Statement Of Financial Position [Abstract]

Gradus AD - Filing #6019272

Concept	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	As at 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 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment	200 427 BGN	—	—	—	—	—	—	—	—	—	—	201 624 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Investment property	9 622 BGN	—	—	—	—	—	—	—	—	—	—	8 940 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Goodwill	20 656 BGN	—	—	—	—	—	—	—	—	—	—	20 656 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Intangible assets other than goodwill	42 257 BGN	—	—	—	—	—	—	—	—	—	—	54 137 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Non-current assets	272 963 BGN	—	—	—	—	—	—	—	—	—	—	285 358 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current assets [abstract]
Current inventories	46 699 BGN	—	—	—	—	—	—	—	—	—	—	31 239 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current biological assets	10 100 BGN	—	—	—	—	—	—	—	—	—	—	11 196 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Cash and cash equivalents	4 628 BGN	—	—	—	—	—	—	—	—	—	—	10 801 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	4 507 BGN	—
Current assets	86 130 BGN	—	—	—	—	—	—	—	—	—	—	75 530 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Assets	359 093 BGN	—	—	—	—	—	—	—	—	—	—	360 888 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	243 609 BGN	—	—	—	—	—	—	—	—	—	—	243 609 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Retained earnings	1 494 BGN	—	—	—	—	—	—	—	—	—	—	9 597 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Share premium	62 287 BGN	—	—	—	—	—	—	—	—	—	—	62 287 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity attributable to owners of parent	316 878 BGN	—	—	—	—	—	—	—	—	—	—	328 056 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Non-controlling interests	1 593 BGN	—	—	—	—	—	—	—	—	—	—	1 818 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity	318 471 BGN	286,000 BGN	13 009 BGN	1 593 BGN	62 287 BGN	1 494 BGN	243 609 BGN	247,000 BGN	316 878 BGN	9 597 BGN	13 039 BGN	329 874 BGN	229,000 BGN	328 056 BGN	247,000 BGN	62 287 BGN	1 818 BGN	243 609 BGN	3 572 BGN	13 074 BGN	1 887 BGN	322 125 BGN	243 609 BGN	170,000 BGN	62 287 BGN	324 012 BGN	247,000 BGN
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits	478,000 BGN	—	—	—	—	—	—	—	—	—	—	453,000 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Deferred tax liabilities	15 104 BGN	—	—	—	—	—	—	—	—	—	—	16 667 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Non-current liabilities	22 665 BGN	—	—	—	—	—	—	—	—	—	—	18 977 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current liabilities [abstract]
Current tax liabilities, current	779,000 BGN	—	—	—	—	—	—	—	—	—	—	1 582 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Current liabilities	17 957 BGN	—	—	—	—	—	—	—	—	—	—	12 037 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Liabilities	40 622 BGN	—	—	—	—	—	—	—	—	—	—	31 014 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Equity and liabilities	359 093 BGN	—	—	—	—	—	—	—	—	—	—	360 888 BGN	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—