Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-08T22:19:19+0000 for myAUDTaddress. Return to MAIN PAGE |

Type | Defined | Bound | Derived | OK | Fail
--- | --- | --- | --- | --- | ---
calculation | 42 | 96 | 0 | 94 | 2
disclosure | 0 | 0 | 0 | 0 | 0
disclosureCheck | 0 | 0 | 0 | 0 | 0
existenceAssertion | 0 | 0 | 0 | 0 | 0
formula | 2 | 0 | 0 | 0 | 0
valueAssertion | 25 | 70 | 0 | 61 | 7

Inconsistent rules:

- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- RF_6a0bb736
- calculation(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfDeferredTaxLiability,ifrs-smes:DeferredTaxLiabilityAsset)
- calculation(https://xbrlsite.azurewebsites.net/report/role/DisaggregationOfDeferredTaxLiability,ifrs-smes:DeferredTaxLiabilityAsset)

#### All Rules

# | Type | Name |  | Rule Expression
--- | --- | --- | --- | ---
1 | valueAssertion | BS1 ok:3 failed:0 |  | Assets=EquityAndLiabilities 3 instances: ifrs-smes:Assets[2,884,669] = ifrs-smes:EquityAndLiabilities[2,884,669] ifrs-smes:Assets[3,158,274] = ifrs-smes:EquityAndLiabilities[3,158,274] ifrs-smes:Assets[3,334,233] = ifrs-smes:EquityAndLiabilities[3,334,233]
2 | valueAssertion | EBDB1 ok:1 failed:0 |  | 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 | FAC_CONSISTENCY_17 Added ok:2 failed:0 |  | ComprehensiveIncomeLoss=ProfitLoss+OtherComprehensiveIncomeLoss 2 instances: fac:ComprehensiveIncomeLoss[267,588] = fac:ProfitLoss[267,588] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[384,706] = fac:ProfitLoss[384,706] + fac:OtherComprehensiveIncomeLoss[0]
4 | valueAssertion | FAC_CONSISTENCY_2 Added ok:3 failed:0 |  | Assets=LiabilitiesAndEquity 3 instances: fac:Assets[2,884,669] = fac:LiabilitiesAndEquity[2,884,669] fac:Assets[3,158,274] = fac:LiabilitiesAndEquity[3,158,274] fac:Assets[3,334,233] = fac:LiabilitiesAndEquity[3,334,233]
5 | valueAssertion | FAC_CONSISTENCY_5 Added ok:3 failed:0 |  | LiabilitiesAndEquity=Liabilities+Equity 3 instances: fac:LiabilitiesAndEquity[2,884,669] = fac:Liabilities[850,904] + fac:Equity[2,033,765] fac:LiabilitiesAndEquity[3,158,274] = fac:Liabilities[956,921] + fac:Equity[2,201,353] fac:LiabilitiesAndEquity[3,334,233] = fac:Liabilities[898,174] + fac:Equity[2,436,059]
6 | valueAssertion | FAC_CONSISTENCY_58 Added ok:2 failed:0 |  | NetCashFlow=NetCashFlowFromOperatingActivities+NetCashFlowFromInvestingActivities+NetCashFlowFromFinancingActivities+EffectOfExchangeRateChanges 2 instances: fac:NetCashFlow[-91,475] = fac:NetCashFlowFromOperatingActivities[461,948] + fac:NetCashFlowFromInvestingActivities[-435,000] + fac:NetCashFlowFromFinancingActivities[-118,423] + fac:EffectOfExchangeRateChanges[0] fac:NetCashFlow[38,532] = fac:NetCashFlowFromOperatingActivities[693,416] + fac:NetCashFlowFromInvestingActivities[-385,000] + fac:NetCashFlowFromFinancingActivities[-269,884] + fac:EffectOfExchangeRateChanges[0]
7 | valueAssertion | FAC_CONSISTENCY_60 Added ok:2 failed:0 |  | ProfitLoss=ProfitLossAttributableToControllingInterests+ProfitLossAttributableToNoncontrollingInterests 2 instances: fac:ProfitLoss[267,588] = fac:ProfitLossAttributableToControllingInterests[267,588] + fac:ProfitLossAttributableToNoncontrollingInterests[0] fac:ProfitLoss[384,706] = fac:ProfitLossAttributableToControllingInterests[384,706] + fac:ProfitLossAttributableToNoncontrollingInterests[0]
8 | valueAssertion | FAC_CONSISTENCY_61 Added ok:3 failed:0 |  | Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests 3 instances: fac:Equity[2,033,765] = fac:EquityAttributableToControllingInterests[2,033,765] + fac:EquityAttributableToNoncontrollingInterests[0] fac:Equity[2,201,353] = fac:EquityAttributableToControllingInterests[2,201,353] + fac:EquityAttributableToNoncontrollingInterests[0] fac:Equity[2,436,059] = fac:EquityAttributableToControllingInterests[2,436,059] + fac:EquityAttributableToNoncontrollingInterests[0]
9 | valueAssertion | FAC_CONSISTENCY_62 Added ok:2 failed:0 |  | ProfitLoss=ProfitLossFromContinuingOperationsAfterTax+ProfitLossFromDiscontinuedOperations 2 instances: fac:ProfitLoss[267,588] = fac:ProfitLossFromContinuingOperationsAfterTax[267,588] + fac:ProfitLossFromDiscontinuedOperations[0] fac:ProfitLoss[384,706] = fac:ProfitLossFromContinuingOperationsAfterTax[384,706] + fac:ProfitLossFromDiscontinuedOperations[0]
10 | valueAssertion | FAC_CONSISTENCY_63 Added ok:2 failed:0 |  | ProfitLossFromContinuingOperationsAfterTax=ProfitLossFromContinuingOperationsBeforeTax-TaxExpenseIncome 2 instances: fac:ProfitLossFromContinuingOperationsAfterTax[267,588] = fac:ProfitLossFromContinuingOperationsBeforeTax[457,147] - fac:TaxExpenseIncome[189,559] fac:ProfitLossFromContinuingOperationsAfterTax[384,706] = fac:ProfitLossFromContinuingOperationsBeforeTax[654,956] - fac:TaxExpenseIncome[270,250]
11 | valueAssertion | FAC_CONSISTENCY_65 Added ok:0 failed:0 |  | ProfitLossBeforeFinanceCostsOrTaxExpense=ProfitLossFromOperatingActivities+NonoperatingIncomeExpense
12 | valueAssertion | FAC_CONSISTENCY_66 Added ok:0 failed:0 |  | NonoperatingIncomeExpense=IncomeLossFromEquityAccountedEntities+OtherNonoperatingIncomeExpenseNotIncludingFinanceCostsOrTaxExpense
13 | formula | FAC_IMPUTE_BS_Impute_05 Added derived:0 |  | if LiabilitiesAndEquity eq null and exists(Assets)then Assets else null derives fac:LiabilitiesAndEquity
14 | formula | FAC_IMPUTE_IS_DER_25 Added derived:0 |  | if ProfitLossBeforeFinanceCostsOrTaxExpense eq null and exists(ProfitLossFromContinuingOperationsBeforeTax)and exists(FinanceCostsIncome)then ProfitLossFromContinuingOperationsBeforeTax+FinanceCostsIncome else null derives fac:ProfitLossBeforeFinanceCostsOrTaxExpense
15 | valueAssertion | LMA1 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 75000 {0, 50000, 25000} 50000 {0, 25000, 25000}
16 | valueAssertion | LMA2 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 39150 {0, 13050, 26100} 13050 {0, 0, 13050}
17 | valueAssertion | MA1 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: -757 {-680, 0, -77} -1397 {-680, -400, -317}
18 | valueAssertion | MA564942985 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: report:NumberOfSharesAuthorisedButUnissued[70,000] eq sum report:NumberOfSharesAuthorisedButUnissued[70,000] report:NumberOfSharesAuthorisedButUnissued[70,000] eq sum report:NumberOfSharesAuthorisedButUnissued[70,000]
19 | valueAssertion | OPMA1 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: ifrs-smes:AdditionalProvisionsOtherProvisions[5,260] eq sum ifrs-smes:AdditionalProvisionsOtherProvisions[5,260]
20 | valueAssertion | OPMA2 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: ifrs-smes:ProvisionUsedOtherProvisions[6,100] eq sum ifrs-smes:ProvisionUsedOtherProvisions[6,100]
21 | valueAssertion | OPRF1 ok:2 failed:0 |  | 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]
22 | valueAssertion | RF_2d46df17 ok:9 failed:0 |  | 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]
23 | valueAssertion | RF_2d46df17B ok:6 failed:0 |  | 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]
24 | valueAssertion | RF_55025681 ok:6 failed:0 |  | 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]
25 | valueAssertion | RF_6a0bb736 ok:1 failed:7 |  | DeferredTaxLiabilityAsset_PeriodStart-DeferredTaxExpenseIncomeRecognisedInProfitOrLoss=DeferredTaxLiabilityAsset_PeriodEnd 8 instances: ifrs-smes:DeferredTaxLiabilityAsset[-2,912] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-1,397] = ifrs-smes:DeferredTaxLiabilityAsset[-4,309] difference: 2794 ifrs-smes:DeferredTaxLiabilityAsset[-2,155] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-757] = ifrs-smes:DeferredTaxLiabilityAsset[-2,912] difference: 1514 ifrs-smes:DeferredTaxLiabilityAsset[1,020] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[340] difference: 1360 ifrs-smes:DeferredTaxLiabilityAsset[1,700] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-680] = ifrs-smes:DeferredTaxLiabilityAsset[1,020] difference: 1360 ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-400] = ifrs-smes:DeferredTaxLiabilityAsset[-400] difference: 800 ifrs-smes:DeferredTaxLiabilityAsset[-3,932] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-317] = ifrs-smes:DeferredTaxLiabilityAsset[-4,249] difference: 634 ifrs-smes:DeferredTaxLiabilityAsset[-3,855] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[-77] = ifrs-smes:DeferredTaxLiabilityAsset[-3,932] difference: 154 ifrs-smes:DeferredTaxLiabilityAsset[0] - report:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss[0] = ifrs-smes:DeferredTaxLiabilityAsset[0]
26 | valueAssertion | SCROEMA1 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: ifrs-smes:NumberOfSharesAuthorised[10,000] eq sum ifrs-smes:NumberOfSharesAuthorised[10,000] ifrs-smes:NumberOfSharesAuthorised[10,000] eq sum ifrs-smes:NumberOfSharesAuthorised[10,000]
27 | valueAssertion | SCROEMA3 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] eq sum ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000] eq sum ifrs-smes:NumberOfSharesIssuedAndFullyPaid[30,000]
28 | calculation | ifrs-smes:Assets (in BalanceSheet) ok:3 failed:0 |  | 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]
29 | calculation | ifrs-smes:CurrentAssets (in BalanceSheet) ok:3 failed:0 |  | 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]
30 | calculation | ifrs-smes:CurrentLiabilities (in BalanceSheet) ok:3 failed:0 |  | 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]
31 | calculation | ifrs-smes:CurrentProvisions (in BalanceSheet) ok:3 failed:0 |  | 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]
32 | calculation | ifrs-smes:Equity (in BalanceSheet) ok:3 failed:0 |  | 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]
33 | calculation | ifrs-smes:EquityAndLiabilities (in BalanceSheet) ok:3 failed:0 |  | 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]
34 | calculation | ifrs-smes:EquityAttributableToOwnersOfParent (in BalanceSheet) ok:3 failed:0 |  | 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]
35 | calculation | ifrs-smes:Liabilities (in BalanceSheet) ok:3 failed:0 |  | 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]
36 | calculation | ifrs-smes:NoncurrentAssets (in BalanceSheet) ok:3 failed:0 |  | 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]
37 | calculation | ifrs-smes:NoncurrentLiabilities (in BalanceSheet) ok:3 failed:0 |  | 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]
38 | calculation | ifrs-smes:NoncurrentProvisions (in BalanceSheet) ok:3 failed:0 |  | 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]
39 | calculation | report:Borrowings (in BankOverdraftAndLoan) ok:2 failed:0 |  | total=BankOverdraft_2+OtherNoncurrentFinancialLiabilities_1 2 instances: report:Borrowings[133,600] = report:BankOverdraft[83,600] + ifrs-smes:OtherNoncurrentFinancialLiabilities[50,000] report:Borrowings[265,507] = report:BankOverdraft[115,507] + ifrs-smes:OtherNoncurrentFinancialLiabilities[150,000]
40 | calculation | ifrs-smes:ProvisionsForEmployeeBenefits (in BenefitObligationclassification) ok:2 failed:0 |  | 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]
41 | calculation | ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition (in CashAndCashEquivalents) ok:2 failed:0 |  | 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]
42 | calculation | ifrs-smes:TradeAndOtherCurrentReceivables (in DisaggregationOTradeAndOtherReceivables) ok:2 failed:0 |  | total=TradeReceivables_2+Prepayments_1 2 instances: ifrs-smes:TradeAndOtherCurrentReceivables[585,548] = report:TradeReceivables[528,788] + report:Prepayments[56,760] ifrs-smes:TradeAndOtherCurrentReceivables[573,862] = report:TradeReceivables[528,384] + report:Prepayments[45,478]
43 | calculation | ifrs-smes:DeferredTaxLiabilityAsset (in DisaggregationOfDeferredTaxLiability) ok:1 failed:2 |  | 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] difference: -1020 ifrs-smes:DeferredTaxLiabilityAsset[-4,309] = ifrs-smes:DeferredTaxLiabilities[340] + - ifrs-smes:DeferredTaxAssets[4,309] difference: -340
44 | calculation | ifrs-smes:FinanceCosts (in DisaggregationOfFinanceCosts) ok:2 failed:0 |  | total=InterestExpenseOnBankLoansAndOverdrafts_2+InterestExpenseOnFinanceLeases_1 2 instances: ifrs-smes:FinanceCosts[26,366] = report:InterestExpenseOnBankLoansAndOverdrafts[21,250] + report:InterestExpenseOnFinanceLeases[5,116] ifrs-smes:FinanceCosts[36,712] = report:InterestExpenseOnBankLoansAndOverdrafts[30,135] + report:InterestExpenseOnFinanceLeases[6,577]
45 | calculation | report:FinanceLeaseLiabilities (in DisaggregationOfFinanceLeaseObligation) ok:2 failed:0 |  | total=CurrentFinanceLeaseLiabilities_2+NoncurrentFinanceLeaseLiabilities_1 2 instances: report:FinanceLeaseLiabilities[44,624] = report:CurrentFinanceLeaseLiabilities[21,461] + report:NoncurrentFinanceLeaseLiabilities[23,163] report:FinanceLeaseLiabilities[64,508] = report:CurrentFinanceLeaseLiabilities[19,884] + report:NoncurrentFinanceLeaseLiabilities[44,624]
46 | calculation | ifrs-smes:IncomeTaxExpenseContinuingOperations (in DisaggregationOfIncomeTaxExpense) ok:2 failed:0 |  | 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]
47 | calculation | ifrs-smes:Inventories (in DisaggregationOfInventories) ok:2 failed:0 |  | total=RawMaterials_3+(WorkInProgress_2+FinishedGoods_1) 2 instances: ifrs-smes:Inventories[57,381] = report:RawMaterials[42,601] + report:WorkInProgress[1,140] + report:FinishedGoods[13,640] ifrs-smes:Inventories[47,920] = report:RawMaterials[36,450] + report:WorkInProgress[900] + report:FinishedGoods[10,570]
48 | calculation | ifrs-smes:OtherIncome (in DisaggregationOfOtherIncome) ok:2 failed:0 |  | 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]
49 | calculation | ifrs-smes:Revenue (in DisaggregationOfRevenue) ok:2 failed:0 |  | total=RevenueFromSaleOfGoods_2+RevenueFromRoyalties_1 2 instances: ifrs-smes:Revenue[6,863,545] = ifrs-smes:RevenueFromSaleOfGoods[6,743,545] + ifrs-smes:RevenueFromRoyalties[120,000] ifrs-smes:Revenue[5,808,653] = ifrs-smes:RevenueFromSaleOfGoods[5,688,653] + ifrs-smes:RevenueFromRoyalties[120,000]
50 | calculation | ifrs-smes:GrossProfit (in IncomeStatementByFunction) ok:2 failed:0 |  | total=Revenue_2+ -CostOfSales_1 2 instances: ifrs-smes:GrossProfit[1,685,015] = ifrs-smes:Revenue[6,863,545] + - ifrs-smes:CostOfSales[5,178,530] ifrs-smes:GrossProfit[1,386,078] = ifrs-smes:Revenue[5,808,653] + - ifrs-smes:CostOfSales[4,422,575]
51 | calculation | ifrs-smes:ProfitLoss (in IncomeStatementByFunction) ok:2 failed:0 |  | total=ProfitLossFromContinuingOperations_2+ProfitLossFromDiscontinuedOperations_1 2 instances: ifrs-smes:ProfitLoss[384,706] = ifrs-smes:ProfitLossFromContinuingOperations[384,706] + ifrs-smes:ProfitLossFromDiscontinuedOperations[0] ifrs-smes:ProfitLoss[267,588] = ifrs-smes:ProfitLossFromContinuingOperations[267,588] + ifrs-smes:ProfitLossFromDiscontinuedOperations[0]
52 | calculation | ifrs-smes:ProfitLossBeforeTax (in IncomeStatementByFunction) ok:2 failed:0 |  | 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]
53 | calculation | ifrs-smes:ProfitLossFromContinuingOperations (in IncomeStatementByFunction) ok:2 failed:0 |  | 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]
54 | calculation | ifrs-smes:WarrantyProvision (in ProvisionForWarrantyObligationsRollUp) ok:2 failed:0 |  | total=LongtermWarrantyProvision_2+ShorttermWarrantyProvision_1 2 instances: ifrs-smes:WarrantyProvision[4,200] = ifrs-smes:LongtermWarrantyProvision[0] + ifrs-smes:ShorttermWarrantyProvision[4,200] ifrs-smes:WarrantyProvision[5,040] = ifrs-smes:LongtermWarrantyProvision[0] + ifrs-smes:ShorttermWarrantyProvision[5,040]
55 | calculation | ifrs-smes:AdjustmentsForReconcileProfitLoss (in StatementOfCashFlows) ok:2 failed:0 |  | 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]
56 | calculation | ifrs-smes:CashFlowsFromUsedInFinancingActivities (in StatementOfCashFlows) ok:2 failed:0 |  | 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]
57 | calculation | ifrs-smes:CashFlowsFromUsedInInvestingActivities (in StatementOfCashFlows) ok:2 failed:0 |  | 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]
58 | calculation | ifrs-smes:CashFlowsFromUsedInOperatingActivities (in StatementOfCashFlows) ok:2 failed:0 |  | 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]
59 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents (in StatementOfCashFlows) ok:2 failed:0 |  | 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]
60 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges (in StatementOfCashFlows) ok:2 failed:0 |  | 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]
61 | calculation | ifrs-smes:ComprehensiveIncome (in StatementOfComprehensiveIncome) ok:2 failed:0 |  | total=ProfitLoss_1 2 instances: ifrs-smes:ComprehensiveIncome[384,706] = ifrs-smes:ProfitLoss[384,706] ifrs-smes:ComprehensiveIncome[267,588] = ifrs-smes:ProfitLoss[267,588]
62 | calculation | fac:LiabilitiesAndEquity (in BSU) Added ok:3 failed:0 |  | total=Liabilities_2+Equity_1 3 instances: fac:LiabilitiesAndEquity[3,334,233] = fac:Liabilities[898,174] + fac:Equity[2,436,059] fac:LiabilitiesAndEquity[3,158,274] = fac:Liabilities[956,921] + fac:Equity[2,201,353] fac:LiabilitiesAndEquity[2,884,669] = fac:Liabilities[850,904] + fac:Equity[2,033,765]
63 | calculation | fac:FreeCashFlow (in CashFlow) Added ok:0 failed:0 |  | total=NetCashFlowFromOperatingActivities_2+NetCashFlowFromInvestingActivities_1
64 | calculation | fac:NetCashFlow (in CashFlow) Added ok:2 failed:0 |  | total=NetCashFlowFromOperatingActivities_4+(NetCashFlowFromInvestingActivities_3+(NetCashFlowFromFinancingActivities_2+EffectOfExchangeRateChanges_1)) 2 instances: fac:NetCashFlow[-91,475] = fac:NetCashFlowFromOperatingActivities[461,948] + fac:NetCashFlowFromInvestingActivities[-435,000] + fac:NetCashFlowFromFinancingActivities[-118,423] + fac:EffectOfExchangeRateChanges[0] fac:NetCashFlow[38,532] = fac:NetCashFlowFromOperatingActivities[693,416] + fac:NetCashFlowFromInvestingActivities[-385,000] + fac:NetCashFlowFromFinancingActivities[-269,884] + fac:EffectOfExchangeRateChanges[0]
65 | calculation | fac:ComprehensiveIncomeLoss (in ComprehensiveIncome) Added ok:2 failed:0 |  | total=ProfitLoss_2+OtherComprehensiveIncomeLoss_1 2 instances: fac:ComprehensiveIncomeLoss[384,706] = fac:ProfitLoss[384,706] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[267,588] = fac:ProfitLoss[267,588] + fac:OtherComprehensiveIncomeLoss[0]
66 | calculation | fac:Equity (in EquityBreakdown) Added ok:3 failed:0 |  | total=EquityAttributableToControllingInterests_2+EquityAttributableToNoncontrollingInterests_1 3 instances: fac:Equity[2,436,059] = fac:EquityAttributableToControllingInterests[2,436,059] + fac:EquityAttributableToNoncontrollingInterests[0] fac:Equity[2,201,353] = fac:EquityAttributableToControllingInterests[2,201,353] + fac:EquityAttributableToNoncontrollingInterests[0] fac:Equity[2,033,765] = fac:EquityAttributableToControllingInterests[2,033,765] + fac:EquityAttributableToNoncontrollingInterests[0]
67 | calculation | fac:ProfitLoss (in IncomeByNature) Added ok:2 failed:0 |  | total=ProfitLossFromDiscontinuedOperations_2+ProfitLossFromContinuingOperationsAfterTax_1 2 instances: fac:ProfitLoss[384,706] = fac:ProfitLossFromDiscontinuedOperations[0] + fac:ProfitLossFromContinuingOperationsAfterTax[384,706] fac:ProfitLoss[267,588] = fac:ProfitLossFromDiscontinuedOperations[0] + fac:ProfitLossFromContinuingOperationsAfterTax[267,588]
68 | calculation | fac:ProfitLossFromContinuingOperationsAfterTax (in IncomeByNature) Added ok:2 failed:0 |  | total= -TaxExpenseIncome_2+ProfitLossFromContinuingOperationsBeforeTax_1 2 instances: fac:ProfitLossFromContinuingOperationsAfterTax[384,706] = - fac:TaxExpenseIncome[270,250] + fac:ProfitLossFromContinuingOperationsBeforeTax[654,956] fac:ProfitLossFromContinuingOperationsAfterTax[267,588] = - fac:TaxExpenseIncome[189,559] + fac:ProfitLossFromContinuingOperationsBeforeTax[457,147]
69 | calculation | fac:ProfitLoss (in ProfitLossBreakdown) Added ok:2 failed:0 |  | total=ProfitLossAttributableToControllingInterests_2+ProfitLossAttributableToNoncontrollingInterests_1 2 instances: fac:ProfitLoss[384,706] = fac:ProfitLossAttributableToControllingInterests[384,706] + fac:ProfitLossAttributableToNoncontrollingInterests[0] fac:ProfitLoss[267,588] = fac:ProfitLossAttributableToControllingInterests[267,588] + fac:ProfitLossAttributableToNoncontrollingInterests[0]

The colours used for the rules are significant, and have the following meanings:

- When all intervening facts have been checked by consistency rules these are are in green
- Rules with inconsistent facts in red
- Rules that were not evaluated, because they had no facts to bind, in yellow
- Derivation rules (if any) that have derived (imputed) facts which have not been checked are in blue

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