v3.24.2.u1
Business Combination (Details Narrative)
€ in Thousands
3 Months Ended 12 Months Ended
Jun. 30, 2021
USD ($)
Feb. 02, 2021
USD ($)
Feb. 02, 2021
EUR (€)
Nov. 05, 2020
USD ($)
Feb. 02, 2021
USD ($)
Feb. 02, 2021
EUR (€)
Jun. 30, 2023
USD ($)
Jun. 30, 2022
USD ($)
Jun. 30, 2021
USD ($)
Dec. 31, 2023
USD ($)
Jun. 29, 2021
USD ($)
Feb. 02, 2021
EUR (€)
Nov. 05, 2020
EUR (€)
IfrsStatementLineItems [Line Items]                          
Profit (loss), attributable to non-controlling interests             $ (387,000)        
Non-controlling interest                
Net outflow of cash - investing activities             $ 66,000 7,089,000        
Tembo e-LV B.V. [member]                          
IfrsStatementLineItems [Line Items]                          
Profit (loss), attributable to non-controlling interests         $ 400,000                
Non-controlling interest   $ 900,000     $ 900,000                
Tembo e-LV B.V. [member]                          
IfrsStatementLineItems [Line Items]                          
Percentage of voting equity interests acquired   49.00%   51.00% 49.00%             49.00% 51.00%
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination         $ 600,000       600,000        
Intangible assets acquired       $ 1,896,000                 € 1,593
At acquisition   $ 1,259,000   1,260,000 1,259,000             € 1,025 1,025
Profit (loss), attributable to non-controlling interests   387,000 € 319                    
Non-controlling interest   (873,000)     (873,000)             (706)  
Cash transferred   $ 2,173,000   4,916,000 $ 2,173,000             € 1,800 4,000
Number of instruments or interests issued or issuable   15,793     15,793             15,793  
Ordinary shares issued   $ 237,000   200,000 $ 237,000             € 197  
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination       1,500,000                  
Revenue of acquiree since acquisition date                 1,400,000        
Profit (loss) of acquiree since acquisition date                 2,800,000        
Revenue of combined entity as if combination occurred                 41,100,000        
Profit (loss) of combined entity as if combination occurred                 $ 8,300,000        
Total consideration for acquisition   2,410,000     2,410,000             1,997  
Cash and cash equivalents   4,942,000   4,942,000 4,942,000             € 4,021 4,021
Net assets acquired       $ 1,322,000                 € 1,067
Net outflow of cash - investing activities         2,147,000 € 1,779              
Tembo e-LV B.V. [member] | Customer-related intangible assets [member]                          
IfrsStatementLineItems [Line Items]                          
Intangible assets acquired   1,500,000     1,500,000                
Tembo e-LV B.V. [member] | Customer-related intangible assets [member] | Percentage of Revenue Measurement Input [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 25               25        
Tembo e-LV B.V. [member] | Customer-related intangible assets [member] | Attrition Rate Measurement Input [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 0.25               0.25        
Tembo e-LV B.V. [member] | Customer-related intangible assets [member] | Average EBIT Measurement Input [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 0.037               0.037        
Tembo e-LV B.V. [member] | Customer-related intangible assets [member] | Weighted Average Cost of Capital [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 13.0               13.0        
Tembo e-LV B.V. [member] | Customer-related intangible assets [member] | Bottom of range [member] | Useful Life Measurement Input [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 1               1        
Tembo e-LV B.V. [member] | Customer-related intangible assets [member] | Top of range [member] | Useful Life Measurement Input [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 5               5        
Tembo e-LV B.V. [member] | Brand names [member]                          
IfrsStatementLineItems [Line Items]                          
Intangible assets acquired   $ 400,000     $ 400,000                
Tembo e-LV B.V. [member] | Brand names [member] | Useful Life Measurement Input [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 6               6        
Tembo e-LV B.V. [member] | Brand names [member] | Average Royalty Rate Measurement Input [Member]                          
IfrsStatementLineItems [Line Items]                          
Significant unobservable input, assets 0.05               0.05        
ISS joint venture [member]                          
IfrsStatementLineItems [Line Items]                          
Percentage of voting equity interests acquired 50.00%               50.00%        
Cash transferred                      
Revenue of acquiree since acquisition date                 0        
Total consideration for acquisition 1,000               1,000        
Fair value of pre-acquisition equity interest 5,393,000               5,393,000   $ 5,400,000    
Gain recognised in bargain purchase transaction 7,848,000                        
Total consideration 5,393,000               5,393,000        
Cash and cash equivalents 2,000               2,000        
Deposits 991,000               991,000        
Net assets acquired 13,241,000               13,241,000        
Net outflow of cash - investing activities                        
ISS joint venture [member] | Capitalised development expenditure [member]                          
IfrsStatementLineItems [Line Items]                          
Intangible assets acquired $ 12,248,000               $ 12,248,000