| Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-08T22:25:03+0000 for myAUDTaddress. Return to MAIN PAGE | |
| Type | Defined | Bound | Derived | OK | Fail |
|---|---|---|---|---|---|
| calculation | 34 | 80 | 0 | 78 | 2 |
| disclosure | 0 | 0 | 0 | 0 | 0 |
| disclosureCheck | 0 | 0 | 0 | 0 | 0 |
| existenceAssertion | 0 | 0 | 0 | 0 | 0 |
| formula | 0 | 0 | 0 | 0 | 0 |
| valueAssertion | 15 | 49 | 0 | 42 | 7 |
Inconsistent rules:
| # | Type | Name | Rule Expression | |
|---|---|---|---|---|
| 1 | valueAssertion | BS1
|
Assets=EquityAndLiabilities | |
| 2 | valueAssertion | EBDB1
|
DefinedBenefitObligationAtPresentValue_BalanceStart+IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue+IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue-DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue+ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue-DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue=DefinedBenefitObligationAtPresentValue_BalanceEnd 1 instance: ifrs-smes:DefinedBenefitObligationAtPresentValue[9,830] + ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue[7,033] + ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue[0] - ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue[0] - ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue[6,240] = ifrs-smes:DefinedBenefitObligationAtPresentValue[10,623] | |
| 3 | valueAssertion | LMA1
|
Total eq sum(Each) | |
| 4 | valueAssertion | LMA2
|
Total eq sum(Each) | |
| 5 | valueAssertion | MA1
|
Total eq sum(Each) | |
| 6 | valueAssertion | MA564942985
|
Total eq sum(Each) | |
| 7 | valueAssertion | OPMA1
|
Total eq sum(Each) | |
| 8 | valueAssertion | OPMA2
|
Total eq sum(Each) | |
| 9 | valueAssertion | OPRF1
|
OtherProvisions_BalanceStart+AdditionalProvisionsOtherProvisions-ProvisionUsedOtherProvisions=OtherProvisions_BalanceEnd 2 instances: ifrs-smes:OtherProvisions[5,040] + ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] - ifrs-smes:ProvisionUsedOtherProvisions[6,100] = ifrs-smes:OtherProvisions[4,200] ifrs-smes:OtherProvisions[5,040] + ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] - ifrs-smes:ProvisionUsedOtherProvisions[6,100] = ifrs-smes:OtherProvisions[4,200] | |
| 10 | valueAssertion | RF_2d46df17
|
PropertyPlantAndEquipment_PeriodStart+AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment-DepreciationPropertyPlantAndEquipment-ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment-DisposalsPropertyPlantAndEquipment=PropertyPlantAndEquipment_PeriodEnd 9 instances: ifrs-smes:PropertyPlantAndEquipment[660,590] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-270,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[-204,850] = ifrs-smes:PropertyPlantAndEquipment[1,105,800] ifrs-smes:PropertyPlantAndEquipment[270,590] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-240,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[-204,850] = ifrs-smes:PropertyPlantAndEquipment[685,800] ifrs-smes:PropertyPlantAndEquipment[390,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[-30,000] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[420,000] ifrs-smes:PropertyPlantAndEquipment[1,960,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[1,960,000] ifrs-smes:PropertyPlantAndEquipment[1,570,000] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] - ifrs-smes:DepreciationPropertyPlantAndEquipment[30,000] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] = ifrs-smes:PropertyPlantAndEquipment[1,540,000] ifrs-smes:PropertyPlantAndEquipment[1,102,045] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[241,000] = ifrs-smes:PropertyPlantAndEquipment[1,346,045] ifrs-smes:PropertyPlantAndEquipment[3,062,045] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] - ifrs-smes:DisposalsPropertyPlantAndEquipment[241,000] = ifrs-smes:PropertyPlantAndEquipment[3,306,045] ifrs-smes:PropertyPlantAndEquipment[831,455] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[240,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[36,150] = ifrs-smes:PropertyPlantAndEquipment[1,009,945] ifrs-smes:PropertyPlantAndEquipment[2,401,455] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[485,000] - ifrs-smes:DepreciationPropertyPlantAndEquipment[270,360] - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[30,000] - ifrs-smes:DisposalsPropertyPlantAndEquipment[36,150] = ifrs-smes:PropertyPlantAndEquipment[2,549,945] | |
| 11 | valueAssertion | RF_2d46df17B
|
IntangibleAssetsOtherThanGoodwill_PeriodStart+AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill-AmortisationIntangibleAssetsOtherThanGoodwill=IntangibleAssetsOtherThanGoodwill_PeriodEnd 6 instances: ifrs-smes:IntangibleAssetsOtherThanGoodwill[5,950] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[-1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[7,650] ifrs-smes:IntangibleAssetsOtherThanGoodwill[5,950] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[-1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[7,650] ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[8,500] ifrs-smes:IntangibleAssetsOtherThanGoodwill[2,550] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[850] ifrs-smes:IntangibleAssetsOtherThanGoodwill[2,550] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[1,700] = ifrs-smes:IntangibleAssetsOtherThanGoodwill[850] | |
| 12 | valueAssertion | RF_55025681
|
Equity_PeriodStart+ProfitLoss+OtherComprehensiveIncome-DividendsPaid=Equity_PeriodEnd 6 instances: ifrs-smes:Equity[30,000] + ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[0] = ifrs-smes:Equity[30,000] ifrs-smes:Equity[30,000] + ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[0] = ifrs-smes:Equity[30,000] ifrs-smes:Equity[2,003,765] + ifrs-smes:ProfitLoss[267,588] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[100,000] = ifrs-smes:Equity[2,171,353] ifrs-smes:Equity[2,033,765] + ifrs-smes:ProfitLoss[267,588] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[100,000] = ifrs-smes:Equity[2,201,353] ifrs-smes:Equity[2,171,353] + ifrs-smes:ProfitLoss[384,706] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[150,000] = ifrs-smes:Equity[2,406,059] ifrs-smes:Equity[2,201,353] + ifrs-smes:ProfitLoss[384,706] + ifrs-smes:OtherComprehensiveIncome[0] - ifrs-smes:DividendsPaid[150,000] = ifrs-smes:Equity[2,436,059] | |
| 13 | valueAssertion | RF_6a0bb736
|
DeferredTaxLiabilityAsset_PeriodStart-DeferredTaxExpenseIncomeRecognisedInProfitOrLoss=DeferredTaxLiabilityAsset_PeriodEnd 8 instances:
ifrs-smes:DeferredTaxLiabilityAsset[-2,912] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-1,397] = ifrs-smes:DeferredTaxLiabilityAsset[-4,309]
ifrs-smes:DeferredTaxLiabilityAsset[-2,155] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-757] = ifrs-smes:DeferredTaxLiabilityAsset[-2,912]
ifrs-smes:DeferredTaxLiabilityAsset[1,020] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[340]
ifrs-smes:DeferredTaxLiabilityAsset[1,700] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[1,020]
ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-400] = ifrs-smes:DeferredTaxLiabilityAsset[-400]
ifrs-smes:DeferredTaxLiabilityAsset[-3,932] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-317] = ifrs-smes:DeferredTaxLiabilityAsset[-4,249]
ifrs-smes:DeferredTaxLiabilityAsset[-3,855] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-77] = ifrs-smes:DeferredTaxLiabilityAsset[-3,932] ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[0] = ifrs-smes:DeferredTaxLiabilityAsset[0] | |
| 14 | valueAssertion | SCROEMA1
|
Total eq sum(Each) | |
| 15 | valueAssertion | SCROEMA3
|
Total eq sum(Each) | |
| 16 | calculation | ifrs-smes:Assets (in BalanceSheet)
|
total=NoncurrentAssets_2+CurrentAssets_1 3 instances: ifrs-smes:Assets[3,334,233] = ifrs-smes:NoncurrentAssets[2,662,604] + ifrs-smes:CurrentAssets[671,629] ifrs-smes:Assets[3,158,274] = ifrs-smes:NoncurrentAssets[2,514,417] + ifrs-smes:CurrentAssets[643,857] ifrs-smes:Assets[2,884,669] = ifrs-smes:NoncurrentAssets[2,299,907] + ifrs-smes:CurrentAssets[584,762] | |
| 17 | calculation | ifrs-smes:CurrentAssets (in BalanceSheet)
|
total=Inventories_3+(TradeAndOtherCurrentReceivables_2+CashAndCashEquivalents_1) 3 instances: ifrs-smes:CurrentAssets[671,629] = ifrs-smes:Inventories[57,381] + ifrs-smes:TradeAndOtherCurrentReceivables[585,548] + ifrs-smes:CashAndCashEquivalents[28,700] ifrs-smes:CurrentAssets[643,857] = ifrs-smes:Inventories[47,920] + ifrs-smes:TradeAndOtherCurrentReceivables[573,862] + ifrs-smes:CashAndCashEquivalents[22,075] ifrs-smes:CurrentAssets[584,762] = ifrs-smes:Inventories[45,050] + ifrs-smes:TradeAndOtherCurrentReceivables[521,234] + ifrs-smes:CashAndCashEquivalents[18,478] | |
| 18 | calculation | ifrs-smes:CurrentLiabilities (in BalanceSheet)
|
total=CurrentProvisions_5+(TradeAndOtherCurrentPayables_4+(CurrentTaxLiabilitiesCurrent_3+(OtherCurrentFinancialLiabilities_2+OtherCurrentNonfinancialLiabilities_1))) 3 instances: ifrs-smes:CurrentLiabilities[819,332] = ifrs-smes:CurrentProvisions[9,144] + ifrs-smes:TradeAndOtherCurrentPayables[433,480] + ifrs-smes:CurrentTaxLiabilitiesCurrent[271,647] + ifrs-smes:OtherCurrentFinancialLiabilities[83,600] + ifrs-smes:OtherCurrentNonfinancialLiabilities[21,461] ifrs-smes:CurrentLiabilities[757,221] = ifrs-smes:CurrentProvisions[9,794] + ifrs-smes:TradeAndOtherCurrentPayables[421,720] + ifrs-smes:CurrentTaxLiabilitiesCurrent[190,316] + ifrs-smes:OtherCurrentFinancialLiabilities[115,507] + ifrs-smes:OtherCurrentNonfinancialLiabilities[19,884] ifrs-smes:CurrentLiabilities[631,330] = ifrs-smes:CurrentProvisions[6,571] + ifrs-smes:TradeAndOtherCurrentPayables[412,690] + ifrs-smes:CurrentTaxLiabilitiesCurrent[173,211] + ifrs-smes:OtherCurrentFinancialLiabilities[20,435] + ifrs-smes:OtherCurrentNonfinancialLiabilities[18,423] | |
| 19 | calculation | ifrs-smes:CurrentProvisions (in BalanceSheet)
|
total=CurrentProvisionsForEmployeeBenefits_2+OtherShorttermProvisions_1 3 instances: ifrs-smes:CurrentProvisions[9,144] = ifrs-smes:CurrentProvisionsForEmployeeBenefits[4,944] + ifrs-smes:OtherShorttermProvisions[4,200] ifrs-smes:CurrentProvisions[9,794] = ifrs-smes:CurrentProvisionsForEmployeeBenefits[4,754] + ifrs-smes:OtherShorttermProvisions[5,040] ifrs-smes:CurrentProvisions[6,571] = ifrs-smes:CurrentProvisionsForEmployeeBenefits[4,571] + ifrs-smes:OtherShorttermProvisions[2,000] | |
| 20 | calculation | ifrs-smes:Equity (in BalanceSheet)
|
total=EquityAttributableToOwnersOfParent_2+NoncontrollingInterests_1 3 instances: ifrs-smes:Equity[2,436,059] = ifrs-smes:EquityAttributableToOwnersOfParent[2,436,059] + ifrs-smes:NoncontrollingInterests[0] ifrs-smes:Equity[2,201,353] = ifrs-smes:EquityAttributableToOwnersOfParent[2,201,353] + ifrs-smes:NoncontrollingInterests[0] ifrs-smes:Equity[2,033,765] = ifrs-smes:EquityAttributableToOwnersOfParent[2,033,765] + ifrs-smes:NoncontrollingInterests[0] | |
| 21 | calculation | ifrs-smes:EquityAndLiabilities (in BalanceSheet)
|
total=Equity_2+Liabilities_1 3 instances: ifrs-smes:EquityAndLiabilities[3,334,233] = ifrs-smes:Equity[2,436,059] + ifrs-smes:Liabilities[898,174] ifrs-smes:EquityAndLiabilities[3,158,274] = ifrs-smes:Equity[2,201,353] + ifrs-smes:Liabilities[956,921] ifrs-smes:EquityAndLiabilities[2,884,669] = ifrs-smes:Equity[2,033,765] + ifrs-smes:Liabilities[850,904] | |
| 22 | calculation | ifrs-smes:EquityAttributableToOwnersOfParent (in BalanceSheet)
|
total=IssuedCapital_2+RetainedEarnings_1 3 instances: ifrs-smes:EquityAttributableToOwnersOfParent[2,436,059] = ifrs-smes:IssuedCapital[30,000] + ifrs-smes:RetainedEarnings[2,406,059] ifrs-smes:EquityAttributableToOwnersOfParent[2,201,353] = ifrs-smes:IssuedCapital[30,000] + ifrs-smes:RetainedEarnings[2,171,353] ifrs-smes:EquityAttributableToOwnersOfParent[2,033,765] = ifrs-smes:IssuedCapital[30,000] + ifrs-smes:RetainedEarnings[2,003,765] | |
| 23 | calculation | ifrs-smes:Liabilities (in BalanceSheet)
|
total=NoncurrentLiabilities_2+CurrentLiabilities_1 3 instances: ifrs-smes:Liabilities[898,174] = ifrs-smes:NoncurrentLiabilities[78,842] + ifrs-smes:CurrentLiabilities[819,332] ifrs-smes:Liabilities[956,921] = ifrs-smes:NoncurrentLiabilities[199,700] + ifrs-smes:CurrentLiabilities[757,221] ifrs-smes:Liabilities[850,904] = ifrs-smes:NoncurrentLiabilities[219,574] + ifrs-smes:CurrentLiabilities[631,330] | |
| 24 | calculation | ifrs-smes:NoncurrentAssets (in BalanceSheet)
|
total=PropertyPlantAndEquipment_4+(IntangibleAssetsOtherThanGoodwill_3+(InvestmentsInAssociates_2+DeferredTaxAssets_1)) 3 instances: ifrs-smes:NoncurrentAssets[2,662,604] = ifrs-smes:PropertyPlantAndEquipment[2,549,945] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[850] + ifrs-smes:InvestmentsInAssociates[107,500] + ifrs-smes:DeferredTaxAssets[4,309] ifrs-smes:NoncurrentAssets[2,514,417] = ifrs-smes:PropertyPlantAndEquipment[2,401,455] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[2,550] + ifrs-smes:InvestmentsInAssociates[107,500] + ifrs-smes:DeferredTaxAssets[2,912] ifrs-smes:NoncurrentAssets[2,299,907] = ifrs-smes:PropertyPlantAndEquipment[2,186,002] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[4,250] + ifrs-smes:InvestmentsInAssociates[107,500] + ifrs-smes:DeferredTaxAssets[2,155] | |
| 25 | calculation | ifrs-smes:NoncurrentLiabilities (in BalanceSheet)
|
total=NoncurrentProvisions_3+(OtherNoncurrentFinancialLiabilities_2+OtherNoncurrentNonfinancialLiabilities_1) 3 instances: ifrs-smes:NoncurrentLiabilities[78,842] = ifrs-smes:NoncurrentProvisions[5,679] + ifrs-smes:OtherNoncurrentFinancialLiabilities[50,000] + ifrs-smes:OtherNoncurrentNonfinancialLiabilities[23,163] ifrs-smes:NoncurrentLiabilities[199,700] = ifrs-smes:NoncurrentProvisions[5,076] + ifrs-smes:OtherNoncurrentFinancialLiabilities[150,000] + ifrs-smes:OtherNoncurrentNonfinancialLiabilities[44,624] ifrs-smes:NoncurrentLiabilities[219,574] = ifrs-smes:NoncurrentProvisions[5,066] + ifrs-smes:OtherNoncurrentFinancialLiabilities[150,000] + ifrs-smes:OtherNoncurrentNonfinancialLiabilities[64,508] | |
| 26 | calculation | ifrs-smes:NoncurrentProvisions (in BalanceSheet)
|
total=NoncurrentProvisionsForEmployeeBenefits_2+OtherLongtermProvisions_1 3 instances: ifrs-smes:NoncurrentProvisions[5,679] = ifrs-smes:NoncurrentProvisionsForEmployeeBenefits[5,679] + ifrs-smes:OtherLongtermProvisions[0] ifrs-smes:NoncurrentProvisions[5,076] = ifrs-smes:NoncurrentProvisionsForEmployeeBenefits[5,076] + ifrs-smes:OtherLongtermProvisions[0] ifrs-smes:NoncurrentProvisions[5,066] = ifrs-smes:NoncurrentProvisionsForEmployeeBenefits[5,066] + ifrs-smes:OtherLongtermProvisions[0] | |
| 27 | calculation | report:Borrowings (in BankOverdraftAndLoan)
|
total=BankOverdraft_2+OtherNoncurrentFinancialLiabilities_1 | |
| 28 | calculation | ifrs-smes:ProvisionsForEmployeeBenefits (in BenefitObligationclassification)
|
total=NoncurrentProvisionsForEmployeeBenefits_2+CurrentProvisionsForEmployeeBenefits_1 2 instances: ifrs-smes:ProvisionsForEmployeeBenefits[10,623] = ifrs-smes:NoncurrentProvisionsForEmployeeBenefits[5,679] + ifrs-smes:CurrentProvisionsForEmployeeBenefits[4,944] ifrs-smes:ProvisionsForEmployeeBenefits[9,830] = ifrs-smes:NoncurrentProvisionsForEmployeeBenefits[5,076] + ifrs-smes:CurrentProvisionsForEmployeeBenefits[4,754] | |
| 29 | calculation | ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition (in CashAndCashEquivalents)
|
total=CashOnHand_2+ -BankOverdraftsClassifiedAsCashEquivalents_1 2 instances: ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition[-54,900] = ifrs-smes:CashOnHand[28,700] + - ifrs-smes:BankOverdraftsClassifiedAsCashEquivalents[83,600] ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition[-93,432] = ifrs-smes:CashOnHand[22,075] + - ifrs-smes:BankOverdraftsClassifiedAsCashEquivalents[115,507] | |
| 30 | calculation | ifrs-smes:TradeAndOtherCurrentReceivables (in DisaggregationOTradeAndOtherReceivables)
|
total=TradeReceivables_2+Prepayments_1 | |
| 31 | calculation | ifrs-smes:DeferredTaxLiabilityAsset (in DisaggregationOfDeferredTaxLiability)
|
total=DeferredTaxLiabilities_2+ -DeferredTaxAssets_1 3 instances: ifrs-smes:DeferredTaxLiabilityAsset[-2,155] = ifrs-smes:DeferredTaxLiabilities[0] + - ifrs-smes:DeferredTaxAssets[2,155]
ifrs-smes:DeferredTaxLiabilityAsset[-2,912] = ifrs-smes:DeferredTaxLiabilities[1,020] + - ifrs-smes:DeferredTaxAssets[2,912]
ifrs-smes:DeferredTaxLiabilityAsset[-4,309] = ifrs-smes:DeferredTaxLiabilities[340] + - ifrs-smes:DeferredTaxAssets[4,309] | |
| 32 | calculation | ifrs-smes:FinanceCosts (in DisaggregationOfFinanceCosts)
|
total=InterestExpenseOnBankLoansAndOverdrafts_2+InterestExpenseOnFinanceLeases_1 | |
| 33 | calculation | report:FinanceLeaseLiabilities (in DisaggregationOfFinanceLeaseObligation)
|
total=CurrentFinanceLeaseLiabilities_2+NoncurrentFinanceLeaseLiabilities_1 | |
| 34 | calculation | ifrs-smes:IncomeTaxExpenseContinuingOperations (in DisaggregationOfIncomeTaxExpense)
|
total=CurrentTaxExpenseIncome_2+DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_1 2 instances: ifrs-smes:IncomeTaxExpenseContinuingOperations[270,250] = ifrs-smes:CurrentTaxExpenseIncome[271,647] + report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-1,397] ifrs-smes:IncomeTaxExpenseContinuingOperations[189,559] = ifrs-smes:CurrentTaxExpenseIncome[190,316] + report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-757] | |
| 35 | calculation | ifrs-smes:Inventories (in DisaggregationOfInventories)
|
total=RawMaterials_3+(WorkInProgress_2+FinishedGoods_1) | |
| 36 | calculation | ifrs-smes:OtherIncome (in DisaggregationOfOtherIncome)
|
total=DividendsAndOtherDistributionsRecognisedAsIncome_2+GainOnDisposalOfPropertyPlantAndEquipment_1 2 instances: ifrs-smes:OtherIncome[88,850] = ifrs-smes:DividendsAndOtherDistributionsRecognisedAsIncome[25,000] + report:GainOnDisposalOfPropertyPlantAndEquipment[63,850] ifrs-smes:OtherIncome[25,000] = ifrs-smes:DividendsAndOtherDistributionsRecognisedAsIncome[25,000] + report:GainOnDisposalOfPropertyPlantAndEquipment[0] | |
| 37 | calculation | ifrs-smes:Revenue (in DisaggregationOfRevenue)
|
total=RevenueFromSaleOfGoods_2+RevenueFromRoyalties_1 | |
| 38 | calculation | ifrs-smes:GrossProfit (in IncomeStatementByFunction)
|
total=Revenue_2+ -CostOfSales_1 | |
| 39 | calculation | ifrs-smes:ProfitLoss (in IncomeStatementByFunction)
|
total=ProfitLossFromContinuingOperations_2+ProfitLossFromDiscontinuedOperations_1 | |
| 40 | calculation | ifrs-smes:ProfitLossBeforeTax (in IncomeStatementByFunction)
|
total=GrossProfit_6+(OtherIncome_5+(-DistributionCosts_4+(-AdministrativeExpense_3+(-OtherExpenseByFunction_2+ -FinanceCosts_1)))) 2 instances: ifrs-smes:ProfitLossBeforeTax[654,956] = ifrs-smes:GrossProfit[1,685,015] + ifrs-smes:OtherIncome[88,850] + - ifrs-smes:DistributionCosts[175,550] + - ifrs-smes:AdministrativeExpense[810,230] + - ifrs-smes:OtherExpenseByFunction[106,763] + - ifrs-smes:FinanceCosts[26,366] ifrs-smes:ProfitLossBeforeTax[457,147] = ifrs-smes:GrossProfit[1,386,078] + ifrs-smes:OtherIncome[25,000] + - ifrs-smes:DistributionCosts[156,800] + - ifrs-smes:AdministrativeExpense[660,389] + - ifrs-smes:OtherExpenseByFunction[100,030] + - ifrs-smes:FinanceCosts[36,712] | |
| 41 | calculation | ifrs-smes:ProfitLossFromContinuingOperations (in IncomeStatementByFunction)
|
total=ProfitLossBeforeTax_2+ -IncomeTaxExpenseContinuingOperations_1 2 instances: ifrs-smes:ProfitLossFromContinuingOperations[384,706] = ifrs-smes:ProfitLossBeforeTax[654,956] + - ifrs-smes:IncomeTaxExpenseContinuingOperations[270,250] ifrs-smes:ProfitLossFromContinuingOperations[267,588] = ifrs-smes:ProfitLossBeforeTax[457,147] + - ifrs-smes:IncomeTaxExpenseContinuingOperations[189,559] | |
| 42 | calculation | ifrs-smes:WarrantyProvision (in ProvisionForWarrantyObligationsRollUp)
|
total=LongtermWarrantyProvision_2+ShorttermWarrantyProvision_1 | |
| 43 | calculation | ifrs-smes:AdjustmentsForReconcileProfitLoss (in StatementOfCashFlows)
|
total=AdjustmentsForNoncashIncomeTaxExpense_8+(AdjustmentsForNoncashFinanceCosts_7+(AdjustmentsForDepreciationAndAmortisationExpense_6+(AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_5+(AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_4+(AdjustmentsForDecreaseIncreaseInInventories_3+(AdjustmentsForIncreaseDecreaseInTradeAccountPayable_2+AdjustmentsForProvisions_1)))))) 2 instances: ifrs-smes:AdjustmentsForReconcileProfitLoss[372,560] = ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense[79,934] + ifrs-smes:AdjustmentsForNoncashFinanceCosts[800] + ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense[270,360] + ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss[31,700] + ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable[-11,686] + ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories[-9,461] + ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable[10,120] + ifrs-smes:AdjustmentsForProvisions[793] ifrs-smes:AdjustmentsForReconcileProfitLoss[194,360] = ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense[16,348] + ifrs-smes:AdjustmentsForNoncashFinanceCosts[1,200] + ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense[219,547] + ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss[1,700] + ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable[-52,628] + ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories[-2,870] + ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable[10,870] + ifrs-smes:AdjustmentsForProvisions[193] | |
| 44 | calculation | ifrs-smes:CashFlowsFromUsedInFinancingActivities (in StatementOfCashFlows)
|
total= -PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities_3+(-DividendsPaidClassifiedAsFinancingActivities_2+ -RepaymentsOfBorrowingsClassifiedAsFinancingActivities_1) 2 instances: ifrs-smes:CashFlowsFromUsedInFinancingActivities[-269,884] = - ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities[19,884] + - ifrs-smes:DividendsPaidClassifiedAsFinancingActivities[150,000] + - ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities[100,000] ifrs-smes:CashFlowsFromUsedInFinancingActivities[-118,423] = - ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities[18,423] + - ifrs-smes:DividendsPaidClassifiedAsFinancingActivities[100,000] + - ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities[0] | |
| 45 | calculation | ifrs-smes:CashFlowsFromUsedInInvestingActivities (in StatementOfCashFlows)
|
total=ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2+ -PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_1 2 instances: ifrs-smes:CashFlowsFromUsedInInvestingActivities[-385,000] = ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[100,000] + - ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[485,000] ifrs-smes:CashFlowsFromUsedInInvestingActivities[-435,000] = ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[0] + - ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[435,000] | |
| 46 | calculation | ifrs-smes:CashFlowsFromUsedInOperatingActivities (in StatementOfCashFlows)
|
total=ProfitLoss_3+(AdjustmentsForReconcileProfitLoss_2+OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities_1) 2 instances: ifrs-smes:CashFlowsFromUsedInOperatingActivities[693,416] = ifrs-smes:ProfitLoss[384,706] + ifrs-smes:AdjustmentsForReconcileProfitLoss[372,560] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities[-63,850] ifrs-smes:CashFlowsFromUsedInOperatingActivities[461,948] = ifrs-smes:ProfitLoss[267,588] + ifrs-smes:AdjustmentsForReconcileProfitLoss[194,360] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities[0] | |
| 47 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents (in StatementOfCashFlows)
|
total=IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_2+EffectOfExchangeRateChangesOnCashAndCashEquivalents_1 2 instances: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents[-91,475] = ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[-91,475] + ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents[0] ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents[38,532] = ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[38,532] + ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents[0] | |
| 48 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges (in StatementOfCashFlows)
|
total=CashFlowsFromUsedInOperatingActivities_3+(CashFlowsFromUsedInFinancingActivities_2+CashFlowsFromUsedInInvestingActivities_1) 2 instances: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[38,532] = ifrs-smes:CashFlowsFromUsedInOperatingActivities[693,416] + ifrs-smes:CashFlowsFromUsedInFinancingActivities[-269,884] + ifrs-smes:CashFlowsFromUsedInInvestingActivities[-385,000] ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[-91,475] = ifrs-smes:CashFlowsFromUsedInOperatingActivities[461,948] + ifrs-smes:CashFlowsFromUsedInFinancingActivities[-118,423] + ifrs-smes:CashFlowsFromUsedInInvestingActivities[-435,000] | |
| 49 | calculation | ifrs-smes:ComprehensiveIncome (in StatementOfComprehensiveIncome)
|
total=ProfitLoss_1 |
The colours used for the rules are significant, and have the following meanings:
For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes