Disclosure Of First-Time Adoption [Text Block]

Gradus AD - Filing #6019254

Concept	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31
Disclosure of first-time adoption [text block]	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Disclosure of comparative information prepared under previous GAAP [text block]	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [line items]
Equity	473,000 BGN	—	286,570,000 BGN	—	18,757,000 BGN	4,834,000 BGN	—	—	1,385,000 BGN	60,354,000 BGN	243,609,000 BGN	4,135,000 BGN	2 47 BGN	285,185,000 BGN	318,471,000 BGN	—	286,000 BGN	—	—	13,009,000 BGN	1,593,000 BGN	62,287,000 BGN	1,494,000 BGN	- BGN	243,609,000 BGN	247,000 BGN	316,878,000 BGN	—	- BGN	9,597,000 BGN	13,039,000 BGN	329,874,000 BGN	229,000 BGN	328,056,000 BGN	247,000 BGN	62,287,000 BGN	1,818,000 BGN	243,609,000 BGN
Comprehensive income	—	20,833,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	441,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	—	12,471,000 BGN	—	12,263,000 BGN	—	—	208,000 BGN	12,263,000 BGN	—	—	—	—	—	—	—	354,000 BGN	—	129,000 BGN	225,000 BGN	—	—	—	—	—	—	—	—	129,000 BGN	—	—	—	—	—	—	—	—	—	—