Notes And Other Explanatory Information [Abstract]

Lectra - Filing #2811043

Concept	2023-01-01 to 2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]	Note 2.27
Disclosure of auditors' remuneration [text block]	Rémunérations des Commissaires aux comptes du Groupe et des membres de leurs réseaux
Disclosure of basis of consolidation [text block]	Note 2.29
Disclosure of basis of preparation of financial statements [text block]	5
Disclosure of business combinations [text block]	Création de Lectra Suzhou
Disclosure of changes in accounting policies [text block]	Note 2.1
Disclosure of commitments [text block]	NOTE 26
Disclosure of contingent liabilities [text block]	Passifs éventuels
Disclosure of deferred income [text block]	NOTE 23
Disclosure of depreciation and amortisation expense [text block]	L’amortissement est comptabilisé en charges
Disclosure of derivative financial instruments [text block]	Note 21.3
Disclosure of dividends [text block]	NOTE 4
Disclosure of events after reporting period [text block]	Lectra a annoncé le 9 janvier 2024 la signature d’un accord en vue
Disclosure of expenses by nature [text block]	NOTE 29
Disclosure of fair value of financial instruments [text block]	NOTE 25
Disclosure of finance income (cost) [text block]	NOTE 34
Disclosure of finance income [text block]	Produits financiers, dont :
Disclosure of financial risk management [text block]	financière (chapitre 2), auxquels il convient de se référer.
Disclosure of general and administrative expense [text block]	NOTE 30
Disclosure of information about employees [text block]	Note 31.2
Disclosure of information about key management personnel [text block]	Note 31.5
Disclosure of issued capital [text block]	NOTE 16
Disclosure of liquidity risk [text block]	décembre de chaque année. Le non-respect de ce ratio pourrait
Disclosure of market risk [text block]	Note 3.1
Disclosure of objectives, policies and processes for managing capital [text block]	Note 2.13
Disclosure of other current assets [text block]	NOTE 15
Disclosure of other non-current assets [text block]	NOTE 10
Disclosure of other operating expense [text block]	Les charges à caractère non récurrent
Disclosure of other operating income (expense) [text block]	Déconsolidation de Lectra Russie
Disclosure of other operating income [text block]	En 2023, les produits à caractère non-récurrent correspondent
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	Provision pour garantie
Disclosure of profit (loss) from operating activities [text block]	Ainsi, les produits et charges à caractère non récurrent qui sont
Disclosure of related party [text block]	Les parties concernées sont toutes des filiales non consolidées
Disclosure of revenue from contracts with customers [text block]	Note 2.20
Disclosure of tax receivables and payables [text block]	Autres créances fiscales
Disclosure of treasury shares [text block]	Note 16.2