Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-17T14:22:54+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation42960942

Inconsistent rules:

Calculations

#TypeName Rule Expression
1calculationifrs-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]

2calculationifrs-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]

3calculationifrs-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]

4calculationifrs-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]

5calculationifrs-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]

6calculationifrs-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]

7calculationifrs-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]

8calculationifrs-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]

9calculationifrs-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]

10calculationifrs-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]

11calculationifrs-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]

12calculationreport: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]

13calculationifrs-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]

14calculationifrs-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]

15calculationifrs-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]

16calculationifrs-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

17calculationifrs-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]

18calculationreport: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]

19calculationifrs-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]

20calculationifrs-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]

21calculationifrs-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]

22calculationifrs-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]

23calculationifrs-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]

24calculationifrs-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]

25calculationifrs-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]

26calculationifrs-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]

27calculationifrs-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]

28calculationifrs-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]

29calculationifrs-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]

30calculationifrs-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]

31calculationifrs-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]

32calculationifrs-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]

33calculationifrs-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]

34calculationifrs-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]

35calculationfac: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]

36calculationfac:FreeCashFlow (in CashFlow) Added
  • ok:0
  • failed:0
 

total=NetCashFlowFromOperatingActivities_2+NetCashFlowFromInvestingActivities_1

37calculationfac: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]

38calculationfac: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]

39calculationfac: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]

40calculationfac: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]

41calculationfac: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]

42calculationfac: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:

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