Adjustments for decrease increase in employee benefits.

No definition available.

Adjustments for decrease increase in provisions.

No definition available.

Changes in bank overdraft.

No definition available.

Adjustments for increase decrease in deferred revenues.

No definition available.

Share based compensation to service providers.

No definition available.

Change in other accounts payables.

No definition available.

Gain from revaluation of investment in associate.

No definition available.

Interest paid during year.

No definition available.

Investment in long term financial asset at fair value.

No definition available.

Losses on revaluation of warrant liability.

No definition available.

Recognition of Lease Liability and Right of use Asset.

No definition available.

Repayment of contingent liability.

No definition available.

Transactions with non-controlling parties classified as investing activities.

No definition available.

Adjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard
-URIDate 2024-03-27

Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard
-URIDate 2024-03-27

Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard
-URIDate 2024-03-27

Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard
-URIDate 2024-03-27

Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard
-URIDate 2024-03-27

Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard
-URIDate 2024-03-27

Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard
-URIDate 2024-03-27

Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard
-URIDate 2024-03-27

No definition available.

Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard
-URIDate 2024-03-27

The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 45
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2024-01-01
-Paragraph B13
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_i&doctype=Standard
-URIDate 2024-03-27

The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard
-URIDate 2024-03-27

The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 10
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 50
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard
-URIDate 2024-03-27

No definition available.

The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 10
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 50
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard
-URIDate 2024-03-27

No definition available.

The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 10
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 50
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard
-URIDate 2024-03-27

No definition available.

The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 28
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard
-URIDate 2024-03-27

The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2024-01-01
-Paragraph 130
-Subparagraph d
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_130_d_ii&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2024-01-01
-Paragraph 130
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_130_b&doctype=Standard
-URIDate 2024-03-27

The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 45
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard
-URIDate 2024-03-27

The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 16
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_c&doctype=Standard
-URIDate 2024-03-27

The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 17
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard
-URIDate 2024-03-27

The cash inflow from current borrowings obtained. [Refer: Current borrowings]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 17
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard
-URIDate 2024-03-27

The cash inflow from the exercise of options.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 17
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard
-URIDate 2024-03-27

The cash inflow from the exercise of share purchase warrants.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 17
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard
-URIDate 2024-03-27

The cash inflow from issuing shares.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 17
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard
-URIDate 2024-03-27

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 18
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
-IssueDate 2024-01-01
-Paragraph 32
-Subparagraph a
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
-IssueDate 2024-01-01
-Paragraph 24
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard
-URIDate 2024-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2024-01-01
-Paragraph 28
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard
-URIDate 2024-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2024-01-01
-Paragraph 23
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard
-URIDate 2024-03-27

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2024-01-01
-Paragraph B10
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2024-03-27

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 17
-IssueDate 2024-01-01
-Paragraph 113
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard
-URIDate 2024-03-27

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 81A
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard
-URIDate 2024-03-27

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 106
-Subparagraph d
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard
-URIDate 2024-03-27

The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 16
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard
-URIDate 2024-03-27

The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 16
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard
-URIDate 2024-03-27

The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 17
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_d&doctype=Standard
-URIDate 2024-03-27