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10-K-AFS - 5299003VDHTK75D1JE38-20231231-BG-CON_CALCULATION-RES.html

Company: Tchaikapharma High Quality Medicines AD Date: 2024-04-15 Language: English Register to download
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Calculation validation report 

# Calculation validation report

## Report prepared on: 2024-04-16T16:02:24.846

## Document: 5299003VDHTK75D1JE38-20231231-BG-CON.xhtml

|     |     |
| --- | --- |
|     | Created with XBRL Processing Engine version . |
|     | Created with [UBPartner tool-kit](http://www.ubpartner.com) version 4.1.9. |

| Line | Concept | Weight | Balance | Decimals | Reported | Calculated | Source | Message |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1   | Extended Link \[ http://tchaikapharmahighqualitymedicinesad.com/xbrl/2023/roles/konsolidiranotchetzavseobhvatnijadohod \] |     |     |     |     |     |     |     |     |     |
| 2   | Context c-1 \[ 2023-01-01 - 2023-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 3416000 | 3 416 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 3398000 | 3 398 000 | Instance | OK  |
|     | Profit (loss) before tax | 1.0 | credit | \-3 | 3868000 | 3 868 000 | Instance | OK  |
|     | Revenue | 1.0 | credit | \-3 | 48512000 | 48 512 000 | Instance |     |
|     | Other income | 1.0 | credit | \-3 | 74000 | 74 000 | Instance |     |
|     | Raw materials and consumables used | \-1.0 | debit | \-3 | 12172000 | 12 172 000 | Instance |     |
|     | Services expense | \-1.0 | debit | \-3 | 20271000 | 20 271 000 | Instance |     |
|     | Depreciation and amortisation expense | \-1.0 | debit | \-3 | 2809000 | 2 809 000 | Instance |     |
|     | Employee benefits expense | \-1.0 | debit | \-3 | 7333000 | 7 333 000 | Instance |     |
|     | Other expenses, by nature | \-1.0 | debit | \-3 | 899000 | 899 000 | Instance |     |
|     | Cost of merchandise sold | \-1.0 | debit | \-3 | 862000 | 862 000 | Instance |     |
|     | Decrease (increase) in inventories of finished goods and work in progress | \-1.0 | debit | \-3 | 233000 | 233 000 | Instance |     |
|     | Finance Revenue | 1.0 | credit | \-3 | 537000 | 537 000 | Instance |     |
|     | Fiance Expenses | \-1.0 | debit | \-3 | 676000 | 676 000 | Instance |     |
|     | Tax expense (income) | \-1.0 | debit | \-3 | 470000 | 470 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 18000 | 18 000 | Instance |     |
| 2   | Context c-4 \[ 2022-01-01 - 2022-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 2766000 | 2 766 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 2790000 | 2 790 000 | Instance | OK  |
|     | Profit (loss) before tax | 1.0 | credit | \-3 | 3132000 | 3 132 000 | Instance | OK  |
|     | Revenue | 1.0 | credit | \-3 | 43146000 | 43 146 000 | Instance |     |
|     | Other income | 1.0 | credit | \-3 | 721000 | 721 000 | Instance |     |
|     | Raw materials and consumables used | \-1.0 | debit | \-3 | 13954000 | 13 954 000 | Instance |     |
|     | Services expense | \-1.0 | debit | \-3 | 17964000 | 17 964 000 | Instance |     |
|     | Depreciation and amortisation expense | \-1.0 | debit | \-3 | 3568000 | 3 568 000 | Instance |     |
|     | Employee benefits expense | \-1.0 | debit | \-3 | 6023000 | 6 023 000 | Instance |     |
|     | Other expenses, by nature | \-1.0 | debit | \-3 | 456000 | 456 000 | Instance |     |
|     | Cost of merchandise sold | \-1.0 | debit | \-3 | 752000 | 752 000 | Instance |     |
|     | Decrease (increase) in inventories of finished goods and work in progress | \-1.0 | debit | \-3 | \-1896000 | \-1 896 000 | Instance |     |
|     | Finance Revenue | 1.0 | credit | \-3 | 574000 | 574 000 | Instance |     |
|     | Fiance Expenses | \-1.0 | debit | \-3 | 488000 | 488 000 | Instance |     |
|     | Tax expense (income) | \-1.0 | debit | \-3 | 342000 | 342 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-24000 | \-24 000 | Instance |     |
| 2   | Context c-12 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:IssuedCapitalMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-13 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:RevaluationSurplusMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | \-24000 | \-24 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-24000 | \-24 000 | Instance |     |
| 2   | Context c-14 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:StatutoryReserveMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-15 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:RetainedEarningsMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 2790000 | 2 790 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 2790000 | 2 790 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-16 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:EquityAttributableToOwnersOfParentMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 2766000 | 2 766 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 2790000 | 2 790 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | \-24000 | \-24 000 | Instance |     |
| 2   | Context c-17 \[ 2022-01-01 - 2022-12-31 \] ( ifrs-full:NoncontrollingInterestsMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-24 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:IssuedCapitalMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-25 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:RevaluationSurplusMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 18000 | 18 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 18000 | 18 000 | Instance |     |
| 2   | Context c-26 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:StatutoryReserveMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-27 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:RetainedEarningsMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 3398000 | 3 398 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 3398000 | 3 398 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
| 2   | Context c-28 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:EquityAttributableToOwnersOfParentMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 3416000 | 3 416 000 | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 3398000 | 3 398 000 | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 18000 | 18 000 | Instance |     |
| 2   | Context c-29 \[ 2023-01-01 - 2023-12-31 \] ( ifrs-full:NoncontrollingInterestsMember ) |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Comprehensive income |     | credit | \-3 | 0   | 0   | Instance | OK  |
|     | Profit (loss) | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other comprehensive income | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     |     |     |     |     |     |     |     |     |     |
| 1   | Extended Link \[ http://tchaikapharmahighqualitymedicinesad.com/xbrl/2023/roles/otchetzafinansovotosstojanie \] |     |     |     |     |     |     |     |     |     |
| 2   | Context c-2 \[ 2023-12-31 - \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Assets |     | debit | \-3 | 122499000 | 122 499 000 | Instance | OK  |
|     | Non-current assets | 1.0 | debit | \-3 | 41621000 | 41 621 000 | Instance | OK  |
|     | Property, plant and equipment | 1.0 | debit | \-3 | 33083000 | 33 083 000 | Instance |     |
|     | Intangible assets other than goodwill | 1.0 | debit | \-3 | 3560000 | 3 560 000 | Instance |     |
|     | Trade and other non-current receivables | 1.0 | debit | \-3 | 4978000 | 4 978 000 | Instance |     |
|     | Current assets | 1.0 | debit | \-3 | 80878000 | 80 878 000 | Instance | OK  |
|     | Current inventories | 1.0 | debit | \-3 | 14303000 | 14 303 000 | Instance |     |
|     | Trade Other Receivables | 1.0 | debit | \-3 | 66490000 | 66 490 000 | Instance |     |
|     | Income Tax | 1.0 | debit | \-3 | 12000 | 12 000 | Instance |     |
|     | Cash and cash equivalents | 1.0 | debit | \-3 | 73000 | 73 000 | Instance |     |
|     | Equity and liabilities |     | credit | \-3 | 122499000 | 122 499 000 | Instance | OK  |
|     | Equity | 1.0 | credit | \-3 | 105001000 | 105 001 000 | Instance | OK  |
|     | Issued capital | 1.0 | credit | \-3 | 84500000 | 84 500 000 | Instance |     |
|     | Reservs | 1.0 | credit | \-3 | 12800000 | 12 800 000 | Instance |     |
|     | Retained earnings | 1.0 | credit | \-3 | 7701000 | 7 701 000 | Instance |     |
|     | Liabilities | 1.0 | credit | \-3 | 17498000 | 17 498 000 | Instance | OK  |
|     | Non-current liabilities | 1.0 | credit | \-3 | 2189000 | 2 189 000 | Instance | OK  |
|     | Non-current lease liabilities | 1.0 | credit | \-3 | 879000 | 879 000 | Instance |     |
|     | Deferred tax liabilities | 1.0 | credit | \-3 | 1113000 | 1 113 000 | Instance |     |
|     | Non-current provisions for employee benefits | 1.0 | credit | \-3 | 197000 | 197 000 | Instance |     |
|     | Current liabilities | 1.0 | credit | \-3 | 15309000 | 15 309 000 | Instance | OK  |
|     | Current trade payables | 1.0 | credit | \-3 | 4768000 | 4 768 000 | Instance |     |
|     | Current Payables Liabilities | 1.0 | credit | \-3 | 10298000 | 10 298 000 | Instance |     |
|     | Current payables on social security and taxes other than income tax | 1.0 | credit | \-3 | 243000 | 243 000 | Instance |     |
| 2   | Context c-3 \[ 2022-12-31 - \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Assets |     | debit | \-3 | 119861000 | 119 861 000 | Instance | OK  |
|     | Non-current assets | 1.0 | debit | \-3 | 44156000 | 44 156 000 | Instance | OK  |
|     | Property, plant and equipment | 1.0 | debit | \-3 | 35319000 | 35 319 000 | Instance |     |
|     | Intangible assets other than goodwill | 1.0 | debit | \-3 | 3761000 | 3 761 000 | Instance |     |
|     | Trade and other non-current receivables | 1.0 | debit | \-3 | 5076000 | 5 076 000 | Instance |     |
|     | Current assets | 1.0 | debit | \-3 | 75705000 | 75 705 000 | Instance | OK  |
|     | Current inventories | 1.0 | debit | \-3 | 13480000 | 13 480 000 | Instance |     |
|     | Trade Other Receivables | 1.0 | debit | \-3 | 62056000 | 62 056 000 | Instance |     |
|     | Income Tax | 1.0 | debit | \-3 | 27000 | 27 000 | Instance |     |
|     | Cash and cash equivalents | 1.0 | debit | \-3 | 142000 | 142 000 | Instance |     |
|     | Equity and liabilities |     | credit | \-3 | 119861000 | 119 861 000 | Instance | OK  |
|     | Equity | 1.0 | credit | \-3 | 101585000 | 101 585 000 | Instance | OK  |
|     | Issued capital | 1.0 | credit | \-3 | 84500000 | 84 500 000 | Instance |     |
|     | Reservs | 1.0 | credit | \-3 | 12498000 | 12 498 000 | Instance |     |
|     | Retained earnings | 1.0 | credit | \-3 | 4587000 | 4 587 000 | Instance |     |
|     | Liabilities | 1.0 | credit | \-3 | 18276000 | 18 276 000 | Instance | OK  |
|     | Non-current liabilities | 1.0 | credit | \-3 | 2632000 | 2 632 000 | Instance | OK  |
|     | Non-current lease liabilities | 1.0 | credit | \-3 | 1399000 | 1 399 000 | Instance |     |
|     | Deferred tax liabilities | 1.0 | credit | \-3 | 1042000 | 1 042 000 | Instance |     |
|     | Non-current provisions for employee benefits | 1.0 | credit | \-3 | 191000 | 191 000 | Instance |     |
|     | Current liabilities | 1.0 | credit | \-3 | 15644000 | 15 644 000 | Instance | OK  |
|     | Current trade payables | 1.0 | credit | \-3 | 5080000 | 5 080 000 | Instance |     |
|     | Current Payables Liabilities | 1.0 | credit | \-3 | 10405000 | 10 405 000 | Instance |     |
|     | Current payables on social security and taxes other than income tax | 1.0 | credit | \-3 | 159000 | 159 000 | Instance |     |
|     |     |     |     |     |     |     |     |     |     |
| 1   | Extended Link \[ http://tchaikapharmahighqualitymedicinesad.com/xbrl/2023/roles/otchetzaparichnitepotoci \] |     |     |     |     |     |     |     |     |     |
| 2   | Context c-1 \[ 2023-01-01 - 2023-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Increase (decrease) in cash and cash equivalents after effect of exchange rate changes |     | debit | \-3 | \-69000 | \-69 000 | Instance | OK  |
|     | Cash flows from (used in) operating activities | 1.0 |     | \-3 | 2864000 | 2 864 000 | Instance | OK  |
|     | Receipts from sales of goods and rendering of services | 1.0 | debit | \-3 | 33521000 | 33 521 000 | Instance |     |
|     | Payments to suppliers for goods and services | \-1.0 | credit | \-3 | 18139000 | 18 139 000 | Instance |     |
|     | Payments to and on behalf of employees | \-1.0 | credit | \-3 | 6580000 | 6 580 000 | Instance |     |
|     | Exchange Rate Diff | 1.0 | credit | \-3 | \-23000 | \-23 000 | Instance |     |
|     | Income taxes paid (refund), classified as operating activities | 1.0 | credit | \-3 | \-393000 | \-393 000 | Instance |     |
|     | Other inflows (outflows) of cash, classified as operating activities | 1.0 | debit | \-3 | \-5522000 | \-5 522 000 | Instance |     |
|     | Cash flows from (used in) investing activities | 1.0 | debit | \-3 | \-1912000 | \-1 912 000 | Instance | OK  |
|     | Purchase of other long-term assets, classified as investing activities | \-1.0 | credit | \-3 | 1912000 | 1 912 000 | Instance |     |
|     | Cash flows from (used in) financing activities | 1.0 | debit | \-3 | \-1021000 | \-1 021 000 | Instance | OK  |
|     | Dividends paid, classified as financing activities | \-1.0 | credit | \-3 | 499000 | 499 000 | Instance |     |
|     | Proceeds from borrowings, classified as financing activities | 1.0 | debit | \-3 | 527000 | 527 000 | Instance |     |
|     | Repayments of borrowings, classified as financing activities | \-1.0 | credit | \-3 | 527000 | 527 000 | Instance |     |
|     | Payments of lease liabilities, classified as financing activities | \-1.0 | credit | \-3 | 522000 | 522 000 | Instance |     |
| 2   | Context c-4 \[ 2022-01-01 - 2022-12-31 \] |     |     |     |     |     |     |     |     |
| 3   | Unit u-1 |     |     |     |     |     |     |     |     |
|     | Increase (decrease) in cash and cash equivalents after effect of exchange rate changes |     | debit | \-3 | 85000 | 85 000 | Instance | OK  |
|     | Cash flows from (used in) operating activities | 1.0 |     | \-3 | 2461000 | 2 461 000 | Instance | OK  |
|     | Receipts from sales of goods and rendering of services | 1.0 | debit | \-3 | 33019000 | 33 019 000 | Instance |     |
|     | Payments to suppliers for goods and services | \-1.0 | credit | \-3 | 19600000 | 19 600 000 | Instance |     |
|     | Payments to and on behalf of employees | \-1.0 | credit | \-3 | 5433000 | 5 433 000 | Instance |     |
|     | Exchange Rate Diff | 1.0 | credit | \-3 | \-44000 | \-44 000 | Instance |     |
|     | Income taxes paid (refund), classified as operating activities | 1.0 | credit | \-3 | \-445000 | \-445 000 | Instance |     |
|     | Other cash payments from operating activities | 1.0 | credit | \-3 | 0   | 0   | Instance |     |
|     | Other inflows (outflows) of cash, classified as operating activities | 1.0 | debit | \-3 | \-5036000 | \-5 036 000 | Instance |     |
|     | Cash flows from (used in) investing activities | 1.0 | debit | \-3 | \-1580000 | \-1 580 000 | Instance | OK  |
|     | Purchase of other long-term assets, classified as investing activities | \-1.0 | credit | \-3 | 1580000 | 1 580 000 | Instance |     |
|     | Cash flows from (used in) financing activities | 1.0 | debit | \-3 | \-796000 | \-796 000 | Instance | OK  |
|     | Dividends paid, classified as financing activities | \-1.0 | credit | \-3 | 273000 | 273 000 | Instance |     |
|     | Proceeds from borrowings, classified as financing activities | 1.0 | debit | \-3 | 247000 | 247 000 | Instance |     |
|     | Repayments of borrowings, classified as financing activities | \-1.0 | credit | \-3 | 248000 | 248 000 | Instance |     |
|     | Payments of lease liabilities, classified as financing activities | \-1.0 | credit | \-3 | 522000 | 522 000 | Instance |     |
|     |     |     |     |     |     |     |     |     |     |

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