Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-08T22:19:12+0000 for myAUDTaddress. This report will remain online at https://validator.pacioli.ai/reportAnalysis/29f25b8f7ed36062fcd5e021c9c44ccdb9ad25f1.report/index.html for about 90 days. |

### Report for 1111111 on 2025-12-31

Submitted: https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml 0x3b082c3261e2584ea7a8dba7ee2be036a06930cb0eb7d7487be03c3344123568
This result took about 61.7 seconds and is temporarily online at https://validator.pacioli.ai/reportAnalysis/29f25b8f7ed36062fcd5e021c9c44ccdb9ad25f1.report/index.html
You can also download it as a ZIP technical verification package file at https://validator.pacioli.ai/reportAnalysis/29f25b8f7ed36062fcd5e021c9c44ccdb9ad25f1.report.zip; after expanding the zip archive, open its index.html file
Abridged JSON trace data here, extended data maybe here (requires extendedJSON option).

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

#### Extended Resources Added and Options Used

Options: [newRulesFormat,noCertificateCheck,cacheValidity(0),pacioliTraceExtensions([unboundRuleMarkup])]

Additional linkbases and schemas:

['https://xbrlsite.azurewebsites.net/seattlemethod/cm/model-structure-rules-strict-def.xml','https://xbrlsite.azurewebsites.net/seattlemethod/platinum/ifrs-smes/fac/reporting-styles/IFRS-SMEs-BSU-ISN-CF1-OCIN_schema.xsd']

## Table of Contents

| TERMS
| Mappings
| FACTS (technical listing)
| Type-subtype graph |
| Type-subtype table |
| Model Structure Validation |
1 | FAC-102-Balance Sheet, Unclassified (BSU) | Balance Sheet, Unclassified [Hypercube] Added | Structures | Facts | Pivots |
2 | FAC-151-Equity Breakdown | Equity Breakdown [Hypercube] Added | Structures | Facts | Pivots |
3 | FAC-202-Income Statement, By Nature | Income Statement [Hypercube] Added | Structures | Facts | Pivots |
4 | FAC-401-Comprehensive Income | Comprehensive Income (Loss) [Hypercube] Added | Structures | Facts | Pivots |
5 | FAC-451-Profit (Loss) Breakdown | Profit (Loss) Breakdown [Hypercube] Added | Structures | Facts | Pivots |
6 | FAC-501-Cash Flow | Cash Flow [Hypercube] Added | Structures | Facts | Pivots |
7 | [110] General information | General Information [hypercube] | Structures | Facts | Pivots |
8 | [120] Income statement, by function | (implied) | Structures | Facts | Pivots |
9 | [125] Statement of comprehensive income | (implied) | Structures | Facts | Pivots |
10 | [130] Balance Sheet | (implied) | Structures | Facts | Pivots |
11 | [140] Statement of changes in equity | Statement of changes in equity [table] | Structures | Facts | Pivots |
12 | [150] Statement of cash flows | (implied) | Structures | Facts | Pivots |
13 | [210] Notes - Nature of Business | Nature of Business [Hypercube] | Structures | Facts | Pivots |
14 | [220] Notes - Basis of Presentation | Basis of Presentation [Hypercube] | Structures | Facts | Pivots |
15 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Structures | Facts | Pivots |
16 | [240] Notes - Property, plant and equipment - Depreciation | Property, plant and equipment [table] | Structures | Facts | Pivots |
17 | [303] Notes - Restrictions | Restrictions [hypercube] | Structures | Facts | Pivots |
18 | [305] Notes - Disaggregation of Revenue | (implied) | Structures | Facts | Pivots |
19 | [306] Notes - Disaggregation of Other Income | (implied) | Structures | Facts | Pivots |
20 | [307] Notes - Disaggregation of Finance Costs | (implied) | Structures | Facts | Pivots |
21 | [308] Notes - Disaggregation of Profit Before Tax | Profit before tax [hypercube] | Structures | Facts | Pivots |
22 | [309] Notes - Disaggregation of Income Tax Expense | Income tax expense [hypercube] | Structures | Facts | Pivots |
23 | [310] Notes - Disaggregation of Trade and Other Receivables | Trade and other receivables [hypercube] | Structures | Facts | Pivots |
24 | [311] Notes - Disaggregation of Inventories | Inventories [hypercube] | Structures | Facts | Pivots |
25 | [312] Notes - Investment in Associate | Investment in associate [hypercube] | Structures | Facts | Pivots |
26 | [313.1] Notes - Property, Plant, and Equipment Explanitory | Property, plant, and equipment [hypercube] | Structures | Facts | Pivots |
27 | [313] Notes - Property, plant and equipment | Property, plant and equipment [table] | Structures | Facts | Pivots |
28 | [314] Notes - Intangible assets | Intantible assets [table] | Structures | Facts | Pivots |
29 | [315.1] Notes - Deferred Tax Explanitory | Deferred Tax [hypercube] | Structures | Facts | Pivots |
30 | [315.2] Notes - Deferred Tax Roll Forward | Temporary differentes [hypercube] | Structures | Facts | Pivots |
31 | [315.3] Notes - Disaggregation of Deferred Tax Assets | Deferred tax assets [hypercube] | Structures | Facts | Pivots |
32 | [316] Notes - Bank Overdraft and Loan | Bank overdraft and loan [hypercube] | Structures | Facts | Pivots |
33 | [317] Notes - Trade Payables | Trade payables [hypercube] | Structures | Facts | Pivots |
34 | [318.1] Notes - Provision for Warranty Obligations - Current and Noncurrent | (implied) | Structures | Facts | Pivots |
35 | [318] Notes - Provision for Warranty Obligations | Disclosure of other provisions [table] | Structures | Facts | Pivots |
36 | [319.1] Notes - Employee Benefit Obligation - Long-service Payments | Disclosure of defined benefit plans [table] | Structures | Facts | Pivots |
37 | [319.1] Notes - Employee Benefit Obligation - Long-service Payments | (implied) | Structures | Facts | Pivots |
38 | [319.2] Notes - Benefit Obligation - Classification | (implied) | Structures | Facts | Pivots |
39 | [320.1] Notes - Obligations Under Finance Leases | Finance leases [hypercube] | Structures | Facts | Pivots |
40 | [320.2] Notes - Obligations Under Finance Leases - Minimum Lease Payments | Disclosure of finance lease and operating lease by lessee [table] | Structures | Facts | Pivots |
41 | [320.3] Notes - Disaggregation of Finance Lease Obligation | Finance lease obligation classification [hypercube] | Structures | Facts | Pivots |
42 | [321.1] Notes - Noncancelable Operating Leases Expense | Noncancelable operating leases [hypercube] | Structures | Facts | Pivots |
43 | [321.2] Notes - Obligations Under Noncancelable Operating Leases - Minimum Lease Payments | Disclosure of finance lease and operating lease by lessee [table] | Structures | Facts | Pivots |
44 | [322] Notes - Share capital | Disclosure of classes of share capital [table] | Structures | Facts | Pivots |
45 | [323] Notes - Cash and Cash Equivalents | (implied) | Structures | Facts | Pivots |
46 | [324] Notes - Contingent Liabilities | Disclosure of contingent liabilities [table] | Structures | Facts | Pivots |
47 | [325] Notes - Events after Reporting Period | Disclosure of non-adjusting events after reporting period [table] | Structures | Facts | Pivots |
48 | [326.0] Notes - Related Party Transactions | Related party transactions [hypercube] | Structures | Facts | Pivots |
49 | [326.2] Notes - Related Party Transactions with Associate | Disclosure of transactions between related parties [table] | Structures | Facts | Pivots |
50 | [326.3] Related Party Transactions - Management Compensation | Related party transactions [hypercube] | Structures | Facts | Pivots |
51 | [327] Notes - Approval of Financial Statements | Approval [hypercube] | Structures | Facts | Pivots |
| Derivations graph
| Blocks
| Blocks Graph
| Metaverse (preliminary)
All Rules | Derivation Rules
Calculations
Value Assertions
| Messages
You can also see separetely the added and reported networks

#### Messages

xbrlValidation messages courtesy of Arelle (version 93b79b11de7cf66030650e9034918c1133927dce)

# | Type | Stage | Message
--- | --- | --- | ---
1 | info | xbrlValidation(done) | XBRL syntax was verified
2 | warning | rememberPrefixes | Repeated prefix xbrldt for http://xbrl.org/2005/xbrldt and http://www.xbrl.org/2005/xbrldt (already defined in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml) in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/report.xsd
3 | warning | rememberPrefixes | Repeated prefix xbrldt for http://xbrl.org/2005/xbrldt and http://www.xbrl.org/2005/xbrldt (already defined in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml) in http://www.xbrl.org/2005/xbrldt-2005.xsd
4 | warning | rememberPrefixes | Repeated prefix xbrldt for http://xbrl.org/2005/xbrldt and http://www.xbrl.org/2005/xbrldt (already defined in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml) in https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs_for_smes/ifrs_for_smes-cor_2024-03-27.xsd
5 | warning | rememberPrefixes | Repeated prefix xbrldt for http://xbrl.org/2005/xbrldt and http://www.xbrl.org/2005/xbrldt (already defined in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml) in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/report-ref.xml
6 | warning | rememberPrefixes | Repeated prefix xbrldt for http://xbrl.org/2005/xbrldt and http://www.xbrl.org/2005/xbrldt (already defined in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml) in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/report-pre.xml
7 | warning | rememberPrefixes | Repeated prefix xbrldt for http://xbrl.org/2005/xbrldt and http://www.xbrl.org/2005/xbrldt (already defined in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml) in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/report-cal.xml
8 | warning | rememberPrefixes | Repeated prefix xbrldt for http://xbrl.org/2005/xbrldt and http://www.xbrl.org/2005/xbrldt (already defined in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/instance.xml) in https://luca.pacioli.ai/storage/c5344192-b624-487d-8c22-11e42ba5963f/dcb4856d/report-def.xml
9 | warning | amendPresentations | Network https://xbrlsite.azurewebsites.net/report/role/EmployeeBenefitObligationRollForward has two presentation roots: ifrs-smes:DisclosureOfDefinedBenefitPlansTable and ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValueAbstract
10 | inconsistency | RF_6a0bb736 | DeferredTaxLiabilityAsset_PeriodStart-DeferredTaxExpenseIncomeRecognisedInProfitOrLoss=DeferredTaxLiabilityAsset_PeriodEnd
11 | inconsistency | ifrs-smes:DeferredTaxLiabilityAsset (in DisaggregationOfDeferredTaxLiability) | total=DeferredTaxLiabilities_2+ -DeferredTaxAssets_1

#### Summary

# | Verification Category | Result
1 | XBRL Technical Syntax Verification |
2 | Report Mathematical Computations Verification (XBRL Calculations) |
3 | Report Mathematical Computations Verification (XBRL Formulas) |
4 | Report Model Structure Verification |
5 | Fundamental Accounting Concept Consistency Crosschecks Verification |
6 | Type-subtype (wider-narrower) Associations Verification |
7 | Disclosure Mechanics Verification |
8 | Report Disclosure Checklist Verification |
9 | Other |

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