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"value": "1. CORPORATE INFORMATION. The consolidated financial statements of SHOP APOTHEKE EUROPE N.V. (or the \u201cCompany\u201d) and its subsidiaries (collectively, the Group) for the year ended 31 December 2022 were authorised for issue in accordance with a resolution of the Managing Board on 6 March 2023, SHOP APOTHEKE EUROPE N.V. is a limited liability company incorporated in The Netherlands on 30 September 2015 and is legally domiciled in Sevenum, The Netherlands. SHOP APOTHEKE EUROPE N.V. is listed on the regulated market of the Frankfurt Stock Exchange. SHOP APOTHEKE EUROPE N.V. is an online pharmacy business primarily for prescription and non-prescription (\u201cover-the-counter\u201d or \u201cOTC\u201d) pharmaceuticals, beauty and personal care products (BPC) and food supplements. 2. GROUP INFORMATION. Besides the financial information of SHOP APOTHEKE EUROPE N.V., the financial information of the following wholly-owned subsidiaries are also included in these consolidated financial statements. SA Europe B.V., Sevenum, The Netherlands, with its 100 % subsidiaries: \u2013 Shop-Apotheke B.V., Sevenum, The Netherlands \u2013 Shop-Apotheke Service B.V., Sevenum, The Netherlands \u2013 EuroService Venlo B.V., Sevenum, The Netherlands \u2013 RC Staff B.V., Sevenum, The Netherlands \u2013 RC Pharma B.V., Sevenum, The Netherlands \u2013 Fastnet BVBA, Tongeren, Belgium \u2013 nu3 GmbH, Berlin, Germany \u2013 Shop Apotheke Service GmbH, Cologne, Germany (previously: RedTecLab GmbH) \u2013 Hyg\u00e9e Sant\u00e9 S.A.R.L., Pont-A-Marcq, France \u2013 Redcare srl., Milan, Italy \u2013 nu3 Schweiz GmbH, Lachen, Switzerland \u2013 nu3 France S.A.R.L., Entzheim, France \u2013 smartpatient GmbH, Munich, Germany \u2013 smartpatient Business Services Sp. z.o.o., Warsaw, Poland \u2013 MedApp Holding B.V., Eindhoven, The Netherlands \u2013 MedApp Nederland B.V., Eindhoven, The Netherlands \u2013 MedApp Apotheek B.V., Eindhoven, The Netherlands \u2013 APS All Pharma Service Nettetal GmbH, Viersen, Germany \u2013 Aurora Gesundheit GmbH, Berlin, Germany \u2013 Aurora Gesundheit Services 1 UG, Berlin, Germany EHS Europe Health Services B.V., Sevenum, The Netherlands, with its 100 % subsidiary: \u2013 EHSC B.V., Sevenum, The Netherlands, with its 100 % subsidiaries: \u2013 Europa Apotheek Venlo B.V., Sevenum, The Netherlands \u2013 Europa Apotheek Service Venlo B.V., Sevenum, The Netherlands The following associates and joint ventures are accounted for using the equity method in these consolidated financial statements: Associates The Group has a 37.5 % interest in DatamedIQ GmbH (2021: 37.5 %), incorporated and located in Germany. Joint arrangements in which the Group is a joint venturer The Group has a 50 % interest in K\u00f6nig IDV GmbH (2021: 50 %) and K\u00f6nig IT Systeme GmbH (2021: 50 %), both incorporated and located in Germany. The Group has the following interest classified as equity-instruments: Equity instruments The Group has a 5 % interest in Verkstedt GmbH (2021: 5 %), incorporated and located in Germany.",
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"value": "2. GROUP INFORMATION. Besides the financial information of SHOP APOTHEKE EUROPE N.V., the financial information of the following wholly-owned subsidiaries are also included in these consolidated financial statements. SA Europe B.V., Sevenum, The Netherlands, with its 100 % subsidiaries: \u2013 Shop-Apotheke B.V., Sevenum, The Netherlands \u2013 Shop-Apotheke Service B.V., Sevenum, The Netherlands \u2013 EuroService Venlo B.V., Sevenum, The Netherlands \u2013 RC Staff B.V., Sevenum, The Netherlands \u2013 RC Pharma B.V., Sevenum, The Netherlands \u2013 Fastnet BVBA, Tongeren, Belgium \u2013 nu3 GmbH, Berlin, Germany \u2013 Shop Apotheke Service GmbH, Cologne, Germany (previously: RedTecLab GmbH) \u2013 Hyg\u00e9e Sant\u00e9 S.A.R.L., Pont-A-Marcq, France \u2013 Redcare srl., Milan, Italy \u2013 nu3 Schweiz GmbH, Lachen, Switzerland \u2013 nu3 France S.A.R.L., Entzheim, France \u2013 smartpatient GmbH, Munich, Germany \u2013 smartpatient Business Services Sp. z.o.o., Warsaw, Poland \u2013 MedApp Holding B.V., Eindhoven, The Netherlands \u2013 MedApp Nederland B.V., Eindhoven, The Netherlands \u2013 MedApp Apotheek B.V., Eindhoven, The Netherlands \u2013 APS All Pharma Service Nettetal GmbH, Viersen, Germany \u2013 Aurora Gesundheit GmbH, Berlin, Germany \u2013 Aurora Gesundheit Services 1 UG, Berlin, Germany EHS Europe Health Services B.V., Sevenum, The Netherlands, with its 100 % subsidiary: \u2013 EHSC B.V., Sevenum, The Netherlands, with its 100 % subsidiaries: \u2013 Europa Apotheek Venlo B.V., Sevenum, The Netherlands \u2013 Europa Apotheek Service Venlo B.V., Sevenum, The Netherlands ",
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"value": "3. SIGNIFICANT ACCOUNTING POLICIES. \u25cf 3.1 BASIS OF PREPARATION. The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union (IFRS-EU) as issued by International Accounting Standards Board (IASB) and in accordance with the Dutch Civil Code, Book 2, Title 9 . The consolidated financial statements have been prepared on a historical cost basis, except when otherwise indicated. The consolidated financial statements are presented in euro and all values are rounded to the nearest thousand (EUR 000), except when otherwise indicated. The consolidated financial statements provide comparative information in respect of the previous period. In addition, the Group presents an additional statement of financial position at the beginning of the preceding period when there is a retrospective application of an accounting policy, a retrospective restatement, or a reclassification of items in financial statements . GOING CONCERN. In 2022, the Group incurred losses before tax of EUR 84.1 million (2021: EUR 77.9 million), coming from a negative EBITDA in the first and second quarter of 2022 which improved significantly in the second half of the year. The cash flow from operating activities shows a negative cash flow of EUR 29 million. The working capital at the end of 2022 was positive at EUR 40.3 million. These figures show an impact of the fluctuation in working capital reflecting a relatively high trade payables and low receivables balance as end of 2021. The cash including short term securities was at EUR 180 million as per 31 December 2022. 31. 12. 2022 31. 12. 2021 EUR 1,000 EUR 1,000 Trade and other receivables 59,876 52,310 Inventory 99,708 96,624 Trade and other payables \u2013 72,882 \u2013 80,523 Loans and Borrowings (short-term) \u2013 7, 5 0 5 \u2013 6,368 Other liabilities (short-term) \u2013 38,879 \u2013 37,15 6 Working capital 40,318 24,887 % Revenue 3.35 % 2.35 % Working capital incl. cash and short term securities 224,610 307, 265 \u25cf 3.3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES. 3.3.1 CURRENT VERSUS NON-CURRENT CLASSIFICATION. The Group presents assets and liabilities in the statement of financial position based on current/non-current classification. An asset is current when it is: \u2013 Expected to be realised or intended to be sold or consumed in the normal operating cycle; \u2013 Held primarily for the purpose of trading; \u2013 Expected to be realised within twelve months after the reporting period; Or \u2013 Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when: \u2013 It is expected to be settled in the normal operating cycle; \u2013 It is held primarily for the purpose of trading; \u2013 It is due to be settled within twelve months after the reporting period; Or \u2013 There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period. The terms of the liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. The Group classifies all other liabilities as non-current. Deferred tax assets and liabilities are classified as non-current assets and liabilities. 3.3.2 FAIR VALUE MEASUREMENT. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2, leasing transactions that are within the scope of IFRS 16, and measurements that have some similarities to fair value but are not fair value, such as net realisable value in IAS 2 or value in use in IAS 36. In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: \u2013 Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date; \u2013 Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and \u2013 Level 3 inputs are unobservable inputs for the asset or liability 3.3.3 REVENUE FROM CONTRACTS WITH CUSTOMERS. The Group is in the business of providing pharmaceuticals, food supplements and beauty and personal care products. Revenue from contracts with customers is recognised when control of the goods or services are transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. For direct product sales the Group has concluded that it is the principal in its revenue arrange- ments, because it controls the goods or services before transferring them to the customer. Therefore this revenue is recognised in full, whereas in the platform business the revenue is recognised in the amount of the commission and other fees expected to be received from the partners. Sales are reduced by sales deductions, taxes and fees. Revenue is measured as the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of the consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duty. Upon the sale of products to customers, the date on which the goods are delivered at the indicated place of destination is the date on which economic title to the products passes to the customer. In this case, the transfer of economic title is attached to the transfer of legal title. Revenue is recorded net of sales deductions. Loyalty points programme. The Group has a loyalty points programme, \u201cRedPoints\u201d, which allows customers to accumulate points that can be redeemed for free products. The loyalty points give rise to a separate performance obligation as they provide a material right to the customer. A portion of the transaction price is allocated to the loyalty points awarded to customers based on relative stand- alone selling price and recognised as a contract liability, under current liabilities, until the points are redeemed. Revenue is recognised upon redemption of products by the customer. When estimating the stand-alone selling price of the loyalty points, the Group considers the likelihood that the customer will redeem the points. The Group updates its estimates of the points that will be redeemed on a yearly basis and any adjustments to the contract liability balance are charged against revenue. 3.3.4 COST OF SALES. Cost of sales mainly consists of cost of goods sold, inventory obsolescence provisions and contributions by our suppliers for product promotion and discounts. Allowances on inventories reflect write-downs of inventories to their net realisable value to allow for risks from slow-moving goods, items past their use-by date or reduced extent to which goods can still be sold. Vendor allowances. The Group receives various types of vendor allowances. The most common allowances vendors offer are (i) volume allowances, which are off-invoice or amounts billed back to vendors based on the quantity of products purchased from the vendor and (ii) promotional allowances, which relate to (online) advertising and market development efforts. Volume allowances are recognized as a reduction of the cost of the related products as they are sold. Promotional allowances are recognized as a reduction of the cost of the related products when the Company has performed the activities specified in the contract with the vendor. If the contract does not specify any performance criteria, the allowance is recognized over the term of the contract. Vendor allowances are generally deducted from cost of sales, unless there is clear evidence that they should be classified as revenue resulting from the Company providing a distinct good or service to the vendor 3.3.5 MARKETING EXPENSES. Marketing expenses, which include the development and production of advertising materials and the communi- cation of these materials through various forms of media, are expensed over the period that these expenses relate to. Marketing expense is recognised in selling and distribution in the consolidated statement of profit and loss. 3.3.6 PENSIONS AND OTHER POST-EMPLOYMENT BENEFITS. The Group maintains three pension plans covering pharmacy personnel: \u2013 Pharmacists of the Group participate in the occupational pension plan \u201cSPOA\u201d. This pension plan is a collective defined contribution plan with direct conversion into pension entitlements. The pension plan is based on a predetermined premium that the participants transfer to the fund. Although this pension plan is based on the \u201caverage pay system\u201d, this pension scheme is based on a predetermined premium. Therefore, the participants are entitled to a pension to the extent that the previously determined premium is sufficient. During 2022 the employer contribution amounted to 20.5 % (2021: 19.1 %) of the pensionable base. \u2013 Eligible employees of the Group participate in the multi-employer pension plan (PMA) determined in accordance with the collective bargaining agreements effective for the industry in which the Group operates. The employees in service before 2013 participate voluntarily in the PMA pension plan. This multi-employer pension plan covers approximately 2,000 companies and approximately 25,000 contributing members. The PMA pension plan is a collective defined contribution plan based on the average pay system. During 2022, the employer contribution amounted to 20.3 % (2021: 18.9 %) of the pensionable base. \u2013 As of 1 January 2021, eligible employees of the Group participate in the pension scheme (BrandNewDay). The BND pension plan is a defined contribution plan. During 2022 the employer contribution amounted to 12 % (2021: 12 %) of the pensionable base. The SPOA and PMA pension plans monitor risks on a global basis, not by company nor employee, and are subject to regulation by Dutch governmental authorities. By law (the Dutch Pension Act), a pension fund must be monitored against specific criteria, including the coverage ratio of the plan\u2019s assets to its obligations. As of 1 January 2015, new pension legislation was enacted. One of the results of this legislation was an increase of legally required coverage levels. The coverage percentage is calculated by dividing the funds capital by the total sum of pension liabilities and is based on actual market interest rates. The coverage ratio of the SPOA pension fund as per 31 December 2022 amounts to 119.0 % (31 December 2021: 104.1 %). (Source: Website SPOA) The coverage ratio of the PMA pension fund as per 31 December 2022 amounts to 100.5 % (31 December 2021: 99.5 %). (Source: Website PMA) In line with the definitions according to IAS 19.29, the Group has no obligation whatsoever to pay off any deficits the pension funds may incur, nor have we any claim to any potential surpluses. The Group has no further payment obligations once the predetermined contributions have been paid. The con- tributions are recognised as employee benefit expense when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. 3.3.7 SHARE-BASED PAYMENTS. Selected employees, including senior executives, of the Group have received remuneration in the form of share- based payments Where equity-settled share options are awarded to employees, the fair value of the options at the date of grant is charged to the consolidated statement of comprehensive income over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each report- ing date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Non-vesting conditions and market vesting conditions are factored into the fair value of the options granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. 3.3.8 TAXES. The tax expense for the financial year is comprised of current and deferred income tax. Tax expense is recognised in the consolidated statement of profit and loss. Current income tax The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group operates and generates taxable income. The Group recognises liabilities for uncertain tax positions when it is more likely than not that an outflow will occur to settle the position. The liabilities are measured based upon management\u2019s estimation of the expected settlement of the matter. These liabilities are presented within income taxes payable on the consolidated statement of financial position. These amounts, along with estimates of interest and penalties on tax liabilities are also recorded in income taxes payable, and are included in current tax expense. Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the Consolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised, except: \u2013 When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; \u2013 In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets and liabilities are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised. The carrying amount of deferred tax assets and deferred tax liabilities is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis. Deferred taxes are recognised separately for individual corporate income tax entities. Value added taxes Expenses and assets are recognised net of the amount of sales tax, except: When the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority, in which case, the sales tax is recognised as part of the cost of acquisition of the asset or as part of the expense. The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position. 3.3.9 FOREIGN CURRENCIES. The Group\u2019s consolidated financial statements are presented in euro, which is also the parent company\u2019s functional currency. In preparing the consolidated financial statements of the Group, transactions in currencies other than euro, being the functional currency of each entity in the Group, are recognised at the rates of exchange prevailing at the dates the transactions first qualify for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. 3.3.10 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS. The Group classifies non-current assets and disposal groups as held for sale if their carrying amounts will be re- covered principally through a sale transaction rather than through continuing use. Non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Costs to sell are the incremental costs directly attributable to the disposal of an asset (disposal group), excluding finance costs and income tax expense. The criteria for held for sale classification is regarded as met only when the sale is highly probable and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that significant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset and the sale expected to be completed within one year from the date of the classification. Property, plant and equipment and intangible assets are not depreciated or amortised once classified as held for sale. Assets and liabilities classified as held for sale are presented separately as current items in the statement of financial position. A disposal group qualifies as discontinued operation if it is a component of an entity that either has been disposed of, or is classified as held for sale, and: \u2013 Represents a separate major line of business or geographical area of operations, \u2013 Is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or \u2013 Is a subsidiary acquired exclusively with a view to resale. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the statement of profit or loss . 3.3.11 PROPERTY, PLANT AND EQUIPMENT. Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets (other than freehold land and properties under construction) less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss. 3.3.12 LEASES. The Group assesses at contract inception whether a contract is, or contains, a lease, that is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Group as a lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impair- ment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease 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 of the lease term and the estimated useful lives of the assets. If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the accounting policy in 3.3.15 Impairment of tangible and intangible assets. Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including insubstance 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 lease payments that do not depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the com- mencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e. g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. This change is also recorded for in the right-of-use asset. The Group\u2019s lease liabilities are included in loans and borrowings. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i. e. those leases that have a lease term of twelve months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term. 3.3.13 BUSINESS COMBINATIONS AND GOODWILL. Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and the equity interests issued by the Group in exchange for control of the acquiree. Acquisition-related costs are generally recognised in profit or loss as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except that: \u2013 Deferred tax assets or liabilities, and assets or liabilities related to employee benefit arrangements are recognised and measured in accordance with IAS 12 Income Taxes and IAS 19 respectively; \u2013 Liabilities or equity instruments related to share-based payment arrangements of the acquiree or share-based payment arrangements of the Group entered into to replace share-based payment arrangements of the acquiree are measured in accordance with IFRS 2 at the acquisition date, and \u2013 Assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that Standard. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. When the consideration transferred by the Group in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the measurement period (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date . The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consid- eration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IAS 39 or IAS 37 Provisions. Contingent Liabilities and Contingent Assets, as appropriate, with the corresponding gain or loss being recognised in profit or loss. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period (see above), or additional assets or liabilities are recognised, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognised at that date. 3.3.14 INTANGIBLE ASSETS. Internally-generated intangible assets An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognised if, and only if, all of the following have been demonstrated: \u2013 The technical feasibility of completing the intangible asset so that it will be available for use or sale. \u2013 The intention to complete the intangible asset and use or sell it. \u2013 The ability to use or sell the intangible asset. \u2013 How the intangible asset will generate probable future economic benefits. \u2013 The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset. \u2013 The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognised for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally- generated intangible asset can be recognised, development expenditure is recognised in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired separately. Intangible assets: Software, technology and contracts Software, technology and contracts, are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period. Intangible assets: Brands Brands are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets: Customer base Customer base, is carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Derecognition of intangible assets An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or dis - posal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset are recognised in profit or loss when the asset is derecognised. 3.3.15 IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETS. At the end of each reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indi- cation exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Growth rates are based on past performance, external market growth assump- tions and fore cast market conditions by our management using a combination of our business plans and growth assumptions for the next years. Our business plans and growth assumptions are assessed by existing customer development and acquisition of new customers based on our customer data model. Furthermore, all variable cost like marketing budgets, delivery cost and operations expenses for impairment analysis are planned performance- based. Non-performance-based cost like finance, management and facility etc. are planned according to business growth including economies of scale. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the es- timated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss; impairment for goodwill is not reversed. Non-current assets include goodwill, other intangible assets, invest ments in equity-accounted joint ventures, investments in associates and property, plant and equipment. At the end of each reporting period, the Group performs an impairment test on the carrying amounts of its good- will to determine whether there is an impairment loss. This impairment review is prepared by comparing the carry ing values of the cash-generating units related concerned to that cash-generating unit\u2019s recoverable amount, being the higher of the value in use and fair value less costs to sell. Value in use is a valuation derived from the discounted future cash flows of the cash-generating units. The most important estimates in determining the present value of cash flows are growth rates used to calculate revenue growth, expected improvements as result of economics of scale and the discount rate in order to determine present value. The weighted average cost of capital used e. g. for goodwill impairment calculations has been determined based on the capital asset pricing model using the risk-free rate, market premium and beta based on peer-group capital structure. The pre-tax discount rates are calculated from the post-tax discount rate using the goal-seek method. Estimates are reviewed at least annually as of the date of each impairment test and believed to be appropriate. However, changes in these estimates could change the outcomes of the impairment reviews and therefore affect future financial results, the effects of which would be recognised in the consolidated income statement through operating profit 3.3.16 ASSOCIATES AND JOINT VENTURES. An associate is an entity over which the Group 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. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint arrangement. Joint control is the contractually agreed sharing of control of an arrange- ment, which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. The results and assets and liabilities of associates and joint ventures are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate or a joint venture is initially recognised in the consolidated statement of financial position at cost and adjusted there after to recognising the Group\u2019s share of the profit or loss and other comprehensive income of the associate or joint venture. When the Group\u2019s share of losses of an associate or a joint venture exceeds the Group\u2019s interest in that associate or joint venture (which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in the associate or joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate or joint venture. An investment in an associate or a joint venture is accounted for using the equity method from the date on which the investee becomes an associate or joint venture. On acquisition of the investment in an associate or a joint venture, any excess of the cost of the investment over the Group\u2019s share of the net fair value of the identified assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the invest- ment. Any excess of the Group\u2019s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 Impairment of Assets as a single asset by comparing its recoverable amount (higher of value in use and fair value less cost of disposal) with its carrying amount. Any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. When a Group entity transacts with an associate or a joint venture of the Group, profits and losses resulting from the transactions with the associate or joint venture are recognised in the Group\u2019s consolidated financial statements only to the extent of interests in the associate or joint venture that are not related to the Group . 3.3.17 INVENTORIES. Inventory contains raw materials, consumables and finished goods and is valued at the lower of cost and net realisable value. Costs are determined by: \u2013 For raw materials, consumables and third party finished goods: The average purchase price method and include direct product purchasing rebates. \u2013 For finished goods from own manufacturing: Integral manufacturing cost. Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale. There are limited net realisable value adjustments due to the fact that in general products can be returned to manufacturer or wholesaler prior to expiring 3.3.18 CASH AND CASH EQUIVALENTS. Cash and cash equivalents in the statement of financial position comprise cash at banks and on hand. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash, as defined above. The bank overdrafts are not included since they are not considered being an integral part of the Group\u2019s cash management. Short-term securities are shown in Other financial assets according to IAS 7. 3.3.19 CASH FLOW STATEMENT. The Company has chosen to prepare the statement of cash flows using the indirect method, which presents cash flows from operating activities as the operating result adjusted for non-cash transactions, working capital movement, corporate income tax paid, and items of income or expense associated with investing or financing cash flows. Cash flows in foreign currencies have been translated using weighted average periodic exchange rates. Interest paid on loans is presented as a financing activity, while interest received is presented as an investing activity. Acquisitions and divestments of businesses are presented net of cash and cash equivalents acquired or disposed of respectively. In the cash flow statement, the Company has classified the principal portion of lease payments, as well as the interest portion, within financing activities. Lease payments are not split between interest and principal portions but are shown as one line, Cash-out lease payments, in the cash flow statement. Lease payments for short-term leases, lease payments for leases of low-value assets not included in the measurement of the lease liability are classified as cash flows from operating activities. 3.3.20 PROVISIONS. Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. 3.3.21 FINANCIAL INSTRUMENTS \u2013 INITIAL RECOGNITION AND SUBSEQUENT MEASUREMENT. 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. Initial recognition and measurement Financial assets are classified, at initial recognition, as subsequently measured at amortised cost and fair value through profit or loss. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Trade receivables that do not contain a significant financing component are measured at the transaction price as disclosed in Note 3.3.3 Revenue from contracts with customers. The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows. Subsequent measurement For purposes of subsequent measurement, the Group classified the financial assets in the following categories: \u2013 Financial assets at amortised cost (debt instruments). \u2013 Financial assets at fair value through profit or loss. Financial assets at amortised cost (debt instruments) Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. The Group\u2019s financial assets at amortised cost includes trade and other receivables. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime ex- pected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on the payment profiles of sales and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The financial assets are included in current assets except for maturities greater than twelve months after the statement of financial position date. These are classified as non-current assets. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the effect of discounting is immaterial. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss. Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i. e. removed from the Group\u2019s consolidated statement of financial position) when: \u2013 The rights to receive cash flows from the asset have expired, or \u2013 The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201cpass-through\u201d arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be re- quired to repay. Impairment of financial assets The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. 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 events that are possible within the next twelve months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Further disclosures relating to impairment of financial assets is also provided in Note 4.2. Financial liabilities. Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings or payables, as appropriate. All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts. Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: \u2013 Financial liabilities at fair value through profit or loss. \u2013 Financial liabilities at amortised cost (loans and borrowings). Financial liabilities at fair value through profit or loss The Group has not designated any financial liability as at fair value through profit or loss. Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the effective interest rate (hereafter: EIR) method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. This category generally applies to interest-bearing loans and borrowings. Classification as debt or equity Debt and equity instruments issued by the Group are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all its liabilities. Equity instruments issued by the Group are recognised at the proceeds received, net of direct issue costs. Convertible debt Proceeds received on issuance of Group\u2019s convertible debt are allocated into their liability and equity components. The amount initially attributed to the debt component equals the discounted cash flows using a market rate of interest that would be payable on a similar debt instrument that does not include an option to convert. Subse- quently, the debt component is accounted for as a financial liability measured at amortised cost until extinguished on conversion or maturity of the bond. The remainder of the proceeds is allocated to the conversion option and is recognised in the equity part on convertible bonds within shareholders\u2019 equity, net of income tax effects. Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss. Offsetting of financial instruments. Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. 3.4 CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES. New and amended standards and interpretations In the current year, the Group has applied a number of amendments to IFRS issued by the International Accounting Standards Board (IASB) that are mandatorily effective for an accounting period that begins on or after 1 January 2022. In 2022, the Group has not adopted early any new standards, interpretations or amendments that have been issued but are not yet effective. The Group has adopted the amendments included in the Annual Improvements to IFRS accounting standards 2018-2020 Cycle for the first time in the current year. The Annual Improvements include amendments to four standards; IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 9 Financial Instruments, IFRS 16 Leases and IAS 41 Agriculture. The Group is not affected by these amendments. The Group is not affected by the Improvement in IFRS 3 Business Combinations and the Amendments to IAS 16 Property, Plant and Equipment - Proceeds before Intended Use, the Amendment to IAS 37 Onerous Contracts-Cost of Fulfilling a Contract On 14 January 2021, SHOP APOTHEKE EUROPE successfully placed senior unsecured convertible bonds with a zero (0.0 %) coupon in an aggregate principal amount of EUR 225 million and a maturity of seven years with a put option for the investors after five years. The Company is closely monitoring its cash position and has taken the necessary measures to ensure future growth financing and financial robustness. The underlying unit economics in its larger markets are cash flow positive but the company is executing a fast growth strategy to build market share and increase its base of active customers. Parallel to the focus on growth, the company is driving gross profit margin improvements, efficiencies and scale. Liquidity is secured for at least the next 12 months through the cash and cash in short term deposits and securities of EUR 180 million as per 31 December 2022.. On the basis of the above, the consolidated financial statements have been prepared on a going concern basis. \u25cf 3.2 BASIS OF CONSOLIDATION. The consolidated financial statements comprise the financial statements of the Company and its subsidiaries as of 31 December 2022. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Group controls an investee if, and only if, the Group has: \u2013 Power over the investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee); \u2013 Exposure, or rights, to variable returns from its involvement with the investee; \u2013 The ability to use its power over the investee to affect its returns. The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group\u2019s accounting policies. All intra-Group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation . A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value.",
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"value": " \u25cf 3.1 BASIS OF PREPARATION. The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union (IFRS-EU) as issued by International Accounting Standards Board (IASB) and in accordance with the Dutch Civil Code, Book 2, Title 9 . The consolidated financial statements have been prepared on a historical cost basis, except when otherwise indicated. The consolidated financial statements are presented in euro and all values are rounded to the nearest thousand (EUR 000), except when otherwise indicated. The consolidated financial statements provide comparative information in respect of the previous period. In addition, the Group presents an additional statement of financial position at the beginning of the preceding period when there is a retrospective application of an accounting policy, a retrospective restatement, or a reclassification of items in financial statements . ",
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"value": "\u25cf 3.1 BASIS OF PREPARATION. The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union (IFRS-EU) as issued by International Accounting Standards Board (IASB) and in accordance with the Dutch Civil Code, Book 2, Title 9 . The consolidated financial statements have been prepared on a historical cost basis, except when otherwise indicated. The consolidated financial statements are presented in euro and all values are rounded to the nearest thousand (EUR 000), except when otherwise indicated. The consolidated financial statements provide comparative information in respect of the previous period. In addition, the Group presents an additional statement of financial position at the beginning of the preceding period when there is a retrospective application of an accounting policy, a retrospective restatement, or a reclassification of items in financial statements ",
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-299": {
"value": "GOING CONCERN. In 2022, the Group incurred losses before tax of EUR 84.1 million (2021: EUR 77.9 million), coming from a negative EBITDA in the first and second quarter of 2022 which improved significantly in the second half of the year. The cash flow from operating activities shows a negative cash flow of EUR 29 million. The working capital at the end of 2022 was positive at EUR 40.3 million. These figures show an impact of the fluctuation in working capital reflecting a relatively high trade payables and low receivables balance as end of 2021. The cash including short term securities was at EUR 180 million as per 31 December 2022. 31. 12. 2022 31. 12. 2021 EUR 1,000 EUR 1,000 Trade and other receivables 59,876 52,310 Inventory 99,708 96,624 Trade and other payables \u2013 72,882 \u2013 80,523 Loans and Borrowings (short-term) \u2013 7, 5 0 5 \u2013 6,368 Other liabilities (short-term) \u2013 38,879 \u2013 37,15 6 Working capital 40,318 24,887 % Revenue 3.35 % 2.35 % Working capital incl. cash and short term securities 224,610 307, 265 On 14 January 2021, SHOP APOTHEKE EUROPE successfully placed senior unsecured convertible bonds with a zero (0.0 %) coupon in an aggregate principal amount of EUR 225 million and a maturity of seven years with a put option for the investors after five years. The Company is closely monitoring its cash position and has taken the necessary measures to ensure future growth financing and financial robustness. The underlying unit economics in its larger markets are cash flow positive but the company is executing a fast growth strategy to build market share and increase its base of active customers. Parallel to the focus on growth, the company is driving gross profit margin improvements, efficiencies and scale. Liquidity is secured for at least the next 12 months through the cash and cash in short term deposits and securities of EUR 180 million as per 31 December 2022.. On the basis of the above, the consolidated financial statements have been prepared on a going concern basis",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-300": {
"value": " \u25cf 3.2 BASIS OF CONSOLIDATION. The consolidated financial statements comprise the financial statements of the Company and its subsidiaries as of 31 December 2022. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Group controls an investee if, and only if, the Group has: \u2013 Power over the investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee); \u2013 Exposure, or rights, to variable returns from its involvement with the investee; \u2013 The ability to use its power over the investee to affect its returns. The Group re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated financial statements from the date the Group gains control until the date the Group ceases to control the subsidiary. Profit or loss and each component of other comprehensive income are attributed to the equity holders of the parent of the Group and to the non-controlling interests, even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group\u2019s accounting policies. All intra-Group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation . A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it derecognises the related assets (including goodwill), liabilities, non-controlling interest and other components of equity, while any resultant gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-348": {
"value": "\u2013 Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-301": {
"value": "3.3.2 FAIR VALUE MEASUREMENT. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2, leasing transactions that are within the scope of IFRS 16, and measurements that have some similarities to fair value but are not fair value, such as net realisable value in IAS 2 or value in use in IAS 36. In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: \u2013 Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date; \u2013 Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and \u2013 Level 3 inputs are unobservable inputs for the asset or liability .",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-303": {
"value": "3.3.3 REVENUE FROM CONTRACTS WITH CUSTOMERS. The Group is in the business of providing pharmaceuticals, food supplements and beauty and personal care products. Revenue from contracts with customers is recognised when control of the goods or services are transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. For direct product sales the Group has concluded that it is the principal in its revenue arrange- ments, because it controls the goods or services before transferring them to the customer. Therefore this revenue is recognised in full, whereas in the platform business the revenue is recognised in the amount of the commission and other fees expected to be received from the partners. Sales are reduced by sales deductions, taxes and fees. Revenue is measured as the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of the consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duty. Upon the sale of products to customers, the date on which the goods are delivered at the indicated place of destination is the date on which economic title to the products passes to the customer. In this case, the transfer of economic title is attached to the transfer of legal title. Revenue is recorded net of sales deductions. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-302": {
"value": "Loyalty points programme. The Group has a loyalty points programme, \u201cRedPoints\u201d, which allows customers to accumulate points that can be redeemed for free products. The loyalty points give rise to a separate performance obligation as they provide a material right to the customer. A portion of the transaction price is allocated to the loyalty points awarded to customers based on relative stand- alone selling price and recognised as a contract liability, under current liabilities, until the points are redeemed. Revenue is recognised upon redemption of products by the customer. When estimating the stand-alone selling price of the loyalty points, the Group considers the likelihood that the customer will redeem the points. The Group updates its estimates of the points that will be redeemed on a yearly basis and any adjustments to the contract liability balance are charged against revenue",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-305": {
"value": "3.3.6 PENSIONS AND OTHER POST-EMPLOYMENT BENEFITS. The Group maintains three pension plans covering pharmacy personnel: \u2013 Pharmacists of the Group participate in the occupational pension plan \u201cSPOA\u201d. This pension plan is a collective defined contribution plan with direct conversion into pension entitlements. The pension plan is based on a predetermined premium that the participants transfer to the fund. Although this pension plan is based on the \u201caverage pay system\u201d, this pension scheme is based on a predetermined premium. Therefore, the participants are entitled to a pension to the extent that the previously determined premium is sufficient. During 2022 the employer contribution amounted to 20.5 % (2021: 19.1 %) of the pensionable base. \u2013 Eligible employees of the Group participate in the multi-employer pension plan (PMA) determined in accordance with the collective bargaining agreements effective for the industry in which the Group operates. The employees in service before 2013 participate voluntarily in the PMA pension plan. This multi-employer pension plan covers approximately 2,000 companies and approximately 25,000 contributing members. The PMA pension plan is a collective defined contribution plan based on the average pay system. During 2022, the employer contribution amounted to 20.3 % (2021: 18.9 %) of the pensionable base. \u2013 As of 1 January 2021, eligible employees of the Group participate in the pension scheme (BrandNewDay). The BND pension plan is a defined contribution plan. During 2022 the employer contribution amounted to 12 % (2021: 12 %) of the pensionable base. The SPOA and PMA pension plans monitor risks on a global basis, not by company nor employee, and are subject to regulation by Dutch governmental authorities. By law (the Dutch Pension Act), a pension fund must be monitored against specific criteria, including the coverage ratio of the plan\u2019s assets to its obligations. As of 1 January 2015, new pension legislation was enacted. One of the results of this legislation was an increase of legally required coverage levels. The coverage percentage is calculated by dividing the funds capital by the total sum of pension liabilities and is based on actual market interest rates. The coverage ratio of the SPOA pension fund as per 31 December 2022 amounts to 119.0 % (31 December 2021: 104.1 %). (Source: Website SPOA) The coverage ratio of the PMA pension fund as per 31 December 2022 amounts to 100.5 % (31 December 2021: 99.5 %). (Source: Website PMA) In line with the definitions according to IAS 19.29, the Group has no obligation whatsoever to pay off any deficits the pension funds may incur, nor have we any claim to any potential surpluses. The Group has no further payment obligations once the predetermined contributions have been paid. The con- tributions are recognised as employee benefit expense when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-304": {
"value": "3.3.7 SHARE-BASED PAYMENTS. Selected employees, including senior executives, of the Group have received remuneration in the form of share- based payments . Where equity-settled share options are awarded to employees, the fair value of the options at the date of grant is charged to the consolidated statement of comprehensive income over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each report- ing date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Non-vesting conditions and market vesting conditions are factored into the fair value of the options granted. As long as all other vesting conditions are satisfied, a charge is made irrespective of whether the market vesting conditions are satisfied. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-306": {
"value": "3.3.8 TAXES. The tax expense for the financial year is comprised of current and deferred income tax. Tax expense is recognised in the consolidated statement of profit and loss. Current income tax The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group operates and generates taxable income. The Group recognises liabilities for uncertain tax positions when it is more likely than not that an outflow will occur to settle the position. The liabilities are measured based upon management\u2019s estimation of the expected settlement of the matter. These liabilities are presented within income taxes payable on the consolidated statement of financial position. These amounts, along with estimates of interest and penalties on tax liabilities are also recorded in income taxes payable, and are included in current tax expense. Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the Consolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised, except: \u2013 When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; \u2013 In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets and liabilities are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised. The carrying amount of deferred tax assets and deferred tax liabilities is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis. Deferred taxes are recognised separately for individual corporate income tax entities. Value added taxes Expenses and assets are recognised net of the amount of sales tax, except: When the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority, in which case, the sales tax is recognised as part of the cost of acquisition of the asset or as part of the expense. The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-349": {
"value": "Current income tax The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group operates and generates taxable income. The Group recognises liabilities for uncertain tax positions when it is more likely than not that an outflow will occur to settle the position. The liabilities are measured based upon management\u2019s estimation of the expected settlement of the matter. These liabilities are presented within income taxes payable on the consolidated statement of financial position. These amounts, along with estimates of interest and penalties on tax liabilities are also recorded in income taxes payable, and are included in current tax expense. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-350": {
"value": "Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the Consolidated Financial Statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilised, except: \u2013 When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; \u2013 In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets and liabilities are recognised only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilised. The carrying amount of deferred tax assets and deferred tax liabilities is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis. Deferred taxes are recognised separately for individual corporate income tax entities. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-307": {
"value": "3.3.9 FOREIGN CURRENCIES. The Group\u2019s consolidated financial statements are presented in euro, which is also the parent company\u2019s functional currency. In preparing the consolidated financial statements of the Group, transactions in currencies other than euro, being the functional currency of each entity in the Group, are recognised at the rates of exchange prevailing at the dates the transactions first qualify for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-352": {
"value": "3.3.9 FOREIGN CURRENCIES. The Group\u2019s consolidated financial statements are presented in euro, which is also the parent company\u2019s functional currency. In preparing the consolidated financial statements of the Group, transactions in currencies other than euro, being the functional currency of each entity in the Group, are recognised at the rates of exchange prevailing at the dates the transactions first qualify for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-308": {
"value": "3.3.10 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS. The Group classifies non-current assets and disposal groups as held for sale if their carrying amounts will be re- covered principally through a sale transaction rather than through continuing use. Non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Costs to sell are the incremental costs directly attributable to the disposal of an asset (disposal group), excluding finance costs and income tax expense. The criteria for held for sale classification is regarded as met only when the sale is highly probable and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that significant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset and the sale expected to be completed within one year from the date of the classification. Property, plant and equipment and intangible assets are not depreciated or amortised once classified as held for sale. Assets and liabilities classified as held for sale are presented separately as current items in the statement of financial position. A disposal group qualifies as discontinued operation if it is a component of an entity that either has been disposed of, or is classified as held for sale, and: \u2013 Represents a separate major line of business or geographical area of operations, \u2013 Is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or \u2013 Is a subsidiary acquired exclusively with a view to resale. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the statement of profit or loss . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-351": {
"value": "A disposal group qualifies as discontinued operation if it is a component of an entity that either has been disposed of, or is classified as held for sale, and: \u2013 Represents a separate major line of business or geographical area of operations, \u2013 Is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or \u2013 Is a subsidiary acquired exclusively with a view to resale. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the statement of profit or loss ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-309": {
"value": "3.3.11 PROPERTY, PLANT AND EQUIPMENT. Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets (other than freehold land and properties under construction) less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-310": {
"value": "3.3.12 LEASES. The Group assesses at contract inception whether a contract is, or contains, a lease, that is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Group as a lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognises lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease (i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impair- ment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease 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 of the lease term and the estimated useful lives of the assets. If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. Refer to the accounting policy in 3.3.15 Impairment of tangible and intangible assets. Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including insubstance 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 lease payments that do not depend on an index or a rate are recognised as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occursIn calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the com- mencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e. g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. This change is also recorded for in the right-of-use asset. The Group\u2019s lease liabilities are included in loans and borrowings. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i. e. those leases that have a lease term of twelve months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-353": {
"value": "3.3.13 BUSINESS COMBINATIONS AND GOODWILL. Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and the equity interests issued by the Group in exchange for control of the acquiree. Acquisition-related costs are generally recognised in profit or loss as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except that: \u2013 Deferred tax assets or liabilities, and assets or liabilities related to employee benefit arrangements are recognised and measured in accordance with IAS 12 Income Taxes and IAS 19 respectively; \u2013 Liabilities or equity instruments related to share-based payment arrangements of the acquiree or share-based payment arrangements of the Group entered into to replace share-based payment arrangements of the acquiree are measured in accordance with IFRS 2 at the acquisition date, and \u2013 Assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that Standard. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. When the consideration transferred by the Group in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the measurement period (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date . The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consid- eration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IAS 39 or IAS 37 Provisions. Contingent Liabilities and Contingent Assets, as appropriate, with the corresponding gain or loss being recognised in profit or loss. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period (see above), or additional assets or liabilities are recognised, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognised at that date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-311": {
"value": "3.3.13 BUSINESS COMBINATIONS AND GOODWILL. Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and the equity interests issued by the Group in exchange for control of the acquiree. Acquisition-related costs are generally recognised in profit or loss as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except that: \u2013 Deferred tax assets or liabilities, and assets or liabilities related to employee benefit arrangements are recognised and measured in accordance with IAS 12 Income Taxes and IAS 19 respectively; \u2013 Liabilities or equity instruments related to share-based payment arrangements of the acquiree or share-based payment arrangements of the Group entered into to replace share-based payment arrangements of the acquiree are measured in accordance with IFRS 2 at the acquisition date, and \u2013 Assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that Standard. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. When the consideration transferred by the Group in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the measurement period (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date . The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consid- eration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IAS 39 or IAS 37 Provisions. Contingent Liabilities and Contingent Assets, as appropriate, with the corresponding gain or loss being recognised in profit or loss. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period (see above), or additional assets or liabilities are recognised, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognised at that date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-380": {
"value": "Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. When the consideration transferred by the Group in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the measurement period (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date . The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consid- eration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IAS 39 or IAS 37 Provisions. Contingent Liabilities and Contingent Assets, as appropriate, with the corresponding gain or loss being recognised in profit or loss. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period (see above), or additional assets or liabilities are recognised, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognised at that date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-370": {
"value": "Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer\u2019s previously held interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain. When the consideration transferred by the Group in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the measurement period (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-312": {
"value": "3.3.14 INTANGIBLE ASSETS. Internally-generated intangible assets An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognised if, and only if, all of the following have been demonstrated: \u2013 The technical feasibility of completing the intangible asset so that it will be available for use or sale. \u2013 The intention to complete the intangible asset and use or sell it. \u2013 The ability to use or sell the intangible asset. \u2013 How the intangible asset will generate probable future economic benefits. \u2013 The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset. \u2013 The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognised for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally- generated intangible asset can be recognised, development expenditure is recognised in profit or loss in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired separately. Intangible assets: Software, technology and contracts Software, technology and contracts, are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period. Intangible assets: Brands Brands are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets: Customer base Customer base, is carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Derecognition of intangible assets An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or dis - posal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset are recognised in profit or loss when the asset is derecognised. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-354": {
"value": "3.3.15 IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETS. At the end of each reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indi- cation exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Growth rates are based on past performance, external market growth assump- tions and fore cast market conditions by our management using a combination of our business plans and growth assumptions for the next years. Our business plans and growth assumptions are assessed by existing customer development and acquisition of new customers based on our customer data model. Furthermore, all variable cost like marketing budgets, delivery cost and operations expenses for impairment analysis are planned performance- based. Non-performance-based cost like finance, management and facility etc. are planned according to business growth including economies of scale. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the es- timated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss; impairment for goodwill is not reversed. Non-current assets include goodwill, other intangible assets, invest ments in equity-accounted joint ventures, investments in associates and property, plant and equipment. At the end of each reporting period, the Group performs an impairment test on the carrying amounts of its good- will to determine whether there is an impairment loss. This impairment review is prepared by comparing the carry ing values of the cash-generating units related concerned to that cash-generating unit\u2019s recoverable amount, being the higher of the value in use and fair value less costs to sell. Value in use is a valuation derived from the discounted future cash flows of the cash-generating units. The most important estimates in determining the present value of cash flows are growth rates used to calculate revenue growth, expected improvements as result of economics of scale and the discount rate in order to determine present value. The weighted average cost of capital used e. g. for goodwill impairment calculations has been determined based on the capital asset pricing model using the risk-free rate, market premium and beta based on peer-group capital structure. The pre-tax discount rates are calculated from the post-tax discount rate using the goal-seek method. Estimates are reviewed at least annually as of the date of each impairment test and believed to be appropriate. However, changes in these estimates could change the outcomes of the impairment reviews and therefore affect future financial results, the effects of which would be recognised in the consolidated income statement through operating profit .",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-313": {
"value": "3.3.15 IMPAIRMENT OF TANGIBLE AND INTANGIBLE ASSETS. At the end of each reporting period, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indi- cation exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Growth rates are based on past performance, external market growth assump- tions and fore cast market conditions by our management using a combination of our business plans and growth assumptions for the next years. Our business plans and growth assumptions are assessed by existing customer development and acquisition of new customers based on our customer data model. Furthermore, all variable cost like marketing budgets, delivery cost and operations expenses for impairment analysis are planned performance- based. Non-performance-based cost like finance, management and facility etc. are planned according to business growth including economies of scale. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the es- timated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss; impairment for goodwill is not reversed. Non-current assets include goodwill, other intangible assets, invest ments in equity-accounted joint ventures, investments in associates and property, plant and equipment. At the end of each reporting period, the Group performs an impairment test on the carrying amounts of its good- will to determine whether there is an impairment loss. This impairment review is prepared by comparing the carry ing values of the cash-generating units related concerned to that cash-generating unit\u2019s recoverable amount, being the higher of the value in use and fair value less costs to sell. Value in use is a valuation derived from the discounted future cash flows of the cash-generating units. The most important estimates in determining the present value of cash flows are growth rates used to calculate revenue growth, expected improvements as result of economics of scale and the discount rate in order to determine present value. The weighted average cost of capital used e. g. for goodwill impairment calculations has been determined based on the capital asset pricing model using the risk-free rate, market premium and beta based on peer-group capital structure. The pre-tax discount rates are calculated from the post-tax discount rate using the goal-seek method. Estimates are reviewed at least annually as of the date of each impairment test and believed to be appropriate. However, changes in these estimates could change the outcomes of the impairment reviews and therefore affect future financial results, the effects of which would be recognised in the consolidated income statement through operating profit .",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-314": {
"value": "3.3.16 ASSOCIATES AND JOINT VENTURES. An associate is an entity over which the Group 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. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint arrangement. Joint control is the contractually agreed sharing of control of an arrange- ment, which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. The results and assets and liabilities of associates and joint ventures are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate or a joint venture is initially recognised in the consolidated statement of financial position at cost and adjusted there after to recognising the Group\u2019s share of the profit or loss and other comprehensive income of the associate or joint venture. When the Group\u2019s share of losses of an associate or a joint venture exceeds the Group\u2019s interest in that associate or joint venture (which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in the associate or joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate or joint venture. An investment in an associate or a joint venture is accounted for using the equity method from the date on which the investee becomes an associate or joint venture. On acquisition of the investment in an associate or a joint venture, any excess of the cost of the investment over the Group\u2019s share of the net fair value of the identified assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the invest- ment. Any excess of the Group\u2019s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 Impairment of Assets as a single asset by comparing its recoverable amount (higher of value in use and fair value less cost of disposal) with its carrying amount. Any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. When a Group entity transacts with an associate or a joint venture of the Group, profits and losses resulting from the transactions with the associate or joint venture are recognised in the Group\u2019s consolidated financial statements only to the extent of interests in the associate or joint venture that are not related to the Group . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-381": {
"value": "3.3.16 ASSOCIATES AND JOINT VENTURES. An associate is an entity over which the Group 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. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint arrangement. Joint control is the contractually agreed sharing of control of an arrange- ment, which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. The results and assets and liabilities of associates and joint ventures are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate or a joint venture is initially recognised in the consolidated statement of financial position at cost and adjusted there after to recognising the Group\u2019s share of the profit or loss and other comprehensive income of the associate or joint venture. When the Group\u2019s share of losses of an associate or a joint venture exceeds the Group\u2019s interest in that associate or joint venture (which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in the associate or joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate or joint venture. An investment in an associate or a joint venture is accounted for using the equity method from the date on which the investee becomes an associate or joint venture. On acquisition of the investment in an associate or a joint venture, any excess of the cost of the investment over the Group\u2019s share of the net fair value of the identified assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the invest- ment. Any excess of the Group\u2019s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 Impairment of Assets as a single asset by comparing its recoverable amount (higher of value in use and fair value less cost of disposal) with its carrying amount. Any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. When a Group entity transacts with an associate or a joint venture of the Group, profits and losses resulting from the transactions with the associate or joint venture are recognised in the Group\u2019s consolidated financial statements only to the extent of interests in the associate or joint venture that are not related to the Group ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-371": {
"value": "3.3.16 ASSOCIATES AND JOINT VENTURES. An associate is an entity over which the Group 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. A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint arrangement. Joint control is the contractually agreed sharing of control of an arrange- ment, which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. The results and assets and liabilities of associates and joint ventures are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate or a joint venture is initially recognised in the consolidated statement of financial position at cost and adjusted there after to recognising the Group\u2019s share of the profit or loss and other comprehensive income of the associate or joint venture. When the Group\u2019s share of losses of an associate or a joint venture exceeds the Group\u2019s interest in that associate or joint venture (which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in the associate or joint venture), the Group discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate or joint venture. An investment in an associate or a joint venture is accounted for using the equity method from the date on which the investee becomes an associate or joint venture. On acquisition of the investment in an associate or a joint venture, any excess of the cost of the investment over the Group\u2019s share of the net fair value of the identified assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the invest- ment. Any excess of the Group\u2019s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 Impairment of Assets as a single asset by comparing its recoverable amount (higher of value in use and fair value less cost of disposal) with its carrying amount. Any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. When a Group entity transacts with an associate or a joint venture of the Group, profits and losses resulting from the transactions with the associate or joint venture are recognised in the Group\u2019s consolidated financial statements only to the extent of interests in the associate or joint venture that are not related to the Group . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-355": {
"value": "An investment in an associate or a joint venture is accounted for using the equity method from the date on which the investee becomes an associate or joint venture. On acquisition of the investment in an associate or a joint venture, any excess of the cost of the investment over the Group\u2019s share of the net fair value of the identified assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the invest- ment. Any excess of the Group\u2019s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 Impairment of Assets as a single asset by comparing its recoverable amount (higher of value in use and fair value less cost of disposal) with its carrying amount. Any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. When a Group entity transacts with an associate or a joint venture of the Group, profits and losses resulting from the transactions with the associate or joint venture are recognised in the Group\u2019s consolidated financial statements only to the extent of interests in the associate or joint venture that are not related to the Group . ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-315": {
"value": "3.3.17 INVENTORIES. Inventory contains raw materials, consumables and finished goods and is valued at the lower of cost and net realisable value. Costs are determined by: \u2013 For raw materials, consumables and third party finished goods: The average purchase price method and include direct product purchasing rebates. \u2013 For finished goods from own manufacturing: Integral manufacturing cost. Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale. There are limited net realisable value adjustments due to the fact that in general products can be returned to manufacturer or wholesaler prior to expiring .",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-319": {
"value": "3.3.18 CASH AND CASH EQUIVALENTS. Cash and cash equivalents in the statement of financial position comprise cash at banks and on hand. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash, as defined above. The bank overdrafts are not included since they are not considered being an integral part of the Group\u2019s cash management. Short-term securities are shown in Other financial assets according to IAS 7. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-316": {
"value": "3.3.19 CASH FLOW STATEMENT. The Company has chosen to prepare the statement of cash flows using the indirect method, which presents cash flows from operating activities as the operating result adjusted for non-cash transactions, working capital movement, corporate income tax paid, and items of income or expense associated with investing or financing cash flows. Cash flows in foreign currencies have been translated using weighted average periodic exchange rates. Interest paid on loans is presented as a financing activity, while interest received is presented as an investing activity. Acquisitions and divestments of businesses are presented net of cash and cash equivalents acquired or disposed of respectively. In the cash flow statement, the Company has classified the principal portion of lease payments, as well as the interest portion, within financing activities. Lease payments are not split between interest and principal portions but are shown as one line, Cash-out lease payments, in the cash flow statement. Lease payments for short-term leases, lease payments for leases of low-value assets not included in the measurement of the lease liability are classified as cash flows from operating activities. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-317": {
"value": "3.3.20 PROVISIONS. Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-318": {
"value": "3.3.21 FINANCIAL INSTRUMENTS \u2013 INITIAL RECOGNITION AND SUBSEQUENT MEASUREMENT. 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. Initial recognition and measurement Financial assets are classified, at initial recognition, as subsequently measured at amortised cost and fair value through profit or loss. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Trade receivables that do not contain a significant financing component are measured at the transaction price as disclosed in Note 3.3.3 Revenue from contracts with customers. The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows. Subsequent measurement For purposes of subsequent measurement, the Group classified the financial assets in the following categories: \u2013 Financial assets at amortised cost (debt instruments). \u2013 Financial assets at fair value through profit or loss. Financial assets at amortised cost (debt instruments) Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. The Group\u2019s financial assets at amortised cost includes trade and other receivables. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime ex- pected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on the payment profiles of sales and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The financial assets are included in current assets except for maturities greater than twelve months after the statement of financial position date. These are classified as non-current assets. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the effect of discounting is immaterial. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss. Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i. e. removed from the Group\u2019s consolidated statement of financial position) when: \u2013 The rights to receive cash flows from the asset have expired, or \u2013 The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201cpass-through\u201d arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be re- quired to repayImpairment of financial assets The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. 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 events that are possible within the next twelve months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Further disclosures relating to impairment of financial assets is also provided in Note 4.2. Financial liabilities. Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings or payables, as appropriate. All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts. Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: \u2013 Financial liabilities at fair value through profit or loss. \u2013 Financial liabilities at amortised cost (loans and borrowings). Financial liabilities at fair value through profit or loss The Group has not designated any financial liability as at fair value through profit or loss. Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the effective interest rate (hereafter: EIR) method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. This category generally applies to interest-bearing loans and borrowings. Classification as debt or equity Debt and equity instruments issued by the Group are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument . Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all its liabilities. Equity instruments issued by the Group are recognised at the proceeds received, net of direct issue costs. Convertible debt Proceeds received on issuance of Group\u2019s convertible debt are allocated into their liability and equity components. The amount initially attributed to the debt component equals the discounted cash flows using a market rate of interest that would be payable on a similar debt instrument that does not include an option to convert. Subse- quently, the debt component is accounted for as a financial liability measured at amortised cost until extinguished on conversion or maturity of the bond. The remainder of the proceeds is allocated to the conversion option and is recognised in the equity part on convertible bonds within shareholders\u2019 equity, net of income tax effects. Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss. Offsetting of financial instruments. Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-372": {
"value": "Financial assets. Initial recognition and measurement Financial assets are classified, at initial recognition, as subsequently measured at amortised cost and fair value through profit or loss. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Trade receivables that do not contain a significant financing component are measured at the transaction price as disclosed in Note 3.3.3 Revenue from contracts with customers. The Group\u2019s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortised cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows. Subsequent measurement For purposes of subsequent measurement, the Group classified the financial assets in the following categories: \u2013 Financial assets at amortised cost (debt instruments). \u2013 Financial assets at fair value through profit or loss. Financial assets at amortised cost (debt instruments) Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. The Group\u2019s financial assets at amortised cost includes trade and other receivables. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime ex- pected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on the payment profiles of sales and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The financial assets are included in current assets except for maturities greater than twelve months after the statement of financial position date. These are classified as non-current assets. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the effect of discounting is immaterial. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss. Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i. e. removed from the Group\u2019s consolidated statement of financial position) when: \u2013 The rights to receive cash flows from the asset have expired, or \u2013 The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201cpass-through\u201d arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be re- quired to repay. Impairment of financial assets The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. 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 events that are possible within the next twelve months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Further disclosures relating to impairment of financial assets is also provided in Note 4.2. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-382": {
"value": "The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime ex- pected loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The expected loss rates are based on the payment profiles of sales and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. Financial liabilities at fair value through profit or loss The Group has not designated any financial liability as at fair value through profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-356": {
"value": "Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with net changes in fair value recognised in the statement of profit or loss. Financial liabilities at fair value through profit or loss The Group has not designated any financial liability as at fair value through profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-357": {
"value": "Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognised (i. e. removed from the Group\u2019s consolidated statement of financial position) when: \u2013 The rights to receive cash flows from the asset have expired, or \u2013 The Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201cpass-through\u201d arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-358": {
"value": "Impairment of financial assets The Group recognises an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. 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 events that are possible within the next twelve months (a 12-month ECL). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime ECL). For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognises a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Further disclosures relating to impairment of financial assets is also provided in Note 4.2. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-373": {
"value": "Financial liabilities. Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings or payables, as appropriate. All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts. Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: \u2013 Financial liabilities at fair value through profit or loss. \u2013 Financial liabilities at amortised cost (loans and borrowings). Financial liabilities at fair value through profit or loss The Group has not designated any financial liability as at fair value through profit or loss. Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the effective interest rate (hereafter: EIR) method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. This category generally applies to interest-bearing loans and borrowings. Classification as debt or equity Debt and equity instruments issued by the Group are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument . Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all its liabilities. Equity instruments issued by the Group are recognised at the proceeds received, net of direct issue costs. Convertible debt Proceeds received on issuance of Group\u2019s convertible debt are allocated into their liability and equity components. The amount initially attributed to the debt component equals the discounted cash flows using a market rate of interest that would be payable on a similar debt instrument that does not include an option to convert. Subse- quently, the debt component is accounted for as a financial liability measured at amortised cost until extinguished on conversion or maturity of the bond. The remainder of the proceeds is allocated to the conversion option and is recognised in the equity part on convertible bonds within shareholders\u2019 equity, net of income tax effects. Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss. Offsetting of financial instruments. Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-359": {
"value": "Classification as debt or equity Debt and equity instruments issued by the Group are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-361": {
"value": "Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-360": {
"value": "Offsetting of financial instruments. Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-320": {
"value": "3.4 CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES. New and amended standards and interpretations In the current year, the Group has applied a number of amendments to IFRS issued by the International Accounting Standards Board (IASB) that are mandatorily effective for an accounting period that begins on or after 1 January 2022. In 2022, the Group has not adopted early any new standards, interpretations or amendments that have been issued but are not yet effective. The Group has adopted the amendments included in the Annual Improvements to IFRS accounting standards 2018-2020 Cycle for the first time in the current year. The Annual Improvements include amendments to four standards; IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 9 Financial Instruments, IFRS 16 Leases and IAS 41 Agriculture. The Group is not affected by these amendments. The Group is not affected by the Improvement in IFRS 3 Business Combinations and the Amendments to IAS 16 Property, Plant and Equipment - Proceeds before Intended Use, the Amendment to IAS 37 Onerous Contracts-Cost of Fulfilling a Contract .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-3": {
"value": "4. SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS. The preparation of the Group\u2019s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Other disclosures relating to the Group\u2019s exposure to risks and uncertainties include: \u2013 Capital management (Note 25). \u2013 Financial instruments (Note 25). \u25cf 4.1 JUDGEMENTS. In the process of applying the Group\u2019s accounting policies, management has made the following judgements, which have the most significant effect on the amounts recognised in the consolidated financial statements: DETERMINING THE LEASE TERM OF CONTRACTS WITH RENEWAL AND TERMINATION OPTIONS \u2013 GROUP AS LESSEE. The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Group has several lease contracts that include extension and termination options. The Group applies judgement in evaluating whether it is reasonably certain whether or not to exercise the option to renew or terminate the lease, that is, it considers all relevant factors that create an economic incentive for it to exercise either the renewal or termination. After the commencement date, the Group reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise or not to exercise the option to renew or to terminate (e.g. construction of significant leasehold improvements or significant customisation to the leased asset). CAPITALISATION OF DEVELOPMENT EXPENSES. The Group capitalises costs for development projects. Initial capitalisation of costs is based on management\u2019s judgement that technological and economic feasibility is confirmed, usually when a development project has reached a defined milestone according to an established project management model. In determining the amounts to be capitalised, management makes assumptions regarding the expected future cash generation of the project, discount rates to be applied and the expected period of benefits. In particular, we have capitalised development work for our websites and for the ERP system that runs our business operations. 4.2 ESTIMATES AND ASSUMPTIONS. The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters avail- able when the consolidated financial statements were prepared. However, existing circumstances and assumptions about future developments may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. EVALUATION OF NON-CURRENT ASSETS FOR IMPAIRMENT. Non-current assets include goodwill, other intangible assets, investments in equity-accounted joint ventures, invest - ments in associates and property, plant and equipment. Estimates are reviewed at least annually as of the date of each impairment test and believed to be appropriate. However, changes in these estimates could change the outcomes of the impairment reviews and therefore affect future financial results, the effects of which would be recognised in the consolidated statement of profit and loss through operating profit. The key assumptions used, including a sensitivity analysis, are disclosed and further explained in Note 3.3.14 and Note 15. LEASES \u2013 ESTIMATING THE INCREMENTAL BORROWING RATE. The Group cannot readily determine the market rate in the lease. Therefore, it uses its incremental borrowing rate (IBR) to measure leases. The IBR is the rate of interest that the Group would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. The Group estimates the IBR using observable inputs (such as market interest rates) when available and is required to make certain entity-specific estimates (such as the subsidiary\u2019s stand-alone credit rating). CONVERTIBLE BONDS \u2013 ESTIMATING THE EFFECTIVE INTEREST RATE. The Group measures the convertible bonds, net of directly attributable transaction costs, at amortised cost. The effective interest rate is the rate of interest that the Group would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain a convertible bond in a similar economic environment. The Group estimates the effective interest rate using observable inputs (such as market interest rates) when available and is required to make certain entity-specific estimates (such as the subsidiary\u2019s stand-alone credit rating). TAXES. Deferred tax assets are recognised for unused tax losses to the extent that it is probable that taxable profit will be available against which the losses can be utilised. Significant management judgement is required to determine the amount of deferred tax assets that can be recognised, based upon the likely timing and the level of future taxable profits, together with future tax planning strategies. Under consideration of IAS 12, no deferred tax assets have been recognised in excess of existing deferred tax liabilities, since no positive fiscal results have been reported yet. PROVISION FOR EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES. Almost all accounts receivable are derived from sales to customers and receivables from vendors. In order to monitor potential credit losses, the Group performs ongoing credit evaluations of its customers\u2019 financial condition. Respective allowances for expected credit losses on accounts receivable are maintained based upon management\u2019s assessment of the expected collectability of all accounts receivable. The respective allowances for credit losses on accounts receivable are reviewed periodically to assess the adequacy of these allowances. In making this assess - ment, the Group takes into consideration any circumstances of which it is aware regarding a customer\u2019s inability to meet its financial obligations; and its judgements as to potential prevailing economic conditions in the industry and their potential impact on its customers. PROVISION FOR NET REALISABLE VALUE OF INVENTORIES. The assessment of a risk for a lower net realisable value of the inventories is done on a periodical basis. Based on trends in sales quantities and prices as well as other market developments, we review if the net realisable value is lower when measured at cost. The net realizable value is equal to the amount for which we expect the product can be sold, after deduction of costs still to be incurred. In making this assessment, the Group takes into consideration any circumstances of which it is aware regarding a potential decrease in current purchase and sales prices or sales demand. SHARE-BASED PAYMENTS. Estimating fair value for share-based payment transactions requires determination of the most appropriate valu- ation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option or appreciation right, volatility and dividend yield and making assumptions about them. For the measurement of the fair value of equity-settled transactions with employees at the grant date, the Group uses the Black-Scholes valuation method for initial plans 1 until 6. For new plans during financial year 2020 the Monte-Carlo valuation method has been applied. The assumptions and methods used for estimating fair value for share-based payment transactions are disclosed in Note 27.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-362": {
"value": "5. REVENUE FROM CONTRACTS WITH CUSTOMERS AND SEGMENT INFORMATION.
A business segment in the sense of IFRS 8 is a unit of a business which conducts business activities and produces
financial income and expenses, the operating results of which are regularly reviewed by the Company\u2019s chief
operating decision-makers with regards to decisions on allocating resources to this sector and the assessment of
profitability and for which there exists corresponding financial information.
Our operating segments are reported in a manner consistent with the internal reporting provided to the chief
operating decision-makers. The chief operating decision-makers, who are responsible for allocating resources
and assessing performance of the operating segments, have been identified as statutory members of the Managing
Board of the Group and make strategic decisions.
Segment Information or the year ended 31 December 2022 DACH International Consolidated EUR 1,000 EUR 1,000 EUR 1,000 Revenue 940,169 264,183 1,204,352 Cost of sales \u2013 678,559 \u2013 194,007 \u2013 872,566 Gross Profit 261,610 70,176 331,786 % of revenue 2 7.8 % 26.6 % 2 7.5 % Other income 116 32 148 Selling & Distribution \u2013 219,4 37 \u2013 8 0, 213 \u2013 29 9,6 50 Segment EBITDA 42,289 \u2013 10,005 32,284 Administrative expenses \u2013 3 7,4 53 \u2013 24,493 \u2013 61,94 6 EBITDA 4,836 \u2013 34,498 \u2013 29, 662 Depreciation \u2013 23,888 \u2013 15, 622 \u2013 39, 510 EBIT \u2013 19,052 \u2013 50,120 \u2013 69,172 Net finance cost and income tax \u2013 8, 474 Net loss \u2013 77, 6 4 6 For the year ended 31 December 2021 DACH International Consolidated EUR 1,000 EUR 1,000 EUR 1,000 Revenue 847,171 213,150 1,060,321 Cost of sales \u2013 638,702 \u2013 155,091 \u2013 793,793 Gross Profit 208,469 58,059 266,528 % of revenue 24.6 % 2 7.3 % 25.2 % Other income 128 32 160 Selling & Distribution \u2013 177, 3 07 \u2013 64,075 \u2013 241,382 Segment EBITDA 31,290 \u2013 5,984 25,306 Administrative expenses \u2013 47,9 77 \u2013 16,063 \u2013 64,040 EBITDA \u2013 16, 687 \u2013 22,047 \u2013 38,734 Depreciation \u2013 16,550 \u2013 10,414 \u2013 26,964 EBIT \u2013 33,237 \u2013 32 ,4 61 \u2013 65,698 Net finance cost and income tax \u2013 8,487 Net loss \u2013 74,185 Within the context of IFRS 8, we consider two business segments for external reporting purposes: Our DACH
segment which includes medications and pharmacy-related BPC products sold to customers in Germany, Austria
and Switzerland, and our International segment which includes OTC medications and pharmacy-related BPC
products only, sold to customers in Belgium, The Netherlands, France and Italy.
The Group\u2019s assets and liabilities are not disclosed by segment as they are not included in the segment information
used by the chief operating decision-makers. The accounting policies of the operating segments are the same as
the Group\u2019s accounting policies described in Note 3.
The Group allocates all costs (excluding net finance cost and income tax) to the segments. The result by segment
is shown in the EBITDA line including all costs directly related to the revenue of the segments (marketing, operations)
and administrative expenses. EBITDA means earnings before tax, interest, depreciation and amortisation.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-321": {
"value": "5. REVENUE FROM CONTRACTS WITH CUSTOMERS AND SEGMENT INFORMATION. A business segment in the sense of IFRS 8 is a unit of a business which conducts business activities and produces financial income and expenses, the operating results of which are regularly reviewed by the Company\u2019s chief operating decision-makers with regards to decisions on allocating resources to this sector and the assessment of profitability and for which there exists corresponding financial information. Our operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-makers. The chief operating decision-makers, who are responsible for allocating resources and assessing performance of the operating segments, have been identified as statutory members of the Managing Board of the Group and make strategic decisions. Segment Information
For the year ended 31 December 2022 DACH International Consolidated
EUR 1,000 EUR 1,000 EUR 1,000
Revenue 940,169 264,183 1,204,352
Cost of sales \u2013 678,559 \u2013 194,007 \u2013 872,566
Gross Profit 261,610 70,176 331,786
% of revenue 2 7.8 % 26.6 % 2 7.5 %
Other income 116 32 148
Selling & Distribution \u2013 219,4 37 \u2013 8 0, 213 \u2013 29 9,6 50
Segment EBITDA 42,289 \u2013 10,005 32,284
Administrative expenses \u2013 3 7,4 53 \u2013 24,493 \u2013 61,94 6
EBITDA 4,836 \u2013 34,498 \u2013 29, 662
Depreciation \u2013 23,888 \u2013 15, 622 \u2013 39, 510
EBIT \u2013 19,052 \u2013 50,120 \u2013 69,172
Net finance cost and income tax \u2013 8, 474
Net loss \u2013 77, 6 4 6
For the year ended 31 December 2021 DACH International Consolidated
EUR 1,000 EUR 1,000 EUR 1,000
Revenue 847,171 213,150 1,060,321
Cost of sales \u2013 638,702 \u2013 155,091 \u2013 793,793
Gross Profit 208,469 58,059 266,528
% of revenue 24.6 % 2 7.3 % 25.2 %
Other income 128 32 160
Selling & Distribution \u2013 177, 3 07 \u2013 64,075 \u2013 241,382
Segment EBITDA 31,290 \u2013 5,984 25,306
Administrative expenses \u2013 47,9 77 \u2013 16,063 \u2013 64,040
EBITDA \u2013 16, 687 \u2013 22,047 \u2013 38,734
Depreciation \u2013 16,550 \u2013 10,414 \u2013 26,964
EBIT \u2013 33,237 \u2013 32 ,4 61 \u2013 65,698
Net finance cost and income tax \u2013 8,487
Net loss \u2013 74,185
Within the context of IFRS 8, we consider two business segments for external reporting purposes: Our DACH segment which includes medications and pharmacy-related BPC products sold to customers in Germany, Austria and Switzerland, and our International segment which includes OTC medications and pharmacy-related BPC products only, sold to customers in Belgium, The Netherlands, France and Italy. The Group\u2019s assets and liabilities are not disclosed by segment as they are not included in the segment information used by the chief operating decision-makers. The accounting policies of the operating segments are the same as the Group\u2019s accounting policies described in Note 3. The Group allocates all costs (excluding net finance cost and income tax) to the segments. The result by segment is shown in the EBITDA line including all costs directly related to the revenue of the segments (marketing, operations) and administrative expenses. EBITDA means earnings before tax, interest, depreciation and amortisation. REVENUE FROM TYPE OF PRODUCTS AND SERVICES. The revenue from type of products and services is the following: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Prescription (Rx) 129,956 143,483 Over-the-counter (OTC) & beauty and personal care (BPC) 1,070,498 916,204 Other services 3,898 634 1,204,352 1,060,321 The 2022 revenue from the country of domicile amounts to EUR 1,163.1 million (2021: EUR 1,020.1 million). The Group has no revenue from transactions with a single external customer amounting to 10 % or more of revenue. Revenue from the sale of major products and services comprises the amount of the consideration SHOP APOTHEKE expects to or has already received in exchange for transferring the control of the goods or services to our customers. The concentration of credit risk with respect to receivables is limited, as the Company\u2019s customer base and vendor base are large and unrelated. No customer individually represents more than 10 % of the total balance of trade receivables . OTHER GEOGRAPHICAL INFORMATION.
The Group\u2019s information about its non-current assets (property, plant and equipment and intangible assets) based
on geographic location of the assets is as follows (all amounts in thousands of euro):
Other geographical information \u2013 location of non-current assets Year ended
31. 12. 2022
Year ended
31. 12. 2021
EUR 1,000 EUR 1,000
Netherlands 322,790 317,724
Germany 42,725 16,545
Italy 7,565 103
Belgium 1,239 1,202
France 121 163
374,440 335,737
Other geographical information \u2013 additions to non-current assets Year ended
31. 12. 2022
Year ended
31. 12. 2021
EUR 1,000 EUR 1,000
Netherlands 44,101 39,435
Germany 25,294 3,573
Italy 8,396 6
Belgium 390 492
France 0 5
78,181 43, 511
Additions and acquisitions
Property, plant and equipment 20,675 14,108
Intangible assets 57,506 29,403
78,181 43, 511
",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-4": {
"value": "5. REVENUE FROM CONTRACTS WITH CUSTOMERS AND SEGMENT INFORMATION. A business segment in the sense of IFRS 8 is a unit of a business which conducts business activities and produces financial income and expenses, the operating results of which are regularly reviewed by the Company\u2019s chief operating decision-makers with regards to decisions on allocating resources to this sector and the assessment of profitability and for which there exists corresponding financial information. Our operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-makers. The chief operating decision-makers, who are responsible for allocating resources and assessing performance of the operating segments, have been identified as statutory members of the Managing Board of the Group and make strategic decisions. For the year ended 31 December 2022 DACH International Consolidated EUR 1,000 EUR 1,000 EUR 1,000 Revenue 940,169 264,183 1,204,352 Cost of sales \u2013 678,559 \u2013 194,007 \u2013 872,566 Gross Profit 261,610 70,176 331,786 % of revenue 2 7.8 % 26.6 % 2 7.5 % Other income 116 32 148 Selling & Distribution \u2013 219,4 37 \u2013 8 0, 213 \u2013 29 9,6 50 Segment EBITDA 42,289 \u2013 10,005 32,284 Administrative expenses \u2013 3 7,4 53 \u2013 24,493 \u2013 61,94 6 EBITDA 4,836 \u2013 34,498 \u2013 29, 662 Depreciation \u2013 23,888 \u2013 15, 622 \u2013 39, 510 EBIT \u2013 19,052 \u2013 50,120 \u2013 69,172 Net finance cost and income tax \u2013 8, 474 Net loss \u2013 77, 6 4 6 Segment Information For the year ended 31 December 2021 DACH International Consolidated EUR 1,000 EUR 1,000 EUR 1,000 Revenue 847,171 213,150 1,060,321 Cost of sales \u2013 638,702 \u2013 155,091 \u2013 793,793 Gross Profit 208,469 58,059 266,528 % of revenue 24.6 % 2 7.3 % 25.2 % Other income 128 32 160 Selling & Distribution \u2013 177, 3 07 \u2013 64,075 \u2013 241,382 Segment EBITDA 31,290 \u2013 5,984 25,306 Administrative expenses \u2013 47,9 77 \u2013 16,063 \u2013 64,040 EBITDA \u2013 16, 687 \u2013 22,047 \u2013 38,734 Depreciation \u2013 16,550 \u2013 10,414 \u2013 26,964 EBIT \u2013 33,237 \u2013 32 ,4 61 \u2013 65,698 Net finance cost and income tax \u2013 8,487 Net loss \u2013 74,185 Within the context of IFRS 8, we consider two business segments for external reporting purposes: Our DACH segment which includes medications and pharmacy-related BPC products sold to customers in Germany, Austria and Switzerland, and our International segment which includes OTC medications and pharmacy-related BPC products only, sold to customers in Belgium, The Netherlands, France and Italy. The Group\u2019s assets and liabilities are not disclosed by segment as they are not included in the segment information used by the chief operating decision-makers. The accounting policies of the operating segments are the same as the Group\u2019s accounting policies described in Note 3. The Group allocates all costs (excluding net finance cost and income tax) to the segments. The result by segment is shown in the EBITDA line including all costs directly related to the revenue of the segments (marketing, operations) and administrative expenses. EBITDA means earnings before tax, interest, depreciation and amortisation. REVENUE FROM TYPE OF PRODUCTS AND SERVICES. The revenue from type of products and services is the following: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Prescription (Rx) 129,956 143,483 Over-the-counter (OTC) & beauty and personal care (BPC) 1,070,498 916,204 Other services 3,898 634 1,204,352 1,060,321 The 2022 revenue from the country of domicile amounts to EUR 1,163.1 million (2021: EUR 1,020.1 million). The Group has no revenue from transactions with a single external customer amounting to 10 % or more of revenue. Revenue from the sale of major products and services comprises the amount of the consideration SHOP APOTHEKE expects to or has already received in exchange for transferring the control of the goods or services to our customers. The concentration of credit risk with respect to receivables is limited, as the Company\u2019s customer base and vendor base are large and unrelated. No customer individually represents more than 10 % of the total balance of trade receivables THER GEOGRAPHICAL INFORMATION. The Group\u2019s information about its non-current assets (property, plant and equipment and intangible assets) based on geographic location of the assets is as follows (all amounts in thousands of euro): Other geographical information \u2013 location of non-current assets Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Netherlands 322,790 317,724 Germany 42,725 16,545 Italy 7,565 103 Belgium 1,239 1,202 France 121 163 374,440 335,737 Other geographical information \u2013 additions to non-current assets Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Netherlands 44,101 39,435 Germany 25,294 3,573 Italy 8,396 6 Belgium 390 492 France 0 5 78,181 43, 511 Additions and acquisitions Property, plant and equipment 20,675 14,108 Intangible assets 57,506 29,403 78,181 43, 51",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-374": {
"value": "A business segment in the sense of IFRS 8 is a unit of a business which conducts business activities and produces financial income and expenses, the operating results of which are regularly reviewed by the Company\u2019s chief operating decision-makers with regards to decisions on allocating resources to this sector and the assessment of profitability and for which there exists corresponding financial information. Our operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-makers. The chief operating decision-makers, who are responsible for allocating resources and assessing performance of the operating segments, have been identified as statutory members of the Managing Board of the Group and make strategic decisions. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-323": {
"value": "6. OTHER INCOME. For 2022 and 2021, the other income relates to other transactions such as result from disposal for sale of fixed assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-6": {
"value": "6. OTHER INCOME. For 2022 and 2021, the other income relates to other transactions such as result from disposal for sale of fixed assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-375": {
"value": "7. SELLING & DISTRIBUTION. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Other selling & distribution expenses 217,728 175,634 Employee benefit expenses 81,922 65,746 Depreciation and amortisation expenses 33,584 22,921 Total selling & distribution 333,234 264,301 The main categories within selling & distribution are fulfilment, last mile and marketing and also cost related to online payment methods. As percentage of sales, selling & distribution expenses increased versus last year. This is largely due to increased marketing expenses as well as to shipping expenses. 8. ADMINISTRATIVE EXPENSE. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Other administrative expenses 26,511 21,250 Employee benefit expenses 35,435 42,833 Depreciation and amortisation expenses 5,927 4,002 Total administrative expenses 67, 873 68,085 Main categories within administrative expenses are personnel expenses e. g. for management, Finance, HR and Legal, as well as other IT-related non-labour cost, operations overhead cost and facility expenses. Reconciliation: Employee benefit to selling & distribution, administrative expenses and cost of sales Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Included in Selling & distribution 81,922 65,746 Included in Administrative expenses 35,435 42,833 Included in Cost of sales 12,095 11,052 129,452 119,631 Reconciliation: Employee benefit to various categories Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Wages & salaries 98,409 84,755 Social securities 13,901 10,164 Pension contributions 3,005 2,262 Post-combination services 14,137 22,450 129,452 119,631 The expenses mentioned above include expenses of own employees (including expenses for the employee share option plans) and costs of contingent workers. Employee benefit expenses include costs of EUR 14.1 million (of which EUR 15.2 million for smartpatient and EUR \u2013 1.1 million for MedApp, in 2021: EUR 22.5 million (of which EUR 19.9 million for smartpatient and EUR 2.5 million for MedApp) of post-combination services payments related to the acquisitions of smartpatient and MedApp. The credit amount for MedApp relates to the reassessment of the expected future post-combination services liability as per the reporting date. For detailed explanation on the nature of these cost reference is made to note 29 business combinations completed in prior periods. The number of employees of the Group as of the end of the year converted to full-time equivalents was as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 FTE\u2019s (Full Time Equivalents) as at 31 December 1,847 1,569 These full-time equivalents are divided over the various departments as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Cost of sales 219 178 Selling & distribution 1,455 1,225 Admin 173 166 1,847 1,569 All employees are involved in providing the Group\u2019s services relating to its online pharmacy and e-commerce activities. As of 31 December 2022, 655 of the 1,847 FTEs were working outside The Netherlands (31 December 2021: 469 of 1,569). The average FTE\u2019s for the year 2022 do not materially deviate from the year end FTE\u2019s. TOTAL EXPENSES DEFINED CONTRIBUTION PENSION PLANS. The total expenses of EUR 3.1 million (2021: EUR 2.2 million) recognised in profit or loss represents contributions payable to the plan by the Group. As of 31 December 2022, contributions of EUR 0 (2021: EUR 137 thousand) due in respect of the reporting period had not been paid over to the plan . 9. TOTAL DEPRECIATION AND AMORTISATION EXPENSES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Depreciation of property, plant and equipment 13,834 11,380 Amortisation of intangible assets 25,677 15,543 39,510 26,923",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-363": {
"value": "7. SELLING & DISTRIBUTION. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Other selling & distribution expenses 217,728 175,634 Employee benefit expenses 81,922 65,746 Depreciation and amortisation expenses 33,584 22,921 Total selling & distribution 333,234 264,301 The main categories within selling & distribution are fulfilment, last mile and marketing and also cost related to online payment methods. As percentage of sales, selling & distribution expenses increased versus last year. This is largely due to increased marketing expenses as well as to shipping expenses. 8. ADMINISTRATIVE EXPENSE. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Other administrative expenses 26,511 21,250 Employee benefit expenses 35,435 42,833 Depreciation and amortisation expenses 5,927 4,002 Total administrative expenses 67, 873 68,085 Main categories within administrative expenses are personnel expenses e. g. for management, Finance, HR and Legal, as well as other IT-related non-labour cost, operations overhead cost and facility expenses. Reconciliation: Employee benefit to selling & distribution, administrative expenses and cost of sales Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Included in Selling & distribution 81,922 65,746 Included in Administrative expenses 35,435 42,833 Included in Cost of sales 12,095 11,052 129,452 119,631 Reconciliation: Employee benefit to various categories Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Wages & salaries 98,409 84,755 Social securities 13,901 10,164 Pension contributions 3,005 2,262 Post-combination services 14,137 22,450 129,452 119,631 The expenses mentioned above include expenses of own employees (including expenses for the employee share option plans) and costs of contingent workers. Employee benefit expenses include costs of EUR 14.1 million (of which EUR 15.2 million for smartpatient and EUR \u2013 1.1 million for MedApp, in 2021: EUR 22.5 million (of which EUR 19.9 million for smartpatient and EUR 2.5 million for MedApp) of post-combination services payments related to the acquisitions of smartpatient and MedApp. The credit amount for MedApp relates to the reassessment of the expected future post-combination services liability as per the reporting date. For detailed explanation on the nature of these cost reference is made to note 29 business combinations completed in prior periods. The number of employees of the Group as of the end of the year converted to full-time equivalents was as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 FTE\u2019s (Full Time Equivalents) as at 31 December 1,847 1,569 These full-time equivalents are divided over the various departments as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Cost of sales 219 178 Selling & distribution 1,455 1,225 Admin 173 166 1,847 1,569 All employees are involved in providing the Group\u2019s services relating to its online pharmacy and e-commerce activities. As of 31 December 2022, 655 of the 1,847 FTEs were working outside The Netherlands (31 December 2021: 469 of 1,569). The average FTE\u2019s for the year 2022 do not materially deviate from the year end FTE\u2019s. TOTAL EXPENSES DEFINED CONTRIBUTION PENSION PLANS. The total expenses of EUR 3.1 million (2021: EUR 2.2 million) recognised in profit or loss represents contributions payable to the plan by the Group. As of 31 December 2022, contributions of EUR 0 (2021: EUR 137 thousand) due in respect of the reporting period had not been paid over to the plan 9. TOTAL DEPRECIATION AND AMORTISATION EXPENSES.
Year ended
31. 12. 2022
Year ended
31. 12. 2021
EUR 1,000 EUR 1,000
Depreciation of property, plant and equipment 13,834 11,380
Amortisation of intangible assets 25,677 15,543
39,510 26,923
",
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-5": {
"value": "8. ADMINISTRATIVE EXPENSE. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Other administrative expenses 26,511 21,250 Employee benefit expenses 35,435 42,833 Depreciation and amortisation expenses 5,927 4,002 Total administrative expenses 67, 873 68,085 Main categories within administrative expenses are personnel expenses e. g. for management, Finance, HR and Legal, as well as other IT-related non-labour cost, operations overhead cost and facility expenses. Reconciliation: Employee benefit to selling & distribution, administrative expenses and cost of sales Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Included in Selling & distribution 81,922 65,746 Included in Administrative expenses 35,435 42,833 Included in Cost of sales 12,095 11,052 129,452 119,631 Reconciliation: Employee benefit to various categories Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Wages & salaries 98,409 84,755 Social securities 13,901 10,164 Pension contributions 3,005 2,262 Post-combination services 14,137 22,450 129,452 119,631 The expenses mentioned above include expenses of own employees (including expenses for the employee share option plans) and costs of contingent workers. Employee benefit expenses include costs of EUR 14.1 million (of which EUR 15.2 million for smartpatient and EUR \u2013 1.1 million for MedApp, in 2021: EUR 22.5 million (of which EUR 19.9 million for smartpatient and EUR 2.5 million for MedApp) of post-combination services payments related to the acquisitions of smartpatient and MedApp. The credit amount for MedApp relates to the reassessment of the expected future post-combination services liability as per the reporting date. For detailed explanation on the nature of these cost reference is made to note 29 business combinations completed in prior periods. The number of employees of the Group as of the end of the year converted to full-time equivalents was as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 FTE\u2019s (Full Time Equivalents) as at 31 December 1,847 1,569 These full-time equivalents are divided over the various departments as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Cost of sales 219 178 Selling & distribution 1,455 1,225 Admin 173 166 1,847 1,569 All employees are involved in providing the Group\u2019s services relating to its online pharmacy and e-commerce activities. As of 31 December 2022, 655 of the 1,847 FTEs were working outside The Netherlands (31 December 2021: 469 of 1,569). The average FTE\u2019s for the year 2022 do not materially deviate from the year end FTE\u2019s. TOTAL EXPENSES DEFINED CONTRIBUTION PENSION PLANS. The total expenses of EUR 3.1 million (2021: EUR 2.2 million) recognised in profit or loss represents contributions payable to the plan by the Group. As of 31 December 2022, contributions of EUR 0 (2021: EUR 137 thousand) due in respect of the reporting period had not been paid over to the plan . ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-322": {
"value": "Reconciliation: Employee benefit to selling & distribution,
administrative expenses and cost of sales
Year ended
31. 12. 2022
Year ended
31. 12. 2021
EUR 1,000 EUR 1,000
Included in Selling & distribution 81,922 65,746
Included in Administrative expenses 35,435 42,833
Included in Cost of sales 12,095 11,052
129,452 119,631
Reconciliation: Employee benefit to various categories Year ended
31. 12. 2022
Year ended
31. 12. 2021
EUR 1,000 EUR 1,000
Wages & salaries 98,409 84,755
Social securities 13,901 10,164
Pension contributions 3,005 2,262
Post-combination services 14,137 22,450
129,452 119,631
The expenses mentioned above include expenses of own employees (including expenses for the employee share
option plans) and costs of contingent workers.
Employee benefit expenses include costs of EUR 14.1 million (of which EUR 15.2 million for smartpatient and EUR
\u2013 1.1 million for MedApp, in 2021: EUR 22.5 million (of which EUR 19.9 million for smartpatient and EUR 2.5 million
for MedApp) of post-combination services payments related to the acquisitions of smartpatient and MedApp. The
credit amount for MedApp relates to the reassessment of the expected future post-combination services liability
as per the reporting date. For detailed explanation on the nature of these cost reference is made to note 29
business combinations completed in prior periods.
The number of employees of the Group as of the end of the year converted to full-time equivalents was as follows:
Year ended
31. 12. 2022
Year ended
31. 12. 2021
FTE\u2019s (Full Time Equivalents) as at 31 December 1,847 1,569
These full-time equivalents are divided over the various departments as follows:
Year ended
31. 12. 2022
Year ended
31. 12. 2021
EUR 1,000 EUR 1,000
Cost of sales 219 178
Selling & distribution 1,455 1,225
Admin 173 166
1,847 1,569
All employees are involved in providing the Group\u2019s services relating to its online pharmacy and e-commerce
activities. As of 31 December 2022, 655 of the 1,847 FTEs were working outside The Netherlands (31 December
2021: 469 of 1,569).
The average FTE\u2019s for the year 2022 do not materially deviate from the year end FTE\u2019s.
",
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"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-324": {
"value": "TOTAL EXPENSES DEFINED CONTRIBUTION PENSION PLANS. The total expenses of EUR 3.1 million (2021: EUR 2.2 million) recognised in profit or loss represents contributions payable to the plan by the Group. As of 31 December 2022, contributions of EUR 0 (2021: EUR 137 thousand) due in respect of the reporting period had not been paid over to the plan . ",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-7": {
"value": "9. TOTAL DEPRECIATION AND AMORTISATION EXPENSES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Depreciation of property, plant and equipment 13,834 11,380 Amortisation of intangible assets 25,677 15,543 39,510 26,923",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-325": {
"value": "10. FINANCE INCOME AND EXPENSES. Finance income Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Net foreign exchange differences 1,801 1,491 Finance income from subrental 233 \u2013 Other finance income 41 28 2,075 1,519 Finance expenses Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Interest and other expenses convertible bonds 6,044 5,652 Expenses for online payment methods 5,788 4,532 Losses from other financial assets 1,575 156 Net loss on contingent consideration liability subsequently measured at FVTPL 1,444 \u2013 Interest expenses credit institutions 1,343 1,824 Interest costs related to leasing 1,117 1,090 Net foreign exchange differences 39 3 Other finance expense 11 21 17, 361 13,278 Part of the fees paid to companies for financing by online payment methods, such as credit card companies and PayPal, that relates to the financing (prepayment) element has been reported as finance expenses. The remainder as selling and distribution cost . ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-384": {
"value": "10. FINANCE INCOME AND EXPENSES. Finance income Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Net foreign exchange differences 1,801 1,491 Finance income from subrental 233 \u2013 Other finance income 41 28 2,075 1,519 Finance expenses Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Interest and other expenses convertible bonds 6,044 5,652 Expenses for online payment methods 5,788 4,532 Losses from other financial assets 1,575 156 Net loss on contingent consideration liability subsequently measured at FVTPL 1,444 \u2013 Interest expenses credit institutions 1,343 1,824 Interest costs related to leasing 1,117 1,090 Net foreign exchange differences 39 3 Other finance expense 11 21 17, 361 13,278 Part of the fees paid to companies for financing by online payment methods, such as credit card companies and PayPal, that relates to the financing (prepayment) element has been reported as finance expenses. The remainder as selling and distribution cost .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-383": {
"value": "10. FINANCE INCOME AND EXPENSES. Finance income Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Net foreign exchange differences 1,801 1,491 Finance income from subrental 233 \u2013 Other finance income 41 28 2,075 1,519 Finance expenses Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Interest and other expenses convertible bonds 6,044 5,652 Expenses for online payment methods 5,788 4,532 Losses from other financial assets 1,575 156 Net loss on contingent consideration liability subsequently measured at FVTPL 1,444 \u2013 Interest expenses credit institutions 1,343 1,824 Interest costs related to leasing 1,117 1,090 Net foreign exchange differences 39 3 Other finance expense 11 21 17, 361 13,278 Part of the fees paid to companies for financing by online payment methods, such as credit card companies and PayPal, that relates to the financing (prepayment) element has been reported as finance expenses. The remainder as selling and distribution cost ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-376": {
"value": "10. FINANCE INCOME AND EXPENSES. Finance income Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Net foreign exchange differences 1,801 1,491 Finance income from subrental 233 \u2013 Other finance income 41 28 2,075 1,519 Finance expenses Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Interest and other expenses convertible bonds 6,044 5,652 Expenses for online payment methods 5,788 4,532 Losses from other financial assets 1,575 156 Net loss on contingent consideration liability subsequently measured at FVTPL 1,444 \u2013 Interest expenses credit institutions 1,343 1,824 Interest costs related to leasing 1,117 1,090 Net foreign exchange differences 39 3 Other finance expense 11 21 17, 361 13,278 Part of the fees paid to companies for financing by online payment methods, such as credit card companies and PayPal, that relates to the financing (prepayment) element has been reported as finance expenses. The remainder as selling and distribution cost .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-364": {
"value": "10. FINANCE INCOME AND EXPENSES. Finance income Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Net foreign exchange differences 1,801 1,491 Finance income from subrental 233 \u2013 Other finance income 41 28 2,075 1,519 Finance expenses Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Interest and other expenses convertible bonds 6,044 5,652 Expenses for online payment methods 5,788 4,532 Losses from other financial assets 1,575 156 Net loss on contingent consideration liability subsequently measured at FVTPL 1,444 \u2013 Interest expenses credit institutions 1,343 1,824 Interest costs related to leasing 1,117 1,090 Net foreign exchange differences 39 3 Other finance expense 11 21 17, 361 13,278 Part of the fees paid to companies for financing by online payment methods, such as credit card companies and PayPal, that relates to the financing (prepayment) element has been reported as finance expenses. The remainder as selling and distribution cost .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-8": {
"value": "10. FINANCE INCOME AND EXPENSES. Finance income Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Net foreign exchange differences 1,801 1,491 Finance income from subrental 233 \u2013 Other finance income 41 28 2,075 1,519 Finance expenses Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Interest and other expenses convertible bonds 6,044 5,652 Expenses for online payment methods 5,788 4,532 Losses from other financial assets 1,575 156 Net loss on contingent consideration liability subsequently measured at FVTPL 1,444 \u2013 Interest expenses credit institutions 1,343 1,824 Interest costs related to leasing 1,117 1,090 Net foreign exchange differences 39 3 Other finance expense 11 21 17, 361 13,278 Part of the fees paid to companies for financing by online payment methods, such as credit card companies and PayPal, that relates to the financing (prepayment) element has been reported as finance expenses. The remainder as selling and distribution cost ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-9": {
"value": "11. INCOME TAX EXPENSES. The income tax expense for the year can be reconciled to the accounting profit as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Result before tax \u2013 84 ,119 \u2013 77,884 Temporary difference capitalization developed software \u2013 2 ,711 \u2013 679 Temporary difference intangible assets from business combination 6,319 6,739 Temporary difference leases 1,040 \u2013 393 Temporary difference convertible bond 5,720 0 Permanent difference provision business combinations 0 \u2013 4,897 Permanent difference contingent consideration business combinations 14,137 22,450 Permanent difference share option plan 16,227 6,819 Permanent difference result joint ventures \u2013 96 \u2013 4 Limited deductible costs 0 0 Taxable result before tax \u2013 43,483 \u2013 47,848 Fiscal result other countries \u2013 26,947 \u2013 13,68 0 Taxable result before tax Netherlands \u2013 16,536 \u2013 34,168 Income tax expense: Income tax rate Netherlands 25.8 % 25.0 % Effect of tax during the year Netherlands \u2013 4,266 \u2013 8,542 No deferred tax due to uncertainty 4,266 8,542 Effect of tax loss carry forward Netherlands 0 0 Effect of current taxes in other countries 187 467 Effect of tax loss carry forward Germany 0 0 Effect of current taxes prior years \u2013 240 96 Effect from movement deferred taxes \u2013 6,420 \u2013 4,262 Tax expense in profit and loss \u2013 6,473 \u2013 3,699 The effective tax rate deviates from the applicable tax rate as a result of corporate income tax rates being different in certain jurisdictions and due to loss generating subsidiaries. The Company has not recognised deferred tax assets for all Iosses carried forward. The tax expense in profit and loss can be divided into deferred and current taxes as follows: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Current taxes 53 \u2013 563 Deferred taxes 6,420 4,262 6,473 3,699 DEFERRED TAX BALANCES. Deferred tax is calculated in full on temporary differences under the liability method using a tax rate of 25.8 % in The Netherlands and 32 % in Germany (2021: 25 % and 34 % respectively). The movement on the deferred tax account is as shown below: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Balance 1 January \u2013 13, 552 \u2013 4,227 Recognized in profit and loss 6,420 4,262 Arising on equity component of convertible bond 0 \u2013 10,566 Arising on business combinations \u2013 293 \u2013 3,021 Balance 31 December \u2013 7,4 25 \u2013 13,552 Deferred tax assets have been recognised in respect of all tax losses and other temporary differences giving rise to deferred tax assets where management believes it is probable that these assets will be recovered The movements in deferred tax assets and liabilities (prior to the offsetting of balances within the same jurisdiction as permitted by IAS 12) during the period are shown below. Asset 2022 Liability 2022 Net 2022 (Charged)/ credited to profit & loss 2022 (Charged)/ credited to equity 2022 Arising on business combination 2022 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Available losses 11.929 0 11.929 1.427 0 0 Temporary difference fiscal amortisation goodwill 0 \u2013 1,179 0 \u2013 37 0 0 Temporary difference intangible fixed assets from business combinations 0 \u2013 11,714 0 1,483 0 \u2013 293 Temporary difference on convertible bond 0 \u2013 7, 8 87 0 1,266 0 0 Temporary difference on software capitalisation 1,427 0 0 2,281 Tax assets/(liabilities) 13,356 \u2013 20,780 11,929 6,420 0 \u2013 293 Set off of tax \u2013 12,894 12,894 0 0 0 0 Net tax assets (liabilities) 462 \u2013 7, 88 6 11,929 6,420 0 \u2013 293 Asset 2021 Liability 2021 Net 2021 (Charged)/ credited to profit & loss 2021 (Charged)/ credited to equity 2021 Arising on business combination 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Available losses 9,648 0 9,648 987 0 1,543 Temporary difference fiscal amortisation goodwill 0 \u2013 1,142 \u2013 1,142 0 0 0 Temporary difference intangible fixed assets from business combinations 0 \u2013 12,9 05 \u2013 12,905 1,862 0 \u2013 4,564 Temporary difference on convertible bond 0 \u2013 9,153 \u2013 9,15 3 1,413 \u2013 10,566 0 Tax assets/(liabilities) 9,648 \u2013 23,200 \u2013 13, 552 4,262 \u2013 10,566 \u2013 3,021 Set off of tax \u2013 9, 64 8 9,648 0 0 0 0 Net tax assets (liabilities) 0 \u2013 13, 552 \u2013 13,552 4,262 \u2013 10,566 \u2013 3,021 The Company has carry-forward losses in The Netherlands for an amount of EUR 262.9 million at the end of 2022 and EUR 210.3 million at the end of 2021. The actual applicable tax rate is the Dutch corporate tax rate of 25.8 % payable by corporate entities in The Netherlands and the corporate tax rate of 32 % payable by corporate entities in Germany on taxable profits A deferred tax asset has not been recognised for the following unused tax losses: 2022 2021 EUR m EUR m Unused tax losses 219.3 174.8 The expiry date of the unused tax losses is as follows: No expiry date 219.3 174.8 On 4 June 2021 a Royal Decree was published on the earlier announced modification to the Dutch Net Operating Loss (NOL) carryforwards. Under the new tax law, effective as per 1 January 2022, the NOL carryback period will remain 1 year and the carryforward period will be unlimited for all taxable losses as of the fiscal year 2013. How- ever, the amount of the NOL utilization will be limited to 50 per cent of taxable income (in excess of EUR 1 million). As a result of the change in tax law the overview with unused tax losses does not show an expiry date for the tax losses. DEFERRED TAX LIABILITIES. As per 31 December 2022, the deferred tax liability for intangible assets mainly relates to: \u2013 Acquisition of the Shop Group in 2010 which was an asset deal under Dutch jurisdiction with an initial (at acquisition) duration of ten years: EUR 1.2 million (2021: EUR 1.1 million); \u2013 to the intangible assets identified in the purchase price allocation to the acquisition of EHS Europe Health Services B.V., in 2017: EUR 7.0 million (2021: EUR 7.6 million). \u2013 Intangible assets identified in the purchase price allocation to the acquisition of nu3 in 2018: EUR 1.3 million (2021: EUR 1.6 million). \u2013 Intangible assets identified in the purchase price allocation to the acquisition of smartpatient GmbH in 2022: EUR 2.5 million (2020: EUR 3.0 million). \u2013 Intangible assets identified in the purchase price allocation to the acquisition of MedApp in 2021: EUR 630 thousand (2020: EUR 749 thousand). As per 31 December 2022, a deferred tax liability of EUR 7.9 million (2021: EUR 9.2 million) has been recorded which is related to a temporary difference in the convertible bond arising from the initial recognition of the equity component separately from the liability component. DEFERRED TAX ASSETS. For the fiscal entities nu3 GmbH, MedApp, Shop Group and EHSC B.V., deferred tax assets related to losses carried forward are recognised only as far as they can be offset against deferred tax liabilities for the same fiscal entity .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-326": {
"value": "DEFERRED TAX BALANCES. Deferred tax is calculated in full on temporary differences under the liability method using a tax rate of 25.8 % in The Netherlands and 32 % in Germany (2021: 25 % and 34 % respectively). The movement on the deferred tax account is as shown below: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Balance 1 January \u2013 13, 552 \u2013 4,227 Recognized in profit and loss 6,420 4,262 Arising on equity component of convertible bond 0 \u2013 10,566 Arising on business combinations \u2013 293 \u2013 3,021 Balance 31 December \u2013 7,4 25 \u2013 13,552 Deferred tax assets have been recognised in respect of all tax losses and other temporary differences giving rise to deferred tax assets where management believes it is probable that these assets will be recovered The movements in deferred tax assets and liabilities (prior to the offsetting of balances within the same jurisdiction as permitted by IAS 12) during the period are shown below. Asset 2022 Liability 2022 Net 2022 (Charged)/ credited to profit & loss 2022 (Charged)/ credited to equity 2022 Arising on business combination 2022 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Available losses 11.929 0 11.929 1.427 0 0 Temporary difference fiscal amortisation goodwill 0 \u2013 1,179 0 \u2013 37 0 0 Temporary difference intangible fixed assets from business combinations 0 \u2013 11,714 0 1,483 0 \u2013 293 Temporary difference on convertible bond 0 \u2013 7, 8 87 0 1,266 0 0 Temporary difference on software capitalisation 1,427 0 0 2,281 Tax assets/(liabilities) 13,356 \u2013 20,780 11,929 6,420 0 \u2013 293 Set off of tax \u2013 12,894 12,894 0 0 0 0 Net tax assets (liabilities) 462 \u2013 7, 88 6 11,929 6,420 0 \u2013 293 Asset 2021 Liability 2021 Net 2021 (Charged)/ credited to profit & loss 2021 (Charged)/ credited to equity 2021 Arising on business combination 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Available losses 9,648 0 9,648 987 0 1,543 Temporary difference fiscal amortisation goodwill 0 \u2013 1,142 \u2013 1,142 0 0 0 Temporary difference intangible fixed assets from business combinations 0 \u2013 12,9 05 \u2013 12,905 1,862 0 \u2013 4,564 Temporary difference on convertible bond 0 \u2013 9,153 \u2013 9,15 3 1,413 \u2013 10,566 0 Tax assets/(liabilities) 9,648 \u2013 23,200 \u2013 13, 552 4,262 \u2013 10,566 \u2013 3,021 Set off of tax \u2013 9, 64 8 9,648 0 0 0 0 Net tax assets (liabilities) 0 \u2013 13, 552 \u2013 13,552 4,262 \u2013 10,566 \u2013 3,021 The Company has carry-forward losses in The Netherlands for an amount of EUR 262.9 million at the end of 2022 and EUR 210.3 million at the end of 2021. The actual applicable tax rate is the Dutch corporate tax rate of 25.8 % payable by corporate entities in The Netherlands and the corporate tax rate of 32 % payable by corporate entities in Germany on taxable profits A deferred tax asset has not been recognised for the following unused tax losses: 2022 2021 EUR m EUR m Unused tax losses 219.3 174.8 The expiry date of the unused tax losses is as follows: No expiry date 219.3 174.8 On 4 June 2021 a Royal Decree was published on the earlier announced modification to the Dutch Net Operating Loss (NOL) carryforwards. Under the new tax law, effective as per 1 January 2022, the NOL carryback period will remain 1 year and the carryforward period will be unlimited for all taxable losses as of the fiscal year 2013. How- ever, the amount of the NOL utilization will be limited to 50 per cent of taxable income (in excess of EUR 1 million). As a result of the change in tax law the overview with unused tax losses does not show an expiry date for the tax losses. DEFERRED TAX LIABILITIES. As per 31 December 2022, the deferred tax liability for intangible assets mainly relates to: \u2013 Acquisition of the Shop Group in 2010 which was an asset deal under Dutch jurisdiction with an initial (at acquisition) duration of ten years: EUR 1.2 million (2021: EUR 1.1 million); \u2013 to the intangible assets identified in the purchase price allocation to the acquisition of EHS Europe Health Services B.V., in 2017: EUR 7.0 million (2021: EUR 7.6 million). \u2013 Intangible assets identified in the purchase price allocation to the acquisition of nu3 in 2018: EUR 1.3 million (2021: EUR 1.6 million). \u2013 Intangible assets identified in the purchase price allocation to the acquisition of smartpatient GmbH in 2022: EUR 2.5 million (2020: EUR 3.0 million). \u2013 Intangible assets identified in the purchase price allocation to the acquisition of MedApp in 2021: EUR 630 thousand (2020: EUR 749 thousand). As per 31 December 2022, a deferred tax liability of EUR 7.9 million (2021: EUR 9.2 million) has been recorded which is related to a temporary difference in the convertible bond arising from the initial recognition of the equity component separately from the liability component. DEFERRED TAX ASSETS. For the fiscal entities nu3 GmbH, MedApp, Shop Group and EHSC B.V., deferred tax assets related to losses carried forward are recognised only as far as they can be offset against deferred tax liabilities for the same fiscal entity ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-10": {
"value": "12. EARNINGS PER SHARE. Basic and diluted earnings Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Result for the year attributable to owners of the Company \u2013 7 7, 6 46 \u2013 74,18 5 Earnings used in the calculation of basic and diluted earnings per share \u2013 7 7, 6 46 \u2013 74,18 5 Earnings used in the calculation of basic and diluted earnings per share from continuing operations \u2013 77, 6 4 6 \u2013 74,18 5 Weighted average number of ordinary shares for the purposes of basic and diluted earnings per share 17,984,921 17,883,173 Basic and diluted earnings per share Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 From continuing operations \u2013 4,32 \u2013 4,15 From discontinued operations 0,00 0,00 Total basic and diluted earnings \u2013 4,32 \u2013 4 ,15 SHOP APOTHEKE EUROPE N.V. has not calculated diluted earnings per share since conversion of potential ordinary shares would decrease loss per share from continuing operations. The Group has the following (contingent) issuable shares outstanding, whereby the exercise of these shares depends on the circumstances: \u2013 Employee share options: Assuming full execution of the total outstanding options per 31 December 2022, an additional 664,514 new shares would be issued in the future, of which 202,859 have already been issued and are held in treasury. This relates to stock option plans 6a up to and including 12c. We refer to Note 27 for an explanation regarding the vesting and expiry dates. \u2013 Convertible bonds: As outlined in Note 33, the Group issued a EUR 225 million convertible bond on 14 January 2021. Assuming full conversion of the total convertible bond 962,238 new shares would be issued in the future. The maturity of the convertible bond is seven years, with an investor put option after five years. \u2013 Payment related to acquisitions: The contingent obligation exists to issue 589,729 shares in the next two years related to the acquisition of smartpatient during the year 2021. The contingently issued shares must be issued except if the contractual conditions are not met. The number of outstanding shares is 18,199,281 as of 31 December 2022. If all mentioned potentially issuable shares are issued then the number of outstanding shares would increase to 20,212,903 .",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-327": {
"value": "The number of outstanding shares is 18,199,281 as of 31 December 2022. If all mentioned potentially issuable shares are issued then the number of outstanding shares would increase to 20,212,903 ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-11": {
"value": "13. PROPERTY, PLANT AND EQUIPMENT. A summary of the movements of property, plant and equipment is given below. Land & Buildings Machinery Other Under construction Total EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Cost Balance 1 January 2021 40,952 12,290 13,316 22,291 88,847 Reclassification 1,729 22,302 1,549 \u2013 25,580 0 Additions 720 726 3,458 9,204 14,108 Acquisitions 1,032 0 215 0 1,247 Disposals \u2013 6,556 \u2013 70 \u2013 1,337 0 \u2013 7,96 2 Balance 31 December 2021 37, 877 35,249 17,201 5,915 96,241 Reclassification 2,038 9,652 293 \u2013 11, 676 307 Additions 7,984 \u2013 1,342 4,017 9,579 20,238 Acquisitions 363 0 73 0 436 Disposals \u2013 73 \u2013 26 \u2013 680 0 \u2013 779 Balance 31 December 2022 48,189 43,533 20,903 3,818 116,443 Accumulated amortisation and impairment Balance 1 January 2021 8,675 404 5,223 0 14,302 Reclassification 0 0 0 0 0 Depreciation 5,517 3,088 2,775 0 11,380 Impairment 0 0 0 0 0 Disposals \u2013 6,359 \u2013 70 \u2013 1, 274 0 \u2013 7,70 3 Balance 31 December 2021 7, 834 3,423 6,723 0 17,98 0 Reclassification 0 0 0 0 0 Depreciation 5,739 4,463 3,511 0 13,713 Impairment 0 0 0 0 0 Disposals \u2013 49 \u2013 21 \u2013 614 0 \u2013 685 Balance 31 December 2022 13,524 7,8 64 9,620 0 31,009 Carry value Balance 31 December 2021 30,043 31,826 10,478 5,915 78,261 Balance 31 December 2022 34,665 35,669 11,282 3,818 85,434 In the calculation of depreciation, the following useful lives are used: \u2013 Machinery, leasehold improvements, furniture, office equipment: 10 years \u2013 IT- and communication equipment, other: 3 \u2013 5 years \u2013 Right-of-use assets (according to IFRS 16, refer to Note 30): 2 \u2013 10 years depending on underlying contracts The adjustments during the financial year mainly relate to the new logistics centre in Italy as well as further invest- ments in mechanisation and IT equipment in the logistics centre in The Netherlands",
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"fact-328": {
"value": "14. INTANGIBLE ASSETS.
Intangible assets consist of finite-lived intangible assets, except for goodwill. A summary of the movements of
intangible assets is given below.
Software, technology
& contracts
Brand Customer
Database
Goodwill Under
construction
Total
EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000
Cost
Balance 1 January 2021 38,624 14,370 40,858 131,166 16,645 241,664
Reclassification 27,238 0 0 0 \u2013 27, 2 3 8 0
Additions 4,141 21 0 0 25,241 29,403
Acquisitions 13,705 1,305 0 24,006 0 39,016
Disposals 0 0 0 0 \u2013 62 \u2013 62
Balance 31 December 2021 83,708 15,696 40,858 155,172 14,586 310,021
Reclassification 25,888 0 0 0 \u2013 26,195 \u2013 307
Additions 7,40 0 0 0 0 32,559 39,959
Acquisitions 125 38 938 16,446 0 17,547
Disposals \u2013 1,476 0 0 \u2013 166 0 \u2013 1,642
Balance 31 December 2022 115,646 15,734 41,796 171,452 20,950 365,579
Accumulated amortisation and impairment
Balance 1 January 2021 17,342 8,349 9,266 2,045 0 37,002
Reclassification 0 0 0 0 0 0
Amortisation 11,341 1,190 3,013 0 0 15,543
Disposals 0 0 0 0 0 0
Balance 31 December 2021 28,683 9,539 12,279 2,045 0 52,545
Reclassification 0 0 0 0 0 0
Amortisation 21,324 1,255 3,096 0 0 25,677
Disposals \u2013 1,482 0 0 \u2013 166 0 \u2013 1,648
Balance 31 December 2022 48,525 10,794 15,375 1,879 0 76,574
Carry value
Balance 31 December 2021 55,026 6,157 28,579 153,127 14,586 257, 476
Balance 31 December 2022 67,120 4,940 26,421 169,573 20,950 289,005
In the calculation of amortisation the following useful lives are used:
\u2013 Software licenses: 2 \u2013 5 years, depending on the license contract
\u2013 ERP-software: 3 \u2013 7 years
\u2013 Smart technology (included in software category): 15 years
\u2013 Customer database: 7 \u2013 17 years, depending on the nature
\u2013 Brand name: 2 \u2013 10 years, depending on the brand
\u2013 Favourable contracts/agreements: 8 years
\u2013 Goodwill: Indefinite life subject to impairment
Assets under construction mainly relate to capitalised costs for development projects. These costs are capitalised
at the moment the project is ready for use.
",
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"fact-12": {
"value": "14. INTANGIBLE ASSETS. Intangible assets consist of finite-lived intangible assets, except for goodwill. A summary of the movements of intangible assets is given below. Software, technology & contracts Brand Customer Database Goodwill Under construction Total EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Cost Balance 1 January 2021 38,624 14,370 40,858 131,166 16,645 241,664 Reclassification 27,238 0 0 0 \u2013 27, 2 3 8 0 Additions 4,141 21 0 0 25,241 29,403 Acquisitions 13,705 1,305 0 24,006 0 39,016 Disposals 0 0 0 0 \u2013 62 \u2013 62 Balance 31 December 2021 83,708 15,696 40,858 155,172 14,586 310,021 Reclassification 25,888 0 0 0 \u2013 26,195 \u2013 307 Additions 7,40 0 0 0 0 32,559 39,959 Acquisitions 125 38 938 16,446 0 17,547 Disposals \u2013 1,476 0 0 \u2013 166 0 \u2013 1,642 Balance 31 December 2022 115,646 15,734 41,796 171,452 20,950 365,579 Accumulated amortisation and impairment Balance 1 January 2021 17,342 8,349 9,266 2,045 0 37,002 Reclassification 0 0 0 0 0 0 Amortisation 11,341 1,190 3,013 0 0 15,543 Disposals 0 0 0 0 0 0 Balance 31 December 2021 28,683 9,539 12,279 2,045 0 52,545 Reclassification 0 0 0 0 0 0 Amortisation 21,324 1,255 3,096 0 0 25,677 Disposals \u2013 1,482 0 0 \u2013 166 0 \u2013 1,648 Balance 31 December 2022 48,525 10,794 15,375 1,879 0 76,574 Carry value Balance 31 December 2021 55,026 6,157 28,579 153,127 14,586 257, 476 Balance 31 December 2022 67,120 4,940 26,421 169,573 20,950 289,005 In the calculation of amortisation the following useful lives are used: \u2013 Software licenses: 2 \u2013 5 years, depending on the license contract \u2013 ERP-software: 3 \u2013 7 years \u2013 Smart technology (included in software category): 15 years \u2013 Customer database: 7 \u2013 17 years, depending on the nature \u2013 Brand name: 2 \u2013 10 years, depending on the brand \u2013 Favourable contracts/agreements: 8 years \u2013 Goodwill: Indefinite life subject to impairment Assets under construction mainly relate to capitalised costs for development projects. These costs are capitalised at the moment the project is ready for use.",
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"fact-13": {
"value": "Following the definition of CGU\u2019s, the following analyses were not performed: \u2013 Hygee Sant\u00e9 was acquired in 2017. As the respective goodwill of the CGU Hygee Sant\u00e9 is not material, no specific impairment test was carried out for this CGU. \u25cf 15.3 OVERVIEW GOODWILL. As a result, the following table shows the goodwill existing in the Group as at 31 December 2021: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Shop Apotheke Germany 145,456 144,715 GoPuls (former First A) 15,705 0 Farmaline 4,179 4,179 nu3 2,975 2,975 MedApp 1,253 1,253 Hygee Sant\u00e9 5 5 169,573 153,127 The goodwill reflects the value of the Group\u2019s overall market and competitive positioning, which is described in the following strategic information. STRATEGIC INFORMATION. The Group is a fast-growing online pharmacy in Continental Europe. With the acquisition of Europa Apotheek Venlo in November 2017, the Group significantly enhanced its position in Germany and in prescription medicines. The product range of OTC, beauty and personal care products as well as prescription drugs segments is supple- mented by high quality natural food and health products, low carb products and sports nutrition following the acquisition of nu3 GmbH in July 2018. In 2021, the Group made acquisitions of smartpatient, a digital medication management expert and MedApp, a drug business in the Dutch market. The Group operates online pharmacies in Germany, Austria, Switzerland, France, Belgium, Italy and The Netherlands. The Group delivers a broad range of more than 100,000 original products on stock and 100,000 products via its marketplace to more than 9 million active customers (9.3 million active customers at year-end 2022) and at attrac- tive prices. In addition, the Group provides comprehensive pharmaceutical consulting services. SHOP APOTHEKE has a single face to customers in Germany and is transitioning from a pure e-pharmacy retailer to a customer-centric e-pharmacy platform. SHOP APOTHEKE\u2019S goal is to gain a relevant share of the online prescription market growth that is expected from the introduction of electronic prescriptions (eRx) in Germany. In order to assess the potential impairments on the listed goodwill, the Group follows an 8-year forecasting process. INTERNAL PROCESS FOR PREPARING THE 8-YEAR FORECAST TO PERFORM IMPAIRMENT TESTS. The forecasting process is based on internal data, in particular a detailed customer data model working with customer acquisition costs from previous periods and expected customer activation rates as well as external market research forecasting future market size and online penetration rates in advanced online markets e. g. in the United States or Sweden. Assumptions on sales growth and profitability were checked against third-party reports and tested with sensitivity analyses in order to make the test robust. HISTORICAL FINANCIAL INFORMATION. The health sector is driven by regulations that result in barriers of entry and loyal, long-term customers with high customer lifetime values. As the online market is expected to stay in a growth mode for a number of years due to an expected continuation from offline to online in the continental European markets, the length of the forecasting period needs to reflect this. An 8 year forecast period is considered appropriate to reflect this adequately with robust assumptions due to the nature of the industry, the long-term growth phase expected from the introduction of electronic prescriptions in Germany, and the gradual shift of consumer preferences from offline to online. In the past, SHOP APOTHEKE has shown consistent fast growth during consecutive years, even ranging to above 20 and 30 % sales p. a. in the German OTC/BPC online markets but calculates with approximately 15 % sales growth p. a. going forward for the impairment testing purposes. The growth of the prescription medication (Rx) sales was 10 \u2013 20 % p. a. until 2020. In 2021, a strong decrease of Rx sales was the result of not being allowed anymore to grant a Rx bonus to our customers; in 2022 this decrease stopped with stable sales volumes from Q3 2021 up to and including all quarters of 2022. In the near future it is expected that Rx sales will grow again at a rapid pace following the nation-wide obligation to use the electronic prescriptions in the German market. 2022 was an important year where both the financials were delivered according to external guidance provided at the start of the year and important strategic progress was achieved at the same time. After the opening of a next generation central distribution facility in Sevenum, The Netherlands in 2021, in 2022 a distribution centre was opened near Milan in Italy. Both serve to enable the company to meet the higher future demand expected due to the ongoing shift of customers from offline to online and the expected introduction of e-scripts in Germany. After the launch of a marketplace platform in Germany late 2021, in 2022 Austria followed enabling our customers in the two countries to choose from a wide range of additional assortment from our marketplace merchants. We extended the delivery options to our customers particularly in Germany with further same-day or quick delivery options organized by ourselves or via partners and platforms. In the turbulent year externally, with increased customer uncertainty due to geopolitical and economic developments, SHOP APOTHEKE EUROPE continued to grow its customer base fast, achieved double-digits sales growth, and at a margin as guided towards externally at the start of the year. For the most important goodwill, i. e. Shop-Apotheke, nu3, Farmaline, MedApp and GoPuls, long-term forecasts were produced to perform respective impairment tests. SUPPORT FOR MAIN ASSUMPTIONS. Future revenue growth is planned in a two-step approach: First, based on customer data and future expectations on sales growth rates and market shares are calculated. The results of these calculations are then partially compared against organic growth rates and market shares realised historically. In a second step, the outcome is compared against the total market size, based on the calculations regarding total market share computed in step 1. In addition, specifically for the prescription-based market an online mail order penetration of 10 % is assumed to be reached in five years supported by market research. Target adjusted EBITDA profitability in access of 8 % is based both on benchmarking of local German pharmacies (information from ABDA Pharmacists\u2019 Association), and a bottom-up build-up of current unit economics, future income streams, efficiencies and scale. COGS are based on historic information plus annual improvements expected from economies of scale in purchasing and manufacturer discounts. Operations personnel is calculated on the number of parcels taking into account, realised and expected efficiency gains from the new site based on calculations from an external general planner. Marketing personnel is calculated on a country basis, with variable marketing expenses being based on sales growth and the respective number of new customers with their respective acquisition costs. Administrative personnel and IT infrastructure personnel is calculated taking into account economies of scale and typical efficiency gains. Internal and external IT personnel is calculated for the first year based on the required man days for the IT projects that are planned to be delivered, for future years it is based on a percentage of sales as these costs and demands are expected to increase together with our sales growth. Capex is calculated based on the capacity and IT required to enable future sales. Finally, the business plan is on high level compared to patterns experienced by peers. UPSIDES AND DOWNSIDES. The downside risks of the impairment test for the CGU SHOP APOTHEKE would be not only a significant (years) delay in the implementation of the electronic script in Germany, but there could be a potential, very unlikely (as in conflict with European law) ban on mail order for prescription medications in Germany or Belgium. The upside potential is a stronger adaption of the electronic script in 2023 and onwards or an overall acceleration (vs. our estimates) of the shift from customer preference from off- to online pharmacies across our geographies. A broader overview of the risks and opportunities of the company is described in the Risk Report part of the annual report. WACC. The calculation of the WACC follows the capital asset pricing model applying current interest rates, market premiums and betas, benchmarked by a peer-group analysis performed by independent experts, resulting in a 8.3 % WACC for the Group. From the post-tax discounted cash flow analysis, pre-tax rates were determined using the goal-seek method according to IAS 36.BCZ85 Determining a pre-tax discount rate. The respective pre-tax WACC was 10.5 % for the Shop Apotheke Germany impairment test, 11.1 % for the nu3 impairment test, 10.9 % for the Farmaline impairment test, 35.0 % for the GoPuls impairment test and 9.3 % for the MedApp impairment test. \u25cf 15.4 IMPAIRMENT TEST. Impairment tests on goodwill in line with IAS 36 have been made for the goodwill related to \u2013 Shop-Apotheke Germany \u2013 Farmaline \u2013 nu3 \u2013 MedApp \u2013 GoPuls (former First A) For Hygee Sant\u00e9 no impairment tests were performed as explained in Note 15.2. As the Shop-Apotheke goodwill is related only to the German business the respective CGU relates only to the DACH segment. The main assumption for the related impairment test is the sales growth expected from the start with electronic prescriptions in 2023, the total number of annual prescriptions in Germany as well as approximately 10 % online penetration rates of electronic prescriptions in markets such as Switzerland, Sweden and the United States. The related cash flow projections include projected investment in capacity expansion as well as increased personnel cost and working capital needs in line with the expected sales growth. Due to the long-term growth perspective based on demographic factors, i. e. market studies projecting an ageing population with a respective higher need for prescription medication, the respective calculations are based on an eight-year forecasting period. The assumptions used in the impairment test as of 31 December 2022 are summarised in the table below: Terminal sales growth Revenue growth rate EBITDA margin Discount rate SHOP APOTHEKE 0 % 7.5 % \u2013 66.0 % 1.5 % \u2013 8.2 % 10.5 % Farmaline 0 % 10.1 % \u2013 27.6 % 2.7 % \u2013 8.2 % 10.9 % nu3 0 % 6.7 % \u2013 13.7 % 2.8 % \u2013 9.7 % 11.1 % MedApp 0 % 10.0 % \u2013 135.0 % \u2013 17.6 % \u2013 8.6 % 9.3 % GoPuls (former First A) 0.9 % 31.7 % \u2013 212.5 % \u2013 90 % \u2013 13.6 % 35.0 % As a result of the above impairment test, in all cases the recoverable amounts were higher than the carrying amounts. As a result, management concludes that no impairment of goodwill is applicable. Management also performed a sensitivity analysis on the sales growth rates and WACCs, the individual estimates and assumptions and concluded that a reasonable possible change in the estimates does not result in impairment",
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"fact-14": {
"value": "16. ACCOUNTING FOR JOINT VENTURES. The Company has a 50 % (2021: 50 %) interest in two joint ventures, K\u00f6nig IDV GmbH and K\u00f6nig IT Systeme GmbH, both incorporated and located in Germany. The primary business of K\u00f6nig IDV GmbH is data processing. The primary business of K\u00f6nig IT Systeme GmbH is IT services. The contractual arrangement provides the Group with the rights to the net assets and liabilities of the joint venture. Under IFRS 11 this joint venture has been included in the consolidated financial statements using the equity method. Country of incorporation principle place of business Proportion of ownership interest held as at 31 December 2022 2021 K\u00f6nig IDV GmbH 1 Germany 50 % 50 % K\u00f6nig IT-Systeme GmbH 2 Germany 50 % 50 % K\u00f6nig IDV GmbH had a result after taxes of EUR 169 thousand in financial year 2022 (2021: EUR 148 thousand). K\u00f6nig IT Systeme GmbH had a result after taxes of EUR \u2013 11 thousand (2021: EUR \u2013 31 thousand). The joint ventures are accounted for using the equity method and are not individually material. Therefore, the aggregated financial information in relation to the joint ventures is presented below: Summarised statement of financial position \u2013 joint ventures As at 31 December 2022 As at 31 December 2021 EUR 1,000 EUR 1,000 Non-current assets 62 62 Current assets 1,343 1,194 Total assets 1,405 1,256 Equity 1,241 1,092 Current liabilities 164 164 Total equity and liabilities 1,405 1,256 Summarised statement of profit or loss \u2013 joint ventures 2022 2021 EUR 1,000 EUR 1,000 Revenue from contracts with customers 1,131 1,187 Other operating income 11 10 Cost of sales \u2013 97 \u2013 82 Operating expenses \u2013 866 \u2013 943 Result before tax 179 172 Income tax expense \u2013 30 \u2013 62 Result for the year (continuing operations) 149 110 Total comprehensive income for the year (continuing operations) 149 110 Group\u2019s share of result for the year 74 55 The operating expenses include depreciation expenses of EUR 40 thousand (2021: EUR 31 thousand) The carrying amount of the Company's interest in joint ventures amounts EUR 1,250 thousand (2021: EUR 1,154 thousand). The changes in this carrying value only relates to share in income (loss) of joint ventures.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-15": {
"value": "17. INVENTORIES. The cost of inventories recognised as an expense during the year in respect of continuing operations was EUR 872.6 million (2021: EUR 793.8 million). No inventories are expected to be recovered after more than twelve months. The inventories include EUR 0.7 million (2021: EUR 0.6 million) carried at net realisable value. Such write-down was recognised as an expense during 2022. The write-downs and reversals are included in Cost of sales. Year ended 31. 12. 2022 Year ended 31. 12. 2021 Finished products held for resale 103,897 103,377 Raw materials, packaging materials and other 478 491 Inventory allowance \u2013 4,667 \u2013 7, 24 4 Total 99,708 96,624",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-16": {
"value": "18. TRADE AND OTHER RECEIVABLES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Trade receivables 30,004 27,918 Prepayments 6,574 3,696 Other current assets and deferred income 12,354 12,450 VAT receivable 10,944 8,246 59,876 52,310 Trade receivables 34,806 32,604 Provision for impairment \u2013 4,802 \u2013 4,686 30,004 27,918 The average credit period on sales of goods and services is nine days in 2022 (2021: 10 days). As of 31 December 2022, the aging analysis of receivables was as follows: Not past due Past due Total 0 \u2013 30 days 30 \u2013 60 days 61 \u2013 90 days 91 \u2013 120 days 121 days and older Trade receivables 34,806 24,217 3,471 684 562 5,872 Provision for impairment \u2013 4,802 \u2013 12 \u2013 85 \u2013 148 \u2013 71 \u2013 4,485 Net trade receivables 30,004 24,205 3,387 536 491 1,387 Expected credit loss 14 % 0 % 2 % 22 % 13 % 76 % As of 31 December 2021, the aging analysis of receivables was as follows: Not past due Past due Total 0 \u2013 30 days 30 \u2013 60 days 61 \u2013 90 days 91 \u2013 120 days 121 days and older Trade receivables 32,604 23,653 3,304 725 1,026 3,895 Provision for impairment \u2013 4,686 \u2013 30 \u2013 25 \u2013 191 \u2013 544 \u2013 3,895 Net trade receivables 27,918 23,623 3,279 534 482 -0 Expected credit loss 14 % 0 % 1 % 26 % 53 % 100 % No interest is charged on trade receivables. Before accepting any new customer, the Group assesses the potential customer\u2019s credit quality and defines credit limits by customer scoring. Limits and scoring attributed to customers are reviewed periodically. In addition, customer orders are checked automatically by defined algorithms to prevent fraud. Movement in the provision for impairment: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Balance beginning of the year 4,686 4,300 Provision for expected credit losses 550 941 Write-off \u2013 434 \u2013 555 Balance end of the year 4,802 4,686 In determining the recoverability of a trade receivable, the Group considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period.",
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-330": {
"value": "Movement in the provision for impairment: Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Balance beginning of the year 4,686 4,300 Provision for expected credit losses 550 941 Write-off \u2013 434 \u2013 555 Balance end of the year 4,802 4,686 ",
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"fact-19": {
"value": "19. OTHER FINANCIAL ASSETS. The current other financial assets of EUR 117.6 million (2021: EUR 36.4 million) includes total securities and fixed term deposits amounting to EUR 113.3 million (2021: EUR 35.0 million). The largest part is related to a fixed term deposit of EUR 80 million which has been released in February 2023. This has been shown as current securities in other financial assets according to IAS 7. The other part is related to the short-term portion of the prepaid post- combination services in escrow related to the acquisition of smartpatient of EUR 4.2 million (2021: EUR 1.4 million). Non-current other financial assets of EUR 9.4 million (2021: EUR 13.1 million) are related to prepaid post-combination services related to the acquisition of smartpatient of EUR 7.1 million (2021: EUR 11.3 million) as well as to payments made regarding rent deposits; it is expected that they will be repaid at the end of the rental contract",
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-329": {
"value": "20. CASH AND CASH EQUIVALENTS. All cash balances are at free disposal of the Group, except for a rent guarantee of EUR 336 thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-365": {
"value": "20. CASH AND CASH EQUIVALENTS. All cash balances are at free disposal of the Group, except for a rent guarantee of EUR 336 thousand. Cash and cash equivalents in the statement of financial position comprise cash at banks and on hand. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash, as defined above. Bank overdrafts are not included since they are not considered being an integral part of the Group\u2019s cash manage- ment. Current securities are shown in Other financial assets according to IAS 7. 24. CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITIES. In accordance with IAS 7, the overview below shows the changes arising from cash flows and non-cash changes: During financial year 2022 Non-cash changes 31. 12. 2021 Cash flows Acquisition Addition/ Movement Interest accretion to liability 31. 12. 2022 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Long term borrowings (incl. current) 11,415 \u2013 1,665 0 0 0 9,750 Short term borrowings \u2013 bank overdraft 38 2 0 0 0 40 Lease liabilities (non-current) 26,055 0 226 188 1,124 27,593 Lease liabilities (current) 4,743 \u2013 5, 461 80 6,517 0 5,880 Contingent consideration 0 0 11,485 1,387 0 12,872 Convertible bond 185,586 0 0 0 6,043 191,629 227, 837 \u2013 7,124 11,791 8,092 7,167 247,76 3 During financial year 2021 Non-cash changes 31. 12. 2020 Cash flows Acquisition Addition/ Movement Interest accretion to liability 31. 12. 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Long term borrowings (incl. current) 4,078 7,337 0 0 0 11,415 Short term borrowings \u2013 bank overdraft 39 \u2013 1 0 0 0 38 Lease liabilities (non-current) 28,732 0 788 \u2013 4,559 1,095 26,055 Lease liabilities (current) 5,384 \u2013 5,784 294 4,849 0 4,743 Convertible bond 0 222,197 0 \u2013 42,264 5,653 185,586 38,233 223,749 1,082 \u2013 41,974 6,748 227, 837 For the disclosure relating to our credit facility, we refer to Note 31. The total number of additions/movements in lease liabilities relates to a movement from non-current to current and to the additions in the lease liabilities during the financial year. For further substantiation of the total amount of additions (non-current and current) of EUR 6,705 thousand (2021: EUR 290 thousand), please refer to Note 30. The cash flow of EUR 222,197 thousand in the convertible bond during the year 2021 in the table relates to the newly issued convertible bond in January 2021, the addition/movement relates to the part which has been classified as the equity part of the convertible bond and the corresponding deferred tax liability. Additional information on convertible bonds and movements during the financial year is disclosed in Note 22.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-17": {
"value": "20. CASH AND CASH EQUIVALENTS. All cash balances are at free disposal of the Group, except for a rent guarantee of EUR 336 thousand. Cash and cash equivalents in the statement of financial position comprise cash at banks and on hand. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash, as defined above. Bank overdrafts are not included since they are not considered being an integral part of the Group\u2019s cash manage- ment. Current securities are shown in Other financial assets according to IAS 7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-18": {
"value": "21. SHAREHOLDERS\u2019 EQUITY. SHARE CAPITAL. The share capital of the Group as of 31 December 2022 amounts to EUR 364.0 thousand (31 December 2021: EUR 361.9 thousand) divided into 18,199,281 shares (31 December 2021: 18,095,121) each with a nominal value of EUR 0.02 all of which have been issued and fully paid. CAPITAL INCREASE. During the financial year 38,813 employee options were exercised. Each share option gives the participant the right to subscribe newly issued ordinary shares of the company on exercise at a predetermined exercise price. The average exercise price amounts to EUR 43.32 per share. The exercised options have a total value of EUR 0.6 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-377": {
"value": "CAPITAL INCREASE. During the financial year 38,813 employee options were exercised. Each share option gives the participant the right to subscribe newly issued ordinary shares of the company on exercise at a predetermined exercise price. The average exercise price amounts to EUR 43.32 per share. The exercised options have a total value of EUR 0.6 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-378": {
"value": "22. NON-CURRENT LIABILITIES. \u25cf LOANS AND BORROWINGS. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Amounts due to banks 8,125 9,790 Lease liabilities 27,593 26,055 Convertible bond 191,629 185,586 Contingent consideration 12,872 0 Other liabilities to third parties 1,743 2,651 Employee benefit liabilities 5,688 5,946 247,6 50 230,028 Due to the application of IFRS 16, all operating lease contracts (except for short-term leases and leases of low value assets) have been presented as right-of-use assets and lease liabilities respectively. Additional information on leases is disclosed in Note 29. \u25cf CONVERTIBLE BOND. In January 2021, the Company issued 2,250 0.0 % convertible bonds with an aggregate principal amount of EUR 225.0 million. Each bond entitles the holder to convert to ordinary shares at a conversion price of EUR 233.83. Given the zero coupon no interest is due on these bonds. Conversion of the above-mentioned bonds may occur as of 3 March 2021 in the period to and including the earlier of the following days: \u2013 the 40th business day prior to the maturity date (21 January 2028); or \u2013 if the bonds are redeemed by the issuer, the 30th business day prior to the redemption date or if such day falls within an excluded period the first business day prior to the beginning of this excluded period. To the extent the bonds have not previously been redeemed, converted or repurchased and cancelled they will be redeemed at their principal amount on the maturity date (21 January 2028). The issuer will be entitled to fulfil its obligation to redeem the bonds in cash by redeeming all but not only some of the bonds, according to the share redemption option. The convertible bonds contain two components: Liability and equity elements. The equity element is presented in equity under the heading of equity part on convertible bonds. The effective interest rate of the liability element on initial recognition is 3.05 % per annum. INITIAL RECOGNITION CONVERTIBLE BONDS. A summary of the initial recognition of the convertible bonds is given below: Issued on 14 January 2021 EUR 1,000 Proceeds of issue principal (amount minus costs) 222,197 Liability component at date of issue \u2013 179,933 Deferred tax liability on equity component \u2013 10,566 Equity component 31,698 MOVEMENTS OF THE CONVERTIBLE BONDS. A summary of the movements of the convertible bonds is given below: EUR 1,000 Balance 1 January 2021 0 Liability component issued convertible bond 179,933 Interest charged calculated at an effective interest rate of 3,05 % 5,653 Interest paid 0 Balance 31 December 2021 185,586 Interest charged calculated at an effective interest rate of 3,05 % 6,043 Interest paid 0 Balance 31 December 2022 191,629 \u25cf CURRENT VERSUS NON-CURRENT CLASSIFICATION. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Liability component 191,629 185,586 \u2013 of which long-term position 191,629 185,586 \u2013 of which short-term position 0 0 \u25cf AMOUNT DUE TO BANKS. In February 2021, the Company obtained a EUR 13 million loan at a credit institution. This loan is secured by a pledge over the logistics automation in the Sevenum logistics centre. The loan has a duration of six years, ending on 31 December 2026, repayment is quarterly for an amount of EUR 406,250 starting on 31 March 2021. The annual interest amounts to 3-month EURIBOR + 2.95 % of the principal amount ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-20": {
"value": "22. NON-CURRENT LIABILITIES. \u25cf LOANS AND BORROWINGS. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Amounts due to banks 8,125 9,790 Lease liabilities 27,593 26,055 Convertible bond 191,629 185,586 Contingent consideration 12,872 0 Other liabilities to third parties 1,743 2,651 Employee benefit liabilities 5,688 5,946 247,6 50 230,028 Due to the application of IFRS 16, all operating lease contracts (except for short-term leases and leases of low value assets) have been presented as right-of-use assets and lease liabilities respectively. Additional information on leases is disclosed in Note 29. \u25cf CONVERTIBLE BOND. In January 2021, the Company issued 2,250 0.0 % convertible bonds with an aggregate principal amount of EUR 225.0 million. Each bond entitles the holder to convert to ordinary shares at a conversion price of EUR 233.83. Given the zero coupon no interest is due on these bonds. Conversion of the above-mentioned bonds may occur as of 3 March 2021 in the period to and including the earlier of the following days: \u2013 the 40th business day prior to the maturity date (21 January 2028); or \u2013 if the bonds are redeemed by the issuer, the 30th business day prior to the redemption date or if such day falls within an excluded period the first business day prior to the beginning of this excluded period. To the extent the bonds have not previously been redeemed, converted or repurchased and cancelled they will be redeemed at their principal amount on the maturity date (21 January 2028). The issuer will be entitled to fulfil its obligation to redeem the bonds in cash by redeeming all but not only some of the bonds, according to the share redemption option. The convertible bonds contain two components: Liability and equity elements. The equity element is presented in equity under the heading of equity part on convertible bonds. The effective interest rate of the liability element on initial recognition is 3.05 % per annum. INITIAL RECOGNITION CONVERTIBLE BONDS. A summary of the initial recognition of the convertible bonds is given below: Issued on 14 January 2021 EUR 1,000 Proceeds of issue principal (amount minus costs) 222,197 Liability component at date of issue \u2013 179,933 Deferred tax liability on equity component \u2013 10,566 Equity component 31,698 MOVEMENTS OF THE CONVERTIBLE BONDS. A summary of the movements of the convertible bonds is given below: EUR 1,000 Balance 1 January 2021 0 Liability component issued convertible bond 179,933 Interest charged calculated at an effective interest rate of 3,05 % 5,653 Interest paid 0 Balance 31 December 2021 185,586 Interest charged calculated at an effective interest rate of 3,05 % 6,043 Interest paid 0 Balance 31 December 2022 191,629 \u25cf CURRENT VERSUS NON-CURRENT CLASSIFICATION. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Liability component 191,629 185,586 \u2013 of which long-term position 191,629 185,586 \u2013 of which short-term position 0 0 \u25cf AMOUNT DUE TO BANKS. In February 2021, the Company obtained a EUR 13 million loan at a credit institution. This loan is secured by a pledge over the logistics automation in the Sevenum logistics centre. The loan has a duration of six years, ending on 31 December 2026, repayment is quarterly for an amount of EUR 406,250 starting on 31 March 2021. The annual interest amounts to 3-month EURIBOR + 2.95 % of the principal amount . \u25cf OTHER LIABILITIES TO THIRD PARTIES. The Group has other liabilities to third parties which result from the business combinations during the financial year 2021. \u25cf CONTINGENT CONSIDERATION. The contingent consideration liability relates to the acquisition of 100 % of the shares of Aurora Gesundheit GmbH (the business of \"First A\") during 2022. The consideration is to be paid in cash (with an option for SHOP APOTHEKE EUROPE to have a (part) payment in shares) in five subsequent tranches in the following four years after the acquisition . Each tranche payment is an earn-out based on a sales multiple with a correction for EBITDA for the respective earn-out period. The fair value of the contingent consideration arrangement of EUR 12,872,000 was estimated calculating the dis- counted cash flow based upon the present value of the future expected cash flows. The estimates are based on assessment of the business plan and the corresponding expected earn-out. Since the contingent consideration is considered to be classified as a financial liability it is subsequently measured to fair value at each reporting date until the contingency is settled. A sensitivity analysis indicates that the fair value of the contingent consideration as per year end would increase with EUR 4.4 million if the outcome of the business plan would be increased with 20 % or EUR \u2013 12.8 million if the business plan would be decreased with 20 %. \u25cf EMPLOYEE BENEFIT LIABILITIES. This relates to the long-term portion of the post-combination benefit payments as a result of the acquisitions of smartpatient and MedApp . Reference is made to note 29 business combinations in prior periods for detailed disclosure .",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-331": {
"value": " \u25cf LOANS AND BORROWINGS. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Amounts due to banks 8,125 9,790 Lease liabilities 27,593 26,055 Convertible bond 191,629 185,586 Contingent consideration 12,872 0 Other liabilities to third parties 1,743 2,651 Employee benefit liabilities 5,688 5,946 247,6 50 230,028 Due to the application of IFRS 16, all operating lease contracts (except for short-term leases and leases of low value assets) have been presented as right-of-use assets and lease liabilities respectively. Additional information on leases is disclosed in Note 29.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-21": {
"value": "23. CURRENT LIABILITIES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Trade and other payables 72,882 80,523 Loans and borrowings 7,505 6,368 Other liabilities 38,879 37,156 119,266 124,047 \u25cf TRADE AND OTHER PAYABLES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Trade payables 68,944 78,116 Other payables 3,937 2,407 72,881 80,523 The average credit period on purchases is 29 days in 2022 (2021: 36 days). No interest is charged on the trade payables. The Group has financial risk management policies in place to ensure that all payables are paid within the pre-agreed credit terms . \u25cf LOANS AND BORROWINGS. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Loans to credit institutions \u2013 short term portion 1,625 1,625 Lease liabilities \u2013 short term position 5,879 4,743 7,50 4 6,368 Amounts due to banks are further disclosed in note 22. Lease liabilities are reported under non-current and current liabilities. A further disclosure of leases can be found in Note 29. \u25cf OTHER LIABILITIES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Corporate income tax 241 775 Wage tax & soc. security charges 2,311 2,566 VAT 11,990 11,176 Employee benefit liabilities 4,147 8,414 Liability due to customer loyalty program 7,567 6,645 Accrued expenses 12,623 7,579 38,879 37,156 EMPLOYEE BENEFIT LIABILITIES. The employee benefit liabilities include accruals for bonus payments, vacation days and several other accruals, as well as the short-term portion of contingent consideration payment as a result of the acquisitions of smartpatient and MedApp in 2021. OTHER LIABILITIES. No interest is charged on the other liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-332": {
"value": " \u25cf TRADE AND OTHER PAYABLES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Trade payables 68,944 78,116 Other payables 3,937 2,407 72,881 80,523 The average credit period on purchases is 29 days in 2022 (2021: 36 days). No interest is charged on the trade payables. The Group has financial risk management policies in place to ensure that all payables are paid within the pre-agreed credit terms ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-333": {
"value": " \u25cf OTHER LIABILITIES.
Year ended
31. 12. 2022
Year ended
31. 12. 2021
EUR 1,000 EUR 1,000
Corporate income tax 241 775
Wage tax & soc. security charges 2,311 2,566
VAT 11,990 11,176
Employee benefit liabilities 4,147 8,414
Liability due to customer loyalty program 7,567 6,645
Accrued expenses 12,623 7,579
38,879 37,156
EMPLOYEE BENEFIT LIABILITIES.
The employee benefit liabilities include accruals for bonus payments, vacation days and several other accruals, as
well as the short-term portion of contingent consideration payment as a result of the acquisitions of smartpatient
and MedApp in 2021.
OTHER LIABILITIES.
No interest is charged on the other liabilities.
",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"fact-366": {
"value": "\u25cf OTHER LIABILITIES. Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 Corporate income tax 241 775 Wage tax & soc. security charges 2,311 2,566 VAT 11,990 11,176 Employee benefit liabilities 4,147 8,414 Liability due to customer loyalty program 7,567 6,645 Accrued expenses 12,623 7,579 38,879 37,156 EMPLOYEE BENEFIT LIABILITIES. The employee benefit liabilities include accruals for bonus payments, vacation days and several other accruals, as well as the short-term portion of contingent consideration payment as a result of the acquisitions of smartpatient and MedApp in 2021. OTHER LIABILITIES. No interest is charged on the other liabilities.",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-22": {
"value": "24. CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITIES. In accordance with IAS 7, the overview below shows the changes arising from cash flows and non-cash changes: During financial year 2022 Non-cash changes 31. 12. 2021 Cash flows Acquisition Addition/ Movement Interest accretion to liability 31. 12. 2022 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Long term borrowings (incl. current) 11,415 \u2013 1,665 0 0 0 9,750 Short term borrowings \u2013 bank overdraft 38 2 0 0 0 40 Lease liabilities (non-current) 26,055 0 226 188 1,124 27,593 Lease liabilities (current) 4,743 \u2013 5, 461 80 6,517 0 5,880 Contingent consideration 0 0 11,485 1,387 0 12,872 Convertible bond 185,586 0 0 0 6,043 191,629 227, 837 \u2013 7,124 11,791 8,092 7,167 247,76 3 During financial year 2021 Non-cash changes 31. 12. 2020 Cash flows Acquisition Addition/ Movement Interest accretion to liability 31. 12. 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Long term borrowings (incl. current) 4,078 7,337 0 0 0 11,415 Short term borrowings \u2013 bank overdraft 39 \u2013 1 0 0 0 38 Lease liabilities (non-current) 28,732 0 788 \u2013 4,559 1,095 26,055 Lease liabilities (current) 5,384 \u2013 5,784 294 4,849 0 4,743 Convertible bond 0 222,197 0 \u2013 42,264 5,653 185,586 38,233 223,749 1,082 \u2013 41,974 6,748 227, 837 For the disclosure relating to our credit facility, we refer to Note 31. The total number of additions/movements in lease liabilities relates to a movement from non-current to current and to the additions in the lease liabilities during the financial year. For further substantiation of the total amount of additions (non-current and current) of EUR 6,705 thousand (2021: EUR 290 thousand), please refer to Note 30. The cash flow of EUR 222,197 thousand in the convertible bond during the year 2021 in the table relates to the newly issued convertible bond in January 2021, the addition/movement relates to the part which has been classified as the equity part of the convertible bond and the corresponding deferred tax liability. Additional information on convertible bonds and movements during the financial year is disclosed in Note 22.",
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"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"fact-23": {
"value": "25. FINANCIAL INSTRUMENTS. \u25cf CATEGORIES OF FINANCIAL INSTRUMENTS. Financial assets at fair value through profit or loss Financial assets at amortised cost Year ended 31. 12. 2022 Year ended 31. 12. 2021 Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Trade and other receivables 0 0 59,876 52,310 Other financial assets 33,321 0 93.623 49,524 Cash and cash equivalents 0 0 66,777 247,413 Total financial assets 33,321 0 240,276 349,247 Financial liabilities at fair value through profit or loss Financial liabilities at amortised costs (debt instruments) Year ended 31. 12. 2022 Year ended 31. 12. 2021 Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Non-current liabilities (excluding lease) 12,872 0 207,185 203,973 Trade and other payables 0 0 72,881 80,523 Current loans and borrowings (excluding lease) 0 0 1,625 1,625 Other current liabilities 0 0 24,337 22,638 Total financial liabilities 12,872 0 306,028 308,759 \u25cf INFORMATION ON RISKS. The following financial risks can be identified: Interest rate risk, credit risk, liquidity risk and currency risk. This note provides information on these financial risks to which the Group is exposed, the objectives and policy for managing risks arising from financial instruments as well as the management of capital. Interest rate risk The interest rate risk includes the influence of positive and negative changes to interest rates on the profit, equity or cash flow in the current or a future reporting period. Interest rate risks from financial instruments can arise within the Group mainly in connection with financial liabilities. A change in the market risk at reporting date would not have a significant effect on the Group profit or equity, since the credit facility is normally not used and the most other non-current liabilities have a fixed interest rate. Given the current market circumstances, a potential positive affect on cash and equivalents balances could arise when interest rates further increase. Credit risk Credit risk is the risk of a loss being incurred because a counterparty is unable or unwilling to meet its obligations. The Group is exposed to credit risk; this risk mainly relates to non-payment by customers for services provided. Credit risk also arises from cash, cash equivalents and other financial assets. We have invested part of our cash in securities and fixed term deposits (total EUR 113 million as per year end). The fixed term deposit is not readily available cash and although it has been released in February 2023 it has been reinvested after year-end for short term periods within one year. For banks and financial institutions only independently rated parties with minimum rating A are accepted. The risk of default on receivables has been reflected in provisions for bad debt. Due to constant close monitoring of potential default risks, additional receivables risk is very limited. Without exception receivables which are past due, but for which no provision has been recognised, are trade receivables from normal sales. In relation to the provision for doubtful debts, see Note 18 of the consolidated financial statements. The other receivables and the prepayments and accrued income do not contain any accounts older than one year. Liquidity risk Liquidity risk is the risk that the Group is unable to obtain the financial resources required to meet its financial obligations on time. In this connection, the Group regularly assesses the expected cash flows over a period of several years. These cash flows include operating cash flows, dividends and share premium repayment, interest payments e.g. on the convertible bond, replacement capital expenditure and the effects of a change in the Group\u2019s creditworthiness. The aim is to have sufficient funds available at all times to provide the required liquidity. The Group\u2019s liquidity needs are affected by many factors, some of which are based on the normal ongoing operations of the business and others that relate to the uncertainties of the global economy and the industry. Although cash requirements fluctuate based on the timing and extent of these factors, the Group believes that cash generated from operations, together with the liquidity provided by existing cash and cash equivalents, are sufficient to satisfy the current requirements, including the 2023 capital expenditure. Currency risk Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The Group\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to the Group\u2019s operating activities (when revenue or expense is denominated in a foreign currency). The cost of raw materials and consumables used and other expenses are mostly denominated in euro and to a very limited extent in other currencies. Therefore, foreign currency exchange risk is considered not material. Liquidity and interest risk tables The following tables detail the Company\u2019s remaining contractual maturity for its financial liabilities with agreed repayment periods. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay. The tables include both interest and principal cash flows. To the extent that interest flows are floating rate, the undiscounted amount is derived from interest curves at the end of the reporting period. The contractual maturity is based on the earliest day on which the Company may be required to pay. The following table sets out the maturities (representing undiscounted cash flows) of financial liabilities: Up to 1 year 1 \u2013 5 years Over 5 years Total EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 At 31 December 2022 Non-current liabilities (excluding lease) 0 47,723 225,000 272,723 Trade and other payables 72,881 0 0 72,881 Current loans and borrowings (excluding lease) 1,625 0 0 1,625 Other current liabilities 24,337 0 0 24,337 Total financial liabilities 98,843 47,723 225,000 371,566 Up to 1 year 1 \u2013 5 years Over 5 years Total EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 At 31 December 2021 Non-current liabilities (excluding lease) 0 18,387 225,000 243,387 Trade and other payables 80,523 0 0 80,523 Current loans and borrowings (excluding lease) 1,625 0 0 1,625 Other current liabilities 22,638 0 0 22,638 Total financial liabilities 104,786 18,387 225,000 348,173 \u25cf CAPITAL MANAGEMENT. The Group manages its equity to ensure it will be able to continue as going concern with an emphasis on capital preservation. The Group\u2019s overall strategy is leadership in all relevant European markets. The Group is subject to reporting and governance rules of the Dutch Autoriteit Financi\u00eble Markten (AFM) and the Frankfurt Stock Exchange and has been listed in the SDAX of the Frankfurt Stock Exchange since 21 September 2020. \u25cf FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES. The Company considers that the carrying amounts of financial assets and financial liabilities recognised in the consolidated financial statements approximate their fair values, except for the Convertible bond which is presented as part of the non-current liabilities, which are accounted for based on amortised costs. The fair value of the Convertible Bond is at EUR 160,546 thousand compared to the carrying amount of EUR 191,629 thousand. The fair values are the same as the carrying amounts since all trade and other receivables are due within 30 days and all trade and other payables are paid within 30 days .",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-379": {
"value": " \u25cf CATEGORIES OF FINANCIAL INSTRUMENTS. Financial assets at fair value through profit or loss Financial assets at amortised cost Year ended 31. 12. 2022 Year ended 31. 12. 2021 Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Trade and other receivables 0 0 59,876 52,310 Other financial assets 33,321 0 93.623 49,524 Cash and cash equivalents 0 0 66,777 247,413 Total financial assets 33,321 0 240,276 349,247 Financial liabilities at fair value through profit or loss Financial liabilities at amortised costs (debt instruments) Year ended 31. 12. 2022 Year ended 31. 12. 2021 Year ended 31. 12. 2022 Year ended 31. 12. 2021 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Non-current liabilities (excluding lease) 12,872 0 207,185 203,973 Trade and other payables 0 0 72,881 80,523 Current loans and borrowings (excluding lease) 0 0 1,625 1,625 Other current liabilities 0 0 24,337 22,638 Total financial liabilities 12,872 0 306,028 308,759",
"dimensions": {
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"language": "en",
"entity": "scheme:529900JK6UXHY1YKZ082",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"fact-367": {
"value": "\u25cf INFORMATION ON RISKS. The following financial risks can be identified: Interest rate risk, credit risk, liquidity risk and currency risk. This note provides information on these financial risks to which the Group is exposed, the objectives and policy for managing risks arising from financial instruments as well as the management of capital. Interest rate risk The interest rate risk includes the influence of positive and negative changes to interest rates on the profit, equity or cash flow in the current or a future reporting period. Interest rate risks from financial instruments can arise within the Group mainly in connection with financial liabilities. A change in the market risk at reporting date would not have a significant effect on the Group profit or equity, since the credit facility is normally not used and the most other non-current liabilities have a fixed interest rate. Given the current market circumstances, a potential positive affect on cash and equivalents balances could arise when interest rates further increase. Credit risk Credit risk is the risk of a loss being incurred because a counterparty is unable or unwilling to meet its obligations. The Group is exposed to credit risk; this risk mainly relates to non-payment by customers for services provided. Credit risk also arises from cash, cash equivalents and other financial assets. We have invested part of our cash in securities and fixed term deposits (total EUR 113 million as per year end). The fixed term deposit is not readily available cash and although it has been released in February 2023 it has been reinvested after year-end for short term periods within one year. For banks and financial institutions only independently rated parties with minimum rating A are accepted. The risk of default on receivables has been reflected in provisions for bad debt. Due to constant close monitoring of potential default risks, additional receivables risk is very limited. Without exception receivables which are past due, but for which no provision has been recognised, are trade receivables from normal sales. In relation to the provision for doubtful debts, see Note 18 of the consolidated financial statements. The other receivables and the prepayments and accrued income do not contain any accounts older than one year. Liquidity risk Liquidity risk is the risk that the Group is unable to obtain the financial resources required to meet its financial obligations on time. In this connection, the Group regularly assesses the expected cash flows over a period of several years. These cash flows include operating cash flows, dividends and share premium repayment, interest payments e.g. on the convertible bond, replacement capital expenditure and the effects of a change in the Group\u2019s creditworthiness. The aim is to have sufficient funds available at all times to provide the required liquidity. The Group\u2019s liquidity needs are affected by many factors, some of which are based on the normal ongoing operations of the business and others that relate to the uncertainties of the global economy and the industry. Although cash requirements fluctuate based on the timing and extent of these factors, the Group believes that cash generated from operations, together with the liquidity provided by existing cash and cash equivalents, are sufficient to satisfy the current requirements, including the 2023 capital expenditure. Currency risk Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The Group\u2019s exposure to the risk of changes in foreign exchange rates relates primarily to the Group\u2019s operating activities (when revenue or expense is denominated in a foreign currency). The cost of raw materials and consumables used and other expenses are mostly denominated in euro and to a very limited extent in other currencies. Therefore, foreign currency exchange risk is considered not material. Liquidity and interest risk tables The following tables detail the Company\u2019s remaining contractual maturity for its financial liabilities with agreed repayment periods. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay. The tables include both interest and principal cash flows. To the extent that interest flows are floating rate, the undiscounted amount is derived from interest curves at the end of the reporting period. The contractual maturity is based on the earliest day on which the Company may be required to pay. ",
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"value": "Interest rate risk The interest rate risk includes the influence of positive and negative changes to interest rates on the profit, equity or cash flow in the current or a future reporting period. Interest rate risks from financial instruments can arise within the Group mainly in connection with financial liabilities. A change in the market risk at reporting date would not have a significant effect on the Group profit or equity, since the credit facility is normally not used and the most other non-current liabilities have a fixed interest rate. Given the current market circumstances, a potential positive affect on cash and equivalents balances could arise when interest rates further increase. ",
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"value": "Credit risk Credit risk is the risk of a loss being incurred because a counterparty is unable or unwilling to meet its obligations. The Group is exposed to credit risk; this risk mainly relates to non-payment by customers for services provided. Credit risk also arises from cash, cash equivalents and other financial assets. We have invested part of our cash in securities and fixed term deposits (total EUR 113 million as per year end). The fixed term deposit is not readily available cash and although it has been released in February 2023 it has been reinvested after year-end for short term periods within one year. For banks and financial institutions only independently rated parties with minimum rating A are accepted. The risk of default on receivables has been reflected in provisions for bad debt. Due to constant close monitoring of potential default risks, additional receivables risk is very limited. Without exception receivables which are past due, but for which no provision has been recognised, are trade receivables from normal sales. In relation to the provision for doubtful debts, see Note 18 of the consolidated financial statements. The other receivables and the prepayments and accrued income do not contain any accounts older than one year. ",
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"value": "Liquidity risk Liquidity risk is the risk that the Group is unable to obtain the financial resources required to meet its financial obligations on time. In this connection, the Group regularly assesses the expected cash flows over a period of several years. These cash flows include operating cash flows, dividends and share premium repayment, interest payments e.g. on the convertible bond, replacement capital expenditure and the effects of a change in the Group\u2019s creditworthiness. The aim is to have sufficient funds available at all times to provide the required liquidity. The Group\u2019s liquidity needs are affected by many factors, some of which are based on the normal ongoing operations of the business and others that relate to the uncertainties of the global economy and the industry. Although cash requirements fluctuate based on the timing and extent of these factors, the Group believes that cash generated from operations, together with the liquidity provided by existing cash and cash equivalents, are sufficient to satisfy the current requirements, including the 2023 capital expenditure. ",
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"value": "\u25cf FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES. The Company considers that the carrying amounts of financial assets and financial liabilities recognised in the consolidated financial statements approximate their fair values, except for the Convertible bond which is presented as part of the non-current liabilities, which are accounted for based on amortised costs. The fair value of the Convertible Bond is at EUR 160,546 thousand compared to the carrying amount of EUR 191,629 thousand. The fair values are the same as the carrying amounts since all trade and other receivables are due within 30 days and all trade and other payables are paid within 30 days ",
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"fact-24": {
"value": "26. RELATED PARTY TRANSACTIONS. \u25cf COMPENSATION OF KEY MANAGEMENT PERSONNEL. Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. The Company considers the members of the Managing Board and the Supervisory Board to be key management personnel. The total compensation of key management personnel in 2022 amounted to EUR 5,133 thousand (2021: EUR 5,121 thousand). REMUNERATION OF THE MANAGING BOARD BY MEMBER. Base salary STI Other 1 Share-based compensation 2 Pensions Total remuneration EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 S. Feltens. CEO 2022 2021 250 250 \u2013 \u2013 5 5 657 657 \u2013 \u2013 912 912 J. Eenhorst. CFO 2022 2021 420 420 \u2013 2 \u2013 \u2013 772 851 25 25 1,217 1,297 T. Holler. COO 2022 2021 250 250 \u2013 \u2013 5 4 657 657 2 2 914 913 S. Weber. CCO 2022 2021 250 250 \u2013 \u2013 2 2 657 657 \u2013 \u2013 909 909 M. Fischer. CTO 2022 2021 250 250 \u2013 \u2013 2 2 657 657 \u2013 \u2013 909 909 Total 2022 Total 2021 1,420 1,420 \u2013 2 14 13 3,400 3,478 27 27 4,861 4,940 REMUNERATION OF THE MANAGING BOARD. The table below specifies the remuneration of the Managing Board. 2022 2021 EUR 1,000 EUR 1,000 Base salary 1,420 1,420 Short term variable incentives (STI) \u2013 2 Other 1 14 13 Share-based compensation 3,400 3,478 Pensions 27 27 Total remuneration 4,861 4,940 REMUNERATION OF THE MEMBERS OF THE SUPERVISORY BOARD. The table below specifies the remuneration of the members of the Supervisory Board. 2022 2021 EUR 1,000 EUR 1,000 Bj\u00f6rn S\u00f6der 80 62 Frank K\u00f6hler 60 48 J\u00e9r\u00f4me Cochet 46 34 Henriette Peucker 48 28 Jaska de Bakker 37 \u2013 Jan Pyttel \u2013 9 Total 272 181 LOANS TO KEY MANAGEMENT PERSONNEL. SHOP APOTHEKE EUROPE N.V. does not provide loans or advances to members of the Managing Board or the Supervisory Board. There are no loans or advances outstanding SHOP APOTHEKE EUROPE does not issue guarantees to the benefit of members of the Managing Board or the Supervisory Board. No such guarantees are outstanding. LOANS FROM RELATED PARTIES. As in 2021, no loans from related parties were obtained in 2022. OTHER TRANSACTIONS WITH RELATED PARTIES. The following table provides the total amount of transactions that have been entered into with related parties for the relevant financial year: Sales to related parties Purchases from related parties Amounts owed by related parties 4 Amounts owed to related parties 4 Other transactions EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Joint venture in which the parent is a venturer: 2022 2021 \u2013 \u2013 191 234 \u2013 \u2013 17 15 \u2013 \u2013 Associates: 2022 2021 306 288 \u2013 \u2013 139 122 \u2013 \u2013 \u2013 \u2013 Key management personnel: 2022 2021 5 3 15 3 112 5 \u2013 \u2013 \u2013 112 \u2013 \u2013 \u2013 SHOP APOTHEKE EUROPE N.V. has entered into arrangements with a number of its subsidiaries in the course of its business. These arrangements relate to service transactions and financing agreements. Transactions were conducted at market prices. IDENTIFIED RELATED PARTIES. As of 28 January 2021, SHOP APOTHEKE EUROPE N.V. was informed that several shareholders have entered into a voting pool agreement through which they control a combined stake of a bit over 25 % of the voting rights in SHOP APOTHEKE EUROPE N.V. In this regard, these shareholders have agreed to coordinate the exercise of their voting rights in advance and to exercise these rights jointly. In total, the pool comprises a group of 25 individual share- holders around and including the company\u2019s founder Michael K\u00f6hler, both directly and through his holding companies (together holding around 12 % of SAE\u2019s shares), as well as other well-known long-term investors supporting SHOP APOTHEKE EUROPE. One employee and one member of the Supervisory Board of SHOP APOTHEKE EUROPE N.V. are part of the pool, namely Frank K\u00f6hler and Dr. R. Hess. Although a voting pool agreement with a combined stake of a bit over 25 % exists there is no individual shareholder/ entity which directly or indirectly holds 20 % or more of the voting power of the investee. In this situation there is a clear majority share within the voting pool agreement of Michael K\u00f6hler which makes it likely that he exercises a decisive influence within the voting pool. Therefore, there seems to be good reason to identify Michael K\u00f6hler and the entities he controls as a related party of SHOP APOTHEKE EUROPE N.V. Since other shareholders have a significantly smaller share in the company and within the voting pool, we consider them as not having significant influence and as such not as a related party. A contract under which consulting services can be provided exists between Shop Apotheke Service B.V. and a personal holding company of Michael K\u00f6hler. During 2022 SA Europe B.V. has acquired 100 % of the shares of APS All Pharma GmbH, this is a transaction with Dr. R. Hess, an employee of the Group (not identified as related party). Reference is made to Note 28 for full dis- closure on the business combination transaction.",
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"value": " \u25cf COMPENSATION OF KEY MANAGEMENT PERSONNEL. Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. The Company considers the members of the Managing Board and the Supervisory Board to be key management personnel. The total compensation of key management personnel in 2022 amounted to EUR 5,133 thousand (2021: EUR 5,121 thousand). REMUNERATION OF THE MANAGING BOARD BY MEMBER. Base salary STI Other 1 Share-based compensation 2 Pensions Total remuneration EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 S. Feltens. CEO 2022 2021 250 250 \u2013 \u2013 5 5 657 657 \u2013 \u2013 912 912 J. Eenhorst. CFO 2022 2021 420 420 \u2013 2 \u2013 \u2013 772 851 25 25 1,217 1,297 T. Holler. COO 2022 2021 250 250 \u2013 \u2013 5 4 657 657 2 2 914 913 S. Weber. CCO 2022 2021 250 250 \u2013 \u2013 2 2 657 657 \u2013 \u2013 909 909 M. Fischer. CTO 2022 2021 250 250 \u2013 \u2013 2 2 657 657 \u2013 \u2013 909 909 Total 2022 Total 2021 1,420 1,420 \u2013 2 14 13 3,400 3,478 27 27 4,861 4,940 REMUNERATION OF THE MANAGING BOARD. The table below specifies the remuneration of the Managing Board. 2022 2021 EUR 1,000 EUR 1,000 Base salary 1,420 1,420 Short term variable incentives (STI) \u2013 2 Other 1 14 13 Share-based compensation 3,400 3,478 Pensions 27 27 Total remuneration 4,861 4,940 REMUNERATION OF THE MEMBERS OF THE SUPERVISORY BOARD. The table below specifies the remuneration of the members of the Supervisory Board. 2022 2021 EUR 1,000 EUR 1,000 Bj\u00f6rn S\u00f6der 80 62 Frank K\u00f6hler 60 48 J\u00e9r\u00f4me Cochet 46 34 Henriette Peucker 48 28 Jaska de Bakker 37 \u2013 Jan Pyttel \u2013 9 Total 272 181 LOANS TO KEY MANAGEMENT PERSONNEL. SHOP APOTHEKE EUROPE N.V. does not provide loans or advances to members of the Managing Board or the Supervisory Board. There are no loans or advances outstanding SHOP APOTHEKE EUROPE does not issue guarantees to the benefit of members of the Managing Board or the Supervisory Board. No such guarantees are outstanding. ",
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"fact-25": {
"value": "27. SHARE-BASED PAYMENTS. As of 31 December 2022, the Group provides two share-based payment plans for a selected group of employees: \u2013 Employee share option plan of the Group (equity-settled). \u2013 smartpatient plan (equity-settled). \u25cf EMPLOYEE SHARE OPTION PLAN OF THE GROUP. DETAILS OF THE EMPLOYEE SHARE OPTION PLAN OF THE GROUP. The Group has a share option scheme for a selected group of employees (mostly executive management and senior management) of the Group and its subsidiaries. In accordance with the terms of the plan certain employees may be granted options to purchase ordinary shares. The number of options granted is decided by the Managing Board and approved by the Supervisory Board. Each employee share option converts into one ordinary share of the Group on exercise. No amounts are paid or payable by the recipient on receipt of the option. The options carry neither rights to dividends nor voting rights. Options may be exercised at any time from the date of vesting to the date of their expiry. At the Annual General Meeting of 26 April 2018 shareholders granted options to purchase ordinary shares to certain employees. In addition, the Annual General Meetings of 2 April 2019, 30 April 2020, 21 April 2021 and 14 April 2022 approved the decision to grant additional share options. The following share-based payment arrangements were in existence during the current year: Options series Quantity Grant date Vesting date Expiry date Exercise price Fair value grant date Balance at end of year 6a 78,334 02.07.2019 18.06.2021 30.06.2026 35.50 \u20ac 12.72 \u20ac 38,411 6b 78,333 02.07.2019 18.06.2022 30.06.2026 35.50 \u20ac 12.72 \u20ac 59,252 6c 78,333 02.07.2019 18.06.2023 30.06.2026 35.50 \u20ac 12.72 \u20ac 66,168 7a 10,000 01.02.2020 01.02.2022 11.06.2027 46.40 \u20ac 17.06 \u20ac 10,000 7b 10,000 01.02.2020 01.02.2023 11.06.2027 46.40 \u20ac 18.18 \u20ac 10,000 7c 10,000 01.02.2020 01.02.2024 11.06.2027 46.40 \u20ac 19.13 \u20ac 10,000 8a 93,000 12.05.2020 12.05.2022 11.06.2027 81.40 \u20ac 29.59 \u20ac 73,777 8b 93,000 12.05.2020 12.05.2023 11.06. 2027 81.40 \u20ac 31.47 \u20ac 76,278 8c 93,000 12.05.2020 12.05.2024 11.06.2027 81.40 \u20ac 33.05 \u20ac 76,278 9a 100,000 01.10.2020 01.10.2023 01.10.2027 149.40 \u20ac 61.14 \u20ac 100,000 9b 100,000 01.10.2020 01.10.2024 01.10.2027 149.40 \u20ac 64.46 \u20ac 100,000 10a 4,184 04.05.2021 04.05.2023 04.05.2028 160.60 \u20ac 63.94 \u20ac 3,350 10b 4,183 04.05.2021 04.05.2024 04.05.2028 160.60 \u20ac 68.45 \u20ac 3,350 10c 4,183 04.05.2021 04.05.2025 04.05.2028 160.60 \u20ac 75.25 \u20ac 3,350 11a 10,050 28.04.2022 28.04.2024 28.04.2029 74.42 \u20ac 31,55 \u20ac 8,610 11b 10,050 28.04.2022 28.04.2025 28.04.2029 74.42 \u20ac 34,01 \u20ac 8,610 11c 13,400 28.04.2022 28.04.2026 28.04.2029 74.42 \u20ac 36,15 \u20ac 11,480 12a 1,680 02.11.2022 02.11.2024 02.11.2029 44.12 \u20ac 19,90 \u20ac 1,680 12b 1,680 02.11.2022 02.11.2025 02.11.2029 44.12 \u20ac 21,52 \u20ac 1,680 12c 2,240 02.11.2022 02.11.2026 02.11.2029 44.12 \u20ac 22,95 \u20ac 2,240 795,650 664,514 FAIR VALUE OF THE SHARE OPTIONS GRANTED IN THE YEAR. The weighted average fair value of the share options granted during the year is EUR 69.64 (2021: 68.24). The actuarial valuation was performed using best estimate assumptions developed by the management of the Group. An external expert performed the valuation of the expected fair value of the option. The Black-Scholes valuation method for option valuation was used for Option Plans 1 to 6, for the Options Plans 7 to 12 the Monte Carlo model has been used for valuation, taking into account the terms and conditions on which the share options were granted. The Monte-Carlo model allows the expected life of the option to be included in the determination of fair value. The only vesting condition is that employees must remain in service for the period from the grant date until the vesting date of the share options. The employee stock option agreement states that the employee preserves the right to exercise, even if the employee becomes disabled, deceased or retires . INPUTS TO THE MODEL. Options series Series 6a Series 6b Series 6c Series 7a Series 7b Series 7c Grant date share price 35.80 \u20ac 35.80 \u20ac 35.80 \u20ac 46.40 \u20ac 46.40 \u20ac 46.40 \u20ac Exercise price 35.50 \u20ac 35.50 \u20ac 35.50 \u20ac 46.40 \u20ac 46.40 \u20ac 46.40 \u20ac Expected volatility 36.01 % 36.01 % 36.01 % 44.33 % 44.33 % 44.33 % Option life 7 years 7 years 7 years 7 years + 4 m 7 years + 4 m 7 years + 4 m Dividend yield 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Risk-free interest rate \u2013 0.77 % \u2013 0.77 % \u2013 0.77 % \u2013 0.549 % \u2013 0.549 % \u2013 0.549 % Calculation model BS BS BS MC MC MC Options series Series 8a Series 8b Series 8c Series 9a Series 9b Series 10a Grant date share price 81.40 \u20ac 81.40 \u20ac 81.40 \u20ac 149.40 \u20ac 149.40 \u20ac 160.60 \u20ac Exercise price 81.40 \u20ac 81.40 \u20ac 81.40 \u20ac 149.40 \u20ac 149.40 \u20ac 160.60 \u20ac Expected volatility 44.33 % 44.33 % 44.33 % 47. 3 2 % 47. 3 2 % 49.49 % Option life 7 years 7 years 7 years 7 years 7 years 7 years Dividend yield 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Risk-free interest rate \u2013 0.561 % \u2013 0.561 % \u2013 0.561 % \u2013 0.638 % \u2013 0.638 % \u2013 0.446 % Calculation model MC MC MC MC MC MC Options series Series 10b Series 10c Series 11a Series 11b Series 11c Series 12a Grant date share price 160.60 \u20ac 160.60 \u20ac 74.42 \u20ac 74.42 \u20ac 74.42 \u20ac 44.12 \u20ac Exercise price 160.60 \u20ac 160.60 \u20ac 74.42 \u20ac 74.42 \u20ac 74.42 \u20ac 44.12 \u20ac Expected volatility 49.49 % 49.49 % 51. 88 % 51.8 8 % 51.8 8 % 54.39 % Option life 7 years 7 years 7 years 7 years 7 years 7 years Dividend yield 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Risk-free interest rate \u2013 0.446 % \u2013 0.446 % 0.850 % 0.850 % 0.850 % 2 .132 % Calculation model MC MC MC MC MC MC Options series Series 12b Series 12c Grant date share price 44.12 \u20ac 44.12 \u20ac Exercise price 44.12 \u20ac 44.12 \u20ac Expected volatility 54.39 % 54.39 % Option life 7 years 7 years Dividend yield 0.00 % 0.00 % Risk-free interest rate 2.13 2 % 2.132 % Calculation model MC MC For the granted options during the year, the expected stock volatility has been determined by measuring the volatility of the daily changes of the stock price of SHOP APOTHEKE EUROPE N.V. over the past three to four years. The dividend yield is equal to 0.00 %, since the Company is not expected to pay out dividends soon MOVEMENTS IN SHARE OPTIONS DURING THE YEAR. The following reconciles the share options outstanding at the beginning and end of the year: 2022 2021 Number of options Weighted average exercise price Number of options Weighted average exercise price Balance at beginning of the year 665,047 89.17 \u20ac 969,501 73.98 \u20ac Granted during the year 35,500 69.64 \u20ac 12,550 150.60 \u20ac Forfeited during the year \u2013 21,366 76.31 \u20ac \u2013 40,000 58.45 \u20ac Exercised during the year \u2013 14,667 43.32 \u20ac \u2013 27 7,0 0 4 43.66 \u20ac Expired during the year \u2013 \u2013 \u2013 \u2013 Balance at end of year 664,514 89.55 \u20ac 665,047 89.17 \u20ac For the dates on which the different options are exercisable please refer to the table above. SHARE OPTIONS OUTSTANDING AT THE END OF THE YEAR. The share options outstanding at the end of the year had a weighted average exercise price of EUR 89.55 (2021: EUR 89.17) and a weighted average remaining contractual life of 1,613 days (2021: 1,933 days). Regarding the share option plan, a total expense of EUR 5,797 million was recognised in the 2022 result (2021: EUR 6,819 million). \u25cf SMARTPATIENT PLAN. With the acquisition of smartpatient , the Group provided a post-combination services benefit to the former owners of smartpatient with the objective that the former owners continue their efforts in rolling-out our strategy. The smartpatient plan successively vests over a period of three years and includes a lock-up period until 31 December 2024. The fair value of the plan at grant date was EUR 29.6 million and the shares to be provided are to the undis- counted value of this amount. During 2022, the Group recognised EUR 10.4 million (2021: EUR 13.7 million) in employee benefit expenses.",
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"value": "FAIR VALUE OF THE SHARE OPTIONS GRANTED IN THE YEAR. The weighted average fair value of the share options granted during the year is EUR 69.64 (2021: 68.24). The actuarial valuation was performed using best estimate assumptions developed by the management of the Group. An external expert performed the valuation of the expected fair value of the option. The Black-Scholes valuation method for option valuation was used for Option Plans 1 to 6, for the Options Plans 7 to 12 the Monte Carlo model has been used for valuation, taking into account the terms and conditions on which the share options were granted. The Monte-Carlo model allows the expected life of the option to be included in the determination of fair value. The only vesting condition is that employees must remain in service for the period from the grant date until the vesting date of the share options. The employee stock option agreement states that the employee preserves the right to exercise, even if the employee becomes disabled, deceased or retires ",
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"value": "The dividend yield is equal to 0.00 %, since the Company is not expected to pay out dividends soon .",
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"fact-26": {
"value": "28. BUSINESS COMBINATIONS DURING THE PERIOD. \u25cf SUBSIDIARIES ACQUIRED. During 2022, the following entities were acquired by the Shop Apotheke Group: \u2013 The business of \u201cFirst A\u201d by 100 % of the shares of Aurora Gesundheit GmbH, including Aurora Gesundheit Services UG. \u2013 100 % of the shares of APS All Pharma Services Nettetal GmbH. ACQUISITION OF FIRST A. On 12 April 2022, the Shop Apotheke Group acquired 100 % of the shares of Aurora Gesundheit GmbH, including Aurora Gesundheit Services UG. (\u201cFirst A\u201d), a pioneering quick-commerce player in the German pharmacy market. The strategic acquisition accelerates SHOP APOTHEKE EUROPE's customer-centric platform strategy and strengthens its position as one stop shop in the pharmacy space. SAE acquired First A for a consideration of EUR 16,485,000 by way of a combination of cash paid and a contingent consideration of SAE. The results of First A are consolidated effective from 12 April 2022 (and directly contributed to earnings per share). Purchase consideration. Details of the purchase consideration, are as follows: 2022 Cash paid 5,000 Contingent consideration 11,485 Total purchase consideration 16,485 Contingent consideration. The contingent consideration arrangement is to be paid in cash (with an option for SHOP APOTHEKE EUROPE to have a (part) payment in shares) in five subsequent tranches in the following four years after the acquisition. Each tranche payment is an earn-out based on a sales multiple with a correction for EBITDA for the respective earn-out period. The fair value of the contingent consideration arrangement of EUR 11,485,000 was estimated calculating the dis- counted cash flow based upon the present value of the future expected cash flows. The estimates are based on assessment of the business plan and the corresponding expected earn-out dentified assets and liabilities. The assets and liabilities recognised as a result of the acquisition are as follows: Book Value Adjustment Fair Value EUR 1,000 EUR 1,000 EUR 1,000 Tangible fixed assets 28 0 28 Intangible fixed assets 125 976 1,101 Financial fixed assets 11 0 11 Deferred tax assets 0 0 0 Inventory 0 0 0 Trade and other receivables 257 0 257 Cash 125 0 125 Non-current liabilities 0 0 0 Trade and other payables \u2013 205 0 \u2013 205 Other current liabilities \u2013 244 0 \u2013 244 Goodwill on acquisition 0 15,705 15,705 Deferred tax liability 0 \u2013 293 \u2013 293 Total consideration 97 16,388 16,485 The brand name and the customer relationship \u2013 pharmacies from First A as part of the purchase price allocation are valued as follows: \u2013 Customer relationships \u2013 pharmacies is valued at EUR 938,000 and is depreciated over a period of eight years. \u2013 Brand name is valued at EUR 38,000 and is depreciated over a period of one year. Deferred tax of EUR 293,000 has been provided in relation to these fair value adjustments. The residual goodwill mainly originates from the value attributable to the significant growth expectations of First A in the future. The goodwill arising on the First A acquisition is not deductible for tax purposes. Impact of acquisition on the results of the Group. The amounts included in the Result after tax for 2022 amounted to EUR \u2013 4.7 million, the amounts included in the Revenue are considered non-material. ACQUISITION OF APS. On 20 June 2022, the Shop Apotheke Group acquired 100 % of the shares of APS All Pharma GmbH (\u201cAPS\u201d), a pharmaceutical wholesaler holding an EU wholesale distribution authorization, dedicated to the supply of pharma- ceutical products for the German market. SAE acquired APS for a cash consideration of EUR 1,350,000. The results of APS are consolidated effective from 1 July 2022 (and directly contributed to earnings per share) Purchase consideration. Details of the purchase consideration are as follows: 2022 Cash paid 1,350 Contingent consideration \u2013 Total purchase consideration 1,350 Identified assets and liabilities. The assets and liabilities recognised as a result of the acquisition are as follows: Book Value Adjustment Fair Value EUR 1,000 EUR 1,000 EUR 1,000 Tangible fixed assets 102 306 408 Intangible fixed assets 0 0 0 Financial fixed assets 10 0 10 Deferred tax assets 0 0 0 Inventory 0 0 0 Trade and other receivables 5,031 0 5,031 Cash 208 0 208 Non-current liabilities 0 \u2013 226 \u2013 226 Trade and other payables \u2013 4,642 0 \u2013 4,642 Other current liabilities \u2013 100 \u2013 80 \u2013 180 Goodwill on acquisition 0 741 741 Deferred tax liability 0 0 0 Total consideration 609 741 1,350 Impact of acquisition on the results of the Group. The amounts included in the Revenue and Result after tax for 2022 in the consolidated figures are considered non-material. ACQUISITION COSTS. In 2022, the Group incurred acquisition related costs (related to both acquisitions) of EUR 323 thousand. These costs have been included in Administrative expenses. CASH FLOW STATEMENT. The total amount of consideration paid, net of cash acquired can be reconciled with the cash flow statement as follows: First A APS All Pharma Total EUR 1,000 EUR 1,000 EUR 1,000 Cash paid \u2013 5,000 \u2013 1,350 \u2013 6,350 Cash acquired 125 208 333 Contingent consideration paid during financial year \u2013 \u2013 \u2013 Total purchase consideration \u2013 4,875 \u2013 1,142 \u2013 6,017 29. BUSINESS COMBINATIONS COMPLETED IN PRIOR PERIODS. \u25cf SUBSIDIARIES ACQUIRED. During 2021, the following entities were acquired by the Shop Apotheke Group: \u2013 100 % of the shares of smartpatient GmbH and its subsidiary smartpatient Business Services sp. z o.o. \u2013 100 % of the shares of MedApp Holding B.V., including MedApp Nederland B.V. and MedApp Apotheek B.V. ACQUISITION OF SMARTPATIENT. On 7 January 2021, the Shop Apotheke Group acquired 100 % of the shares of smartpatient GmbH (\u201csmartpatient\u201d), a digital medication management expert, in order to accelerate its technological and digital health capabilities. SAE acquired smartpatient for a consideration of EUR 70,545,000, by way of a combination of cash paid and a contingent consideration of SAE. The results of smartpatient are consolidated effective from 7 January 2021 (and directly contributed to earnings per share). Purchase consideration. Details of the purchase consideration are as follows: 2022 Cash paid 28,231 Total purchase consideration 28,231 In the light of the business combination transaction the total purchase price for the shares of smartpatient which SHOP APOTHEKE agreed upon with the selling shareholders amounts EUR 70.545 thousand. We have concluded \u2013 on the basis of an IFRIC decision on IFRS 3.B55 Business Combinations \u2013 that part of this purchase price should be accounted for as consideration for post-combination services \u2013 employee expenses. Along with the acquisition a post-combination services remuneration is provided to the former owners of smartpatient which contains a service condition. Payments in the form of cash and shares under this contingent remune ration are forfeited if employment is terminated. The post-combination services remuneration amounts to EUR 43.4 million. The post-combination services remuneration successively vests in three years and is accounted for separately from the business combination in the following manner: \u2013 The cash component amounts to EUR 13.7 million. These expenses are charged to the profit and loss on a graded vesting basis. During 2021 EUR 6.2 million and during 2022 EUR 4.8 million was expensed in the result. The remainder of the total cash amount of EUR 11.3 million is held in an escrow account (2021: EUR 12.7 million). \u2013 The share component qualifies as a share-based payment arrangement, with a fair value of EUR 29.7 million as of 7 January 2021. During 2022, the Group recognised EUR 10.4 million (2021: EUR 13.7 million) of expenses in the result. Reference is made to Note 27 Share-based payments for more details. The total impact of the recognition of the cash component and share component of the post-combination services \u2013 employee expenses are included in the employment expenses presented in the profit and loss statement under Administrative expenses. As the current accounting method leads to a non-recurring one-off impact in our financial results we adjust for these expenses in the adjusted EBITDA presented. Identified assets and liabilities. The assets and liabilities recognised as a result of the acquisition are as follows: Book Value Adjustment Fair Value EUR 1,000 EUR 1,000 EUR 1,000 Tangible fixed assets 136 1,024 1,160 Intangible fixed assets 0 11,600 11,600 Financial fixed assets 3 0 3 Deferred tax assets 0 1,543 1,543 Inventory 0 0 0 Trade and other receivables 658 0 658 Cash 1,053 0 1,053 Non-current liabilities 0 \u2013 3,329 \u2013 3,329 Trade and other payables \u2013 601 0 \u2013 601 Other current liabilities \u2013 379 \u2013 2, 518 \u2013 2,897 Goodwill on acquisition 0 22,753 22,753 Deferred tax liability 0 \u2013 3,712 \u2013 3,712 Total consideration 870 27, 361 28,231 The technology, the trade name and the order backlog from smartpatient are as part of the purchase price allocation being valued as follows: \u2013 Technology is valued at EUR 10,300,000 and is depreciated over a period of seven years. \u2013 Trade name is valued at EUR 700,000 and is depreciated over a period of four years. \u2013 Order backlog is valued at EUR 600,000 and is depreciated over a period of one year. Deferred tax of EUR 3,712,000 has been provided in relation to these fair value adjustments. The residual goodwill mainly accounts for the value attributable to future new app users and the assembled workforce. The goodwill arising on the smartpatient acquisition is not deductible for tax purposes. Impact of acquisition on the results of the Group. Included in the Result after tax for 2021 is EUR \u2013 1.9 million attributable to the additional business generated by the smartpatient acquisition. Revenue for 2021 includes EUR 4.6 million in respect of the smartpatient business. ACQUISITION OF MEDAPP. On 26 March 2021 SHOP APOTHEKE EUROPE N.V., through its subsidiary SA Europa B.V., acquired the technology- driven e-pharmacy MedApp via 100 % of the shares in MedApp Holding B.V. including MedApp Nederland B.V. and MedApp Apotheek B.V., which is based in Eindhoven, The Netherlands. Through this acquisition, SHOP APOTHEKE EUROPE accelerates its technological and digital health capabilities even more rapidly. Furthermore, MedApp enables SHOP APOTHEKE EUROPE to expand into the prescription drugs business in the Dutch market. Purchase consideration. Details of the purchase consideration are as follows: 2022 Cash paid 3,556 Total purchase consideration 3,556 In the light of the business combination transaction, the total purchase price for the shares of MedApp which SHOP APOTHEKE agreed upon with the selling shareholders amounts EUR 8,004 thousand. We have further detailed the accounting for this and have concluded \u2013 on the basis of an IFRIC decision on IFRS 3.B55 Business Combinations \u2013 that part of this purchase price should be accounted for as consideration for post-combination services \u2013 employee expenses. Along with the acquisition a contingent consideration is provided to the former owners of MedApp which contains a service condition. Payments in the form of cash and shares under this contingent consideration are automatically forfeited if the management agreement is terminated. The contingent consideration amounts to EUR 5.7 million. The contingent consideration successively vests in three years and is accounted for separately from the business combination in the following manner: \u2013 The cash component amounts to EUR 5.7 million. These expenses are charged to the profit and loss on a graded vesting basis. During 2022 EUR \u2013 1.1 million (2021 EUR 2.5 million) was expensed in the result. These costs are included in the employment expenses presented in the profit and loss statement under Administrative expenses. As the current accounting method leads to a non-recurring one-off impact in our financial results, we adjust for these expenses in the adjusted EBITDA presented. Identified assets and liabilities. The assets and liabilities recognised as a result of the acquisition are as follows: Book Value Adjustment Fair Value EUR 1,000 EUR 1,000 EUR 1,000 Tangible fixed assets 30 58 88 Intangible fixed assets 115 3,295 3,410 Financial fixed assets 0 0 0 Deferred tax assets 0 0 0 Inventory 9 0 9 Trade and other receivables 480 0 480 Cash 53 0 53 Non-current liabilities 0 \u2013 58 \u2013 58 Trade and other payables \u2013 362 0 \u2013 362 Other current liabilities 0 0 0 Payable to SHOP APOTHEKE \u2013 464 0 \u2013 464 Goodwill on acquisition 0 1,253 1,253 Deferred tax liability 0 \u2013 853 \u2013 853 Total consideration \u2013 139 3,695 3,556 Impact of acquisition on the results of the Group. Included in the Result after tax for 2021 is EUR \u2013 2.7 million attributable to the additional business generated by the MedApp acquisition. Revenue for 2021 includes EUR 1.0 million in respect of the MedApp business. \u25cf SUBSIDIARIES DIVESTED In June 2021 SHOP APOTHEKE EUROPE sold its interest in 100 % subsidiary Farmanatur Productes S.L., Sant Cugat del Vall\u00e8s (Barcelona), Spain",
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"value": "30. LEASES. All operating lease contracts (except for short-term leases and leases of low value assets) have been presented as right-of-use assets and lease liabilities respectively. The operating lease contracts consist of leasing properties. Therefore only one lease category is identified. The development of right-of-use assets and lease liabilities in the year was as follows: Notes Right of Use Asset Lease Liability EUR 1,000 EUR 1,000 Balance 1 January 2021 32,082 34,116 Additions 546 546 Arising on business combination 1,082 1,082 Disposal \u2013 198 \u2013 256 Depreciation charge \u2013 4,969 0 Interest expense 10 0 1,095 Cash out lease payments 0 \u2013 5,784 Balance 31 December 2021 28,543 30,798 Additions 6,706 6,706 Arising on business combination 306 306 Disposal 0 0 Depreciation charge \u2013 4,959 0 Interest expense 10 0 1,124 Cash out lease payments 0 \u2013 5, 461 Balance 31 December 2022 30,596 33,473 31. 12. 2022 31. 12. 2021 EUR 1,000 EUR 1,000 Lease liabilities non-current 27,593 26,055 Lease liabilities current 5,880 4,743 33,473 30,798 The following table sets out the maturities (representing undiscounted cash flows) of financial lease liabilities: Up to 1 year 1 \u2013 5 years Over 5 years Total EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 As at 31 December 2021 4,338 14,047 12,560 30,945 Movements 2022 1,652 6,134 \u2013 1,40 0 6,386 As at 31 December 2022 5,990 20,181 11,160 37, 331",
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"value": "31. CONTINGENT LIABILITIES. \u25cf GUARANTEES. Guarantee obligations regarding rental contracts have been provided by the Group for EUR 336 thousand. \u25cf CREDIT FACILITY. The Deutsche Bank EUR 15 million credit facility agreement was also secured by a EUR 15 million pledge over assets. \u25cf FISCAL UNITY. For the purpose of value added tax, SHOP APOTHEKE EUROPE N.V., SA Europe B.V., Euroservice Venlo B.V., Shop Apotheke B.V., Shop Apotheke Service B.V., RC Staff B.V., EHS Europe Health Services B.V., EHSC B.V., Europa Apotheek Venlo B.V. and Europa Apotheek Service Venlo B.V. are associated in a fiscal unity and therefore severally liable for the debts with respect to value-added taxes of the fiscal unity. For the purpose of corporate income tax, SA Europe B.V., Shop Apotheke B.V., Shop Apotheke Service B.V., RC Staff B.V. and EuroService Venlo B.V. are associated in a fiscal unity and are therefore severally liable for the corporate income tax owed of the entire fiscal unity as of October 2015 (subsequent to this date and not for the prior period). For the purpose of corporate income tax, EHS Europe Health Service B.V., EHSC B.V., Europa Apotheek Venlo B.V. and Europa Apotheek Service Venlo B.V., are associated in a fiscal unity and therefore severally liable for the corporate income tax owed by that fiscal unity. For the purpose of corporate income tax, MedApp Holding B.V., MedApp Apotheek B.V. and MedApp Nederland B.V. are associated in a fiscal unity and are therefore severally liable for the corporate income tax owed of the entire fiscal unity. \u25cf ARTICLE 403 OF THE DUTCH CIVIL CODE. As of its incorporation on 30 September 2015, Shop Apotheke Europe N.V. is liable for the Dutch Group companies SA Europe B.V., Shop-Apotheke B.V., Shop-Apotheke Service B.V., RC Staff B.V., EuroService Venlo B.V., Europa Apotheek Venlo B.V., EHSC B.V., Europa Apotheek Service Venlo B.V. and EHS Europe Health Services B.V. according to Article 403 of the Dutch Civil Code. As of 1 January 2019, SHOP APOTHEKE EUROPE N.V. is also liable for the Dutch Group companies Europa Apotheek Venlo B.V., EHSC B.V., Europa Apotheek Service Venlo B.V. and EHS Europe Health Services B.V. according to Article 403 of the Dutch Civil Code. \u25cf ARTICLE 264 OF THE GERMAN CIVIL CODE. SHOP APOTHEKE EUROPE N.V. is liable for the German group company Nu3 GmbH and Shop Apotheke Service GmbH according to Article 264.3 of the German Civil Code. \u25cf RENTAL COMMITMENTS BUILDINGS AND OTHER (LEASE) AGREEMENTS. The obligations for property leases as of 31 December 2022 (except for short-term leases and leases of low value assets) have been presented as lease liabilities in the statement of financial position. The Group has entered into contracts with external parties on obligations for the distribution centre in Sevenum amongst which the agreement with the equipment manufacturer and supplier. The invoiced contract values are included in property plant and equipment (refer to Note 13). The total outstanding contract value of the off-balance sheet commitments as of 31 December 2022 amounts to EUR 5.5 million which is mainly due in 2023. \u25cf LEGAL PROCEEDINGS. SHOP APOTHEKE EUROPE N.V. and its subsidiaries are parties to a number of other legal proceedings arising out of their business operations. SHOP APOTHEKE EUROPE believes that the ultimate resolution of these proceedings will not, in the aggregate, have a material adverse effect on SHOP APOTHEKE EUROPE\u2019s financial position, results of operations or cash flows. Such other legal proceedings, however, are subject to inherent uncertainties and the outcome of individual matters is unpredictable. It is possible that SHOP APOTHEKE EUROPE could be required to have expenses in excess of established provisions, at amounts that cannot reasonably be estimated.",
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"value": "31. CONTINGENT LIABILITIES. \u25cf GUARANTEES. Guarantee obligations regarding rental contracts have been provided by the Group for EUR 336 thousand. \u25cf CREDIT FACILITY. The Deutsche Bank EUR 15 million credit facility agreement was also secured by a EUR 15 million pledge over assets. \u25cf FISCAL UNITY. For the purpose of value added tax, SHOP APOTHEKE EUROPE N.V., SA Europe B.V., Euroservice Venlo B.V., Shop Apotheke B.V., Shop Apotheke Service B.V., RC Staff B.V., EHS Europe Health Services B.V., EHSC B.V., Europa Apotheek Venlo B.V. and Europa Apotheek Service Venlo B.V. are associated in a fiscal unity and therefore severally liable for the debts with respect to value-added taxes of the fiscal unity. For the purpose of corporate income tax, SA Europe B.V., Shop Apotheke B.V., Shop Apotheke Service B.V., RC Staff B.V. and EuroService Venlo B.V. are associated in a fiscal unity and are therefore severally liable for the corporate income tax owed of the entire fiscal unity as of October 2015 (subsequent to this date and not for the prior period). For the purpose of corporate income tax, EHS Europe Health Service B.V., EHSC B.V., Europa Apotheek Venlo B.V. and Europa Apotheek Service Venlo B.V., are associated in a fiscal unity and therefore severally liable for the corporate income tax owed by that fiscal unity. For the purpose of corporate income tax, MedApp Holding B.V., MedApp Apotheek B.V. and MedApp Nederland B.V. are associated in a fiscal unity and are therefore severally liable for the corporate income tax owed of the entire fiscal unity. \u25cf ARTICLE 403 OF THE DUTCH CIVIL CODE. As of its incorporation on 30 September 2015, Shop Apotheke Europe N.V. is liable for the Dutch Group companies SA Europe B.V., Shop-Apotheke B.V., Shop-Apotheke Service B.V., RC Staff B.V., EuroService Venlo B.V., Europa Apotheek Venlo B.V., EHSC B.V., Europa Apotheek Service Venlo B.V. and EHS Europe Health Services B.V. according to Article 403 of the Dutch Civil Code. As of 1 January 2019, SHOP APOTHEKE EUROPE N.V. is also liable for the Dutch Group companies Europa Apotheek Venlo B.V., EHSC B.V., Europa Apotheek Service Venlo B.V. and EHS Europe Health Services B.V. according to Article 403 of the Dutch Civil Code. \u25cf ARTICLE 264 OF THE GERMAN CIVIL CODE. SHOP APOTHEKE EUROPE N.V. is liable for the German group company Nu3 GmbH and Shop Apotheke Service GmbH according to Article 264.3 of the German Civil Code. \u25cf RENTAL COMMITMENTS BUILDINGS AND OTHER (LEASE) AGREEMENTS. The obligations for property leases as of 31 December 2022 (except for short-term leases and leases of low value assets) have been presented as lease liabilities in the statement of financial position. The Group has entered into contracts with external parties on obligations for the distribution centre in Sevenum amongst which the agreement with the equipment manufacturer and supplier. The invoiced contract values are included in property plant and equipment (refer to Note 13). The total outstanding contract value of the off-balance sheet commitments as of 31 December 2022 amounts to EUR 5.5 million which is mainly due in 2023. \u25cf LEGAL PROCEEDINGS. SHOP APOTHEKE EUROPE N.V. and its subsidiaries are parties to a number of other legal proceedings arising out of their business operations. SHOP APOTHEKE EUROPE believes that the ultimate resolution of these proceedings will not, in the aggregate, have a material adverse effect on SHOP APOTHEKE EUROPE\u2019s financial position, results of operations or cash flows. Such other legal proceedings, however, are subject to inherent uncertainties and the outcome of individual matters is unpredictable. It is possible that SHOP APOTHEKE EUROPE could be required to have expenses in excess of established provisions, at amounts that cannot reasonably be estimated.",
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"value": "32. STANDARDS ISSUED BUT NOT YET EFFECTIVE. The Group has not early adopted any standards, interpretations or amendments that have been issued but are not yet effective. The application of new accounting standards and amendments that had already been issued by the IASB as of the time the financial statements were authorised for issue, is not expected to have any material effect on the consolidated financial statements. The Group intends to adopt these new and amended standards and interpretations, if applicable, when they become effective.",
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"value": "33. SUBSEQUENT EVENTS. There have been no significant subsequent events.",
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"value": "34. OTHER INFORMATION. \u25cf AUDITOR\u2019S FEES. The Company\u2019s 2022 and 2021 financial statements were audited by Mazars Accountants N.V. The following auditor\u2019s fees were expensed in the statement of profit and loss in the reporting period: Year ended 31. 12. 2022 Year ended 31. 12. 2021 Mazars Accountants NV Other network Mazars Accountants NV Other network EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Audit of the financial statements 492 1 \u2013 * 400 2 \u2013 Total 492 * \u2013 * 400 * \u2013 \u25cf APPROVAL AND SIGNING OF THE CONSOLIDATED FINANCIAL STATEMENTS. Venlo, 6 March 2023 Managing Board Members: Stefan Feltens, Jasper Eenhorst, Marc Fischer, Theresa Holler, Stephan Weber Supervisory Board Members: Bj\u00f6rn S\u00f6der (Chairman), Frank K\u00f6hler, J\u00e9r\u00f4me Cochet, Henriette Peucker and Jaska de Bakker ",
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"value": "\u25cf AUDITOR\u2019S FEES. The Company\u2019s 2022 and 2021 financial statements were audited by Mazars Accountants N.V. The following auditor\u2019s fees were expensed in the statement of profit and loss in the reporting period: Year ended 31. 12. 2022 Year ended 31. 12. 2021 Mazars Accountants NV Other network Mazars Accountants NV Other network EUR 1,000 EUR 1,000 EUR 1,000 EUR 1,000 Audit of the financial statements 492 1 \u2013 * 400 2 \u2013 Total 492 * \u2013 * 400 * \u2013",
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"value": "\u25cf APPROVAL AND SIGNING OF THE CONSOLIDATED FINANCIAL STATEMENTS. Venlo, 6 March 2023 Managing Board Members: Stefan Feltens, Jasper Eenhorst, Marc Fischer, Theresa Holler, Stephan Weber Supervisory Board Members: Bj\u00f6rn S\u00f6der (Chairman), Frank K\u00f6hler, J\u00e9r\u00f4me Cochet, Henriette Peucker and Jaska de Bakker",
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"value": "Erik de Rodeweg 11/13 5975 WD Sevenum",
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