XML 57 R34.htm IDEA: XBRL DOCUMENT v3.24.1.u1
BUSINESS COMBINATIONS AND INVESTMENT TRANSACTIONS (Tables)
12 Months Ended
Dec. 31, 2023
Delivery Club LLC  
BUSINESS COMBINATIONS AND INVESTMENT TRANSACTIONS  
Schedule of allocation of the purchase price to the net assets acquired

September 8, 2022

RUB

ASSETS:

Cash and cash equivalents

1,893

Accounts receivable

1,182

Goodwill

24,919

Intangible assets

13,864

Other current and non-current assets

2,089

Total assets

43,947

LIABILITIES:

Accounts payable, accrued and other liabilities

3,496

Other current and non-current liabilities

1,499

Total liabilities

4,995

Total purchase consideration

38,952

Schedule of revenue and income reported by acquired entity before business acquisition

    

Year ended
December 31, 2021

    

Period from
January 1, 2022 to
September 8, 2022

RUB

RUB

Revenues

13,047

11,724

Net loss

(10,120)

(6,452)

Schedule of unaudited pro forma information

    

2021

    

2022

RUB

RUB

Revenues

369,218

533,423

Net income / (loss)

(24,773)

3,112

Axelcroft Limited  
BUSINESS COMBINATIONS AND INVESTMENT TRANSACTIONS  
Schedule of allocation of the purchase price to the net assets acquired

    

February 2, 2021

RUB

ASSETS:

Cash and cash equivalents

 

72

Intangible assets

1,774

Goodwill

 

12,250

Other current and non-current assets

1,474

Total assets

 

15,570

LIABILITIES:

Deferred income tax liabilities

 

323

Other current and non-current liabilities

2,331

Total liabilities

2,654

Total purchase consideration

 

12,916

Acropol Bank  
BUSINESS COMBINATIONS AND INVESTMENT TRANSACTIONS  
Schedule of allocation of the purchase price to the net assets acquired

    

July 16, 2021

RUB

ASSETS:

Cash and cash equivalents

 

597

Investments in debt securities, current

556

Goodwill

 

105

Other current and non-current assets

44

Total assets

 

1,302

LIABILITIES:

Other current and non-current liabilities

316

Total liabilities

316

Total purchase consideration

 

986