0conformity \u00a0with \u00a0IFRS\u00a0\u00a0as \u00a0adopted\u00a0\u00a0by \u00a0the \u00a0EU \u00a0requires
management to make judgements, estimates and assumptions that affect the application of policies
and reported amounts of assets and liabilities, income and expenses. The directors have considered
the \u00a0development, \u00a0selection \u00a0and \u00a0disclosure \u00a0of \u00a0the \u00a0Company\u2019s \u00a0critical \u00a0accounting \u00a0policies \u00a0and
estimates \u00a0and \u00a0the \u00a0application \u00a0of \u00a0these \u00a0policies \u00a0and \u00a0estimates. \u00a0Estimates \u00a0and \u00a0judgements \u00a0are
continually evaluated and are based on\u00a0historical and other factors, including expectations of future
events that are believed to be reasonable under the circumstances.
In the opinion of the Company\u2019s directors,\u00a0except for the matters disclosed below,\u00a0the accounting
estimates \u00a0and \u00a0judgements\u00a0\u00a0made \u00a0in \u00a0the \u00a0course \u00a0of \u00a0preparing \u00a0these \u00a0financial \u00a0statements\u00a0\u00a0are \u00a0not
difficult, \u00a0subjective \u00a0or \u00a0complex \u00a0to \u00a0a \u00a0degree \u00a0which \u00a0would \u00a0warrant \u00a0their \u00a0disclosure \u00a0in \u00a0terms \u00a0of \u00a0the\u00a0
requirements of IAS 1 Presentation of Financial Statements, except for the matters described below.
Business combinations
As discussed in Note 2, the Group accounted for acquisitions in accordance with IFRS 3 Business
Combinations. The purchase consideration was based on the book value of the assets and liabilities
of the acquired business. The directors have assessed and agreed that this is representative of the
fair value, hence no adjustment was deemed necessary.
Impairment assessment of intangible assets with indefinite useful lives
The \u00a0Group \u00a0tests \u00a0annually, \u00a0or \u00a0more \u00a0frequently \u00a0if \u00a0events \u00a0or \u00a0changes \u00a0in \u00a0circumstances \u00a0indicate
impairment, \u00a0whether\u00a0\u00a0goodwill \u00a0and \u00a0suppliers\u2019 \u00a0agreements \u00a0have\u00a0\u00a0suffered \u00a0any \u00a0impairment,\u00a0\u00a0in
accordance with the accounting policy stated in Note 2.
The recoverable amounts of cash-generating units have been determined based on value-in-use
calculations. These calculations require the use of assumptions, including estimated discount rates
based on the current cost of capital and growth rates of the estimated future cash flows.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011580": { "value": "REVENUE\u00a0
\u00a0\u00a0\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Dividend income
-
-
-
923,076
Royalty fee income
-
-
956,537
865,707
Sale of goods
48,327,097
42,167,731
-
-
Fees, commissions and other
revenue
4,623,626
4,211,035
-
-
52,950,723\u00a0
46,378,766
956,537
1,788,783
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011632": { "value": "
5.\u00a0\u00a0OPERATING PROFIT\u00a0
The operating profit is stated after charging:\u00a0
\u00a0\u00a0\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Employee benefit expense (Note 6)\u00a0
8,577,887\u00a0
5,778,669
-
-
Directors\u2019 remuneration\u00a0
289,507
267,685
42,894
41,904
Auditors\u2019 remuneration\u00a0
- \u00a0Statutory audit\u00a0
50,000
41,200
17,000
16,000
- \u00a0Tax compliance services
3,100
3,100
600\u00a0
600\u00a0
- \u00a0Other non-assurance services\u00a0
1,500
1,500
1,500
1,500
- \u00a0Other assurance services\u00a0
4,500
4,500
4,500
4,500
Cost of sales
37,959,684
33,009,472
-
-
Subcontracted labour
805,478
1,792,386
-
-
Provision on impairment of
receivables and loans receivable
46,592
20,866
347,756
261,639
Depreciation of property, plant and
equipment (Note 11)\u00a0
\u00a0
1,108,712
911,107
-
-
Depreciation of right of use asset
(Note 13)\u00a0
1,413,020
1,257,587
-
-
Amortisation of intangible assets
(Note 12)
165,256
141,232
-
-
During \u00a0the \u00a0year,\u00a0employees\u2019 remuneration \u00a0amounting \u00a0to \u00a0\u20ac111,620 \u00a0(2024: \u00a0Nil) were \u00a0capitalised
within, property, plant and equipment. No director's remuneration were capitalised in 2025 (2024:
\u20ac46,697)\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011631": { "value": "
5.\u00a0\u00a0OPERATING PROFIT\u00a0
The operating profit is stated after charging:\u00a0
\u00a0\u00a0\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Employee benefit expense (Note 6)\u00a0
8,577,887\u00a0
5,778,669
-
-
Directors\u2019 remuneration\u00a0
289,507
267,685
42,894
41,904
Auditors\u2019 remuneration\u00a0
- \u00a0Statutory audit\u00a0
50,000
41,200
17,000
16,000
- \u00a0Tax compliance services
3,100
3,100
600\u00a0
600\u00a0
- \u00a0Other non-assurance services\u00a0
1,500
1,500
1,500
1,500
- \u00a0Other assurance services\u00a0
4,500
4,500
4,500
4,500
Cost of sales
37,959,684
33,009,472
-
-
Subcontracted labour
805,478
1,792,386
-
-
Provision on impairment of
receivables and loans receivable
46,592
20,866
347,756
261,639
Depreciation of property, plant and
equipment (Note 11)\u00a0
\u00a0
1,108,712
911,107
-
-
Depreciation of right of use asset
(Note 13)\u00a0
1,413,020
1,257,587
-
-
Amortisation of intangible assets
(Note 12)
165,256
141,232
-
-
During \u00a0the \u00a0year,\u00a0employees\u2019 remuneration \u00a0amounting \u00a0to \u00a0\u20ac111,620 \u00a0(2024: \u00a0Nil) were \u00a0capitalised
within, property, plant and equipment. No director's remuneration were capitalised in 2025 (2024:
\u20ac46,697)\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011630": { "value": "
5.\u00a0\u00a0OPERATING PROFIT\u00a0
The operating profit is stated after charging:\u00a0
\u00a0\u00a0\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Employee benefit expense (Note 6)\u00a0
8,577,887\u00a0
5,778,669
-
-
Directors\u2019 remuneration\u00a0
289,507
267,685
42,894
41,904
Auditors\u2019 remuneration\u00a0
- \u00a0Statutory audit\u00a0
50,000
41,200
17,000
16,000
- \u00a0Tax compliance services
3,100
3,100
600\u00a0
600\u00a0
- \u00a0Other non-assurance services\u00a0
1,500
1,500
1,500
1,500
- \u00a0Other assurance services\u00a0
4,500
4,500
4,500
4,500
Cost of sales
37,959,684
33,009,472
-
-
Subcontracted labour
805,478
1,792,386
-
-
Provision on impairment of
receivables and loans receivable
46,592
20,866
347,756
261,639
Depreciation of property, plant and
equipment (Note 11)\u00a0
\u00a0
1,108,712
911,107
-
-
Depreciation of right of use asset
(Note 13)\u00a0
1,413,020
1,257,587
-
-
Amortisation of intangible assets
(Note 12)
165,256
141,232
-
-
During \u00a0the \u00a0year,\u00a0employees\u2019 remuneration \u00a0amounting \u00a0to \u00a0\u20ac111,620 \u00a0(2024: \u00a0Nil) were \u00a0capitalised
within, property, plant and equipment. No director's remuneration were capitalised in 2025 (2024:
\u20ac46,697)\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011629": { "value": "OPERATING PROFIT\u00a0
The operating profit is stated after charging:\u00a0
\u00a0\u00a0\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Employee benefit expense (Note 6)\u00a0
8,577,887\u00a0
5,778,669
-
-
Directors\u2019 remuneration\u00a0
289,507
267,685
42,894
41,904
Auditors\u2019 remuneration\u00a0
- \u00a0Statutory audit\u00a0
50,000
41,200
17,000
16,000
- \u00a0Tax compliance services
3,100
3,100
600\u00a0
600\u00a0
- \u00a0Other non-assurance services\u00a0
1,500
1,500
1,500
1,500
- \u00a0Other assurance services\u00a0
4,500
4,500
4,500
4,500
Cost of sales
37,959,684
33,009,472
-
-
Subcontracted labour
805,478
1,792,386
-
-
Provision on impairment of
receivables and loans receivable
46,592
20,866
347,756
261,639
Depreciation of property, plant and
equipment (Note 11)\u00a0
\u00a0
1,108,712
911,107
-
-
Depreciation of right of use asset
(Note 13)\u00a0
1,413,020
1,257,587
-
-
Amortisation of intangible assets
(Note 12)
165,256
141,232
-
-
During \u00a0the \u00a0year,\u00a0employees\u2019 remuneration \u00a0amounting \u00a0to \u00a0\u20ac111,620 \u00a0(2024: \u00a0Nil) were \u00a0capitalised
within, property, plant and equipment. No director's remuneration were capitalised in 2025 (2024:
\u20ac46,697)\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011628": { "value": "OPERATING PROFIT\u00a0
The operating profit is stated after charging:\u00a0
\u00a0\u00a0\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Employee benefit expense (Note 6)\u00a0
8,577,887\u00a0
5,778,669
-
-
Directors\u2019 remuneration\u00a0
289,507
267,685
42,894
41,904
Auditors\u2019 remuneration\u00a0
- \u00a0Statutory audit\u00a0
50,000
41,200
17,000
16,000
- \u00a0Tax compliance services
3,100
3,100
600\u00a0
600\u00a0
- \u00a0Other non-assurance services\u00a0
1,500
1,500
1,500
1,500
- \u00a0Other assurance services\u00a0
4,500
4,500
4,500
4,500
Cost of sales
37,959,684
33,009,472
-
-
Subcontracted labour
805,478
1,792,386
-
-
Provision on impairment of
receivables and loans receivable
46,592
20,866
347,756
261,639
Depreciation of property, plant and
equipment (Note 11)\u00a0
\u00a0
1,108,712
911,107
-
-
Depreciation of right of use asset
(Note 13)\u00a0
1,413,020
1,257,587
-
-
Amortisation of intangible assets
(Note 12)
165,256
141,232
-
-
During \u00a0the \u00a0year,\u00a0employees\u2019 remuneration \u00a0amounting \u00a0to \u00a0\u20ac111,620 \u00a0(2024: \u00a0Nil) were \u00a0capitalised
within, property, plant and equipment. No director's remuneration were capitalised in 2025 (2024:
\u20ac46,697)\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011634": { "value": "EMPLOYEE BENEFIT EXPENSE
Employee benefit expense incurred during the year were as follows:
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Salaries and wages
8,082,217
5,420,441
\u00a0
-
-
Social security costs
480,943
322,611
-
-
Maternity fund contribution
14,727
35,617
-
-
8,577,887
5,778,669
-
-
The average number of persons employed by the Group and the Company during the year were 329
and 6 respectively (2024: 298 employees for the Group and 6 for the Company). The non-executive
directors received their remuneration from the Company.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011633": { "value": "EMPLOYEE BENEFIT EXPENSE
Employee benefit expense incurred during the year were as follows:
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Salaries and wages
8,082,217
5,420,441
\u00a0
-
-
Social security costs
480,943
322,611
-
-
Maternity fund contribution
14,727
35,617
-
-
8,577,887
5,778,669
-
-
The average number of persons employed by the Group and the Company during the year were 329
and 6 respectively (2024: 298 employees for the Group and 6 for the Company). The non-executive
directors received their remuneration from the Company.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011635": { "value": "OTHER INCOME
\u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Group\u00a0
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Commission income
78,889
75,839
-
-
Rental income
596,107
442,621
-
-
Government grants
32,786
-
-
-
Other income
155,416
152,524
-
7,472
Management fee
-
-
60,000
60,000
863,198
670,984
60,000
67,472
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011636": { "value": "FINANCE COSTS
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Interest expense on bonds payable
(Note 19)
250,000
250,000
250,000
250,000
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Interest expense on bank loan \u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Note 19)\u00a0
140,356
79,666
-
-
Interest expense on lease liabilities
(Note 22)
794,297
642,492
-
-
Other interest and financing
expenses
2,050\u00a0
624\u00a0
674\u00a0
608\u00a0
1,186,703
972,782
250,674\u00a0
250,608
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011637": { "value": "FINANCE INCOME
\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Interest income from loans receivable
(Note 15)
-
-
224,346
318,500
-
-
224,346
318,500
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011581": { "value": "TAX EXPENSE\u00a0
The tax charged to profit or loss comprised of the following:
\u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Current tax charge
419,515
406,300
-
186,700
Deferred tax credit
(268,764)
(124,113)
-
-
150,751
282,187
-
186,700
TAX EXPENSE\u00a0\u2013 continued
The tax on the Group and the Company\u2019s profit before tax differs\u00a0from the theoretical tax charge that
would arise using the applicable tax rate in Malta of 35% as follows:
\u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Group\u00a0
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Profit before tax
1,067,833\u00a0
1,637,637
678,330
1,333,429
Tax on profit at 35%
373,742
573,173
237,416
466,700
Non-deductible expenses
(29,616)
31,405
-
-
Difference between tax base and
carrying amounts of property, plant
and equipment
(13,806)
154\u00a0
-
-
Intangible assets amortisation tax
benefit
(280,000)
(280,000)
(280,000)
(280,000)
Income not subject to tax
(1,648)
(7,518)
-
-
Absorbed capital allowances
(12,137)
(1,006)
-
-
Unabsorbed capital allowances
74,078
44,707
12,442
-
Tax losses surrendered to group
undertaking
-
-
-
-
Doubtful debts
-
-
30,142\u00a0
-
Other differences between accounting
and tax deductible items of
expenditure
40,138
(78,728)
-
-
150,751\u00a0
282,187
-\u00a0
186,700
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011582": { "value": "
Deferred income taxes are calculated on all temporary differences under the liability method and are
measured at the tax rates that are expected to apply to the period when the asset is realised or the
liability is settled based on tax rates (and tax laws) that have been enacted by the end of the reporting
period. The principal tax rate used is 35% (2024: 35%). The movement on the deferred tax account
is as follows:
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
At the beginning of the year
319,687
195,573
-
-
Credited to profit or loss
268,764
124,114
-
-
At the end of year
588,451
319,687
-
-
TAX EXPENSE - continued
The balance as at 31 December represents:
\u00a0
Group
Company
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Tax effect on temporary differences arising
from:
- \u00a0Differences between tax base and
carrying amounts of fixed assets
(284,292)
(317,219)
-
-
- \u00a0Difference arising from leases\u00a0
576,491
556,534
-
-
- \u00a0Provision on doubtful debts
34,450
13,422
-
-
- \u00a0Unabsorbed capital allowances\u00a0
217,104
66,949
-
-
- \u00a0Unutilised tax losses\u00a0
1,890
-
-
-
- \u00a0Group loss relief\u00a0
42,808
-
-
-
588,451
319,686
-
-
Deferred \u00a0taxation \u00a0is \u00a0principally \u00a0composed \u00a0of \u00a0deferred \u00a0tax \u00a0assets \u00a0and \u00a0liabilities\u00a0\u00a0which \u00a0are \u00a0to \u00a0be
recovered and settled after more than twelve months.
As at 31 December 2025, the Group had a potential deferred tax asset of \u20ac588,451 (2024: \u20ac319,686)
emanating from unabsorbed capital allowances, unutilised tax losses and differences in the carrying\u00a0
amount and tax base of fixed assets\u00a0relating to two of the group companies. This amount has not
been recognised in the statement of financial position since the directors do not consider it prudent to
recognise such asset.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011583": { "value": "PROPERTY, PLANT AND EQUIPMENT
\u00a0\u00a0\u00a0
THE GROUP
Improvements
to premises
Plant and
machinery
Office
equipment
Motor
vehicles
Assets under
construction
Total
\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u00a0
Cost
As at 1 January 2024
3,834,792
2,603,943
1,538,668
82,859
320,648
8,380,910
Additions and commissioned
assets
1,109,782
613,184
530,785
-
(313,560)
1,940,191
Disposals
(84)
-
(1,572)
-
-
(1,656)
Balance at 31 December 2024\u00a0
4,944,490\u00a0
3,217,127\u00a0
2,067,881\u00a0
82,859\u00a0
7,088\u00a0
10,319,445
Accumulated depreciation\u00a0
As at 1 January 2024\u00a0
(2,110,962)
(1,225,113)
(941,710)
(51,201)
-
(4,328,986)
Depreciation
(400,460)
(260,775)
(239,888)
(9,984)
-
(911,107)
Release on disposal
25\u00a0
-
970\u00a0
-
-
995\u00a0
Balance at 31 December 2024\u00a0
(2,511,397)\u00a0
(1,485,888)\u00a0
(1,180,628)\u00a0
(61,185)\u00a0
-\u00a0
(5,239,098)
Carrying amount
At 31 December 2024
2,433,093
1,731,239
887,253
21,674
7,088
5,080,347
PROPERTY, PLANT AND EQUIPMENT - continued
THE GROUP
Improvements
to premises
Plant and
machinery
Office
equipment
Motor
vehicles
Asset under
construction
Total
\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u00a0
Cost
As at 1 January 2025
4,944,490
3,217,127
2,067,881
82,859
7,088
10,319,445
Additions and commissioned
assets
564,202
549,435
736,415
48,604
453,906\u00a0
2,352,562\u00a0
Assets put into use
7,088\u00a0
-
-
-
(7,088)
-
Balance at 31 December 2025
5,515,780
3,766,562
2,804,296
131,463
453,906
12,672,007\u00a0
Accumulated depreciation
As at 1 January 2025
(2,511,397)
(1,485,888)
(1,180,628)
(61,185)
-
(5,239,098)
Depreciation
(468,310)
(296,837)
(335,125)
(8,440)
-
(1,108,712)
Balance at 31 December 2025
(2,979,707)
(1,782,725)
(1,515,753)
(69,625)
-
(6,347,810)
Carrying amount
At 31 December 2025
2,536,073\u00a0
1,983,837
1,288,543
61,838
453,906
6,324,197\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011584": { "value": "INTANGIBLE ASSETS
THE GROUP
Goodwill
Suppliers
agreements
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Intellectual\u00a0
Property
Key
money
Total
\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u00a0
Cost
As at 1 January 2024\u00a0
5,124,870
3,099,647
4,000,000
1,744,950
13,969,467
Additions
-
-
-
370,000
370,000
Balance at 31 December 2024
5,124,870
3,099,647
4,000,000
2,114,950
14,339,467
Accumulated amortisation
As at 1 January 2024
-
-
-
(475,790)
(475,790)
Amortisation
-
-
-
(141,232)
(141,232)
Balance at 31 December 2024
-
-
-
(617,022)
(617,022)
Carrying amount
At 31 December 2024
5,124,870
3,099,647
4,000,000
1,497,928
13,722,445
INTANGIBLE ASSETS - continued\u00a0
THE GROUP
Goodwill
Suppliers
agreements
Intellectual
property
Key money
Total
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Cost
As at 1 January 2025\u00a0
5,124,870
3,099,647
4,000,000
2,114,950
14,339,467
Additions
-
-
24,525
375,000
399,525
Balance at 31 December 2025
5,124,870
3,099,647
4,024,525\u00a0
2,489,950\u00a0
14,738,992\u00a0
Accumulated amortisation
As at 1 January 2025
-
-
-
(617,022)
(617,022)
Amortisation
-
-
-
(165,256)
(165,256)
Balance at 31 December 2025
-
-
-
(782,278)
(782,278)
Carrying amount
At 31 December 2025
5,124,870
3,099,647
4,024,525\u00a0
1,707,672\u00a0
13,956,714\u00a0
INTANGIBLE ASSETS - continued\u00a0
THE COMPANY
Intellectual
property
\u00a0
\u20ac\u00a0
\u00a0
Cost and carrying amount
As at 31 December 2024
4,000,000
Additions
24,525
As at 31 December 2025\u00a0
4,024,525
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011868": { "value": "RIGHT OF USE ASSETS
The Group leases several properties which it operates as retail outlets. The \u00a0leases have various\u00a0
commencement \u00a0dates \u00a0and \u00a0terms \u00a0ranging \u00a0from \u00a01 \u00a0to \u00a020\u00a0\u00a0years. \u00a0Lease \u00a0payments \u00a0are \u00a0subject \u00a0to
escalations.
The Group also has leases which it uses as a warehouse and an office space. The term of the lease
is \u00a08 \u00a0years \u00a0and \u00a011 \u00a0months \u00a0commencing \u00a0on \u00a01 \u00a0September \u00a02018. \u00a0Lease \u00a0payments\u00a0\u00a0are \u00a0subject \u00a0to
escalation of 3% every four years starting on 1 May 2019.\u00a0
The Group also has leases which it uses as its head office. The term of the lease is of 15 years
commencing from 1 July 2023. Lease payments are subject to escalations
THE GROUP
Total
\u00a0
\u20ac\u00a0
Cost
As at 1 January 2024
14,886,541
Additions
1,595,405
Closure of outlets\u00a0
(273,250)
Balance at 31 December 2024
16,208,696
Accumulated depreciation\u00a0
As at 1 January 2024\u00a0
(4,081,419)
Depreciation\u00a0
(1,257,587)
Closure of outlets
135,667
Balance at 31 December 2024
(5,203,339)
Carrying amount
At 31 December 2024
11,005,357
THE GROUP
Total
\u00a0
\u20ac\u00a0
Cost
As at 1 January 2025
16,208,696
Additions
5,956,247
Closure of outlets
(68,848)
Balance at 31 December 2025
22,096,095
Accumulated depreciation
As at 1 January 2025
(5,203,339)
Depreciation
(1,413,020)
Closure of outlets
38,760
Balance at 31 December 2025
(6,577,599)
Carrying amount
At 31 December 2025
15,518,496
LEASE LIABILITIES
\u00a0
Group
2025
2024
\u20ac\u00a0
\u20ac\u00a0
Current
1,227,779
972,500
Non-current
16,415,321
11,706,062
\u00a0
17,643,100
12,678,562
Group
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
Gross lease payments
Due after more than five years
13,224,647
8,983,524
Due after one year but within five years
8,523,761
6,346,902
\u00a0\u00a0Due within one year \u00a0
2,108,975
1,606,596
23,857,383
16,937,022
\u00a0\u00a0Discounting\u00a0
(6,214,283)
(4,258,460)
17,643,100
12,678,562
The\u00a0carrying amount of lease liabilities recognised during the year is as follows:\u00a0
Group
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
Opening balance
12,678,562
12,107,534
Additions
5,956,249
1,595,405
Release on disposals
(36,064)
(159,061)
Interest
794,297
642,492
\u00a0\u00a0\u00a0\u00a0\u00a0Lease payments
(1,749,944)\u00a0
(1,507,808)
17,643,100
12,678,562
The following are the amounts recognised in profit or loss relating to leases:
Group
2025
2024
\u20ac\u00a0
\u20ac\u00a0
Interest expense (Note 8)
794,297
642,492
Depreciation expense (Note 5)
1,413,020\u00a0
1,257,587\u00a0
\u00a0
2,207,317\u00a0
1,900,079\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011586": { "value": "INVESTMENT IN SUBSIDIARIES
Company
2025
2024
2025
2024
% of
shares
held
% of
shares
held
\u20ac\u00a0
\u20ac\u00a0
At cost:
The Convenience Shop Limited
(Note i)
100\u00a0
100\u00a0
200,000
200,000
The Convenience Shop for Puttinu
Cares Limited (Note ii)
99\u00a0
99\u00a0
1,199
1,199
The Convenience Shop (Management)
Limited (Note iii)
100\u00a0
100\u00a0
50,000
50,000
Daily Retail Challenges (Note iv)
80\u00a0
80\u00a0
960\u00a0
960\u00a0
Aynic & Co Limited (Note v)
100\u00a0
100\u00a0
67,988
67,988
Seafront Express Limited (Note vi)
50\u00a0
50\u00a0
1,688
1,688
321,835
321,835\u00a0INVESTMENT IN SUBSIDIARIES - continued
During the year, the Company held the following investments:
i.\u00a0\u00a0200,000 ordinary shares with a nominal value of\u00a0\u20ac1 each\u00a0of which, \u20ac101,200 were acquired
on subscription and the remaining\u00a0\u20ac98,800 was capitalised as a capital contribution.
ii.\u00a0\u00a01,199 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac1,199.\u00a0
iii. \u00a050,000 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac50,000.
iv. \u00a0960 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac960.\u00a0
v.\u00a0\u00a0100,000 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac67,988.\u00a0
vi. \u00a0600 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac1,688. The\u00a0
Company \u00a0exercises \u00a0control \u00a0over \u00a0the \u00a0associate. \u00a0\u00a0\u00a0Thus, \u00a0it \u00a0is \u00a0treated \u00a0as \u00a0a \u00a0subsidiary \u00a0and\u00a0
therefore it is being consolidated at group level.
The following summarises the financial position and performance of the Company\u2019s subsidiaries as
at year ended 31 December 2024 and 31 December 2025:
31 December 2024
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Subsidiaries
Registered Office
Capital and
reserves
Profit/(loss)
for the year
\u20ac\u00a0
\u20ac\u00a0
The Convenience Shop
Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta
1,481,007
755,224
The Convenience Shop
for Puttinu Cares Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta \u00a0
72,110
31,361
The Convenience Shop
(Management) Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta \u00a0
1,508,671
(140,176)
Daily Retail Challenges
Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta\u00a0
(11,975)
62,741
Aynic & Co. Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta\u00a0
(721,578)
(206,749)
Seafront Express Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta
(58,424)
2,874INVESTMENT IN SUBSIDIARIES - continued
31 December 2025
Subsidiaries
Registered Office
Capital and
reserves
Profit/(loss)
for the year
\u20ac\u00a0
\u20ac\u00a0
The Convenience Shop
Limited \u00a0
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta
2,190,479\u00a0
709,469\u00a0
The Convenience Shop for
Puttinu Cares Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta\u00a0
74,805
2,694
The Convenience Shop
(Management) Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta\u00a0
1,170,982\u00a0
(361,463)\u00a0
Daily Retail Challenges
Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta\u00a0
50,625
62,600
Aynic & Co. Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta
(1,080,730)
(359,152)\u00a0
Seafront Express Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta
(55,949)
2,475
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011603": { "value": "\u00a0\u00a0INVESTMENT IN SUBSIDIARIES - continued
During the year, the Company held the following investments:
i.\u00a0\u00a0200,000 ordinary shares with a nominal value of\u00a0\u20ac1 each\u00a0of which, \u20ac101,200 were acquired
on subscription and the remaining\u00a0\u20ac98,800 was capitalised as a capital contribution.
ii.\u00a0\u00a01,199 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac1,199.\u00a0
iii. \u00a050,000 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac50,000.
iv. \u00a0960 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac960.\u00a0
v.\u00a0\u00a0100,000 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac67,988.\u00a0
vi. \u00a0600 ordinary shares with a nominal value of \u20ac1 each for a total consideration of \u20ac1,688. The\u00a0
Company \u00a0exercises \u00a0control \u00a0over \u00a0the \u00a0associate. \u00a0\u00a0\u00a0Thus, \u00a0it \u00a0is \u00a0treated \u00a0as \u00a0a \u00a0subsidiary \u00a0and\u00a0
therefore it is being consolidated at group level.
The following summarises the financial position and performance of the Company\u2019s subsidiaries as
at year ended 31 December 2024 and 31 December 2025:
31 December 2024
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Subsidiaries
Registered Office
Capital and
reserves
Profit/(loss)
for the year
\u20ac\u00a0
\u20ac\u00a0
The Convenience Shop
Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta
1,481,007
755,224
The Convenience Shop
for Puttinu Cares Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta \u00a0
72,110
31,361
The Convenience Shop
(Management) Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta \u00a0
1,508,671
(140,176)
Daily Retail Challenges
Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta\u00a0
(11,975)
62,741
Aynic & Co. Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta\u00a0
(721,578)
(206,749)
Seafront Express Limited
8, TCS Building, Triq Hal Luqa,
Qormi QRM 9072, Malta
(58,424)2,874", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011587": { "value": "LOANS RECEIVABLE
Company
2025
2024
\u20ac\u00a0
\u20ac\u00a0
Loans to subsidiaries
7,680,711\u00a0
7,522,091\u00a0
\u00a0\u00a0On 27 March 2019, the Company entered into a loan facility agreement with The Convenience Shop
Limited through which the balance of \u20ac4,900,000 was made available to the latter. An interest of
6.5% per annum accrued daily on the entire amount of the\u00a0Loan Facility and was repayable annually
in arrears. The utilised amounts were repayable on the expiration of the loan facility period i.e. the
maturity date of the\u00a0issued\u00a0bond or the early redemption date if this option \u00a0was exercised by the
lender. \u00a0The \u00a0interest \u00a0income \u00a0during \u00a0the \u00a0year \u00a0amounted \u00a0to \u00a0\u20ac224,346 \u00a0(2024: \u00a0\u20ac318,500). \u00a0On \u00a031
December 2024, the Company entered into an agreement superseding the\u00a0prior\u00a0loan agreement,
for a loan facility up to \u20ac4,000,000. The loan incurs an\u00a0interest of 3% per annum and is repayable
by not later than 31 December 2034. The outstanding balance as at 31 December 2025, net off
expected credit losses of \u20ac92,478 (2024: \u20ac46,698), amounted to \u20ac3,357,522 (2024: \u20ac3,575,424).
On 31 December 2024, the Company entered into an assignment agreement with The Convenience
Shop \u00a0Limited \u00a0and \u00a0The \u00a0Convenience \u00a0Shop \u00a0(Management) \u00a0Limited, \u00a0whereby \u00a0the \u00a0amount \u00a0of
\u20ac3,816,734 \u00a0receivable \u00a0from \u00a0The \u00a0Convenience \u00a0Shop \u00a0Limited \u00a0is \u00a0now \u00a0receivable \u00a0from \u00a0The
Convenience \u00a0Shop \u00a0(Management) \u00a0Limited. \u00a0On \u00a031 \u00a0December \u00a02024, \u00a0the \u00a0Company \u00a0entered \u00a0into
another loan facility agreement with The Convenience Shop (Management) Limited for an additional
loan facility up to \u20ac730,000.\u00a0The loans incur an interest of 3% per annum and are repayable by not
later than 31 December 2034. The outstanding balance as at 31 December 2025,\u00a0net of expected
credit losses of \u20ac97,858 (2024: \u20ac41,523), amounted to \u20ac3,552,853 (2024: \u20ac3,179,188).
15. LOANS RECEIVABLE - continued
On 31 December 2024 the Company entered into a loan facility agreement with Aynic & Co Limited
for a loan facility up to \u20ac1,500,000 of which the amount of \u20ac936,022 was utilised as at year-end. The
loan incurs an interest of 3% per annum and is repayable by not later than 31 December 2034. The
outstanding \u00a0balance \u00a0as \u00a0at \u00a031 \u00a0December \u00a02025 \u00a0net\u00a0of \u00a0expected \u00a0credit \u00a0losses \u00a0of\u00a0\u00a0\u20ac138,650 \u00a0(2024:
\u20ac168,544), amounted to \u20ac441,350 (2024: \u20ac767,479).
\u00a0\u00a0The Company\u2019s exposure to credit risk relating to loans receivable is disclosed in Note 28.\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011588": { "value": "INVENTORIES \u00a0
\u00a0
Group
2025
2024
\u20ac\u00a0
\u20ac\u00a0
Fast moving consumer goods
4,422,245
3,718,864
Consumables
41,383
64,971
Shop fittings
183,357
91,131
Stock provision
(148,199)
(77,736)
4,498,786\u00a0
3,797,230
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011604": { "value": "TRADE AND OTHER RECEIVABLES
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Trade receivables - third parties\u00a0\u00a0\u00a0\u00a0
(Note i)
1,392,811 \u00a0
1,470,553
-
-
Trade receivables - related parties
(Note i)
-
-
313,367
375,365
Prepayments
553,575
324,328
13,030
13,077
Deposits
243,570
250,632
-
-
VAT receivable
-
-
-
-
Other receivables
3,350,088\u00a0
3,128,026
83,364
217,610
Dividends receivable
-
-
-
500,000
Amounts owed by related parties
(Note ii)
943,368
291,691
39,308
39,308
Accrued income
296,000
-
-
-
6,779,412\u00a0
5,465,230
449,069
1,145,360
i.\u00a0\u00a0The Group\u2019s trade receivables are\u00a0stated net of expected credit losses of \u20ac45,007 (2024:
\u20ac18,342) and the Company\u2019s trade receivables are stated net of expected credit losses of\u00a0
\u20ac18,709 (2024: \u20ac4,874).\u00a0
ii.\u00a0\u00a0The \u00a0amounts \u00a0owed \u00a0by \u00a0related \u00a0parties \u00a0are \u00a0unsecured, \u00a0interest-free \u00a0and \u00a0have \u00a0no \u00a0fixed
repayment date.
iii.\u00a0\u00a0The Group\u2019s\u00a0and Company\u2019s exposure to credit and currency\u00a0risk and impairment losses\u00a0
relating to trade and other receivables is disclosed in Note 28.\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011589": { "value": "TRADE AND OTHER RECEIVABLES
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Trade receivables - third parties\u00a0\u00a0\u00a0\u00a0
(Note i)
1,392,811 \u00a0
1,470,553
-
-
Trade receivables - related parties
(Note i)
-
-
313,367
375,365
Prepayments
553,575
324,328
13,030
13,077
Deposits
243,570
250,632
-
-
VAT receivable
-
-
-
-
Other receivables
3,350,088\u00a0
3,128,026
83,364
217,610
Dividends receivable
-
-
-
500,000
Amounts owed by related parties
(Note ii)
943,368
291,691
39,308
39,308
Accrued income
296,000
-
-
-
6,779,412\u00a0
5,465,230
449,069
1,145,360
i.\u00a0\u00a0The Group\u2019s trade receivables are\u00a0stated net of expected credit losses of \u20ac45,007 (2024:
\u20ac18,342) and the Company\u2019s trade receivables are stated net of expected credit losses of\u00a0
\u20ac18,709 (2024: \u20ac4,874).\u00a0
ii.\u00a0\u00a0The \u00a0amounts \u00a0owed \u00a0by \u00a0related \u00a0parties \u00a0are \u00a0unsecured, \u00a0interest-free \u00a0and \u00a0have \u00a0no \u00a0fixed
repayment date.
iii.\u00a0\u00a0The Group\u2019s\u00a0and Company\u2019s exposure to credit and currency\u00a0risk and impairment losses\u00a0
relating to trade and other receivables is disclosed in Note 28.\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011605": { "value": "The Group\u2019s trade receivables are\u00a0stated net of expected credit losses of \u20ac45,007 (2024:
\u20ac18,342) and the Company\u2019s trade receivables are stated net of expected credit losses of\u00a0
\u20ac18,709 (2024: \u20ac4,874).\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011606": { "value": "SHARE CAPITAL
Group and Company
2025
2024
\u20ac\u00a0
\u20ac\u00a0
Authorised
625,000,000 ordinary shares of \u20ac0.16 each \u00a0
100,000,000
100,000,000
Issued and fully paid up\u00a0
30,800,000 ordinary shares of \u20ac0.16 each \u00a0
4,928,000\u00a0
4,928,000\u00a0
The ordinary shares carry identical voting rights at general meeting of the Group and Company,
are equally entitled to any distribution of dividends, and all classes of shares rank equally for any
residual assets of the Group and Company after the settlement of all liabilities in the event of the
winding up.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011590": { "value": "SHARE CAPITAL
Group and Company
2025
2024
\u20ac\u00a0
\u20ac\u00a0
Authorised
625,000,000 ordinary shares of \u20ac0.16 each \u00a0
100,000,000
100,000,000
Issued and fully paid up\u00a0
30,800,000 ordinary shares of \u20ac0.16 each \u00a0
4,928,000\u00a0
4,928,000\u00a0
The ordinary shares carry identical voting rights at general meeting of the Group and Company,
are equally entitled to any distribution of dividends, and all classes of shares rank equally for any
residual assets of the Group and Company after the settlement of all liabilities in the event of the
winding up.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011591": { "value": "BORROWINGS \u00a0\u00a0\u00a0
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Non-current
Bank loan (Note i)
2,053,399
1,259,876
-
-
Other Borrowings
83,333
-
9,389
-
Bonds payable (Note ii)
4,901,600
4,875,114
4,901,600
4,875,114
7,038,332
6,134,990
4,910,989
4,875,114
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Current
Bank loan (Note i)
562,063
411,734
-
-
Other Borrowings
16,667
-
1,878
-
Bank overdraft (Note iii)
694,083
250,695
-
-
1,272,813
662,429
1,878
-
BORROWINGS - continued\u00a0\u00a0\u00a0
i.\u00a0
THE GROUP
Original
Facility
Interest
Rate
Interest
Subsidy
Maturity
Amount
Drawn
Amount
Drawn
Balance
Balance
Security
\u20ac\u00a0
%\u00a0
%\u00a0
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
The Convenience Shop Limited\u00a0
Loan 1
210,000
5.40
-
31/05/2031
-
-
111,657
128,940
Secured by a general hypothec over the
Company\u2019s assets.\u00a0
Loan 2
750,000
3.50
-
30/11/2031
749,131
749,131
397,424
471,107
Secured by a general hypothec over the
Company\u2019s assets.\u00a0
Loan 3
437,600\u00a0
5.15
5.15
30/06/2027\u00a0
437,600
437,600
175,040
291,733
Secured by guarantees from related
parties and The Convenience Shop
(Holding) plc
Loan 4
400,000
5.65
-
30/09/2031
400,000
388,392
339,208
376,270
Secured by a pledge from The
Convenience Shop (Management)
Limited and guarantees from related
parties and third parties.
Loan 5
2,000,000
5.50
-
Secured by second general hypothec
over The Convenience Shop Limited
present and future assets.
A General hypothec over The
Convenience Shop Limited and The
Convenience Shop (Management)
Limited present and future assets
Guarantees from related parties and a
second pledge on The Convenience
Shop Limited business insurance policy
and on The Convenience Shop
(Management) premises.
Loan 5 - Tranche 1
29/02/2032
94,000
-
89,924
-
Loan 5 - Tranche 2\u00a0
29/02/2032
120,000
-
114,796
-
Loan 5 - Tranche 3\u00a0
29/02/2032
164,000
-
156,888
-
Loan 5 - Tranche 4\u00a0
30/06/2032
207,200
-
199,196
-
Loan 5 - Tranche 5\u00a0
31/08/2032
98,400
-
98,400
-
Loan 5 - Tranche 6
31/07/2032
116,000
-
116,000
-
Loan 5 - Tranche 7
31/07/2032
151,200
-
151,200
-
Loan 5 - Tranche 8
31/12/2032
241,600
-
241,600
-
Loan 5 - Tranche 9
31/01/2033
159,500
-
159,500
-
BORROWINGS - continued\u00a0\u00a0\u00a0
Original
Facility
Interest
Rate
Interest
Subsidy
Maturity
Amount
Drawn
Amount
Drawn
Balance
Balance
Security
\u20ac\u00a0
%
%
2025\u00a0
2024\u00a0
2025\u00a0
2024\u00a0
The Convenience Shop
(Management) Limited\u00a0
Loan 1\u00a0
312,400
5.15
5.15
30/04/2027
342,747
342,747
108,497
191,804
Secured by a pledge from The
Convenience Shop (Management)
Limited and guarantees from related
parties and third parties.
Loan 2
100,000
5.65
-
31/08/2031
99,813
84,703
83,187
80,445
Secured by a pledge over the insurance
business policy, support by guarantees
from related parties and The
Convenience Shop (Holding) plc.
Aynic & Co. Limited\u00a0
Loan 1
500,000
3.50
-
31/03/2027
-
-
72,945
131,311
Secured by a general hypothec over the
Company\u2019s assets, by general and
special hypothecs over assets of third
parties and by a pledge on insurance
policy.\u00a0
Total
4,710,000
3,381,191
2,002,573
2,615,462
1,671,610
BORROWINGS - continued\u00a0\u00a0\u00a0
ii.\u00a0\u00a0The Convenience Shop (Holding) plc issued bonds for an aggregate amount of \u20ac5,000,000\u00a0
during the period ended 31 December 2019. The Bonds are subject to interest at the rate of
5% per annum and are repayable in full upon maturity on 8 March 2029 unless previously re-
purchased and cancelled, or the Company exercises the\u00a0option to redeem all or any part of
the Bonds at their nominal value prior to the Redemption Date, between 8 March 2026 and 8
March 2029.
iii. \u00a0The \u00a0Convenience \u00a0Shop \u00a0Limited \u00a0has \u00a0an \u00a0overdraft \u00a0facility \u00a0of \u00a0\u20ac250,000 \u00a0(2024: \u00a0\u20ac250,000) \u00a0to\u00a0
finance working capital which is subject to 5.40% interest and is repayable on demand. The
Convenience Shop (Management) Limited has an overdraft facility of \u20ac500,000 (2024: Nil) to
finance the working capital which is subject to 5.50% interest and is repayable on demand.
iv. \u00a0The Group and Company\u2019s exposure to liquidity risk relating to loans is disclosed in Note 28.\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011592": { "value": "DIVIDENDS
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Gross of income tax
Ordinary shares dividend\u00a0
1,611,077
2,217,889
1,611,077
2,179,428
Net of income tax\u00a0
Ordinary shares dividend\u00a0
1,047,200
1,441,628
1,047,200
1,416,628
Net dividend per share
0.03
0.05\u00a0
0.03
0.05\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011607": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "shtag_12011593": { "value": "EARNINGS PER SHARE
Earnings per share is based on the profit for the financial year attributable to the ordinary equity
holders \u00a0of \u00a0The \u00a0Convenience \u00a0Shop \u00a0(Holding) \u00a0plc \u00a0divided \u00a0by \u00a0the \u00a0weighted \u00a0average \u00a0number \u00a0of\u00a0
ordinary shares in issue during the year and ranking for dividend.
2025
2024
2025
2024
Profit attributable to ordinary equity
holders
\u20ac917,082
\u20ac1,355,450\u00a0
\u20ac678,330\u00a0
\u20ac1,146,729\u00a0
\u00a0\u00a0Weighted Average number of ordinary
shares
\u00a0\u00a031 December\u00a0
30,800,000
30,800,000
30,800,000
30,800,000
\u00a0\u00a0\u00a0
Basic earnings per share for the
year attributable to ordinary equity
holders
\u20ac0.030\u00a0
\u20ac0.044\u00a0
\u20ac0.022\u00a0
\u20ac0.037\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011609": { "value": "TRADE AND OTHER PAYABLES
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Non-current
Other payables
-
196,545
-
13,144
\u00a0
Group
Company
2025
2024
\u00a0
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Current
Trade payables - third parties
11,657,522\u00a0
9,447,865
-
12,390
Trade payables - related parties
221,878
189,863
-
-
Amounts owed to shareholders (i)
306,459
440,705
306,459
440,705
VAT payables
175,589\u00a0
98,031
111,164
105,122
Accruals and deferred income
1,494,083\u00a0
1,942,115
247,272
281,593
Other payables
293,275
287,300
911\u00a0
1,015
14,148,806\u00a0
12,405,879
665,806
840,825
i.\u00a0\u00a0The amounts\u00a0owed to shareholders\u00a0are unsecured, interest-free and have no fixed date of
repayment.
ii.\u00a0\u00a0The Group\u2019s and Company\u2019s exposure to liquidity risk relating to trade and other payables is
disclosed in Note 28.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011608": { "value": "TRADE AND OTHER PAYABLES
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Non-current
Other payables
-
196,545
-
13,144
\u00a0
Group
Company
2025
2024
\u00a0
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Current
Trade payables - third parties
11,657,522\u00a0
9,447,865
-
12,390
Trade payables - related parties
221,878
189,863
-
-
Amounts owed to shareholders (i)
306,459
440,705
306,459
440,705
VAT payables
175,589\u00a0
98,031
111,164
105,122
Accruals and deferred income
1,494,083\u00a0
1,942,115
247,272
281,593
Other payables
293,275
287,300
911\u00a0
1,015
14,148,806\u00a0
12,405,879
665,806
840,825
i.\u00a0\u00a0The amounts\u00a0owed to shareholders\u00a0are unsecured, interest-free and have no fixed date of
repayment.
ii.\u00a0\u00a0The Group\u2019s and Company\u2019s exposure to liquidity risk relating to trade and other payables is
disclosed in Note 28.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011594": { "value": "TRADE AND OTHER PAYABLES
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Non-current
Other payables
-
196,545
-
13,144
\u00a0
Group
Company
2025
2024
\u00a0
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Current
Trade payables - third parties
11,657,522\u00a0
9,447,865
-
12,390
Trade payables - related parties
221,878
189,863
-
-
Amounts owed to shareholders (i)
306,459
440,705
306,459
440,705
VAT payables
175,589\u00a0
98,031
111,164
105,122
Accruals and deferred income
1,494,083\u00a0
1,942,115
247,272
281,593
Other payables
293,275
287,300
911\u00a0
1,015
14,148,806\u00a0
12,405,879
665,806
840,825
i.\u00a0\u00a0The amounts\u00a0owed to shareholders\u00a0are unsecured, interest-free and have no fixed date of
repayment.
ii.\u00a0\u00a0The Group\u2019s and Company\u2019s exposure to liquidity risk relating to trade and other payables is
disclosed in Note 28.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011639": { "value": " CASH AND CASH EQUIVALENTS
Cash and cash equivalents consist of cash in hand and in banks, net of overdrawn bank balances.
Cash and cash\u00a0equivalents included in the statement\u00a0of cash flow reconcile to the amounts shown
in the statement of financial position as follows:\u00a0
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Cash in hand
366,023
289,518
-
-
Cash at bank
1,101,588
1,896,243
49,997
5,025
1,467,611\u00a0
2,185,761
49,997
5,025
Bank overdraft and overdrawn bank
balances
(694,083)
(250,695)
-
-
\u00a0
773,528
1,935,066
49,997
5,025
The Group\u2019s and Company\u2019s exposure to credit risk relating to cash at bank is disclosed in Note 28.
\u00a0\u00a0\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011638": { "value": " CASH AND CASH EQUIVALENTS
Cash and cash equivalents consist of cash in hand and in banks, net of overdrawn bank balances.
Cash and cash\u00a0equivalents included in the statement\u00a0of cash flow reconcile to the amounts shown
in the statement of financial position as follows:\u00a0
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Cash in hand
366,023
289,518
-
-
Cash at bank
1,101,588
1,896,243
49,997
5,025
1,467,611\u00a0
2,185,761
49,997
5,025
Bank overdraft and overdrawn bank
balances
(694,083)
(250,695)
-
-
\u00a0
773,528
1,935,066
49,997
5,025
The Group\u2019s and Company\u2019s exposure to credit risk relating to cash at bank is disclosed in Note 28.
\u00a0\u00a0\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011595": { "value": "RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
The tables below detail the changes in the Group\u2019s and Company\u2019s liabilities arising from financing
activities. Liabilities arising from financing activities are those for which cash flows were, or future
cash flows will be classified in the Group\u2019s statement of cash flows used in financing activities. \u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The Group\u00a0
Balance at
Net proceeds/ \u00a0
Non-cash\u00a0
Balance at \u00a0
01.01.2024
(repayments)
adjustment
31.1.2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u00a0\u20ac\u00a0
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Bonds payable
4,848,616
(250,000)
276,498
4,875,114
Interest-bearing loans
1,596,342
75,268
-
1,671,610
Lease liabilities
12,107,534
(1,507,808)
2,078,836
12,678,562
18,552,492
(1,682,540)
2,355,334
19,225,286
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The Group\u00a0
Balance at
Net proceeds/
Non-cash\u00a0
Balance at
01.01.2025
(repayments)
adjustment
31.12.2025
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Bonds payable
4,875,114\u00a0
(250,000)
276,486
4,901,600
Interest-bearing loans
1,671,610\u00a0
943,852
-
2,615,462
Other Borrowings
-
100,000
-
100,000
Lease liabilities
12,678,562\u00a0
(1,749,944)
6,714,481
17,643,099
19,225,286
(956,092)
6,990,967
25,260,161
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The Company\u00a0
\u00a0
Balance at
01.01.2024
Net proceeds/
(repayments)
Non-cash
adjustment
Balance at
31.12.2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Bonds payable
4,848,616
(250,000)
276,498
4,875,114
4,848,616
(250,000)
276,498
4,875,114
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0The Company\u00a0
\u00a0
Balance at
01.01.2025
Net proceeds/
(repayments)
Non-cash
adjustment
Balance at
31.12.2025
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Bonds payable
4,875,114\u00a0
(250,000)
276,486
4,901,600
4,875,114
(250,000)
276,486
4,901,600
", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011596": { "value": "CAPITAL COMMITMENTS
Capital commitments for capital expenditure with respect to property, plant and equipment
not provided for in these financial statements are as follows:
\u00a0
Group
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
Contracted but not provided
27,900
121,502
\u00a0
27,900
121,502
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011597": { "value": "RELATED PARTY TRANSACTIONS
The Group and Company has related party relationships with companies over which there exists
common control and directors exercise common control. Transactions are\u00a0carried out with related
parties on a regular basis and in the ordinary course of the business.
Group
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
Income from goods and services\u00a0
Sale of goods and services to related parties
864,776
132,740
Recharge of payroll and other costs to related parties
469,614
432,689
Commission income from related parties
16,092
14,575
1,350,482
580,004
\u00a0
Expenditure for goods and services\u00a0
Purchase of goods from related parties\u00a0
1,547,805
1,022,398
Purchase of services from related parties\u00a0
-
11,043
Rental expenses from related parties
132,721
117,642
1,680,526
1,151,083
\u00a0\u00a0\u00a0Company\u00a0
2025\u00a0
2024\u00a0
\u20ac\u00a0
\u20ac\u00a0
Income from goods and services\u00a0
Sale of services to subsidiaries
1,016,537
925,707
Dividend income from subsidiaries
-
923,076
Finance income on loans to subsidiaries
224,346
318,500
1,240,883
2,167,283
The outstanding amounts arising from these transactions are disclosed in Notes\u00a017 and 23 to\u00a0the
financial statements.\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011611": { "value": "FINANCIAL RISK MANAGEMENT
The Group and the Company\u2019s activities exposed it to\u00a0a variety of financial risks, including market
risk (cash flow and fair value interest rate risk), credit risk and liquidity risks.
The Company\u2019s directors are responsible for managing the risks faced by the Group and Company.
This responsibility includes identifying, analysing, setting the appropriate risk limits and controls, and
monitoring adherence to such limits and controls.\u00a0The Group and Company did not make use of
derivative financial instruments to hedge certain risk exposures\u00a0during the current and preceding
financial periods.
At year-end, the Company\u2019s financial assets are comprised of\u00a0financial assets\u00a0at amortised cost
namely \u00a0loans\u00a0\u00a0receivable, \u00a0trade \u00a0and \u00a0other\u00a0\u00a0receivables \u00a0and \u00a0cash \u00a0and\u00a0\u00a0cash \u00a0equivalents \u00a0while \u00a0the
Group\u2019s \u00a0financial \u00a0assets \u00a0at \u00a0amortised \u00a0cost \u00a0comprise \u00a0of \u00a0loans \u00a0receivables, \u00a0trade \u00a0and \u00a0other
receivables and cash and cash equivalents. At year-end, there were no off-balance sheet financial
assets.
At year-end, the Company\u2019s\u00a0financial liabilities comprised of financial liabilities at amortised cost
namely \u00a0bonds \u00a0payable \u00a0and \u00a0trade \u00a0and \u00a0other \u00a0payables \u00a0while \u00a0the \u00a0Group\u2019s \u00a0financial \u00a0liabilities \u00a0at
amortised cost include bonds payable, borrowings, lease liabilities\u00a0and trade and other payables. At
year-end, there were no off-balance sheet financial liabilities\u00a0except as\u00a0disclosed in Note 19 to the
financial statements.
FINANCIAL RISK MANAGEMENT - continued
Credit risk
Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in
financial loss to the Group and Company.
Credit \u00a0risk\u00a0\u00a0principally \u00a0arises \u00a0from \u00a0cash \u00a0and \u00a0cash \u00a0equivalents\u00a0\u00a0comprising \u00a0deposits \u00a0with \u00a0financial
institutions, and other receivables, as well as credit exposures to wholesale and retail customers,
including \u00a0outstanding \u00a0receivables \u00a0and \u00a0committed \u00a0transactions. \u00a0The \u00a0Group\u2019s \u00a0and \u00a0the \u00a0Company\u2019s
principal exposures to credit risk as at the end of the reporting period are analysed as follows:
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Financial assets at amortised cost:
Cash at bank
1,101,588
1,896,243
49,997
5,025
Trade receivables
1,392,811
1,470,553
-
375,365
Other receivables
3,350,088
3,128,026
83,364
217,610
Loans receivable
-
-
7,680,711
7,522,091
Amounts owed by subsidiaries
-
-
313,367
-
Amounts owed by related parties
943,368
291,691
39,308
39,308
6,787,855\u00a0
6,786,513
8,166,747\u00a0
8,159,399
The maximum exposure to credit risk at the end of the reporting period in respect of the financial
assets mentioned above is equivalent to their carrying amount as disclosed in the respective notes
to the financial statements.
Cash at Bank
The \u00a0Group \u00a0and \u00a0Company\u2019s \u00a0cash \u00a0is \u00a0placed \u00a0with \u00a0reputable \u00a0financial \u00a0institutions, \u00a0such \u00a0that
management does not expect any institution to fail to meet repayments of amounts held in the\u00a0name
of \u00a0the \u00a0companies \u00a0within \u00a0the \u00a0group. \u00a0While \u00a0cash \u00a0and \u00a0cash \u00a0equivalents \u00a0are \u00a0also \u00a0subject \u00a0to \u00a0the
impairment requirements of IFRS 9, the identified impairment loss was insignificant.
Trade and other receivables
The Group and Company\u2019s risk is managed through assessing the credit quality of its customers by
taking \u00a0into\u00a0\u00a0account \u00a0the \u00a0financial \u00a0position, \u00a0past \u00a0experience \u00a0and \u00a0other \u00a0factors \u00a0and \u00a0incorporating
forward \u00a0looking \u00a0information \u00a0such \u00a0as\u00a0\u00a0economic \u00a0conditions \u00a0where \u00a0the \u00a0debtors \u00a0operate \u00a0and \u00a0other
macroeconomic factors affecting the ability of the customers to settle the receivables.
Impairment of trade receivables
An impairment analysis is performed at each\u00a0reporting date for these\u00a0assets using the simplified
approach to measure the allowance ECL on trade receivables. The Group and Company determines
the allowance\u00a0for ECL by using a provision matrix as they possess shared credit\u00a0risk characteristics,
estimated based on historical credit loss experience based on the past due status of the debtors,
adjusted as appropriate to reflect current conditions and estimates of future economic conditions.
The Group\u2019s loss allowances of\u00a0\u20ac45,007\u00a0(2024: \u20ac18,342) were present at year end in respect of
trade and other receivables that were overdue and that were not expected to be recovered. Other
overdue trade receivables that were not impaired amounted \u00a0to \u00a0\u20acNil (2024: \u20acNil). The Group and
Company holds\u00a0no security against these receivables. The Group\u2019s unsecured overdue amounts\u00a0
consisted of \u20acNil (2024: \u20acNil) that were less than three months overdue and \u20acNil (2024: \u20acNil) that
were greater than three months.
FINANCIAL RISK MANAGEMENT - continued
Credit risk - continued
Loans receivable
The Company has adopted a 12-month ECL method to its loans receivable. As at 31 December
2025, the expected credit losses on the loans receivables from subsidiaries amounted to \u20ac328,986\u00a0
(2024: \u20ac256,765).\u00a0
Amounts due from subsidiaries and related parties
The Company\u2019s \u00a0receivables \u00a0include \u00a0receivables from subsidiaries. \u00a0The Company\u00a0monitors intra-
group credit exposures at individual entity level on a regular basis and ensures timely performance
of these assets in the context of overall Group liquidity management. The Company assesses the
credit quality of\u00a0these related parties\u00a0taking into account financial position, performance and other
factors. \u00a0The \u00a0Company \u00a0takes \u00a0cognisance \u00a0of \u00a0the \u00a0related \u00a0party \u00a0relationship with \u00a0these \u00a0entities \u00a0and
management does not expect any significant losses from non-performance or default.
Since amounts due from subsidiaries are repayable on demand, expected credit losses are based
on the assumption that repayment of the balance is demanded at the reporting date. Accordingly,
the expected credit loss allowance attributable to such balances is insignificant.
Collateral
The Company and the Group do not hold any collateral.
Liquidity risk
The \u00a0Group \u00a0and \u00a0Company \u00a0is \u00a0exposed \u00a0to \u00a0liquidity \u00a0risk \u00a0in \u00a0relation \u00a0to \u00a0meeting \u00a0future \u00a0obligations
associated \u00a0with \u00a0its \u00a0financial \u00a0liabilities, \u00a0which \u00a0comprise \u00a0principally \u00a0trade \u00a0and \u00a0other \u00a0payables \u00a0and
borrowings \u00a0(refer \u00a0to \u00a0note \u00a019\u00a0\u00a0and \u00a023). \u00a0Prudent \u00a0liquidity \u00a0risk \u00a0management \u00a0includes \u00a0maintaining
sufficient cash and committed credit lines to ensure the availability of an adequate amount of funding
to meet the Group and Company\u2019s obligations.\u00a0
The \u00a0directors \u00a0manage \u00a0liquidity \u00a0risk\u00a0\u00a0by \u00a0maintaining \u00a0adequate \u00a0cash \u00a0reserves \u00a0and/or \u00a0available
borrowing facilities by continuously monitoring actual and forecast cash flows as well as the maturity
profiles of financial liabilities.
The table below analyses the Group\u00a0and Company\u2019s non-derivative financial liabilities into relevant\u00a0
maturity groupings based on\u00a0the remaining period at the end of the\u00a0reporting period to\u00a0the contractual
maturity \u00a0date. \u00a0The \u00a0amounts\u00a0\u00a0disclosed \u00a0in \u00a0the \u00a0table \u00a0are \u00a0the \u00a0contractual \u00a0undiscounted \u00a0cash \u00a0flows.\u00a0
Balances due within twelve months equal their carrying amounts, as the impact of discounting is not
significant. \u00a0\u00a0
FINANCIAL RISK MANAGEMENT - continued
Liquidity risk - continued
Group
Carrying
amount
Contractual
cash flows
Within
one year
One to five
years
Over five
years
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
31 December 2025
Bonds payable (Note 19)
4,901,600\u00a0
6,000,000\u00a0
250,000
5,750,000
-
Bank loan (Note 19)\u00a0
2,615,462
2,615,372
562,053
2,053,319
-
Other borrowings
100,000
104,733
16,677
68,454
19,521
Lease liabilities (Note 22)
17,643,100
23,857,383
2,108,975
8,523,761
13,224,647
25,260,162\u00a0
32,577,488\u00a0
2,937,705\u00a0
16,395,534\u00a0
13,244,168\u00a0
31 December 2024\u00a0
Bonds payable (Note 19)
4,875,114
6,250,000
250,000
6,000,000
-
Bank loan (Note 19)\u00a0
1,671,610
1,705,275
378,758
1,049,495
277,022
Lease liabilities (Note 22)
12,678,562
16,937,022
1,606,596
6,346,902
8,983,524
19,225,286
24,892,297
2,235,354
13,396,397
9,260,546
Company
Carrying
amount
Contractual
cash flows
Within one
year\u00a0
One to five
years
Over five
years
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
31 December 2025\u00a0
Other borrowings
11,267
16,000
1,878
9,389
4,733
Bonds payable (Note 19)\u00a0
4,901,600\u00a0
6,000,000\u00a0
250,000
5,750,000\u00a0
-\u00a0
4,912,867
6,016,000
251,878
5,759,389
4,733
31 December 2024\u00a0
Bonds payable (Note 19)\u00a0
4,875,114
6,250,000
250,000
6,000,000\u00a0
-\u00a0
During the year under review the Group entered into a number of lease arrangements resulting in
outstanding lease liabilities\u00a0of \u20ac17,643,100 (2024: \u20ac12,678,562) out of which \u20ac1,227,778 (2024:
\u20ac972,500) is repayable within the year (Note 22).
FINANCIAL RISK MANAGEMENT - continued
Timing of cash flows\u00a0
The presentation of the financial assets and liabilities listed above under the current and non-current
headings within the statement of financial position is intended to indicate the timing in which cash
flows will arise.
Capital risk management\u00a0
The capital structure of the Company and the Group consists of debt, which includes the borrowings
disclosed in Note 19, and equity attributable to equity holders, comprising issued share capital and
retained \u00a0earnings \u00a0as\u00a0\u00a0disclosed\u00a0\u00a0in \u00a0Note 18 \u00a0to\u00a0these \u00a0financial statements\u00a0and \u00a0in\u00a0the statement \u00a0of
changes in equity.
The Company and the Group manages\u00a0its capital to ensure that it will be able to continue as a going
concern while maximising the return to shareholders through the optimisation of the debt and equity
balance.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011640": { "value": "
Market risk
Market risk is the risk that changes in market prices (e.g. foreign exchange rates, interest rates and
equity prices) will affect the Company and the Group\u2019s income or the value of its holdings of financial
instruments. The Company and the Group is exposed mainly to changes in interest rates.
Cash flow and fair value interest rate risk
Interest rate risk relates to\u00a0the risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in market interest rates. The directors manage interest rate risk by
minimising variable-rate long-term borrowings.
The \u00a0Group \u00a0and \u00a0Company\u2019s \u00a0income \u00a0and \u00a0operating \u00a0cash \u00a0flows \u00a0are\u00a0\u00a0substantially \u00a0independent \u00a0of
changes in market interest rates. The Group is exposed to changes in market interest rates through
bank borrowings at variable interest rates. The Company\u2019s bonds payable are at fixed interest rates
and therefore do not expose the Group and Company to cash flow and fair value interest rate risk.\u00a0\u00a0
Management monitors the level of floating rate borrowings as a measure of cash flow risk taken on.
Interest rates on these financial instruments are linked with the Central Intervention Rate issued by
the European Central Bank. The Group\u2019s bank loans amounting to \u20ac2,615,462 (2024: \u20ac1,671,610)
are principal and interest payment loans. An official increase/decrease in interest rates of 100 basis
points \u00a0would \u00a0have \u00a0an \u00a0adverse/favourable \u00a0effect \u00a0on \u00a0profit \u00a0before \u00a0tax\u00a0\u00a0of \u00a0\u20ac26,155 \u00a0per \u00a0annum.
Management considers the potential impact on\u00a0profit or loss of a defined interest rate shift that is
reasonably possible at the end of the reporting period to be immaterial. Up to the end of the reporting
period, the group did not have any hedging arrangements with respect to the exposure of floating
interest rate risk.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011618": { "value": "FINANCIAL RISK MANAGEMENT - continued
Credit risk
Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in
financial loss to the Group and Company.
Credit \u00a0risk\u00a0\u00a0principally \u00a0arises \u00a0from \u00a0cash \u00a0and \u00a0cash \u00a0equivalents\u00a0\u00a0comprising \u00a0deposits \u00a0with \u00a0financial
institutions, and other receivables, as well as credit exposures to wholesale and retail customers,
including \u00a0outstanding \u00a0receivables \u00a0and \u00a0committed \u00a0transactions. \u00a0The \u00a0Group\u2019s \u00a0and \u00a0the \u00a0Company\u2019s
principal exposures to credit risk as at the end of the reporting period are analysed as follows:
\u00a0
Group
Company
2025
2024
2025
2024
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
Financial assets at amortised cost:
Cash at bank
1,101,588
1,896,243
49,997
5,025
Trade receivables
1,392,811
1,470,553
-
375,365
Other receivables
3,350,088
3,128,026
83,364
217,610
Loans receivable
-
-
7,680,711
7,522,091
Amounts owed by subsidiaries
-
-
313,367
-
Amounts owed by related parties
943,368
291,691
39,308
39,308
6,787,855\u00a0
6,786,513
8,166,747\u00a0
8,159,399
The maximum exposure to credit risk at the end of the reporting period in respect of the financial
assets mentioned above is equivalent to their carrying amount as disclosed in the respective notes
to the financial statements.
Cash at Bank
The \u00a0Group \u00a0and \u00a0Company\u2019s \u00a0cash \u00a0is \u00a0placed \u00a0with \u00a0reputable \u00a0financial \u00a0institutions, \u00a0such \u00a0that
management does not expect any institution to fail to meet repayments of amounts held in the\u00a0name
of \u00a0the \u00a0companies \u00a0within \u00a0the \u00a0group. \u00a0While \u00a0cash \u00a0and \u00a0cash \u00a0equivalents \u00a0are \u00a0also \u00a0subject \u00a0to \u00a0the
impairment requirements of IFRS 9, the identified impairment loss was insignificant.
Trade and other receivables
The Group and Company\u2019s risk is managed through assessing the credit quality of its customers by
taking \u00a0into\u00a0\u00a0account \u00a0the \u00a0financial \u00a0position, \u00a0past \u00a0experience \u00a0and \u00a0other \u00a0factors \u00a0and \u00a0incorporating
forward \u00a0looking \u00a0information \u00a0such \u00a0as\u00a0\u00a0economic \u00a0conditions \u00a0where \u00a0the \u00a0debtors \u00a0operate \u00a0and \u00a0other
macroeconomic factors affecting the ability of the customers to settle the receivables.
Impairment of trade receivables
An impairment analysis is performed at each\u00a0reporting date for these\u00a0assets using the simplified
approach to measure the allowance ECL on trade receivables. The Group and Company determines
the allowance\u00a0for ECL by using a provision matrix as they possess shared credit\u00a0risk characteristics,
estimated based on historical credit loss experience based on the past due status of the debtors,
adjusted as appropriate to reflect current conditions and estimates of future economic conditions.
The Group\u2019s loss allowances of\u00a0\u20ac45,007\u00a0(2024: \u20ac18,342) were present at year end in respect of
trade and other receivables that were overdue and that were not expected to be recovered. Other
overdue trade receivables that were not impaired amounted \u00a0to \u00a0\u20acNil (2024: \u20acNil). The Group and
Company holds\u00a0no security against these receivables. The Group\u2019s unsecured overdue amounts\u00a0
consisted of \u20acNil (2024: \u20acNil) that were less than three months overdue and \u20acNil (2024: \u20acNil) that
were greater than three months.
FINANCIAL RISK MANAGEMENT - continued
Credit risk - continued
Loans receivable
The Company has adopted a 12-month ECL method to its loans receivable. As at 31 December
2025, the expected credit losses on the loans receivables from subsidiaries amounted to \u20ac328,986\u00a0
(2024: \u20ac256,765).\u00a0
Amounts due from subsidiaries and related parties
The Company\u2019s \u00a0receivables \u00a0include \u00a0receivables from subsidiaries. \u00a0The Company\u00a0monitors intra-
group credit exposures at individual entity level on a regular basis and ensures timely performance
of these assets in the context of overall Group liquidity management. The Company assesses the
credit quality of\u00a0these related parties\u00a0taking into account financial position, performance and other
factors. \u00a0The \u00a0Company \u00a0takes \u00a0cognisance \u00a0of \u00a0the \u00a0related \u00a0party \u00a0relationship with \u00a0these \u00a0entities \u00a0and
management does not expect any significant losses from non-performance or default.
Since amounts due from subsidiaries are repayable on demand, expected credit losses are based
on the assumption that repayment of the balance is demanded at the reporting date. Accordingly,
the expected credit loss allowance attributable to such balances is insignificant.
Collateral
The Company and the Group do not hold any collateral.
Liquidity risk
The \u00a0Group \u00a0and \u00a0Company \u00a0is \u00a0exposed \u00a0to \u00a0liquidity \u00a0risk \u00a0in \u00a0relation \u00a0to \u00a0meeting \u00a0future \u00a0obligations
associated \u00a0with \u00a0its \u00a0financial \u00a0liabilities, \u00a0which \u00a0comprise \u00a0principally \u00a0trade \u00a0and \u00a0other \u00a0payables \u00a0and
borrowings \u00a0(refer \u00a0to \u00a0note \u00a019\u00a0\u00a0and \u00a023). \u00a0Prudent \u00a0liquidity \u00a0risk \u00a0management \u00a0includes \u00a0maintaining
sufficient cash and committed credit lines to ensure the availability of an adequate amount of funding
to meet the Group and Company\u2019s obligations.\u00a0
The \u00a0directors \u00a0manage \u00a0liquidity \u00a0risk\u00a0\u00a0by \u00a0maintaining \u00a0adequate \u00a0cash \u00a0reserves \u00a0and/or \u00a0available
borrowing facilities by continuously monitoring actual and forecast cash flows as well as the maturity
profiles of financial liabilities.
The table below analyses the Group\u00a0and Company\u2019s non-derivative financial liabilities into relevant\u00a0
maturity groupings based on\u00a0the remaining period at the end of the\u00a0reporting period to\u00a0the contractual
maturity \u00a0date. \u00a0The \u00a0amounts\u00a0\u00a0disclosed \u00a0in \u00a0the \u00a0table \u00a0are \u00a0the \u00a0contractual \u00a0undiscounted \u00a0cash \u00a0flows.\u00a0
Balances due within twelve months equal their carrying amounts, as the impact of discounting is not
significant. \u00a0", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011612": { "value": "FINANCIAL RISK MANAGEMENT - continued
Liquidity risk - continued
Group
Carrying
amount
Contractual
cash flows
Within
one year
One to five
years
Over five
years
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
31 December 2025
Bonds payable (Note 19)
4,901,600\u00a0
6,000,000\u00a0
250,000
5,750,000
-
Bank loan (Note 19)\u00a0
2,615,462
2,615,372
562,053
2,053,319
-
Other borrowings
100,000
104,733
16,677
68,454
19,521
Lease liabilities (Note 22)
17,643,100
23,857,383
2,108,975
8,523,761
13,224,647
25,260,162\u00a0
32,577,488\u00a0
2,937,705\u00a0
16,395,534\u00a0
13,244,168\u00a0
31 December 2024\u00a0
Bonds payable (Note 19)
4,875,114
6,250,000
250,000
6,000,000
-
Bank loan (Note 19)\u00a0
1,671,610
1,705,275
378,758
1,049,495
277,022
Lease liabilities (Note 22)
12,678,562
16,937,022
1,606,596
6,346,902
8,983,524
19,225,286
24,892,297
2,235,354
13,396,397
9,260,546
Company
Carrying
amount
Contractual
cash flows
Within one
year\u00a0
One to five
years
Over five
years
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
\u20ac\u00a0
31 December 2025\u00a0
Other borrowings
11,267
16,000
1,878
9,389
4,733
Bonds payable (Note 19)\u00a0
4,901,600\u00a0
6,000,000\u00a0
250,000
5,750,000\u00a0
-\u00a0
4,912,867
6,016,000
251,878
5,759,389
4,733
31 December 2024\u00a0
Bonds payable (Note 19)\u00a0
4,875,114
6,250,000
250,000
6,000,000\u00a0
-\u00a0
During the year under review the Group entered into a number of lease arrangements resulting in
outstanding lease liabilities\u00a0of \u20ac17,643,100 (2024: \u20ac12,678,562) out of which \u20ac1,227,778 (2024:
\u20ac972,500) is repayable within the year (Note 22).
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011610": { "value": "
Fair value of financial instruments\u00a0
As at year-end, the carrying amounts of the cash and cash equivalents, trade and other receivables
and\u00a0payables reflected in the financial statements\u00a0are reasonable estimates of fair value in view of\u00a0
the nature of these\u00a0instruments or the relatively short period of time between the origination of the
instruments and\u00a0their expected realisation. The fair value of amounts owed by subsidiaries\u00a0which
are current \u00a0or repayable on demand is equivalent to \u00a0their carrying amount.\u00a0The fair value of\u00a0the\u00a0
Group\u2019s non-current floating interest rate bank borrowings at the end of the reporting period is not
significantly different from the carrying amounts.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "shtag_12011598": { "value": "COMPARATIVE INFORMATION \u00a0\u00a0
Certain \u00a0comparative \u00a0figures \u00a0have \u00a0been \u00a0reclassified \u00a0to \u00a0conform \u00a0with \u00a0the \u00a0current \u00a0year's \u00a0financial\u00a0
statement presentation.", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory", "language": "en", "entity": "scheme:39120041M1XJOU1F0771", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }