Segment reporting (Tables)
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6 Months Ended |
12 Months Ended |
Jun. 30, 2023 |
Dec. 31, 2022 |
| Segment reporting |
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| Schedule of operations of the reportable segment |
The following summary describes the operations of the reportable segment: | | | Reportable segments | | Operations | Nexters Global Ltd | | Game development and publishing | MX Capital Ltd | | Game development and publishing |
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The following summary describes the operations of the reportable segment: Reportable segments | | Operations | Nexters Global Ltd | | Game development and publishing |
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| Schedule of bookings and management EBITDA |
| | | | | | | | | Six months ended June 30, 2023 | | Nexters Global Ltd | | MX Capital Ltd | | All other segments | | Total | Segment revenue | | 225,463 | | — | | 8,676 | | 234,139 | Segment management EBITDA | | 12,381 | | — | | (15,311) | | (2,930) |
| | | | | | | | | Six months ended June 30, 2022 | | Nexters Global Ltd | | MX Capital Ltd | | All other segments | | Total | Segment revenue | | 249,313 | | — | | 3,467 | | 252,780 | Segment management EBITDA | | 65,848 | | (3,137) | | (9,958) | | 52,753 |
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| | | | | | | 2022 | | Nexters Global Ltd | | All other segments | | Total | Segment revenues | | 472,394 | | 7,294 | | 479,688 | Segment management EBITDA | | 138,647 | | (25,504) | | 113,143 | | | | | | | | 2021 | | Nexters Global Ltd | | All other segments | | Total | Segment revenues | | 434,094 | | — | | 434,094 | Segment management EBITDA | | 113,349 | | — | | 113,349 | | | | | | | | 2020 | | Nexters Global Ltd | | All other segments | | Total | Segment revenues | | 260,892 | | — | | 260,892 | Segment management EBITDA | | 133,308 | | — | | 133,308 |
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| Schedule of reconciliation of information on reportable segment to the amounts reported in the financial statements |
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| | | | | | | | | 2022 | | 2021 | | 2020 | Profit/(loss) before income tax | | | | | | | Management EBITDA for reportable segments | | 138,647 | | 113,349 | | 133,308 | Management EBITDA for other segments | | (25,504) | | — | | — | Net effect from recognition of deferred net revenues | | 8,391 | | (100,953) | | (132,138) | Depreciation and amortization | | (6,901) | | (2,540) | | (561) | Finance income | | 1,868 | | 79 | | 1,998 | Finance expenses | | (2,191) | | (3,220) | | (220) | Share-based payments expense | | (3,751) | | (3,761) | | (2,276) | Share listing expense | | — | | (125,438) | | — | NASDAQ related non-recurring expenses | | — | | (3,811) | | — | Impairment loss on trade receivables and loans receivable | | (29,987) | | (102) | | — | Change in fair value of share warrant obligation and other financial instruments | | 2,767 | | 10,080 | | — | Impairment loss on Intangible assets | | (547) | | — | | — | Goodwill and investments in equity accounted associates’ impairment | | (62,828) | | — | | — | Share of loss of equity-accounted associates | | (10,121) | | — | | — | Other operating income | | 1,327 | | — | | — | Consolidated profit/(loss) before income tax | | 11,170 | | (116,317) | | 111 |
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| Schedule of revenue disaggregated based on geographical location |
Non-current assets excluding financial instruments and deferred taxes by geography are presented below as at June 30, 2023: | | | | | | | | | | | | | Cyprus | | Armenia | | Kazakhstan | | Spain | | Total | Property and equipment | | 705 | | 94 | | 63 | | 1 | | 863 | Right-of-use assets | | 1,126 | | 363 | | — | | — | | 1,489 | Intangible assets | | 10,732 | | 25 | | 6 | | — | | 10,763 | Goodwill | | 1,836 | | — | | — | | — | | 1,836 | Long-term deferred platform commission fees | | 83,197 | | — | | — | | — | | 83,197 | | | 97,596 | | 482 | | 69 | | 1 | | 98,148 |
As at December 31, 2022: | | | | | | | | | | | | | Cyprus | | Armenia | | Kazakhstan | | Spain | | Total | Property and equipment | | 672 | | 67 | | 46 | | 1 | | 786 | Right-of-use assets | | 1,298 | | 164 | | — | | — | | 1,462 | Intangible assets | | 12,959 | | 17 | | 1 | | — | | 12,977 | Goodwill | | 1,836 | | — | | — | | — | | 1,836 | Long-term deferred platform commission fees | | 94,682 | | — | | — | | — | | 94,682 | Loans receivable - non-current | | 3,317 | | — | | — | | — | | 3,317 | | | 114,764 | | 248 | | 47 | | 1 | | 115,060 |
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| | | | | | | | | | | | | Cyprus | | Armenia | | Kazakhstan | | Spain | | Total | Property and equipment | | 672 | | 67 | | 46 | | 1 | | 786 | Right-of-use assets | | 1,298 | | 164 | | — | | — | | 1,462 | Intangible assets | | 12,959 | | 17 | | 1 | | — | | 12,977 | Goodwill | | 1,836 | | — | | — | | — | | 1,836 | Long-term deferred platform commission fees | | 94,682 | | — | | — | | — | | 94,682 | Loans receivable - non-current | | 3,317 | | — | | — | | — | | 3,317 | | | 114,764 | | 248 | | 47 | | 1 | | 115,060 |
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