Notes And Other Explanatory Information [Abstract]

KSG Agro S.A. - Filing #4370931

Concept 2023-01-01 to
2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
5
Disclosure of allowance for credit losses [text block]
Changes in expected credit loss of trade receivables were as follows:
Disclosure of auditors' remuneration [text block]
(i) Fees accrued for the year 2023 with respect to auditors PKF Audit & Conseil comprise USD 55 thousand for the
Disclosure of basis of consolidation [text block]
Consolidated financial statements
Disclosure of basis of preparation of financial statements [text block]
Basis of preparation
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]
9
Disclosure of borrowings [text block]
15. Bank and Other Loans
Disclosure of business combinations [text block]
6
Disclosure of cash and cash equivalents [text block]
10. Cash and cash equivalents
Disclosure of collateral [text block]
As at 31 December 2023, bank loans were secured by collateral in the form of property, plant and equipment pledged by
Disclosure of contingent liabilities [text block]
25. Contingencies and Commitments
Disclosure of cost of sales [text block]
18. Cost of Sales
Disclosure of credit risk [text block]
Credit risk.
Disclosure of earnings per share [text block]
14. Earnings Per Share
Disclosure of entity's operating segments [text block]
17. Operating Segments
Disclosure of events after reporting period [text block]
26. Events After the Reporting Period
Disclosure of expenses by nature [text block]
Cost of sales by nature of expenses was as
Disclosure of finance cost [text block]
21. Finance Expenses, net
Disclosure of financial risk management [text block]
24. Risk Management
Disclosure of general and administrative expense [text block]
19. Selling, General and Administrative Expenses
Disclosure of general information about financial statements [text block]
KSG Agro S.A.
Disclosure of going concern [text block]
Operating Environment and Going Concern
Disclosure of income tax [text block]
22. Income Taxes
Disclosure of information about employees [text block]
Average number of staff employed by the Group in 2023 was 234, of which 45 were top and middle management and
Disclosure of information about key management personnel [text block]
Transactions with key management personnel.
Disclosure of inventories [text block]
11. Inventories and Agricultural Produce
Disclosure of leases [text block]
8
Disclosure of liquidity risk [text block]
Liquidity risk.
Disclosure of market risk [text block]
Market risk.
Disclosure of material accounting policy information [text block]
4
Disclosure of objectives, policies and processes for managing capital [text block]
Capital Risk Management
Disclosure of other current liabilities [text block]
16. Other Financial Liabilities
Disclosure of other operating income [text block]
20. Other Gains and Losses
Disclosure of property, plant and equipment [text block]
7
Disclosure of related party [text block]
23. Related Parties
Disclosure of share capital, reserves and other equity interest [text block]
13. Share Capital
Disclosure of subsidiaries [text block]
Principal activities of the entities forming the Group and the Company’s effective ownership interest in these entities as at
Disclosure of trade and other receivables [text block]
12. Trade Receivables and advances to suppliers

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