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"pp-value-2-2": {
"value": "1. General Informationis a listed under Dutch law with its registered office in The company and its subsidiaries (\u2018the Group\u2019), manufacture, distribute and sell color concentrates. As of the balance sheet date, the Holland Colours Group operates through eight of its own facilities and a network of agents and distributors.have been held by the Dutch-based investment company Holland Pigments BV is the ultimate parent company, in which, along with others, all employees of Holland Colours participate. The employees collectively hold approximately 25% of the shares in Holland Pigments BV. Participations held in Holland Pigments by former directors (who are also major shareholders in Holland Pigments) are excluded from this number. The Group\u2019s financial year commences on April 1 and closes on March 31 of the following year.The consolidated IFRS financial statements of the company comprise the financial statements of the company and its subsidiaries.On June 1, 2023, the Board of Management authorized the financial statements for issue. The financial statements as presented in this report are subject to adoption by the Annual General Meeting of Shareholders on July 13, 2023.Shares of the company are listed on the Euronext stock exchange in Amsterdam.Since April 2, 2012, just over 50% of the shares in ",
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"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
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"value": "limited liability company (\u2018Naamloze Vennootschap\u2019) ",
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"value": "Apeldoorn, the Netherlands.",
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"value": "Apeldoorn, the Netherlands.",
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"value": "The company and its subsidiaries (\u2018the Group\u2019), manufacture, distribute and sell color concentrates. As of the balance sheet date, the Holland Colours Group operates through eight of its own facilities and a network of agents and distributors.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
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"f7798": {
"value": "Holland Colours NV ",
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"f7804": {
"value": "Holland Pigments BV.",
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"pp-value-19-3": {
"value": "On June 1, 2023, the Board of Management authorized the financial statements for issue. The financial statements as presented in this report are subject to adoption by the Annual General Meeting of Shareholders on July 13, 2023.",
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"value": "2. Going ConcernThe Consolidated financial statements have been prepared on a going concern basis, resulting from management\u2019s assessment of the ability of Holland Colours to continue its operations for the foreseeable future.IMPACT OF THE SITUATION IN UKRAINE AND COVID-19 AND ON THE FINANCIAL STATEMENTOur financial year began shortly after the start of the war in Ukraine. This, plus the changes in consumption patterns and demand as our markets (except China), opened up following COVID-19, impacted our business and fed into a general climate of rising interest rates, customer destocking and increased caution.But despite this, 2022/2023 can still be seen as positive for Holland Colours. Our people did a good job of mitigating the effect of increasing raw material prices in the face of the significant volume slowdown and we kept our costs under control. At the same time, we continued to deliver the strategic projects that will make us more agile, more resilient and more in tune with our customers and market developments going forward. In other words, we maintained our focus on the long term.Holland Colours has a strong balance sheet, a solid cash position and generates positive operational cash flows. We monitored our customers and working capital closely and saw no indications/reasons to take any precautionary actions.",
"dimensions": {
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"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
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"pp-value-23-2": {
"value": "GENERALThe consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and with Title 9 Book 2 of the Dutch Civil Code.The consolidated financial statements are presented in thousands of euros, rounded to the nearest thousand, unless stated otherwise.3. Summary of AccountingPrinciplesThe accounting policies as detailed below are applied consistently for all periods presented in these consolidated financial statements.The consolidated financial statements are prepared on the basis of historical cost, with the exception of the Financial Non-Current Assets, which are measured at fair value.",
"dimensions": {
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"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
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"pp-value-23-3": {
"value": "GENERALThe consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and with Title 9 Book 2 of the Dutch Civil Code.The consolidated financial statements are presented in thousands of euros, rounded to the nearest thousand, unless stated otherwise.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
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"pp-value-23-4": {
"value": "GENERALThe consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and with Title 9 Book 2 of the Dutch Civil Code.The consolidated financial statements are presented in thousands of euros, rounded to the nearest thousand, unless stated otherwise.3. Summary of AccountingPrinciplesThe accounting policies as detailed below are applied consistently for all periods presented in these consolidated financial statements.OPERATING SEGMENTS We determine and present operating segments based on the information that is used by the Board of Management. The segmentation is divisional, based on the regions in which the Group operates. In turn, these regions reflect the Group\u2019s management and internal reporting structure. Segmentation based on markets in which the Group operates requires significantly more profit allocation. This is because several products are sold in more than one market, which makes the cost for accounting ineffective. IFRS CHANGESBelow are the changes in the IFRS standards that have been issued and became effective as of January 1, 2022. These changes do not have a material impact on the Group.IFRS Topic Effective dateIFRS 3, IAS 16, A number of narrow-scope amendments Annual periods beginning IAS 37, IFRS 1, to IFRS 3, IAS 16, IAS 37 and some annual on or after January 1, 2022.IFRS 9, IAS 41 improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16and IFRS 16.New standards that become effective for Holland Colours after the 2022/2023 financial year are not included with early adoption. The IFRS standards shown in the table below will become effective for Holland Colours after March 31, 2023. The impact of these changes on the Group is expected to be limited. IFRS Topic Effective dateIAS 1 Presentation of financial statements on Annual periods beginning classification of liabilities.on or after January 1, 2024IAS 1, IAS 8 Narrow scope amendments to IAS 1, Annual periods beginning Practice statement 2 and IAS 8on or after January 1, 2023IAS 12 Amendment to deferred tax related to Annual periods beginning assets and liabilities arising from a single on or after January 1, 2023.transaction.IFRS 17 Insurance contracts. Annual periods beginning on or after January 1, 2023.USE OF ESTIMATESThe preparation of the financial statements in compliance with IFRS requires management to make judgments, estimates and assumptions that affect amounts reported in the financial statements. The estimates and assumptions are based on experience and various other factors that are believed to be reasonable under the circumstances, and are used to judge the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions of estimates are included in the period in which they are revised. The most important estimates are stated under the relevant policies and relate to impairment analysis of Property, Plant and Equipment, the valuation of Inventories.CONSOLIDATION The consolidated financial statements include the accounts of Holland Colours NV and its subsidiaries. Subsidiaries are companies over which Holland Colours NV has control because it is exposed to, or has rights to, variable returns from its involvement with the subsidiary and has the ability to affect returns through its power over the subsidiary. Non-controlling interests in equity and in results are presented separately. The consolidated financial statements are prepared on the basis of historical cost, with the exception of the Financial Non-Current Assets, which are measured at fair value.The consolidated financial statements include the financial data of the following companies:Legal structure including capital interest and division structureDivision Subsidiaries InterestConsolidatedEMEIA Holland Colours Europe BV, 100% 100%the Netherlands, ApeldoornEMEIA Holland Colours UK Ltd, 100% 100%United Kingdom, GillinghamEMEIA Holland Colours Hung\u00e1ria 100% 100%Kft, Hungary, SzolnokAmericas Holland Colours Canada 100% 100%Inc., Canada, TorontoAmericas Holland Colours Americas 100% 100%Inc., United States, Richmond IndianaAmericas Holland Colours Mexicana 100% 100%SA de CV, Mexico, Tultitl\u00e1nAsia PT Holland Colours Asia, 99% 100%Indonesia, Surabaya** PT Holland Colours Asia fully merged with PT Holco Indo Jaya, in Indonesia as of November 1, 2022. Holland Pigments BV holds 1% of the legal ownership of PT Holland Colours Asia. Economic ownership resides with Holland Colours NV. There were some changes to the consolidated Group compared with the 2022/2023 financial year. Per April 1, 2022, Gaypa Srl has sold its shares (12.1%) in PT Holco Indo Jaya to Holland Colours NV. The purchase price (consideration) of \u20ac 420 was based on the net equity value of PT Holco Indo Jaya per April 1, 2022. The company adjusted the carrying amounts of the controlling and non-controlling interests to reflect the changes in the company\u2019s relative interests in the subsidiary. There was no difference between the amount by which the non-controlling interest was adjusted and the fair value of the consideration paid, hence no direct impact is recognized in the equity.Due to synergy benefits, PT Holland Colours Asia and PT Holco Indo Jaya were merged per November 1, 2022, with PT Holland Colours Asia being the surviving company. Both companies were under common control. PT Holland Colours Asia, as the combined recipient company, issued new shares to shareholders of PT Holco Indo Jaya using the pooling of interest method. All assets and liabilities were therefore transferred at book value.In the consolidated financial statements, all intercompany receivables, payables and deliveries are fully eliminated, as are the related and not yet realized results. Unrealized losses are eliminated in the same way as unrealized profits, unless there is an indication of impairment. FOREIGN CURRENCYTransactions included in the financial statements of each of the Group's subsidiaries are measured using the currency of the primary economic environment in which the subsidiary operates. Transactions in foreign currency are translated to the functional currency using the foreign exchange rate at the transaction date. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate at the balance sheet date. Foreign exchange differences resulting from translation into the functional currency are recognized in the Income Statement.Assets and liabilities of Group companies with a functional currency other than the euro are translated using the closing foreign exchange rate at the balance sheet date. The Income Statement for these Group companies is translated at the average exchange rate during the financial year. Foreign exchange rate differences are recognized in unrealized results and the foreign currency translation reserve. Furthermore, all resulting exchange rate differences are recognized in other comprehensive income. On sale or termination of an operation outside the Eurozone, the amount concerned is transferred from Equity to the Income Statement as part of the gain or loss on sale or termination.The principal exchange rates against the euro used in preparing the balance sheet and the statement of income are:Exchange Rates UsedIncome in EUR Balance SheetStatementMarch 31, March 31, 2022/ 2021/2023202220232022US dollar 1.09 1.11 1.04 1.16British pound 0.88 0.85 0.86 0.85Canadian dollar 1.47 1.39 1.38 1.46Mexican peso 19.65 22.09 20.45 23.61REVENUE RECOGNITIONRevenues from contracts with customers are recognized by identifying the contract and its performance obligations as well as determination and allocation of the transaction price to these performance obligations. Revenues are recognized for each performance obligation when the control of goods or service has been transferred from Holland Colours to the customer at a point in time based on the contract. This is normally when the goods have arrived at the customer. The revenue is measured at the fair value of the transaction price received. This means the revenue is recognized net of rebates, discounts and similar allowances and net of sales tax.GrantsGovernment grants related to costs are deducted from the relevant costs to be compensated in the same period. Government grants to compensate for the cost of an asset are deducted from the cost of the related asset. Finance Income and ExpenseFinance Income and Expense include the income and expenses on lent and borrowed funds and interest charges on lease payments. Finance Income and Expense is recognized in the Income Statement under Finance Income and Expense if no hedge accounting is applied.Income TaxIncome Tax Expenses compromises both current and deferred tax, including the effects of changes in tax rates. The tax amount is calculated on the basis of the tax rates and tax legislation as applicable on the reporting date in the countries in which the Group operates and from which it generates income subject to taxation. Current income tax relating to items recognized directly in Equity is recognized in Equity and not in the Income Statement. Uncertain tax positions may exist due to interpretation differences of applicable tax regulations.Current tax receivables and liabilities for the current period are measured at the amount expected to be reclaimed from or paid to the tax authorities.Earnings per ShareEarnings per ordinary share are calculated as the Net Result attributable to holders of ordinary shares, divided by the weighted average number of outstanding shares in the period concerned.PRINCIPLES FOR THE VALUATION OF ASSETS AND LIABILITIESGeneralThe valuation principles are primarily based on valuation of the assets and liabilities at historical cost.Offsetting Financial InstrumentsFinancial Assets and Liabilities are offset in the consolidated balance sheet only in situations of an actual legally enforceable right to offset the amounts recognized, and only if it is the intention to settle these amounts on a net basis or simultaneously.Intangible AssetsCosts of Development Activities are capitalized if the product or process is technically and commercially feasible, the Group has sufficient resources to complete its development, and it is expected that the product or process will generate future gains. The capitalized expenses comprise direct labor cost and a surcharge for overhead costs, to the extent that these are attributable to the project. All other research and development costs are stated as an expense in the Income Statement at the time they are incurred.Capitalized Development Costs are valued at cost, less accumulated amortization and impairments, if applicable. Amortization costs are charged to the Income Statement over their estimated useful life, which is typically five years.Intangible Assets are assessed for impairment if there are events or indications that an intangible asset might be subject to a loss in value. The amortization period and method for an intangible asset with a measurable useful life are assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset, or in its expected pattern of future economic benefits, are accounted for by changing the amortization period or method and are treated as changes in accounting estimates.Other Intangible AssetsOther Intangible Assets consists of the costs of computer software and licenses, plus the external costs related to their implementation and commissioning. Other Intangible Assets are measured at historical cost; that is, the acquisition price or production cost less cumulative amortization and any applicable impairments. AmortizationAmortization of Intangible Assets is charged to the Income Statement according to the straight-line method. The basis applied is the estimated useful life of each component within an item that falls into the Development Costs and Other Intangible Assets category. The estimated useful life is as follows:Development Costs 5 yearsOther 3-5 yearsProperty, Plant and EquipmentProperty, Plant and Equipment are stated at cost less accumulated depreciation, based on the estimated useful life of the assets concerned and impairment losses. The costs of assets produced in-house comprise material costs, direct labor cost and an appropriate portion of the directly attributable overhead costs. Finance costs are added to the costs of Property, Plant and Equipment if these meet the conditions for recognition in the balance sheet. If significant parts of Property, Plant and Equipment must be replaced at regular intervals, the Group recognizes these as separate assets with their own useful life and depreciation method. All other repair and maintenance costs are recognized in the Income Statement at the time they occur.Property, Plant and Equipment are assessed for impairment if there are events or indications that an item may have lost value. The depreciation period and method for Property, Plant and Equipment with a measurable useful life is assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset, or in its expected pattern of future economic benefits, are accounted for by adjusting either the depreciation period or method. These are treated as changes in accounting estimate.Financial Non-Current AssetsLoans and receivables for which the maturity date is more than 12 months after the balance sheet date are presented as Financial Non-Current Assets. On initial recognition, these are measured at fair value less directly attributable transaction costs. After initial recognition, interest-bearing loans are valued at amortized cost using the effective interest rate method, less any impairment. Gains or losses arising from changes in the amortized cost are accounted for in the Income Statement under Finance Expense.Right-of-Use Assets We assess at inception whether a contract is, or contains, a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration. Leases are recognized as Right-of-Use Assets on the balance sheet under Non-Current Assets. The related lease liability is recognized as an obligation on the balance sheet under Non-Current Liabilities and Current Liabilities. The Group applies judgement in evaluating the term of lifetime of a lease. A judgement has to be made whether it is reasonably certain to exercise an option to renew or terminate a lease. The non-cancelable term of the lease is then determined based on these judgements. If the Group expects that the expiry date of the current contract will not in fact be the actual end date, the lease obligation is determined to include extension periods. The Group uses the practical expedients to apply a single incremental borrowing rate per portfolio of leases. Leases of low-value objects and non-lease components are excluded for buildings. Non-lease components do not apply to vehicle fuel costs, because fuel costs do not form part of the lease term. The Group uses the implicit interest rate when available. If not, the Group uses an Incremental Borrowing Rate (IBR) to measure the lease liabilities. The IBR is the rate of interest that the Group would have to pay to borrow the necessary funds, over a similar term and with a similar security, to obtain an asset of similar value to the Right-of-Use Asset in a similar economic environment. The IBR therefore reflects what the Group \u2018would have to pay.\u2018 This necessitates estimating when no observable rates are available or when rates need to be adjusted to reflect the terms and conditions of the lease. The Group estimates the IBR based on observable inputs (such as market interest rates) and is required to make certain entity specific estimates. For this financial year the weighted average IBR is 4.56% (2021/2022: 4.1%).Right-of-Use Assets are depreciated using the straight-line method over the lifetime of the object, in line with the duration of the contract. The net present value of the obligation is calculated using the applicable discount rate for object and country. The periodical payments to the lessor, based on the lease contract, can be considered as repayments of the obligation. The depreciations costs are charged as Depreciation and Amortization, the service costs as Other Operating Expenses and the interest expenses as Finance Expense to the Income Statement. Lease and rental agreements included in the standard for Lease and Rental Obligations are classified as Right-of-Use Assets. Property, Plant and Equipment acquired by means of leases or rentals are, at the moment of capitalization, measured using the then net present value of the lease payments. The depreciation period for Right-of-Use Assets reflects the duration of the underlying lease or rental contract. The depreciation method is straight-line. The depreciation period and method for Right-of-Use Assets is assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset or in its expected pattern of future economic benefits are accounted for by adjusting either the depreciation period or method. These are treated as changes in accounting estimate.Low-value leases, below \u20ac 5,000 per underlying asset, are not recognized in the Right-of-Use Assets and Lease Liabilities. Lease payments on the lease of low-value assets are recognized as expensed on a straight-line basis over the lease term and recognized as general and administrative expenses in the statement of profit or loss. Low-value leases are not recognized in the balance sheet.DepreciationDepreciation is charged to the Income Statement according to the straight-line method on the basis of the estimated useful life of each component of items of Property, Plant and Equipment. Depreciation is not applied to land. The estimated useful life is as follows:Buildings 25-40 yearsMachinery and Equipment 10 yearsOther Non-Current Assets 3-5 yearsRight-of-Use Assets 1-10 yearsThe remaining useful life, residual value and depreciation method are assessed on an annual basis.Impairment of Non-Current Assets An asset is impaired if its realizable value is less than its carrying amount. Non-current assets are assessed on an annual basis for indications of impairment per location. If there are such indications, or events, the realizable value of the asset concerned is estimated based on either its directly realizable value or its value in use to the company. The impairment test is primarily based on cashflow forecasts of five years. Elements considered to determine if a different approach would be more appropriate are, among others, high growth/emerging economies, geographical expansion opportunities and the introduction of new product lines. The cashflow forecast is calculated with the expected free cashflow and discounted to the present value using a weighted average cost of capital of 8% for the Group. Sensitivity tests are performed for growth assumptions, scenario-based adjustments to the free cashflow forecast and for the weighted average cost of capital.An impairment loss is reversed if there is a change to the estimates used. The reversal is done to the extent that the carrying amount of the asset does not exceed the carrying amount that would have been the case if no impairment had been recognized \u2013 so after deduction of the then applicable depreciation.In this financial year there were no indications or events that triggers impairment.Deferred Income TaxA receivable is recognized for deferred tax positions, or a provision is formed for this, using the balance sheet method for temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the carrying amount of these items for tax purposes.The carrying amount of Deferred Tax Assets is assessed at reporting date and reduced if and when it is unlikely that sufficient taxable profit will be available to absorb these temporary differences and/or changes incurred to the assessment base (such as a change in the corporate tax rate). Deferred Tax Assets not recorded are reassessed at reporting date and recorded when deemed realizable, based on expected future taxable profits.Deferred Tax Assets and Liabilities are valued at the tax rates and under the tax law that has been substantially enacted at the balance sheet date and which are expected to apply in the period in which the asset is realized, or the liability is settled.Under certain circumstances, current and deferred tax is recognized outside profit or loss either in Other Comprehensive Income or, directly, in Equity, depending on the item the tax relates to.Deferred Tax Assets and Liabilities are offset if, and only if, there is a legally recognized right to set off current tax assets and liabilities, and the Deferred Tax Assets and Liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity, or different taxable entities which intend to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.There is a degree of uncertainty around the correct interpretation of complex tax regulations and the amount and timing of future taxable profits.Given the huge diversity of international business relations, discrepancies between the assumptions made and the actual outcomes, or future changes in such assumptions, these could lead to future changes in the tax payments and returns already recognized.InventoriesInventories are measured at the lower of cost and net realizable value. The cost price for inventories is based on the FIFO principle (first in, first out). Finished Goods is valued at production cost including costs of raw materials and a surcharge to direct and indirect production costs. This valuation is based on normal capacity, or at realizable value if lower. The net realizable value compromises the estimated selling price in the normal course of the business, less the estimated cost for completion and estimated costs necessary to make the sale. The estimated selling price is based on actual selling prices and the recent sales history information per product. Aging of products is tracked and based on, and in line with, the aging management estimates of the risk of obsolescence, and this is used to adjust the valuation of the inventory accordingly.Trade and Other ReceivablesTrade and Other Receivables are recognized initially at fair value and subsequently at amortized cost. A provision for non-collectability is established based on expected credit loss.The Group measures the expected credit losses allowance for its trade receivables for the whole lifetime of the receivables (simplified approach). To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics. If these differences are substantial, they are grouped based on days past due and security, when applicable. The expected loss rates are based on the historical payment profiles of sales of the last five years and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information when these would affect the ability of customers to settle the receivables. Management assesses forward-looking information in relation to the specific market in which it operates. Bad debts are written off entirely once the inability to collect has been established with certainty. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure to make the contractual payments for a period longer than the local applicable payment term, or a trade debtor has financial difficulties, or a trade debtor is unable to engage in a repayment plan with the Group.Cash and Cash EquivalentsCash and Cash Equivalents comprises cash balances and short-term deposits that are available on call. Cash and Cash Equivalents are financial instruments that are classified as measured at amortized cost.DividendsDividends payable to shareholders are recognized as a liability to shareholders once the proposed profit appropriation has been approved by the Annual General Meeting of Shareholders.Employee Benefit ObligationsHolland Colours Group has a number of pension plans in accordance with local conditions and practices. The voluntarily pension plans of the subsidiaries are in line with local legislation and regulation and are included in the financial statements as defined contribution plans. These involve the payment of predetermined premiums to an insurance company. The terms of these pension plans mean that Holland Colours Group has no legal or factual obligation to pay additional premiums if the insurance company has insufficient means to fund current or future pensions.Other Employee BenefitsThe termination of the pre-pension plan (including the transitional arrangement) for employees in the Netherlands has led to the originally agreed conditional financing of past service years being converted into an annual payment of the same amount. This is also conditional. The most important conditions for this payment are that an employee must still be in the company\u2019s service at the time of the annual payment, and that the Group\u2019s financial results are assessed by the Board of Management as being sufficient to cover this payment. The Group has included a provision for this future liability, which will end in September 2037. Any revaluation of this future liability is recognized in the profit and loss account.The Group has also included a provision for other long-term obligations regarding Employee Benefits. These include jubilee payments, which are earned by employees for their service in the current and previous reporting periods.The obligations are calculated partly on the basis of actuarial principles and based on a discount rate of (2.41%) (2021/2022 (0.6%)) in accordance with the IBoxx Index Government bonds. They are recognized under Non-Current Liabilities. The expenses are reported in the Income Statement under Personnel Expenses. All assumptions are reassessed at balance sheet date.Share based paymentHolland Colours Group operates a profit-sharing plan for its employees. Any payment under the plan depends on the ROI and operating result of the division for the financial year, and settlement takes place after the financial statements have been adopted by the Annual General Meeting of Shareholders of Holland Colours. Depending on the position of the individual employee, 25% to 75% of this payment is made in shares of the ultimate parent company Holland Pigments BV. The applicable shares are purchased for the employee at the last calculated price of Holland Pigments BV shares. There are no vesting conditions related to these shares. The remainder of the profit-sharing payment is paid in cash to the employees by Holland Colours NV.Since Holland Colours Group has the obligation to settle the profit-sharing payment, the portion settled in Holland Pigments BV shares is accounted for as a cash-settled share-based payment, while the portion settled in cash is accounted for as a short-term employee benefit. The estimated profit-sharing payment for the financial year is recognized as an expense and reported in the Income Statement under Personnel Expenses. The liability for the profit-sharing plan is recognized under Other Liabilities and Accruals.ProvisionsA provision is recognized in the balance sheet when there is a present obligation (legal or constructive) for the Group as a result of a past event and it is probable that an outflow of economic benefits will be required to settle this obligation and a reliable estimate can be made of the amount of the obligation.Provisions for restructuring of activities are recognized when a detailed and formal restructuring plan has been approved, and the restructuring has either commenced or has been announced publicly. We do not provide for future operating costs.Lease LiabilitiesThe obligation arising from lease and rental agreements is classified as Lease Liabilities on the balance sheet. Lease Liabilities that run longer than 12 months are recognized under Non-Current Liabilities. Lease Liabilities shorter than 12 months are recognized under Current Liabilities. The estimated value of the liability is the calculated net present value of the remaining periodical payments as included in the contract. Applicable discount rates have been determined for each object and country of the lease portfolio for the calculation of the net present value.Trade and Other PayablesTrade and Other Payables are recognized initially at fair value and subsequently measured at amortized cost.Determination of Fair ValueCertain accounting policies as well as disclosures by the Group require fair value assessments of financial and non-financial assets and liabilities. Further information on the principles used in these assessments is provided in the notes relating to the specific asset or liability.Long-Term ReceivablesLong-term Receivables at fixed and variable interest rates are assessed by the Group on the basis of factors such as the applicable interest rate and the borrower\u2019s individual creditworthiness. When necessary, a provision is formed for losses expected on these receivables on the basis of this assessment. As at March 31, 2023, the carrying amount of these receivables did not vary materially from their fair value.Trade and Other ReceivablesThe fair value of Trade Debtors and Other Receivables is estimated as the net present value of future cash flows, based on market interest rates as at the reporting date. This fair value is determined for informative purposes.5. Cash Flow StatementThe cash flow statement is prepared using the indirect method. Cash flows in foreign currencies are translated at transaction date. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
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"value": "NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS1. General Informationis a listed under Dutch law with its registered office in The company and its subsidiaries (\u2018the Group\u2019), manufacture, distribute and sell color concentrates. As of the balance sheet date, the Holland Colours Group operates through eight of its own facilities and a network of agents and distributors.have been held by the Dutch-based investment company Holland Pigments BV is the ultimate parent company, in which, along with others, all employees of Holland Colours participate. The employees collectively hold approximately 25% of the shares in Holland Pigments BV. Participations held in Holland Pigments by former directors (who are also major shareholders in Holland Pigments) are excluded from this number. The Group\u2019s financial year commences on April 1 and closes on March 31 of the following year.The consolidated IFRS financial statements of the company comprise the financial statements of the company and its subsidiaries.On June 1, 2023, the Board of Management authorized the financial statements for issue. The financial statements as presented in this report are subject to adoption by the Annual General Meeting of Shareholders on July 13, 2023.2. Going ConcernThe Consolidated financial statements have been prepared on a going concern basis, resulting from management\u2019s assessment of the ability of Holland Colours to continue its operations for the foreseeable future.IMPACT OF THE SITUATION IN UKRAINE AND COVID-19 AND ON THE FINANCIAL STATEMENTOur financial year began shortly after the start of the war in Ukraine. This, plus the changes in consumption patterns and demand as our markets (except China), opened up following COVID-19, impacted our business and fed into a general climate of rising interest rates, customer destocking and increased caution.But despite this, 2022/2023 can still be seen as positive for Holland Colours. Our people did a good job of mitigating the effect of increasing raw material prices in the face of the significant volume slowdown and we kept our costs under control. At the same time, we continued to deliver the strategic projects that will make us more agile, more resilient and more in tune with our customers and market developments going forward. In other words, we maintained our focus on the long term.Holland Colours has a strong balance sheet, a solid cash position and generates positive operational cash flows. We monitored our customers and working capital closely and saw no indications/reasons to take any precautionary actions.GENERALThe consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and with Title 9 Book 2 of the Dutch Civil Code.The consolidated financial statements are presented in thousands of euros, rounded to the nearest thousand, unless stated otherwise.3. Summary of AccountingPrinciplesShares of the company are listed on the Euronext stock exchange in Amsterdam.Since April 2, 2012, just over 50% of the shares in The accounting policies as detailed below are applied consistently for all periods presented in these consolidated financial statements.OPERATING SEGMENTS We determine and present operating segments based on the information that is used by the Board of Management. The segmentation is divisional, based on the regions in which the Group operates. In turn, these regions reflect the Group\u2019s management and internal reporting structure. Segmentation based on markets in which the Group operates requires significantly more profit allocation. This is because several products are sold in more than one market, which makes the cost for accounting ineffective. IFRS CHANGESBelow are the changes in the IFRS standards that have been issued and became effective as of January 1, 2022. These changes do not have a material impact on the Group.IFRS Topic Effective dateIFRS 3, IAS 16, A number of narrow-scope amendments Annual periods beginning IAS 37, IFRS 1, to IFRS 3, IAS 16, IAS 37 and some annual on or after January 1, 2022.IFRS 9, IAS 41 improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16and IFRS 16.New standards that become effective for Holland Colours after the 2022/2023 financial year are not included with early adoption. The IFRS standards shown in the table below will become effective for Holland Colours after March 31, 2023. The impact of these changes on the Group is expected to be limited. IFRS Topic Effective dateIAS 1 Presentation of financial statements on Annual periods beginning classification of liabilities.on or after January 1, 2024IAS 1, IAS 8 Narrow scope amendments to IAS 1, Annual periods beginning Practice statement 2 and IAS 8on or after January 1, 2023IAS 12 Amendment to deferred tax related to Annual periods beginning assets and liabilities arising from a single on or after January 1, 2023.transaction.IFRS 17 Insurance contracts. Annual periods beginning on or after January 1, 2023.USE OF ESTIMATESThe preparation of the financial statements in compliance with IFRS requires management to make judgments, estimates and assumptions that affect amounts reported in the financial statements. The estimates and assumptions are based on experience and various other factors that are believed to be reasonable under the circumstances, and are used to judge the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions of estimates are included in the period in which they are revised. The most important estimates are stated under the relevant policies and relate to impairment analysis of Property, Plant and Equipment, the valuation of Inventories.CONSOLIDATION The consolidated financial statements include the accounts of Holland Colours NV and its subsidiaries. Subsidiaries are companies over which Holland Colours NV has control because it is exposed to, or has rights to, variable returns from its involvement with the subsidiary and has the ability to affect returns through its power over the subsidiary. Non-controlling interests in equity and in results are presented separately. The consolidated financial statements are prepared on the basis of historical cost, with the exception of the Financial Non-Current Assets, which are measured at fair value.The consolidated financial statements include the financial data of the following companies:Legal structure including capital interest and division structureDivision Subsidiaries InterestConsolidatedEMEIA Holland Colours Europe BV, 100% 100%the Netherlands, ApeldoornEMEIA Holland Colours UK Ltd, 100% 100%United Kingdom, GillinghamEMEIA Holland Colours Hung\u00e1ria 100% 100%Kft, Hungary, SzolnokAmericas Holland Colours Canada 100% 100%Inc., Canada, TorontoAmericas Holland Colours Americas 100% 100%Inc., United States, Richmond IndianaAmericas Holland Colours Mexicana 100% 100%SA de CV, Mexico, Tultitl\u00e1nAsia PT Holland Colours Asia, 99% 100%Indonesia, Surabaya** PT Holland Colours Asia fully merged with PT Holco Indo Jaya, in Indonesia as of November 1, 2022. Holland Pigments BV holds 1% of the legal ownership of PT Holland Colours Asia. Economic ownership resides with Holland Colours NV. There were some changes to the consolidated Group compared with the 2022/2023 financial year. Per April 1, 2022, Gaypa Srl has sold its shares (12.1%) in PT Holco Indo Jaya to Holland Colours NV. The purchase price (consideration) of \u20ac 420 was based on the net equity value of PT Holco Indo Jaya per April 1, 2022. The company adjusted the carrying amounts of the controlling and non-controlling interests to reflect the changes in the company\u2019s relative interests in the subsidiary. There was no difference between the amount by which the non-controlling interest was adjusted and the fair value of the consideration paid, hence no direct impact is recognized in the equity.Due to synergy benefits, PT Holland Colours Asia and PT Holco Indo Jaya were merged per November 1, 2022, with PT Holland Colours Asia being the surviving company. Both companies were under common control. PT Holland Colours Asia, as the combined recipient company, issued new shares to shareholders of PT Holco Indo Jaya using the pooling of interest method. All assets and liabilities were therefore transferred at book value.In the consolidated financial statements, all intercompany receivables, payables and deliveries are fully eliminated, as are the related and not yet realized results. Unrealized losses are eliminated in the same way as unrealized profits, unless there is an indication of impairment. FOREIGN CURRENCYTransactions included in the financial statements of each of the Group's subsidiaries are measured using the currency of the primary economic environment in which the subsidiary operates. Transactions in foreign currency are translated to the functional currency using the foreign exchange rate at the transaction date. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate at the balance sheet date. Foreign exchange differences resulting from translation into the functional currency are recognized in the Income Statement.Assets and liabilities of Group companies with a functional currency other than the euro are translated using the closing foreign exchange rate at the balance sheet date. The Income Statement for these Group companies is translated at the average exchange rate during the financial year. Foreign exchange rate differences are recognized in unrealized results and the foreign currency translation reserve. Furthermore, all resulting exchange rate differences are recognized in other comprehensive income. On sale or termination of an operation outside the Eurozone, the amount concerned is transferred from Equity to the Income Statement as part of the gain or loss on sale or termination.The principal exchange rates against the euro used in preparing the balance sheet and the statement of income are:Exchange Rates UsedIncome in EUR Balance SheetStatementMarch 31, March 31, 2022/ 2021/2023202220232022US dollar 1.09 1.11 1.04 1.16British pound 0.88 0.85 0.86 0.85Canadian dollar 1.47 1.39 1.38 1.46Mexican peso 19.65 22.09 20.45 23.61REVENUE RECOGNITIONRevenues from contracts with customers are recognized by identifying the contract and its performance obligations as well as determination and allocation of the transaction price to these performance obligations. Revenues are recognized for each performance obligation when the control of goods or service has been transferred from Holland Colours to the customer at a point in time based on the contract. This is normally when the goods have arrived at the customer. The revenue is measured at the fair value of the transaction price received. This means the revenue is recognized net of rebates, discounts and similar allowances and net of sales tax.GrantsGovernment grants related to costs are deducted from the relevant costs to be compensated in the same period. Government grants to compensate for the cost of an asset are deducted from the cost of the related asset. Finance Income and ExpenseFinance Income and Expense include the income and expenses on lent and borrowed funds and interest charges on lease payments. Finance Income and Expense is recognized in the Income Statement under Finance Income and Expense if no hedge accounting is applied.Income TaxIncome Tax Expenses compromises both current and deferred tax, including the effects of changes in tax rates. The tax amount is calculated on the basis of the tax rates and tax legislation as applicable on the reporting date in the countries in which the Group operates and from which it generates income subject to taxation. Current income tax relating to items recognized directly in Equity is recognized in Equity and not in the Income Statement. Uncertain tax positions may exist due to interpretation differences of applicable tax regulations.Current tax receivables and liabilities for the current period are measured at the amount expected to be reclaimed from or paid to the tax authorities.Earnings per ShareEarnings per ordinary share are calculated as the Net Result attributable to holders of ordinary shares, divided by the weighted average number of outstanding shares in the period concerned.PRINCIPLES FOR THE VALUATION OF ASSETS AND LIABILITIESGeneralThe valuation principles are primarily based on valuation of the assets and liabilities at historical cost.Offsetting Financial InstrumentsFinancial Assets and Liabilities are offset in the consolidated balance sheet only in situations of an actual legally enforceable right to offset the amounts recognized, and only if it is the intention to settle these amounts on a net basis or simultaneously.Intangible AssetsCosts of Development Activities are capitalized if the product or process is technically and commercially feasible, the Group has sufficient resources to complete its development, and it is expected that the product or process will generate future gains. The capitalized expenses comprise direct labor cost and a surcharge for overhead costs, to the extent that these are attributable to the project. All other research and development costs are stated as an expense in the Income Statement at the time they are incurred.Capitalized Development Costs are valued at cost, less accumulated amortization and impairments, if applicable. Amortization costs are charged to the Income Statement over their estimated useful life, which is typically five years.Intangible Assets are assessed for impairment if there are events or indications that an intangible asset might be subject to a loss in value. The amortization period and method for an intangible asset with a measurable useful life are assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset, or in its expected pattern of future economic benefits, are accounted for by changing the amortization period or method and are treated as changes in accounting estimates.Other Intangible AssetsOther Intangible Assets consists of the costs of computer software and licenses, plus the external costs related to their implementation and commissioning. Other Intangible Assets are measured at historical cost; that is, the acquisition price or production cost less cumulative amortization and any applicable impairments. AmortizationAmortization of Intangible Assets is charged to the Income Statement according to the straight-line method. The basis applied is the estimated useful life of each component within an item that falls into the Development Costs and Other Intangible Assets category. The estimated useful life is as follows:Development Costs 5 yearsOther 3-5 yearsProperty, Plant and EquipmentProperty, Plant and Equipment are stated at cost less accumulated depreciation, based on the estimated useful life of the assets concerned and impairment losses. The costs of assets produced in-house comprise material costs, direct labor cost and an appropriate portion of the directly attributable overhead costs. Finance costs are added to the costs of Property, Plant and Equipment if these meet the conditions for recognition in the balance sheet. If significant parts of Property, Plant and Equipment must be replaced at regular intervals, the Group recognizes these as separate assets with their own useful life and depreciation method. All other repair and maintenance costs are recognized in the Income Statement at the time they occur.Property, Plant and Equipment are assessed for impairment if there are events or indications that an item may have lost value. The depreciation period and method for Property, Plant and Equipment with a measurable useful life is assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset, or in its expected pattern of future economic benefits, are accounted for by adjusting either the depreciation period or method. These are treated as changes in accounting estimate.Financial Non-Current AssetsLoans and receivables for which the maturity date is more than 12 months after the balance sheet date are presented as Financial Non-Current Assets. On initial recognition, these are measured at fair value less directly attributable transaction costs. After initial recognition, interest-bearing loans are valued at amortized cost using the effective interest rate method, less any impairment. Gains or losses arising from changes in the amortized cost are accounted for in the Income Statement under Finance Expense.Right-of-Use Assets We assess at inception whether a contract is, or contains, a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration. Leases are recognized as Right-of-Use Assets on the balance sheet under Non-Current Assets. The related lease liability is recognized as an obligation on the balance sheet under Non-Current Liabilities and Current Liabilities. The Group applies judgement in evaluating the term of lifetime of a lease. A judgement has to be made whether it is reasonably certain to exercise an option to renew or terminate a lease. The non-cancelable term of the lease is then determined based on these judgements. If the Group expects that the expiry date of the current contract will not in fact be the actual end date, the lease obligation is determined to include extension periods. The Group uses the practical expedients to apply a single incremental borrowing rate per portfolio of leases. Leases of low-value objects and non-lease components are excluded for buildings. Non-lease components do not apply to vehicle fuel costs, because fuel costs do not form part of the lease term. The Group uses the implicit interest rate when available. If not, the Group uses an Incremental Borrowing Rate (IBR) to measure the lease liabilities. The IBR is the rate of interest that the Group would have to pay to borrow the necessary funds, over a similar term and with a similar security, to obtain an asset of similar value to the Right-of-Use Asset in a similar economic environment. The IBR therefore reflects what the Group \u2018would have to pay.\u2018 This necessitates estimating when no observable rates are available or when rates need to be adjusted to reflect the terms and conditions of the lease. The Group estimates the IBR based on observable inputs (such as market interest rates) and is required to make certain entity specific estimates. For this financial year the weighted average IBR is 4.56% (2021/2022: 4.1%).Right-of-Use Assets are depreciated using the straight-line method over the lifetime of the object, in line with the duration of the contract. The net present value of the obligation is calculated using the applicable discount rate for object and country. The periodical payments to the lessor, based on the lease contract, can be considered as repayments of the obligation. The depreciations costs are charged as Depreciation and Amortization, the service costs as Other Operating Expenses and the interest expenses as Finance Expense to the Income Statement. Lease and rental agreements included in the standard for Lease and Rental Obligations are classified as Right-of-Use Assets. Property, Plant and Equipment acquired by means of leases or rentals are, at the moment of capitalization, measured using the then net present value of the lease payments. The depreciation period for Right-of-Use Assets reflects the duration of the underlying lease or rental contract. The depreciation method is straight-line. The depreciation period and method for Right-of-Use Assets is assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset or in its expected pattern of future economic benefits are accounted for by adjusting either the depreciation period or method. These are treated as changes in accounting estimate.Low-value leases, below \u20ac 5,000 per underlying asset, are not recognized in the Right-of-Use Assets and Lease Liabilities. Lease payments on the lease of low-value assets are recognized as expensed on a straight-line basis over the lease term and recognized as general and administrative expenses in the statement of profit or loss. Low-value leases are not recognized in the balance sheet.DepreciationDepreciation is charged to the Income Statement according to the straight-line method on the basis of the estimated useful life of each component of items of Property, Plant and Equipment. Depreciation is not applied to land. The estimated useful life is as follows:Buildings 25-40 yearsMachinery and Equipment 10 yearsOther Non-Current Assets 3-5 yearsRight-of-Use Assets 1-10 yearsThe remaining useful life, residual value and depreciation method are assessed on an annual basis.Impairment of Non-Current Assets An asset is impaired if its realizable value is less than its carrying amount. Non-current assets are assessed on an annual basis for indications of impairment per location. If there are such indications, or events, the realizable value of the asset concerned is estimated based on either its directly realizable value or its value in use to the company. The impairment test is primarily based on cashflow forecasts of five years. Elements considered to determine if a different approach would be more appropriate are, among others, high growth/emerging economies, geographical expansion opportunities and the introduction of new product lines. The cashflow forecast is calculated with the expected free cashflow and discounted to the present value using a weighted average cost of capital of 8% for the Group. Sensitivity tests are performed for growth assumptions, scenario-based adjustments to the free cashflow forecast and for the weighted average cost of capital.An impairment loss is reversed if there is a change to the estimates used. The reversal is done to the extent that the carrying amount of the asset does not exceed the carrying amount that would have been the case if no impairment had been recognized \u2013 so after deduction of the then applicable depreciation.In this financial year there were no indications or events that triggers impairment.Deferred Income TaxA receivable is recognized for deferred tax positions, or a provision is formed for this, using the balance sheet method for temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the carrying amount of these items for tax purposes.The carrying amount of Deferred Tax Assets is assessed at reporting date and reduced if and when it is unlikely that sufficient taxable profit will be available to absorb these temporary differences and/or changes incurred to the assessment base (such as a change in the corporate tax rate). Deferred Tax Assets not recorded are reassessed at reporting date and recorded when deemed realizable, based on expected future taxable profits.Deferred Tax Assets and Liabilities are valued at the tax rates and under the tax law that has been substantially enacted at the balance sheet date and which are expected to apply in the period in which the asset is realized, or the liability is settled.Under certain circumstances, current and deferred tax is recognized outside profit or loss either in Other Comprehensive Income or, directly, in Equity, depending on the item the tax relates to.Deferred Tax Assets and Liabilities are offset if, and only if, there is a legally recognized right to set off current tax assets and liabilities, and the Deferred Tax Assets and Liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity, or different taxable entities which intend to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.There is a degree of uncertainty around the correct interpretation of complex tax regulations and the amount and timing of future taxable profits.Given the huge diversity of international business relations, discrepancies between the assumptions made and the actual outcomes, or future changes in such assumptions, these could lead to future changes in the tax payments and returns already recognized.InventoriesInventories are measured at the lower of cost and net realizable value. The cost price for inventories is based on the FIFO principle (first in, first out). Finished Goods is valued at production cost including costs of raw materials and a surcharge to direct and indirect production costs. This valuation is based on normal capacity, or at realizable value if lower. The net realizable value compromises the estimated selling price in the normal course of the business, less the estimated cost for completion and estimated costs necessary to make the sale. The estimated selling price is based on actual selling prices and the recent sales history information per product. Aging of products is tracked and based on, and in line with, the aging management estimates of the risk of obsolescence, and this is used to adjust the valuation of the inventory accordingly.Trade and Other ReceivablesTrade and Other Receivables are recognized initially at fair value and subsequently at amortized cost. A provision for non-collectability is established based on expected credit loss.The Group measures the expected credit losses allowance for its trade receivables for the whole lifetime of the receivables (simplified approach). To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics. If these differences are substantial, they are grouped based on days past due and security, when applicable. The expected loss rates are based on the historical payment profiles of sales of the last five years and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information when these would affect the ability of customers to settle the receivables. Management assesses forward-looking information in relation to the specific market in which it operates. Bad debts are written off entirely once the inability to collect has been established with certainty. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure to make the contractual payments for a period longer than the local applicable payment term, or a trade debtor has financial difficulties, or a trade debtor is unable to engage in a repayment plan with the Group.Cash and Cash EquivalentsCash and Cash Equivalents comprises cash balances and short-term deposits that are available on call. Cash and Cash Equivalents are financial instruments that are classified as measured at amortized cost.DividendsDividends payable to shareholders are recognized as a liability to shareholders once the proposed profit appropriation has been approved by the Annual General Meeting of Shareholders.Employee Benefit ObligationsHolland Colours Group has a number of pension plans in accordance with local conditions and practices. The voluntarily pension plans of the subsidiaries are in line with local legislation and regulation and are included in the financial statements as defined contribution plans. These involve the payment of predetermined premiums to an insurance company. The terms of these pension plans mean that Holland Colours Group has no legal or factual obligation to pay additional premiums if the insurance company has insufficient means to fund current or future pensions.Other Employee BenefitsThe termination of the pre-pension plan (including the transitional arrangement) for employees in the Netherlands has led to the originally agreed conditional financing of past service years being converted into an annual payment of the same amount. This is also conditional. The most important conditions for this payment are that an employee must still be in the company\u2019s service at the time of the annual payment, and that the Group\u2019s financial results are assessed by the Board of Management as being sufficient to cover this payment. The Group has included a provision for this future liability, which will end in September 2037. Any revaluation of this future liability is recognized in the profit and loss account.The Group has also included a provision for other long-term obligations regarding Employee Benefits. These include jubilee payments, which are earned by employees for their service in the current and previous reporting periods.The obligations are calculated partly on the basis of actuarial principles and based on a discount rate of (2.41%) (2021/2022 (0.6%)) in accordance with the IBoxx Index Government bonds. They are recognized under Non-Current Liabilities. The expenses are reported in the Income Statement under Personnel Expenses. All assumptions are reassessed at balance sheet date.Share based paymentHolland Colours Group operates a profit-sharing plan for its employees. Any payment under the plan depends on the ROI and operating result of the division for the financial year, and settlement takes place after the financial statements have been adopted by the Annual General Meeting of Shareholders of Holland Colours. Depending on the position of the individual employee, 25% to 75% of this payment is made in shares of the ultimate parent company Holland Pigments BV. The applicable shares are purchased for the employee at the last calculated price of Holland Pigments BV shares. There are no vesting conditions related to these shares. The remainder of the profit-sharing payment is paid in cash to the employees by Holland Colours NV.Since Holland Colours Group has the obligation to settle the profit-sharing payment, the portion settled in Holland Pigments BV shares is accounted for as a cash-settled share-based payment, while the portion settled in cash is accounted for as a short-term employee benefit. The estimated profit-sharing payment for the financial year is recognized as an expense and reported in the Income Statement under Personnel Expenses. The liability for the profit-sharing plan is recognized under Other Liabilities and Accruals.ProvisionsA provision is recognized in the balance sheet when there is a present obligation (legal or constructive) for the Group as a result of a past event and it is probable that an outflow of economic benefits will be required to settle this obligation and a reliable estimate can be made of the amount of the obligation.Provisions for restructuring of activities are recognized when a detailed and formal restructuring plan has been approved, and the restructuring has either commenced or has been announced publicly. We do not provide for future operating costs.Lease LiabilitiesThe obligation arising from lease and rental agreements is classified as Lease Liabilities on the balance sheet. Lease Liabilities that run longer than 12 months are recognized under Non-Current Liabilities. Lease Liabilities shorter than 12 months are recognized under Current Liabilities. The estimated value of the liability is the calculated net present value of the remaining periodical payments as included in the contract. Applicable discount rates have been determined for each object and country of the lease portfolio for the calculation of the net present value.Trade and Other PayablesTrade and Other Payables are recognized initially at fair value and subsequently measured at amortized cost.Determination of Fair ValueCertain accounting policies as well as disclosures by the Group require fair value assessments of financial and non-financial assets and liabilities. Further information on the principles used in these assessments is provided in the notes relating to the specific asset or liability.Long-Term ReceivablesLong-term Receivables at fixed and variable interest rates are assessed by the Group on the basis of factors such as the applicable interest rate and the borrower\u2019s individual creditworthiness. When necessary, a provision is formed for losses expected on these receivables on the basis of this assessment. As at March 31, 2023, the carrying amount of these receivables did not vary materially from their fair value.Trade and Other ReceivablesThe fair value of Trade Debtors and Other Receivables is estimated as the net present value of future cash flows, based on market interest rates as at the reporting date. This fair value is determined for informative purposes.4. Financial Risk ManagementAs part of the normal conduct of its business, the Group is exposed to a variety of financial risks, such as currency risk, credit risk, liquidity risk, interest risk and capital risk. In terms of risk management policy, it is recognized that the financial markets are volatile and that the aim should be to limit the potential negative effects of this on the Group\u2019s financial results as much as possible. The Board of Management is responsible for managing the risks associated with our activities and the establishment and adequate functioning of appropriate risk management and control systems. CURRENCY RISKThe reporting currency of the Group is the euro. Being a global operation, the Group is exposed to a variety of foreign currencies. Currency risk arises from engaging 2022/2023 2021/2022Increase EUR-USD 10% Decrease EUR-USD 10% Increase EUR-USD 10% Decrease EUR-USD 10%Net Result (454) 608 (544) 634 Equity (3,003) 3,671 (2,847) 3,627 In relative terms, the various currencies affected the Group\u2019s net sales and expenses as follows: RevenueExpenses2022/2023 2021/2022 2022/2023 2021/2022Euro 44% 47% 41% 41%US dollar 39% 37% 35% 32%Other 17% 16% 24% 27%Total 100% 100% 100% 100%in commercial transactions in non-functional currencies (mainly USD). Holland Colours aims to limit the effect of transaction-related exchange-rate exposure on the Group by preferring to invoice in the functional currency of the supplying entity, which in most cases is regional. Currency hedging on outstanding AR or projected sales is not in place. The Group participates in several foreign subsidiaries of which the net equity is mainly USD nominated. This is subject to currency translation risk in the consolidation process. The impact varies over the years and is complicated to mitigate due to the long-term fluctuations in the EUR-USD rate. This risk is monitored but not hedged.The table below shows the sensitivity of the net result after tax and the equity (including translation effects) to the US dollar with all other variables kept constant:LIQUIDITY RISKLiquidity risk is the risk that Holland Colours is unable to meet its obligations when they are due. Holland Colours\u2019 policy with regard to liquidity risk is to ensure to the best of its ability that sufficient committed credit facilities are available to meet its payment obligations on time, in both normal and exceptional situations. The Trade and Other liabilities all fall due within one year.The Group aims to maintain flexibility in funding by keeping credit lines available at a number of well-known financial institutions. On the basis of cashflow forecasting models, the Group tests whether the available credit facilities will cover the expected credit need. Based on the analysis, the Group believes that the current expected credit need is covered sufficiently.INTEREST RATE RISKAt the end of the fiscal year, there were no current or non-current borrowings. As the Group has no significant interest-bearing assets and liabilities, the direct impact of changes in the market rates to the Group\u2019s income and operating cash flow is limited. CAPITAL RISKThe policy of the Group regarding the capital structure of the company is based on the solvency ratio. The solvency ratio remains above 60% and is calculated by equity/total assets. In addition, the Group aims to finance its activities with equity.FAIR VALUE OF FINANCIAL INSTRUMENTSThe Group applies the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:\u2022 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities;\u2022 Level 2: Valuation techniques whereby the lowest-level input as significant for valuation at fair value is directly or indirectly observable;\u2022 Level 3: Valuation techniques whereby the lowest level input as significant for valuation at fair value is not observable.Changes in the fair value of the above-mentioned Financial Instruments, if accounted for at fair value, are recognized in the Income Statement unless hedge accounting is applied.The fair value of Financial Instruments is calculated on the basis of the net present value of the expected future cash flows by virtue of repayment and interest payments. The calculation is not based on observable market data.Trade and Other Receivables, Payables to Suppliers, Credit Institutions and Other Debt due to expire within one year are included in the financial statements at amortized cost. The amortized cost is considered to be a reflection of fair value due to the short duration.5. Cash Flow StatementThe cash flow statement is prepared using the indirect method. Cash flows in foreign currencies are translated at transaction date. 6. Segment InformationThe Group is divided into geographical segments for management as well as business purposes. The segment information contained in the financial statements is therefore presented based on the organizational structure of the Group. In this, the three operating units each represent a region and the holding, under \u2018Other\u2018 represents General Management, Innovation and Technology and other central functions. The Board of Management monitors the operating result of the geographic segments to facilitate the decision-making process in relation to the allocation of resources and the performance evaluation. The operating result of CREDIT RISKCredit risk is the risk of financial loss by the Group in the event a customer fails to meet their contractual obligations. Credit risk mainly arises from receivables from customers. Holland Colours follows an active policy to minimize credit risk. This policy includes strict internal guidelines regarding overdue payments, the use of sales information systems, the consultation of external sources and, where necessary, requesting security for payment. Due to its distribution over a large number of customers and geographical areas, there is no significant concentration of credit risk. There is no insurance for credit risk in place. The cash transactions are executed with creditworthy financial institutions.the segments is determined and based on the same accounting principles as the operating result shown in the consolidated financial statements.The funding of the Group, including loan structure and dividend policy as well as the current income tax, deferred income tax and certain financial assets and liabilities, is also not allocated to the segments as these items are supervised at Group level.Transfer prices for transactions and services between the operating segments are set on an arm\u2019s-length basis.Revenue in the Netherlands accounted for 49% (2021/2022: 53%) and the USA accounted for 26% (2021/2022: 24%) of total revenue. There are no other significant revenue concentrations in specific countries. The Group companies in the identified segments are to some extent dependent on certain large customers.Adjustments/Segments 2022/2023 EMEIA Americas Asia OtherElimi nationsTotalRevenue 54,544 42,437 14,457 \u2013 \u2013 111,438Intersegmental Transactions 1,281 52 \u2013 \u2013 (1,333) \u2013Revenue including Intersegmental Transactions 55,825 42,489 14,457 \u2013 (1,333) 111,438 Depreciation, Amortization and Impairments (1,656) (960) (445) (258) 66 (3,253) Operating Result 862 3,389 1,797 1,245 \u2013 7,293 Financial Income \u2013 \u2013 \u2013 \u2013 229 229 Financial Expense \u2013 \u2013 \u2013 \u2013 (308) (308) Tax \u2013 \u2013 \u2013 \u2013 (1,345) (1,345) Net Result \u2013 \u2013 \u2013 \u2013 5,869 5,869 Non-Current Assets 13,409 6,028 2,717 62,215 (60,016) 24,353 Current Assets 22,182 16,694 10,591 839 (904) 49,402 Liabilities 14,755 1,290 1,795 4,244 (7,142) 14,942 Total Investments 3,264 377 210 28 \u2013 3,879Average Number of Employees (in FTE) 203 101 139 21 \u2013 464 Adjustments/Segments 2021/2022 EMEIA Americas Asia OtherElimi nationsTotalRevenue 58,489 37,622 14,354 \u2013 \u2013 110,465Intersegmental Transactions 1,195 38 \u2013 \u2013 (1,233) \u2013Revenue including Intersegmental Transactions 59,684 37,660 14,354 \u2013 (1,233) 110,465Depreciation, Amortization and Impairments (1,256) (722) (382) (254) (798) (3,412)Operating Result 5,813 3,901 1,923 1,992 \u2013 13,629Financial Income \u2013 \u2013 \u2013 \u2013 94 94 Financial Expense \u2013 \u2013 \u2013 \u2013 (86) (86) Tax \u2013 \u2013 \u2013 \u2013 (3,301) (3,301)Net Result \u2013 \u2013 \u2013 \u2013 10,243 10,243Non-Current Assets 10,853 6,318 4,251 59,572 (57,447) 23,547Current Assets 26,543 18,461 10,032 2,178 (1,145) 56,069Liabilities 17,005 3,996 3,087 4,016 (6,239) 21,866Total Investments 2,141 809 324 74 (3) 3,345Average Number of Employees (in FTE) 205 95 129 19 \u2013 4487. RevenueThe table below shows the breakdown of Revenue per market segment.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Building & Construction 51,695 52,310 Packaging 35,061 32,930 Coatings, Sealants & Adhesives 13,604 15,021 Other 11,078 10,204 Total Revenue 111,438 110,465 8. Personnel ExpensesThe table below shows the breakdown for Personnel Expenses.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Wages and Salaries (20,264) (19,157) Social Security (2,035) (1,949) Pension Costs (1,075) (1,264) Personnel Expenses (23,374) (22,370) For this financial year, an accrual for profit sharing of \u20ac 1,260 is included (2021/2022: \u20ac 2,255). This is included under Wages and Salaries. All employees in the Group are eligible for the profit-sharing plan. Payments depend on the Group\u2019s ROI and the operating result of the division in which the individual employee works.The remuneration of the Board of Management and the Supervisory Board is shown in Note 28: Related Parties. The pension costs relate to defined contribution plans.Wages and salaries in this financial year include \u20ac 55 of government grants (2021/2022: \u20ac 90).In this financial year, the average number of employees was 464 FTEs (2021/2022: 448 FTEs).9. Other Operating ExpensesThe table below shows the main components of the Other Operating Expenses.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Other Personnel (2,760) (2,496) Travel and Accommodation (821) (939) Maintenance (1,667) (1,471) Energy (1,957) (1,446) Consulting (2,801) (2,414) Materials (1,714) (1,488) Insurance (732) (616) Other Costs (2,128) (1,356) Other Operating Expenses (14,580) (12,226)10. Finance Income and ExpenseApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Finance Income 229 94Finance Expense (308) (180)Finance Income and Expense (79) (86)11. Income TaxThe main components of the Tax charge in this financial year are shown in the table below.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Consolidated Income StatementCorporate Income Tax due this year:\u2022 Current Income Tax (1,725) (3,329) \u2022 Tax Incentive Programs, including Innovation Box 114 140 \u2022 Adjustments of tax recorded in previous years 334 \u2013\u2022 Other Taxes, including Applied Withholding Tax (67) (124) Deferred Tax:\u2022 In relation to the existence and reversal of temporary differences (1) 12Income Tax recognized in the Consolidated Income Statement (1,345) (3,301)The Corporate Income Tax as recognized in the consolidated income statement amounted to \u20ac 1,345 versus \u20ac 3,301 the previous year. The effective tax rate is 18.5% which is mainly explained by previous years adjustments.The Other Taxes mainly relates to local applied Withholding Taxes on dividends and royalties paid to the company by the operating entities in Indonesia, Canada and Mexico. These accumulated charges are gradually applied against the Dutch corporate income tax.Calculation of effective tax rate starting at statutory tax rate in the Netherlands:April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Result before Income Tax 7,239 13,732 At the rate applicable in the Netherlands (25.8%) (1,868) (25.0%) (3,433) Effect of different tax rates in countries in which the Group operates 2.0% 143 0.8% 104 Adjustments of tax recorded in previous years 4.6% 334 (0.4%) (51) Expenses not tax-deductable (1.5%) (110) (0.4%) (61) Tax incentive programs 1.6% 114 1.0% 140 Other differences 0.6% 42 0.0% \u2013 (18.5%) (1,345) (24.0%) (3,301)12. Intangible AssetsDevelopment Assets under Costs OtherConstruction TotalAs at March 31, 2021Cost 1,922 532 \u2013 2,454Accumulated Amortization (1,803) (495) \u2013 (2,298)Carrying Amount 119 37 \u2013 156Change in Asset ValueCapital Expenditures\u2013 \u2013 \u2013 \u2013Transfer\u2013 \u2013 \u2013 \u2013Amortization(71) (16) \u2013 (87)Exchange Rate Differences\u2013 \u2013 \u2013 \u2013Balance(71) (16) \u2013 (87)As at March 31, 2022Cost 1,922 532 \u2013 2,454Accumulated Amortization (1,874) (511) \u2013 (2,385)Carrying Amount 48 21 \u2013 69Change in Asset ValueCapital Expenditures \u2013 \u2013 \u2013 \u2013 Transfer \u2013 \u2013 \u2013 \u2013 Amortization (48) (16) \u2013 (64) Exchange Rate Differences \u2013 \u2013 \u2013 \u2013 Balance (48) (16) \u2013 (64) As at March 31, 2023Cost 1,922 532 \u2013 2,454 Accumulated Amortization (1,922) (527) \u2013 (2,449) Carrying Amount \u2013 5 \u2013 5 The company\u2019s total expenses for research and development were \u20ac1,770 in the financial year (2021/2022: \u20ac 2,007). The expenses are included under Personnel Expenses, Depreciation, Amortization and Other Operating Expenses. Due to the development structure of the research and technology department, the Group does not comply with all the criteria for capitalizing development costs in line with IAS 38,57. The amortization amounting to \u20ac 64 (2021/2022: \u20ac 87) is recognized under Amortization and Impairments in the consolidated Income Statement.There were no impairments in this financial year in relation to the capitalized development costs (2021/2022: nil). The Other Intangible Assets consist of the purchase price of computer software and licenses, as well as the external costs related to their implementation and commissioning.13. Property, Plant and EquipmentLand and Machinery and Assets under BuildingsEquipment OtherConstruction TotalAs at March 31, 2021Cost25,353 29,116 4,701 389 59,559Accumulated Depreciation(15,060) (21,112) (4,033) \u2013 (40,205)Carrying Amount10,293 8,004 668 389 19,354Change in Asset ValueCapital Expenditures303 1,326 154 1,563 3,346Transfer Assets under Construction138 1,109 74 (1,321) \u2013Disposal\u2013 (8) (19) \u2013 (26)Depreciation(676) (1,410) (228) \u2013 (2,314)Exchange Rate Differences222 177 19 39 456Balance(13) 1,194 \u2013 281 1,463As at March 31, 2022Cost26,016 31,720 4,930 670 63,335Accumulated Depreciation(15,736) (22,522) (4,261) \u2013 (42,519)Carrying Amount10,280 9,198 668 670 20,817Change in Asset ValueCapital Expenditures184 149 73 3,473 3,879 Transfer Assets under Construction282 1,215 278 (1,775) \u2013 Disposal(1) (1) (1) \u2013 (3) Depreciation(688) (1,623) (262) \u2013 (2,573) Exchange Rate Differences101 104 10 (8) 207 Balance(122) (156) 98 1,690 1,510 As at March 31, 2023Cost26,481 33,083 5,280 2,368 67,212 Accumulated Depreciation(16,323) (24,041) (4,513) (8) (44,885) Carrying Amount10,158 9,042 767 2,360 22,327 The capital expenditures include nil (2021/2022: nil) of capitalized Personnel Expenses. No impairments were incurred in this financial year (2021/2022: nil), while the asset count led to Disposals. 14. Right-of-Use AssetsThe table below shows the movement of Right-of-Use Assets. These Assets consist of capitalized lease and rental contracts.Machinery Land and and BuildingsEquipment Vehicles TotalAs at April 1, 2021 560 109 947 1,616Change in Asset ValueNew Contracts 150 48 441 639Depreciation (336) (59) (405) (800)Other Adjustments \u2013 \u2013 (208) (208)Balance (186) (11) (172) (369)As at March 31, 2022Carrying Amount 374 98 775 1,247Change in Asset ValueNew contracts \u2013 98 233 331 Remeasurements \u2013 \u2013 3 3Depreciation (190) (66) (360) (616) Transfer (17) 44 (27) \u2013 Exchange-rate Differences 7 1 1 9 (200) 77 (150) (273) As at March 31, 2023Carrying Amount 174 175 625 974The Group\u2019s lease liabilities and maturity analysis are disclosed in note 24. 15. Deferred Income Tax Assets and LiabilitiesDeferred Income Tax resulting from temporary differences between the fiscal and commercial value of assets and liabilities is accounted for in the nominal tax rate applicable in the country concerned, but only if it is likely to be realized from future taxable profits. This likelihood assessment is based on projections of the future taxable results of the relevant entities in the Group. These projections are partly based on approved budgets.The Deferred Tax Assets and Liabilities stated in the balance sheet can be attributed to the following items:April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Assets Liabilities Assets LiabilitiesProperty, Plant and Equipment 314 275 301 250Financial Non-Current Assets 185 \u2013 203 \u2013 Inventories 207 \u2013 173 \u2013 Other Receivables 222 \u2013 238 \u2013 Employee Benefits 298 \u2013 351 \u2013Other Assets/Liabilities 15 25 149 23Tax Loss Carry-Forward \u2013 \u2013 \u2013 \u2013Balance of Assets and Liabilities 1,241 300 1,415 273Offset within same tax jurisdiction (194) (194) \u2013 \u2013Balance of Assets and Liabilities 1,047 106 1,415 273HOLLAND COLOURS ANNUAL REPORT 2022/2023April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Current 29 30Non-Current 912 1,112Deferred Tax Assets and Liabilities 941 1,142April 1, 2022/ April 1, 2021/ Change in Net Deferred TaxMarch 31, 2023March 31, 2022Opening Balance 1,142 1,130 Recognized in Income Statement (1) 12 Transferred to current tax liabilities (200) \u2013 Deferred Tax Assets and Liabilities 941 1,142 The deferred tax asset position decreased by \u20ac 201 (2021/2022: \u20ac 12) of which \u20ac 200 due to transfer to current tax liabilities.16. InventoryApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Raw Materials 8,764 13,639Finished Goods 6,801 6,959Inventory 15,565 20,598The Income Statement includes an amount of \u20ac 62,952 (2021/2022: \u20ac 58,829) under the direct selling cost and raw materials for usage of inventory goods.At March 31, 2023, the provision for obsolete inventory amounted to \u20ac 1,221 (March 31, 2022: \u20ac 1,016). Movements in the provision for obsolete inventory are shown below.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Opening Balance (1,016) (1,010)Additions to the Provision (224) (89)Withdrawals/Releases 34 114Exchange Rate Differences (14) (31)Closing Balance (1,220) (1,016)Impairments charged to the provision relates to sales from inventory where provided for, or to disposal of obsolete inventory.17. Trade and Other ReceivablesApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Trade Debtors 14,789 15,934Tax-Related Receivables 1,019 830Prepaid Items 780 1,381Trade and Other Receivables 16,588 18,145The Tax-Related Receivables relates to a VAT claim in Indonesia. The Group expects to receive the claim in full in the next financial year. The aging specification of Trade Debtors is shown in the table below.March 31, 2023 March 31, 2022Not yet due 13,366 14,665Overdue 0-30 days 1,227 994Overdue 31-60 days 102 238Overdue 61-365 days 50 (16)Overdue 366 days or more 44 53Total 14,789 15,934Trade Debtors by Currency March 31, 2023 March 31, 2022Euro 8,743 8,371US dollar 4,950 6,124British pound 564 530Other Currencies 532 909Total 14,789 15,934Trade and Other Receivables with less than one year to maturity are recognized initially at fair value and subsequently at amortized cost. Additions to the Provision for Doubtful Debts are included in the Income Statement under Other Operating Expenses.The table below shows movements in the Provision for Doubtful Debts.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Opening Balance (156) (161)Additions to the Provision (12) 27Releases from the Provision 22 \u2013Write-off of Trade Debtors 2 (26)Exchange Rate Differences (2) 4Closing Balance (146) (156)The table below shows the percentages used for expected credit losses on trade receivables.March 31, 2023 March 31, 2022Not overdue 0.24% 0.25%1 \u2013 30 days overdue 1.00% 1.00%31 \u2013 60 days overdue 2.50% 2.50%91 \u2013 365 days overdue 5.00% 5.00%> 365 days overdue 100.00% 100.00%18. Cash and Cash EquivalentsMarch 31, 2023 March 31, 2022Bank Balances 15,750 16,955Cash Balances 7 4Total 15,757 16,959The Cash and Cash Equivalents are freely available to the company. The credit risk on Cash and Cash Equivalents is limited as the counterparties are generally banks with high credit ratings from international credit-rating agencies.19. Share CapitalISSUED SHARE CAPITALThe registered capital of Holland Colours NV is \u20ac 6,810 divided into 3,000,000 ordinary shares with a face value of \u20ac 2.27 per share. Of this registered total, an amount of 860,351 shares are issued and fully paid up. The total issued share capital is \u20ac 1,953. There were no changes to the issued capital in either the 2022/2023 or the 2021/2022 financial year.SHARE PREMIUM RESERVEThe Share Premium Reserve of \u20ac 1,219 is available for distribution to shareholders and is unchanged relative to the last financial year.20. Other ReservesLEGAL RESERVE FOR FOREIGN CURRENCY TRANSLATIONThe Foreign Currency Translation Reserve relates to all exchange-rate differences that originate from the translation of the financial statements of the subsidiaries with a functional currency other than the euro. This only applies to the non-monetary accounts. These translation results are directly allocated to Equity via Other Comprehensive Income. This practice was initiated on April 1, 2004, in accordance with the exception allowed in IFRS 1.LEGAL RESERVE FOR INTANGIBLE ASSETSA statutory reserve for development costs is formed in the company financial statements, although not specifically required under IFRS. This statutory reserve is formed within Equity to maintain alignment with Equity in the company financial statements. The above-mentioned reserves may not be distributed freely to shareholders. Negative amounts reduce the amount available for distribution and positive amounts are non-distributable.21. Earnings per ShareEarnings per share allocated to shareholders (ordinary and diluted) in this financial year amounted to \u20ac 6.82 (2021/2022: \u20ac 11.83). The calculation of the earnings per share at March 31, 2023 is based on the net result attributable to shareholders of \u20ac 5,869 (2021/2022: \u20ac 10,179) and the average number of shares issued in this financial year of 860,351. The total number of issued shares did not change compared to March 31, 2022.22. Non-Controlling InterestPer April 1, 2022, Gaypa Srl has sold its shares (12.1%) in PT Holco Indo Jaya to Holland Colours NV. The purchase price (consideration) of \u20ac 420 was based on the net equity value of PT Holco Indo Jaya per April 1, 2022.March 31, 2023 March 31, 2022Opening Balance 420 341 Net result for the financial year \u2013 64 Other comprehesive income \u2013 15 Purchase of minority share PT HIJ (420) \u2013Closing Balance \u2013 420 23. Credit FacilityThe company does not have any long-term debt positions outstanding (March 31, 2022: also nil). Short-term funding needs are covered with access to current account credit facilities of \u20ac 7,000 per balance sheet date (March 31, 2022: \u20ac 7,899 ). These facilities are provided by various international and local banks and have no expiration date. The amount drawn was nil at the March 31 balance sheet date for both 2023 and 2022.24. Lease LiabilitiesThe Group recognized Lease Liabilities on the balance sheet. The table below shows the movement and breakdown of Non-Current and Current Lease Liabilities.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Opening Balance 1,279 1,599 Lease payments (597) (679) New contracts 332 585 Remeasurements 2 \u2013 Other adjustments (143) (226) Exchange Rate Differences 7 \u2013 Closing Balance 880 1,279April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Non-Current Lease Liabilities 441 677Current Lease Liabilities 439 601Total 880 1,279Maturity analysis \u2013 contractual undiscounted cashflows:March 31, 2023 March 31, 2022Less than 1 year 466 640Between 1 and 5 years 504 679Longer than 5 years \u2013 2Total 970 1,32125. Employee Benefit ObligationsPRE-PENSION PLAN IN THE NETHERLANDSThe pre-pension plan in the Netherlands relates to the obligation to issue a conditional annual payment.As explained in Note 3, the originally agreed conditional financing of past service years in the pre-pension plan has been converted into an equivalent annual payment. This is also conditional. At March 31, 2023, the resulting liability amounted to \u20ac 174. On March 31, 2022, the liability was \u20ac 236.LEGAL LIABILITY ON TERMINATION OF EMPLOYMENT \u2013 INDONESIAThis mainly relates to the legal liability to make a payout should the employment of Indonesian personnel be terminated. As of the reporting date, the primary actuarial assumptions were:March 31, 2023 March 31, 2022Discount Rate 7.0% 6.8%Expected Return Fund Capital Expenditures 7.0% 6.8%Future Salary Increases 6.0% 6.0%Weighted average duration 10.10 7.20Assumptions relating to future mortality rates are based on published statistical data and mortality tables. The mortality table used is the TMI 2011 (2021/2022: TMI 2011) table with a correction factor varying for age and gender. The total expected long-term Return on Investment amounts to 7.0% (March 31, 2022: 6.8%).OTHER EMPLOYEE BENEFITSThe Other Employee Benefits item also includes a provision for future jubilee payments of \u20ac 375 (March 31, 2022: \u20ac 332) and other future payments of \u20ac 64 (March 31, 2022: \u20ac 57).Movements in the Employee Benefit Obligations are shown in the table below. Statutory Pre- Termination pension Employment Other Plan thePlanEmployeeNetherlandsIndonesiaBenefits TotalAs at March 31, 2021 299 583 295 1,177 Additions \u2013 200 134 324Withdrawals/Releases (63) (223) (39) (325)Exchange Rate Differences \u2013 9 \u2013 9As at March 31, 2022 236 569 389 1,194 Additions \u2013 \u2013 83 83 Withdrawals/Releases (62) (150) (36) (248) Exchange Rate Differences \u2013 14 3 17 As at March 31, 2023 174 433 439 1,046 Of this total, the following amounts have been accounted for under current liabilities: Statutory Pre- Termination pension Employment Other Plan thePlanEmployeeNetherlandsIndonesiaBenefits TotalAs at March 31, 2023 32 130 30 192As at March 31, 2022 39 \u2013 49 88 26. Trade and Other LiabilitiesMarch 31, 2023 March 31, 2022Trade Creditors 7,751 10,458Payables Regarding Other Taxes 629 371Other Liabilities and Accruals 4,406 6,563Trade and Other Liabilities 12,786 17,392The Payables regarding Other Taxes relates mainly to property tax and social security taxes.The Other Liabilities and Accruals also includes a profit share to be paid to employees of \u20ac 1,260 (March 31, 2022: \u20ac 2,225). For details regarding the profit sharing plan reference is made to note 28 and 29.OTHER DISCLOSURES27. Contingent Assets and LiabilitiesCAPITAL COMMITMENTSThe Group had entered into capital commitments regarding Property, Plant and Equipment as at balance sheet date of \u20ac 5,556 (March 31, 2022: \u20ac 2,089).PURCHASE CONTRACTSThe total commitment resulting from raw material purchase contracts was \u20ac 8,535 (March 31, 2022: \u20ac 4,820).28. Related PartiesIDENTITY OF RELATED PARTIESThe related parties can be divided into the relations between the Group and its subsidiary companies, the members of the Board of Management, Supervisory Board and the holding company Holland Pigments BV.REMUNERATION OF KEY OFFICERS OF THE GROUPThe key officers are the members of the Board of Management.REMUNERATION POLICYThe remuneration policy for the Board of Management, which consists of the Chief Executive Officer, Chief Financial Officer and Chief Technology Officer, is set by the Supervisory Board. A separate Remuneration Committee is in place. Holland Colours strives to pay remuneration in line with the market for a company of its size, and in proportion to its overall salary structure. The remuneration package consists of a fixed element and a variable element. Fixed salaries are adjusted annually in line with inflation.The variable payment for the Board of Management consists of a bonus plan based on achieving financial and non-financial targets. The bonus is up to three times the monthly salary in the event that 100% of the targets are achieved. The Board of Management also participates in the profit-sharing plan, under which Holland Colours pays up to 1.5 months\u2019 salary. For the Board of Management, the profit-sharing plan depends on the ROI realized by Holland Colours whereby 75% of this part of the bonus is paid in shares of Holland Pigments. Based on the results for the 2022/2023 financial year, the Board of Management will receive such a payment. For 2022/2023, the Board of Management partly achieved the bonus targets. An accrual for payout has been made.The company does not offer an option plan.The Group does not provide any personal loans, guarantees or advance payments to the members of the Board of Management or the Supervisory Board.The contracts with the Chief Executive Officer, the Chief Financial Officer and the Chief Technology Officer specify a term of appointment of four years and a severance payment which is in accordance with the recommendations of the Dutch Corporate Governance Code.The breakdown of the remuneration for the Board of Management and Supervisory Board is listed in the table below.Board of Management Coen Vinke Tanja van Dinteren Eelco van Hamersveld Total2022/2023 2021/2022 2022/2023 2021/2022 2022/2023 2021/2022 2022/2023 2021/2022Fixed Salary 338 334 \u2013 200 210 193 548 727 Pension Expenses 30 27 \u2013 17 23 20 53 64 Variable Element 55 92 \u2013 44 32 77 87 213 Non-Recurring Payment \u2013 \u2013 \u2013 96 \u2013 \u2013 \u2013 96 423 453 \u2013 357 265 290 688 1,100 Transactions with Key OfficersOther than the regular remuneration, no transactions with key officers took place during the financial year.Other Interests of Members of the Board of ManagementNo transactions were effectuated during the financial year with parties in which any of the Supervisory Board Members, Members of the Board of Management or their partners have an interest.Supervisory Board 2022/2023 2021/2022R. Zoomers 45 38A.R. Doornbos 32 26J. Klaus 32 26G.H. de Heer 32 26Total 141 116The Annual General Meeting of Shareholders determines the remuneration of the Supervisory Board Members. The fixed remuneration is intended to be in line with the market given the size of the company.Holland Pigments BVAt the balance sheet date, the Dutch based investment company Holland Pigments BV held 434,652 (March 31, 2022: 434,644) shares in Holland Colours NV. Within Holland Pigments BV, employees collectively held approximately 25% (2021/2022: 25%) of the shares of Holland Pigments BV. The costs incurred by Holland Pigments BV in connection to activities relating to the employee participation are partly reimbursed by Holland Colours NV. Please refer to page 66 for a further description of the activities of Holland Pigments BV. An amount of \u20ac 99 was accordingly paid to Holland Pigments BV in the 2022/2023 financial year (2021/2022: \u20ac 98). At the balance sheet date, there was no outstanding material position with Holland Pigments BV. Receivables from and payables to Holland Pigments BV are not covered by commercial collateral, are non-interest-bearing and are settled in cash.29. Other DisclosuresPROFIT-SHARING PLANHolland Colours Group operates a profit-sharing plan for its employees. The plan is the same for all Group employees and may, depending on the ROI and operating result of the division, result in a payment of up to 1.5 months\u2019 salary. Depending on the position of the individual employee, 25% to 75% of this payment is made in Holland Pigments BV shares, in recognition of the employee participation model. Settlement to employees takes place after the financial statements have been adopted by the Annual General Meeting of Shareholders of Holland Colours. The applicable shares in Holland Pigments BV are purchased for the employee at the last calculated price of Holland Pigments BV shares. The remainder of the profit-sharing payment is paid in cash to the employees by Holland Colours NV after the relevant statutory deductions have been made.A profit-sharing payment is applicable to the employees on the basis of the results in the 2022/2023 financial year. As disclosed in Note 8, an expense for profit sharing of \u20ac 1,260 is included under Wages and Salaries (2021/2022: \u20ac 2,255) which is fully accrued as at 31 March 2023 (Note 26). Since Holland Colours Group has the obligation to the profit-sharing payment, the portion settled in Holland Pigments BV shares is accounted for as a cash-settled share-based payment, while the portion settled in cash is accounted for as a short-term employee benefit. The accrual and the expense for the financial year consists of the cash-settled share-based payment of \u20ac 466 (2021/2022: \u20ac 834) to be settled in Holland Pigments BV shares and an amount of \u20ac 794 (2021/2022: \u20ac 1,421) to be settled in cash.The shares held by Holland Pigments BV in Holland Colours NV are specified below.2022/2023 2021/2022Number of Shares in Holland Colours NV held by Holland Pigments BVSituation at April 1 434,644 434,054Purchased by Holland Pigments BV 8 590Situation at March 31 434,652 434,644In eurosShare Price of Holland Colours NV at Balance Sheet Date 118 156.50Value 51,288,936 68,021,786EMPLOYEE NUMBERSDuring the 2022/2023 financial year, the company employed an average of 464 FTEs (2021/2022: 448 FTEs). Of these, 132 FTEs (2021/2022: 128 FTEs) were employed in the Netherlands.SUBSEQUENT EVENTSNo events took place after the reporting period that could materially affect the financialstatements.",
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"value": "OPERATING SEGMENTS We determine and present operating segments based on the information that is used by the Board of Management. The segmentation is divisional, based on the regions in which the Group operates. In turn, these regions reflect the Group\u2019s management and internal reporting structure. Segmentation based on markets in which the Group operates requires significantly more profit allocation. This is because several products are sold in more than one market, which makes the cost for accounting ineffective. ",
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"value": "USE OF ESTIMATESThe preparation of the financial statements in compliance with IFRS requires management to make judgments, estimates and assumptions that affect amounts reported in the financial statements. The estimates and assumptions are based on experience and various other factors that are believed to be reasonable under the circumstances, and are used to judge the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions of estimates are included in the period in which they are revised. The most important estimates are stated under the relevant policies and relate to impairment analysis of Property, Plant and Equipment, the valuation of Inventories.",
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"value": "CONSOLIDATION The consolidated financial statements include the accounts of Holland Colours NV and its subsidiaries. Subsidiaries are companies over which Holland Colours NV has control because it is exposed to, or has rights to, variable returns from its involvement with the subsidiary and has the ability to affect returns through its power over the subsidiary. Non-controlling interests in equity and in results are presented separately. The consolidated financial statements include the financial data of the following companies:Legal structure including capital interest and division structureDivision Subsidiaries InterestConsolidatedEMEIA Holland Colours Europe BV, 100% 100%the Netherlands, ApeldoornEMEIA Holland Colours UK Ltd, 100% 100%United Kingdom, GillinghamEMEIA Holland Colours Hung\u00e1ria 100% 100%Kft, Hungary, SzolnokAmericas Holland Colours Canada 100% 100%Inc., Canada, TorontoAmericas Holland Colours Americas 100% 100%Inc., United States, Richmond IndianaAmericas Holland Colours Mexicana 100% 100%SA de CV, Mexico, Tultitl\u00e1nAsia PT Holland Colours Asia, 99% 100%Indonesia, Surabaya** PT Holland Colours Asia fully merged with PT Holco Indo Jaya, in Indonesia as of November 1, 2022. Holland Pigments BV holds 1% of the legal ownership of PT Holland Colours Asia. Economic ownership resides with Holland Colours NV. There were some changes to the consolidated Group compared with the 2022/2023 financial year. Per April 1, 2022, Gaypa Srl has sold its shares (12.1%) in PT Holco Indo Jaya to Holland Colours NV. The purchase price (consideration) of \u20ac 420 was based on the net equity value of PT Holco Indo Jaya per April 1, 2022. The company adjusted the carrying amounts of the controlling and non-controlling interests to reflect the changes in the company\u2019s relative interests in the subsidiary. There was no difference between the amount by which the non-controlling interest was adjusted and the fair value of the consideration paid, hence no direct impact is recognized in the equity.Due to synergy benefits, PT Holland Colours Asia and PT Holco Indo Jaya were merged per November 1, 2022, with PT Holland Colours Asia being the surviving company. Both companies were under common control. PT Holland Colours Asia, as the combined recipient company, issued new shares to shareholders of PT Holco Indo Jaya using the pooling of interest method. All assets and liabilities were therefore transferred at book value.In the consolidated financial statements, all intercompany receivables, payables and deliveries are fully eliminated, as are the related and not yet realized results. Unrealized losses are eliminated in the same way as unrealized profits, unless there is an indication of impairment. ",
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"value": "CONSOLIDATION The consolidated financial statements include the accounts of Holland Colours NV and its subsidiaries. Subsidiaries are companies over which Holland Colours NV has control because it is exposed to, or has rights to, variable returns from its involvement with the subsidiary and has the ability to affect returns through its power over the subsidiary. Non-controlling interests in equity and in results are presented separately. The consolidated financial statements include the financial data of the following companies:Legal structure including capital interest and division structureDivision Subsidiaries InterestConsolidatedEMEIA Holland Colours Europe BV, 100% 100%the Netherlands, ApeldoornEMEIA Holland Colours UK Ltd, 100% 100%United Kingdom, GillinghamEMEIA Holland Colours Hung\u00e1ria 100% 100%Kft, Hungary, SzolnokAmericas Holland Colours Canada 100% 100%Inc., Canada, TorontoAmericas Holland Colours Americas 100% 100%Inc., United States, Richmond IndianaAmericas Holland Colours Mexicana 100% 100%SA de CV, Mexico, Tultitl\u00e1nAsia PT Holland Colours Asia, 99% 100%Indonesia, Surabaya** PT Holland Colours Asia fully merged with PT Holco Indo Jaya, in Indonesia as of November 1, 2022. Holland Pigments BV holds 1% of the legal ownership of PT Holland Colours Asia. Economic ownership resides with Holland Colours NV. There were some changes to the consolidated Group compared with the 2022/2023 financial year. Per April 1, 2022, Gaypa Srl has sold its shares (12.1%) in PT Holco Indo Jaya to Holland Colours NV. The purchase price (consideration) of \u20ac 420 was based on the net equity value of PT Holco Indo Jaya per April 1, 2022. The company adjusted the carrying amounts of the controlling and non-controlling interests to reflect the changes in the company\u2019s relative interests in the subsidiary. There was no difference between the amount by which the non-controlling interest was adjusted and the fair value of the consideration paid, hence no direct impact is recognized in the equity.Due to synergy benefits, PT Holland Colours Asia and PT Holco Indo Jaya were merged per November 1, 2022, with PT Holland Colours Asia being the surviving company. Both companies were under common control. PT Holland Colours Asia, as the combined recipient company, issued new shares to shareholders of PT Holco Indo Jaya using the pooling of interest method. All assets and liabilities were therefore transferred at book value.In the consolidated financial statements, all intercompany receivables, payables and deliveries are fully eliminated, as are the related and not yet realized results. Unrealized losses are eliminated in the same way as unrealized profits, unless there is an indication of impairment. ",
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"value": "The consolidated financial statements include the financial data of the following companies:Legal structure including capital interest and division structureDivision Subsidiaries InterestConsolidatedEMEIA Holland Colours Europe BV, 100% 100%the Netherlands, ApeldoornEMEIA Holland Colours UK Ltd, 100% 100%United Kingdom, GillinghamEMEIA Holland Colours Hung\u00e1ria 100% 100%Kft, Hungary, SzolnokAmericas Holland Colours Canada 100% 100%Inc., Canada, TorontoAmericas Holland Colours Americas 100% 100%Inc., United States, Richmond IndianaAmericas Holland Colours Mexicana 100% 100%SA de CV, Mexico, Tultitl\u00e1nAsia PT Holland Colours Asia, 99% 100%Indonesia, Surabaya** PT Holland Colours Asia fully merged with PT Holco Indo Jaya, in Indonesia as of November 1, 2022. Holland Pigments BV holds 1% of the legal ownership of PT Holland Colours Asia. Economic ownership resides with Holland Colours NV. There were some changes to the consolidated Group compared with the 2022/2023 financial year. Per April 1, 2022, Gaypa Srl has sold its shares (12.1%) in PT Holco Indo Jaya to Holland Colours NV. The purchase price (consideration) of \u20ac 420 was based on the net equity value of PT Holco Indo Jaya per April 1, 2022. The company adjusted the carrying amounts of the controlling and non-controlling interests to reflect the changes in the company\u2019s relative interests in the subsidiary. There was no difference between the amount by which the non-controlling interest was adjusted and the fair value of the consideration paid, hence no direct impact is recognized in the equity.",
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"value": "FOREIGN CURRENCYTransactions included in the financial statements of each of the Group's subsidiaries are measured using the currency of the primary economic environment in which the subsidiary operates. Transactions in foreign currency are translated to the functional currency using the foreign exchange rate at the transaction date. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate at the balance sheet date. Foreign exchange differences resulting from translation into the functional currency are recognized in the Income Statement.Assets and liabilities of Group companies with a functional currency other than the euro are translated using the closing foreign exchange rate at the balance sheet date. The Income Statement for these Group companies is translated at the average exchange rate during the financial year. Foreign exchange rate differences are recognized in unrealized results and the foreign currency translation reserve. Furthermore, all resulting exchange rate differences are recognized in other comprehensive income. On sale or termination of an operation outside the Eurozone, the amount concerned is transferred from Equity to the Income Statement as part of the gain or loss on sale or termination.The principal exchange rates against the euro used in preparing the balance sheet and the statement of income are:Exchange Rates UsedIncome in EUR Balance SheetStatementMarch 31, March 31, 2022/ 2021/2023202220232022US dollar 1.09 1.11 1.04 1.16British pound 0.88 0.85 0.86 0.85Canadian dollar 1.47 1.39 1.38 1.46Mexican peso 19.65 22.09 20.45 23.61",
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"value": "FOREIGN CURRENCYTransactions included in the financial statements of each of the Group's subsidiaries are measured using the currency of the primary economic environment in which the subsidiary operates. Transactions in foreign currency are translated to the functional currency using the foreign exchange rate at the transaction date. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate at the balance sheet date. Foreign exchange differences resulting from translation into the functional currency are recognized in the Income Statement.Assets and liabilities of Group companies with a functional currency other than the euro are translated using the closing foreign exchange rate at the balance sheet date. The Income Statement for these Group companies is translated at the average exchange rate during the financial year. Foreign exchange rate differences are recognized in unrealized results and the foreign currency translation reserve. Furthermore, all resulting exchange rate differences are recognized in other comprehensive income. On sale or termination of an operation outside the Eurozone, the amount concerned is transferred from Equity to the Income Statement as part of the gain or loss on sale or termination.The principal exchange rates against the euro used in preparing the balance sheet and the statement of income are:Exchange Rates UsedIncome in EUR Balance SheetStatementMarch 31, March 31, 2022/ 2021/2023202220232022US dollar 1.09 1.11 1.04 1.16British pound 0.88 0.85 0.86 0.85Canadian dollar 1.47 1.39 1.38 1.46Mexican peso 19.65 22.09 20.45 23.61",
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"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-38-3": {
"value": "REVENUE RECOGNITIONRevenues from contracts with customers are recognized by identifying the contract and its performance obligations as well as determination and allocation of the transaction price to these performance obligations. Revenues are recognized for each performance obligation when the control of goods or service has been transferred from Holland Colours to the customer at a point in time based on the contract. This is normally when the goods have arrived at the customer. The revenue is measured at the fair value of the transaction price received. This means the revenue is recognized net of rebates, discounts and similar allowances and net of sales tax.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-39-3": {
"value": "GrantsGovernment grants related to costs are deducted from the relevant costs to be compensated in the same period. Government grants to compensate for the cost of an asset are deducted from the cost of the related asset. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-40-3": {
"value": "Finance Income and ExpenseFinance Income and Expense include the income and expenses on lent and borrowed funds and interest charges on lease payments. Finance Income and Expense is recognized in the Income Statement under Finance Income and Expense if no hedge accounting is applied.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-40-4": {
"value": "Finance Income and ExpenseFinance Income and Expense include the income and expenses on lent and borrowed funds and interest charges on lease payments. Finance Income and Expense is recognized in the Income Statement under Finance Income and Expense if no hedge accounting is applied.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-41-3": {
"value": "Income TaxIncome Tax Expenses compromises both current and deferred tax, including the effects of changes in tax rates. The tax amount is calculated on the basis of the tax rates and tax legislation as applicable on the reporting date in the countries in which the Group operates and from which it generates income subject to taxation. Current income tax relating to items recognized directly in Equity is recognized in Equity and not in the Income Statement. Uncertain tax positions may exist due to interpretation differences of applicable tax regulations.Current tax receivables and liabilities for the current period are measured at the amount expected to be reclaimed from or paid to the tax authorities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-44-3": {
"value": "Earnings per ShareEarnings per ordinary share are calculated as the Net Result attributable to holders of ordinary shares, divided by the weighted average number of outstanding shares in the period concerned.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-46-3": {
"value": "Offsetting Financial InstrumentsFinancial Assets and Liabilities are offset in the consolidated balance sheet only in situations of an actual legally enforceable right to offset the amounts recognized, and only if it is the intention to settle these amounts on a net basis or simultaneously.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-47-3": {
"value": "Intangible AssetsCosts of Development Activities are capitalized if the product or process is technically and commercially feasible, the Group has sufficient resources to complete its development, and it is expected that the product or process will generate future gains. The capitalized expenses comprise direct labor cost and a surcharge for overhead costs, to the extent that these are attributable to the project. All other research and development costs are stated as an expense in the Income Statement at the time they are incurred.Capitalized Development Costs are valued at cost, less accumulated amortization and impairments, if applicable. Amortization costs are charged to the Income Statement over their estimated useful life, which is typically five years.Intangible Assets are assessed for impairment if there are events or indications that an intangible asset might be subject to a loss in value. The amortization period and method for an intangible asset with a measurable useful life are assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset, or in its expected pattern of future economic benefits, are accounted for by changing the amortization period or method and are treated as changes in accounting estimates.Other Intangible AssetsOther Intangible Assets consists of the costs of computer software and licenses, plus the external costs related to their implementation and commissioning. Other Intangible Assets are measured at historical cost; that is, the acquisition price or production cost less cumulative amortization and any applicable impairments. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-47-4": {
"value": "Intangible AssetsCosts of Development Activities are capitalized if the product or process is technically and commercially feasible, the Group has sufficient resources to complete its development, and it is expected that the product or process will generate future gains. The capitalized expenses comprise direct labor cost and a surcharge for overhead costs, to the extent that these are attributable to the project. All other research and development costs are stated as an expense in the Income Statement at the time they are incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-51-3": {
"value": "AmortizationAmortization of Intangible Assets is charged to the Income Statement according to the straight-line method. The basis applied is the estimated useful life of each component within an item that falls into the Development Costs and Other Intangible Assets category. The estimated useful life is as follows:Development Costs 5 yearsOther 3-5 yearsDepreciationDepreciation is charged to the Income Statement according to the straight-line method on the basis of the estimated useful life of each component of items of Property, Plant and Equipment. Depreciation is not applied to land. The estimated useful life is as follows:Buildings 25-40 yearsMachinery and Equipment 10 yearsOther Non-Current Assets 3-5 yearsRight-of-Use Assets 1-10 yearsThe remaining useful life, residual value and depreciation method are assessed on an annual basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-52-3": {
"value": "Property, Plant and EquipmentProperty, Plant and Equipment are stated at cost less accumulated depreciation, based on the estimated useful life of the assets concerned and impairment losses. The costs of assets produced in-house comprise material costs, direct labor cost and an appropriate portion of the directly attributable overhead costs. Finance costs are added to the costs of Property, Plant and Equipment if these meet the conditions for recognition in the balance sheet. If significant parts of Property, Plant and Equipment must be replaced at regular intervals, the Group recognizes these as separate assets with their own useful life and depreciation method. All other repair and maintenance costs are recognized in the Income Statement at the time they occur.Property, Plant and Equipment are assessed for impairment if there are events or indications that an item may have lost value. The depreciation period and method for Property, Plant and Equipment with a measurable useful life is assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset, or in its expected pattern of future economic benefits, are accounted for by adjusting either the depreciation period or method. These are treated as changes in accounting estimate.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-54-3": {
"value": "Financial Non-Current AssetsLoans and receivables for which the maturity date is more than 12 months after the balance sheet date are presented as Financial Non-Current Assets. On initial recognition, these are measured at fair value less directly attributable transaction costs. After initial recognition, interest-bearing loans are valued at amortized cost using the effective interest rate method, less any impairment. Gains or losses arising from changes in the amortized cost are accounted for in the Income Statement under Finance Expense.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-55-3": {
"value": "Right-of-Use Assets We assess at inception whether a contract is, or contains, a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration. Leases are recognized as Right-of-Use Assets on the balance sheet under Non-Current Assets. The related lease liability is recognized as an obligation on the balance sheet under Non-Current Liabilities and Current Liabilities. The Group applies judgement in evaluating the term of lifetime of a lease. A judgement has to be made whether it is reasonably certain to exercise an option to renew or terminate a lease. The non-cancelable term of the lease is then determined based on these judgements. If the Group expects that the expiry date of the current contract will not in fact be the actual end date, the lease obligation is determined to include extension periods. The Group uses the practical expedients to apply a single incremental borrowing rate per portfolio of leases. Leases of low-value objects and non-lease components are excluded for buildings. Non-lease components do not apply to vehicle fuel costs, because fuel costs do not form part of the lease term. The Group uses the implicit interest rate when available. If not, the Group uses an Incremental Borrowing Rate (IBR) to measure the lease liabilities. The IBR is the rate of interest that the Group would have to pay to borrow the necessary funds, over a similar term and with a similar security, to obtain an asset of similar value to the Right-of-Use Asset in a similar economic environment. The IBR therefore reflects what the Group \u2018would have to pay.\u2018 This necessitates estimating when no observable rates are available or when rates need to be adjusted to reflect the terms and conditions of the lease. The Group estimates the IBR based on observable inputs (such as market interest rates) and is required to make certain entity specific estimates. For this financial year the weighted average IBR is 4.56% (2021/2022: 4.1%).Right-of-Use Assets are depreciated using the straight-line method over the lifetime of the object, in line with the duration of the contract. The net present value of the obligation is calculated using the applicable discount rate for object and country. The periodical payments to the lessor, based on the lease contract, can be considered as repayments of the obligation. The depreciations costs are charged as Depreciation and Amortization, the service costs as Other Operating Expenses and the interest expenses as Finance Expense to the Income Statement. Lease and rental agreements included in the standard for Lease and Rental Obligations are classified as Right-of-Use Assets. Property, Plant and Equipment acquired by means of leases or rentals are, at the moment of capitalization, measured using the then net present value of the lease payments. The depreciation period for Right-of-Use Assets reflects the duration of the underlying lease or rental contract. The depreciation method is straight-line. The depreciation period and method for Right-of-Use Assets is assessed, at the very least, at the end of each financial year. Changes in the expected useful life of an asset or in its expected pattern of future economic benefits are accounted for by adjusting either the depreciation period or method. These are treated as changes in accounting estimate.Low-value leases, below \u20ac 5,000 per underlying asset, are not recognized in the Right-of-Use Assets and Lease Liabilities. Lease payments on the lease of low-value assets are recognized as expensed on a straight-line basis over the lease term and recognized as general and administrative expenses in the statement of profit or loss. Low-value leases are not recognized in the balance sheet.Lease LiabilitiesThe obligation arising from lease and rental agreements is classified as Lease Liabilities on the balance sheet. Lease Liabilities that run longer than 12 months are recognized under Non-Current Liabilities. Lease Liabilities shorter than 12 months are recognized under Current Liabilities. The estimated value of the liability is the calculated net present value of the remaining periodical payments as included in the contract. Applicable discount rates have been determined for each object and country of the lease portfolio for the calculation of the net present value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-60-3": {
"value": "Impairment of Non-Current Assets An asset is impaired if its realizable value is less than its carrying amount. Non-current assets are assessed on an annual basis for indications of impairment per location. If there are such indications, or events, the realizable value of the asset concerned is estimated based on either its directly realizable value or its value in use to the company. The impairment test is primarily based on cashflow forecasts of five years. Elements considered to determine if a different approach would be more appropriate are, among others, high growth/emerging economies, geographical expansion opportunities and the introduction of new product lines. The cashflow forecast is calculated with the expected free cashflow and discounted to the present value using a weighted average cost of capital of 8% for the Group. Sensitivity tests are performed for growth assumptions, scenario-based adjustments to the free cashflow forecast and for the weighted average cost of capital.An impairment loss is reversed if there is a change to the estimates used. The reversal is done to the extent that the carrying amount of the asset does not exceed the carrying amount that would have been the case if no impairment had been recognized \u2013 so after deduction of the then applicable depreciation.In this financial year there were no indications or events that triggers impairment.The Group measures the expected credit losses allowance for its trade receivables for the whole lifetime of the receivables (simplified approach). To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics. If these differences are substantial, they are grouped based on days past due and security, when applicable. The expected loss rates are based on the historical payment profiles of sales of the last five years and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information when these would affect the ability of customers to settle the receivables. Management assesses forward-looking information in relation to the specific market in which it operates. Bad debts are written off entirely once the inability to collect has been established with certainty. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure to make the contractual payments for a period longer than the local applicable payment term, or a trade debtor has financial difficulties, or a trade debtor is unable to engage in a repayment plan with the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-60-4": {
"value": "Impairment of Non-Current Assets An asset is impaired if its realizable value is less than its carrying amount. Non-current assets are assessed on an annual basis for indications of impairment per location. If there are such indications, or events, the realizable value of the asset concerned is estimated based on either its directly realizable value or its value in use to the company. The impairment test is primarily based on cashflow forecasts of five years. Elements considered to determine if a different approach would be more appropriate are, among others, high growth/emerging economies, geographical expansion opportunities and the introduction of new product lines. The cashflow forecast is calculated with the expected free cashflow and discounted to the present value using a weighted average cost of capital of 8% for the Group. Sensitivity tests are performed for growth assumptions, scenario-based adjustments to the free cashflow forecast and for the weighted average cost of capital.An impairment loss is reversed if there is a change to the estimates used. The reversal is done to the extent that the carrying amount of the asset does not exceed the carrying amount that would have been the case if no impairment had been recognized \u2013 so after deduction of the then applicable depreciation.In this financial year there were no indications or events that triggers impairment.The Group measures the expected credit losses allowance for its trade receivables for the whole lifetime of the receivables (simplified approach). To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics. If these differences are substantial, they are grouped based on days past due and security, when applicable. The expected loss rates are based on the historical payment profiles of sales of the last five years and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information when these would affect the ability of customers to settle the receivables. Management assesses forward-looking information in relation to the specific market in which it operates. Bad debts are written off entirely once the inability to collect has been established with certainty. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure to make the contractual payments for a period longer than the local applicable payment term, or a trade debtor has financial difficulties, or a trade debtor is unable to engage in a repayment plan with the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-60-5": {
"value": "Impairment of Non-Current Assets An asset is impaired if its realizable value is less than its carrying amount. Non-current assets are assessed on an annual basis for indications of impairment per location. If there are such indications, or events, the realizable value of the asset concerned is estimated based on either its directly realizable value or its value in use to the company. The impairment test is primarily based on cashflow forecasts of five years. Elements considered to determine if a different approach would be more appropriate are, among others, high growth/emerging economies, geographical expansion opportunities and the introduction of new product lines. The cashflow forecast is calculated with the expected free cashflow and discounted to the present value using a weighted average cost of capital of 8% for the Group. Sensitivity tests are performed for growth assumptions, scenario-based adjustments to the free cashflow forecast and for the weighted average cost of capital.An impairment loss is reversed if there is a change to the estimates used. The reversal is done to the extent that the carrying amount of the asset does not exceed the carrying amount that would have been the case if no impairment had been recognized \u2013 so after deduction of the then applicable depreciation.In this financial year there were no indications or events that triggers impairment.The Group measures the expected credit losses allowance for its trade receivables for the whole lifetime of the receivables (simplified approach). To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics. If these differences are substantial, they are grouped based on days past due and security, when applicable. The expected loss rates are based on the historical payment profiles of sales of the last five years and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information when these would affect the ability of customers to settle the receivables. Management assesses forward-looking information in relation to the specific market in which it operates. Bad debts are written off entirely once the inability to collect has been established with certainty. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure to make the contractual payments for a period longer than the local applicable payment term, or a trade debtor has financial difficulties, or a trade debtor is unable to engage in a repayment plan with the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-62-3": {
"value": "Deferred Income TaxA receivable is recognized for deferred tax positions, or a provision is formed for this, using the balance sheet method for temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the carrying amount of these items for tax purposes.The carrying amount of Deferred Tax Assets is assessed at reporting date and reduced if and when it is unlikely that sufficient taxable profit will be available to absorb these temporary differences and/or changes incurred to the assessment base (such as a change in the corporate tax rate). Deferred Tax Assets not recorded are reassessed at reporting date and recorded when deemed realizable, based on expected future taxable profits.Deferred Tax Assets and Liabilities are valued at the tax rates and under the tax law that has been substantially enacted at the balance sheet date and which are expected to apply in the period in which the asset is realized, or the liability is settled.Under certain circumstances, current and deferred tax is recognized outside profit or loss either in Other Comprehensive Income or, directly, in Equity, depending on the item the tax relates to.Deferred Tax Assets and Liabilities are offset if, and only if, there is a legally recognized right to set off current tax assets and liabilities, and the Deferred Tax Assets and Liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity, or different taxable entities which intend to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.There is a degree of uncertainty around the correct interpretation of complex tax regulations and the amount and timing of future taxable profits.Given the huge diversity of international business relations, discrepancies between the assumptions made and the actual outcomes, or future changes in such assumptions, these could lead to future changes in the tax payments and returns already recognized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-64-3": {
"value": "InventoriesInventories are measured at the lower of cost and net realizable value. The cost price for inventories is based on the FIFO principle (first in, first out). Finished Goods is valued at production cost including costs of raw materials and a surcharge to direct and indirect production costs. This valuation is based on normal capacity, or at realizable value if lower. The net realizable value compromises the estimated selling price in the normal course of the business, less the estimated cost for completion and estimated costs necessary to make the sale. The estimated selling price is based on actual selling prices and the recent sales history information per product. Aging of products is tracked and based on, and in line with, the aging management estimates of the risk of obsolescence, and this is used to adjust the valuation of the inventory accordingly.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-65-3": {
"value": "Trade and Other ReceivablesTrade and Other Receivables are recognized initially at fair value and subsequently at amortized cost. A provision for non-collectability is established based on expected credit loss.The Group measures the expected credit losses allowance for its trade receivables for the whole lifetime of the receivables (simplified approach). To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics. If these differences are substantial, they are grouped based on days past due and security, when applicable. The expected loss rates are based on the historical payment profiles of sales of the last five years and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information when these would affect the ability of customers to settle the receivables. Management assesses forward-looking information in relation to the specific market in which it operates. Bad debts are written off entirely once the inability to collect has been established with certainty. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure to make the contractual payments for a period longer than the local applicable payment term, or a trade debtor has financial difficulties, or a trade debtor is unable to engage in a repayment plan with the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-68-3": {
"value": "Cash and Cash EquivalentsCash and Cash Equivalents comprises cash balances and short-term deposits that are available on call. Cash and Cash Equivalents are financial instruments that are classified as measured at amortized cost.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-69-3": {
"value": "DividendsDividends payable to shareholders are recognized as a liability to shareholders once the proposed profit appropriation has been approved by the Annual General Meeting of Shareholders.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-70-3": {
"value": "Employee Benefit ObligationsHolland Colours Group has a number of pension plans in accordance with local conditions and practices. The voluntarily pension plans of the subsidiaries are in line with local legislation and regulation and are included in the financial statements as defined contribution plans. These involve the payment of predetermined premiums to an insurance company. The terms of these pension plans mean that Holland Colours Group has no legal or factual obligation to pay additional premiums if the insurance company has insufficient means to fund current or future pensions.Other Employee BenefitsThe termination of the pre-pension plan (including the transitional arrangement) for employees in the Netherlands has led to the originally agreed conditional financing of past service years being converted into an annual payment of the same amount. This is also conditional. The most important conditions for this payment are that an employee must still be in the company\u2019s service at the time of the annual payment, and that the Group\u2019s financial results are assessed by the Board of Management as being sufficient to cover this payment. The Group has included a provision for this future liability, which will end in September 2037. Any revaluation of this future liability is recognized in the profit and loss account.The Group has also included a provision for other long-term obligations regarding Employee Benefits. These include jubilee payments, which are earned by employees for their service in the current and previous reporting periods.The obligations are calculated partly on the basis of actuarial principles and based on a discount rate of (2.41%) (2021/2022 (0.6%)) in accordance with the IBoxx Index Government bonds. They are recognized under Non-Current Liabilities. The expenses are reported in the Income Statement under Personnel Expenses. All assumptions are reassessed at balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-73-3": {
"value": "Share based paymentHolland Colours Group operates a profit-sharing plan for its employees. Any payment under the plan depends on the ROI and operating result of the division for the financial year, and settlement takes place after the financial statements have been adopted by the Annual General Meeting of Shareholders of Holland Colours. Depending on the position of the individual employee, 25% to 75% of this payment is made in shares of the ultimate parent company Holland Pigments BV. The applicable shares are purchased for the employee at the last calculated price of Holland Pigments BV shares. There are no vesting conditions related to these shares. The remainder of the profit-sharing payment is paid in cash to the employees by Holland Colours NV.Since Holland Colours Group has the obligation to settle the profit-sharing payment, the portion settled in Holland Pigments BV shares is accounted for as a cash-settled share-based payment, while the portion settled in cash is accounted for as a short-term employee benefit. The estimated profit-sharing payment for the financial year is recognized as an expense and reported in the Income Statement under Personnel Expenses. The liability for the profit-sharing plan is recognized under Other Liabilities and Accruals.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-75-3": {
"value": "ProvisionsA provision is recognized in the balance sheet when there is a present obligation (legal or constructive) for the Group as a result of a past event and it is probable that an outflow of economic benefits will be required to settle this obligation and a reliable estimate can be made of the amount of the obligation.Provisions for restructuring of activities are recognized when a detailed and formal restructuring plan has been approved, and the restructuring has either commenced or has been announced publicly. We do not provide for future operating costs.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-77-3": {
"value": "Trade and Other PayablesTrade and Other Payables are recognized initially at fair value and subsequently measured at amortized cost.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-78-3": {
"value": "Determination of Fair ValueCertain accounting policies as well as disclosures by the Group require fair value assessments of financial and non-financial assets and liabilities. Further information on the principles used in these assessments is provided in the notes relating to the specific asset or liability.Long-Term ReceivablesLong-term Receivables at fixed and variable interest rates are assessed by the Group on the basis of factors such as the applicable interest rate and the borrower\u2019s individual creditworthiness. When necessary, a provision is formed for losses expected on these receivables on the basis of this assessment. As at March 31, 2023, the carrying amount of these receivables did not vary materially from their fair value.Trade and Other ReceivablesThe fair value of Trade Debtors and Other Receivables is estimated as the net present value of future cash flows, based on market interest rates as at the reporting date. This fair value is determined for informative purposes.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-79-2": {
"value": "4. Financial Risk ManagementAs part of the normal conduct of its business, the Group is exposed to a variety of financial risks, such as currency risk, credit risk, liquidity risk, interest risk and capital risk. In terms of risk management policy, it is recognized that the financial markets are volatile and that the aim should be to limit the potential negative effects of this on the Group\u2019s financial results as much as possible. The Board of Management is responsible for managing the risks associated with our activities and the establishment and adequate functioning of appropriate risk management and control systems. CURRENCY RISKThe reporting currency of the Group is the euro. Being a global operation, the Group is exposed to a variety of foreign currencies. Currency risk arises from engaging 2022/2023 2021/2022Increase EUR-USD 10% Decrease EUR-USD 10% Increase EUR-USD 10% Decrease EUR-USD 10%Net Result (454) 608 (544) 634 Equity (3,003) 3,671 (2,847) 3,627 In relative terms, the various currencies affected the Group\u2019s net sales and expenses as follows: RevenueExpenses2022/2023 2021/2022 2022/2023 2021/2022Euro 44% 47% 41% 41%US dollar 39% 37% 35% 32%Other 17% 16% 24% 27%Total 100% 100% 100% 100%in commercial transactions in non-functional currencies (mainly USD). Holland Colours aims to limit the effect of transaction-related exchange-rate exposure on the Group by preferring to invoice in the functional currency of the supplying entity, which in most cases is regional. Currency hedging on outstanding AR or projected sales is not in place. The Group participates in several foreign subsidiaries of which the net equity is mainly USD nominated. This is subject to currency translation risk in the consolidation process. The impact varies over the years and is complicated to mitigate due to the long-term fluctuations in the EUR-USD rate. This risk is monitored but not hedged.The table below shows the sensitivity of the net result after tax and the equity (including translation effects) to the US dollar with all other variables kept constant:LIQUIDITY RISKLiquidity risk is the risk that Holland Colours is unable to meet its obligations when they are due. Holland Colours\u2019 policy with regard to liquidity risk is to ensure to the best of its ability that sufficient committed credit facilities are available to meet its payment obligations on time, in both normal and exceptional situations. The Trade and Other liabilities all fall due within one year.The Group aims to maintain flexibility in funding by keeping credit lines available at a number of well-known financial institutions. On the basis of cashflow forecasting models, the Group tests whether the available credit facilities will cover the expected credit need. Based on the analysis, the Group believes that the current expected credit need is covered sufficiently.INTEREST RATE RISKAt the end of the fiscal year, there were no current or non-current borrowings. As the Group has no significant interest-bearing assets and liabilities, the direct impact of changes in the market rates to the Group\u2019s income and operating cash flow is limited. CAPITAL RISKThe policy of the Group regarding the capital structure of the company is based on the solvency ratio. The solvency ratio remains above 60% and is calculated by equity/total assets. In addition, the Group aims to finance its activities with equity.FAIR VALUE OF FINANCIAL INSTRUMENTSThe Group applies the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:\u2022 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities;\u2022 Level 2: Valuation techniques whereby the lowest-level input as significant for valuation at fair value is directly or indirectly observable;\u2022 Level 3: Valuation techniques whereby the lowest level input as significant for valuation at fair value is not observable.Changes in the fair value of the above-mentioned Financial Instruments, if accounted for at fair value, are recognized in the Income Statement unless hedge accounting is applied.The fair value of Financial Instruments is calculated on the basis of the net present value of the expected future cash flows by virtue of repayment and interest payments. The calculation is not based on observable market data.Trade and Other Receivables, Payables to Suppliers, Credit Institutions and Other Debt due to expire within one year are included in the financial statements at amortized cost. The amortized cost is considered to be a reflection of fair value due to the short duration.CREDIT RISKCredit risk is the risk of financial loss by the Group in the event a customer fails to meet their contractual obligations. Credit risk mainly arises from receivables from customers. Holland Colours follows an active policy to minimize credit risk. This policy includes strict internal guidelines regarding overdue payments, the use of sales information systems, the consultation of external sources and, where necessary, requesting security for payment. Due to its distribution over a large number of customers and geographical areas, there is no significant concentration of credit risk. There is no insurance for credit risk in place. The cash transactions are executed with creditworthy financial institutions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-80-3": {
"value": "CURRENCY RISKThe reporting currency of the Group is the euro. Being a global operation, the Group is exposed to a variety of foreign currencies. Currency risk arises from engaging 2022/2023 2021/2022Increase EUR-USD 10% Decrease EUR-USD 10% Increase EUR-USD 10% Decrease EUR-USD 10%Net Result (454) 608 (544) 634 Equity (3,003) 3,671 (2,847) 3,627 In relative terms, the various currencies affected the Group\u2019s net sales and expenses as follows: RevenueExpenses2022/2023 2021/2022 2022/2023 2021/2022Euro 44% 47% 41% 41%US dollar 39% 37% 35% 32%Other 17% 16% 24% 27%Total 100% 100% 100% 100%in commercial transactions in non-functional currencies (mainly USD). Holland Colours aims to limit the effect of transaction-related exchange-rate exposure on the Group by preferring to invoice in the functional currency of the supplying entity, which in most cases is regional. Currency hedging on outstanding AR or projected sales is not in place. The Group participates in several foreign subsidiaries of which the net equity is mainly USD nominated. This is subject to currency translation risk in the consolidation process. The impact varies over the years and is complicated to mitigate due to the long-term fluctuations in the EUR-USD rate. This risk is monitored but not hedged.The table below shows the sensitivity of the net result after tax and the equity (including translation effects) to the US dollar with all other variables kept constant:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-91-3": {
"value": "CREDIT RISKCredit risk is the risk of financial loss by the Group in the event a customer fails to meet their contractual obligations. Credit risk mainly arises from receivables from customers. Holland Colours follows an active policy to minimize credit risk. This policy includes strict internal guidelines regarding overdue payments, the use of sales information systems, the consultation of external sources and, where necessary, requesting security for payment. Due to its distribution over a large number of customers and geographical areas, there is no significant concentration of credit risk. There is no insurance for credit risk in place. The cash transactions are executed with creditworthy financial institutions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-84-3": {
"value": "LIQUIDITY RISKLiquidity risk is the risk that Holland Colours is unable to meet its obligations when they are due. Holland Colours\u2019 policy with regard to liquidity risk is to ensure to the best of its ability that sufficient committed credit facilities are available to meet its payment obligations on time, in both normal and exceptional situations. The Trade and Other liabilities all fall due within one year.The Group aims to maintain flexibility in funding by keeping credit lines available at a number of well-known financial institutions. On the basis of cashflow forecasting models, the Group tests whether the available credit facilities will cover the expected credit need. Based on the analysis, the Group believes that the current expected credit need is covered sufficiently.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-86-3": {
"value": "CAPITAL RISKThe policy of the Group regarding the capital structure of the company is based on the solvency ratio. The solvency ratio remains above 60% and is calculated by equity/total assets. In addition, the Group aims to finance its activities with equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-87-3": {
"value": "FAIR VALUE OF FINANCIAL INSTRUMENTSThe Group applies the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:\u2022 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities;\u2022 Level 2: Valuation techniques whereby the lowest-level input as significant for valuation at fair value is directly or indirectly observable;\u2022 Level 3: Valuation techniques whereby the lowest level input as significant for valuation at fair value is not observable.Changes in the fair value of the above-mentioned Financial Instruments, if accounted for at fair value, are recognized in the Income Statement unless hedge accounting is applied.The fair value of Financial Instruments is calculated on the basis of the net present value of the expected future cash flows by virtue of repayment and interest payments. The calculation is not based on observable market data.Trade and Other Receivables, Payables to Suppliers, Credit Institutions and Other Debt due to expire within one year are included in the financial statements at amortized cost. The amortized cost is considered to be a reflection of fair value due to the short duration.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-89-3": {
"value": "5. Cash Flow StatementThe cash flow statement is prepared using the indirect method. Cash flows in foreign currencies are translated at transaction date. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-90-2": {
"value": "6. Segment InformationThe Group is divided into geographical segments for management as well as business purposes. The segment information contained in the financial statements is therefore presented based on the organizational structure of the Group. In this, the three operating units each represent a region and the holding, under \u2018Other\u2018 represents General Management, Innovation and Technology and other central functions. The Board of Management monitors the operating result of the geographic segments to facilitate the decision-making process in relation to the allocation of resources and the performance evaluation. The operating result of the segments is determined and based on the same accounting principles as the operating result shown in the consolidated financial statements.The funding of the Group, including loan structure and dividend policy as well as the current income tax, deferred income tax and certain financial assets and liabilities, is also not allocated to the segments as these items are supervised at Group level.Transfer prices for transactions and services between the operating segments are set on an arm\u2019s-length basis.Revenue in the Netherlands accounted for 49% (2021/2022: 53%) and the USA accounted for 26% (2021/2022: 24%) of total revenue. There are no other significant revenue concentrations in specific countries. The Group companies in the identified segments are to some extent dependent on certain large customers.Adjustments/Segments 2022/2023 EMEIA Americas Asia OtherElimi nationsTotalRevenue 54,544 42,437 14,457 \u2013 \u2013 111,438Intersegmental Transactions 1,281 52 \u2013 \u2013 (1,333) \u2013Revenue including Intersegmental Transactions 55,825 42,489 14,457 \u2013 (1,333) 111,438 Depreciation, Amortization and Impairments (1,656) (960) (445) (258) 66 (3,253) Operating Result 862 3,389 1,797 1,245 \u2013 7,293 Financial Income \u2013 \u2013 \u2013 \u2013 229 229 Financial Expense \u2013 \u2013 \u2013 \u2013 (308) (308) Tax \u2013 \u2013 \u2013 \u2013 (1,345) (1,345) Net Result \u2013 \u2013 \u2013 \u2013 5,869 5,869 Non-Current Assets 13,409 6,028 2,717 62,215 (60,016) 24,353 Current Assets 22,182 16,694 10,591 839 (904) 49,402 Liabilities 14,755 1,290 1,795 4,244 (7,142) 14,942 Total Investments 3,264 377 210 28 \u2013 3,879Average Number of Employees (in FTE) 203 101 139 21 \u2013 464 Adjustments/Segments 2021/2022 EMEIA Americas Asia OtherElimi nationsTotalRevenue 58,489 37,622 14,354 \u2013 \u2013 110,465Intersegmental Transactions 1,195 38 \u2013 \u2013 (1,233) \u2013Revenue including Intersegmental Transactions 59,684 37,660 14,354 \u2013 (1,233) 110,465Depreciation, Amortization and Impairments (1,256) (722) (382) (254) (798) (3,412)Operating Result 5,813 3,901 1,923 1,992 \u2013 13,629Financial Income \u2013 \u2013 \u2013 \u2013 94 94 Financial Expense \u2013 \u2013 \u2013 \u2013 (86) (86) Tax \u2013 \u2013 \u2013 \u2013 (3,301) (3,301)Net Result \u2013 \u2013 \u2013 \u2013 10,243 10,243Non-Current Assets 10,853 6,318 4,251 59,572 (57,447) 23,547Current Assets 26,543 18,461 10,032 2,178 (1,145) 56,069Liabilities 17,005 3,996 3,087 4,016 (6,239) 21,866Total Investments 2,141 809 324 74 (3) 3,345Average Number of Employees (in FTE) 205 95 129 19 \u2013 448",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-93-3": {
"value": "Revenue in the Netherlands accounted for 49% (2021/2022: 53%) and the USA accounted for 26% (2021/2022: 24%) of total revenue. There are no other significant revenue concentrations in specific countries. The Group companies in the identified segments are to some extent dependent on certain large customers.",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-95-2": {
"value": "7. RevenueThe table below shows the breakdown of Revenue per market segment.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Building & Construction 51,695 52,310 Packaging 35,061 32,930 Coatings, Sealants & Adhesives 13,604 15,021 Other 11,078 10,204 Total Revenue 111,438 110,465 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-96-2": {
"value": "8. Personnel ExpensesThe table below shows the breakdown for Personnel Expenses.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Wages and Salaries (20,264) (19,157) Social Security (2,035) (1,949) Pension Costs (1,075) (1,264) Personnel Expenses (23,374) (22,370) For this financial year, an accrual for profit sharing of \u20ac 1,260 is included (2021/2022: \u20ac 2,255). This is included under Wages and Salaries. All employees in the Group are eligible for the profit-sharing plan. Payments depend on the Group\u2019s ROI and the operating result of the division in which the individual employee works.The remuneration of the Board of Management and the Supervisory Board is shown in Note 28: Related Parties. The pension costs relate to defined contribution plans.Wages and salaries in this financial year include \u20ac 55 of government grants (2021/2022: \u20ac 90).25. Employee Benefit ObligationsPRE-PENSION PLAN IN THE NETHERLANDSThe pre-pension plan in the Netherlands relates to the obligation to issue a conditional annual payment.As explained in Note 3, the originally agreed conditional financing of past service years in the pre-pension plan has been converted into an equivalent annual payment. This is also conditional. At March 31, 2023, the resulting liability amounted to \u20ac 174. On March 31, 2022, the liability was \u20ac 236.LEGAL LIABILITY ON TERMINATION OF EMPLOYMENT \u2013 INDONESIAThis mainly relates to the legal liability to make a payout should the employment of Indonesian personnel be terminated. As of the reporting date, the primary actuarial assumptions were:March 31, 2023 March 31, 2022Discount Rate 7.0% 6.8%Expected Return Fund Capital Expenditures 7.0% 6.8%Future Salary Increases 6.0% 6.0%Weighted average duration 10.10 7.20Assumptions relating to future mortality rates are based on published statistical data and mortality tables. The mortality table used is the TMI 2011 (2021/2022: TMI 2011) table with a correction factor varying for age and gender. The total expected long-term Return on Investment amounts to 7.0% (March 31, 2022: 6.8%).OTHER EMPLOYEE BENEFITSThe Other Employee Benefits item also includes a provision for future jubilee payments of \u20ac 375 (March 31, 2022: \u20ac 332) and other future payments of \u20ac 64 (March 31, 2022: \u20ac 57).Movements in the Employee Benefit Obligations are shown in the table below. Statutory Pre- Termination pension Employment Other Plan thePlanEmployeeNetherlandsIndonesiaBenefits TotalAs at March 31, 2021 299 583 295 1,177 Additions \u2013 200 134 324Withdrawals/Releases (63) (223) (39) (325)Exchange Rate Differences \u2013 9 \u2013 9As at March 31, 2022 236 569 389 1,194 Additions \u2013 \u2013 83 83 Withdrawals/Releases (62) (150) (36) (248) Exchange Rate Differences \u2013 14 3 17 As at March 31, 2023 174 433 439 1,046 Of this total, the following amounts have been accounted for under current liabilities: Statutory Pre- Termination pension Employment Other Plan thePlanEmployeeNetherlandsIndonesiaBenefits TotalAs at March 31, 2023 32 130 30 192As at March 31, 2022 39 \u2013 49 88 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-98-3": {
"value": "Wages and salaries in this financial year include \u20ac 55 of government grants (2021/2022: \u20ac 90).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-99-2": {
"value": "In this financial year, the average number of employees was 464 FTEs (2021/2022: 448 FTEs).EMPLOYEE NUMBERSDuring the 2022/2023 financial year, the company employed an average of 464 FTEs (2021/2022: 448 FTEs). Of these, 132 FTEs (2021/2022: 128 FTEs) were employed in the Netherlands.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-100-2": {
"value": "9. Other Operating ExpensesThe table below shows the main components of the Other Operating Expenses.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Other Personnel (2,760) (2,496) Travel and Accommodation (821) (939) Maintenance (1,667) (1,471) Energy (1,957) (1,446) Consulting (2,801) (2,414) Materials (1,714) (1,488) Insurance (732) (616) Other Costs (2,128) (1,356) Other Operating Expenses (14,580) (12,226)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-101-2": {
"value": "10. Finance Income and ExpenseApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Finance Income 229 94Finance Expense (308) (180)Finance Income and Expense (79) (86)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-101-3": {
"value": "10. Finance Income and ExpenseApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Finance Income 229 94Finance Expense (308) (180)Finance Income and Expense (79) (86)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-101-4": {
"value": "10. Finance Income and ExpenseApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Finance Income 229 94Finance Expense (308) (180)Finance Income and Expense (79) (86)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-102-2": {
"value": "11. Income TaxThe main components of the Tax charge in this financial year are shown in the table below.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Consolidated Income StatementCorporate Income Tax due this year:\u2022 Current Income Tax (1,725) (3,329) \u2022 Tax Incentive Programs, including Innovation Box 114 140 \u2022 Adjustments of tax recorded in previous years 334 \u2013\u2022 Other Taxes, including Applied Withholding Tax (67) (124) Deferred Tax:\u2022 In relation to the existence and reversal of temporary differences (1) 12Income Tax recognized in the Consolidated Income Statement (1,345) (3,301)The Corporate Income Tax as recognized in the consolidated income statement amounted to \u20ac 1,345 versus \u20ac 3,301 the previous year. The effective tax rate is 18.5% which is mainly explained by previous years adjustments.The Other Taxes mainly relates to local applied Withholding Taxes on dividends and royalties paid to the company by the operating entities in Indonesia, Canada and Mexico. These accumulated charges are gradually applied against the Dutch corporate income tax.Calculation of effective tax rate starting at statutory tax rate in the Netherlands:April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Result before Income Tax 7,239 13,732 At the rate applicable in the Netherlands (25.8%) (1,868) (25.0%) (3,433) Effect of different tax rates in countries in which the Group operates 2.0% 143 0.8% 104 Adjustments of tax recorded in previous years 4.6% 334 (0.4%) (51) Expenses not tax-deductable (1.5%) (110) (0.4%) (61) Tax incentive programs 1.6% 114 1.0% 140 Other differences 0.6% 42 0.0% \u2013 (18.5%) (1,345) (24.0%) (3,301)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-104-2": {
"value": "12. Intangible AssetsDevelopment Assets under Costs OtherConstruction TotalAs at March 31, 2021Cost 1,922 532 \u2013 2,454Accumulated Amortization (1,803) (495) \u2013 (2,298)Carrying Amount 119 37 \u2013 156Change in Asset ValueCapital Expenditures\u2013 \u2013 \u2013 \u2013Transfer\u2013 \u2013 \u2013 \u2013Amortization(71) (16) \u2013 (87)Exchange Rate Differences\u2013 \u2013 \u2013 \u2013Balance(71) (16) \u2013 (87)As at March 31, 2022Cost 1,922 532 \u2013 2,454Accumulated Amortization (1,874) (511) \u2013 (2,385)Carrying Amount 48 21 \u2013 69Change in Asset ValueCapital Expenditures \u2013 \u2013 \u2013 \u2013 Transfer \u2013 \u2013 \u2013 \u2013 Amortization (48) (16) \u2013 (64) Exchange Rate Differences \u2013 \u2013 \u2013 \u2013 Balance (48) (16) \u2013 (64) As at March 31, 2023Cost 1,922 532 \u2013 2,454 Accumulated Amortization (1,922) (527) \u2013 (2,449) Carrying Amount \u2013 5 \u2013 5 The company\u2019s total expenses for research and development were \u20ac1,770 in the financial year (2021/2022: \u20ac 2,007). The expenses are included under Personnel Expenses, Depreciation, Amortization and Other Operating Expenses. Due to the development structure of the research and technology department, the Group does not comply with all the criteria for capitalizing development costs in line with IAS 38,57. The amortization amounting to \u20ac 64 (2021/2022: \u20ac 87) is recognized under Amortization and Impairments in the consolidated Income Statement.There were no impairments in this financial year in relation to the capitalized development costs (2021/2022: nil). The Other Intangible Assets consist of the purchase price of computer software and licenses, as well as the external costs related to their implementation and commissioning.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-105-3": {
"value": "The company\u2019s total expenses for research and development were \u20ac1,770 in the financial year (2021/2022: \u20ac 2,007). The expenses are included under Personnel Expenses, Depreciation, Amortization and Other Operating Expenses. Due to the development structure of the research and technology department, the Group does not comply with all the criteria for capitalizing development costs in line with IAS 38,57. The amortization amounting to \u20ac 64 (2021/2022: \u20ac 87) is recognized under Amortization and Impairments in the consolidated Income Statement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-107-2": {
"value": "13. Property, Plant and EquipmentLand and Machinery and Assets under BuildingsEquipment OtherConstruction TotalAs at March 31, 2021Cost25,353 29,116 4,701 389 59,559Accumulated Depreciation(15,060) (21,112) (4,033) \u2013 (40,205)Carrying Amount10,293 8,004 668 389 19,354Change in Asset ValueCapital Expenditures303 1,326 154 1,563 3,346Transfer Assets under Construction138 1,109 74 (1,321) \u2013Disposal\u2013 (8) (19) \u2013 (26)Depreciation(676) (1,410) (228) \u2013 (2,314)Exchange Rate Differences222 177 19 39 456Balance(13) 1,194 \u2013 281 1,463As at March 31, 2022Cost26,016 31,720 4,930 670 63,335Accumulated Depreciation(15,736) (22,522) (4,261) \u2013 (42,519)Carrying Amount10,280 9,198 668 670 20,817Change in Asset ValueCapital Expenditures184 149 73 3,473 3,879 Transfer Assets under Construction282 1,215 278 (1,775) \u2013 Disposal(1) (1) (1) \u2013 (3) Depreciation(688) (1,623) (262) \u2013 (2,573) Exchange Rate Differences101 104 10 (8) 207 Balance(122) (156) 98 1,690 1,510 As at March 31, 2023Cost26,481 33,083 5,280 2,368 67,212 Accumulated Depreciation(16,323) (24,041) (4,513) (8) (44,885) Carrying Amount10,158 9,042 767 2,360 22,327 The capital expenditures include nil (2021/2022: nil) of capitalized Personnel Expenses. No impairments were incurred in this financial year (2021/2022: nil), while the asset count led to Disposals. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-109-2": {
"value": "14. Right-of-Use AssetsThe table below shows the movement of Right-of-Use Assets. These Assets consist of capitalized lease and rental contracts.Machinery Land and and BuildingsEquipment Vehicles TotalAs at April 1, 2021 560 109 947 1,616Change in Asset ValueNew Contracts 150 48 441 639Depreciation (336) (59) (405) (800)Other Adjustments \u2013 \u2013 (208) (208)Balance (186) (11) (172) (369)As at March 31, 2022Carrying Amount 374 98 775 1,247Change in Asset ValueNew contracts \u2013 98 233 331 Remeasurements \u2013 \u2013 3 3Depreciation (190) (66) (360) (616) Transfer (17) 44 (27) \u2013 Exchange-rate Differences 7 1 1 9 (200) 77 (150) (273) As at March 31, 2023Carrying Amount 174 175 625 974The Group\u2019s lease liabilities and maturity analysis are disclosed in note 24. 24. Lease LiabilitiesThe Group recognized Lease Liabilities on the balance sheet. The table below shows the movement and breakdown of Non-Current and Current Lease Liabilities.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Opening Balance 1,279 1,599 Lease payments (597) (679) New contracts 332 585 Remeasurements 2 \u2013 Other adjustments (143) (226) Exchange Rate Differences 7 \u2013 Closing Balance 880 1,279April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Non-Current Lease Liabilities 441 677Current Lease Liabilities 439 601Total 880 1,279Maturity analysis \u2013 contractual undiscounted cashflows:March 31, 2023 March 31, 2022Less than 1 year 466 640Between 1 and 5 years 504 679Longer than 5 years \u2013 2Total 970 1,321",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-110-2": {
"value": "15. Deferred Income Tax Assets and LiabilitiesDeferred Income Tax resulting from temporary differences between the fiscal and commercial value of assets and liabilities is accounted for in the nominal tax rate applicable in the country concerned, but only if it is likely to be realized from future taxable profits. This likelihood assessment is based on projections of the future taxable results of the relevant entities in the Group. These projections are partly based on approved budgets.The Deferred Tax Assets and Liabilities stated in the balance sheet can be attributed to the following items:April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Assets Liabilities Assets LiabilitiesProperty, Plant and Equipment 314 275 301 250Financial Non-Current Assets 185 \u2013 203 \u2013 Inventories 207 \u2013 173 \u2013 Other Receivables 222 \u2013 238 \u2013 Employee Benefits 298 \u2013 351 \u2013Other Assets/Liabilities 15 25 149 23Tax Loss Carry-Forward \u2013 \u2013 \u2013 \u2013Balance of Assets and Liabilities 1,241 300 1,415 273Offset within same tax jurisdiction (194) (194) \u2013 \u2013Balance of Assets and Liabilities 1,047 106 1,415 273HOLLAND COLOURS ANNUAL REPORT 2022/2023April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Current 29 30Non-Current 912 1,112Deferred Tax Assets and Liabilities 941 1,142April 1, 2022/ April 1, 2021/ Change in Net Deferred TaxMarch 31, 2023March 31, 2022Opening Balance 1,142 1,130 Recognized in Income Statement (1) 12 Transferred to current tax liabilities (200) \u2013 Deferred Tax Assets and Liabilities 941 1,142 The deferred tax asset position decreased by \u20ac 201 (2021/2022: \u20ac 12) of which \u20ac 200 due to transfer to current tax liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-112-2": {
"value": "16. InventoryApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Raw Materials 8,764 13,639Finished Goods 6,801 6,959Inventory 15,565 20,598The Income Statement includes an amount of \u20ac 62,952 (2021/2022: \u20ac 58,829) under the direct selling cost and raw materials for usage of inventory goods.At March 31, 2023, the provision for obsolete inventory amounted to \u20ac 1,221 (March 31, 2022: \u20ac 1,016). Movements in the provision for obsolete inventory are shown below.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Opening Balance (1,016) (1,010)Additions to the Provision (224) (89)Withdrawals/Releases 34 114Exchange Rate Differences (14) (31)Closing Balance (1,220) (1,016)Impairments charged to the provision relates to sales from inventory where provided for, or to disposal of obsolete inventory.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-113-2": {
"value": "17. Trade and Other ReceivablesApril 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Trade Debtors 14,789 15,934Tax-Related Receivables 1,019 830Prepaid Items 780 1,381Trade and Other Receivables 16,588 18,145The Tax-Related Receivables relates to a VAT claim in Indonesia. The Group expects to receive the claim in full in the next financial year. The aging specification of Trade Debtors is shown in the table below.March 31, 2023 March 31, 2022Not yet due 13,366 14,665Overdue 0-30 days 1,227 994Overdue 31-60 days 102 238Overdue 61-365 days 50 (16)Overdue 366 days or more 44 53Total 14,789 15,934Trade Debtors by Currency March 31, 2023 March 31, 2022Euro 8,743 8,371US dollar 4,950 6,124British pound 564 530Other Currencies 532 909Total 14,789 15,934Trade and Other Receivables with less than one year to maturity are recognized initially at fair value and subsequently at amortized cost. Additions to the Provision for Doubtful Debts are included in the Income Statement under Other Operating Expenses.The table below shows movements in the Provision for Doubtful Debts.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Opening Balance (156) (161)Additions to the Provision (12) 27Releases from the Provision 22 \u2013Write-off of Trade Debtors 2 (26)Exchange Rate Differences (2) 4Closing Balance (146) (156)The table below shows the percentages used for expected credit losses on trade receivables.March 31, 2023 March 31, 2022Not overdue 0.24% 0.25%1 \u2013 30 days overdue 1.00% 1.00%31 \u2013 60 days overdue 2.50% 2.50%91 \u2013 365 days overdue 5.00% 5.00%> 365 days overdue 100.00% 100.00%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-115-3": {
"value": "The table below shows movements in the Provision for Doubtful Debts.April 1, 2022/ April 1, 2021/ March 31, 2023March 31, 2022Opening Balance (156) (161)Additions to the Provision (12) 27Releases from the Provision 22 \u2013Write-off of Trade Debtors 2 (26)Exchange Rate Differences (2) 4Closing Balance (146) (156)The table below shows the percentages used for expected credit losses on trade receivables.March 31, 2023 March 31, 2022Not overdue 0.24% 0.25%1 \u2013 30 days overdue 1.00% 1.00%31 \u2013 60 days overdue 2.50% 2.50%91 \u2013 365 days overdue 5.00% 5.00%> 365 days overdue 100.00% 100.00%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-116-2": {
"value": "18. Cash and Cash EquivalentsMarch 31, 2023 March 31, 2022Bank Balances 15,750 16,955Cash Balances 7 4Total 15,757 16,959The Cash and Cash Equivalents are freely available to the company. The credit risk on Cash and Cash Equivalents is limited as the counterparties are generally banks with high credit ratings from international credit-rating agencies.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-117-2": {
"value": "19. Share CapitalISSUED SHARE CAPITALThe registered capital of Holland Colours NV is \u20ac 6,810 divided into 3,000,000 ordinary shares with a face value of \u20ac 2.27 per share. Of this registered total, an amount of 860,351 shares are issued and fully paid up. The total issued share capital is \u20ac 1,953. There were no changes to the issued capital in either the 2022/2023 or the 2021/2022 financial year.SHARE PREMIUM RESERVEThe Share Premium Reserve of \u20ac 1,219 is available for distribution to shareholders and is unchanged relative to the last financial year.20. Other ReservesLEGAL RESERVE FOR FOREIGN CURRENCY TRANSLATIONThe Foreign Currency Translation Reserve relates to all exchange-rate differences that originate from the translation of the financial statements of the subsidiaries with a functional currency other than the euro. This only applies to the non-monetary accounts. These translation results are directly allocated to Equity via Other Comprehensive Income. This practice was initiated on April 1, 2004, in accordance with the exception allowed in IFRS 1.LEGAL RESERVE FOR INTANGIBLE ASSETSA statutory reserve for development costs is formed in the company financial statements, although not specifically required under IFRS. This statutory reserve is formed within Equity to maintain alignment with Equity in the company financial statements. The above-mentioned reserves may not be distributed freely to shareholders. Negative amounts reduce the amount available for distribution and positive amounts are non-distributable.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-117-3": {
"value": "19. Share CapitalISSUED SHARE CAPITALThe registered capital of Holland Colours NV is \u20ac 6,810 divided into 3,000,000 ordinary shares with a face value of \u20ac 2.27 per share. Of this registered total, an amount of 860,351 shares are issued and fully paid up. The total issued share capital is \u20ac 1,953. There were no changes to the issued capital in either the 2022/2023 or the 2021/2022 financial year.SHARE PREMIUM RESERVEThe Share Premium Reserve of \u20ac 1,219 is available for distribution to shareholders and is unchanged relative to the last financial year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-118-3": {
"value": "20. Other ReservesLEGAL RESERVE FOR FOREIGN CURRENCY TRANSLATIONThe Foreign Currency Translation Reserve relates to all exchange-rate differences that originate from the translation of the financial statements of the subsidiaries with a functional currency other than the euro. This only applies to the non-monetary accounts. These translation results are directly allocated to Equity via Other Comprehensive Income. This practice was initiated on April 1, 2004, in accordance with the exception allowed in IFRS 1.LEGAL RESERVE FOR INTANGIBLE ASSETSA statutory reserve for development costs is formed in the company financial statements, although not specifically required under IFRS. This statutory reserve is formed within Equity to maintain alignment with Equity in the company financial statements. The above-mentioned reserves may not be distributed freely to shareholders. Negative amounts reduce the amount available for distribution and positive amounts are non-distributable.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-119-2": {
"value": "21. Earnings per ShareEarnings per share allocated to shareholders (ordinary and diluted) in this financial year amounted to \u20ac 6.82 (2021/2022: \u20ac 11.83). The calculation of the earnings per share at March 31, 2023 is based on the net result attributable to shareholders of \u20ac 5,869 (2021/2022: \u20ac 10,179) and the average number of shares issued in this financial year of 860,351. The total number of issued shares did not change compared to March 31, 2022.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-120-2": {
"value": "22. Non-Controlling InterestPer April 1, 2022, Gaypa Srl has sold its shares (12.1%) in PT Holco Indo Jaya to Holland Colours NV. The purchase price (consideration) of \u20ac 420 was based on the net equity value of PT Holco Indo Jaya per April 1, 2022.March 31, 2023 March 31, 2022Opening Balance 420 341 Net result for the financial year \u2013 64 Other comprehesive income \u2013 15 Purchase of minority share PT HIJ (420) \u2013Closing Balance \u2013 420 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-125-2": {
"value": "26. Trade and Other LiabilitiesMarch 31, 2023 March 31, 2022Trade Creditors 7,751 10,458Payables Regarding Other Taxes 629 371Other Liabilities and Accruals 4,406 6,563Trade and Other Liabilities 12,786 17,392The Payables regarding Other Taxes relates mainly to property tax and social security taxes.The Other Liabilities and Accruals also includes a profit share to be paid to employees of \u20ac 1,260 (March 31, 2022: \u20ac 2,225). For details regarding the profit sharing plan reference is made to note 28 and 29.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-127-2": {
"value": "27. Contingent Assets and LiabilitiesCAPITAL COMMITMENTSThe Group had entered into capital commitments regarding Property, Plant and Equipment as at balance sheet date of \u20ac 5,556 (March 31, 2022: \u20ac 2,089).PURCHASE CONTRACTSThe total commitment resulting from raw material purchase contracts was \u20ac 8,535 (March 31, 2022: \u20ac 4,820).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-128-3": {
"value": "CAPITAL COMMITMENTSThe Group had entered into capital commitments regarding Property, Plant and Equipment as at balance sheet date of \u20ac 5,556 (March 31, 2022: \u20ac 2,089).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-129-3": {
"value": "PURCHASE CONTRACTSThe total commitment resulting from raw material purchase contracts was \u20ac 8,535 (March 31, 2022: \u20ac 4,820).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-130-2": {
"value": "28. Related PartiesIDENTITY OF RELATED PARTIESThe related parties can be divided into the relations between the Group and its subsidiary companies, the members of the Board of Management, Supervisory Board and the holding company Holland Pigments BV.REMUNERATION OF KEY OFFICERS OF THE GROUPThe key officers are the members of the Board of Management.REMUNERATION POLICYThe remuneration policy for the Board of Management, which consists of the Chief Executive Officer, Chief Financial Officer and Chief Technology Officer, is set by the Supervisory Board. A separate Remuneration Committee is in place. Holland Colours strives to pay remuneration in line with the market for a company of its size, and in proportion to its overall salary structure. The remuneration package consists of a fixed element and a variable element. Fixed salaries are adjusted annually in line with inflation.The variable payment for the Board of Management consists of a bonus plan based on achieving financial and non-financial targets. The bonus is up to three times the monthly salary in the event that 100% of the targets are achieved. The Board of Management also participates in the profit-sharing plan, under which Holland Colours pays up to 1.5 months\u2019 salary. For the Board of Management, the profit-sharing plan depends on the ROI realized by Holland Colours whereby 75% of this part of the bonus is paid in shares of Holland Pigments. Based on the results for the 2022/2023 financial year, the Board of Management will receive such a payment. For 2022/2023, the Board of Management partly achieved the bonus targets. An accrual for payout has been made.The company does not offer an option plan.The Group does not provide any personal loans, guarantees or advance payments to the members of the Board of Management or the Supervisory Board.The contracts with the Chief Executive Officer, the Chief Financial Officer and the Chief Technology Officer specify a term of appointment of four years and a severance payment which is in accordance with the recommendations of the Dutch Corporate Governance Code.The breakdown of the remuneration for the Board of Management and Supervisory Board is listed in the table below.Board of Management Coen Vinke Tanja van Dinteren Eelco van Hamersveld Total2022/2023 2021/2022 2022/2023 2021/2022 2022/2023 2021/2022 2022/2023 2021/2022Fixed Salary 338 334 \u2013 200 210 193 548 727 Pension Expenses 30 27 \u2013 17 23 20 53 64 Variable Element 55 92 \u2013 44 32 77 87 213 Non-Recurring Payment \u2013 \u2013 \u2013 96 \u2013 \u2013 \u2013 96 423 453 \u2013 357 265 290 688 1,100 Transactions with Key OfficersOther than the regular remuneration, no transactions with key officers took place during the financial year.Other Interests of Members of the Board of ManagementNo transactions were effectuated during the financial year with parties in which any of the Supervisory Board Members, Members of the Board of Management or their partners have an interest.Supervisory Board 2022/2023 2021/2022R. Zoomers 45 38A.R. Doornbos 32 26J. Klaus 32 26G.H. de Heer 32 26Total 141 116The Annual General Meeting of Shareholders determines the remuneration of the Supervisory Board Members. The fixed remuneration is intended to be in line with the market given the size of the company.Holland Pigments BVAt the balance sheet date, the Dutch based investment company Holland Pigments BV held 434,652 (March 31, 2022: 434,644) shares in Holland Colours NV. Within Holland Pigments BV, employees collectively held approximately 25% (2021/2022: 25%) of the shares of Holland Pigments BV. The costs incurred by Holland Pigments BV in connection to activities relating to the employee participation are partly reimbursed by Holland Colours NV. Please refer to page 66 for a further description of the activities of Holland Pigments BV. An amount of \u20ac 99 was accordingly paid to Holland Pigments BV in the 2022/2023 financial year (2021/2022: \u20ac 98). At the balance sheet date, there was no outstanding material position with Holland Pigments BV. Receivables from and payables to Holland Pigments BV are not covered by commercial collateral, are non-interest-bearing and are settled in cash.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-130-3": {
"value": "28. Related PartiesIDENTITY OF RELATED PARTIESThe related parties can be divided into the relations between the Group and its subsidiary companies, the members of the Board of Management, Supervisory Board and the holding company Holland Pigments BV.REMUNERATION OF KEY OFFICERS OF THE GROUPThe key officers are the members of the Board of Management.REMUNERATION POLICYThe remuneration policy for the Board of Management, which consists of the Chief Executive Officer, Chief Financial Officer and Chief Technology Officer, is set by the Supervisory Board. A separate Remuneration Committee is in place. Holland Colours strives to pay remuneration in line with the market for a company of its size, and in proportion to its overall salary structure. The remuneration package consists of a fixed element and a variable element. Fixed salaries are adjusted annually in line with inflation.The variable payment for the Board of Management consists of a bonus plan based on achieving financial and non-financial targets. The bonus is up to three times the monthly salary in the event that 100% of the targets are achieved. The Board of Management also participates in the profit-sharing plan, under which Holland Colours pays up to 1.5 months\u2019 salary. For the Board of Management, the profit-sharing plan depends on the ROI realized by Holland Colours whereby 75% of this part of the bonus is paid in shares of Holland Pigments. Based on the results for the 2022/2023 financial year, the Board of Management will receive such a payment. For 2022/2023, the Board of Management partly achieved the bonus targets. An accrual for payout has been made.The company does not offer an option plan.The Group does not provide any personal loans, guarantees or advance payments to the members of the Board of Management or the Supervisory Board.The contracts with the Chief Executive Officer, the Chief Financial Officer and the Chief Technology Officer specify a term of appointment of four years and a severance payment which is in accordance with the recommendations of the Dutch Corporate Governance Code.The breakdown of the remuneration for the Board of Management and Supervisory Board is listed in the table below.Board of Management Coen Vinke Tanja van Dinteren Eelco van Hamersveld Total2022/2023 2021/2022 2022/2023 2021/2022 2022/2023 2021/2022 2022/2023 2021/2022Fixed Salary 338 334 \u2013 200 210 193 548 727 Pension Expenses 30 27 \u2013 17 23 20 53 64 Variable Element 55 92 \u2013 44 32 77 87 213 Non-Recurring Payment \u2013 \u2013 \u2013 96 \u2013 \u2013 \u2013 96 423 453 \u2013 357 265 290 688 1,100 Transactions with Key OfficersOther than the regular remuneration, no transactions with key officers took place during the financial year.Other Interests of Members of the Board of ManagementNo transactions were effectuated during the financial year with parties in which any of the Supervisory Board Members, Members of the Board of Management or their partners have an interest.Supervisory Board 2022/2023 2021/2022R. Zoomers 45 38A.R. Doornbos 32 26J. Klaus 32 26G.H. de Heer 32 26Total 141 116The Annual General Meeting of Shareholders determines the remuneration of the Supervisory Board Members. The fixed remuneration is intended to be in line with the market given the size of the company.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-139-2": {
"value": "SUBSEQUENT EVENTSNo events took place after the reporting period that could materially affect the financialstatements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:7245003GZ2696Y0W1X57",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
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"pp-value-140-1": {
"value": "COMPANY INCOME STATEMENT FOR THE FINANCIAL YEAR ENDED MARCH 31, 2023In thousands of euros Note April 1, 2022/March 31, 2023 April 1, 2021/March 31, 2022Management Fees 9,532 9,639 Personnel Expenses 33 (4,005) (3,524)Amortization 35 (64) (86)Depreciation 36/37 (194) (182)Other Costs (4,066) (3,514)Operating Result 1,203 2,333Interest Income 170 65Interest Expenses (100) (40)Result before Tax 1,273 2,358Income Tax 34 2 (553)Result Subsidiaries 38 4,594 8,373Net Result 5,869 10,178COMPANY BALANCE SHEET AS OF MARCH 31, 2023BEFORE PROPOSED PROFIT APPROPRIATIONIn thousands of euros Note March 31, 2023 March 31, 2022Non-Current Assets Intangible Assets 35 4 68Property, Plant and Equipment 36 1,158 1,185Right-of-Use Assets 37 170 223Financial Non-Current Assets 38 60,884 57,692 62,216 59,168Current Assets Receivables from Group Companies 141 448Income Tax Assets 521 \u2013Other Receivables and Prepayments 117 172Cash and Cash Equivalents 60 1,617 839 2,237Total Assets 63,055 61,405In thousands of euros Note March 31, 2023 March 31, 2022Equity Share Capital 39 1,953 1,953Share Premium Reserve 39 1,219 1,219Statutory Reserves 39 506 (18)Retained Earnings 39 49,266 43,998Result for the Year 39 5,869 10,178Total Equity 58,813 57,330Non-Current Liabilities Lease Liabilities 41 90 134Employee Benefit Obligations 42 20 24 110 158Current LiabilitiesPayables to Group Companies 2,711 170Lease Liabilities 41 83 118Income Tax Liabilities \u2013 1,539Other Liabilities and Accrued Income 1,338 2,090 4,132 3,917Total Equity and Liabilities 63,055 61,405NOTES TO THE COMPANY FINANCIAL STATEMENTS30. General InformationThe company financial statements are part of the financial statements of Holland Colours NV and are prepared in accordance with the legal requirements of Title 9, Book 2 of the Dutch Civil Code. Holland Colours NV applies the same accounting policies to the company financial statements as those used in the consolidated financial statements. This is done under the possibility given in Article 2:362, paragraph 8 of the Dutch Civil Code to apply. The only exception relates to the accounting standards relating to participations in Group companies. Investments in consolidated subsidiaries are measured at net asset value.The 2022/2023 company financial statements were presented to the Supervisory Board to be approved for publication on June 1, 2023. The financial statements will be presented to the Annual General Meeting of Shareholders for adoption on July 13, 2023.31. Summary of Accounting PrinciplesThe accounting policies used for the company financial statements are the same as those used for the consolidated financial statements. Unless other standards are stated, the reader is referred to the standards stated in the consolidated financial statements.32. SubsidiariesINVESTMENTS IN SUBSIDIARIESInvestments in subsidiaries and other companies over which the company has a controlling interest or exercises central management are measured at net asset value. The net asset value is based on the measurement of assets, provisions and liabilities, and the determination of net profit in accordance with the accounting policies used in the consolidated financial statements.33. Personnel Expenses April 1, 2022/ April 1, 2021/ March 31, 2023 March 31, 2022 Wages and Salaries (3,562) (3,115)Social Security (234) (200)Pension Costs (209) (209)Total Personnel Expenses (4,005) (3,524)The average number of employees in the company in this financial year was 21 FTEs (2021/2022: 19 FTEs). All the forementioned FTEs worked in the Netherlands. For an explanation of the remuneration of management, please refer to Note 28, Related Parties, of the consolidated financial statements. 34. Income Tax April 1, 2022/ April 1, 2021/ March 31, 2023 March 31, 2022 Current TaxCurrent Year (216) (594)Prior Years 218 (72)Deferred Tax \u2013 113Total Income Tax 2 (553)35. Intangible AssetsDevelopment Costs Other TotalAs at March 31, 2021Cost 1,922 121 2,043Accumulated Amortization (1,803) (86) (1,889)Carrying Amount 119 35 154Change in Asset ValueCapital Expenditures \u2013 \u2013 \u2013Transfer \u2013 \u2013 \u2013Amortization (71) (15) (86)Balance (71) (15) (86)As at March 31, 2022Cost 1,922 121 2,043Accumulated Amortization (1,874) (101) (1,975)Carrying Amount 48 20 68Change in Asset ValueCapital Expenditures \u2013 \u2013 \u2013 Transfer \u2013 \u2013 \u2013 Amortization (48) (16) (64) Balance (48) (16) (64) As at March 31, 2023Cost 1,922 121 2,043 Accumulated Amortization (1,922) (117) (2,039) Carrying Amount \u2013 4 4 The company\u2019s total expenses for research and development were \u20ac 1,770 in the financial year (2021/2022: \u20ac 1,542). Of this amount nil (2021/2022: nil) is capitalized, whereas the remainder is reported under Other Income and Expenses after Tax in the company financial statements.The costs of Amortization and Impairments of \u20ac 64 (2021/2022: \u20ac 86) are included in the Amortization item in the company financial statements.The Other Intangible Assets consist of the costs of computer software and licenses, and the external costs related to their implementation and commissioning. 36. Property, Plant and EquipmentLand and Machinery and Other Assets under BuildingsEquipmentCapital AssetsConstruction TotalAs at March 31, 2021Cost3,340 \u2013 269 1 3,610Accumulated Depreciation(2,196) \u2013 (253) \u2013 (2,449)Carrying Amount1,144 \u2013 16 1 1,161Change in Asset ValueCapital Expenditures\u2013 \u2013 \u2013 74 74Transfer Assets under Construction74 \u2013 \u2013 (74) \u2013Depreciation(44) \u2013 (6) \u2013 (50)Balance30 \u2013 (6) \u2013 24As at March 31, 2022Cost3,414 \u2013 269 1 3,684Accumulated Depreciation(2,240) \u2013 (259) \u2013 (2,499)Carrying Amount1,174 \u2013 10 1 1,185Change in Asset ValueCapital Expenditures1 \u2013 \u2013 29 30 Transfer Assets under Construction\u2013 \u2013 29 (29) \u2013 Depreciation(51) \u2013 (6) \u2013 (57) Balance(50) \u2013 23 \u2013 (27)As at March 31, 2023Cost3,415 \u2013 298 1 3,714 Accumulated Depreciation(2,291) \u2013 (265) \u2013 (2,556) Carrying Amount1,124 \u2013 33 1 1,158 The costs of Depreciation and Impairments of \u20ac 56 (2021/2022: \u20ac 50) are included in the Depreciation item in the company financial statements.37. Right-of-Use AssetsThe table below shows the movement of Right-of-Use Assets. These assets consist of capitalized lease contracts.Vehicles TotalAs at April 1, 2021 271 271Change in Asset ValueNew Contracts 83 83Depreciation (131) (131)Balance (48) (48)As at March 31, 2022Carrying Amount 223 223Change in Asset ValueNew Contracts 84 84 Remeasurement \u2013 \u2013 Depreciation (137) (137) Balance (53) (53) As at March 31, 2023Carrying Amount 170 170The company\u2019s lease liabilities and maturity analysis are disclosed in note 41. 38. Financial Non-Current AssetsThe Financial Non-Current Assets can be specified as follows: March 31, 2023 March 31, 2022 Investments in Subsidiaries 53,499 50,280Loans to Group companies 6,694 6,694 Deferred income tax assets 691 718 Financial Non-Current Assets 60,884 57,692The table below shows movements in the investments in subsidiaries. April 1, 2022/ April 1, 2021/ March 31, 2023 March 31, 2022 Opening Balance 50,280 42,329 Movements:\u2022 Result from Subsidiaries 4,594 8,373 \u2022 Purchase of minority share PT HIJ 420 \u2013 \u2022 Dividend Declared (2,481) (1,692) \u2022 Currency Translation 715 1,270 \u2022 Other Changes (29) \u2013 Closing Balance 53,499 50,280 Movements in the Loans to Group companies and Deferred Tax Assets are shown below.Deferred Loans to TaxGroup Assetscompanies TotalAs at March 31, 2021 815 6,690 7,505 Additions 20 400 420Withdrawals (117) (396) (513)As at March 31, 2022 718 6,694 7,412Additions 26 \u2013 26 Withdrawals (53) \u2013 (53) As at March 31, 2023 691 6,694 7,385 39. EquityFor a clarification on the Share Capital and Share Premium, as well as the movement of the Foreign Currency Translation Reserve, Hedge Reserves and Other Reserves, please refer to the Statement of Equity and to Notes 19 and 20 of the consolidated balance sheet, as there are no differences between company Equity and consolidated Equity.PROPOSAL FOR THE APPROPRIATION OF PROFITIn compliance with Article 21 of the Articles of Association and the Dividend Policy as discussed in the Annual General Meeting of Shareholders of last year and set out on page 69 under Investor Relations, it is proposed to appropriate 50% of net profit to the other reserves. The proposal for appropriation of profit has not been included in the balance sheet.40. Credit FacilityThe company has an available credit facility in the Netherlands of \u20ac 7,000 (March 31, 2022: \u20ac 7,000). Per end of March 2023, the company has not used this credit facility and no collaterals have been provided. 41. Lease LiabilitiesThe company recognized Lease Liabilities on the balance sheet. The table below shows the movement and breakdown of Non-Current and Current Lease Liabilities. April 1, 2022/ April 1, 2021/ March 31, 2023 March 31, 2022 Opening Balance 252 340 Lease Payments (85) (171) New Contracts 84 83 Other Adjustments (78) \u2013 Closing Balance 173 252 April 1, 2022/ April 1, 2021/ March 31, 2023 March 31, 2022 Non-Current Lease Liabilities 90 134Current Lease Liabilities 83 118Total 173 252The following amounts have been accounted for as current under Other Liabilities and Accrued Income: Pre-pension Other Plan theEmployeeNetherlandsBenefits TotalAs at March 31, 2023 8 \u2013 8As at March 31, 2022 19 5 2443. Audit FeesThe fees listed below relate to the procedures applied to the company and its consolidated group entities by the independent auditor, PricewaterhouseCoopers, as referred to in Section 1, subsection 1 of the Audit Firms Supervision Act (\u2018Wet toezicht accountantsorganisaties - Wta\u2019) foreign-based network firms, including their tax services and advisory groups. 2022/2023 2021/2022Audit of the Financial Statements 366 416Other Audit Services \u2013 \u2013Tax Services \u2013 \u2013Other Non-Audit Services \u2013 \u2013Audit Fees 366 416The total costs of PricewaterhouseCoopers Accountants NV for their procedures in the Netherlands amount to \u20ac 262 (previous year: \u20ac 328). The remaining \u20ac 104 (previous year: \u20ac 88) were charged to the company by other PwC network entities.Maturity analysis \u2013 contractual undiscounted cashflows: March 31, 2023 March 31, 2022Less than 1 year 89 122Between 1 and 5 years 100 140Longer than 5 years \u2013 \u2013Total 189 262 42. Employee Benefit ObligationsThis employee benefit provision relates to the obligation to issue a conditional annual payment.The liabilities regarding employee benefits also include the item Other Employee Benefits. This relates to a provision for future jubilee payments of \u20ac 8 (March 31, 2022: \u20ac 11). Movements in the Employee Benefit Obligations were as follows: Pre-pension Other PlanEmployeethe NetherlandsBenefits TotalAs at March 31, 2021 30 12 42 Additions 14 5 19Withdrawals (11) (6) (17)As at March 31, 2022 33 11 44 Additions (2) (3) (5) Withdrawals (11) \u2013 (11) As at March 31, 2023 20 8 28 44. Other DisclosuresWRITTEN GUARANTEEHolland Colours NV has given a guarantee for its subsidiary Holland Colours Europe BV in accordance with Section 403, Title 9, Book 2 of the Dutch Civil Code, and according to Section 479A of the Companies Act on behalf of its subsidiary Holland Colours UK Ltd.Holland Colours NV has not issued any other written guarantee as security for the payment obligations of foreign companies.FISCAL UNITYThe company forms a tax unity together with Holland Colours Europe BV with regard to income tax and sales tax. Both the company and its subsidiary are jointly and severally liable for tax payable by all companies that are part of the tax entity.SUBSEQUENT EVENTSApeldoorn, June 1, 2023Board of Management Supervisory BoardCoen Vinke Roland ZoomersEelco van Hamersveld Gert-Hein de Heer Aukje Doornbos Jorrit Klaus",
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"value": "Halvemaanweg 17323 RW ApeldoornP.O. Box 7207300 AS ApeldoornThe Netherlands",
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