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Profit (loss) before tax

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Name	ProfitLossBeforeTax
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	credit
Nillable	True
Abstract	False

Text	Lang	Role	Container role
The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Profit (loss) before tax	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
Profit (loss) before tax	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate	2022-03-24	http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph	5.5	http://www.xbrl.org/2009/role/commonPracticeRef
URI	https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_5.5&doctype=Standard	http://www.xbrl.org/2009/role/commonPracticeRef
URIDate	2022-03-24	http://www.xbrl.org/2009/role/commonPracticeRef

Name	Relation Type	Role
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Finance costs `ifrs-smes:FinanceCosts`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Finance income `ifrs-smes:FinanceIncome`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Other gains (losses) `ifrs-smes:OtherGainsLosses`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Administrative expenses `ifrs-smes:AdministrativeExpense`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Distribution costs `ifrs-smes:DistributionCosts`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Other income `ifrs-smes:OtherIncome`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Gross profit `ifrs-smes:GrossProfit`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Finance costs `ifrs-smes:FinanceCosts`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Finance income `ifrs-smes:FinanceIncome`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Other gains (losses) `ifrs-smes:OtherGainsLosses`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Other expenses, by nature `ifrs-smes:OtherExpenseByNature`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Depreciation and amortisation expense `ifrs-smes:DepreciationAndAmortisationExpense`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Raw materials and consumables used `ifrs-smes:RawMaterialsAndConsumablesUsed`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Other work performed by entity and capitalised `ifrs-smes:OtherWorkPerformedByEntityAndCapitalised`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Decrease (increase) in inventories of finished goods and work in progress `ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Other income `ifrs-smes:OtherIncome`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Revenue `ifrs-smes:Revenue`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000

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Name	Relation Type	Role
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000
Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-320000