Segment reporting (Tables)

12 Months Ended

Dec. 31, 2022

Segment reporting

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

Schedule of bookings and management EBITDA

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

Schedule of reconciliation of information on reportable segment to the amounts reported in the financial statements

	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

Schedule of revenue disaggregated based on geographical location

	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