| Schedule of loss before taxation on income differs from the theoretical amount that would arise using the weighted average tax rate applicable to loss |
| | | | | | | | | 2024 | | 2023 | | 2022 | | | | | | | | Income/loss before income taxes | | (1,604,907) | | 109,053 | | (6,916,737) | | | | | | | | Tax calculated at enacted tax rate of 25% (2023: 25%, 2022: 23%) | | 401,227 | | (27,263) | | 1,590,850 | Utilized tax losses and incentives | | 297,160 | | 526,627 | | — | Effect of unrecognized deferred taxes and inflation adjustments | | (698,268) | | (533,830) | | (1,560,550) | Other | | (119) | | 34,466 | | (30,300) | | | | | | | | Income tax credit/(expense) | | — | | — | | — |
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| Schedule of deferred income tax assets and liabilities based upon temporary differences arising between their financial statements as reported under IFRS and their tax records |
| | | | | | | | | | | Total temporary differences | | Deferred income tax assets/(liabilities) | | | 2024 | | 2023 | | 2024 | | 2023 | | | | | | | | | | Deferred income tax assets and liabilities: | | | | | | | | | Tax incentives | | (3,996,060) | | (3,190,290) | | 1,011,461 | | 799,539 | Property and equipment and intangible assets | | (1,954,540) | | (1,620,581) | | 487,061 | | 402,547 | Lease liabilities | | (982,012) | | (351,964) | | 245,875 | | 88,301 | Carry forward tax losses | | (560,633) | | (524,128) | | 168,190 | | 148,076 | Accrued expenses, contract liabilities and merchant advances | | (628,035) | | (648,355) | | 156,652 | | 162,090 | Employee benefit obligations | | (585,151) | | (485,526) | | 149,456 | | 123,681 | Trade receivables | | (467,495) | | (227,697) | | 121,827 | | 56,927 | Deferred income | | (330,934) | | (238,674) | | 85,006 | | 61,336 | Provision for license fee | | (180,023) | | — | | 45,006 | | — | Inventories | | (158,245) | | (244,598) | | 39,561 | | 61,149 | Legal provisions | | (37,034) | | (117,998) | | 9,258 | | 29,499 | Income accruals and contract assets | | 44,732 | | 32,385 | | (11,183) | | (8,097) | Prepaid expenses | | 62,244 | | 64,879 | | (15,594) | | (16,211) | Trade payables and payables to merchants | | 262,550 | | 668,610 | | (65,638) | | (167,152) | Right of use assets | | 1,255,489 | | 713,484 | | (314,293) | | (178,676) | | | | | | | | | | Total | | | | | | 2,112,645 | | 1,563,009 | Non recoverable net deferred tax assets (-) | | | | | | (2,112,645) | | (1,563,009) | Deferred income tax assets, net | | | | | | — | | — |
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