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"value": "Explanatory Notes ACCOUNTING STANDARDS Statement of compliance and basis of presentation The consolidated financial statements of the Sabaf group for the 2024 financial years have been prepared in compliance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and endorsed by the European Union. Reference to IFRS also includes all current International Accounting Standards (IAS). The financial statements have been prepared in euro, the current currency in the economies in which the Group mainly operates, rounding amounts to the nearest thousand, and are compared with consolidated financial statements for the previous year, prepared according to the same standards. They consist of the statement of financial position, the income statement, the statement of changes in shareholders\u2019 equity, the statement of cash flows and these explanatory notes. The financial statements have been prepared on a historical cost basis except for some revaluations of property, plant and equipment undertaken in previous years, and are considered a going concern Financial statements The Group has adopted the following formats: \u25aa current and non-current assets and current and non-current liabilities are stated separately in the statement of the financial position; \u25aa an income statement that expresses costs using a classification based on the nature of each item; \u25aa a comprehensive income statement that expresses revenue and expense items not recognised in profit (loss) for the year as required or permitted by IFRS; \u25aa a statement of cash flows that presents cash flows originating from operating activity, using the indirect method. Use of these formats permits the most meaningful representation of the Group\u2019s operating results, financial position and cash flows. ",
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},
"pp-value-2-2": {
"value": "Explanatory Notes ACCOUNTING STANDARDS Statement of compliance and basis of presentation The consolidated financial statements of the Sabaf group for the 2024 financial years have been prepared in compliance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and endorsed by the European Union. Reference to IFRS also includes all current International Accounting Standards (IAS). The financial statements have been prepared in euro, the current currency in the economies in which the Group mainly operates, rounding amounts to the nearest thousand, and are compared with consolidated financial statements for the previous year, prepared according to the same standards. They consist of the statement of financial position, the income statement, the statement of changes in shareholders\u2019 equity, the statement of cash flows and these explanatory notes. The financial statements have been prepared on a historical cost basis except for some revaluations of property, plant and equipment undertaken in previous years, and are considered a going concern ",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2-3": {
"value": "Explanatory Notes ACCOUNTING STANDARDS Statement of compliance and basis of presentation The consolidated financial statements of the Sabaf group for the 2024 financial years have been prepared in compliance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and endorsed by the European Union. Reference to IFRS also includes all current International Accounting Standards (IAS). The financial statements have been prepared in euro, the current currency in the economies in which the Group mainly operates, rounding amounts to the nearest thousand, and are compared with consolidated financial statements for the previous year, prepared according to the same standards. They consist of the statement of financial position, the income statement, the statement of changes in shareholders\u2019 equity, the statement of cash flows and these explanatory notes. The financial statements have been prepared on a historical cost basis except for some revaluations of property, plant and equipment undertaken in previous years, and are considered a going concern going concern basis; with reference to the latter principle. the Group assessed that it is a going concern in accordance with paragraphs 25 and 26 of IAS 1 and Art. 2423 bis of the Italian Civil Code, also due to the strong competitive position, positive profitability and solidity of the financial structure. The Company classifies non-current assets as held for sale if their carrying value will be recovered mainly through a sale transaction, rather than through their continued use. These non-current assets classified as held for sale are measured at the lower of their carrying value and their fair value less costs to sell. Selling costs are the additional costs directly attributable to the sale, excluding financial expenses and taxes. The condition for classification as held for sale is only met when the sale is highly probable and the asset is available for immediate sale in its present condition. The actions required to complete the sale should indicate that significant changes to the sale are unlikely or that the sale will be cancelled. Management must be committed to the sale, which should be completed within one year from the date of classification. Depreciation of property, plant and equipment and amortisation of intangible assets stops when they are classified as available for sale. Assets and liabilities classified as held for sale are presented separately in the financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-20-2": {
"value": " going concern basis; with reference to the latter principle. the Group assessed that it is a going concern in accordance with paragraphs 25 and 26 of IAS 1 and Art. 2423 bis of the Italian Civil Code, also due to the strong competitive position, positive profitability and solidity of the financial structure. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-41-1": {
"value": "Scope of consolidation The scope of consolidation at 31 December 2024, remained unchanged from the previous year, comprises the parent company Sabaf S.p.A. and the following companies controlled by Sabaf S.p.A.: \u25aa Faringosi Hinges S.r.l. \u25aa Sabaf do Brasil Ltda. \u25aa Sabaf Beyaz Esya Parcalari Sanayi Ve Ticaret Limited Sirketi (Sabaf Turkey) \u25aa Sabaf Appliance Components (Kunshan) Co., Ltd. \u25aa A.R.C. S.r.l. \u25aa Sabaf U.S. \u25aa Sabaf India Private Limited \u25aa Sabaf Mexico Appliance Components S.A. de c.v. \u25aa C.M.I. S.r.l. \u25aa C.G.D. S.r.l. \u25aa P.G.A S.r.l. \u25aa Sabaf America Inc. \u25aa Mansfield Engineered Components LLC With reference to the comparative period, the financial results of Sabaf America and MEC have been consolidated as of 1 July 2023, the nearest accounting closing date to the acquisition date (14 July 2023). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-63-1": {
"value": "The companies in which Sabaf S.p.A. simultaneously possess the following three elements are considered subsidiaries: (a) power over the company; (b) exposure or rights to variable returns resulting from involvement therein; (c) ability to affect the size of these returns by exercising power. Subsidiaries are consolidated from the date on which control begins until the date on which control ceases. Consolidation criteria The data used for consolidation have been taken from the income statements and statements of financial position prepared by the directors of the individual subsidiary companies. These figures have been appropriately amended and restated, when necessary, to align them with international accounting standards and with uniform group-wide classification criteria. The criteria applied for consolidation are as follows: a) Assets and liabilities, income and costs in financial statements consolidated on a line-by-line basis are incorporated into the Group financial statements, regardless of the entity of the equity interest concerned. Moreover, the carrying value of equity interests is derecognised against the shareholders\u2019 equity relating to investee companies; b) positive differences arising from elimination of equity investments against the carrying value of shareholders\u2019 equity at the date of first-time consolidation are attributed to the higher values of assets and liabilities when possible and, for the remainder, to goodwill. In accordance with the provisions of IFRS 3, since 1 January 2004, the Group has not amortised goodwill and instead subjects it to impairment testing; c) payable/receivable and cost/revenue items between consolidated companies and profits/losses arising from intercompany transactions are derecognised; d) the portion of shareholders\u2019 equity and net profit for the period pertaining to minority shareholders is posted in specific items of the balance sheet and income statement. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-97-1": {
"value": "Conversion into euro of foreign-currency income statements and statements of financial position Separate financial statements of each company belonging to the Group are prepared in the currency of the country in which that company operates (functional currency). For the purposes of the consolidated financial statements, the financial statement of each foreign entity is expressed in euro, which is the Group\u2019s functional currency and the reporting currency for the consolidated financial statements. Balance sheet items in accounts expressed in currencies other than euro are converted by applying current end-of-year exchange rates. Income statement items are converted at average exchange rates for the period, with the exception of the financial statements of companies operating in hyperinflationary economies whose income statements are converted by applying the end-of-year exchange rate as required by IAS 21 paragraph 42.b. Foreign exchange differences arising from the comparison between opening shareholders\u2019 equity converted at current exchange rates and at historical exchange rates, together with the difference between the net result expressed at average and current exchange rates, are allocated to \u201cOther Reserves\u201d in shareholders\u2019 equity. The exchange rates used for conversion into euro of the financial statements of the foreign subsidiaries, prepared in local currency, are shown in the following table: Description of currency Exchange rate in effect at 31/12/2024 Average exchange rate 2024 Exchange rate in effect at 31/12/2023 Average exchange rate 2023 Brazilian real 6.42530 5.82828 5.36180 5.40101 Turkish lira 36.73720 35.57340 32.6531 25.75970 Chinese renminbi 7.58330 7.78747 7.85090 7.66002 US Dollar 1.03890 1.08238 1.10500 1.08188 Indian Rupee 88.93350 90.55625 91.90450 89.30011 Mexican peso 21.55040 19.83138 18.72310 19.18301 With reference to the 2023 financial year, as the average exchange rate for the US dollar, the average exchange rate for the consolidation period of the Group's US companies (1 July - 31 December 2023) was used. 32. EXCHANGE RATE GAINS AND LOSSES During 2024, the Group recorded net foreign exchange gains of \u20ac1,471 thousand, mainly due to the appreciation of the US dollar against the euro. In 2023 there had been net foreign exchange losses of \u20ac2,359 thousand because of the devaluation of the Turkish lira which remained largely stable during the current financial year. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-166-1": {
"value": "Segment reporting The Group\u2019s operating segments in accordance with IFRS 8 - Operating Segment are identified in the business segments that generate revenue and costs, whose results are periodically reassessed by top management in order to assess performance and decisions regarding resource allocation. The Group operating segments are the following: \u25aa gas parts (household and professional); \u25aa hinges; \u25aa electronic components for household appliances. 36. INFORMATION BY BUSINESS SEGMENT Information by business segment for 2024 and 2023 is provided below 2024 FY Gas parts (household and professional) Hinges Electronic components Components for induction cooking Unallocated Revenues and Costs Total Sales 164,081 86,627 25,783 474 8,126 285,091 Operating profit 14,153 8,270 4,120 (717) (8,087) 17,739 2023 FY Gas parts (household and professional) Hinges Electronic components Components for induction cooking Unallocated Revenues and Costs Total Sales 144,010 70,410 24,689 - (1,160) 237,949 Operating profit 8,942 5,188 3,834 - (6,902) 11,062 Unallocated Revenues and costs refer to: \u25aa unallocated revenues and costs refer to auxiliary or common activities, such as overhead costs, which cannot be allocated to individual business segments; \u25aa accounting effects resulting from the application of IAS 29, for which the Group's reporting system does not allow recognition by operating segment. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-166-2": {
"value": "Segment reporting The Group\u2019s operating segments in accordance with IFRS 8 - Operating Segment are identified in the business segments that generate revenue and costs, whose results are periodically reassessed by top management in order to assess performance and decisions regarding resource allocation. The Group operating segments are the following: \u25aa gas parts (household and professional); \u25aa hinges; \u25aa electronic components for household appliances. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-175-1": {
"value": "Accounting policies The accounting standards and policies applied for the preparation of the consolidated financial statements at 31 December 2024, unchanged versus the previous year, are shown below: Property, plant and equipment These are recognised at purchase or manufacturing cost. The cost includes directly chargeable ancillary costs. These costs also include revaluations undertaken in the past based on monetary revaluation rules or pursuant to company mergers. Depreciation is calculated according to rates deemed appropriate to spread the carrying value of tangible assets over their useful working life. Estimated useful working life in years, unchanged compared to previous financial years, is as follows: Buildings 33 Light constructions 10 General plant 10 Specific plant and machinery 6 \u2013 10 Equipment 4 \u2013 10 Furniture 8 Electronic equipment 5 Vehicles and other transport means 4 \u2013 5 Ordinary maintenance costs are expensed in the year in which they are incurred; costs that increase the asset value or useful working life are capitalised and depreciated according to the residual possibility of utilisation of the assets to which they refer. Land is not depreciated. Leased assets The Group assesses at the time of signing an agreement whether it is, or contains, a lease, or if the contract gives the right to control the use of an identified asset for a period of time in exchange for a consideration. The Group adopts a single recognition and measurement model for all leases according to which the assets acquired relating to the right of use are shown under assets at purchase value less depreciation, any impairment losses and adjusted for any re-measurement of lease liabilities. Assets are depreciated on a straight-line basis from the starting date of the agreement until the end of the useful life of the asset or the end of the lease agreement, whichever comes first. Set against recognition of such assets, the amounts payable to the lessor, are posted among short- and medium-/long-term payables, by measuring them at the present value of the lease payments not yet made. Moreover, financial charges pertaining to the period are charged to the income statement. Adoption of the accounting standard IFRS 16 \u201cLeases\u201d The Group applied IFRS 16 from 1 January 2019 by using the amended retrospective approach. When evaluating the lease liabilities, the Group discounted the payments due for the lease using the incremental borrowing rate, the weighted average of which was 5.75% on 31 December 2024 and 5.15% on 31 December 2023. The rate was defined taking also account of the currency in which the lease agreements are denominated and the country in which the leased asset is located. The lease term is calculated based on the non-cancellable period of the lease, including the periods covered by the option to extend or to terminate the lease if it is reasonably certain that those options will be exercised or not exercised, taking account of all relevant factors that create an economic incentive relating to those decisions. Assets held for sale The Group classifies non-current assets as held for sale if their carrying value will be recovered mainly through a sale transaction, rather than through continuing use. These non-current assets classified as held for sale are measured at the lower of their carrying value and their fair value less costs to sell. Selling costs are the additional costs directly attributable to the sale, excluding financial expenses and taxes. The condition for classification as held for sale is only met when the sale is highly probable and the asset is available for immediate sale in its present condition. The actions required to complete the sale should indicate that significant changes to the sale are unlikely or that the sale will be cancelled. Management must be committed to the sale, which should be completed within one year from the date of classification. Depreciation of property, plant and equipment and amortisation of intangible assets stops when they are classified as available for sale. Assets and liabilities classified as held for sale are presented separately among the items in the financial statements. Goodwill Goodwill is the difference between the purchase price and fair value of investee companies\u2019 identifiable assets and liabilities on the date of acquisition. As regards acquisitions completed prior to the date of IFRS adoption, the Sabaf Group has used the option provided by IFRS 1 to refrain from applying IFRS 3 \u2013 concerning business combinations \u2013 to acquisitions that took place prior to the transition date. Consequently, goodwill arising in relation to past acquisitions has not been recalculated and has been posted in accordance with Italian GAAPs, net of amortisation reported up to 31 December 2003 and any losses caused by a permanent value impairment. After the transition date, goodwill \u2013 as an intangible asset with an indefinite useful life \u2013 is not amortised but subjected annually to impairment testing to check for value loss, or more frequently if there are signs that the asset may have suffered impairment (impairment test). Other intangible assets As established by IAS 38, other intangible assets acquired or internally produced are recognised as assets when it is probable that use of the asset will generate future economic benefits and when asset cost can be measured reliably. If it is considered that these future economic benefits will not be generated, the development costs are written down in the year in which this is ascertained. Such assets are measured at purchase or production cost and - if the assets concerned have a finite useful life - are amortised on a straight-line basis over their finite useful life. Estimated useful working life in years, unchanged compared to previous financial years, is as follows: Customer relationship 15 Brand 15 Patents 9 Know-how 7 Development costs 10 Software 3 - 5 Impairment At each end of reporting period, the Group reviews the carrying value of its tangible and intangible assets to determine whether there are signs of impairment losses of these assets. If there is any such indication, the recoverable amount of said assets is estimated so as to determine the total of the write-down. If it is not possible to estimate recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit (CGU) to which the asset belongs. In particular, the recoverable amount of the cash generating units (which generally coincide with the legal entity to which the capitalised assets refer) is verified by determining the value of use. The recoverable amount is the higher of the net selling price and value of use. In measuring the value of use, future cash flows net of taxes, estimated based on past experience, are discounted to their present value using a pre-tax rate that reflects current market valuations of the present cost of money and specific asset risk. The main assumptions used for calculating the value of use concern the discount rate, growth rate, expected changes in selling prices and cost trends during the period used for the calculation. The growth rates adopted are based on future market expectations in the relevant sector. Changes in the sales prices are based on past experience and on the expected future changes in the market. The Group prepares operating cash flow forecasts based on the most recent budgets approved by the Board of Directors of the consolidated companies, draws up the forecasts for the coming years and determines the terminal value (current value of perpetual income), which expresses the medium- and long-term operating flows in the specific sector. If the recoverable amount of an asset (or CGU) is estimated to be lower than its carrying value, the asset\u2019s carrying value is reduced to the lower recoverable amount, recognising impairment in the income statement. When there is no longer any reason for a write-down to be maintained, the carrying value of the asset (or of the cash-generating unit) - with the exception of goodwill - is increased to the new value resulting from the estimate of its recoverable amount, but not beyond the net carrying value that the asset would have had if it had not been written down for impairment. Reversal of impairment loss is recognised in the income statement. Investment property As allowed by IAS 40, non-operating buildings and constructions are assessed at cost net of depreciation and losses due to cumulative impairment. The depreciation criterion applied is the asset\u2019s estimated useful life, which is considered to be 33 years. If the recoverable amount of the investment property \u2013 determined based on the market value of the properties \u2013 is estimated to be lower than its carrying value, the asset\u2019s carrying value is reduced to the lower recoverable amount, recognising impairment in the income statement. When there is no longer any reason for a write-down to be maintained, the carrying value of the asset (or cash generating unit) is increased to the new value stemming from the estimate of its recoverable amount \u2013 but not beyond the net carrying value that the asset would have had if it had not been written down for impairment. Reversal of impairment loss is recognised in the income statement. Equity investments and non-current receivables Equity investments in companies other than subsidiaries, associates and joint ventures are classified as financial assets measured at fair value, which normally corresponds to the transaction price including directly attributable transaction costs. Subsequent changes in fair value are recognised through profit or loss (FVPL) or, if the option is exercised in accordance with the standard, in Other comprehensive income (FVOCI) under the heading \u201cInstrument reserve at FVOCI\u201d. Non-current receivables are stated at their presumed realisable value. Inventories Inventories are measured at the lower of purchase or production cost \u2013 determined using the weighted average cost method \u2013 and the corresponding fair value represented by the replacement cost for purchased materials and by the presumed realisable value for finished and semi-processed products \u2013 calculated taking into account any manufacturing costs and direct selling costs yet to be incurred. Inventory cost includes accessory costs and the portion of direct and indirect manufacturing costs that can reasonably be assigned to inventory items. Inventories subject to obsolescence and low turnover are written down in relation to their possibility of use or realisation. Inventory write-downs are derecognised in subsequent years if the reasons for such write-downs cease to exist. Trade receivables and other financial assets Initial recognition Upon initial recognition, financial assets are classified, as the case may be, on the basis of subsequent measurement methods, i.e. at amortised cost, at fair value recognised in other comprehensive income (OCI) and at fair value through profit or loss. The classification of financial assets at initial recognition depends on the characteristics of the contractual cash flows of the financial assets and on the business model that the Group uses to manage them. Trade receivables that do not contain a significant financing component are valued at the transaction price determined in accordance with IFRS 15. See the \u201cRevenue from Contracts with Customers\u201d paragraph. Other financial assets are recognised at fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. For a financial asset to be classified and measured at amortised cost or at fair value recognised in OCI, it must generate cash flows that depend solely on the principal and interest on the amount of principal to be repaid (known as \u2018solely payments of principal and interest (SPPI)\u2019). This measurement is referred to as the SPPI test and is carried out at the instrument level. Subsequent measurement The measurement of financial liabilities depends on their classification, as described below. Financial assets at amortised cost (debt instruments) This category is the most important for the Group. The Group measures the financial assets at amortised cost if both of the following requirements are met: \u25aa the financial asset is held as part of a business model whose objective is to hold financial assets for the purpose of collecting contractual cash flows and \u25aa the contractual terms of the financial asset envisage, at certain dates, cash flows represented solely by payments of principal and interest on the amount of principal to be repaid. Financial assets at amortised cost are subsequently measured using the effective interest method and are subject to impairment.Gains and losses are recognised in the income statement when the asset is derecognised, modified or revalued. Financial assets at amortised cost of the Group include trade receivables. Financial assets at fair value through profit or loss This category includes all assets held for trading, assets designated at initial recognition as financial assets measured at fair value with changes recognised in the income statement, or financial assets that must be measured at fair value. Assets held for trading are all those assets acquired for sale or repurchase in the short term. Derivatives, separated or otherwise, are classified as financial instruments held for trading, unless they are designated as effective hedging instruments. Financial assets with cash flows that are not represented solely by principal and interest payments are classified and measured at fair value through profit or loss, regardless of the business model. Financial instruments at fair value with changes recognised in the income statement are recognised in the statement of financial position at fair value and net changes in fair value are recognised in the income statement. This category includes derivative instruments. The Group does not hold financial assets at fair value recognised in other comprehensive income with reclassification of cumulative gains and losses or financial assets recognised in other comprehensive income without reversal of cumulative gains and losses upon derecognition. Cancellation A financial asset (or, if applicable, part of a financial asset or part of a group of similar financial assets) is firstly written off (e.g. removed from the statement of financial position of the Group) when: - the rights to receive cash flows from the asset are extinguished, or - the Group transferred to a third party the right to receive financial flows from the asset or has taken on the contractual obligation to pay them fully and without delay and (a) transferred substantially all the risks and benefits of the ownership of the financial asset or (b) did not substantially transfer or retain all the risks and benefits of the asset, but transferred their control. If the Group has transferred the rights to receive cash flows from an asset or has signed an agreement on the basis of which it retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more beneficiaries (pass-through), it considers whether or to what extent it has retained the risks and benefits concerning the ownership. If it has not substantially transferred or retained all the risks and benefits or has not lost control over it, the asset continued to be recognised in the financial statements of the Group to the extent of its residual involvement in the asset itself. In this case, the Group also recognises an associated liability. The transferred asset and the associated liability are measured in such a way as to reflect the rights and obligations that pertain to the Group. When the residual involvement of the entity is a guarantee in the transferred asset, the involvement is measured based on the amount of the asset or the maximum amount of the consideration received that the entity could be obliged to pay, whichever lower. Provisions for risks and charges Provisions for risks and charges are provisioned to cover losses and debts, the existence of which is certain or probable, but whose amount or date of occurrence cannot be determined at the end of the year. Provisions are stated in the statement of financial position only when a legal or implicit obligation exists that determines the use of resources with an impact on profit and loss to meet that obligation and the amount can be reliably estimated. If the effect is significant, the provisions are calculated by updating future cash flows estimated at a rate including taxes such as to reflect current market valuations of the current value of the cash and specific risks associated with the liability. Post-employment benefit The post-employment benefit is provisioned to cover the entire liability accruing vis-\u00e0-vis employees in compliance with current legislation and with national and supplementary company collective labour contracts. This liability is subject to revaluation via application of indices fixed by current regulations. Up to 31 December 2006, post-employment benefits were considered defined-benefit plans and accounted for in compliance with IAS 19, using the projected unit-credit method. The regulations of this fund were amended by Italian Law no. 296 of 27 December 2006 and subsequent Decrees and Regulations issued during the first months of 2007. In the light of these changes, and, in particular, for companies with at least 50 employees, post-employment benefits must now be considered a defined-benefit plan only for the portions accruing before 1 January 2007 (and not yet paid as at the end of the reporting period). Conversely, portions accruing after that date are treated as defined-contribution plans. Actuarial gains or losses are recognised immediately under \u201cOther total profits/(losses)\u201d. Trade payables and other financial liabilities Initial recognition All financial liabilities are initially recognised at fair value, in addition to directly attributable transaction costs in case of mortgages, loans and payables. The Company's financial liabilities include trade payables and other payables, mortgages and loans, including current account overdrafts and derivative financial instruments. Subsequent measurement The measurement of financial liabilities depends on their classification, as described below. Financial liabilities at fair value through profit or loss Financial liabilities at fair value with changes recognised in the income statement include liabilities held for trading and financial liabilities initially recognised at fair value, with changes recognised in the income statement. Liabilities held for trading are those liabilities acquired in order to discharge or transfer them in the short term. This category also includes derivative financial instruments subscribed by the Company and not designated as hedging instruments in a hedging relationship pursuant to IFRS 9. Embedded derivatives, separated from the main contract, are classified as financial instruments held for trading, unless they are designated as effective hedging instruments. Gains or losses on liabilities held for trading are recognised in the income statement. Financial liabilities are designated at fair value with changes recognised in the income statement from the date of initial recognition, only if the criteria of IFRS 9 are met. Loans and payables This is the most important category for the Company and includes interest-bearing payables and loans. After initial statement, loans are valued using the amortised cost approach, applying the effective interest rate method. Gains and losses are recognised in the income statement when the liability is discharged, as well as through the amortisation process. Amortised cost is calculated by recognising the discount or premium on the acquisition and the fees or costs that are an integral part of the effective interest rate. Amortisation at the effective interest rate is included in financial expenses in the income statement. Cancellation A financial liability is derecognised when the obligation underlying the liability is discharged, cancelled or fulfilled. If an existing financial liability is replaced by another from the same lender, at substantially different conditions, or if the conditions of an existing liability are substantially changed, this replacement or change is treated as a derecognition of the original liability accompanied by the recognition of a new liability, with any differences between the carrying values recognised in the income statement. Policy for conversion of foreign currency items Receivables and payables originally expressed in foreign currencies are converted into euro at the exchange rates in force on the date of the transactions originating them. Forex differences realised upon collection of receivables and payment of payables in foreign currency are posted in the income statement. Income and costs relating to foreign-currency transactions are converted at the rate in force on the transaction date. At year-end, assets and liabilities expressed in foreign currencies, with the exception of non-current items, are posted at the spot exchange rate in force at the end of the reporting period and related foreign exchange gains and losses are posted in the income statement. If conversion generates a net gain, this value constitutes a non-distributable reserve until it is effectively realised. Derivative instruments and hedge accounting The Group\u2019s business is exposed to financial risks relating to changes in exchange rates, commodity prices and interest rates. The company uses derivative instruments (mainly forward contracts on currencies and commodity options) to hedge risks stemming from changes in foreign currencies relating to irrevocable commitments or to planned future transactions. Derivatives are initially recognised at cost and are then adjusted to fair value on subsequent closing dates. Changes in the fair value of derivatives designated and recognised as effective for hedging future cash flows relating to the Group\u2019s contractual commitments and planned transactions are recognised directly in shareholders' equity, while the ineffective portion is immediately posted in the income statement. If the contractual commitments or planned transactions materialise in the recognition of assets or liabilities, when such assets or liabilities are recognised, the gains or losses on the derivative that were directly recognised in equity are factored back into the initial valuation of the cost of acquisition or carrying value of the asset or liability. For cash flow hedges that do not lead to recognition of assets or liabilities, the amounts that were directly recognised in equity are included in the income statement in the same period when the contractual commitment or planned transaction hedged impacts profit and loss \u2013 for example, when a planned sale actually takes place. For effective hedges of exposure to changes in fair value, the item hedged is adjusted for the changes in fair value attributable to the risk hedged and recognised in the income statement. Gains and losses stemming from the derivative\u2019s valuation are also posted in the income statement. Changes in the fair value of derivatives not designated as hedging instruments are recognised in the income statement in the period when they occur. Hedge accounting is discontinued when the hedging instrument expires, is sold or is exercised, or when it no longer qualifies as a hedge. At this time, the cumulative gains or losses of the hedging instrument recognised in equity are kept in the latter until the planned transaction actually takes place. If the transaction hedged is not expected to take place, cumulative gains or losses recognised directly in equity are transferred to the year\u2019s income statement. Embedded derivatives included in other financial instruments or contracts are treated as separate derivatives when their risks and characteristics are not strictly related to those of their host contracts and the latter are not measured at fair value with posting of related gains and losses in the income statement. Revenue from contracts with customers The Group is engaged in the supply of components for household appliances (mainly gas parts, such as valves and burners, hinges and electronic components). Revenue from contracts with customers is recognised when control of the goods is transferred to the customer for an amount that reflects the consideration that the Group expects to receive in exchange for the goods. The control of the goods passes to the customer according to the terms of return defined with the customer. The usual extended payment terms range from 30 to 120 days from shipment; the Group believes that the price does not include significant financing components. The guarantees provided for in the contracts with customers are of a general nature and not extended and are accounted for in accordance with IAS 37. Financial income Finance income includes interest receivable on funds invested and income from financial instruments, when not offset as part of hedging transactions. Interest income is recognised in the income statement at the time of vesting, taking effective output into consideration. Financial expenses Financial expenses include interest payable on financial debt calculated using the effective interest method and bank expenses. All the other financial expenses are recognised as costs for the year in which they are incurred. Income taxes for the year Income taxes include all taxes calculated on the Group\u2019s taxable income. Income taxes are directly recognised in the income statement, with the exception of those concerning items directly debited or credited to shareholders\u2019 equity, in which case the tax effect is recognised directly in shareholders\u2019 equity. Other taxes not relating to income, such as property taxes, are included among operating expenses. Deferred taxes are provisioned in accordance with the global liability provisioning method. They are calculated on all temporary differences emerging between the taxable base of an asset and liability and its carrying value in the consolidated financial statements, with the exception of goodwill that is not tax-deductible and of differences stemming from investments in subsidiaries for which cancellation is not envisaged in the foreseeable future. Deferred tax assets on unused tax losses and tax credits carried forward are recognised to the extent that it is probable that future taxable income will be available against which they can be recovered. Current and deferred tax assets and liabilities are offset when income taxes are levied by the same tax authority and when there is a legal right to settle on a net basis. Deferred tax assets and liabilities are measured using the tax rates that are expected to be applicable, according to the respective regulations of the countries where the Group operates, in the years when temporary differences will be realised or settled. Dividends Dividends are posted on an accrual basis when the right to receive them materialises, i.e. when shareholders approve dividend distribution. Treasury shares Treasury shares are booked as a reduction of shareholders\u2019 equity. The carrying value of treasury shares and revenues from any subsequent sales are recognised in the form of changes in shareholders\u2019 equity. Equity-settled transactions Some Group employees receive part of the remuneration in the form of share-based payments, therefore employees provide services in exchange for shares (\u201cequity-settled transactions\u201d). The cost of equity-settled transactions is determined by the fair value at the date on which the assignment is made using an appropriate measurement method, as explained in more detail in Note 39. This cost, together with the corresponding increase in shareholders' equity, is recognised under personnel costs (Note 28) over the period in which the conditions relating to the achievement of objectives and/or the provision of the service are met. The cumulative costs recognised for such transactions at the end of each reporting period up to the vesting date are commensurate with the expiry of the vesting period and the best estimate of the number of equity instruments that will actually vest. Service or performance conditions are not taken into account when defining the fair value of the plan at the assignment date. However, the probability of these conditions being met is taken into account when defining the best estimate of the number of equity instruments that will vest. Market conditions are reflected in the fair value at the assignment date. Any other condition related to the plan that does not involve a service obligation is not considered to be a vesting condition. Non-vesting conditions are reflected in the fair value of the plan and result in the immediate recognition of the cost of the plan, unless there are also service or performance conditions. No cost is recognised for rights that do not vest in that the performance and/or service conditions are not met. When the rights include a market condition or a non-vesting condition, these are treated as if they had vested regardless of whether the market conditions or other non-vesting conditions to which they are subject are met or not, it being understood that all other performance and/or service conditions must be met. If the conditions of the plan are changed, the minimum cost to be recognised is the fair value at the assignment date in the absence of the change in the plan itself, on the assumption that the original conditions of the plan are met. Moreover, a cost is recognised for each change that results in an increase in total fair value of the payment plan, or that is in any case favourable for employees; this cost is measured with reference to the date of change. When a plan is cancelled, any remaining element of the plan's fair value is immediately expensed to the income statement. Earnings per share Basic EPS is calculated by dividing the profit or loss attributable to the direct parent company\u2019s shareholders by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is calculated by dividing the profit or loss attributable to the direct parent company\u2019s shareholders by the weighted average number of shares outstanding, adjusted to take into account the effects of all potential ordinary shares with a dilutive effect. The Company classifies non-current assets as held for sale if their carrying value will be recovered mainly through a sale transaction, rather than through their continued use. These non-current assets classified as held for sale are measured at the lower of their carrying value and their fair value less costs to sell. Selling costs are the additional costs directly attributable to the sale, excluding financial expenses and taxes. The condition for classification as held for sale is only met when the sale is highly probable and the asset is available for immediate sale in its present condition. The actions required to complete the sale should indicate that significant changes to the sale are unlikely or that the sale will be cancelled. Management must be committed to the sale, which should be completed within one year from the date of classification. Depreciation of property, plant and equipment and amortisation of intangible assets stops when they are classified as available for sale. Assets and liabilities classified as held for sale are presented separately in the financial statements. ",
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"pp-value-177-1": {
"value": "The accounting standards and policies applied for the preparation of the consolidated financial statements at 31 December 2024, unchanged versus the previous year, are shown below: Property, plant and equipment These are recognised at purchase or manufacturing cost. The cost includes directly chargeable ancillary costs. These costs also include revaluations undertaken in the past based on monetary revaluation rules or pursuant to company mergers. Depreciation is calculated according to rates deemed appropriate to spread the carrying value of tangible assets over their useful working life. Estimated useful working life in years, unchanged compared to previous financial years, is as follows: Buildings 33 Light constructions 10 General plant 10 Specific plant and machinery 6 \u2013 10 Equipment 4 \u2013 10 Furniture 8 Electronic equipment 5 Vehicles and other transport means 4 \u2013 5 Ordinary maintenance costs are expensed in the year in which they are incurred; costs that increase the asset value or useful working life are capitalised and depreciated according to the residual possibility of utilisation of the assets to which they refer. Land is not depreciated. Leased assets The Group assesses at the time of signing an agreement whether it is, or contains, a lease, or if the contract gives the right to control the use of an identified asset for a period of time in exchange for a consideration. The Group adopts a single recognition and measurement model for all leases according to which the assets acquired relating to the right of use are shown under assets at purchase value less depreciation, any impairment losses and adjusted for any re-measurement of lease liabilities. Assets are depreciated on a straight-line basis from the starting date of the agreement until the end of the useful life of the asset or the end of the lease agreement, whichever comes first. Set against recognition of such assets, the amounts payable to the lessor, are posted among short- and medium-/long-term payables, by measuring them at the present value of the lease payments not yet made. Moreover, financial charges pertaining to the period are charged to the income statement. Adoption of the accounting standard IFRS 16 \u201cLeases\u201d The Group applied IFRS 16 from 1 January 2019 by using the amended retrospective approach. When evaluating the lease liabilities, the Group discounted the payments due for the lease using the incremental borrowing rate, the weighted average of which was 5.75% on 31 December 2024 and 5.15% on 31 December 2023. The rate was defined taking also account of the currency in which the lease agreements are denominated and the country in which the leased asset is located. The lease term is calculated based on the non-cancellable period of the lease, including the periods covered by the option to extend or to terminate the lease if it is reasonably certain that those options will be exercised or not exercised, taking account of all relevant factors that create an economic incentive relating to those decisions. Assets held for sale The Group classifies non-current assets as held for sale if their carrying value will be recovered mainly through a sale transaction, rather than through continuing use. These non-current assets classified as held for sale are measured at the lower of their carrying value and their fair value less costs to sell. Selling costs are the additional costs directly attributable to the sale, excluding financial expenses and taxes. The condition for classification as held for sale is only met when the sale is highly probable and the asset is available for immediate sale in its present condition. The actions required to complete the sale should indicate that significant changes to the sale are unlikely or that the sale will be cancelled. Management must be committed to the sale, which should be completed within one year from the date of classification. Depreciation of property, plant and equipment and amortisation of intangible assets stops when they are classified as available for sale. Assets and liabilities classified as held for sale are presented separately among the items in the financial statements. Goodwill Goodwill is the difference between the purchase price and fair value of investee companies\u2019 identifiable assets and liabilities on the date of acquisition. As regards acquisitions completed prior to the date of IFRS adoption, the Sabaf Group has used the option provided by IFRS 1 to refrain from applying IFRS 3 \u2013 concerning business combinations \u2013 to acquisitions that took place prior to the transition date. Consequently, goodwill arising in relation to past acquisitions has not been recalculated and has been posted in accordance with Italian GAAPs, net of amortisation reported up to 31 December 2003 and any losses caused by a permanent value impairment. After the transition date, goodwill \u2013 as an intangible asset with an indefinite useful life \u2013 is not amortised but subjected annually to impairment testing to check for value loss, or more frequently if there are signs that the asset may have suffered impairment (impairment test). Other intangible assets As established by IAS 38, other intangible assets acquired or internally produced are recognised as assets when it is probable that use of the asset will generate future economic benefits and when asset cost can be measured reliably. If it is considered that these future economic benefits will not be generated, the development costs are written down in the year in which this is ascertained. Such assets are measured at purchase or production cost and - if the assets concerned have a finite useful life - are amortised on a straight-line basis over their finite useful life. Estimated useful working life in years, unchanged compared to previous financial years, is as follows: Customer relationship 15 Brand 15 Patents 9 Know-how 7 Development costs 10 Software 3 - 5 Impairment At each end of reporting period, the Group reviews the carrying value of its tangible and intangible assets to determine whether there are signs of impairment losses of these assets. If there is any such indication, the recoverable amount of said assets is estimated so as to determine the total of the write-down. If it is not possible to estimate recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit (CGU) to which the asset belongs. In particular, the recoverable amount of the cash generating units (which generally coincide with the legal entity to which the capitalised assets refer) is verified by determining the value of use. The recoverable amount is the higher of the net selling price and value of use. In measuring the value of use, future cash flows net of taxes, estimated based on past experience, are discounted to their present value using a pre-tax rate that reflects current market valuations of the present cost of money and specific asset risk. The main assumptions used for calculating the value of use concern the discount rate, growth rate, expected changes in selling prices and cost trends during the period used for the calculation. The growth rates adopted are based on future market expectations in the relevant sector. Changes in the sales prices are based on past experience and on the expected future changes in the market. The Group prepares operating cash flow forecasts based on the most recent budgets approved by the Board of Directors of the consolidated companies, draws up the forecasts for the coming years and determines the terminal value (current value of perpetual income), which expresses the medium- and long-term operating flows in the specific sector. If the recoverable amount of an asset (or CGU) is estimated to be lower than its carrying value, the asset\u2019s carrying value is reduced to the lower recoverable amount, recognising impairment in the income statement. When there is no longer any reason for a write-down to be maintained, the carrying value of the asset (or of the cash-generating unit) - with the exception of goodwill - is increased to the new value resulting from the estimate of its recoverable amount, but not beyond the net carrying value that the asset would have had if it had not been written down for impairment. Reversal of impairment loss is recognised in the income statement. Investment property As allowed by IAS 40, non-operating buildings and constructions are assessed at cost net of depreciation and losses due to cumulative impairment. The depreciation criterion applied is the asset\u2019s estimated useful life, which is considered to be 33 years. If the recoverable amount of the investment property \u2013 determined based on the market value of the properties \u2013 is estimated to be lower than its carrying value, the asset\u2019s carrying value is reduced to the lower recoverable amount, recognising impairment in the income statement. When there is no longer any reason for a write-down to be maintained, the carrying value of the asset (or cash generating unit) is increased to the new value stemming from the estimate of its recoverable amount \u2013 but not beyond the net carrying value that the asset would have had if it had not been written down for impairment. Reversal of impairment loss is recognised in the income statement. Equity investments and non-current receivables Equity investments in companies other than subsidiaries, associates and joint ventures are classified as financial assets measured at fair value, which normally corresponds to the transaction price including directly attributable transaction costs. Subsequent changes in fair value are recognised through profit or loss (FVPL) or, if the option is exercised in accordance with the standard, in Other comprehensive income (FVOCI) under the heading \u201cInstrument reserve at FVOCI\u201d. Non-current receivables are stated at their presumed realisable value. Inventories Inventories are measured at the lower of purchase or production cost \u2013 determined using the weighted average cost method \u2013 and the corresponding fair value represented by the replacement cost for purchased materials and by the presumed realisable value for finished and semi-processed products \u2013 calculated taking into account any manufacturing costs and direct selling costs yet to be incurred. Inventory cost includes accessory costs and the portion of direct and indirect manufacturing costs that can reasonably be assigned to inventory items. Inventories subject to obsolescence and low turnover are written down in relation to their possibility of use or realisation. Inventory write-downs are derecognised in subsequent years if the reasons for such write-downs cease to exist. Trade receivables and other financial assets Initial recognition Upon initial recognition, financial assets are classified, as the case may be, on the basis of subsequent measurement methods, i.e. at amortised cost, at fair value recognised in other comprehensive income (OCI) and at fair value through profit or loss. The classification of financial assets at initial recognition depends on the characteristics of the contractual cash flows of the financial assets and on the business model that the Group uses to manage them. Trade receivables that do not contain a significant financing component are valued at the transaction price determined in accordance with IFRS 15. See the \u201cRevenue from Contracts with Customers\u201d paragraph. Other financial assets are recognised at fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. For a financial asset to be classified and measured at amortised cost or at fair value recognised in OCI, it must generate cash flows that depend solely on the principal and interest on the amount of principal to be repaid (known as \u2018solely payments of principal and interest (SPPI)\u2019). This measurement is referred to as the SPPI test and is carried out at the instrument level. Subsequent measurement The measurement of financial liabilities depends on their classification, as described below. Financial assets at amortised cost (debt instruments) This category is the most important for the Group. The Group measures the financial assets at amortised cost if both of the following requirements are met: \u25aa the financial asset is held as part of a business model whose objective is to hold financial assets for the purpose of collecting contractual cash flows and \u25aa the contractual terms of the financial asset envisage, at certain dates, cash flows represented solely by payments of principal and interest on the amount of principal to be repaid. Financial assets at amortised cost are subsequently measured using the effective interest method and are subject to impairment.Gains and losses are recognised in the income statement when the asset is derecognised, modified or revalued. Financial assets at amortised cost of the Group include trade receivables. Financial assets at fair value through profit or loss This category includes all assets held for trading, assets designated at initial recognition as financial assets measured at fair value with changes recognised in the income statement, or financial assets that must be measured at fair value. Assets held for trading are all those assets acquired for sale or repurchase in the short term. Derivatives, separated or otherwise, are classified as financial instruments held for trading, unless they are designated as effective hedging instruments. Financial assets with cash flows that are not represented solely by principal and interest payments are classified and measured at fair value through profit or loss, regardless of the business model. Financial instruments at fair value with changes recognised in the income statement are recognised in the statement of financial position at fair value and net changes in fair value are recognised in the income statement. This category includes derivative instruments. The Group does not hold financial assets at fair value recognised in other comprehensive income with reclassification of cumulative gains and losses or financial assets recognised in other comprehensive income without reversal of cumulative gains and losses upon derecognition. Cancellation A financial asset (or, if applicable, part of a financial asset or part of a group of similar financial assets) is firstly written off (e.g. removed from the statement of financial position of the Group) when: - the rights to receive cash flows from the asset are extinguished, or - the Group transferred to a third party the right to receive financial flows from the asset or has taken on the contractual obligation to pay them fully and without delay and (a) transferred substantially all the risks and benefits of the ownership of the financial asset or (b) did not substantially transfer or retain all the risks and benefits of the asset, but transferred their control. If the Group has transferred the rights to receive cash flows from an asset or has signed an agreement on the basis of which it retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more beneficiaries (pass-through), it considers whether or to what extent it has retained the risks and benefits concerning the ownership. If it has not substantially transferred or retained all the risks and benefits or has not lost control over it, the asset continued to be recognised in the financial statements of the Group to the extent of its residual involvement in the asset itself. In this case, the Group also recognises an associated liability. The transferred asset and the associated liability are measured in such a way as to reflect the rights and obligations that pertain to the Group. When the residual involvement of the entity is a guarantee in the transferred asset, the involvement is measured based on the amount of the asset or the maximum amount of the consideration received that the entity could be obliged to pay, whichever lower. Provisions for risks and charges Provisions for risks and charges are provisioned to cover losses and debts, the existence of which is certain or probable, but whose amount or date of occurrence cannot be determined at the end of the year. Provisions are stated in the statement of financial position only when a legal or implicit obligation exists that determines the use of resources with an impact on profit and loss to meet that obligation and the amount can be reliably estimated. If the effect is significant, the provisions are calculated by updating future cash flows estimated at a rate including taxes such as to reflect current market valuations of the current value of the cash and specific risks associated with the liability. Post-employment benefit The post-employment benefit is provisioned to cover the entire liability accruing vis-\u00e0-vis employees in compliance with current legislation and with national and supplementary company collective labour contracts. This liability is subject to revaluation via application of indices fixed by current regulations. Up to 31 December 2006, post-employment benefits were considered defined-benefit plans and accounted for in compliance with IAS 19, using the projected unit-credit method. The regulations of this fund were amended by Italian Law no. 296 of 27 December 2006 and subsequent Decrees and Regulations issued during the first months of 2007. In the light of these changes, and, in particular, for companies with at least 50 employees, post-employment benefits must now be considered a defined-benefit plan only for the portions accruing before 1 January 2007 (and not yet paid as at the end of the reporting period). Conversely, portions accruing after that date are treated as defined-contribution plans. Actuarial gains or losses are recognised immediately under \u201cOther total profits/(losses)\u201d. Trade payables and other financial liabilities Initial recognition All financial liabilities are initially recognised at fair value, in addition to directly attributable transaction costs in case of mortgages, loans and payables. The Company's financial liabilities include trade payables and other payables, mortgages and loans, including current account overdrafts and derivative financial instruments. Subsequent measurement The measurement of financial liabilities depends on their classification, as described below. Financial liabilities at fair value through profit or loss Financial liabilities at fair value with changes recognised in the income statement include liabilities held for trading and financial liabilities initially recognised at fair value, with changes recognised in the income statement. Liabilities held for trading are those liabilities acquired in order to discharge or transfer them in the short term. This category also includes derivative financial instruments subscribed by the Company and not designated as hedging instruments in a hedging relationship pursuant to IFRS 9. Embedded derivatives, separated from the main contract, are classified as financial instruments held for trading, unless they are designated as effective hedging instruments. Gains or losses on liabilities held for trading are recognised in the income statement. Financial liabilities are designated at fair value with changes recognised in the income statement from the date of initial recognition, only if the criteria of IFRS 9 are met. Loans and payables This is the most important category for the Company and includes interest-bearing payables and loans. After initial statement, loans are valued using the amortised cost approach, applying the effective interest rate method. Gains and losses are recognised in the income statement when the liability is discharged, as well as through the amortisation process. Amortised cost is calculated by recognising the discount or premium on the acquisition and the fees or costs that are an integral part of the effective interest rate. Amortisation at the effective interest rate is included in financial expenses in the income statement. Cancellation A financial liability is derecognised when the obligation underlying the liability is discharged, cancelled or fulfilled. If an existing financial liability is replaced by another from the same lender, at substantially different conditions, or if the conditions of an existing liability are substantially changed, this replacement or change is treated as a derecognition of the original liability accompanied by the recognition of a new liability, with any differences between the carrying values recognised in the income statement. Policy for conversion of foreign currency items Receivables and payables originally expressed in foreign currencies are converted into euro at the exchange rates in force on the date of the transactions originating them. Forex differences realised upon collection of receivables and payment of payables in foreign currency are posted in the income statement. Income and costs relating to foreign-currency transactions are converted at the rate in force on the transaction date. At year-end, assets and liabilities expressed in foreign currencies, with the exception of non-current items, are posted at the spot exchange rate in force at the end of the reporting period and related foreign exchange gains and losses are posted in the income statement. If conversion generates a net gain, this value constitutes a non-distributable reserve until it is effectively realised. Derivative instruments and hedge accounting The Group\u2019s business is exposed to financial risks relating to changes in exchange rates, commodity prices and interest rates. The company uses derivative instruments (mainly forward contracts on currencies and commodity options) to hedge risks stemming from changes in foreign currencies relating to irrevocable commitments or to planned future transactions. Derivatives are initially recognised at cost and are then adjusted to fair value on subsequent closing dates. Changes in the fair value of derivatives designated and recognised as effective for hedging future cash flows relating to the Group\u2019s contractual commitments and planned transactions are recognised directly in shareholders' equity, while the ineffective portion is immediately posted in the income statement. If the contractual commitments or planned transactions materialise in the recognition of assets or liabilities, when such assets or liabilities are recognised, the gains or losses on the derivative that were directly recognised in equity are factored back into the initial valuation of the cost of acquisition or carrying value of the asset or liability. For cash flow hedges that do not lead to recognition of assets or liabilities, the amounts that were directly recognised in equity are included in the income statement in the same period when the contractual commitment or planned transaction hedged impacts profit and loss \u2013 for example, when a planned sale actually takes place. For effective hedges of exposure to changes in fair value, the item hedged is adjusted for the changes in fair value attributable to the risk hedged and recognised in the income statement. Gains and losses stemming from the derivative\u2019s valuation are also posted in the income statement. Changes in the fair value of derivatives not designated as hedging instruments are recognised in the income statement in the period when they occur. Hedge accounting is discontinued when the hedging instrument expires, is sold or is exercised, or when it no longer qualifies as a hedge. At this time, the cumulative gains or losses of the hedging instrument recognised in equity are kept in the latter until the planned transaction actually takes place. If the transaction hedged is not expected to take place, cumulative gains or losses recognised directly in equity are transferred to the year\u2019s income statement. Embedded derivatives included in other financial instruments or contracts are treated as separate derivatives when their risks and characteristics are not strictly related to those of their host contracts and the latter are not measured at fair value with posting of related gains and losses in the income statement. Revenue from contracts with customers The Group is engaged in the supply of components for household appliances (mainly gas parts, such as valves and burners, hinges and electronic components). Revenue from contracts with customers is recognised when control of the goods is transferred to the customer for an amount that reflects the consideration that the Group expects to receive in exchange for the goods. The control of the goods passes to the customer according to the terms of return defined with the customer. The usual extended payment terms range from 30 to 120 days from shipment; the Group believes that the price does not include significant financing components. The guarantees provided for in the contracts with customers are of a general nature and not extended and are accounted for in accordance with IAS 37. Financial income Finance income includes interest receivable on funds invested and income from financial instruments, when not offset as part of hedging transactions. Interest income is recognised in the income statement at the time of vesting, taking effective output into consideration. Financial expenses Financial expenses include interest payable on financial debt calculated using the effective interest method and bank expenses. All the other financial expenses are recognised as costs for the year in which they are incurred. Income taxes for the year Income taxes include all taxes calculated on the Group\u2019s taxable income. Income taxes are directly recognised in the income statement, with the exception of those concerning items directly debited or credited to shareholders\u2019 equity, in which case the tax effect is recognised directly in shareholders\u2019 equity. Other taxes not relating to income, such as property taxes, are included among operating expenses. Deferred taxes are provisioned in accordance with the global liability provisioning method. They are calculated on all temporary differences emerging between the taxable base of an asset and liability and its carrying value in the consolidated financial statements, with the exception of goodwill that is not tax-deductible and of differences stemming from investments in subsidiaries for which cancellation is not envisaged in the foreseeable future. Deferred tax assets on unused tax losses and tax credits carried forward are recognised to the extent that it is probable that future taxable income will be available against which they can be recovered. Current and deferred tax assets and liabilities are offset when income taxes are levied by the same tax authority and when there is a legal right to settle on a net basis. Deferred tax assets and liabilities are measured using the tax rates that are expected to be applicable, according to the respective regulations of the countries where the Group operates, in the years when temporary differences will be realised or settled. Dividends Dividends are posted on an accrual basis when the right to receive them materialises, i.e. when shareholders approve dividend distribution. Treasury shares Treasury shares are booked as a reduction of shareholders\u2019 equity. The carrying value of treasury shares and revenues from any subsequent sales are recognised in the form of changes in shareholders\u2019 equity. Equity-settled transactions Some Group employees receive part of the remuneration in the form of share-based payments, therefore employees provide services in exchange for shares (\u201cequity-settled transactions\u201d). The cost of equity-settled transactions is determined by the fair value at the date on which the assignment is made using an appropriate measurement method, as explained in more detail in Note 39. This cost, together with the corresponding increase in shareholders' equity, is recognised under personnel costs (Note 28) over the period in which the conditions relating to the achievement of objectives and/or the provision of the service are met. The cumulative costs recognised for such transactions at the end of each reporting period up to the vesting date are commensurate with the expiry of the vesting period and the best estimate of the number of equity instruments that will actually vest. Service or performance conditions are not taken into account when defining the fair value of the plan at the assignment date. However, the probability of these conditions being met is taken into account when defining the best estimate of the number of equity instruments that will vest. Market conditions are reflected in the fair value at the assignment date. Any other condition related to the plan that does not involve a service obligation is not considered to be a vesting condition. Non-vesting conditions are reflected in the fair value of the plan and result in the immediate recognition of the cost of the plan, unless there are also service or performance conditions. No cost is recognised for rights that do not vest in that the performance and/or service conditions are not met. When the rights include a market condition or a non-vesting condition, these are treated as if they had vested regardless of whether the market conditions or other non-vesting conditions to which they are subject are met or not, it being understood that all other performance and/or service conditions must be met. If the conditions of the plan are changed, the minimum cost to be recognised is the fair value at the assignment date in the absence of the change in the plan itself, on the assumption that the original conditions of the plan are met. Moreover, a cost is recognised for each change that results in an increase in total fair value of the payment plan, or that is in any case favourable for employees; this cost is measured with reference to the date of change. When a plan is cancelled, any remaining element of the plan's fair value is immediately expensed to the income statement. Earnings per share Basic EPS is calculated by dividing the profit or loss attributable to the direct parent company\u2019s shareholders by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is calculated by dividing the profit or loss attributable to the direct parent company\u2019s shareholders by the weighted average number of shares outstanding, adjusted to take into account the effects of all potential ordinary shares with a dilutive effect. ",
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"pp-value-181-3": {
"value": "Property, plant and equipment These are recognised at purchase or manufacturing cost. The cost includes directly chargeable ancillary costs. These costs also include revaluations undertaken in the past based on monetary revaluation rules or pursuant to company mergers. Depreciation is calculated according to rates deemed appropriate to spread the carrying value of tangible assets over their useful working life. Estimated useful working life in years, unchanged compared to previous financial years, is as follows: Buildings 33 Light constructions 10 General plant 10 Specific plant and machinery 6 \u2013 10 Equipment 4 \u2013 10 Furniture 8 Electronic equipment 5 Vehicles and other transport means 4 \u2013 5 Ordinary maintenance costs are expensed in the year in which they are incurred; costs that increase the asset value or useful working life are capitalised and depreciated according to the residual possibility of utilisation of the assets to which they refer. Land is not depreciated. ",
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"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"pp-value-211-3": {
"value": "Leased assets The Group assesses at the time of signing an agreement whether it is, or contains, a lease, or if the contract gives the right to control the use of an identified asset for a period of time in exchange for a consideration. The Group adopts a single recognition and measurement model for all leases according to which the assets acquired relating to the right of use are shown under assets at purchase value less depreciation, any impairment losses and adjusted for any re-measurement of lease liabilities. Assets are depreciated on a straight-line basis from the starting date of the agreement until the end of the useful life of the asset or the end of the lease agreement, whichever comes first. Set against recognition of such assets, the amounts payable to the lessor, are posted among short- and medium-/long-term payables, by measuring them at the present value of the lease payments not yet made. Moreover, financial charges pertaining to the period are charged to the income statement. Adoption of the accounting standard IFRS 16 \u201cLeases\u201d The Group applied IFRS 16 from 1 January 2019 by using the amended retrospective approach. When evaluating the lease liabilities, the Group discounted the payments due for the lease using the incremental borrowing rate, the weighted average of which was 5.75% on 31 December 2024 and 5.15% on 31 December 2023. The rate was defined taking also account of the currency in which the lease agreements are denominated and the country in which the leased asset is located. The lease term is calculated based on the non-cancellable period of the lease, including the periods covered by the option to extend or to terminate the lease if it is reasonably certain that those options will be exercised or not exercised, taking account of all relevant factors that create an economic incentive relating to those decisions. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-240-3": {
"value": "Assets held for sale The Group classifies non-current assets as held for sale if their carrying value will be recovered mainly through a sale transaction, rather than through continuing use. These non-current assets classified as held for sale are measured at the lower of their carrying value and their fair value less costs to sell. Selling costs are the additional costs directly attributable to the sale, excluding financial expenses and taxes. The condition for classification as held for sale is only met when the sale is highly probable and the asset is available for immediate sale in its present condition. The actions required to complete the sale should indicate that significant changes to the sale are unlikely or that the sale will be cancelled. Management must be committed to the sale, which should be completed within one year from the date of classification. Depreciation of property, plant and equipment and amortisation of intangible assets stops when they are classified as available for sale. Assets and liabilities classified as held for sale are presented separately among the items in the financial statements. The Company classifies non-current assets as held for sale if their carrying value will be recovered mainly through a sale transaction, rather than through their continued use. These non-current assets classified as held for sale are measured at the lower of their carrying value and their fair value less costs to sell. Selling costs are the additional costs directly attributable to the sale, excluding financial expenses and taxes. The condition for classification as held for sale is only met when the sale is highly probable and the asset is available for immediate sale in its present condition. The actions required to complete the sale should indicate that significant changes to the sale are unlikely or that the sale will be cancelled. Management must be committed to the sale, which should be completed within one year from the date of classification. Depreciation of property, plant and equipment and amortisation of intangible assets stops when they are classified as available for sale. Assets and liabilities classified as held for sale are presented separately in the financial statements. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-256-3": {
"value": "Goodwill Goodwill is the difference between the purchase price and fair value of investee companies\u2019 identifiable assets and liabilities on the date of acquisition. As regards acquisitions completed prior to the date of IFRS adoption, the Sabaf Group has used the option provided by IFRS 1 to refrain from applying IFRS 3 \u2013 concerning business combinations \u2013 to acquisitions that took place prior to the transition date. Consequently, goodwill arising in relation to past acquisitions has not been recalculated and has been posted in accordance with Italian GAAPs, net of amortisation reported up to 31 December 2003 and any losses caused by a permanent value impairment. After the transition date, goodwill \u2013 as an intangible asset with an indefinite useful life \u2013 is not amortised but subjected annually to impairment testing to check for value loss, or more frequently if there are signs that the asset may have suffered impairment (impairment test). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-270-3": {
"value": "Other intangible assets As established by IAS 38, other intangible assets acquired or internally produced are recognised as assets when it is probable that use of the asset will generate future economic benefits and when asset cost can be measured reliably. If it is considered that these future economic benefits will not be generated, the development costs are written down in the year in which this is ascertained. Such assets are measured at purchase or production cost and - if the assets concerned have a finite useful life - are amortised on a straight-line basis over their finite useful life. Estimated useful working life in years, unchanged compared to previous financial years, is as follows: Customer relationship 15 Brand 15 Patents 9 Know-how 7 Development costs 10 Software 3 - 5 ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-296-3": {
"value": "Impairment At each end of reporting period, the Group reviews the carrying value of its tangible and intangible assets to determine whether there are signs of impairment losses of these assets. If there is any such indication, the recoverable amount of said assets is estimated so as to determine the total of the write-down. If it is not possible to estimate recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit (CGU) to which the asset belongs. In particular, the recoverable amount of the cash generating units (which generally coincide with the legal entity to which the capitalised assets refer) is verified by determining the value of use. The recoverable amount is the higher of the net selling price and value of use. In measuring the value of use, future cash flows net of taxes, estimated based on past experience, are discounted to their present value using a pre-tax rate that reflects current market valuations of the present cost of money and specific asset risk. The main assumptions used for calculating the value of use concern the discount rate, growth rate, expected changes in selling prices and cost trends during the period used for the calculation. The growth rates adopted are based on future market expectations in the relevant sector. Changes in the sales prices are based on past experience and on the expected future changes in the market. The Group prepares operating cash flow forecasts based on the most recent budgets approved by the Board of Directors of the consolidated companies, draws up the forecasts for the coming years and determines the terminal value (current value of perpetual income), which expresses the medium- and long-term operating flows in the specific sector. If the recoverable amount of an asset (or CGU) is estimated to be lower than its carrying value, the asset\u2019s carrying value is reduced to the lower recoverable amount, recognising impairment in the income statement. When there is no longer any reason for a write-down to be maintained, the carrying value of the asset (or of the cash-generating unit) - with the exception of goodwill - is increased to the new value resulting from the estimate of its recoverable amount, but not beyond the net carrying value that the asset would have had if it had not been written down for impairment. Reversal of impairment loss is recognised in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-328-3": {
"value": "Investment property As allowed by IAS 40, non-operating buildings and constructions are assessed at cost net of depreciation and losses due to cumulative impairment. The depreciation criterion applied is the asset\u2019s estimated useful life, which is considered to be 33 years. If the recoverable amount of the investment property \u2013 determined based on the market value of the properties \u2013 is estimated to be lower than its carrying value, the asset\u2019s carrying value is reduced to the lower recoverable amount, recognising impairment in the income statement. When there is no longer any reason for a write-down to be maintained, the carrying value of the asset (or cash generating unit) is increased to the new value stemming from the estimate of its recoverable amount \u2013 but not beyond the net carrying value that the asset would have had if it had not been written down for impairment. Reversal of impairment loss is recognised in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-343-3": {
"value": "Equity investments and non-current receivables Equity investments in companies other than subsidiaries, associates and joint ventures are classified as financial assets measured at fair value, which normally corresponds to the transaction price including directly attributable transaction costs. Subsequent changes in fair value are recognised through profit or loss (FVPL) or, if the option is exercised in accordance with the standard, in Other comprehensive income (FVOCI) under the heading \u201cInstrument reserve at FVOCI\u201d. Non-current receivables are stated at their presumed realisable value. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-353-3": {
"value": "Inventories Inventories are measured at the lower of purchase or production cost \u2013 determined using the weighted average cost method \u2013 and the corresponding fair value represented by the replacement cost for purchased materials and by the presumed realisable value for finished and semi-processed products \u2013 calculated taking into account any manufacturing costs and direct selling costs yet to be incurred. Inventory cost includes accessory costs and the portion of direct and indirect manufacturing costs that can reasonably be assigned to inventory items. Inventories subject to obsolescence and low turnover are written down in relation to their possibility of use or realisation. Inventory write-downs are derecognised in subsequent years if the reasons for such write-downs cease to exist. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-365-3": {
"value": "Trade receivables and other financial assets Initial recognition Upon initial recognition, financial assets are classified, as the case may be, on the basis of subsequent measurement methods, i.e. at amortised cost, at fair value recognised in other comprehensive income (OCI) and at fair value through profit or loss. The classification of financial assets at initial recognition depends on the characteristics of the contractual cash flows of the financial assets and on the business model that the Group uses to manage them. Other financial assets are recognised at fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. For a financial asset to be classified and measured at amortised cost or at fair value recognised in OCI, it must generate cash flows that depend solely on the principal and interest on the amount of principal to be repaid (known as \u2018solely payments of principal and interest (SPPI)\u2019). This measurement is referred to as the SPPI test and is carried out at the instrument level. Subsequent measurement The measurement of financial liabilities depends on their classification, as described below. Financial assets at amortised cost (debt instruments) This category is the most important for the Group. The Group measures the financial assets at amortised cost if both of the following requirements are met: \u25aa the financial asset is held as part of a business model whose objective is to hold financial assets for the purpose of collecting contractual cash flows and \u25aa the contractual terms of the financial asset envisage, at certain dates, cash flows represented solely by payments of principal and interest on the amount of principal to be repaid. Financial assets at amortised cost are subsequently measured using the effective interest method and are subject to impairment.Gains and losses are recognised in the income statement when the asset is derecognised, modified or revalued. Financial assets at amortised cost of the Group include trade receivables. Financial assets at fair value through profit or loss This category includes all assets held for trading, assets designated at initial recognition as financial assets measured at fair value with changes recognised in the income statement, or financial assets that must be measured at fair value. Assets held for trading are all those assets acquired for sale or repurchase in the short term. Derivatives, separated or otherwise, are classified as financial instruments held for trading, unless they are designated as effective hedging instruments. Financial assets with cash flows that are not represented solely by principal and interest payments are classified and measured at fair value through profit or loss, regardless of the business model. Financial instruments at fair value with changes recognised in the income statement are recognised in the statement of financial position at fair value and net changes in fair value are recognised in the income statement. This category includes derivative instruments. The Group does not hold financial assets at fair value recognised in other comprehensive income with reclassification of cumulative gains and losses or financial assets recognised in other comprehensive income without reversal of cumulative gains and losses upon derecognition. Cancellation A financial asset (or, if applicable, part of a financial asset or part of a group of similar financial assets) is firstly written off (e.g. removed from the statement of financial position of the Group) when: - the rights to receive cash flows from the asset are extinguished, or - the Group transferred to a third party the right to receive financial flows from the asset or has taken on the contractual obligation to pay them fully and without delay and (a) transferred substantially all the risks and benefits of the ownership of the financial asset or (b) did not substantially transfer or retain all the risks and benefits of the asset, but transferred their control. If the Group has transferred the rights to receive cash flows from an asset or has signed an agreement on the basis of which it retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more beneficiaries (pass-through), it considers whether or to what extent it has retained the risks and benefits concerning the ownership. If it has not substantially transferred or retained all the risks and benefits or has not lost control over it, the asset continued to be recognised in the financial statements of the Group to the extent of its residual involvement in the asset itself. In this case, the Group also recognises an associated liability. The transferred asset and the associated liability are measured in such a way as to reflect the rights and obligations that pertain to the Group. When the residual involvement of the entity is a guarantee in the transferred asset, the involvement is measured based on the amount of the asset or the maximum amount of the consideration received that the entity could be obliged to pay, whichever lower. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-373-3": {
"value": "Trade receivables that do not contain a significant financing component are valued at the transaction price determined in accordance with IFRS 15. See the \u201cRevenue from Contracts with Customers\u201d paragraph. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-418-4": {
"value": "Cancellation A financial asset (or, if applicable, part of a financial asset or part of a group of similar financial assets) is firstly written off (e.g. removed from the statement of financial position of the Group) when: - the rights to receive cash flows from the asset are extinguished, or - the Group transferred to a third party the right to receive financial flows from the asset or has taken on the contractual obligation to pay them fully and without delay and (a) transferred substantially all the risks and benefits of the ownership of the financial asset or (b) did not substantially transfer or retain all the risks and benefits of the asset, but transferred their control. If the Group has transferred the rights to receive cash flows from an asset or has signed an agreement on the basis of which it retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more beneficiaries (pass-through), it considers whether or to what extent it has retained the risks and benefits concerning the ownership. If it has not substantially transferred or retained all the risks and benefits or has not lost control over it, the asset continued to be recognised in the financial statements of the Group to the extent of its residual involvement in the asset itself. In this case, the Group also recognises an associated liability. The transferred asset and the associated liability are measured in such a way as to reflect the rights and obligations that pertain to the Group. When the residual involvement of the entity is a guarantee in the transferred asset, the involvement is measured based on the amount of the asset or the maximum amount of the consideration received that the entity could be obliged to pay, whichever lower. Cancellation A financial liability is derecognised when the obligation underlying the liability is discharged, cancelled or fulfilled. If an existing financial liability is replaced by another from the same lender, at substantially different conditions, or if the conditions of an existing liability are substantially changed, this replacement or change is treated as a derecognition of the original liability accompanied by the recognition of a new liability, with any differences between the carrying values recognised in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-442-3": {
"value": "Provisions for risks and charges Provisions for risks and charges are provisioned to cover losses and debts, the existence of which is certain or probable, but whose amount or date of occurrence cannot be determined at the end of the year. Provisions are stated in the statement of financial position only when a legal or implicit obligation exists that determines the use of resources with an impact on profit and loss to meet that obligation and the amount can be reliably estimated. If the effect is significant, the provisions are calculated by updating future cash flows estimated at a rate including taxes such as to reflect current market valuations of the current value of the cash and specific risks associated with the liability. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-452-3": {
"value": "Post-employment benefit The post-employment benefit is provisioned to cover the entire liability accruing vis-\u00e0-vis employees in compliance with current legislation and with national and supplementary company collective labour contracts. This liability is subject to revaluation via application of indices fixed by current regulations. Up to 31 December 2006, post-employment benefits were considered defined-benefit plans and accounted for in compliance with IAS 19, using the projected unit-credit method. The regulations of this fund were amended by Italian Law no. 296 of 27 December 2006 and subsequent Decrees and Regulations issued during the first months of 2007. In the light of these changes, and, in particular, for companies with at least 50 employees, post-employment benefits must now be considered a defined-benefit plan only for the portions accruing before 1 January 2007 (and not yet paid as at the end of the reporting period). Conversely, portions accruing after that date are treated as defined-contribution plans. Actuarial gains or losses are recognised immediately under \u201cOther total profits/(losses)\u201d. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-467-3": {
"value": "Trade payables and other financial liabilities Initial recognition All financial liabilities are initially recognised at fair value, in addition to directly attributable transaction costs in case of mortgages, loans and payables. The Company's financial liabilities include trade payables and other payables, mortgages and loans, including current account overdrafts and derivative financial instruments. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-475-3": {
"value": "Subsequent measurement The measurement of financial liabilities depends on their classification, as described below. Financial liabilities at fair value through profit or loss Financial liabilities at fair value with changes recognised in the income statement include liabilities held for trading and financial liabilities initially recognised at fair value, with changes recognised in the income statement. Liabilities held for trading are those liabilities acquired in order to discharge or transfer them in the short term. This category also includes derivative financial instruments subscribed by the Company and not designated as hedging instruments in a hedging relationship pursuant to IFRS 9. Embedded derivatives, separated from the main contract, are classified as financial instruments held for trading, unless they are designated as effective hedging instruments. Gains or losses on liabilities held for trading are recognised in the income statement. Financial liabilities are designated at fair value with changes recognised in the income statement from the date of initial recognition, only if the criteria of IFRS 9 are met. Loans and payables This is the most important category for the Company and includes interest-bearing payables and loans. After initial statement, loans are valued using the amortised cost approach, applying the effective interest rate method. Gains and losses are recognised in the income statement when the liability is discharged, as well as through the amortisation process. Amortised cost is calculated by recognising the discount or premium on the acquisition and the fees or costs that are an integral part of the effective interest rate. Amortisation at the effective interest rate is included in financial expenses in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-506-3": {
"value": "Policy for conversion of foreign currency items Receivables and payables originally expressed in foreign currencies are converted into euro at the exchange rates in force on the date of the transactions originating them. Forex differences realised upon collection of receivables and payment of payables in foreign currency are posted in the income statement. Income and costs relating to foreign-currency transactions are converted at the rate in force on the transaction date. At year-end, assets and liabilities expressed in foreign currencies, with the exception of non-current items, are posted at the spot exchange rate in force at the end of the reporting period and related foreign exchange gains and losses are posted in the income statement. If conversion generates a net gain, this value constitutes a non-distributable reserve until it is effectively realised. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-518-3": {
"value": "Derivative instruments and hedge accounting The Group\u2019s business is exposed to financial risks relating to changes in exchange rates, commodity prices and interest rates. The company uses derivative instruments (mainly forward contracts on currencies and commodity options) to hedge risks stemming from changes in foreign currencies relating to irrevocable commitments or to planned future transactions. Derivatives are initially recognised at cost and are then adjusted to fair value on subsequent closing dates. Changes in the fair value of derivatives designated and recognised as effective for hedging future cash flows relating to the Group\u2019s contractual commitments and planned transactions are recognised directly in shareholders' equity, while the ineffective portion is immediately posted in the income statement. If the contractual commitments or planned transactions materialise in the recognition of assets or liabilities, when such assets or liabilities are recognised, the gains or losses on the derivative that were directly recognised in equity are factored back into the initial valuation of the cost of acquisition or carrying value of the asset or liability. For cash flow hedges that do not lead to recognition of assets or liabilities, the amounts that were directly recognised in equity are included in the income statement in the same period when the contractual commitment or planned transaction hedged impacts profit and loss \u2013 for example, when a planned sale actually takes place. For effective hedges of exposure to changes in fair value, the item hedged is adjusted for the changes in fair value attributable to the risk hedged and recognised in the income statement. Gains and losses stemming from the derivative\u2019s valuation are also posted in the income statement. Changes in the fair value of derivatives not designated as hedging instruments are recognised in the income statement in the period when they occur. Hedge accounting is discontinued when the hedging instrument expires, is sold or is exercised, or when it no longer qualifies as a hedge. At this time, the cumulative gains or losses of the hedging instrument recognised in equity are kept in the latter until the planned transaction actually takes place. If the transaction hedged is not expected to take place, cumulative gains or losses recognised directly in equity are transferred to the year\u2019s income statement. Embedded derivatives included in other financial instruments or contracts are treated as separate derivatives when their risks and characteristics are not strictly related to those of their host contracts and the latter are not measured at fair value with posting of related gains and losses in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-554-3": {
"value": "Revenue from contracts with customers The Group is engaged in the supply of components for household appliances (mainly gas parts, such as valves and burners, hinges and electronic components). Revenue from contracts with customers is recognised when control of the goods is transferred to the customer for an amount that reflects the consideration that the Group expects to receive in exchange for the goods. The control of the goods passes to the customer according to the terms of return defined with the customer. The usual extended payment terms range from 30 to 120 days from shipment; the Group believes that the price does not include significant financing components. The guarantees provided for in the contracts with customers are of a general nature and not extended and are accounted for in accordance with IAS 37. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-566-3": {
"value": "Financial income Finance income includes interest receivable on funds invested and income from financial instruments, when not offset as part of hedging transactions. Interest income is recognised in the income statement at the time of vesting, taking effective output into consideration. Financial expenses Financial expenses include interest payable on financial debt calculated using the effective interest method and bank expenses. All the other financial expenses are recognised as costs for the year in which they are incurred. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-576-3": {
"value": "Income taxes for the year Income taxes include all taxes calculated on the Group\u2019s taxable income. Income taxes are directly recognised in the income statement, with the exception of those concerning items directly debited or credited to shareholders\u2019 equity, in which case the tax effect is recognised directly in shareholders\u2019 equity. Other taxes not relating to income, such as property taxes, are included among operating expenses. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-582-3": {
"value": "Deferred taxes are provisioned in accordance with the global liability provisioning method. They are calculated on all temporary differences emerging between the taxable base of an asset and liability and its carrying value in the consolidated financial statements, with the exception of goodwill that is not tax-deductible and of differences stemming from investments in subsidiaries for which cancellation is not envisaged in the foreseeable future. Deferred tax assets on unused tax losses and tax credits carried forward are recognised to the extent that it is probable that future taxable income will be available against which they can be recovered. Current and deferred tax assets and liabilities are offset when income taxes are levied by the same tax authority and when there is a legal right to settle on a net basis. Deferred tax assets and liabilities are measured using the tax rates that are expected to be applicable, according to the respective regulations of the countries where the Group operates, in the years when temporary differences will be realised or settled. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-596-3": {
"value": "Dividends Dividends are posted on an accrual basis when the right to receive them materialises, i.e. when shareholders approve dividend distribution. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-600-3": {
"value": "Treasury shares Treasury shares are booked as a reduction of shareholders\u2019 equity. The carrying value of treasury shares and revenues from any subsequent sales are recognised in the form of changes in shareholders\u2019 equity. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-606-3": {
"value": "Equity-settled transactions Some Group employees receive part of the remuneration in the form of share-based payments, therefore employees provide services in exchange for shares (\u201cequity-settled transactions\u201d). The cost of equity-settled transactions is determined by the fair value at the date on which the assignment is made using an appropriate measurement method, as explained in more detail in Note 39. This cost, together with the corresponding increase in shareholders' equity, is recognised under personnel costs (Note 28) over the period in which the conditions relating to the achievement of objectives and/or the provision of the service are met. The cumulative costs recognised for such transactions at the end of each reporting period up to the vesting date are commensurate with the expiry of the vesting period and the best estimate of the number of equity instruments that will actually vest. Service or performance conditions are not taken into account when defining the fair value of the plan at the assignment date. However, the probability of these conditions being met is taken into account when defining the best estimate of the number of equity instruments that will vest. Market conditions are reflected in the fair value at the assignment date. Any other condition related to the plan that does not involve a service obligation is not considered to be a vesting condition. Non-vesting conditions are reflected in the fair value of the plan and result in the immediate recognition of the cost of the plan, unless there are also service or performance conditions. No cost is recognised for rights that do not vest in that the performance and/or service conditions are not met. When the rights include a market condition or a non-vesting condition, these are treated as if they had vested regardless of whether the market conditions or other non-vesting conditions to which they are subject are met or not, it being understood that all other performance and/or service conditions must be met. If the conditions of the plan are changed, the minimum cost to be recognised is the fair value at the assignment date in the absence of the change in the plan itself, on the assumption that the original conditions of the plan are met. Moreover, a cost is recognised for each change that results in an increase in total fair value of the payment plan, or that is in any case favourable for employees; this cost is measured with reference to the date of change. When a plan is cancelled, any remaining element of the plan's fair value is immediately expensed to the income statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-640-3": {
"value": "Earnings per share Basic EPS is calculated by dividing the profit or loss attributable to the direct parent company\u2019s shareholders by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is calculated by dividing the profit or loss attributable to the direct parent company\u2019s shareholders by the weighted average number of shares outstanding, adjusted to take into account the effects of all potential ordinary shares with a dilutive effect. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-648-1": {
"value": "Use of estimates Preparation of the financial statements and notes in accordance with IFRS requires management to make estimates and assumptions that affect the carrying values of assets and liabilities and the disclosures on contingent assets and liabilities as of the end of the reporting period. Actual results might differ from these estimates. Estimates are used to measure tangible and intangible assets subject to impairment testing, as described earlier, as well as to measure provisions for bad debts, for inventory obsolescence, depreciation and amortisation, asset write-downs, employee benefits, taxes, and other provisions. Specifically: Recoverable amount of tangible and intangible assets The procedure for determining impairment losses of tangible and intangible assets described in \u201cImpairment\u201d implies \u2013 in estimating the value of use \u2013 the use of the Business Plans of investees, which are based on a series of assumptions relating to future events and actions of the investees\u2019 management bodies, which may not necessarily come about. In estimating market value, however, assumptions are made on the expected trend in trading between third parties based on historical trends, which may not actually be repeated. Provisions for bad debts Receivables are adjusted by the related bad debt provision to take into account their recoverable amount. To determine the size of the write-downs, management must make subjective assessments based on the documentation and information available regarding, among other things, the customer\u2019s solvency, as well as experience and historical payment trends. Provisions for inventory obsolescence and inventory write-downs at their expected sale value Inventories subject to obsolescence and slow turnover are systematically measured and written down if their recoverable value is less than their carrying value. Write-downs are calculated based on management assumptions and estimates, resulting from experience and historical results. If the expected sale value is less than the purchase or production cost, inventories of finished goods are written down to market value, estimated on the basis of current selling prices. Employee benefits The current value of liabilities for employee benefits depends on a series of factors determined using actuarial techniques based on certain assumptions. Assumptions concern the discount rate, estimates of future salary increases, and mortality and resignation rates. Any change in the above-mentioned assumptions might have significant effects on liabilities for pension benefits. Share-based payments Estimating the fair value of share-based payments requires the determination of the most appropriate valuation model, which depends on the terms and conditions under which these instruments are granted. This also requires the identification of data to feed into the valuation model, including assumptions about the exercise period of the options, volatility and dividend yield. The Group uses a binomial model for the initial measurement of the fair value of share-based payments with employees. Income taxes The Group is subject to different bodies of tax legislation on income. Determining liabilities for Group taxes requires the use of management valuations in relation to transactions whose tax implications are not certain at the end of the reporting period. Furthermore, the valuation of deferred taxes is based on income expectations for future years; the valuation of expected income depends on factors that might change over time and have a significant effect on the valuation of deferred tax assets. Other provisions When estimating the risk of potential liabilities from disputes, the Directors rely on communications regarding the status of recovery procedures and disputes from the lawyers who represent the Group in litigation. These estimates are determined taking into account the gradual development of the disputes, considering existing exemptions. Climate change With reference to the potential impact of climate change on the Group's activities, the Management carries out targeted analyses to identify and manage the main risks and uncertainties to which the Group is exposed, adapting the corporate strategy accordingly, as described in detail in the Sustainability Statement within the Report on Operations. To date, climate-related issues have not had a significant impact on the opinions and estimates used in preparing these Consolidated Financial Statements. Estimates and assumptions are regularly reviewed and the effects of each change immediately reflected in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-724-1": {
"value": "New accounting standards Amendments to IFRS 16 \u201cFinancial Instruments\u201d In September 2022, the IASB issued an amendment to IFRS 16 that provides specific measurement requirements for lease liabilities that may include variable lease payments arising from a sale and leaseback transaction. The objective is to ensure that the selling lessor does not recognise any gain or loss in respect of the right of use it retains. These changes had no impact on the Group\u2019s consolidated financial statements. Amendments to IAS 1 \u201cPresentation of Financial Statements\u201d The amendments to IAS 1 specify the requirements for classifying liabilities as current or non-current. In particular, the amendments clarify (a) what is meant by the right to postpone an expiry; (b) that the right to postpone must exist at the end of the reporting period; (c) that classification is not impacted by the likelihood that the entity will exercise its right to postpone (d) that only if a derivative embedded in a convertible liability is itself an equity instrument does the maturity of the liability have no impact on classification. Finally, a requirement has been introduced to disclose when a liability arising from a loan agreement is classified as non-current and when the entity's right to postpone is conditional on meeting covenants within twelve months. These changes had no impact on the Group\u2019s consolidated financial statements. Amendments to IAS 7 \u201cStatement of Cash Flows\u201d and to IFRS 7 \u201cFinancial instruments\u201d The amendments clarify the characteristics of supply chain financing agreements (Supply finance arrangements) and introduce certain specific disclosure requirements to help users of financial statements understand the impact of such transactions on liabilities, cash flows and exposure to liquidity risk. These changes had no impact on the Group\u2019s consolidated financial statements. Principles enacted but not yet in force IFRS18 \u201cPresentation and Disclosure in Financial Statements\u201d In April 2024, the IASB issued IFRS 18, which replaces IAS 1 'Presentation of Financial Statements'. The main changes introduced by the principle concern: a) new requirements for the presentation of the income statement, such as specific totals/subtotals and the classification of expenses and revenues within four categories (operating activities, investing activities, financing activities, income taxes and discontinued operations); b) disclosure on the basis of the new definition of management-defined performance indicators (MPMs); c) new provisions for the aggregation and disaggregation of financial information based on the identified roles of Primary Financial Statements - PFS) and notes; d) use of the subtotal of operating profit as the starting point for the indirect method of reporting cash flows from operating activities. IFRS 18 and subsequent amendments to other standards are effective for financial years beginning on or after 1 January 2027, but early application is permitted subject to disclosure. IFRS 18 will apply retrospectively. The Group is currently assessing the impact the changes will have on its financial statements and notes thereto. Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of exchangeability\u201d On 15 August 2023, the IASB issued amendments to IAS 21 that specify how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking. When an entity estimates a spot exchange rate because a currency is not exchangeable into another currency, it provides information to enable users of its financial statements to understand how the non-exchangeable currency in the other currency affects, or is expected to affect, the entity's financial result, financial position and cash flows. The amendments will be effective for financial years beginning on or after 1 January 2025. Early application is permitted and disclosure of this fact is required. No significant impact on the Group's consolidated financial statements is expected. Amendments to IFRS 9 and IFRS 7 \u201cClassification and valuation of financial Instruments\u201d On 30 May 2024, the IASB issued amendments to the classification and valuation of financial instruments. It clarified when a financial liability is derecognised on the 'settlement date' and introduced an accounting policy option to derecognise financial liabilities settled through an electronic payment system before the settlement date, where certain conditions are met. Clarification was provided on the valuation procedures for the contractual characteristics of cash flows of financial assets which include ESG characteristics and similar characteristics. In addition, the amendments clarified the treatment of non-recourse financial assets and contractually-bound instruments. The amendment to IFRS 7 requires additional disclosure for financial assets and liabilities with contractual terms that refer to a contingent event (including those linked to ESG factors) and for equity instruments classified at fair value and recognised in other components of the comprehensive income statement. The amendments will become effective for financial years beginning on or after 1 January 2026, and entities may opt for the early adoption of changes in the classification of financial assets and related supplementary disclosures. No significant impact on the Group's consolidated financial statements is expected. IFRS19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. In May 2024, the IASB issued IFRS 19, which allows subsidiaries meeting certain eligibility criteria to choose to apply reduced disclosure requirements compared to the disclosure requirements of IFRS Accounting Standards when complying with the recognition, measurement and presentation requirements of IFRS Accounting Standards. The eligibility criteria require an entity to be a subsidiary as defined in IFRS 19, not to be publicly accountable, and have an ultimate or intermediate parent entity that prepares consolidated financial statements which are available to the public and drafted in accordance with IFRS accounting standards. IFRS 19 will become effective for financial years beginning on or after 1 January 2027, with the possibility of early adoption. Sabaf S.p.A. is not a controlled entity and is therefore excluded from the scope of application of this standard.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-819-1": {
"value": "Hyperinflation - Turkey: application of IAS 29 As from 1 April 2022, the Turkish economy is considered and hyperinflationary economy in accordance with the criteria set out in \u201cIAS 29 - Financial Reporting in Hyperinflationary Economies\u201d, i.e. following the assessment of qualitative and quantitative elements including the presence of a cumulative inflation rate greater than 100% over the previous three years. Therefore, starting with the consolidated financial statements as at 31 December 2022, IAS 29 was applied with reference to the parent company's subsidiaries in Turkey, Sabaf Turkey and Okida. Starting from the financial statements at 31 December 2023, following the merger by incorporation of Okida into Sabaf Turkey, IAS 29 was only applied with reference to the subsidiary Sabaf Turkey. The cumulative levels of general consumer price indices are shown below: Consumer price index Value at 31/12/2023 Value at 31/12/2024 Change TURKSTAT 1,859.38 2,684.55 +44.38% Consumer price index Value at 31/12/2022 Value at 31/12/2023 Change TURKSTAT 1,128.45 1,859.38 +64.77% Consumer price index Value at 31/12/2021 Value at 31/12/2022 Change TURKSTAT 686.95 1,128.45 +64.27% Accounting effects The financial statements of Sabaf Turkey were redetermined before being included in the Group's consolidated financial statements. In particular, the effect related to the re-measurement of non-monetary assets and liabilities, equity items and income statement items, net of the related tax effect, was recognised in a separate item in the income statement under financial income and expenses. The related tax effect was recognised, instead, in taxes for the period. On consolidation, as required by IAS 21, the restated financial statements were converted using the final exchange rate in order to restore the amounts to current values. Effects of the application of the hyperinflation on the Consolidated Statement of Financial Position (\u20ac/000)31/12/2024 Hyperinflation effect 31/12/2024 with Hyperinflation effect Total non-current assets 142,377 35,286 177,663 Total current assets 175,085 876 175,961 Total assets 317,462 36,162 353,624 Total shareholders\u2019 equity 136,950 36,794 173,744 Total non-current liabilities 71,772 (632) 71,140 Total current liabilities 108,740 - 108,740 Total liabilities and shareholders' equity 317,462 36,162 353,624 Effects of the application of the hyperinflation on the consolidated Income Statement (\u20ac/000)12 months 2024 Hyperinflation effect 12 months 2024 with hyperinflation effect Operating revenue and income 287,704 8,321 296,025 Operating costs (247,306) (5,015) (252,321) Operating profit before depreciation & amortisation, capital gains/losses and write-downs/write-backs of non-current assets (EBITDA) 40,398 3,306 43,704 EBIT 21,204 (3,465) 17,739 Profit before taxes 20,269 (7,460) 12,809 Income taxes (3,354) (1,562) (4,916) Minority interests 965 - 965 Profit attributable to the Group 15,950 (9,022) 6,928 The negative hyperinflation effect on the operating result shown in the table includes \u20ac2,809 thousand for the write-down of the goodwill of the \u201cElectronic components\u201d CGU, in compliance with the provisions of IAS 36 and following the revaluation of the CGU\u2019s assets (including the goodwill) deriving from the application of IAS 29. For further details, refer to Note 3. 31. EXPENSES FROM HYPERINFLATION/FINANCIAL EXPENSES 2024 2023 Change Expenses from hyperinflation 4,215 5,276 (1,061) Interest paid to banks 3,256 3,453 (197) Interest paid on finance lease contracts 346 219 127 Banking expenses 230 340 (110) MEC option valuation adjustment (Note 15) - 855 (855) Other financial expense 826 381 445 Financial expenses 4,658 5,248 (590) As from 2022, the effect of inflation on the Turkish subsidiaries was recognised in the financial statements, which involved in these financial statements the recognition of overall hyperinflation expenses of \u20ac4,215 thousand. For an appropriate and thorough analysis, please refer to the specific paragraph \u201cHyperinflation \u2013 Turkey: application of IAS 29\u201d in the Explanatory Notes to these Financial Statements. The effects of applying IAS 29 to each item in the consolidated income statement are also shown in the annex to the Report on Operations. Other financial expenses mainly include interest expenses related to the early transfer of trade receivables to factors. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-819-2": {
"value": "Hyperinflation - Turkey: application of IAS 29 As from 1 April 2022, the Turkish economy is considered and hyperinflationary economy in accordance with the criteria set out in \u201cIAS 29 - Financial Reporting in Hyperinflationary Economies\u201d, i.e. following the assessment of qualitative and quantitative elements including the presence of a cumulative inflation rate greater than 100% over the previous three years. Therefore, starting with the consolidated financial statements as at 31 December 2022, IAS 29 was applied with reference to the parent company's subsidiaries in Turkey, Sabaf Turkey and Okida. Starting from the financial statements at 31 December 2023, following the merger by incorporation of Okida into Sabaf Turkey, IAS 29 was only applied with reference to the subsidiary Sabaf Turkey. The cumulative levels of general consumer price indices are shown below: Consumer price index Value at 31/12/2023 Value at 31/12/2024 Change TURKSTAT 1,859.38 2,684.55 +44.38% Consumer price index Value at 31/12/2022 Value at 31/12/2023 Change TURKSTAT 1,128.45 1,859.38 +64.77% Consumer price index Value at 31/12/2021 Value at 31/12/2022 Change TURKSTAT 686.95 1,128.45 +64.27% Accounting effects The financial statements of Sabaf Turkey were redetermined before being included in the Group's consolidated financial statements. In particular, the effect related to the re-measurement of non-monetary assets and liabilities, equity items and income statement items, net of the related tax effect, was recognised in a separate item in the income statement under financial income and expenses. The related tax effect was recognised, instead, in taxes for the period. On consolidation, as required by IAS 21, the restated financial statements were converted using the final exchange rate in order to restore the amounts to current values. Effects of the application of the hyperinflation on the Consolidated Statement of Financial Position (\u20ac/000)31/12/2024 Hyperinflation effect 31/12/2024 with Hyperinflation effect Total non-current assets 142,377 35,286 177,663 Total current assets 175,085 876 175,961 Total assets 317,462 36,162 353,624 Total shareholders\u2019 equity 136,950 36,794 173,744 Total non-current liabilities 71,772 (632) 71,140 Total current liabilities 108,740 - 108,740 Total liabilities and shareholders' equity 317,462 36,162 353,624 Effects of the application of the hyperinflation on the consolidated Income Statement (\u20ac/000)12 months 2024 Hyperinflation effect 12 months 2024 with hyperinflation effect Operating revenue and income 287,704 8,321 296,025 Operating costs (247,306) (5,015) (252,321) Operating profit before depreciation & amortisation, capital gains/losses and write-downs/write-backs of non-current assets (EBITDA) 40,398 3,306 43,704 EBIT 21,204 (3,465) 17,739 Profit before taxes 20,269 (7,460) 12,809 Income taxes (3,354) (1,562) (4,916) Minority interests 965 - 965 Profit attributable to the Group 15,950 (9,022) 6,928 The negative hyperinflation effect on the operating result shown in the table includes \u20ac2,809 thousand for the write-down of the goodwill of the \u201cElectronic components\u201d CGU, in compliance with the provisions of IAS 36 and following the revaluation of the CGU\u2019s assets (including the goodwill) deriving from the application of IAS 29. For further details, refer to Note 3. 30. FINANCIAL INCOME 2024 2023 Change Interest from bank accounts 1,341 1,485 (144) MEC option valuation adjustment (Note 15) 959 - 959 Interest rate derivatives 88 32 56 Other financial income 92 298 (206) Total 2,480 1,815 665 31. EXPENSES FROM HYPERINFLATION/FINANCIAL EXPENSES 2024 2023 Change Expenses from hyperinflation 4,215 5,276 (1,061) Interest paid to banks 3,256 3,453 (197) Interest paid on finance lease contracts 346 219 127 Banking expenses 230 340 (110) MEC option valuation adjustment (Note 15) - 855 (855) Other financial expense 826 381 445 Financial expenses 4,658 5,248 (590) As from 2022, the effect of inflation on the Turkish subsidiaries was recognised in the financial statements, which involved in these financial statements the recognition of overall hyperinflation expenses of \u20ac4,215 thousand. For an appropriate and thorough analysis, please refer to the specific paragraph \u201cHyperinflation \u2013 Turkey: application of IAS 29\u201d in the Explanatory Notes to these Financial Statements. The effects of applying IAS 29 to each item in the consolidated income statement are also shown in the annex to the Report on Operations. Other financial expenses mainly include interest expenses related to the early transfer of trade receivables to factors. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-977-1": {
"value": "1. PROPERTY, PLANT AND EQUIPMENT Property Plant and equipment Other assets Assets under construction Total Cost At 31 December 2022 66,676 251,610 66,658 9,229 394,173 Increases 5,999 7,992 3,345 3,163 20,499 Disposals (450) (2,273) (563) - (3,286) Change in the scope of consolidation 2,330 6,253 586 35 9,204 Reclassifications 3,664 3,383 710 (7,906) (149) Monetary revaluation (IAS 29) 2,497 8,250 2,860 - 13,607 Forex differences (2,217) (6,739) (2,358) (23) (11,337) At 31 December 2023 78,499 268,476 71,238 4,498 422,711 Increases 1,437 5,783 3,430 3,263 13,913 Disposals (52) (5,277) (557) (71) (5,957) Reclassifications 102 2,511 1,100 (3,784) (71) Monetary revaluation (IAS 29) 2,652 8,764 3,115 - 14,531 Forex differences (1,847) (5,080) (1,944) (67) (8,938) At 31 December 2024 80,791 275,177 76,382 3,839 436,189 Accumulated amortisation At 31 December 2022 30,430 207,786 56,352 - 294,568 Depreciations for the year 2,720 9,993 4,146 - 16,859 Derecognition due to disposal (295) (2,087) (360) - (2,742) Change in the scope of consolidation - 4,351 457 - 4,808 Reclassifications (54) (5) (114) - (173) Monetary revaluation (IAS 29) 978 3,269 1,410 - 5,657 Forex differences (950) (2,843) (1,214) - (5,007) At 31 December 2023 32,829 220,464 60,677 - 313,970 Depreciations for the year 3,282 11,058 4,844 - 19,184 Derecognition due to disposal (52) (4,892) (507) - (5,451) Reclassifications - - - - - Monetary revaluation (IAS 29) 955 4,017 1,895 - 6,867 Forex differences (395) (2,225) (1,300) - (3,920) At 31 December 2024 36,619 228,422 65,609 - 330,650 Net carrying value At 31 December 2023 45,670 48,012 10,561 4,498 108,741 At 31 December 2024 44,172 46,755 10,773 3,839 105,539 The breakdown of the net carrying value of Property was as follows: 31/12/2024 31/12/2023 Change Land 9,527 9,560 (33) Industrial buildings 34,645 36,110 (1,465) Total 44,172 45,670 (1,498) The main investments during the year were aimed at the Group's organic growth in terms of internationalisation and product innovation, as well as optimising the efficiency and automation of production processes. Decreases mainly relate to the disposal of machinery no longer in use. Assets under construction include machinery under construction and advance payments to suppliers of capital equipment. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-1225-1": {
"value": "Changes in property, plant and equipment resulting from the application of IFRS 16 are shown below: Property Plant and equipment Other assets Total At 31 December 2023 5,277 48 856 6,181 Increases 1,102 - 479 1,581 Monetary revaluation (IAS 29) 511 - - 511 Amortisation (1,379) (41) (295) (1,715) Decreases - - (12) (12) Foreign exchange differences (3) - - (3) At 31 December 2024 5,508 7 1,028 6,543 The change in investment properties includes the following movements resulting from the application of IFRS 16: Investment property 1 January 2024 80 Increases - Decreases - Depreciations (40) At 31 December 2024 40 The following table shows the changes in lease liabilities during the year: Lease liabilities at 31 December 2022 3,088 New agreements signed during 2023 5,283 Repayments during 2023 (1,462) Forex differences (170) Lease liabilities at 31 December 2023 6,739 New agreements signed during 2024 1,696 Repayments during 2024 (1,861) Forex differences 66 Lease liabilities at 31 December 2024 6,640 The value of lease liabilities at 31 December 2024 includes \u20ac6,158 thousand in operating leases and \u20ac482 thousand in finance leases, all recognised in accordance with IFRS16. Note 37 provides information on financial risks, pursuant to IFRS 7. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-1275-1": {
"value": "At 31 December 2024, the Group identified no endogenous or exogenous indicators of impairment of its property, plant and equipment. As a result, the value of property, plant and equipment was not submitted to impairment testing, with the exception of assets relating to cash-generating units to which assets with an indefinite useful life are allocated, for which the entire capital employed was submitted to impairment testing. Please refer to Note 3 for further details. At 31 December 2024, the Group found no other endogenous or exogenous indicators of impairment of its investment property. As a result, the value of investment property was not submitted to impairment testing. With regard to patents, software and development costs, no internal and external indicators that would necessitate an impairment test were identified. At 31 December 2024, the recoverability of the amount of other intangible assets was verified as part of the impairment test of the related goodwill described in the previous paragraph. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-1281-1": {
"value": "2. INVESTMENT PROPERTY Cost At 31 December 2022 2,265 Increases 117 Disposals (583) Reclassifications (28) At 31 December 2023 1,771 Increases - Disposals (165) Reclassifications - At 31 December 2024 1,606 Depreciations and write-downs At 31 December 2022 1,282 Depreciations for the year 105 Derecognition due to disposal (307) Reclassifications - At 31 December 2023 1,080 Increases 90 Disposals (101) Reclassifications - At 31 December 2024 1,069 Net carrying value At 31 December 2023 691 At 31 December 2024 537 The item Investment property includes non-operating buildings owned by the Group: these are mainly properties for residential use, held for rental. Disposals during the period, for a net carrying value of \u20ac64 thousand, resulted in capital gains totalling \u20ac31 thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-1356-1": {
"value": "3. INTANGIBLE ASSETS Goodwill Patents and software Development costs Other intangible assets Total Cost At 31 December 2022 32,178 10,848 10,234 28,749 82,009 Increases - 431 2,249 33 2,713 Decreases - - - - - Change in the scope of consolidation 1,564 - - 2,473 4,037 Reclassifications - 147 (337) (178) (368) Monetary revaluation (IAS 29) 6,466 260 - 3,819 10,545 Forex differences (6,648) (242) (3) (3,687) (10,580) At 31 December 2023 33,560 11,444 12,143 31,209 88,356 Increases - 178 2,782 70 3,030 Decreases - (10) - (5) (15) Reclassifications - 29 - - 29 Monetary revaluation (IAS 29) 6,487 268 - 3,832 10,587 Forex differences (1,776) (108) (1) (920) (2,805) At 31 December 2024 38,271 11,801 14,924 34,186 99,182 Amortisation/Write-downs At 31 December 2022 4,546 9,772 5,350 8,173 27,841 Depreciations for the year - 466 696 2,110 3,272 Decreases - - - - - Change in the scope of consolidation - - - - - Reclassifications - - - - - Monetary revaluation (IAS 29) - 221 - 1,167 1,388 Forex differences - (205) - (1,171) (1,376) At 31 December 2023 4,546 10,254 6,046 10,279 31,125 Depreciations for the year - 447 923 2,443 3,813 Decreases - 239 - - 239 Write-downs 2,915 - - - 2,915 Change in the scope of consolidation - - - - - Reclassifications - - - - - Monetary revaluation (IAS 29) - - - 1,425 1,425 Forex differences - (87) - (384) (471) At 31 December 2024 7,461 10,853 6,969 13,763 39,046 Net carrying value At 31 December 2023 29,014 1,190 6,097 20,930 57,231 At 31 December 2024 30,810 948 7,955 20,423 60,136 Goodwill Pursuant to IAS 36, goodwill is allocated to different cash-generating units (\u201cCGUs\u201d), which are identified on the basis of operating segments, according to geographic logics and corresponding to the businesses being acquired. The CGUs to which goodwill has been allocated are shown below: CGU 31/12/2023 Revaluation IAS29 Forex differences Write-downs 31/12/2024 Professional burners 1,770 - - - 1,770 Electronic components 16,447 6,488 (1,827) (2,809) 18,299 P.G.A. electronic components 1,910 - - (106) 1,804 Hinges 4,414 - - - 4,414 C.M.I. hinges 3,680 - - - 3,680 MEC hinges 793 - 50 - 843 Total 29,014 6,488 (1,777) (2,915) 30,810 The Group verifies the ability to recover goodwill (\u201cImpairment test\u201d) at least once a year or more frequently if there are indications of impairment. Recoverable amount is determined through value of use, by discounting expected cash flows. The main assumptions used to determine the value of use of the different CGUs refer a) to the financial flows deriving from company business plans, b) to the discount rate and c) to the long-term growth rate. Determining cash flows The management defined a single plan for each CGU with respect to the 2025-2027 period, which represents the best estimate of the expected trend in operations, based on corporate strategies and the growth indices of the specific sector and reference markets. In particular, the forecasts for the first year of the forecast plan (2025) were developed based on the Group's 2025 budget, approved by the Parent Company's Board of Directors on 17 December 2024; the forecasts for the next two years (2026 and 2027) were determined analytically while updating the Group's 2025 - 2027 Business Plan. The multi-year plans of each CGU were submitted for approval to the Boards of Directors of the Group companies to which each CGU belongs and to the Parent Company's Board of Directors at the same time as the impairment tests were approved. Revenues were estimated on the basis of information obtained from customers and on the basis of management's expectations regarding the trend of the reference market, which anticipate a moderate recovery from the weak phase that characterised 2024. The contribution of revenues from new products already developed, weighted by their probability of success, was also estimated. The plans were prepared under the assumption of substantially unchanged raw material prices, in view of the proven historical ability of CGUs to pass on changes in material costs to selling prices. Estimates of revenues and profitability incorporate elements of caution to reflect geopolitical and macroeconomic uncertainty. It should be noted that the CGUs to which intangible assets with an indefinite useful life are allocated are not exposed to significant transitional climatic risks, that energy costs have an extremely low incidence compared to the industrial cost of products, and that the related production processes do not directly use fossil fuels (gas) as an energy source. The business plans consider only real growth, do not take into account expected inflation and have been prepared in Euro, i.e. in the currency in which - with the exception of MEC - the sales prices and main operating costs of the CGUs are expressed. The business plan of MEC, which operates in dollars, was prepared under the assumption of a stable euro/dollar exchange rate. Furthermore, with reference to the \u201cElectronic Components\u201d CGU, the plan does not take into account the accounting effects of IAS 29 (hyperinflation) due to their non-monetary nature. Lastly, cash flows for the 2025-2027 period were augmented by the so-called terminal value, which expresses the operating flows that the CGU is expected to generate from the fourth year to infinity and determined based on the perpetual income. Discount rate The discount rate used to discount expected future cash flows was determined for each CGU, and is represented by the weighted average cost of capital (WACC), which reflects the current market valuation of the time value of money for the period considered and the specific risks of the Group companies and their reference sectors. Compared to the previous year, it was deemed appropriate to update the panel of comparables in order to better represent the systematic risk of the Group's core businesses, including in accordance with the evolution of the Group's strategy and scope. The values of the discount rates used last year are shown below for comparison, and it should be noted that the updating of the panel of comparables had no significant effect. Long-term growth rate In addition to the flows expected for the period 2025-2027, which are explicitly forecasted, there is also the so-calledPerpetuity, representing the Terminal Value. This was determined, according to the same logics adopted in the previous year, using a long-term growth rate (g-rate), specific to each CGU, reflecting the growth potential of the area in question. The table below shows the main basic assumptions used in performing the impairment test. CGU Discount rate (WACC) % Long-term growth rate (g-rate) Cash flow horizon Terminal Value Calculation Method 2024 2023 2024 2023 Professional burners 9.27% 11.09% 2.00% 2.00% 3 years old Perpetual instalment Electronic components 12.90% 15.69% 2.50% 2.50% 3 years old Perpetual instalment P.G.A. electronic components 9.78% 10.94% 2.50% 2.50% 3 years old Perpetual instalment Hinges 9.70% 11.84% 2.00% 2.00% 3 years old Perpetual instalment C.M.I. hinges 9.34% 11.45% 2.00% 2.00% 3 years old Perpetual instalment MEC hinges 9.38% 10.99% 2.00% 2.00% 3 years old Perpetual instalment The changes in the discount rates, compared to those used when preparing the consolidated financial statements as at 31 December 2023, are mainly due to the reduction in the cost of debt and the risk-free rate. The impairment tests carried out according to the methods described above and approved by the Board of Directors on 25 February 2025, with the opinion of the Control and Risk and Committee, did not reveal any impairment losses, except for the \u201cP.G.A. Electronic components\u201d CGU and the \u201cElectronic components\u201d CGU. In particular, with reference to the \u201cP.G.A. Electronic components\u201d CGU, the recoverable amount as at 31 December 2024 was lower than the corresponding net invested capital (carrying amount) by \u20ac106 thousand, therefore the related goodwill was written down by this amount. With reference to the \u201cElectronic components\u201d CGU, an enterprise value of \u20ac34.816 million was determined, which was \u20ac2.809 million lower than the carrying value at 31 December 2024, therefore, the related goodwill was written down by this amount. It should be noted that the value of the CGU's invested capital increased from \u20ac30,865 million as at 31 December 2023 to \u20ac37,625 million as at 31 December 2024, due to the application of accounting standard IAS 29 (hyperinflation): the revaluation of non-current assets and inventories, which was carried out on the basis of the general consumer price index in Turkey, was not offset by the devaluation of the Turkish lira, which instead remained substantially stable during 2024. It should also be noted that the enterprise value is \u20ac24.143 million higher than the net invested capital not restated in accordance with IAS 29 (amounting to \u20ac10,673 million). The following activities were carried out to complete the analysis: \u25aa a sensitivity analysis aimed at verifying the recoverability of goodwill against changes in the basic assumptions used to determine discounted cash flows. In particular, the following table shows the WACC, g-rate and EBITDA that would lead to an impairment loss, keeping all other basic assumptions unchanged: Break-even values in a \"steady case\" situation Sensitivity analysis WACC EBITDA Professional burners 19% -47.2% Electronic components n/a n/a P.G.A. electronic components n/a n/a Hinges 28.7% -63.8% C.M.I. hinges 25.5% -54.7% MEC hinges 13.6% -27.3% With reference to the break-even values of the g-rate, please note that, even if the g-rate were 0, there would be no loss of value. \u25aa the verification of the recoverability of goodwill against possible upward and downward 50 bps changes in WACC and 25 bps changes in the g-rate; \u25aa the verification of the recoverability of goodwill against possible 10% and 20% downward changes in EBITDA. With reference to the \u201cElectronic components\u201d CGU, sensitivity analyses show a difference between recoverable value and net invested capital ranging from +\u20ac3 million to -\u20ac10.3 million. For the \u201cP.G.A. Electronic components\u201d CGU, the difference between recoverable value and net invested capital ranges from +\u20ac2.1 million to -\u20ac2.4 million. With reference to the other CGUs submitted to impairment testing,none of the scenarios covered by the sensitivity analysis showed a recoverable value lower than the carrying value. Lastly, in examining possible indicators of impairment, the Group also took into consideration the relationship between stock market capitalisation (\u20ac190.9 million) and the carrying value of the Group's equity at 31 December 2024 (\u20ac165.8 million), which shows a positive difference. Patents and software The main investments in software are related to extending the functions and updating the Group's management system (SAP) and to the filing of patents. Development costs Development costs mainly refer to the development of new products to extend the range and features offered within the induction cooking sector. To this end, it is worth remembering that a dedicated project team was set up to develop the project know-how in-house, with patents, proprietary software and hardware. Increases in development costs include projects in progress and therefore not yet subject to amortisation. With regard to patents, software and development costs, no internal and external indicators that would necessitate an impairment test were identified. Other intangible assets The other intangible assets recognised in these consolidated financial statements mainly derive from the Purchase Price Allocation carried out following the acquisition of Okida Elektronik in September 2018, of C.M.I. S.r.l. in July 2019, of P.G.A. in October 2022 and of MEC in July 2023. The net carrying value of other intangible assets is broken down as follows: 31/12/2024 31/12/2023 Change Customer Relationship 14,351 15,090 (739) Brand 3,518 2,947 571 Know-how 567 400 167 Patents 1,776 2,306 (530) Other 211 187 24 Total 20,423 20,930 (507) At 31 December 2024, the recoverability of the amount of other intangible assets was verified as part of the impairment test of the related goodwill described in the previous paragraph. ",
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"pp-value-1356-2": {
"value": "3. INTANGIBLE ASSETS Goodwill Patents and software Development costs Other intangible assets Total Cost At 31 December 2022 32,178 10,848 10,234 28,749 82,009 Increases - 431 2,249 33 2,713 Decreases - - - - - Change in the scope of consolidation 1,564 - - 2,473 4,037 Reclassifications - 147 (337) (178) (368) Monetary revaluation (IAS 29) 6,466 260 - 3,819 10,545 Forex differences (6,648) (242) (3) (3,687) (10,580) At 31 December 2023 33,560 11,444 12,143 31,209 88,356 Increases - 178 2,782 70 3,030 Decreases - (10) - (5) (15) Reclassifications - 29 - - 29 Monetary revaluation (IAS 29) 6,487 268 - 3,832 10,587 Forex differences (1,776) (108) (1) (920) (2,805) At 31 December 2024 38,271 11,801 14,924 34,186 99,182 Amortisation/Write-downs At 31 December 2022 4,546 9,772 5,350 8,173 27,841 Depreciations for the year - 466 696 2,110 3,272 Decreases - - - - - Change in the scope of consolidation - - - - - Reclassifications - - - - - Monetary revaluation (IAS 29) - 221 - 1,167 1,388 Forex differences - (205) - (1,171) (1,376) At 31 December 2023 4,546 10,254 6,046 10,279 31,125 Depreciations for the year - 447 923 2,443 3,813 Decreases - 239 - - 239 Write-downs 2,915 - - - 2,915 Change in the scope of consolidation - - - - - Reclassifications - - - - - Monetary revaluation (IAS 29) - - - 1,425 1,425 Forex differences - (87) - (384) (471) At 31 December 2024 7,461 10,853 6,969 13,763 39,046 Net carrying value At 31 December 2023 29,014 1,190 6,097 20,930 57,231 At 31 December 2024 30,810 948 7,955 20,423 60,136 Patents and software The main investments in software are related to extending the functions and updating the Group's management system (SAP) and to the filing of patents. Other intangible assets The other intangible assets recognised in these consolidated financial statements mainly derive from the Purchase Price Allocation carried out following the acquisition of Okida Elektronik in September 2018, of C.M.I. S.r.l. in July 2019, of P.G.A. in October 2022 and of MEC in July 2023. The net carrying value of other intangible assets is broken down as follows: 31/12/2024 31/12/2023 Change Customer Relationship 14,351 15,090 (739) Brand 3,518 2,947 571 Know-how 567 400 167 Patents 1,776 2,306 (530) Other 211 187 24 Total 20,423 20,930 (507) ",
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"pp-value-1592-2": {
"value": "Goodwill Pursuant to IAS 36, goodwill is allocated to different cash-generating units (\u201cCGUs\u201d), which are identified on the basis of operating segments, according to geographic logics and corresponding to the businesses being acquired. The CGUs to which goodwill has been allocated are shown below: CGU 31/12/2023 Revaluation IAS29 Forex differences Write-downs 31/12/2024 Professional burners 1,770 - - - 1,770 Electronic components 16,447 6,488 (1,827) (2,809) 18,299 P.G.A. electronic components 1,910 - - (106) 1,804 Hinges 4,414 - - - 4,414 C.M.I. hinges 3,680 - - - 3,680 MEC hinges 793 - 50 - 843 Total 29,014 6,488 (1,777) (2,915) 30,810 The Group verifies the ability to recover goodwill (\u201cImpairment test\u201d) at least once a year or more frequently if there are indications of impairment. Recoverable amount is determined through value of use, by discounting expected cash flows. The main assumptions used to determine the value of use of the different CGUs refer a) to the financial flows deriving from company business plans, b) to the discount rate and c) to the long-term growth rate. Determining cash flows The management defined a single plan for each CGU with respect to the 2025-2027 period, which represents the best estimate of the expected trend in operations, based on corporate strategies and the growth indices of the specific sector and reference markets. In particular, the forecasts for the first year of the forecast plan (2025) were developed based on the Group's 2025 budget, approved by the Parent Company's Board of Directors on 17 December 2024; the forecasts for the next two years (2026 and 2027) were determined analytically while updating the Group's 2025 - 2027 Business Plan. The multi-year plans of each CGU were submitted for approval to the Boards of Directors of the Group companies to which each CGU belongs and to the Parent Company's Board of Directors at the same time as the impairment tests were approved. Revenues were estimated on the basis of information obtained from customers and on the basis of management's expectations regarding the trend of the reference market, which anticipate a moderate recovery from the weak phase that characterised 2024. The contribution of revenues from new products already developed, weighted by their probability of success, was also estimated. The plans were prepared under the assumption of substantially unchanged raw material prices, in view of the proven historical ability of CGUs to pass on changes in material costs to selling prices. Estimates of revenues and profitability incorporate elements of caution to reflect geopolitical and macroeconomic uncertainty. It should be noted that the CGUs to which intangible assets with an indefinite useful life are allocated are not exposed to significant transitional climatic risks, that energy costs have an extremely low incidence compared to the industrial cost of products, and that the related production processes do not directly use fossil fuels (gas) as an energy source. The business plans consider only real growth, do not take into account expected inflation and have been prepared in Euro, i.e. in the currency in which - with the exception of MEC - the sales prices and main operating costs of the CGUs are expressed. The business plan of MEC, which operates in dollars, was prepared under the assumption of a stable euro/dollar exchange rate. Furthermore, with reference to the \u201cElectronic Components\u201d CGU, the plan does not take into account the accounting effects of IAS 29 (hyperinflation) due to their non-monetary nature. Lastly, cash flows for the 2025-2027 period were augmented by the so-called terminal value, which expresses the operating flows that the CGU is expected to generate from the fourth year to infinity and determined based on the perpetual income. Discount rate The discount rate used to discount expected future cash flows was determined for each CGU, and is represented by the weighted average cost of capital (WACC), which reflects the current market valuation of the time value of money for the period considered and the specific risks of the Group companies and their reference sectors. Compared to the previous year, it was deemed appropriate to update the panel of comparables in order to better represent the systematic risk of the Group's core businesses, including in accordance with the evolution of the Group's strategy and scope. The values of the discount rates used last year are shown below for comparison, and it should be noted that the updating of the panel of comparables had no significant effect. Long-term growth rate In addition to the flows expected for the period 2025-2027, which are explicitly forecasted, there is also the so-calledPerpetuity, representing the Terminal Value. This was determined, according to the same logics adopted in the previous year, using a long-term growth rate (g-rate), specific to each CGU, reflecting the growth potential of the area in question. The table below shows the main basic assumptions used in performing the impairment test. CGU Discount rate (WACC) % Long-term growth rate (g-rate) Cash flow horizon Terminal Value Calculation Method 2024 2023 2024 2023 Professional burners 9.27% 11.09% 2.00% 2.00% 3 years old Perpetual instalment Electronic components 12.90% 15.69% 2.50% 2.50% 3 years old Perpetual instalment P.G.A. electronic components 9.78% 10.94% 2.50% 2.50% 3 years old Perpetual instalment Hinges 9.70% 11.84% 2.00% 2.00% 3 years old Perpetual instalment C.M.I. hinges 9.34% 11.45% 2.00% 2.00% 3 years old Perpetual instalment MEC hinges 9.38% 10.99% 2.00% 2.00% 3 years old Perpetual instalment The changes in the discount rates, compared to those used when preparing the consolidated financial statements as at 31 December 2023, are mainly due to the reduction in the cost of debt and the risk-free rate. The impairment tests carried out according to the methods described above and approved by the Board of Directors on 25 February 2025, with the opinion of the Control and Risk and Committee, did not reveal any impairment losses, except for the \u201cP.G.A. Electronic components\u201d CGU and the \u201cElectronic components\u201d CGU. In particular, with reference to the \u201cP.G.A. Electronic components\u201d CGU, the recoverable amount as at 31 December 2024 was lower than the corresponding net invested capital (carrying amount) by \u20ac106 thousand, therefore the related goodwill was written down by this amount. With reference to the \u201cElectronic components\u201d CGU, an enterprise value of \u20ac34.816 million was determined, which was \u20ac2.809 million lower than the carrying value at 31 December 2024, therefore, the related goodwill was written down by this amount. It should be noted that the value of the CGU's invested capital increased from \u20ac30,865 million as at 31 December 2023 to \u20ac37,625 million as at 31 December 2024, due to the application of accounting standard IAS 29 (hyperinflation): the revaluation of non-current assets and inventories, which was carried out on the basis of the general consumer price index in Turkey, was not offset by the devaluation of the Turkish lira, which instead remained substantially stable during 2024. It should also be noted that the enterprise value is \u20ac24.143 million higher than the net invested capital not restated in accordance with IAS 29 (amounting to \u20ac10,673 million). The following activities were carried out to complete the analysis: \u25aa a sensitivity analysis aimed at verifying the recoverability of goodwill against changes in the basic assumptions used to determine discounted cash flows. In particular, the following table shows the WACC, g-rate and EBITDA that would lead to an impairment loss, keeping all other basic assumptions unchanged: Break-even values in a \"steady case\" situation Sensitivity analysis WACC EBITDA Professional burners 19% -47.2% Electronic components n/a n/a P.G.A. electronic components n/a n/a Hinges 28.7% -63.8% C.M.I. hinges 25.5% -54.7% MEC hinges 13.6% -27.3% With reference to the break-even values of the g-rate, please note that, even if the g-rate were 0, there would be no loss of value. \u25aa the verification of the recoverability of goodwill against possible upward and downward 50 bps changes in WACC and 25 bps changes in the g-rate; \u25aa the verification of the recoverability of goodwill against possible 10% and 20% downward changes in EBITDA. With reference to the \u201cElectronic components\u201d CGU, sensitivity analyses show a difference between recoverable value and net invested capital ranging from +\u20ac3 million to -\u20ac10.3 million. For the \u201cP.G.A. Electronic components\u201d CGU, the difference between recoverable value and net invested capital ranges from +\u20ac2.1 million to -\u20ac2.4 million. With reference to the other CGUs submitted to impairment testing,none of the scenarios covered by the sensitivity analysis showed a recoverable value lower than the carrying value. Lastly, in examining possible indicators of impairment, the Group also took into consideration the relationship between stock market capitalisation (\u20ac190.9 million) and the carrying value of the Group's equity at 31 December 2024 (\u20ac165.8 million), which shows a positive difference. ",
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"value": "Development costs Development costs mainly refer to the development of new products to extend the range and features offered within the induction cooking sector. To this end, it is worth remembering that a dedicated project team was set up to develop the project know-how in-house, with patents, proprietary software and hardware. Increases in development costs include projects in progress and therefore not yet subject to amortisation. ",
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"pp-value-1867-3": {
"value": "Development costs Development costs mainly refer to the development of new products to extend the range and features offered within the induction cooking sector. To this end, it is worth remembering that a dedicated project team was set up to develop the project know-how in-house, with patents, proprietary software and hardware. Increases in development costs include projects in progress and therefore not yet subject to amortisation. 26. PURCHASES OF MATERIALS 2024 2023 Change Commodities and outsourced components 126,418 103,486 22,932 Consumables 10,592 9,198 1,394 Total 137,010 112,684 24,326 The increase in purchases is correlated to the growth in business volumes. During 2024, the effective purchase prices of the main raw materials (aluminum alloys, steel and brass) were on average lower than in 2023, with a positive impact of 1% of sales. Consumption (purchases plus change in inventories) as a percentage of sales was 46.4% in 2024, compared with 48.8% in 2023. 27. COSTS FOR SERVICES 2024 2023 Change Outsourced processing 10,966 9,513 1,453 Natural gas and power 9,085 7,762 1,323 Maintenance 7,907 6,879 1,028 Transport 5,703 4,328 1,375 Advisory services 2,654 4,109 (1,455) Travel expenses and allowances 944 946 (2) Commissions 1,519 1,183 336 Directors\u2019 fees 1,169 1,161 8 Insurance 1,257 1,135 122 Canteen 1,289 1,000 289 Other costs 8,450 6,907 1,543 Total 50,943 44,923 6,020 The main outsourced processing includes hot moulding of brass and steel blanking as well as some mechanical processing and assembly. Other costs included expenses for the registration of patents, waste disposal, cleaning, leasing third-party assets and other minor charges. 28. PERSONNEL COSTS 2024 2023 Change Salaries and wages 47,959 38,959 9,000 Social Security costs 13,802 11,442 2,360 Temporary agency workers 4,995 4,196 799 Post-employment benefit and other costs 3,551 3,020 531 Stock grant plan 95 543 (448) Total 70,402 58,160 12,242 29. OTHER OPERATING COSTS 2024 2023 Change Non-income taxes 604 603 1 Other operating expenses 562 598 (36) Contingent liabilities 230 407 (177) Losses and write-downs of trade receivables 320 34 286 Provisions for risks 32 20 12 Other provisions 2 73 (71) Total 1,750 1,735 15 Non-income taxes chiefly relate to property tax. ",
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"pp-value-1918-1": {
"value": "4. EQUITY INVESTMENTS 31/12/2024 31/12/2023 Change Other equity investments 86 95 (9) Total 86 95 (9) ",
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"value": "5. NON-CURRENT RECEIVABLES 31/12/2024 31/12/2023 Change Tax receivables 63 287 (224) Guarantee deposits 197 187 10 Receivables from former P.G.A. shareholders 645 620 25 Total 905 1,094 (189) Tax receivables relate to indirect taxes expected to be recovered after 31 December 2025. Receivables from former P.G.A. shareholders, already agreed upon between the parties, refer to compensation obligations envisaged upon the occurrence of certain events (liabilities incurred by P.G.A.) regulated by the acquisition agreement. ",
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"pp-value-1932-2": {
"value": "5. NON-CURRENT RECEIVABLES 31/12/2024 31/12/2023 Change Tax receivables 63 287 (224) Guarantee deposits 197 187 10 Receivables from former P.G.A. shareholders 645 620 25 Total 905 1,094 (189) Tax receivables relate to indirect taxes expected to be recovered after 31 December 2025. Receivables from former P.G.A. shareholders, already agreed upon between the parties, refer to compensation obligations envisaged upon the occurrence of certain events (liabilities incurred by P.G.A.) regulated by the acquisition agreement. ",
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"pp-value-1961-1": {
"value": "6. INVENTORIES 31/12/2024 31/12/2023 Change Raw Materials 29,476 29,084 392 Semi-processed goods 17,442 15,410 2,032 Finished products 21,604 22,920 (1,316) Provision for inventory write-downs (5,390) (5,429) 39 Total 63,132 61,985 1,147 The value of final inventories at 31 December 2024 increased compared to the end of the previous year to meet the higher volumes of activity. At 31 December 2024, the value of inventories was adjusted based on an improved estimate of the idle capacity and obsolescence risk, measured by analysing slow and non-moving inventory. The following table shows the changes in the Provision for inventory write-downs during the current financial year: 31/12/2023 5,429 Provisions 1,856 Utilisation (1,883) Monetary revaluation (IAS 29) 162 Forex differences (174) 31/12/2024 5,390 ",
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"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2007-1": {
"value": "7. TRADE RECEIVABLES 31/12/2024 31/12/2023 Change Total trade receivables 65,891 56,661 9,230 Bad debt provision (1,054) (835) (219) Net total 64,837 55,826 9,011 Trade receivables at 31 December 2024 were higher that at the end of 2023 following higher sales. There were no significant changes in the payment terms agreed with customers. The amount of trade receivables recognised in the financial statements includes approximately \u20ac18.5 million in insured receivables. The breakdown of trade receivables by past due period is shown below: 31/12/2024 31/12/2023 Change Current receivables (not past due) 49,368 42,395 6,973 Outstanding up to 30 days 9,856 8,356 1,500 Outstanding from 30 to 60 days 3,114 3,099 15 Outstanding from 60 to 90 days 1,209 911 298 Outstanding for more than 90 days 2,344 1,900 444 Total 65,891 56,661 9,230 9. OTHER CURRENT RECEIVABLES 31/12/2024 31/12/2023 Change Advances to suppliers 1,888 1,866 22 Credits to be received from suppliers 951 943 8 Accrued income and prepaid expenses 1,197 858 339 Other 286 201 85 Total 4,322 3,868 454 Credits to be received from suppliers mainly refer to bonuses paid to the Group for the attainment of purchasing objectives. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2060-1": {
"value": "The bad debt provision was adjusted to the better estimate of the credit risk and expected loss at the end of the reporting period, also carried out by analysing each expired item. Changes during the year were as follows: 31/12/2023 835 Provisions 320 Utilisation (89) Forex differences (12) 31/12/2024 1,054 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2077-1": {
"value": "8. TAX RECEIVABLES 31/12/2024 31/12/2023 Change For income tax 3,813 7,186 (3,373) For VAT and other sales taxes 5,997 4,536 1,461 Other tax credits 99 0 99 Total 9,909 11,722 (1,813) At 31 December 2024 income tax receivables mainly include: \u25aa \u20ac1,520 thousand relating to the tax credit for investments in capital goods; \u25aa \u20ac357 thousand relating to the tax credit for research and development; \u25aa \u20ac635 thousand related to the \u201cPatent Box\u201d tax credit for the years 2020 and 2021, following the prior agreement signed with the Tax Authorities during the 2023 financial year; \u25aa advance payments on Italian income taxes: IRES for \u20ac1,175 thousand and IRAP for \u20ac101 thousand. 20. TAX PAYABLES 31/12/2024 31/12/2023 Change For income tax 1,778 704 1,074 Withholding taxes 1,406 968 438 Other tax payables 1,352 1,352 258 Total 4,794 3,025 1,770 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2139-1": {
"value": "10. FINANCIAL ASSETS 31/12/2024 31/12/2023 Current Non-current Current Non-current Time deposit accounts 2,744 - 6,254 - Derivative instruments 376 - 1,003 - Total 3,120 - 7,257 - Time deposit accounts are time deposits by certain foreign subsidiaries; these are temporary investments of liquidity in excess of normal operations at better yields than ordinary deposits. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2168-1": {
"value": "Derivative instruments refer to three interest rate swap (IRS) contracts for amounts and maturities coinciding with six unsecured loans that are being amortised, whose residual value at 31 December 2024 is \u20ac10,319 thousand. The interest rate swap contracts have not been designated as capital flow hedges and are therefore at their fair value through profit and loss, and recognised in the items \u201cFair Value through profit or loss\u201d, with \u201cFinancial income\u201d as a balancing entry. To manage interest rate risk, some unsecured loans (with a total residual value of \u20ac23,507 thousand at 31 December 2024) are either fixed-rate or hedged by IRS. On the other hand, the residual value of unsecured loans taken out at a variable rate and not covered by the IRS was \u20ac23,247 thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2174-1": {
"value": "11. CASH AND CASH EQUIVALENTS The item Cash and cash equivalents, equal to \u20ac30,641 thousand at 31 December 2024 (\u20ac36,353 thousand at 31 December 2023), refers to cash and bank current account balances, which are mainly in euro or US dollars. Changes in the cash and cash equivalents are analysed in the statement cash flows. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2180-1": {
"value": "12. SHARE CAPITAL The parent company\u2019s share capital consists of 12,686,795 shares with a par value of \u20ac 1.00 each. The share capital paid in and subscribed did not change during the year. The structure of the share capital as at 31 December 2024 is shown in the table below. No. of shares % of share capital Rights and obligations Ordinary shares 7,034,278 55.45% - Ordinary shares with increased vote 5,652,517 44.55% Two voting rights per share TOTAL12,686,795100% With the exception of the right to increased vote, there are no rights, privileges or restrictions on the shares of the Parent Company. The availability of the Parent Company's reserves is indicated in the separate financial statements of Sabaf S.p.A.. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2208-1": {
"value": "13. TREASURY SHARES Treasury shares With regard to the 2021 - 2023 Stock Grant Plan, following the expiry of the three-year vesting period, during the financial year, 103,349 ordinary shares of the Company were allocated and transferred to the beneficiaries, through the use of shares already available to the Parent Company. To implement the shareholders' meeting resolution of 8 May 2024, a Buyback plan was initiated during the year, under which 14,692 treasury shares were purchased at an average price of \u20ac14.36 per share. No treasury shares were sold in 2024. At 31 December 2024, Sabaf S.p.A. held 153,306 treasury shares (1.208% of the share capital), reported in the financial statements as an adjustment to shareholders\u2019 equity at a weighted average unit value of \u20ac15.14 (the closing stock market price of the Share at 31 December 2024 was \u20ac15.15). There were 12,533,489 outstanding shares at 31 December 2024. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2210-1": {
"value": "AND OTHER RESERVES Stock grant reserve Items \u201cRetained earnings, other reserves\u201d of \u20ac88,528 thousand includes, at 31 December 2024, the stock grant reserve of \u20ac394 thousand, which included the measurement at 31 December 2024 of the fair value of rights assigned to receive shares of the Parent Company relating to the new 2024 \u2013 2026 Stock Grant Plan, medium- and long-term incentive plan for directors and employees of the Sabaf Group, for the details of which reference is made to Note 39. During the financial year 2024, the portion related to the 2021 - 2023 Stock Grant Plan, which ended in May 2024, was released, with the allocation of the accrued shares to the beneficiaries. Cash Flow Hedge reserveThe following table shows the change in the Cash Flow Hedge reserve related to the application of IFRS 9 on derivative contracts and referring to the recognition in net equity of the effective part of the derivative contracts signed to hedge the foreign exchange rate risk for which the Group applies hedge accounting. Value at 31 December 2023 74 Change during the period (139) Value at 31 December 2024 (65) The characteristics of the derivative financial instruments that gave rise to the Cash Flow Hedge reserve and the accounting effects on other items in the financial statements are broken down in Note 37, in the paragraph Foreign exchange risk management. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2251-1": {
"value": "14. LOANS 31/12/2024 31/12/2023 Current Non-current Total Current Non-current Total Bond issue - 29,755 29,755 - 29,720 29,720 Unsecured loans 18,508 28,246 46,754 21,261 46,748 68,009 Short-term bank loans 11,000 - 11,000 - - - Advances on bank receipts or invoices 1,711 - 1,711 155 - 155 Leases 1,786 4,854 6,640 1,660 5,079 6,739 Interest payable 229 - 229 241 - 241 Total 33,234 62,855 96,089 23,317 81,547 104,864 The Group did not take out any new unsecured loans during the year. Some of the outstanding unsecured loans have covenants, defined with reference to the consolidated financial statements at the end of the reporting period, as specified below: \u25aa commitment to maintain a ratio of net financial debt to shareholders\u2019 equity of no more than 1 (residual amount of the loans at 31 December 2024 equal to \u20ac33.2 million); \u25aa commitment to maintain a ratio of net financial debt to EBITDA of no more than 3 (residual amount of the loans at 31 December 2024 equal to \u20ac41.7 million); complied with at 31 December 2024 and for which, according to the Group's business plan, compliance is also expected in subsequent years. All bank loans are denominated in euro. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2313-1": {
"value": "In 2021, Sabaf S.p.A. issued a \u20ac30 million bond fully subscribed by PRICOA with a maturity of 10 years, an average life of 8 years and a fixed coupon of 1.85% per year. The loan has the same covenants, defined with reference to the consolidated financial statements at the end of each reporting period, all complied with at 31 December 2024 and for which, according to the Group's business plan, compliance is also expected in subsequent years: \u25aa commitment to maintain a ratio of net financial debt to shareholders\u2019 equity of no more than 1.5; \u25aa commitment to maintain a ratio of net financial debt to EBITDA of no more than 3; \u25aa commitment to maintain a ratio of EBITDA to net financial position of more than 4. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2363-1": {
"value": "15. OTHER FINANCIAL LIABILITIES 31/12/2024 31/12/2023 Current Non-current Current Non-current Option on MEC minorities 11,469 - - 11,721 Payables to former P.G.A. shareholders - - 175 - Currency derivatives 84 - - - Total 11,553 - 175 11,721 As part of the acquisition of MEC, a call option in favour of Sabaf for the remaining 49% of the share capital, exercisable from 2028, and a put option in favour of the minority shareholders, exercisable from 2025 to 2028, were subscribed. The valuation of the residual share will be based on an Enterprise Value equal to 8 times MEC's average EBITDA of the two financial statements preceding the date of exercise of the relevant option, adjusted for the net financial position at that date. The assignment of an option to sell in the terms described above (put option) required the recording of a liability corresponding to the estimated redemption value, expected at the time of any exercise of the option. To this end, a financial liability of \u20ac11.721 thousand was recognised in the consolidated financial statements at 31 December 2023. As required by IFRS 9, the Group revalued the outlay estimate based on the most recent results of MEC and reduced the liability by \u20ac252 thousand recognising financial income of \u20ac959 thousand and negative foreign exchange differences of \u20ac707 thousand as a balancing entry. As at 31 December 2023 the payable to former P.G.A. shareholders referred to price adjustments following the completion of the acquisition and linked to contractually determined (\u201cearn-out\u201d) objectives. Given that the objectives were not achieved, the liability was eliminated in the present year. 37. INFORMATION ON FINANCIAL RISK Categories of financial instruments In accordance with IFRS 7, a breakdown of the financial instruments is shown below, among the categories set forth in IFRS 9: 31/12/2024 31/12/2023 Financial assets Amortised cost Cash and cash equivalents 30,641 36,353 Term bank deposits 2,744 6,254 Trade receivables and other receivables 69,159 59,694 Fair value through profit or loss Derivatives to hedge cash flows 376 877 Hedge accounting Derivatives to hedge cash flows - 126 Financial liabilities Amortised cost Loans 96,089 104,864 Other financial liabilities - 175 Trade payables 41,681 42,521 Fair value through profit or loss Option on MEC minorities 11,469 11,721 Hedge accounting Derivatives to hedge cash flows 84 - ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2394-2": {
"value": "As part of the acquisition of MEC, a call option in favour of Sabaf for the remaining 49% of the share capital, exercisable from 2028, and a put option in favour of the minority shareholders, exercisable from 2025 to 2028, were subscribed. The valuation of the residual share will be based on an Enterprise Value equal to 8 times MEC's average EBITDA of the two financial statements preceding the date of exercise of the relevant option, adjusted for the net financial position at that date. The assignment of an option to sell in the terms described above (put option) required the recording of a liability corresponding to the estimated redemption value, expected at the time of any exercise of the option. To this end, a financial liability of \u20ac11.721 thousand was recognised in the consolidated financial statements at 31 December 2023. As required by IFRS 9, the Group revalued the outlay estimate based on the most recent results of MEC and reduced the liability by \u20ac252 thousand recognising financial income of \u20ac959 thousand and negative foreign exchange differences of \u20ac707 thousand as a balancing entry. As at 31 December 2023 the payable to former P.G.A. shareholders referred to price adjustments following the completion of the acquisition and linked to contractually determined (\u201cearn-out\u201d) objectives. Given that the objectives were not achieved, the liability was eliminated in the present year. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2411-1": {
"value": "16. POST-EMPLOYMENT BENEFIT AND RETIREMENT PROVISIONS Post-employment benefit At 31 December 2023 3,805 Provisions 539 Financial expenses 102 Payments made (349) Tax effect (1) Forex differences (47) At 31 December 2024 4,049 Following the revision of IAS 19 - Employee benefits, from 1 January 2013, all actuarial gains or losses are recognised immediately in the comprehensive income statement (\u201cOther comprehensive income\u201d) under the item \u201cActuarial income and losses\u201d. Post-employment benefits are calculated as follows: Financial assumptions 31/12/2024 31/12/2023 Discount rate 3.1% - 3.3% 3% - 3.2% Inflation 2.5% 2.5% Demographic theory31/12/2024 31/12/2023 Mortality rate IPS55 ANIA IPS55 ANIA Disability rate INPS 2000 INPS 2000 Staff turnover 3% - 10% 4% - 10% Advance payouts 1% - 5% 1% - 3% Retirement age Pursuant to legislation in force at 31 December 2024 Pursuant to legislation in force at 31 December 2023 The sensitivity analyses carried out to take into account possible changes in actuarial assumptions did not reveal any significant changes in the liability. The sensitivity analyses carried out to take into account possible changes in actuarial assumptions did not reveal any significant changes in the liability. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2469-1": {
"value": "17. PROVISIONS FOR RISKS AND CHARGES 31/12/2023 Provisions Utilisation Forex differences 31/12/2024 Provision for agents\u2019 indemnities 196 2 (7) - 191 Product guarantee fund 60 - (29) - 31 Provision for legal risks 97 32 (22) (9) 98 Total 353 34 (58) (9) 320 The provision for agents\u2019 indemnities covers amounts payable to agents if the Group terminates the agency relationship. The product guarantee fund covers the risk of returns or charges by customers for products already sold. The provision for legal risks, set aside for minor disputes, was partially released during the year given the settlement of some of the outstanding disputes. The provisions for risks, which represent the estimate of future payments made based on historical experience, have not been discounted because the effect is considered negligible. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2516-1": {
"value": "18. OTHER NON-CURRENT LIABILITIES 31/12/2024 31/12/2023 Change Total 109 183 (74) Other non-current liabilities refer to payables to the tax authorities, which will be paid in 2026. 19. TRADE PAYABLES 31/12/2024 31/12/2023 Change Total 41,681 42,521 (840) Average payment terms did not change versus the previous year. At 31 December 2024, there were no overdue payables of a significant amount and the Group did not receive any injunctions for overdue payables. 21. OTHER CURRENT PAYABLES 31/12/2024 31/12/2023 Change To employees 6,978 6,452 526 To social security institutions 3,410 3,430 (20) To agents 337 158 179 Advances from customers 884 385 499 Other current payables 5,869 5,584 285 Total 17,478 16,007 1,471 At the beginning of 2025, payables due to employees and social security institutions were paid in accordance with the scheduled expiry dates. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2601-1": {
"value": "Other current payables include accrued liabilities and deferred income totalling \u20ac5,451 thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2603-1": {
"value": "Deferred taxes related to 'non-current tangible and intangible assets' arise from the difference between the relevant carrying value and tax value, (Purchase Price Allocation, tax revaluations made in previous years on Sabaf Turkey's assets, other differences). Deferred tax assets relating to goodwill refer to the exemption of the value of the investment in Faringosi Hinges s.r.l. made in 2011 pursuant to Italian law Decree 98/2011, deductible in ten instalments starting in 2018. Deferred tax assets relating to tax incentives are commensurate to investments made in Turkey, for which the Group will benefit from a direct tax deduction. The tax effects of the application of IAS29 and hyperinflation according to the rules in place in Turkey are cumulatively shown in the column \u201cHyperinflation\u201d and reflect the changed local regulations and the partial recognition of hyperinflation for tax purposes. The line \u201creclassification from tax receivables\u201d relates to taxes on tax losses that cannot be immediately offset under the national tax consolidation scheme. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2618-1": {
"value": "23. TOTAL FINANCIAL DEBT As required by the CONSOB memorandum of 28 July 2006, we disclose that the Group\u2019s net financial debt is as follows: 31/12/2024 31/12/2023 Change A. Cash 30,641 36,353 (5,712) B. Cash equivalents - - - C. Other current financial assets 3,120 7,257 (4,137) D. Liquidity (A+B+C) 33,761 43,610 (9,849) E. Current financial payable 26,279 1,799 24,480 F. Current portion of non-current financial debt 18,508 21,693 (3,185) G. Current financial debt (E+F) 44,787 23,492 21,295 H. Net current financial debt (G-D) 11,026 (20,118) 31,144 I. Non-current financial payable 33,100 63,548 (30,448) J. Debt instruments 29,755 29,720 35 K. Trade payables and other non-current payables - - - L. Non-current financial debt (I+J+K) 62,855 93,268 (30,413) M. Total financial debt (H+L) 73,881 73,150 731 The consolidated statement of cash flows, which shows the changes in cash and cash equivalents (sum of letters A. and B. of this statement), describes in detail the cash flows that led to the change in the net financial debt. In particular, as can be seen from the Consolidated Statement of Cash Flows, the decrease in net financial debt in the period is mainly attributable to the cash flows generated by operations, also through the reduction in net working capital. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2699-1": {
"value": "Comments on key income statement items The figures for the 2023 financial year, shown for comparative purposes, include MEC's contribution only for the period during which the Sabaf Group held control, i.e. from 1 July 2023, the accounting closing date closest to the acquisition date (14 July 2023). 24. REVENUE In 2024, sales revenue totalled \u20ac285,091 thousand, up by \u20ac47,142 thousand (+19.8%) compared with 2023 (+14.1% on a like-for-like basis). Revenue by geographical area Revenue 2024 % 2023 %% change Europe (excluding Turkey) 80,246 28.1% 71,636 30.1% +12.0% Turkey 76,103 26.7% 62,439 26.2% +21.9% North America 60,889 21.4% 47,607 20.0% +27.9% South America 35,895 12.6% 27,874 11.7% +28.8% Africa and Middle East 15,188 5.3% 17,718 7.4% -14.3% Asia and Oceania 16,770 5.9% 10,675 4.5% +57.1% Total 285,091 100% 237,949 100% +19.8% Revenue by product family Revenue 2024 % 2023 % % change Gas parts 169,403 59.4% 143,224 60.2% +18.3% Hinges 87,364 30.6% 70,418 29.6% +24.1% Electronic components 27,850 9.8% 24,307 10.25% +14.6% Induction 474 0.2% - - - Total 285,091 100% 237,949 100% +19.8% In 2024, the Sabaf Group achieved positive results in all major markets, despite the continuing economic weakness in the market for household appliances. Growth in the financial year was supported by a good performance in Europe, a positive contribution from the South American market and the steady expansion of activities at the new sites in Mexico and India. The average sales prices of 2024 remained essentially in line with those of 2023. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2808-1": {
"value": "25. OTHER INCOME 2024 2023 Change Sale of trimmings 5,525 4,921 604 Contingent income 385 971 (586) Rental income 66 78 (12) Use/release of provisions for risks and charges 58 130 (72) Other income 4,900 2,956 1,944 Total 10,934 9,056 1,878 In 2024, other income mainly included: tax benefits for investments in capital goods and for research and development of \u20ac851 thousand, revenues from the sale of moulds and equipment for \u20ac874 thousand, Turkish public grants of \u20ac562 thousand as incentives for the hiring of personnel; insurance compensation of \u20ac425 thousand, mainly related to reimbursements obtained for damages caused by weather events at the Ospitaletto plant; revenues from the sale of energy produced by photovoltaic plants of \u20ac50 thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2808-2": {
"value": "25. OTHER INCOME 2024 2023 Change Sale of trimmings 5,525 4,921 604 Contingent income 385 971 (586) Rental income 66 78 (12) Use/release of provisions for risks and charges 58 130 (72) Other income 4,900 2,956 1,944 Total 10,934 9,056 1,878 In 2024, other income mainly included: tax benefits for investments in capital goods and for research and development of \u20ac851 thousand, revenues from the sale of moulds and equipment for \u20ac874 thousand, Turkish public grants of \u20ac562 thousand as incentives for the hiring of personnel; insurance compensation of \u20ac425 thousand, mainly related to reimbursements obtained for damages caused by weather events at the Ospitaletto plant; revenues from the sale of energy produced by photovoltaic plants of \u20ac50 thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2965-1": {
"value": "The Group workforce as at 31 December 2024 was 1,717 (1,641 as at 31 December 2023), of which 1,570 were employees (1,524 as at 31 December 2023). The number of temporary staff was 147 (117 at 31 December 2023). The number of employees compared to the previous year increased by 45. The increase in personnel costs, compared to the previous year, is mainly linked - aside from the higher number of employees - to the change in the scope of consolidation, as well as the inflationary dynamics in 2024, with particular reference to the Italian companies and the Turkish subsidiary. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2973-1": {
"value": "The item \u201cStock Grant Plan\u201d included the measurement at 31 December 2024 of the fair value of options to the allocation of shares of the Parent Company assigned to Group employees. For details of the Stock Grant Plan, refer to Note 39. 39. SHARE-BASED PAYMENTS 2021 \u2013 2023 Stock Grant Plan In May 2024, with the allocation of the accrued shares to the beneficiaries, the plan for the free allocation of shares, approved by the Shareholders' Meeting of 6 May 2021 for the period from 2021 to 2023, the Regulations of which had been approved by the Board of Directors on 13 May 2021, came to an end. During the first half of 2024, with a reduction of \u20ac300 thousand in staff costs, the Fair value of the rights granted to the beneficiaries for the relevant period was recognised (Note 28) and the related reserve that had been recognised in the Group's shareholders' equity was released (Note 13). 2024 \u2013 2026 Stock Grant Plan A plan for the free allocation of shares, approved by the Shareholders' Meeting of 8 May 2024, is in place. The related Regulations were approved by the Board of Directors on 18 June 2024. The main features of this Plan are summarised below. Purpose The Plan aims to promote and pursue the involvement of the beneficiaries whose activities are considered relevant for the implementation of the contents and the achievement of the objectives set out in the Business Plan, foster loyalty development and motivation of managers, by increasing their entrepreneurial approach as well as align the interests of management with those of the Company's shareholders more closely, with a view to promoting the sustainable success of the Company and the Group, the achievement of specific levels of growth and development, and the Group\u2019s sustainable objectives. Subject matter The subject-matter of the Plan is the free allocation to the Beneficiaries of a maximum of 270,000 Options, each of which entitles them to receive free of charge, under the terms and conditions provided for by the Regulations of the relevant Plan, 1 Sabaf S.p.A. Share. The free allocation of Sabaf S.p.A. shares is conditional on the achievement, in whole or in part, with progressiveness, of the business targets related to the ROI and EBITDA and the social and environmental targets. Beneficiaries The Plan is intended for persons who hold or will hold key positions in the Company and/or its Subsidiaries, with reference to the implementation of the contents and the achievement of the objectives of the 2024 - 2026 Business Plan. A total of 263,000 Rights were allocated to the Beneficiaries already identified. Deadline The 2024 - 2026 Plan is due to expire in 2027. Accounting impacts and Fair Value measurement methodsIn connection with this Plan, \u20ac394 thousand (Note 28) were recognised in personnel costs during the year, an equity reserve of the same amount (Note 13) was recognised as a balancing entry. In line with the date on which the beneficiaries became aware of the assignment of the rights and terms of the plan, the grant date was set at 1 July 2024. The main assumptions made at the beginning of the vesting period and the methods for determining the fair value at the end of the reporting period are illustrated below. The following economic and financial parameters were taken into account in determining the fair value per share at the start of the vesting period: Share price on grant date adjusted for dividends \u20ac16.60 Dividend yield 2.90% Expected volatility per year 31.30% Interest rate per year 3.10% Based on the exercise right at the different dates established by the Plan Regulations and on the estimate of the expected probability of achieving the objectives for each reference period, the unitary fair value at 31 December 2024 was determined as follows: Rights relating to objectives measured on ROI Total value on ROI 9.80 Fair Value 3.43 Rights on ROI 35% Rights relating to objectives measured on EBITDA Total value on EBITDA 6.33 Fair Value 2.85 Rights on EBITDA 45% Rights relating to ESG objectives measured on personal training Total value on \"Personnel training\u201d 14.02 Fair Value 0.70 Rights on \"Personnel training\u201d 5% Rights relating to ESG objectives measured on safety indicator Total value on \"Safety indicator\u201d 10.17 Fair Value 0.51 Rights on \"Safety indicator\u201d 5% Rights relating to ESG objectives measured on reduction of emissions. Total value on \"Reduction of emissions\u201d 13.73 Fair Value 1.37 Rights on \"Reduction of emissions\u201d 10% Fair Value per share 8.86 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-2978-2": {
"value": "29. OTHER OPERATING COSTS 2024 2023 Change Non-income taxes 604 603 1 Other operating expenses 562 598 (36) Contingent liabilities 230 407 (177) Losses and write-downs of trade receivables 320 34 286 Provisions for risks 32 20 12 Other provisions 2 73 (71) Total 1,750 1,735 15 Non-income taxes chiefly relate to property tax. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3015-2": {
"value": "30. FINANCIAL INCOME 2024 2023 Change Interest from bank accounts 1,341 1,485 (144) MEC option valuation adjustment (Note 15) 959 - 959 Interest rate derivatives 88 32 56 Other financial income 92 298 (206) Total 2,480 1,815 665 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3099-1": {
"value": "33. INCOME TAXES 2024 2023 Change Current taxes for the year 3,914 690 3,224 Deferred tax assets and liabilities 996 (4,371) 5,367 Taxes related to previous financial years 6 295 (289) Total 4,916 (3,386) 8,302 Reconciliation between the tax burden booked in the financial statements and the theoretical tax burden calculated according to the statutory tax rates currently in force in Italy is shown in the following table: 2024 2023 Theoretical income tax 3,074 136 Permanent tax differences (286) (268) Taxes related to previous financial years 16 (15) Tax effect from different foreign tax rates 169 169 Effect of non-recoverable tax losses 912 959 \u201cEnergy intensive contribution\u201d tax benefit - (165) \u201cSuper and Iperammortamento\u201d tax benefit (446) (631) ACE tax benefit - (75) Patent Box benefit (32) (635) Turkey Hyperinflation 2,949 (975) Tax incentives for investments in Turkey (1,513) (1,182) Other differences (372) (946) Income taxes booked in the accounts, excluding IRAP and withholding taxes (current and deferred) 4,471 (3,628) IRAP (current and deferred) 445 242 Total 4,916 (3,386) Theoretical taxes were calculated applying the current corporate income tax (IRES) rate, i.e. 24% to the pre-tax result. IRAP is not taken into account for the purpose of reconciliation because, as it is a tax with a different assessment basis from pre-tax profit, it would generate distorting effects. In these consolidated financial statements, the Group recognised: \u25aa the tax benefits relating to \u201cSuperammortamento\u201d (Super amortisation) and \u201cIperammortamento\u201d (Hyper amortisation), related to the investments made in Italy, amounting to \u20ac446 thousand (\u20ac631 thousand in 2023); \u25aa the tax benefits deriving from the investments made in Italy amounting to \u20ac1,513 thousand (\u20ac1,182 thousand in 2023); \u25aa the tax effects of the changed local legislation in Turkey and the partial recognition for tax purposes of the accounting effects of hyperinflation, which resulted in the recognition of lower deferred tax assets of \u20ac4,903 thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3191-1": {
"value": "34. EARNINGS PER SHARE Basic and diluted EPS are calculated based on the following data: Profit (\u20ac/000) 2024 2023 Profit for the year 6,928 3,103 Number of shares 2024 2023 Weighted average number of ordinary shares for determining basic earnings per share 12,510,823 11,812,152 Dilutive effect from potential ordinary shares - - Weighted average number of ordinary shares for determining diluted earnings per share 12,510,823 11,812,152 Earnings per share (in \u20ac)2024 2023 Basic earnings per share 0.554 0.263 Diluted earnings per share 0.554 0.263 Basic earnings per share are calculated on the average number of outstanding shares minus the average number of treasury shares, equal to 175,972 in 2024 (238,941 in 2023). Diluted earnings per share are calculated taking into account any shares approved but not yet subscribed. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3237-1": {
"value": "35. DIVIDENDS On 29 May 2024, shareholders were paid an ordinary dividend of \u20ac0.54 per share (total dividends of \u20ac6,776 thousand) in accordance with shareholders' resolution of 08 May 2024. The Directors have recommended payment of a dividend of \u20ac0.58 per share this year, subject to approval of shareholders in the annual Shareholders\u2019 Meeting and therefore not included under liabilities in these financial statements. The dividend proposed is scheduled for payment on 28 May 2025 (ex-date 26 May and record date 27 May). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3402-1": {
"value": "The Group is exposed to financial risks related to its operations, mainly: \u25aa credit risk, with special reference to normal trade relations with customers; \u25aa market risk, relating to the volatility of prices of commodities, foreign exchange and interest rates; \u25aa liquidity risk, which can be expressed by the inability to find financial resources necessary to ensure Group operations. It is part of the Sabaf Group\u2019s policies to hedge exposure to changes in prices and in fluctuations in exchange and interest rates via derivative financial instruments. Hedging is done using forward contracts, options or combinations of these instruments. Generally speaking, the maximum duration covered by such hedging does not exceed 18 months. The Group does not engage in speculative transactions. When the derivatives used for hedging purposes meet the necessary requisites, hedge accounting rules are followed. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3416-1": {
"value": "Credit risk management Trade receivables involve producers of domestic appliances, multinational groups and smaller manufacturers in a few or single markets. The Group assesses the creditworthiness of all its customers at the start of supply and systemically at least on an annual basis. The procedure adopted for credit management includes, inter alia: \u25aa the assignment of a specific credit limit for each customer; \u25aa weekly verification of receivables overdue; \u25aa the sending of payment reminders on a monthly basis; \u25aa the definition of a time limit after credit expiry beyond which deliveries are blocked (no deliveries and no confirmation of new orders). The Group factors receivables with factoring companies based on without recourse agreements, thereby transferring the related risk. A credit insurance policy is in place, which guarantees cover for approximately 28.6% of trade receivables. Credit risk relating to customers operating in emerging economies is generally attenuated by the expectation of revenue through letters of credit. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3434-1": {
"value": "Forex risk management The key currencies other than the euro to which the Group is exposed are the US dollar, the Brazilian real and the Turkish lira, in relation to sales made in dollars (chiefly on some Asian and American markets) and the production units in Brazil and Turkey. The sales prices of the Turkish subsidiary are exclusively denominated in euro or US dollars; those of the Brazilian subsidiary are denominated in Brazilian real for domestic sales and in US dollars for exports. Sales in US dollars represented 28% of total turnover in 2024, while purchases in dollars represented 11% of total turnover. The following table shows the characteristics of the derivative financial instruments described in the previous paragraph.Exchange rate risk management: cash flow hedge in accordance with IFRS 9 on commercial transactions Company Counterparty Instrument Maturity Value date Notional Fair value hierarchy Faringosi Hinges s.r.l. BPER Banca Forward 25/03/25 USD 750,000 2 24/06/25 750,000 24/09/25 750,000 17/12/25 750,000 C.M.I. s.r.l. BPER Banca Forward 02/04/25 USD 1,000,000 02/04/25 500,000 01/07/25 700,000 01/07/25 1,000,000 Sensitivity analysis With reference to financial assets and liabilities in US dollars at 31 December 2024, a hypothetical and immediate revaluation of 10% of euro against the dollar would have led to a loss of \u20ac1,998 thousand. Net value of assets and liabilities in foreign subsidiaries The net value of assets and liabilities in foreign subsidiaries constitutes an investment in foreign currency, which generates a translation difference on consolidation of the Group, with an impact on the comprehensive income statement and the financial position. The table below shows the impact on the Group's equity of a 10% increase or decrease in the value of each currency against the euro at the end of 2024: Value date Effect on Group Shareholders' Equity Brazilian real +/- 1,719 Turkish lira +/- 8,091 Mexican peso +/- 1,252 Indian Rupee +/- 684 Chinese renminbi +/- 42 US Dollar +/- 1,128 Total +/- 12,916 Interest rate risk management Excluding the financial liabilities related to the put option onminorities and leases, at the end of 2024, approximately 68% of the Group's gross financial debt was at a fixed rate or converted to a fixed rate by entering into interest rate swaps (IRS) when the loan was opened. As 31 December 2024, IRS totalling \u20ac10.3 million were in place, mirrored in loans with the same residual debt. The derivative contracts were not designated as a cash flow hedge and were therefore recognised using the \u201cFair value through profit or loss\u201d method. The following table shows the characteristics of the derivative financial instruments described in the previous paragraph.Company Counterparty Instrument Maturity Value date Notional Fair value hierarchy Sabaf S.p.A. Cr\u00e9dit Agricole IRS 30/06/25 EUR 1,800,000 2 Mediobanca 28/04/27 8,490,000 P.G.A. s.r.l. Intesa Sanpaolo 29/07/25 29,365 Sensitivity analysis With reference to financial liabilities at variable rate at 31 December 2024, a hypothetical and immediate 1% increase in interest rates would have led to a loss of \u20ac335 thousand. Commodity price risk management A significant portion of the Group\u2019s purchase costs is represented by aluminium, steel and brass. Based on market conditions and contractual agreements, the Group may not be able to pass on changes in raw material prices to customers in a timely and/or complete manner, with consequent effects on margins. The Group protects itself from the risk of changes in the price of aluminium, steel and brass with supply contracts signed with suppliers for delivery up to twelve months in advance or, alternatively, with derivative financial instruments. In 2024 and 2023, the Group did not use financial derivatives on commodities. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3442-1": {
"value": " During the year, operations in dollars were partially hedged through forward sales contracts. At 31 December 2024, the Group had in place forward sales contracts of USD 6.2 million, maturing in December 2025 at an average exchange rate of 1.0625. With reference to these contracts, the Group applies hedge accounting, checking compliance with IFRS 9. The table below shows the balance sheet and income statement effects of forward sales contracts recognised under hedge accounting.(amounts in \u20ac/000) 2024 Reduction in current financial assets 126 Increase in current financial liabilities 84 Adjustment to the Cash Flow Hedge reserve (equity reserve) (139) Positive impact through profit or loss 4 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3580-1": {
"value": "Liquidity risk management The Group operates with a debt ratio considered physiological (net financial debt/shareholders' equity at 31 December 2024 of 42%, net financial debt/EBITDA of 1.69) and has unused short-term lines of credit. To minimise the risk of liquidity, the Administration and Finance Department: \u25aa maintains a correct balance of net financial debt, financing investments with capital and with medium to long-term debt. \u25aa verifies systematically that the short-term accrued cash flows (amounts received from customers and other income) are expected to accommodate the deferred cash flows (short-term financial debt, payments to suppliers and other outgoings); \u25aa regularly assesses expected financial needs in order to promptly take any corrective measures. An analysis by expiry date of financial payables at 31 December 2024 and 31 December 2023 is shown below: At 31 December 2024 Carrying value Contractual cash flows Within 3 months From 3 months to 1 year From 1 to 5 years More than 5 years Short-term bank loans 12,940 12,973 12,973 - - - Unsecured loans 46,754 49,106 2,669 17,083 29,354 - Bond issue 29,755 32,775 - 555 19,887 12,333 Finance leases 6,640 7,461 530 1,572 4,991 368 MEC option 11,469 11,469 - 11,469 - - Derivative instruments 84 84 84 - - - Total financial payables 107,642 113,868 16,256 30,679 54,232 12,701 Trade payables 41,681 41,681 37,743 3,936 2 - Total 149,323 155,549 53,999 34,615 54,234 12,701 At 31 December 2023 Carrying value Contractual cash flows Within 3 months From 3 months to 1 year From 1 to 5 years More than 5 years Short-term bank loans 396 396 396 - - - Unsecured loans 68,009 73,234 2,370 21,158 49,574 131 Bond issue 29,720 34,680 - 780 14,964 18,936 Finance leases 6,739 7,539 493 1,454 5,298 294 MEC option 11,721 11,721 - - 11,721 - Due to P.G.A. shareholders 175 175 - - 175 - Total financial payables 116,760 127,745 3,259 23,392 81,732 19,361 Trade payables 42,521 42,521 36,999 5,516 5 - Total 159,281 170,266 40,258 28,908 81,737 19,361 The various due dates are based on the period between the end of the reporting period and the contractual expiry date of the commitments, the values indicated in the table correspond to non-discounted cash flows. Cash flows include the shares of principal and interest; for floating rate liabilities, the shares of interest are determined based on the value of the reference parameter at the end of the reporting period and increased by the spread set forth in each contract. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3775-1": {
"value": "Hierarchical levels of fair value assessment The revised IFRS 7 requires that financial instruments reported in the statement of financial position at fair value be classified based on a hierarchy that reflects the significance of the input used in determining the fair value. IFRS 7 makes a distinction between the following levels: \u25aa Level 1 \u2013 quotations found on an active market for assets or liabilities subject to assessment; \u25aa Level 2 - input other than prices listed in the previous point, which can be observed directly (prices) or indirectly (derived from prices) on the market; \u25aa Level 3 \u2013 input based on observable market data. The following table shows the financial assets and liabilities valued at fair value at 31 December 2024, by hierarchical level of fair value assessment. Level 1 Level 2 Level 3 Total Other financial assets (derivatives on interest rates) - 376 - 376 Total assets - 376 - 376 Other financial liabilities (MEC put option) - - 11,469 11,469 Total liabilities - - 11,469 11,469 With reference to the financial liability arising from the recognition of the put option in favour of MEC's minority shareholders, a sensitivity analysis was performed to verify the impact of any changes in the discount rate and exchange rate. Specifically, with 0.5% increases/decreases in the discount rate and 10% increases/decreases in the exchange rate, the value of the put option could vary between + \u20ac1.5 million and - \u20ac1.2 million. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-3818-1": {
"value": "38. RELATED PARTY TRANSACTIONS Transactions between consolidated companies were derecognised from the consolidated financial statements and are not reported in these notes. The table below illustrates the impact of all transactions between the Group and other related parties on the balance sheet and income statement. Impact of related-party transactions on balance sheet items Total 2024 Non-consolidated subsidiaries Other related parties Total related parties Impact on the total Trade payables 41,681 - - - 0.00% Total 2023 Non-consolidated subsidiaries Other related parties Total related parties Impact on the total Trade payables 45,521 - 4 4 0.00% Impact of related-party transactions on income statement items Total 2024 Non-consolidated subsidiaries Other related parties Total related parties Impact on the total Services (50,943) - - - 0.00% Total 2023 Non-consolidated subsidiaries Other related parties Total related parties Impact on the total Services (44,923) - (27) (27) 0.05% Transactions are regulated by specific contracts regulated at arm\u2019s length conditions. Fees to Directors, Statutory Auditors and Executives with strategic responsibilities Please see the 2024 Report on Remuneration for this information. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4025-1": {
"value": "40. CAPITAL MANAGEMENT For the purposes of managing the Group's capital, it has been defined that this includes the issued share capital, the share premium reserve and all other capital reserves attributable to the shareholders of the Parent Company. The main objective of capital management is to maximise the value for shareholders. In order to maintain or correct its financial structure, the Group may intervene in dividends paid to shareholders, purchase its own shares, redeem capital to shareholders or issue new shares. The Group controls equity using a gearing ratio consisting of the ratio of net financial debt (as defined in Note 23) to shareholders\u2019 equity. The Group's policy is to keep this ratio below 1. In order to achieve this objective, the management of the Group's capital aims, among other things, to ensure that the covenants, linked to loans, which define the capital structure requirements, are complied with. Violations of covenants would allow the lenders to demand immediate repayment of loans (Note 14). During the current financial year, there were no breaches of the covenants linked to loans. In the years ended 31 December 2024 and 2023, no changes were made to the objectives, policies and procedures for capital management. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4043-1": {
"value": "41. SIGNIFICANT NON-RECURRING EVENTS AND TRANSACTIONS Pursuant to the Consob memorandum of 28 July 2006, the Group declares that no significant non-recurring events or transactions, as defined by the memorandum, took place in 2024. 43. ATYPICAL AND/OR UNUSUAL TRANSACTIONS Pursuant to CONSOB memorandum of 28 July 2006, the Group declares that no atypical and/or unusual transactions as defined by the CONSOB memorandum were carried out during 2024. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4049-1": {
"value": "42. SIGNIFICANT EVENTS AFTER THE REPORTING PERIOD There were no important events after the 2024 reporting period.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4057-1": {
"value": "44. COMMITMENTS Guarantees issued The Sabaf Group has issued sureties to guarantee consumer and mortgage loans granted by banks to Group employees for a total of \u20ac1,688 thousand (\u20ac2,293 thousand at 31 December 2023). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4057-2": {
"value": "44. COMMITMENTS Guarantees issued The Sabaf Group has issued sureties to guarantee consumer and mortgage loans granted by banks to Group employees for a total of \u20ac1,688 thousand (\u20ac2,293 thousand at 31 December 2023). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4063-1": {
"value": "45. SCOPE OF CONSOLIDATION AND SIGNIFICANT EQUITY INVESTMENTS COMPANIES CONSOLIDATED USING THE FULL LINE-BY-LINE CONSOLIDATION METHOD Company name Registered offices Share capital Shareholders % ownership Faringosi Hinges S.r.l. Ospitaletto (BS) EUR 90,000 Sabaf S.p.A. 100% Sabaf do Brasil Ltda Jundia\u00ec - S\u00e3o Paulo (Brazil) BRL 53,348,061 Sabaf S.p.A. 100% Sabaf Beyaz Esya Parcalari Sanayi Ve Ticaret Limited Sirketi (Sabaf Turkey) Manisa (Turkey) TRY 1,306,029,421 Sabaf S.p.A. 100% Sabaf Appliance Components Ltd. Kunshan (China) CNY 69,951,149 Sabaf S.p.A. 100% Sabaf US Corp. Plainfield (USA) USD 200,000 Sabaf S.p.A. 100% Sabaf India Private Limited Bangalore (India) INR 311,666,338 Sabaf S.p.A. 100% A.R.C. S.r.l. Campodarsego (PD) EUR 45,000 Sabaf S.p.A. 100% Sabaf Mexico Appliance Components San Louis Potos\u00ec (Mexico) MXN 141,003,832 Sabaf S.p.A. 100% C.M.I. Cerniere Meccaniche Industriali s.r.l. Valsamoggia (BO) EUR 1,000,000 Sabaf S.p.A. 100% C.G.D. S.r.l. Valsamoggia (BO) EUR 26,000 C.M.I. S.r.l. 100% P.G.A S.r.l. Fabriano (AN) EUR 100,000 Sabaf S.p.A. 100% Sabaf America Inc. Delaware (USA) USD 4,000,000 Sabaf S.p.A. 100% Mansfield Engineered Components LLC (MEC) Mansfield (USA) USD Sabaf A2,823,248 merica 51% ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4165-1": {
"value": "46.GENERAL INFORMATION ON THE PARENT COMPANY Legal status: Domicile of entity: Registered and administrative office: Main place of business: Country of registration: Type of business: Appendix Information as required by Article 149-duodecies of the CONSOB Issuers\u2019 Regulation The following table, prepared pursuant to Art. 149-duodecies of the CONSOB Issuers\u2019 Regulation, shows fees relating to 2024 for auditing and for services other than auditing provided by the Independent Auditors and their network. (in thousands of Euro)Party providing the service Recipient Fees pertaining to the 2024 financial year Audit EY S.p.A. Parent company 47 EY S.p.A. Italian subsidiaries 54 EY network Foreign subsidiaries 40 Limited Assessment Sustainability Statement EY S.p.A. Parent company 37.5 Other services EY S.p.A. Parent company (1)24.5EY S.p.A. Italian subsidiaries (2)2Total 205 (1)Agreed auditing procedures in relation to interim reports of management andaudit procedures in respect of the Statement of Expenditure on Research and Development (2)Revision of the Statement of Expenditure on Research and Development. Certification of the Consolidated Financial Statements, in accordance with Article 154 bis of Italian Legislative Decree of Legislative Decree 58/98 Pietro Iotti, the Chief Executive Officer, and Gianluca Beschi, the Financial Reporting Officer of Sabaf S.p.A., have taken into account the requirements of Article 154-bis, paragraphs 3 and 4, of Legislative Decree 58 of 24 February 1998 and can certify: \u2022 the adequacy, in relation to the business characteristics and \u2022 the actual application of the administrative and accounting procedures for the formation of the consolidated financial statements during the 2024 financial year. They also certify that: \u2022 the Consolidated financial statements: - were prepared in accordance with the international accounting policies recognised in the European Community in accordance with EC regulation 1606/2002 of the European Parliament and Council of 19 July 2002 and with the measures issued in implementation of Article 9 of Italian Legislative Decree 38/2005; - are consistent with accounting books and records; - provide a true and fair view of the operating results, financial position and cash flows of the issuer and of the companies included in the consolidation; \u2022 the report on operations contains a reliable analysis of the performance and results of operations and the situation of the issuer and the companies included in the scope of consolidation, along with a description of the key risks and uncertainties to which they are exposed. Ospitaletto, 25 March 2025 Chief Executive Officer Pietro Iotti The Financial Reporting Officer Gianluca Beschi The Company classifies non-current assets as held for sale if their carrying value will be recovered mainly through a sale transaction, rather than through their continued use. These non-current assets classified as held for sale are measured at the lower of their carrying value and their fair value less costs to sell. Selling costs are the additional costs directly attributable to the sale, excluding financial expenses and taxes. The condition for classification as held for sale is only met when the sale is highly probable and the asset is available for immediate sale in its present condition. The actions required to complete the sale should indicate that significant changes to the sale are unlikely or that the sale will be cancelled. Management must be committed to the sale, which should be completed within one year from the date of classification. Depreciation of property, plant and equipment and amortisation of intangible assets stops when they are classified as available for sale. Assets and liabilities classified as held for sale are presented separately in the financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4175": {
"value": "Via dei Carpini, 1 \u2013 25035 Ospitaletto ( BS) - Italy ",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4180-1": {
"value": "The purpose of the company is the design, production and sale of gas fittings and burners, thermostats, safety valves, other components and accessories for household appliances, as well as sanitary and plumbing fittings in general. The purpose of the company is also the design, construction and trade of machine tools, automation systems in general and related equipment, tools, as well as the provision of related maintenance, repair, support and business organisation services. The company, within the limits set by the relevant regulations in force, may carry out any other security, property, industrial and commercial transaction that is deemed necessary, appropriate or useful for the achievement of the company purpose. It may acquire shareholdings in other companies whose purpose is similar or related to its own as well as provide personal guarantees or collaterals including mortgages also for third parties' obligations provided that such activities do not take precedence over the company's business and are not carried out vis-\u00e0-vis the public and therefore within the limits and in the manner provided for by Legislative Decree No. 385/93; the company can perform the management and coordination function with regard to its subsidiaries, providing the organisational, technical, managerial and financial support and coordination deemed appropriate. However, the activities reserved to investment companies under Legislative Decree No. 41 5/96, and pursuant to the relevant provisions in force, are excluded. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4198-2": {
"value": "Appendix Information as required by Article 149-duodecies of the CONSOB Issuers\u2019 Regulation The following table, prepared pursuant to Art. 149-duodecies of the CONSOB Issuers\u2019 Regulation, shows fees relating to 2024 for auditing and for services other than auditing provided by the Independent Auditors and their network. (in thousands of Euro)Party providing the service Recipient Fees pertaining to the 2024 financial year Audit EY S.p.A. Parent company 47 EY S.p.A. Italian subsidiaries 54 EY network Foreign subsidiaries 40 Limited Assessment Sustainability Statement EY S.p.A. Parent company 37.5 Other services EY S.p.A. Parent company (1)24.5EY S.p.A. Italian subsidiaries (2)2Total 205 (1)Agreed auditing procedures in relation to interim reports of management andaudit procedures in respect of the Statement of Expenditure on Research and Development (2)Revision of the Statement of Expenditure on Research and Development. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"pp-value-4249-2": {
"value": "Certification of the Consolidated Financial Statements, in accordance with Article 154 bis of Italian Legislative Decree of Legislative Decree 58/98 Pietro Iotti, the Chief Executive Officer, and Gianluca Beschi, the Financial Reporting Officer of Sabaf S.p.A., have taken into account the requirements of Article 154-bis, paragraphs 3 and 4, of Legislative Decree 58 of 24 February 1998 and can certify: \u2022 the adequacy, in relation to the business characteristics and \u2022 the actual application of the administrative and accounting procedures for the formation of the consolidated financial statements during the 2024 financial year. They also certify that: \u2022 the Consolidated financial statements: - were prepared in accordance with the international accounting policies recognised in the European Community in accordance with EC regulation 1606/2002 of the European Parliament and Council of 19 July 2002 and with the measures issued in implementation of Article 9 of Italian Legislative Decree 38/2005; - are consistent with accounting books and records; - provide a true and fair view of the operating results, financial position and cash flows of the issuer and of the companies included in the consolidation; \u2022 the report on operations contains a reliable analysis of the performance and results of operations and the situation of the issuer and the companies included in the scope of consolidation, along with a description of the key risks and uncertainties to which they are exposed. Ospitaletto, 25 March 2025 Chief Executive Officer Pietro Iotti The Financial Reporting Officer Gianluca Beschi ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:815600DC9FA897709242",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}