Sono (SEVCF) 20-F 22 Dec 23 2022 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Entity Central Index Key	0001840416
Entity Registrant Name	Sono Group N.V.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-41066
Entity Incorporation, State or Country Code	2M
Entity Address, Address Line One	Waldmeisterstraße 76
Entity Address, Postal Zip Code	80935
Entity Address, City or Town	Munich
Entity Address, Country	DE
Title of 12(b) Security	Ordinary Shares, par value of €0.06 per share
Trading Symbol	SEVCQ
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	90,946,073
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Auditor Firm ID	1275
Auditor Location	Munich, Germany
Auditor Name	Alexander Fiedler
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	Waldmeisterstraße 76
Entity Address, Postal Zip Code	80935
Entity Address, City or Town	Munich
Entity Address, Country	DE
Contact Personnel Name	Torsten Kiedel
City Area Code	49 (0)89
Local Phone Number	4520 5818

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) And Statements of Comprehensive Income (Loss) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Revenue	€ 229	€ 16	€ 0
Cost of goods sold	(392)	(58)	0
Gross loss	(163)	(42)	0
Cost of development expenses	(158,479)	(40,609)	(30,469)
Selling and distribution expenses	(3,558)	(3,220)	(9,100)
General and administrative expenses	(20,023)	(15,094)	(14,404)
Other operating income/(expenses)	842	(183)	(15)
Impairment reversals/(losses) on financial assets	5	(6)	(6)
Operating loss	(181,376)	(59,154)	(53,994)
Interest and similar income	999	0	2
Interest and similar expense	(3,321)	(4,781)	(2,040)
Loss before tax	(183,698)	(63,935)	(56,032)
Taxes on income	0	0	0
Deferred taxes expense	0	(18)	0
Loss for the period	(183,698)	(63,953)	(56,032)
Other comprehensive income (loss) that will not be reclassified to profit or loss	0	16	(21)
Total comprehensive loss for the period	€ (183,698)	€ (63,937)	€ (56,053)
Loss per share in EUR
Basic/diluted (in EUR per share)	€ (2.21)	€ (1.07)	€ (0.97)
Weighted average number of shares for calculation of earnings per share
Basic/diluted (in shares)	83,055,318	59,836,824	57,684,220

Consolidated Balance Sheets

Consolidated Balance Sheets - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021	[1]
Noncurrent assets
Intangible assets	€ 3	€ 206
Property, plant and equipment	667	1,484
Right-of-use assets	790	3,018
Other financial assets	158	91
Other non-financial assets	73	89
Total non-current assets	1,691	4,888
Current assets
Work in progress	73	0
Other financial assets	1,134	6,233
Other non-financial assets	24,215	3,236
Cash and cash equivalents	30,357	132,939
Total current assets	55,779	142,408
Total assets	57,470	147,296
Equity
Subscribed capital	9,957	8,735
Capital and other reserves	277,308	221,785
Accumulated deficit	(330,778)	(147,081)
Total equity	(43,513)	83,439
Noncurrent liabilities
Non-current - advance payments received from customers	49,288	44,756
Financial liabilities	4,649	6,353
Other non-financial liabilities	469	0
Total non-current liabilities	54,406	51,109
Current liabilities
Current - advance payments received from customers	354	0
Financial liabilities	30,225	472
Trade and other payables	11,699	7,867
Other liabilities	1,823	2,207
Provisions	2,476	2,202
Total current liabilities	46,577	12,748
Total equity and liabilities	€ 57,470	€ 147,296
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - EUR (€) € in Thousands		Institutional investors [member] Issued capital [member]	[2]	Institutional investors [member] Capital reserve [member]	[2]	Institutional investors [member] Other reserves [member]	[2]	Institutional investors [member] Retained earnings [member]	[2]	Institutional investors [member]	[2]	Public offering [member] Issued capital [member]	Public offering [member] Capital reserve [member]	Public offering [member] Other reserves [member]	Public offering [member] Retained earnings [member]	Public offering [member]	Committed equity facility [member] Issued capital [member]	Committed equity facility [member] Capital reserve [member]	Committed equity facility [member] Other reserves [member]	Committed equity facility [member] Retained earnings [member]	Committed equity facility [member]	IPO 1 [member] Issued capital [member]	[3]	IPO 1 [member] Capital reserve [member]	[3]	IPO 1 [member] Other reserves [member]	[3]	IPO 1 [member] Retained earnings [member]	[3]	IPO 1 [member]	[3]	Issued capital [member]	Capital reserve [member]	Other reserves [member]	Retained earnings [member]	Total
Balance at Dec. 31, 2019																																€ 34	€ 8,489	€ 0	€ (27,091)	€ (18,568)
Statement Line Items [Line Items]
Capital contribution of the GmbH shares into the N.V.																																(34)	34		0	0
Share split																																1,835	(1,835)	0	0	0
Conversion of high voting shares																																4,500	(4,500)	0	0	0
Contributions to equity	[1]																															104	35,904	0	0	36,008
Settlement agreement																																29	1,398	0	0	1,427
Share-based compensation																																0	0	32,160	0	32,160
Fair Value Measurement Convertible Bond																																0	0	(21)	0	(21)
Loss for the period																																0	0	0	(56,032)	(56,032)
Balance at Dec. 31, 2020																																6,468	39,490	32,139	(83,123)	(5,026)
Statement Line Items [Line Items]
Contributions to equity		€ 4		€ 1,479		€ 0		€ 0		€ 1,483												€ 690		€ 138,837		€ 0		€ 0		€ 139,527
Settlement agreement																																0	0	(250)	0	(250)
Share-based compensation																																0	0	1,981	0	1,981
Fair Value Measurement Convertible Bond																																0	0	16	0	16
Loss for the period																																0	0	0	(63,953)	(63,953)
Issue of bonus shares																																1,529	(1,529)	0	0	0
Conversion of Convertible Bond																																44	9,617	5	(5)	9,661
Balance at Dec. 31, 2021																																8,735	187,894	33,891	(147,080)	83,439	[4]
Statement Line Items [Line Items]
Contributions to equity	[5]											€ 655	€ 37,849			€ 38,504
Settlement agreement	[6]																€ 525	€ 15,958			€ 16,483
Share-based compensation																																		1,447		1,447
Fair Value Measurement Convertible Bond																																17	269			286
Loss for the period																																			(183,698)	(183,698)
Exercise of share options																																25	4,549	(4,549)		25
Balance at Dec. 31, 2022																																€ 9,957	€ 246,519	€ 30,789	€ (330,778)	€ (43,513)
[1]transaction costs of kEUR 2,192 were deducted from capital reserve[2]transaction costs of kEUR 17 were deducted from capital reserve[3]transaction costs of kEUR 2,825 less deferred taxes of kEUR 18 were deducted from capital reserve[4]Certain amounts have been reclassified to conform to the 2022 presentation.[5]transaction costs of kEUR 842 were deducted from capital reserve[6]transaction costs of kEUR 771 were deducted from capital reserve

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parentheticals) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Institutional investors [member]
Statement Line Items [Line Items]
Stock issuance cost		€ 17
Public offering [member]
Statement Line Items [Line Items]
Stock issuance cost	€ 842
Committed equity facility [member]
Statement Line Items [Line Items]
Stock issuance cost	€ 771
IPO 1 [member]
Statement Line Items [Line Items]
Stock issuance cost		2,825
Stock issuance cost, deferred tax		€ 18

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Operating activities
Loss for the period	€ (183,698)		€ (63,953)		€ (56,032)
Adjustments for:
Depreciation of property, plant and equipment	284		125		61
Impairment of property, plant and equipment	39,264		1,965		0
Depreciation of right-of-use assets	462		415		313
Impairment of right-of-use assets	1,748		0		0
Amortization of intangible assets	68		34		11
Impairment of intangible assets	170		0		0
Expenses for share-based payment transactions	1,447		1,981		32,160
Other non-cash (income)/expenses	(665)		112		346
Interest and similar income	(999)		0		(2)
Interest and similar expense	3,321		4,781		2,040
Movements in provisions	274		2,091		(526)
Increase in other assets	(6,773)		(3,760)		(5,766)
Increase in trade and other payables	2,521		5,218		322
Increase in advance payments received from customers	3,240		4,286		26,448
Interest paid	(251)		(436)		(561)
Net cash used in operating activities	(139,587)		(47,141)		(1,186)
Investing activities
Purchase of intangible assets	(35)		(223)		0
Purchase of property, plant and equipment	(47,203)		(1,429)		(42)
Net cash used in investing activities	(47,238)		(1,652)		(42)
Financing activities
Proceeds from issue of shares	25		0		0
Proceeds from borrowings	0		0		10,657
Proceeds from convertible debentures	28,453		0		0
Transaction costs for convertible debentures	(28)		0
Repayments of borrowings	0		(2,187)		(2,327)
Payment of principal portion of lease liabilities	(429)		(378)		(282)
Net cash from financing activities	83,008		138,562		44,085
Net (decrease) increase in cash and cash equivalents	(103,817)		89,769		42,857
Effect of currency translation on cash and cash equivalents	1,235		(94)		0
Cash and cash equivalents at the beginning of the financial year	132,939	[1]	43,264		407
Cash and cash equivalents at end of year	30,357		132,939	[1]	43,264
IPO 1 [member]
Financing activities
Transaction cost on issue of shares	0		(2,690)		0
Proceeds from issue of shares	0		142,334		0
Public offering [member]
Financing activities
Transaction cost on issue of shares	(842)		0		0
Proceeds from issue of shares	39,346		0		0
Committed equity facility [member]
Financing activities
Transaction cost on issue of shares	(771)		0		0
Proceeds from issue of shares	17,254		0		0
Institutional investors [member]
Financing activities
Transaction cost on issue of shares	0		(17)		(2,192)
Proceeds from issue of shares	€ 0		€ 1,500		€ 38,229
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 1 - General Information

Note 1 - General Information	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of general information about financial statements [text block]	1. General information Sono Group N.V. (“Sono N.V.” or the “Company”) is registered in the business register (Netherlands Chamber of Commerce) and its corporate seat is in Amsterdam. In November 2021, November 17, 2021. December 11, 2023, 9.7.6 76, 80935 80683568 Handelsregister Amtsgericht 224131. 76, 80935 Sono Group intended to develop and manufacture electric vehicles with integrated solar panels (the “Sion passenger car program). In addition, it planned to license its solar technology to other Original Equipment Manufacturers (OEMs). However, on February 24, 2023, third February 24, 2023, 9.7.1. May 15, 2023, 9.7.2

Note 2 - Basis of Preparation o

Note 2 - Basis of Preparation of Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of basis of preparation of financial statements [text block]	2. Basis of preparation of consolidated financial statements The consolidated financial statements of Sono Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB), and are presented in euro, which is also the Group’s functional currency. Unless otherwise stated, all amounts are presented in thousands of euros (“kEUR”). The consolidated balance sheet as of December 31, 2021 2022 The significant accounting policies adopted in the preparation of these consolidated financial statements are described below. These accounting policies have been consistently applied to all years presented except for the reclassification mentioned above. The Group determines the functional currency of each entity, and items included in the financial statements of each entity are measured using that functional currency. Foreign currency transactions are initially translated at the spot rate applicable between the functional currency and the foreign currency on the date of the transaction. Monetary assets and liabilities in foreign currencies are translated to the functional currency using the prevailing rate at the reporting date. Foreign currency exchange differences are recognized in profit or loss. The preparation of consolidated financial statements requires the use of certain accounting estimates. The areas that require a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed below. The statements of income or loss were prepared using the cost of sales method. All figures shown are rounded, so minor discrepancies may These consolidated financial statements are prepared on a historical cost basis, except where certain assets or liabilities are held at amortized cost or at fair value as described in the accounting policies, and under the going concern assumption. The going concern assumption contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The consolidated financial statements do not 4.12.1 The consolidated financial statements as of December 31, 2022, December 22, 2023. Standards issued but not Certain new accounting standards and interpretations have been published that are not December 31, 2022, not not Mandatory for fiscal years IAS 1 January 1, 2023 IAS 1 2 January 1, 2023 IAS 8 January 1, 2023 IAS 12 January 1, 2023 IFRS 17 January 1, 2023 IAS 1 January 1, 2024 IAS 7 7 January 1, 2024 IFRS 16 January 1, 2024 Standards adopted in 2022 All Standards or amendments made to the existing Standards that have been issued by the International Accounting Standards Board and which were effective by January 1, 2022, not

Note 3 - Basis of Consolidation

Note 3 - Basis of Consolidation	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of basis of consolidation [text block]	3. Basis of consolidation The consolidated financial statements reflect the assets, liabilities and results of operations of Sono N.V. and its wholly-owned subsidiary Sono Motors, over which Sono N.V. has control. Control over an entity exists when Sono N.V. is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. The controlled subsidiary, Sono Motors, is fully consolidated from the date on which control is transferred to Sono N.V. On May 19, 2023, no 2023, 9.7.3 The fiscal year of both Group entities corresponds to the calendar year ending December 31. The assets and liabilities of both companies included in the consolidated financial statements are recognized in accordance with the uniform accounting policies used within the Sono Group, which complies with IFRS as issued by the IASB. The consolidation process involves adjusting the items in the separate financial statements of the parent and its subsidiary and presenting them as if they were those of a single economic entity. Therefore, all intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Sono Group are eliminated upon consolidation. Deferred taxes, if any, are recognized for consolidation adjustments, and deferred tax assets and liabilities are offset where taxes are levied by the same tax authority and have the same maturity.

Note 4 - Significant Accounting

Note 4 - Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of significant accounting policies [text block]	4. Significant accounting policies 4.1 Revenue Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance. Revenues are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers. A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct (i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract). Performance obligations may not not not Contract liabilities are the obligations of the Company to transfer goods to a customer for which the Company has received consideration from the customer. If a customer pays consideration before the Company transfers goods, a contract liability is recognized. Contract liabilities are recognized as revenue when the Company performs its performance obligations under the contract. Sono Group N.V. expects to recognize revenue within the next 12 Transaction prices do not 30 4.8 No not 4.2 Grants from government agencies and similar bodies Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses and have been received, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset. 4.3 Financial instruments Initial recognition A financial instrument is any contract that gives rise to a financial asset of one Offsetting of financial assets and financial liabilities Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does not no 4.3.1 Financial assets Initial measurement Sono Group’s financial assets include cash and cash equivalents, security deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset not Subsequent measurement After the initial measurement, financial assets are subsequently classified into one > financial assets at fair value through profit or loss (FVTPL); > financial assets at fair value through other comprehensive income (FVOCI, debt instruments); > financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and > financial assets at amortized cost (AC). The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group would hold a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments would be held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount, are measured at amortized cost. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Derivatives are instruments that are always measured at FVTPL Additionally, IFRS 9 not Equity instruments are measured at FVTPL, because they do not not may not As of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test. Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses from derecognition, modification, and interest income are recognized in profit or loss (interest and similar income/expense). Changes in the loss allowance and any impairments are recognized in profit or loss (impairment reversals/(losses) on financial assets). Derecognition Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership. Impairment IFRS 9 For the calculation of impairment losses, IFRS 9 Under the general approach, financial assets are allocated to one three 30 not 12 12 1 not 12 2 3, Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS 15 not 2 3 Sono Group decided to test all financial assets, regardless of their maturity, individually for expected credit loss, using reasonable and supportable historic and forward-looking information. 4.3.2 Financial liabilities Initial measurement Sono Group’s financial liabilities include lease liabilities, loans from private investors, convertible debentures (host contract and embedded derivatives), and trade and other payables. Regarding lease liabilities, please refer to note 4.6.2 Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity. All financial liabilities in the scope of IFRS 9 not When the fair value of the financial liabilities differs from the transaction price at initial recognition, and the fair value is not one IFRS requires that a compound financial instrument, i.e., a financial instrument containing both equity and debt instruments, shall be split into the equity instrument and the debt instrument upon initial recognition. For a financial instrument that grants a conversion right, classification of any component as equity instrument is only allowed if the conversion features of the loan lead to a conversion of a fixed amount into a fixed number of shares. Some contracts do not 9 no not not Alternatively, IFRS allows for an optional classification of a financial liability measured at FVTPL if a contract contains one not no first not In the current and previous financial years, Sono Group has identified two 2020 December 2022. not 2022 one one For an explanation of the characteristics of the convertible debentures and the associated accounting estimates, see note 4.12.2 Subsequent measurement The measurement of financial liabilities of Sono Group depends on their classification as follows: 1. Financial liabilities at FVTPL: After initial recognition, these liabilities are measured at fair value. Gains and losses are recognized in profit or loss (interest and similar income/expense). 2. Financial liabilities measured at amortized cost: After initial recognition, these liabilities are measured at amortized cost using the EIR method. Amortized cost is calculated by considering all fees and points paid or received between parties to the contract that are an integral part of the EIR, transaction costs, and all other premiums or discounts that are an integral part of the EIR. Amortization according to the EIR method is included in interest expenses in profit or loss. Initial recognition of deferred day- one one one May 2023. December 31, 2022, May 2023. May 2023 one Derecognition A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another one 10 When the expected cash flows of an existing financial liability are renegotiated or otherwise modified and the renegotiation or modification do not 4.4 Intangible assets 4.4.1 Internally generated intangible assets In accordance with IAS 38, not Development costs for future series products and other internally generated intangible assets may 38.57 not not 4.4.2 Acquired intangible assets Acquired intangible assets are recognized when received and are initially measured at cost and amortized over their useful life using the straight-line method. Subsequent measurement Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The recognition of impairment losses requires the prior identification of triggering events. In 2022, 4.12.3 no Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset. Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table: Website Software Useful life (years) 3 - 4 1 - 5 Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized. 4.5 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Advance payments to suppliers to produce technical equipment and machinery, that are capitalized, are not Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table: Equipment / Hardware Useful life (years) 3 - 13 Impairment losses on property, plant and equipment are recognized in accordance with IAS 36 no no The recognition of impairment losses requires the prior identification of triggering events. In 2022, second 2022, 4.12.3 7.2 Property, plant and equipment are derecognized upon disposal or when no The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero. 4.6 Leases Applying IFRS 16, not 4.6.1 Right-of-use assets Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS 36. 2022, 4.12.3 4.6.2 Lease liabilities At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do not not When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. 4.6.3 Short-term leases and leases of low-value assets Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of twelve not twelve 5 4.7 Cash and cash equivalents Cash and cash equivalents include bank balances, deposits and cash in transit with an original maturity of three 9. 4.8 Advance payments received from customers Advance payments received from customers for Sion electrical vehicles were recognized as liabilities at the time the cash was collected by Sono Group. As of period end, Sono Group intended to begin delivering its Sion electrical vehicles to customers after the start of production, which was expected to be in the first 2024. may 12 12 15. 9.7.1 9 4.9 Provisions Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are not Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, (i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it). Provisions are discounted when the time value of money is material, however, the time value of money was not December 31, 2022, 2021, no 4.10 Taxes 4.10.1 Current tax assets and liabilities Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period. 4.10.2 Deferred taxes Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases. Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets may not If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V. Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction. 4.10.3 Tax losses carried forward Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, may 4.12.9 4.11 Share-based payment The Group has entered into the following types of share-based transactions, each accounted for in accordance with IFRS 2 a) equity-settled share-based payment transactions, and b) transactions in which the Group receives or acquires services and the terms of the arrangement provide either the Group or the supplier of those services with a choice of whether the Group settles the transaction in cash (or other assets) or by issuing equity instruments. 4.11.1 Equity-settled For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the services received by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received. Vesting conditions, other than market conditions, are not If Sono Group and the supplier of services did not 4.11.2 Choice of settlement (Sono Group) For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has no not 4.11.1 Upon settlement: a) if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity, b) if Sono Group elects to settle by issuing equity instruments, no c) if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable. For further details, please refer to note 9.3. 4.12 Significant accounting judgments, estimates and assumptions The preparation of consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements. Management continually evaluates its judgments and estimates in relation to assets, liabilities, contingent liabilities, and expenses. Management bases its judgments and estimates on historical experience and on other various factors it believes to be reasonable under the circumstances, the result of which forms the basis of the carrying values of assets and liabilities that are not may may In the process of applying the accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements. 4.12.1 Going concern Management assessed Sono Group’s ability to continue as a going concern, evaluating whether there are conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern using all information available about the future, focusing on the twelve Historically, Sono Group financed its operations primarily through capital raises and loans from shareholders and private investors (including its IPO in November 2021) 330,778 December 31, 2022. During the second 2022, December 7, 2022, December 8, 2022, not no February 24, 2023, three May 2023, June 2024 January 2025). On May 15, 2023, first not drohende Zahlungsunf higkeit May 15, 2023, Eigenverwaltung 270 Insolvenzordnung Schutzschirmverfahren 270 9.7.2 Yorkville, as one December 31, 2024 ( November 20, 2023, December 7, 2023 December 21, 2023. 14 December 21, 2023. one 500 No January 2024, 20 December 31, 2022, ( June 30, 2023 6 December 31, 2023, January 2024, December 22, 2023, 2024. 9.7.4 no Based on the above outlined plans the Company’s going concern status is subject to various risks and uncertainties mainly: ● the fulfillment of conditions precedent and the successful closing of the Yorkville Agreements; ● the Company and the Subsidiary successfully emerging from their respective Self-Administration; ● the length of time that the Company may ● delays in the Self-Administration Proceedings, which may may ● uncertainty converning the ultimate amount of payments that will have to be made to settle the liabilities resulting from the Self-Administration Proceedings which might result in additional funding requirements ● meeting the assumptions underlying the mutually agreed business plan with Yorkville (focusing on the development of the Solar Bus Kit business) so that the committed financing by Yorkville until December 31, 2024 ● Sono Group’s ability to obtain additional financing from third January 2025 July 1, 2025 ( ● to hire new experienced management for Sono N.V. as well as experienced employees to develop the planned business ● defined termination conditions or events of default will occur which can cause Yorkville, on its sole discretion, to cancel any funding commitments still available which can lead, in absence of alternative funding possibilities, to insolvency and liquidation of the Company. Because of the risks and uncertainties associated with the Yorkville Investment and the Self-Administration Proceedings, management cannot accurately predict or quantify the ultimate impact that events related to these proceedings may no It is uncertain if Sono N.V. and its subsidiary Sono Motors will successfully resolve their Self-Administration Proceedings. Regular insolvency proceedings may may January 1, 2025 may not may not not Based on the above, Sono Group will need to raise substantial additional capital to finance its planned future operations, which is not not 4.12.2 Convertible debentures Sono Group has issued convertible debentures in three seven not not may not not may not 9. 7.10.1 4.3.2 The respective host contract of the three not The fair value of the convertible debentures was determined by applying a Monte Carlo valuation model (simulation model as valuation technique) with observable and unobservable input factors. Short-term financing was required to push ahead with the development of the Sion without delays and to meet the planned start of production. Due to the high risk profile of the Group and the prevailing market conditions, unfavorable financing conditions had to be accepted and therefore the transaction price is less than the fair value, which was based on Monte Carlo simulation as a valuation model with unobservable input factors (regarding the model see note 8.3.2 one May 2023. The main input factors that flow into the valuation model include the observable input factors share price, exchange rate USD/EUR and risk-free interest rate. Management assessed that the main unobservable input factors are the credit spread, probability of default, expected recovery rate in case of event of default, expected monthly conversion amounts in equity and expected share price volatility. The following judgments, estimates and assumptions were made in relation to these input factors: The risk-free interest rate is based on the 12 12 2. 40 2 one The expected monthly conversion amounts are based on the expected conversion schedule and backed by the observed conversions in January March 2023 The expected share price volatility was based on an evaluation of historical Nasdaq share price volatilities for Sono Group’s shares, assuming that the historical volatility based on daily returns over a 12 may not As of balance sheet date, the contractual rights to extend the term or to early repay the convertible debentures were assumed not not not may 4.12.3 Impairment test for assets Sono Group is required to perform an impairment test on assets if there is a triggering event that indicates potential impairment. Sono Group considered the significant increase in interest rates during the second 2022 two The recoverable amounts of both CGUs have been determined from value in use calculations, accounting for different scenarios with attached probabilities, based on cash flow projections from approved plans and an estimated terminal value. The discount rate used for both CGUs is the Group’s weighted average cost of capital. The key assumptions, other than the cash flows, are the discount rate of 17.2%, the likelihood at the balance sheet date of raising funding to complete the Sion, and the growth rate beyond the projected cash flows of 3%. The recoverable amount for the Sion CGU is negative based on the value in use calculation and therefore the impairment that should be allocated to assets is kEUR 54,442. 36 not not not 41,182, Sion CGU pre-impairment Impairment allocation Sion CGU after impairment kEUR kEUR kEUR Intangible assets 170 (170 ) - Equipment and hardware 791 (791 ) - Construction in progress 38,473 (38,473 ) - Prepayments to contract manufacturer for property, plant and equipment 9,241 - 9,241 Right-of-use assets 1,748 (1,748 ) - Prepayments to contract manufacturer for development services 4,019 - 4,019 Total assets 54,442 (41,182 ) 13,260 The recoverable amount of the Solar CGU is greater than the net book value of the assets and therefore no Sensitivity analysis was performed on the key assumptions used to calculate the value in use for the Solar CGU, and it was concluded that the recoverable amount remains above the carrying value even under varying scenarios. Since the Sion CGU has a value in use of nil, no Post year end a decision was made to terminate the Sion and therefore the Sion CGU assets no not 9.7.1 4.12.4 Remuneration based on shares (CSOP) For equity-settled share-based payment transactions (see note 4.11 not may may not 9.3 4.12.5 Prepayments to contract manufacturer Prepayments have been made to the contract manufacturer during 2022. 4.12.6 Corona pandemic In 2020, 19 2022, 2020, 19 4.12.7 War in Ukraine In February 2022, 4.12.8 Sono Points Sono Motors had carried out several crowdfunding campaigns in which the Sion could be reserved against an advance payment received from customers of various amounts. With the reservation, the customer was entitled to the right to enter a contract for the purchase of the Sion. However, Sono Motors was not not not December 2020, December 15, 2020. three December 31, 2019) not no no According to current legal assessments, management concludes that Sono Points do not no 4.12.9 Recoverability of deferred tax assets in relation to loss carryforwards Tax losses represent start-up losses as a result of establishing Sono Motors’ business. The tax losses can be carried forward indefinitely and have no December 31, 2022, not 2021. December 31, 2022 not not

Note 5 - Segment Information

Note 5 - Segment Information	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of operating segments [text block]	5. Segment information An operating segment is defined as a component of an entity for which discrete financial information is available and whose operating results are regularly reviewed by management (chief operating decision maker within the meaning of IFRS 8 not one 2022 2021 kEUR kEUR Finland 291 898 Germany 1,400 3,990 Total 1,691 4,888 For the distribution of revenues across products, please refer to note 6.1 2021: ten 2021: 2021: 2021: 2021: -

Note 6 - Disclosures to the Con

Note 6 - Disclosures to the Consolidated Statements of Income or Loss	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosures to the statement of income and loss [text block]	6. Disclosures to the consolidated statements of income or loss 6.1 Revenue and cost of goods sold 2022 2021 2020 kEUR kEUR kEUR Revenue 229 16 - Cost of goods sold (392 ) (58 ) - Revenue and cost of goods sold mainly relates to the integration of Sono Group’s patented solar technology across other transportation platforms. Cost of goods sold include raw material consumed, personnel cost, change in provision for onerous contracts and impairment of work in progress for loss making contracts. Work in progress in the amount of kEUR 24 ( 2021: 20; 2020: - As of December 31, 2022, 2021: - 2020: - 2021: 42; 2020: - one 6.2 Cost of development expenses The table below presents details on the cost of development: 2022 2021 2020 kEUR kEUR kEUR Development cost of prototypes 93,117 27,632 8,234 Personnel expenses 21,363 11,340 21,652 thereof related to the CSOP and ESOP (IFRS 2) 231 1,137 17,723 Impairment 41,182 - - Software fees and subscriptions 977 506 91 Professional services 363 352 267 Depreciation and amortization 632 284 171 Other 845 495 54 Total 158,479 40,609 30,469 There are no 2022 not not 9.3 The impairment largely relates to fixed assets, namely property, plant and equipment (kEUR 39,264 4.12.2 6.3 Selling and distribution expenses The below table displays details included in selling and distribution expenses: 2022 2021 2020 kEUR kEUR kEUR Personnel expenses 1,778 1,764 8,490 thereof related to the CSOP and ESOP (IFRS 2) 21 - 6,949 Professional services - 704 171 Advertising 1,266 365 84 Other 514 387 355 Total 3,558 3,220 9,100 The personnel expenses concern mainly employees responsible for marketing activities like roadshows, test rides and social media, and the share of the employee participation programs (CSOP and ESOP) attributable to them (see note 9.3 6.4 General and administrative expenses The below table displays details included in general and administrative expenses: 2022 2021 2020 kEUR kEUR kEUR Professional services 7,730 7,030 4,830 Personnel expenses 6,001 4,574 9,148 thereof related to the CSOP and ESOP (IFRS 2) 711 761 7,488 Insurance 3,478 308 16 Impairment - 1,965 - Software fees and subscriptions 1,185 207 58 Bank charges 497 181 159 Other 1,132 829 193 Total 20,023 15,094 14,404 Personnel expenses concern mainly employees responsible for Finance, Human Resources, Business Development, Administration etc. and the share of the employee participation program (ESOP and CSOP) attributable to them. Professional services include accounting, tax and legal services as well as other services performed by external parties such as the preparation of consolidated financial statements, services provided by our independent auditor, as well as legal and tax services received. In 2021, 2020, no 6.5 Additional information on the nature of expenses The below table displays the depreciation and amortization expenses as well as personnel expenses included in cost of development, selling and distribution costs and general and administrative expenses: 2022 2021 2020 kEUR kEUR kEUR Personnel expenses 29,142 17,678 39,291 thereof related to ESOP and CSOP (IFRS 2) 963 1,898 32,160 Depreciation and amortization 815 574 384 Total 29,957 18,252 39,675 On December 14, 2020 not 9.3 2021. 6.6 Other operating income/(expenses) The below table displays details included in other operating income (expenses): 2022 2021 2020 kEUR kEUR kEUR Other operating income 1,560 269 334 Income from currency revaluation 1,235 - - Income Renault ZOE - 47 240 Government grant 260 71 68 Miscellaneous income 65 151 26 Other operating expenses (718 ) (452 ) (349 ) Expenses from currency revaluation (560 ) (452 ) - Miscellaneous expense (158 ) - (349 ) Other operating income/(expenses) 842 (183 ) (15 ) In 2020, The government grant income in the current period relates to a grant in the form of tax subsidies for expenses incurred in 2020. 6.7 Interest and similar income The below table displays details included in interest and similar income: 2022 2021 2020 kEUR kEUR kEUR Fair value changes convertible debentures (embedded derivatives) 645 - - Income from currency revaluation 354 - 2 Total 999 - 2 Due to changes in the fair value of the derivatives embedded in the convertible debentures, an amount of kEUR 645 is reported under interest and similar income. Income from currency revaluation includes exchange gains on the convertible debentures’ host contracts and bifurcated embedded derivatives. 6.8 Interest and similar expense The below table displays details included in interest and similar expense: 2022 2021 2020 kEUR kEUR kEUR Advanced payments received from customers interest (note 4.8) 1,646 1,497 1,360 Interest from financial liabilities measured at amortized cost 1,096 3,227 614 Amortization of deferred day-one losses from convertible debentures 456 - - Expense from currency revaluation (day-one losses) 37 - - Lease liabilities interest 86 57 39 Other - - 27 Total 3,321 4,781 2,040 The deferred day- one 7.10.1 6.9 Tax on income No taxes on income have been recognized in the period ended December 31, 2022. 2021 2020: - The below tables display the changes in deferred tax assets and liabilities: Dec 31, 2022 Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR kEUR Deferred tax assets due to property, plant and equipment 15,975 - - due to current financial liabilities - 21 - due to tax loss carryforwards - 54 - due to advance payments received from customers 1,707 1,163 670 due to lease liabilities 868 1,015 646 due to other financial/non-financial assets - - - due to current provisions - 101 - due to current other non-financial assets - 29 - due to current/noncurrent other liabilities 159 14 - due to cash and cash deposits - 2 1 due to current other financial assets - 1 1 due to prepaid expenses 825 - 134 Deferred tax assets 19,534 2,400 1,452 Deferred tax liabilities due to other financial/non-financial assets 2,258 - - due to current financial liabilities 356 - - due to leases 261 995 639 due to trade payables 290 - - due to provisions 94 - - due to cash and cash deposits 365 47 - due to property, plant and equipment - 45 10 due to noncurrent other non-financial assets - 29 - due to other noncurrent financial liabilities - 22 112 Deferred tax liabilities 3,624 1,138 761 Non-recognition of deferred tax assets (15,910 ) (1,262 ) (691 ) Recognition of deferred tax assets 3,624 1,138 761 Deferred tax assets/liabilities, net - - - The table above presents the gross deferred taxes only for reasons of understanding and completeness, as no not first no Deferred tax assets due to property, plant and equipment (kEUR 15,975 2022 not 4.12.3 Given the loss history of Sono Motors, deferred tax assets are not December 31, 2021 December 31, 2022 Of the gross deferred tax assets, kEUR 948 as of December 31, 2022 ( 2021: 3,363 December 31, 2022 ( 2021: There are no The amount of temporary differences on balance sheet positions for which no Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Property, plant and equipment 39,451 - Advance payments received from customers 4,215 1,928 Lease liabilities 2,144 1,681 Prepaid expenses 2,038 - Current provisions - 168 Other non-financial assets - 48 Current financial liabilities - 17 Current other liabilities 393 23 Cash and cash deposits - 3 Other financial assets - 19 Total 48,241 3,887 Potential tax benefit at a total tax rate of 32,98 % 15,910 1,282 The amount of unused tax losses for which no Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Unused tax losses for which no deferred tax asset has been recognized (corporate tax) 252,124 111,950 Unused tax losses for which no deferred tax asset has been recognized (trade tax) 251,279 111,565 Potential tax benefit at a total tax rate of 32.98 % 83,011 36,858 As of December 31, 2022, 2021: December 31, 2022, - 2021: - 2021: The following table presents a numerical reconciliation of expected to effective income tax. 2022 2021 2020 kEUR kEUR kEUR Income (loss) before tax for the period (183,698 ) (63,935 ) (56,032 ) Expected income tax (income (-)/expense (+) at a tax rate of 32.98 % (60,584 ) (21,086 ) (18,479 ) Reconciliation: Changes in unrecognized tax losses 46,175 20,061 8,254 Changes in deferred taxes on timing differences 14,648 1,261 690 MCN* non-tax-deductible expenses - 753 - CSOP non-tax-deductible expenses 215 626 10,606 RSU* supervisory board non-tax-deductible expenses 160 - - ESOP non-tax-deductible expenses 102 - - Tax-deductible transaction costs (532 ) (937 ) (723 ) Convertible tax-deductible expenses (754 ) - - Non-tax-deductible expenses 33 37 9 Other (537 ) (715 ) (357 ) Effective income tax income for the period - - - *MCN (Mandatory Convertible Notes), RSU (Restricted Stock Units) As Sono N.V. is also fully taxable in Munich, Germany, the tax rate in 2020, 2021 2022

Note 7 - Balance Sheet Disclosu

Note 7 - Balance Sheet Disclosures	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of balance sheet explanatory [text block]	7. Balance sheet disclosures 7.1 Intangible assets Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2022 45 222 267 Additions - 35 35 Balance as of Dec. 31, 2022 45 257 302 Accumulated amortization Balance as of Jan. 1, 2022 (38 ) (23 ) (61 ) Impairment (1 ) (169 ) (170 ) Amortization (6 ) (62 ) (68 ) Balance as of Dec. 31, 2022 (45 ) (254 ) (299 ) Carrying amount as of Jan. 1, 2022 7 199 206 Carrying amount as of Dec. 31, 2022 - 3 3 Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2021 43 - 43 Additions 2 222 224 Balance as of Dec. 31, 2021 45 222 267 Accumulated amortization Balance as of Jan. 1, 2021 (27 ) - (27 ) Amortization (11 ) (23 ) (34 ) Balance as of Dec. 31, 2021 (38 ) (23 ) (61 ) Carrying amount as of Jan. 1, 2021 16 - 16 Carrying amount as of Dec. 31, 2021 7 199 206 The amortization expenses for the acquired intangible assets amounting to kEUR 68 ( 2021: 2021: 2021: 2021: The impairment is the result of the impairment test performed based on a triggering event. For further details see note 4.12.3 7.2 Property, plant and equipment Equipment / Hardware Construction in progress Total kEUR kEUR kEUR Acquisition or manufacturing costs Balance as of Jan. 1, 2022 1,048 705 1,753 Additions 667 38,064 38,731 Acquisition or manufacturing costs Dec. 31, 2022 1,715 38,769 40,484 Accumulated depreciation and impairment Balance as of Jan. 1, 2022 (269 ) - (269 ) Impairment (791 ) (38,473 ) (39,264 ) Depreciation (284 ) - (284 ) Balance as of Dec. 31, 2022 (1,344 ) (38,473 ) (39,817 ) Carrying amount Jan. 1, 2022 779 705 1,484 Carrying amount Dec. 31, 2022 371 296 667 Equipment / Hardware Construction in progress Total kEUR kEUR kEUR Acquisition or manufacturing costs Balance as of Jan. 1, 2021 281 1,965 2,246 Additions 546 926 1,472 Reclassifications 221 (221 ) - Impairment - (1,965 ) (1,965 ) Balance as of Dec. 31, 2021 1,048 705 1,753 Accumulated depreciation Balance as of Jan. 1, 2021 (144 ) - (144 ) Depreciation (125 ) - (125 ) Accumulated depreciation Dec. 31, 2021 (269 ) - (269 ) Carrying amount Jan. 1, 2021 137 1,965 2,102 Carrying amount Dec. 31, 2021 779 705 1,484 The additions mainly relate to capitalization of prepayments made for assets under construction including advance payments (acquisition cost kEUR 16,348) made to the contract manufacturer (Valmet) for production tools to be used for the future production of Sions. The increase is associated with the preparations for serial production. The impairment is the result of the impairment test performed based on a triggering event. For further details see note 4.12.3 6.2 2021, 6.4 On February 24, 2023, 9.7.1 7.3 Right-of-use assets Sono Motors leases buildings and warehouses at its headquarters in Munich and three The below table presents details on the lease agreements of Sono Motors: Buildings Cars and equipment Total kEUR kEUR kEUR Right-of-use assets on January 1, 2022 2,997 21 3,018 Additions to right-of-use assets - 8 8 Lease modifications (26 ) - (26 ) Impairment (1,742 ) (6 ) (1,748 ) Depreciation of right-of-use assets (451 ) (11 ) (462 ) Right-of-use assets on December 31, 2022 778 12 790 Interest expense on lease liabilities 83 3 86 Expense relating to short-term leases 125 4 129 Total cash outflow for leases 502 13 515 Buildings Cars and equipment Total kEUR kEUR kEUR Right-of-use assets on January 1, 2021 1,906 31 1,937 Additions to right-of-use assets 1,496 - 1,496 Depreciation of right-of-use assets (405 ) (10 ) (415 ) Right-of-use assets on December 31, 2021 2,997 21 3,018 Interest expense on lease liabilities 52 4 56 Expense relating to short-term leases - - - Total cash outflow for leases 423 12 435 Buildings Cars and equipment Total kEUR kEUR kEUR Right-of-use assets on January 1, 2020 2,211 24 2,235 Additions to right-of-use assets - 15 15 Depreciation of right-of-use assets (305 ) (8 ) (313 ) Right-of-use assets on December 31, 2020 1,906 31 1,937 Interest expense on lease liabilities 35 4 39 Expense relating to short-term leases - - - Total cash outflow for leases 311 12 323 At the end of the reporting period, Sono Group has lease commitments for short-term leases of kEUR 150 ( 2021: no not The impairment is the result of the impairment test performed based on a triggering event. For further details see note 4.12.3 6.2 The Group has entered several leasing agreements for buildings that offer an extension option. As of the balance sheet date, in all of these cases, the Group was reasonably certain to exercise the extension option. Therefore, the extension options were included in determining the carrying amounts of the lease liabilities and right-of-use assets for these buildings. On May 15, 2023, 9.7.2 2023 7.4 Other noncurrent financial assets Other noncurrent financial assets as of December 31, 2022 ( 158; 2021: 91 8.1.2 7.5 Other current financial assets The below table displays information on financial instruments included in other current financial assets: Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR PayPal reserve 395 6,000 Receivables from crowdfunding and deposits 162 169 Debtors creditors 463 26 Current trade receivables 24 20 Current receivables (affiliated companies) - 11 Other 90 7 Total 1,134 6,233 The PayPal reserve in 2021 first 2022, second 2022 12 7.6 Other current non-financial assets The below table displays details included in other current non-financial assets: Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Prepayments to contract manufacturer for development services 4,019 - Prepayments to contract manufacturer for property, plant and equipment 9,241 - Prepayments for other development services - 494 Prepaid expenses 4,071 669 VAT and other taxes 6,739 2,069 Other 145 4 Total 24,215 3,236 The prepayments were mainly for property, plant and equipment (kEUR 9,241) and parts and engineering services (kEUR 4,019) for the construction of the Sion prototypes and to the contract manufacturer. Prepaid expenses largely consist of insurance and software subscriptions. The increase is associated with the general intensification of the development activities in 2022 Of the VAT and other taxes, kEUR 3,098 ( 2021: - 2023. 7.7 Cash and cash equivalents Cash and cash equivalents include the following amounts: Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Bank balances 29,352 132,947 Deposits 1,006 - Allowance for expected credit losses (1 ) (8 ) Total 30,357 132,939 Deposits are balances held with the service provider that processes advance payments received from customers which were mainly received during the crowd-funding campaign in December 2022. 8.1.2 7.8 Equity Total equity of Sono Group comprises subscribed capital, capital reserves, other reserves and accumulated deficit. The subscribed capital amounts to kEUR 9,957 ( 2021: 2021: 2021: 2021: In the reporting year, the following events with regard to equity took place: Sono N.V. successfully completed a follow-on offering on May 3, 2022. May 11, 2022), 32, On June 13, 2022, one may 2022 32, On December 7, 2022, 7.10.1. 2022, Also on December 7, 2022, 3 may not Regarding changes in equity due to share-based compensation see note 9.3 In the previous year, the following events with regard to equity took place: During the first 2021, two At the general meeting on November 8, 2021, 2020" Moreover, the shareholders agreed to extend the authorization of Sono Motors’ Management Board to issue shares in the Company's capital (irrespective of the class concerned) and/or to grant rights to subscribe for those shares up to the authorized share capital as included in the Company's articles of association from time to time and to limit and/or exclude pre-emption rights in relation thereto for a period of another five 18 November 16, 2021. In the IPO on November 17, 2021, 32, Upon the IPO, the mandatory convertible notes issued in 2020 7.10.1 The conditional settlement payment to one 7.10.1 Regarding changes in equity due to share-based compensation see note 9.3 7.9 Advance payments received from customers Advance payments received from customers are VAT exclusive and include the following amounts: Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Current - advance payments received from customers 354 - Non-current - advance payments received from customers 49,288 44,756 49,642 44,756 Depending on the general terms and conditions, in some cases, a cancellation by the customer was possible in less than twelve December 31, 2022, November 25, 2020, November 25, 2020, November 3, 2021, August 1, 2023, November 3, 2021, January 1, 2024, November 2020, December 1, 2019, January 20, 2020, December 31, 2022. may January 1, 2023, December 8 December 31, 2022, January 1, 2025. The current portion of the liability is and represents the cancellation requests received from customers who were eligible to cancel their reservations as of December 31, 2022, As of December 31, 2022, January 1, 2023, July 1, 2023, January 01, 2024 January 1, 2025. As of December 31, 2021, January 1, 2022, January 1, 2023, July 1, 2023, January 1, 2024. The table below shows the changes in the advance payments received from customers: Balance as of Jan.1, 2022 Additions Repayment Net interest Reclassification to current Balance as of Dec. 31, 2022 KEUR kEUR kEUR kEUR kEUR kEUR Advance payments received from customers 44,756 4,688 (1,448 ) 1,646 (354 ) 49,288 44,756 4,688 (1,448 ) 1,646 (354 ) 49,288 Balance as of Additions Repayment Net interest Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Advance payments received from customers 38,972 5,198 (912 ) 1,498 44,756 38,972 5,198 (912 ) 1,498 44,756 On February 24, 2023, 9.7. 7.10 Financial liabilities 7.10.1 Financial liabilities overview The below table shows the changes in loans and participation rights: Nominal amounts Loan Loan Subordinated Mandatory convertible Convertible debentures** Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2021* 1,271 200 3,131 6,800 - 1,383 12,784 Addition - - - - - - - Accrued interest 50 - 174 - - 52 276 Repayment (36 ) (200 ) (805 ) - - (1,435 ) (2,475 ) Conversion to equity - - - (6,800 ) - - (6,800 ) Dec. 31, 2021 1,285 - 2,500 - - - 3,785 Addition - - - 29,485 - 29,485 Accrued interest 50 149 - 62 - 261 Repayment (16 ) (150 ) - - - (166 ) Effect of currency translation - - - - (327 ) (327 ) Conversion to equity - - - (234 ) - (234 ) Dec. 31, 2022 1,319 2,499 - 28,986 - 32,804 * including nominal interest accrued in previous periods if applicable ** amounts are translated into kEUR, the original nominal amount was kUSD 31,100; one Carrying amounts Loan Loan Subordinated Mandatory convertible Convertible debentures* Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2021 1,271 200 3,062 6,859 - 1,374 12,766 Initial recognition - - - - - - - Subsequent measurement 14 - 58 2,802 - 62 2,936 Derecognition - (200 ) (655 ) - - (1,436 ) (2,291 ) Conversion to equity - - - (9,661 ) - - (9,661 ) Dec. 31, 2021 1,285 - 2,465 - - - 3,750 Initial recognition - - - - 28,354 - 28,354 Subsequent measurement 49 - 159 - 697 - 905 Derecognition (16 ) - (149 ) - - - (165 ) Effect of currency translation - - - - (317 ) (317 ) Conversion to equity - - - - (286 ) - (286 ) Dec. 31, 2022 1,318 - 2,475 - 28,448 - 32,241 * amounts presented are the sum of the host contracts, embedded derivatives and deferred day- one Loan 1 Loan 1 nine December 2023. six 2020 2021, 2022, four Loan 2 Loan 2 two December 2020. not December 31, 2020, January 5, 2021. Subordinated loans (crowdfunding) These loans consisted of several crowdfunding loans with interest rates of 6% p.a. and different terms, varying between less than one December 2020. November 2024. Mandatory convertible notes In December 2020, November 2021, 1 7.8 C onvertible debentures On December 7, 2022, December 8, 2022, December 20, 2022, three seven not Any conversion is subject to certain limitations and conditions, including that Yorkville shall not Further limitations are the trading volume, the conversion price of the shares, and the conversion amount. A minimum conversion amount of kUSD 2,500 should be converted per calendar month except in the event of default or if the daily VWAP is below USD 0.15 for the defined period (triggering event). The monthly amount of principal to be converted, may not If not December 2023. The contractual rights, in particular the conversion rights, can lead to changed cash flows and represent embedded derivatives, so that the contracts each consist of a host contract and embedded derivatives as financial instruments. The embedded derivatives (measured at FVTPL) are separated from the host (measured at amortized cost) and accounted for separately, as the economic characteristics and risks are not not one one one May 2023 On December 21, 2022, Participation rights Between October 2018 November 2019, one October 18, 2018, December 31, 2019. December 31, 2020, one 2021. 7.10.2 Noncurrent financial liabilities The below table displays details on items included in other noncurrent financial liabilities: Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Loans 2,459 3,718 Lease liabilities 2,190 2,635 Total 4,649 6,353 For further details regarding the conditions of the other noncurrent financial liabilities, we refer to note 7.10.1 7.10.3 Current financial liabilities The below table displays details on items included in current financial liabilities: Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Loans 29,782 31 Lease liabilities 443 441 Total 30,225 472 For further details regarding the conditions of the other financial liabilities, we refer to note 7.10.1 7.11 Other noncurrent non-financial liabilities The other non-current non-financial liabilities as of December 31, 2022 ( 469; December 31, 2021: not December 31, 2022. This project is affected by the termination of the Sion. For further details see 9.7.1 7.12 Trade and other payables The below table displays details on items included in trade and other payables: Dec. 31, 2022 Dec. 31, 2021* kEUR kEUR Trade payables 5,842 6,866 Other payables 5,815 1,001 Contract liabilities 42 - Total 11,699 7,867 * Certain amounts have been reclassified to conform to the 2022 Contract liabilities represent advance payments received from solar customers, for which the performance obligation has not 12 SVC3 7.13 Current other liabilities The below table displays details on items included in other current liabilities: Dec. 31, 2022 Dec. 31, 2021* kEUR kEUR Accruals and deferrals 1,108 1,271 Employee tax liabilities (wage and church tax) 518 444 Tax liabilities (taxes and interest) 49 109 Current employee benefit liabilities (incl. social security) 142 383 Miscellaneous other liabilities 6 - Total 1,823 2,207 * Certain amounts have been reclassified to conform to the 2022 7.14 Provisions The table below presents information on the movements and carrying amounts of provisions over the course of the reporting period. Balance as of Usage Reversals Additions Balance as of Jan. 1, 2022 Dec. 31, 2022 KEUR kEUR kEUR kEUR kEUR Other provisions 65 (65 ) - 118 118 Personnel provisions - - - 341 341 Financial statements 2,137 (2,137 ) - 2,017 2,017 Total 2,202 (2,202 ) - 2,476 2,476 Balance as of Usage Reversals Additions Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Other provisions - - - 65 65 Personnel provisions - - - - - Financial statements 111 (111 ) - 2,137 2,137 Total 111 (111 ) - 2,202 2,202 The current provisions as of December 31, 2022 2022: 2,017; 2021: 2022: 287; 2021: February 2022, not May 2022, 2022. December 2022, not February 2023, August 2023, 7.15 Contingencies In the first 2021, not June 2022, not March 7, 2023, For contingencies after the balance sheet date see note 9.7.1

Note 8 - Disclosure of Financia

Note 8 - Disclosure of Financial Instruments and Risk Management	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of financial instruments [text block]	8 Disclosure of financial instruments and risk management 8.1 Type and management of financial risks 8.1.1 General information Sono Group is exposed to certain financial risks with respect to its financial assets and liabilities and the transactions associated with its business model. These risks generally relate to credit risk, liquidity risk and market risks (especially interest rate risk, share price risk and foreign exchange rate risk). The aim of risk management is to limit the potential negative impact on expected cash flows and take advantage of any opportunities that arise. 8.1.2 Credit risk Credit risk is the risk of financial loss to Sono Group if a counterparty to a financial instrument fails to meet its contractual obligations and arises from cash and cash equivalents and other financial assets. To limit credit risk, cash deposits and investments are placed only with reputable financial institutions, based on a qualitative assessment by Sono Group’s finance department under consideration of the creditworthiness of the financial institutions. Consequently, the risk of default is considered to be low. For the reporting year and the previous year, there were no no 1 2 12 1 12 The table below reconciles the opening and ending balance for loss allowances for other current and noncurrent financial assets as well as cash and cash equivalents as of December 31: Total kEUR Opening loss allowance as of January 1, 2021 6 Additions recognized in profit or loss during the period 6 Utilization (2 ) Closing loss allowance as of December 31, 2021 10 Opening loss allowance as of January 1, 2022 10 Additions recognized in profit or loss during the period 2 Reversals recognized in profit or loss during the period (7 ) Closing loss allowance as of December 31, 2022 5 The table below displays the gross carrying amount of other current and noncurrent financial assets as well as cash and cash equivalents by credit risk rating grades. Credit risk rating grade Gross carrying amount kEUR December 31, 2021 Risk class 1 139,273 December 31, 2022 Risk class 1 31,654 Due to the small number of financial assets, Sono Group uses the ECL stages as credit risk rating grades. Risk class 1 1 8.1.3 Liquidity risk Liquidity risk is the risk that Sono Group will encounter difficulties in meeting its obligations associated with financial liabilities that are settled by delivering cash or other financial assets. In the past, Sono Group has mainly relied on equity financing from shareholders and private investors. Although the IPO proceeds have served to increase the Group’s level of liquidity in 2021, In order to reach production of the Sion, Sono Group had to seek further financing during 2022 Due to deteriorating market conditions during 2022, not 2022. not 7.9 In December 2022, 7.10.1 no first 2024, December 2022 February 2023, not May 2023, 9.7. In the past, given that management was aware of the high liquidity risk, Sono Group’s liquidity management focused on the availability of cash and cash equivalents for operational activities, repayments of liabilities, development expenses and further fixed asset investments by means of budget planning and appropriate reactions to expected cash restrictions. Sono Group has established an appropriate approach to managing short-, medium- and long-term financing and liquidity requirements. It originally managed liquidity risks by holding cash reserves, raising funding through share issues and debt financial instruments, as well as by monitoring forecasted and actual cash flows. To monitor the availability of liquidity, cash flow forecasts are developed on a regular basis. Based on these cash flow forecasts, a run rate, which displays the period Sono Group is able to carry on its current operations without additional financing, is determined. As a safeguard for legal risks associated with liquidity issues, due to the high liquidity risk, especially during 2022 May 2023 9.7.2 In case the Yorkville Agreements from December 2023 9.7.4 2024 July 2025 4.12.1 The table below summarizes the maturity profile of Sono Group’s financial liabilities based on contractual undiscounted payments: Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 11,699 11,699 - - Loans* 32,241 31,642 2,636 - Lease liabilities 2,633 522 1,805 544 Total December 31, 2022 46,573 43,863 4,441 544 * As of balance sheet date it was likely that the full amount outstanding of the convertible debentures will be converted, however the impact of the convertible loans being repaid is shown.. Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 7,867 7,867 - - Loans 3,749 186 4,134 - Lease liabilities 3,076 503 2,000 810 Total December 31, 2021 14,692 8,556 6,134 810 8.1.4 Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Sono Group’s exposure to the risk of changes in market interest rates relates primarily to cash and cash equivalents, as financial liabilities bear either no Sono Group was exposed to the risk of being charged negative interest rates on its bank deposits at a fixed interest rate. In the reporting period, negative interest charges amount to kEUR 287 ( 2021: 156; 2020: 49 6.4 no Interest rate exposure is monitored on an ongoing basis. As a measure to reduce such risk, payment of trade and other payables is streamlined accordingly. 8.1.5 Share price risk Share price risk relates to the risk of losses resulting from the unfavorable development of share prices. Sono Group is exposed to its own share price risk due to the conversion rights for Yorkville embedded in the convertible debentures. For details relating to the convertible debentures, please refer to note 7.10.1 December 31, 2022, 8.3.2 8.1.6 Currency risk Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group’s exposure to currency risk relates to cash balances, recognized convertible debentures and trade payables in a currency other than the functional currency of the Group. Currency risk is managed by closely monitoring account balances in foreign currencies and exchange rates to assess the exposure to currency risk on an ongoing basis. Hedging has been discussed and analyzed for usefulness and was not Sono Group had the following carrying amounts of exposures in foreign currency: December 31, 2022 December 31, 2021 kEUR kEUR Cash USD 16,465 26,877 Convertible debentures (all components) USD 28,448 - Trade payables CNY - 916 USD 549 127 SEK 128 12 GBP 267 2 CHF 15 - PLN - - 45,872 27,934 At the end of the reporting period and of the previous year, Sono Group had no trade and other receivables in foreign currencies. There were no Based on the respective exchange rates, a hypothetical appreciation of the EUR compared to the foreign currencies by 10% would have resulted in the following effect on consolidated profit or loss before taxes. EUR appreciation by 10 % December 31, 2022 December 31, 2021 kEUR kEUR USD 1,139 (2,432 ) CNY - 83 SEK 12 1 GBP 24 - CHF 1 - PLN 0 - 1,176 (2,348 ) Based on the respective exchange rates at the end of the reporting period, a hypothetical depreciation of the EUR compared to the foreign currencies by 10% would have resulted in the following effect on consolidated profit before taxes. EUR depreciation by 10 % December 31, 2022 December 31, 2021 kEUR kEUR USD (1,392 ) 2,972 CNY - (102 ) SEK (14 ) (1 ) GBP (30 ) - CHF (2 ) - PLN (0 ) - (1,438 ) 2,869 8.2 Capital management For the purpose of Sono Group’s capital management, capital includes share capital and all other equity reserves attributable to equity holders. The total amount of capital in the reporting year was kEUR (43,513) ( 2021: As of December 31, 2022, For information on the capital raised in 2021 2022, 7.8 9.7. 8.3 Additional information on financial instruments 8.3.1 Offsetting of financial assets and liabilities Sono Group neither applies offsetting in the balance sheet nor has any instruments that are subject to a legally enforceable master netting arrangement or a similar agreement. 8.3.2 Carrying amounts and fair values The table below displays information on fair value measurements, carrying amounts and categorization of financial instruments of Sono Group. December 31, 2022 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Security deposits 156 AC 131 2 Other assets 2 AC n/a* n/a Current financial assets Other financial assets Paypal reserve 395 AC n/a* n/a Receivables from crowdfunding and deposits 162 AC n/a* n/a Debtor creditors 463 AC n/a* n/a Current trade receivables 24 AC n/a* n/a Current trade receivables (affiliated companies) - AC n/a* n/a Other 90 AC n/a* n/a Cash and cash equivalents 30,357 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans 2,459 FLAC 2,265 3 Lease liabilities 2,190 - - - Current financial liabilities Financial liabilities Loans 1,334 FLAC n/a* n/a Convertible debentures (host contracts) 26,146 FLAC 26,735 3 Convertible debentures (embedded derivatives) 5,575 FVTPL 5,575 3 Convertible debentures (deferred day-one losses) (3,273 ) - - Lease liabilities 443 - - - Trade Payables 5,842 FLAC n/a* n/a Other payables 5,815 FLAC n/a* n/a Contract liabilities 42 - - - * The carrying amount approximately equals the fair value, thus no 7.29 December 31, 2021 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Security deposits 91 AC 89 2 Current financial assets Other financial assets Paypal reserve 6,000 AC n/a* n/a Receivables from crowdfunding and deposits 169 AC n/a* n/a Debtor creditors 26 AC n/a* n/a Current trade receivables 20 AC n/a* n/a Current trade receivables (affiliated companies) 11 AC n/a* n/a Other 7 AC n/a* n/a Cash and cash equivalents 132,939 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans and participation rights 3,718 FLAC 3,466 3 Lease liabilities 2,635 - - - Current financial liabilities Financial liabilities Loans and participation rights 31 FLAC n/a* n/a Lease liabilities 441 - - - Trade payables 6,866 FLAC n/a* n/a Other payables 1,001 FLAC n/a* n/a * The carrying amount approximately equals the fair value, thus no 7.29 The carrying amounts of each of the categories listed above as defined according to IFRS 9 Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Financial assets measured at amortized cost (AC) 31,649 139,263 Financial liabilities measured at amortized cost (FLAC) 41,596 11,616 Financial liabilities measured at fair value through profit or loss (FVTPL) 5,575 - All financial assets and liabilities for which the fair value is measured or disclosed in the consolidated financial statements are categorized according to the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: • Level 1 — Inputs • Level 2 — Inputs 1, • Level 3 — Inputs The fair values of the two 50,000 one seven zero 9.4.3.7 3. Due to their short-term nature, the carrying amounts of the cash and cash equivalents and other current financial assets and liabilities approximate their fair value (except of the convertible debentures). The fair value of noncurrent financial assets and liabilities is determined by applying the discounted cash flow method (valuation technique). In doing so, future cash flows resulting from the financial asset or liability are discounted using an interest rate derived from an estimated credit rating. In case of noncurrent financial assets, the counterparties are reputable financial institutions, thus credit risk has no 2 At the end of fiscal year 2022, 3 The Sono Group performs valuations including level 3 The following table summarizes the quantitative information about significant observable and unobservable inputs used in level 3 Description Fair value (in kEUR) Observable* /unobservable input factor Range of increase/ decrease of input factor Relationship of change in observable/unobservable input factor to fair value Effect of increase of input parameter (in kEUR) Effect of decrease of input parameter (in kEUR) Convertible debentures ((embedded) derivative) 5,575 Share price* +/- 10% +289 -199 Exchange rate USD/EUR* +/- 10% -507 +619 Risk-free interest rate* +/- 100 basis points +157 -161 Share price volatility +/- 10 percentage points +410 -392 Credit spread +/- 100 basis points +218 -222 Probability of default +/- 1 rating notch change -606 +556 Recovery rate in case of event of default + 10% +94 - (Partial) conversion in equity accelerated schedule/ decelerated schedule +165 -237 * Share price, exchange rate and risk-free interest rate are observable input parameters For the unobservable input factors, there is a relationship between the credit spread (used as an input for the valuation of the host contract) and the probability of default (used as a direct input for the valuation of the hybrid instrument). If the rating-based credit spread increases, it can be assumed that the probability of default will also increase, as this is also determined on the basis of ratings. For small incremental changes, a higher credit spread leads to a lower value of the host contract and accordingly to a higher value assigned to the embedded derivatives. An incrementally higher probability of default leads to a lower value of the hybrid contract and accordingly a lower value assigned to the embedded derivatives. Hence, the effect of the individual input factors on the change in fair value of the embedded derivatives is weakened in each case. As of the balance sheet date, conversions were expected to occur over a relatively short time horizon, so a sharp increase in credit spread or probability of default was not In addition, there is also a correlation between the extent and timing of conversions of convertible debentures into equity and the probability of default. The probability of default has a greater impact on the fair value the later the conversions take place (e.g., in the case of minimum conversions). The following table presents the changes in the recurring level 3 December 31, 2022, December 31, 2021: 2022 2021 kEUR kEUR Balance at beginning of year - - Additions (convertible debentures issued) 6,336 - Conversion in equity (capital and other reserves) (50 ) - Fair value changes presented in profit or loss (interest and similar income) (645 ) - Income from currency revaluation (interest and similar income) (66 ) - Balance at end of year 5,575 - The amount of the total gains or losses for the period presented in the table above that affect the profit and loss statement are all unrealised. The table below reconciles the opening and ending balance for the deferred day- one December 31: 2022 2021 kEUR kEUR Balance at beginning of year - - Additions 3,766 - Expense from currency revaluation (37 ) - Amortization recognized in profit or loss during the period (456 ) - Balance at end of year 3,273 - 8.3.3 Income and expenses Total interest income and total interest expense are calculated by applying the EIR method to the gross carrying amount of financial assets and liabilities measured at amortized cost. Total interest expenses were as follows: 2022 2021 2020 kEUR kEUR kEUR Total interest expense for financial assets at amortized cost 287 156 43 Total interest expense for financial liabilities at amortized cost 1,096 319 560 The presented total interest expense for financial assets at amortized cost is included in other general and administrative expenses as it results from negative interest charges. See note 8.1.4 The table below shows the net gains or losses of financial instruments by measurement categories: 2022 2021 2020 kEUR kEUR kEUR Net (loss) for financial assets at amortized cost (282 ) (162 ) (49 ) Net (loss) for financial liabilities at amortized cost (808 ) (319 ) (560 ) Net gain for financial liabilities at FVTPL 711 2,802 59 Net losses for financial assets at amortized cost include reversals in the loss allowance as well as losses due to negative interest charges, disclosed as bank charges. Net losses for financial liabilities at amortized cost include interest expenses and currency revaluations. Net gain for financial liabilities at FVTPL includes changes in the fair value measurement of the convertible debentures embedded derivatives and currency revaluations. In 2021,

Note 9 - Other Disclosures

Note 9 - Other Disclosures	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of other disclosures [text block]	9 Other disclosures 9.1 Defined contribution plans (government-run pension plans) Sono Motors makes payments under defined contributions plans, related to government-run pension plans. In the financial year 2022, 2021: 1,047; 2020: 491 9.2 Government grants In fiscal year 2022, 2021: 71; 2020: 68 The government grant income in the current period relates to a research grant in the form of tax subsidies for expenses related to solar projects that were incurred in 2020. 2022. The amounts recognized in 2021 2020 2021, one no 9.3 Remuneration based on shares (share-based payment) 9.3.1 Staff members and managers - CSOP In the first 2018, two no third no not December 31, 2020. In December 2020, December 31, 2020, December 31, 2020. The table below shows the current status of the number of employees as of December 31, 2022: Cash-settled program Equity-settled program Staff members 1 85 Managers - 3 1 88 In November 2021, No expense and liability have been recognized for the one participant remaining in the cash-settled program because management does not not December 31, 2022. An IPO would constitute an ‘exit-event’ according to the CSOP. For all staff members as well as one December 31, 2022 ( December 31, 2021). one November 2022. four Immediately prior to the pricing of the IPO on November 16, 2021, Two managers in the CSOP have a vesting period of 36 months (service condition) for their granted share options, beginning at a contractually set date. If the employment of the managers with Sono Motors GmbH, Munich, Germany, ends during the vesting period, a pro rata number of the share options might be granted, depending on contractually agreed good or bad leaver scenarios. After the vesting period all granted share options become exercisable. Other than that, there are no Sono N.V. measures the fair value of the received services by reference to the fair value of the equity instruments (share options) granted and the number of share options contractually agreed on with each participant. Sono N.V. recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received. If Sono N.V. and the participant did not 86 two The following table illustrates the volume of the program, the weighted average fair value at grant date as well as the total expense of the period and the corresponding increase in equity: December 31, 2022 Number of options 1,805,100 Number of options exercised 242,123 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 652 Increase in equity (kEUR) 652 December 31, 2021 Number of options 1,805,100 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 1,898 Increase in equity (kEUR) 1,898 The following table illustrates the number of, and movements in, share options during the year: 2022 2021 As of January 1 1,805,100 - Granted during the period - 1,805,100 Forfeited during the period - - Exercised during the period (242,123 ) - As of December 31 1,562,977 1,805,100 Weighted average remaining contractual life 2.9 years 3.9 years When participants exercise their options, they are entitled to a bonus share issue of 0.71 extra shares. Thus, the outstanding number of share options as of December 31, 2022, 2021: 2021: The fair value of the share options for the equity-settled share-based transactions was measured using Black-Scholes Model on the grant date and the following inputs: Input factor Weighted average share price (EUR) 22.01 Exercise price (EUR) 0.06 Expected volatility 75 % Option life (yrs.) 1.29 Expected dividends (EUR) 0.00 Risk-free interest rate (0.73 )% Lack of marketability discount 14.39 % The expected life of the share options was based on current expectations and was not may may not 9.3.2 Staff members - ESOP In April 2022, ten As of December 31, 2022, no not second 2022. The table below shows the expected entitlement status as of December 31, 2022: Number of entitlements Entitlement for 2021 tranche 156 Entitlement for 2022 tranche 363 519 Tranches for the years 2021 2022 2021 September 30, 2022 2022 June 30, 2023. not Sono Group initially measures the fair value of the received services by reference to the fair value of the equity instruments (share options) which are planned to be granted and the number of share options planned in relation to each participant and which is expected to vest. The fair value was calculated as equal to the share price on the valuation date less the exercise price. The measurement of the fair value is provisional and will be updated on the grant date. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received. The following table illustrates the planned volume of the program, the weighted average fair value at reporting date December 31, 2022, December 31, 2022 Number of options 583,993 Weighted average fair value at reporting date (EUR) 0.86 Expense of the period (kEUR) 308 Increase in equity (kEUR) 308 Sono N.V. recognized the proportionate fair value as other general and administrative expense (kEUR 70), selling and distribution expense (kEUR 23) and cost development expense (kEUR 235). The exercise price of all share options will be EUR 0.06. The price of Sono shares as of December 31, 2022, 9.7.6 9.3.3 Supervisory Board - RSUs In November 2021, December 31, 2021, one November 25, 2021, February 22, 2022, one November 19, 2021, fourth fourth November 19, 2021 ( 2025 tenth November 19, 2021. four November 25, 2021 one February 2, 2022. no may 2022, one December 2022, no Sono Group considers the RSU a transaction in which the terms of the arrangement provide Sono Group with a choice of settlement. Management determined that Sono Group does not Sono Group measures the fair value of the received services by reference to the fair value of the equity instruments (share options) granted and the number of share options contractually agreed on with members of the supervisory board. The fair value was calculated as equal to the share price on the valuation date less the exercise price. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are rendered by the members of the supervisory board during the vesting period, with a corresponding increase in equity. The following table illustrates the volume of the program, the weighted average fair value at measurement date as well as the total expense of the period and the corresponding increase in equity: December 31, 2022 Number of options 63,869 Weighted average fair value at measurement date (EUR) 13.34 Expense of the period (kEUR) 390 Increase in equity (kEUR) 390 December 31, 2021 Number of options 86,411 Weighted average fair value at measurement date (EUR) 14.74 Expense of the period (kEUR) 83 Increase in equity (kEUR) 83 Sono N.V. recognized the proportionate fair value as other general and administrative expense. The following table illustrates the number of, and movements in, share options during the year: 2022 2021 As of January 1 86,411 - Granted during the period - 86,411 Forfeited during the period (22,542 ) - Exercised during the period - - As of December 31 63,869 86,411 The weighted average remaining contractual life 8.9 years 9.9 years The forfeited RSUs are due to a board member that joined in November 2021 January 2022 The exercise price of all share options will be EUR 0.00. See note 9.7.6 9.3.4 Supervisory Board - Bonus RSUs In March 2022, 9.3.2. December 2021 June 2022. not no no 2022. The vesting period was intended to be 12 months to December 2022. Sono Group considers the RSU a transaction in which the terms of the arrangement provide Sono Group with a choice of settlement. Management determined that Sono Group does not Sono Group initially measures the fair value of the received services by reference to the fair value of the equity instruments (share options) granted and the number of share options contractually agreed on with members of the supervisory board. The fair value was calculated as equal to the share price on the valuation date less the exercise price. The measurement of the fair value is provisional and will be updated on the grant date. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are rendered by the members of the supervisory board during the vesting period, with a corresponding increase in equity. The following table illustrates the volume of the program, the weighted average fair value at measurement date as well as the total expense of the period and the corresponding increase in equity: December 31, 2022 Number of options 104,468 Weighted average fair value at measurement date (EUR) 0.92 Expense of the period (kEUR) 96 Increase in equity (kEUR) 96 Sono N.V. recognized the proportionate fair value as other general and administrative expense. The exercise price of all share options will be EUR 0.00. See note 9.7.6 9.4 Loss per share Basic loss per share is calculated by dividing earnings attributable to Sono N.V. shareholders by the weighted average number of ordinary and high voting shares outstanding during the reporting period. The high voting shares entitle the shareholders to additional voting rights, but not no Loss per share 2022 2021 2020 EUR EUR EUR From continuing operations attributable to the ordinary equity holders of the company (2.21 ) (1.07 ) (0.97 ) (2.21 ) (1.07 ) (0.97 ) The capital increases have resulted in an increase in the number of shares in the reporting year. Moreover, the weighted number of shares was adjusted retroactively in accordance with IAS 33.28 2021. 2021: 59,836,824; 2020: 57,684,220 9.5 Related parties Related parties of Sono Group include the following persons as well as their close family members: ● C-level Management ● Significant shareholders - Jona Christians and Laurin Hahn ● Supervisory Board members Further, related parties of Sono Group also include the following entities: ● Sono Motors Management UG ● Sono Motors Investment UG Sono N.V. is not December 31, 2022. 2023, 9.7.3 The below table displays the compensation of key management personnel: 2022 2021 2020 kEUR kEUR kEUR Short-term employee benefits 921 1,317 558 Share-based payments 1,138 1,898 5,829 Total compensation 2,059 3,215 6,387 The share-based payments as of December 31, 2022 652; 2021: 1,898; 2020: 486; 2021: - 2020: - Since the establishment of the supervisory board in November 2021, 9.3.3 9.3.4. Below are other related party transactions during the financial year. 2022 2021 2020 kEUR kEUR kEUR Expenses for marketing activities 107 - - Expenses for employee events 1 - - Total expenses 108 - - The table below displays loans and advance payments received from key management personnel and other related parties: 2022 2021 2020 kEUR kEUR kEUR Loans from key management personnel (subordinated crowdfunding loan II) 2 2 2 Loans from other related parties - - 199 2 2 201 Advance payments received from key management personnel* 49 47 52 Total 51 49 253 * for which 10 For the terms and conditions of the subordinated loans (crowdfunding), we refer to note 7.10.2 The main shareholders of Sono N.V. have significant influence over Sono Motors Investment UG, Munich. Therefore, Sono Motors Investment UG is considered a related party. Sono Motors has received a loan amounting to kEUR 185 from Sono Motors Investment UG in 2019. December 31, 2020, December 31, 2020, not January 5, 2021. 9.6 Reconciliation of changes in liabilities arising from financing activities The statement of cash flows presents information on the cash flow from operating, financing and investing activities. In fiscal year 2022 7.3 Jan. 1, Cash Non-cash changes Dec. 31, EIR method Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans 3,749 28,425 931 - (864 ) 32,241 Lease liabilities 3,076 (429 ) - - (14 ) 2,633 Total 6,825 27,996 931 - (878 ) 34,874 * including current and noncurrent financial liabilities Jan. 1, Cash Non-cash changes Dec. 31, EIR method Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans 12,765 (2,187 ) 30 - (6,859 ) 3,749 Lease liabilities 1,958 (378 ) - 1,496 - 3,076 Total 14,723 (2,565 ) 30 1,496 (6,859 ) 6,825 * including current and noncurrent financial liabilities Jan. 1, Cash Non-cash changes Dec. 31, EIR Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 6,250 8,330 482 (650 ) (1,648 ) 12,765 Lease liabilities 2,228 (282 ) - 12 - 1,958 Total 8,478 8,049 482 (638 ) (1,648 ) 14,723 * including current and noncurrent financial liabilities In 2022, one one 2021, 2020, 7.10.1 9.7 Subsequent events There were various material non-adjusting events that occurred after the end of the reporting period and are described below in more detail. On February 24, 2023, third not Four out of five April 2023. September 11, 2023, three Sono Group was not May 2023 Due to the opening of the self-administration proceedings and the appointment of a custodian (Sachwalter) Sono N.V. lost control of Sono Motors. After this event, the Sono N.V. no 2023 May 19, 2023). A mergers and acquisitions process was initiated to find one November 2023, one 2024. July 1, 2025. 9.7.1 Termination of the Sion passenger car program In light of the decision to terminate the Sion passenger car program and given that engineering and development for the Sion and the Sion-related proprietary solar technology account for more than 60% of the Sono Group workforce, the company notified 249 employees about the termination of their employment with Sono Group at the end of February 2023. A summary of the principal impacts of the Sion termination, which will only be reflected in 2023, Property, plant and equipment, and prepayments made to contract manufacturer With the termination of the Sion, Sono Group started the process of looking for a buyer for the Sion project, potentially together with the car-sharing and ride-pooling application. The likelihood of a sale and the potential recoverable amount of the Sion program if sold is currently too uncertain to predict. After year end, prepayments made to contract manufacturer of kEUR 14,962 were refunded to the Sono Group, which was greater than the carrying value of the contract manufacturer prepayments as of December 31, 2022 ( 2023. 2023, All funds received (e.g., Sion project sale proceeds, supplier refunds, etc.) that relate to balances and transactions up to the filing for insolvency will be distributed to creditors. Supplier balances contracts and prepayments At the end of the period, there were significant open purchase orders and contracts with Sion suppliers for ongoing work to develop prototype and series tooling. Sono Group has informed all suppliers that work needed to cease on all Sion related activities. Sono Group established a process to review any claim from suppliers relating to the Sion program for validity. Sono Group paid a large number of suppliers in advance for the development of Sion prototypes, series tooling and other development services. The prepayments made and recognized on December 31, 2022, 36. Advance payments received from customers Until the point of the termination of the Sion, advance payments received from customers were recognized at the time the cash was collected by Sono Group. Please see note 4.8 no On February 24, 2023, three May 2023, June 2024 January 2025). one third As of December 31, 2022, 15 2023, 15 9. no 15 no 5,166. Government grants As of December 31, 2022, Provisions and contingent liabilities As of May 7, 2023, three 2023. 9.7.2 Filing for insolvency Considering the large liabilities becoming due and after financing options failed to materialize, Management ultimately concluded that Sono Motors GmbH is over-indebted and faced impending illiquidity ( drohende Zahlungsunf higkeit On May 15, 2023, 270 270 The self-administration proceedings are debtor-in-possession type proceedings under German insolvency law, which are available to businesses in financial distress and typically aim to preserve the business and the entity that are the subject of the proceedings. In these proceedings, Management retains control and operation of the subject company’s business under the supervision of a custodian, who is initially appointed on a preliminary basis (vorläufiger Sachwalter) and is primarily responsible for monitoring the subject company’s compliance with German insolvency law. On May 17 May 19, 2023, September 1, 2023, 9.7.3 Upon applying for the self-administration proceedings, Sono Group became generally prohibited from paying any pre-petition debt, subject to certain exceptions. Obligations that existed at the date of the proceedings, including with respect to advance payments made for Sion reservations, will be settled in the context of the creditor proceedings where creditors can submit claims. In addition, all funds received (for example Sion project sale proceeds, supplier refunds, etc.) that relate to balances and transactions up to the filing for insolvency will be distributed to creditors. A mergers and acquisition process was initiated to find one one one 9.7.4 December 7, 2023, December 21, 2023. 14 December 21, 2023. 9.7.3 Loss of control Due to the opening of the self-administration proceedings and the appointment of a custodian (Sachwalter), Sono N.V. lost control of Sono Motors, its wholly-owned subsidiary, on May 19, 2023. no May 19, 2023. The results of Sono Motors for 2023 10 18 Sono Group expects this loss of control to be temporary, with control being regained when Sono Motors exits the insolvency proceedings and Sono Motors being consolidated again with the Group. 9.7.4 Funding and restructuring agreements On November 20, 2023, one January 2024. 2024. In addition to a restructuring agreement between Sono N.V. and Yorkville, there is a) an agreement between Sono N.V. and Sono Motors pursuant to which a settlement amount was agreed for intercompany claims (the “Settlement Agreement”), b) an agreement between Sono N.V. and Sono Motors relating to the satisfaction of intercompany claims, the further financing of Sono Motors by Sono N.V. and key aspects of Sono Motors’ self-administration proceedings and the plan submitted by Sono Motors to the court under the German Insolvency Code (the Continuation Agreement”), c) an agreement between Sono N.V. and Yorkville to provide Sono N.V. with sufficient financial resources to fund the business operations of Sono Group until December 31, 2024, July 1, 2025, December 31, 2024. one July 1, 2025. Under the Funding Commitment Letter, Yorkville would offer to secure the financing of the Sono Group’s expected operational costs, with an initial focus on the Solar Bus Kit during the period from December 1, 2023, 2024 December 1, 2023. December 1, 2023, one July 1, 2025. one July 1, 2025. These agreements are subject to the satisfaction of certain closing conditions, as well as compliance with certain covenants and other obligations. The conditions include Sono N.V. regaining compliance with its periodic reporting requirements by filing this Annual Report on Form 20 December 31, 2022, December 22, 2023, In addition, Sono N.V. is required to convene its annual general meeting of shareholders and submit certain agenda items for shareholder vote by December 31, 2023. December 29, 2023, January 2024 first 2024 In addition, Yorkville’s funding commitment is subject to the absence of termination events as laid out in the Funding Commitment Letter. If such an event occurs, Yorkville would have the right, at its sole discretion, to cancel any funding commitments still available, meaning that the Company would no ● the Budget (as defined below) is exceeded as a result of incorrect or misleading work ● the Budget is exceeded and Yorkville and the Company cannot agree on an adjustment, or Yorkville requests information regarding the Budget and the Company fails to provide it within ten ● an event of default occurs with regard to the convertible debentures ● the Companies fail to materially comply with the Yorkville Agreements and fail to rectify their noncompliance within ten ● other than with regard to the Self-Administration Proceedings, the Companies are unable or admit inability to pay their debts as they fall due, suspend making payments on any of their debts, or, by reason of actual or anticipated financial difficulties, commence negotiations with one ● an entity incorporated in Germany is unable to pay its debts as they fall due (zahlungsunfähig) within the meaning of section 17 19 ● except in relation to the Self-Administration Proceedings, any corporate action, legal proceedings or other procedure or step is taken in relation to, amongst others, the suspension of payments, an arrangement with a creditor of the Company, the appointment of a liquidator or administrative receiver or the enforcement of a security over any asset of the Company or the Subsidiary ● it is or becomes unlawful for the Company to perform any of its obligations under the Yorkville Agreements. Sono Group believes that, subject to the satisfactions of the conditions precedent under the agreements, a successful implementation of the Yorkville investment would enable it to withdraw its application for self-administration proceedings at the court and enable the Subsidiary to exit Sono Motors self-administration proceedings via the plan it has submitted to the Court and that has been approved by its creditors under the German Insolvency Code. 9.7.5 Tax loss carryforwards Tax loss carryforwards may 50% 50%. 9.7.6 Nasdaq suspension of trading of shares and delisting On December 11, 2023, Sono Group received a first July 12, 2023 5250 1 20 December 31, 2022. August 28, 2023, 5450 1 5605 2 September 14, 2023. Trading of the Sono Group’s ordinary shares has been suspended since July 21, 2023. not 25 not may 9.7.7 Remuneration based on shares (share-based payment) In 2023, four three In 2023, four three not not 72 There is uncertainty over the future of the ESOP program (see note 9.3.2 may not For the CSOP, there were no 9.7.8 Convertible debentures From January 1, 2023, March 31, 2023 December 7, December 8, December 20, 2022, The insolvency filings on May 15, 2023 May 15, 2023, 20,257 not nil nil one May 15, 2023. May 15, 2023, May 15, 2023, one As part of the signed Prolongation Agreement detailed in note 9.7.4 July 1, 2025. 2022 not not November 30, 2023,

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Discloure of Significant Accounting Policies
Description of accounting policy for recognition of revenue [text block]	4.1 Revenue Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance. Revenues are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers. A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct (i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract). Performance obligations may not not not Contract liabilities are the obligations of the Company to transfer goods to a customer for which the Company has received consideration from the customer. If a customer pays consideration before the Company transfers goods, a contract liability is recognized. Contract liabilities are recognized as revenue when the Company performs its performance obligations under the contract. Sono Group N.V. expects to recognize revenue within the next 12 Transaction prices do not 30 4.8 No not
Description of accounting policy for government grants [text block]	4.2 Grants from government agencies and similar bodies Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses and have been received, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset.
Description of accounting policy for financial instruments [text block]	4.3 Financial instruments Initial recognition A financial instrument is any contract that gives rise to a financial asset of one Offsetting of financial assets and financial liabilities Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does not no
Description of accounting policy for financial assets [text block]	4.3.1 Financial assets Initial measurement Sono Group’s financial assets include cash and cash equivalents, security deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset not Subsequent measurement After the initial measurement, financial assets are subsequently classified into one > financial assets at fair value through profit or loss (FVTPL); > financial assets at fair value through other comprehensive income (FVOCI, debt instruments); > financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and > financial assets at amortized cost (AC). The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group would hold a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments would be held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount, are measured at amortized cost. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Derivatives are instruments that are always measured at FVTPL Additionally, IFRS 9 not Equity instruments are measured at FVTPL, because they do not not may not As of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test. Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses from derecognition, modification, and interest income are recognized in profit or loss (interest and similar income/expense). Changes in the loss allowance and any impairments are recognized in profit or loss (impairment reversals/(losses) on financial assets). Derecognition Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership. Impairment IFRS 9 For the calculation of impairment losses, IFRS 9 Under the general approach, financial assets are allocated to one three 30 not 12 12 1 not 12 2 3, Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS 15 not 2 3 Sono Group decided to test all financial assets, regardless of their maturity, individually for expected credit loss, using reasonable and supportable historic and forward-looking information.
Description of accounting policy for financial liabilities [text block]	4.3.2 Financial liabilities Initial measurement Sono Group’s financial liabilities include lease liabilities, loans from private investors, convertible debentures (host contract and embedded derivatives), and trade and other payables. Regarding lease liabilities, please refer to note 4.6.2 Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity. All financial liabilities in the scope of IFRS 9 not When the fair value of the financial liabilities differs from the transaction price at initial recognition, and the fair value is not one IFRS requires that a compound financial instrument, i.e., a financial instrument containing both equity and debt instruments, shall be split into the equity instrument and the debt instrument upon initial recognition. For a financial instrument that grants a conversion right, classification of any component as equity instrument is only allowed if the conversion features of the loan lead to a conversion of a fixed amount into a fixed number of shares. Some contracts do not 9 no not not Alternatively, IFRS allows for an optional classification of a financial liability measured at FVTPL if a contract contains one not no first not In the current and previous financial years, Sono Group has identified two 2020 December 2022. not 2022 one one For an explanation of the characteristics of the convertible debentures and the associated accounting estimates, see note 4.12.2 Subsequent measurement The measurement of financial liabilities of Sono Group depends on their classification as follows: 1. Financial liabilities at FVTPL: After initial recognition, these liabilities are measured at fair value. Gains and losses are recognized in profit or loss (interest and similar income/expense). 2. Financial liabilities measured at amortized cost: After initial recognition, these liabilities are measured at amortized cost using the EIR method. Amortized cost is calculated by considering all fees and points paid or received between parties to the contract that are an integral part of the EIR, transaction costs, and all other premiums or discounts that are an integral part of the EIR. Amortization according to the EIR method is included in interest expenses in profit or loss. Initial recognition of deferred day- one one one May 2023. December 31, 2022, May 2023. May 2023 one Derecognition A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another one 10 When the expected cash flows of an existing financial liability are renegotiated or otherwise modified and the renegotiation or modification do not
Description of accounting policy for intangible assets other than goodwill [text block]	4.4 Intangible assets 4.4.1 Internally generated intangible assets In accordance with IAS 38, not Development costs for future series products and other internally generated intangible assets may 38.57 not not 4.4.2 Acquired intangible assets Acquired intangible assets are recognized when received and are initially measured at cost and amortized over their useful life using the straight-line method. Subsequent measurement Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The recognition of impairment losses requires the prior identification of triggering events. In 2022, 4.12.3 no Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset. Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table: Website Software Useful life (years) 3 - 4 1 - 5 Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized.
Description of accounting policy for property, plant and equipment [text block]	4.5 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Advance payments to suppliers to produce technical equipment and machinery, that are capitalized, are not Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table: Equipment / Hardware Useful life (years) 3 - 13 Impairment losses on property, plant and equipment are recognized in accordance with IAS 36 no no The recognition of impairment losses requires the prior identification of triggering events. In 2022, second 2022, 4.12.3 7.2 Property, plant and equipment are derecognized upon disposal or when no The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero.
Description of accounting policy for leases [text block]	4.6 Leases Applying IFRS 16, not 4.6.1 Right-of-use assets Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS 36. 2022, 4.12.3 4.6.2 Lease liabilities At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do not not When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. 4.6.3 Short-term leases and leases of low-value assets Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of twelve not twelve 5
Description of accounting policy for determining components of cash and cash equivalents [text block]	4.7 Cash and cash equivalents Cash and cash equivalents include bank balances, deposits and cash in transit with an original maturity of three 9.
Description of accounting policy for advance payments received from customers [text block]	4.8 Advance payments received from customers Advance payments received from customers for Sion electrical vehicles were recognized as liabilities at the time the cash was collected by Sono Group. As of period end, Sono Group intended to begin delivering its Sion electrical vehicles to customers after the start of production, which was expected to be in the first 2024. may 12 12 15. 9.7.1 9
Description of accounting policy for provisions [text block]	4.9 Provisions Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are not Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, (i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it). Provisions are discounted when the time value of money is material, however, the time value of money was not December 31, 2022, 2021, no
Description of accounting policy for income tax [text block]	4.10 Taxes 4.10.1 Current tax assets and liabilities Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period. 4.10.2 Deferred taxes Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases. Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets may not If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V. Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction. 4.10.3 Tax losses carried forward Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, may 4.12.9
Description of accounting policy for share-based payment transactions [text block]	4.11 Share-based payment The Group has entered into the following types of share-based transactions, each accounted for in accordance with IFRS 2 a) equity-settled share-based payment transactions, and b) transactions in which the Group receives or acquires services and the terms of the arrangement provide either the Group or the supplier of those services with a choice of whether the Group settles the transaction in cash (or other assets) or by issuing equity instruments. 4.11.1 Equity-settled For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the services received by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received. Vesting conditions, other than market conditions, are not If Sono Group and the supplier of services did not 4.11.2 Choice of settlement (Sono Group) For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has no not 4.11.1 Upon settlement: a) if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity, b) if Sono Group elects to settle by issuing equity instruments, no c) if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable. For further details, please refer to note 9.3.
Description of accounting policy for significant accounting judgements, estimated and assumptions [text block]	4.12 Significant accounting judgments, estimates and assumptions The preparation of consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements. Management continually evaluates its judgments and estimates in relation to assets, liabilities, contingent liabilities, and expenses. Management bases its judgments and estimates on historical experience and on other various factors it believes to be reasonable under the circumstances, the result of which forms the basis of the carrying values of assets and liabilities that are not may may In the process of applying the accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements. 4.12.1 Going concern Management assessed Sono Group’s ability to continue as a going concern, evaluating whether there are conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern using all information available about the future, focusing on the twelve Historically, Sono Group financed its operations primarily through capital raises and loans from shareholders and private investors (including its IPO in November 2021) 330,778 December 31, 2022. During the second 2022, December 7, 2022, December 8, 2022, not no February 24, 2023, three May 2023, June 2024 January 2025). On May 15, 2023, first not drohende Zahlungsunf higkeit May 15, 2023, Eigenverwaltung 270 Insolvenzordnung Schutzschirmverfahren 270 9.7.2 Yorkville, as one December 31, 2024 ( November 20, 2023, December 7, 2023 December 21, 2023. 14 December 21, 2023. one 500 No January 2024, 20 December 31, 2022, ( June 30, 2023 6 December 31, 2023, January 2024, December 22, 2023, 2024. 9.7.4 no Based on the above outlined plans the Company’s going concern status is subject to various risks and uncertainties mainly: ● the fulfillment of conditions precedent and the successful closing of the Yorkville Agreements; ● the Company and the Subsidiary successfully emerging from their respective Self-Administration; ● the length of time that the Company may ● delays in the Self-Administration Proceedings, which may may ● uncertainty converning the ultimate amount of payments that will have to be made to settle the liabilities resulting from the Self-Administration Proceedings which might result in additional funding requirements ● meeting the assumptions underlying the mutually agreed business plan with Yorkville (focusing on the development of the Solar Bus Kit business) so that the committed financing by Yorkville until December 31, 2024 ● Sono Group’s ability to obtain additional financing from third January 2025 July 1, 2025 ( ● to hire new experienced management for Sono N.V. as well as experienced employees to develop the planned business ● defined termination conditions or events of default will occur which can cause Yorkville, on its sole discretion, to cancel any funding commitments still available which can lead, in absence of alternative funding possibilities, to insolvency and liquidation of the Company. Because of the risks and uncertainties associated with the Yorkville Investment and the Self-Administration Proceedings, management cannot accurately predict or quantify the ultimate impact that events related to these proceedings may no It is uncertain if Sono N.V. and its subsidiary Sono Motors will successfully resolve their Self-Administration Proceedings. Regular insolvency proceedings may may January 1, 2025 may not may not not Based on the above, Sono Group will need to raise substantial additional capital to finance its planned future operations, which is not not 4.12.2 Convertible debentures Sono Group has issued convertible debentures in three seven not not may not not may not 9. 7.10.1 4.3.2 The respective host contract of the three not The fair value of the convertible debentures was determined by applying a Monte Carlo valuation model (simulation model as valuation technique) with observable and unobservable input factors. Short-term financing was required to push ahead with the development of the Sion without delays and to meet the planned start of production. Due to the high risk profile of the Group and the prevailing market conditions, unfavorable financing conditions had to be accepted and therefore the transaction price is less than the fair value, which was based on Monte Carlo simulation as a valuation model with unobservable input factors (regarding the model see note 8.3.2 one May 2023. The main input factors that flow into the valuation model include the observable input factors share price, exchange rate USD/EUR and risk-free interest rate. Management assessed that the main unobservable input factors are the credit spread, probability of default, expected recovery rate in case of event of default, expected monthly conversion amounts in equity and expected share price volatility. The following judgments, estimates and assumptions were made in relation to these input factors: The risk-free interest rate is based on the 12 12 2. 40 2 one The expected monthly conversion amounts are based on the expected conversion schedule and backed by the observed conversions in January March 2023 The expected share price volatility was based on an evaluation of historical Nasdaq share price volatilities for Sono Group’s shares, assuming that the historical volatility based on daily returns over a 12 may not As of balance sheet date, the contractual rights to extend the term or to early repay the convertible debentures were assumed not not not may 4.12.3 Impairment test for assets Sono Group is required to perform an impairment test on assets if there is a triggering event that indicates potential impairment. Sono Group considered the significant increase in interest rates during the second 2022 two The recoverable amounts of both CGUs have been determined from value in use calculations, accounting for different scenarios with attached probabilities, based on cash flow projections from approved plans and an estimated terminal value. The discount rate used for both CGUs is the Group’s weighted average cost of capital. The key assumptions, other than the cash flows, are the discount rate of 17.2%, the likelihood at the balance sheet date of raising funding to complete the Sion, and the growth rate beyond the projected cash flows of 3%. The recoverable amount for the Sion CGU is negative based on the value in use calculation and therefore the impairment that should be allocated to assets is kEUR 54,442. 36 not not not 41,182, Sion CGU pre-impairment Impairment allocation Sion CGU after impairment kEUR kEUR kEUR Intangible assets 170 (170 ) - Equipment and hardware 791 (791 ) - Construction in progress 38,473 (38,473 ) - Prepayments to contract manufacturer for property, plant and equipment 9,241 - 9,241 Right-of-use assets 1,748 (1,748 ) - Prepayments to contract manufacturer for development services 4,019 - 4,019 Total assets 54,442 (41,182 ) 13,260 The recoverable amount of the Solar CGU is greater than the net book value of the assets and therefore no Sensitivity analysis was performed on the key assumptions used to calculate the value in use for the Solar CGU, and it was concluded that the recoverable amount remains above the carrying value even under varying scenarios. Since the Sion CGU has a value in use of nil, no Post year end a decision was made to terminate the Sion and therefore the Sion CGU assets no not 9.7.1 4.12.4 Remuneration based on shares (CSOP) For equity-settled share-based payment transactions (see note 4.11 not may may not 9.3 4.12.5 Prepayments to contract manufacturer Prepayments have been made to the contract manufacturer during 2022. 4.12.6 Corona pandemic In 2020, 19 2022, 2020, 19 4.12.7 War in Ukraine In February 2022, 4.12.8 Sono Points Sono Motors had carried out several crowdfunding campaigns in which the Sion could be reserved against an advance payment received from customers of various amounts. With the reservation, the customer was entitled to the right to enter a contract for the purchase of the Sion. However, Sono Motors was not not not December 2020, December 15, 2020. three December 31, 2019) not no no According to current legal assessments, management concludes that Sono Points do not no 4.12.9 Recoverability of deferred tax assets in relation to loss carryforwards Tax losses represent start-up losses as a result of establishing Sono Motors’ business. The tax losses can be carried forward indefinitely and have no December 31, 2022, not 2021. December 31, 2022 not not

Note 4 - Significant Accounti_2

Note 4 - Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of detailed information about intangible assets [text block]	Website Software Useful life (years) 3 - 4 1 - 5
Disclosure of useful life about property, plant and equipment [text block]	Equipment / Hardware Useful life (years) 3 - 13
Disclosure of information for impairment loss recognised and allocation to various assets of the balance sheet [text block]	Sion CGU pre-impairment Impairment allocation Sion CGU after impairment kEUR kEUR kEUR Intangible assets 170 (170 ) - Equipment and hardware 791 (791 ) - Construction in progress 38,473 (38,473 ) - Prepayments to contract manufacturer for property, plant and equipment 9,241 - 9,241 Right-of-use assets 1,748 (1,748 ) - Prepayments to contract manufacturer for development services 4,019 - 4,019 Total assets 54,442 (41,182 ) 13,260

Note 5 - Segment Information (T

Note 5 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of entity's operating segments [text block]	2022 2021 kEUR kEUR Finland 291 898 Germany 1,400 3,990 Total 1,691 4,888

Note 6 - Disclosures to the C_2

Note 6 - Disclosures to the Consolidated Statements of Income or Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of revenue and cost of goods sold [text block]	2022 2021 2020 kEUR kEUR kEUR Revenue 229 16 - Cost of goods sold (392 ) (58 ) -
Disclosure of research and development expense [text block]	2022 2021 2020 kEUR kEUR kEUR Development cost of prototypes 93,117 27,632 8,234 Personnel expenses 21,363 11,340 21,652 thereof related to the CSOP and ESOP (IFRS 2) 231 1,137 17,723 Impairment 41,182 - - Software fees and subscriptions 977 506 91 Professional services 363 352 267 Depreciation and amortization 632 284 171 Other 845 495 54 Total 158,479 40,609 30,469
Disclosures of selling and distribution expenses explanatory [text block]	2022 2021 2020 kEUR kEUR kEUR Personnel expenses 1,778 1,764 8,490 thereof related to the CSOP and ESOP (IFRS 2) 21 - 6,949 Professional services - 704 171 Advertising 1,266 365 84 Other 514 387 355 Total 3,558 3,220 9,100
Disclosure of general and administrative expense [text block]	2022 2021 2020 kEUR kEUR kEUR Professional services 7,730 7,030 4,830 Personnel expenses 6,001 4,574 9,148 thereof related to the CSOP and ESOP (IFRS 2) 711 761 7,488 Insurance 3,478 308 16 Impairment - 1,965 - Software fees and subscriptions 1,185 207 58 Bank charges 497 181 159 Other 1,132 829 193 Total 20,023 15,094 14,404
Disclosure of expenses by nature [text block]	2022 2021 2020 kEUR kEUR kEUR Personnel expenses 29,142 17,678 39,291 thereof related to ESOP and CSOP (IFRS 2) 963 1,898 32,160 Depreciation and amortization 815 574 384 Total 29,957 18,252 39,675
Disclosure of other operating income (expense) [text block]	2022 2021 2020 kEUR kEUR kEUR Other operating income 1,560 269 334 Income from currency revaluation 1,235 - - Income Renault ZOE - 47 240 Government grant 260 71 68 Miscellaneous income 65 151 26 Other operating expenses (718 ) (452 ) (349 ) Expenses from currency revaluation (560 ) (452 ) - Miscellaneous expense (158 ) - (349 ) Other operating income/(expenses) 842 (183 ) (15 )
Disclosure of interest and similar income (expense) [text block]	2022 2021 2020 kEUR kEUR kEUR Fair value changes convertible debentures (embedded derivatives) 645 - - Income from currency revaluation 354 - 2 Total 999 - 2 2022 2021 2020 kEUR kEUR kEUR Advanced payments received from customers interest (note 4.8) 1,646 1,497 1,360 Interest from financial liabilities measured at amortized cost 1,096 3,227 614 Amortization of deferred day-one losses from convertible debentures 456 - - Expense from currency revaluation (day-one losses) 37 - - Lease liabilities interest 86 57 39 Other - - 27 Total 3,321 4,781 2,040
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]	Dec 31, 2022 Dec. 31, 2021 Dec. 31, 2020 kEUR kEUR kEUR Deferred tax assets due to property, plant and equipment 15,975 - - due to current financial liabilities - 21 - due to tax loss carryforwards - 54 - due to advance payments received from customers 1,707 1,163 670 due to lease liabilities 868 1,015 646 due to other financial/non-financial assets - - - due to current provisions - 101 - due to current other non-financial assets - 29 - due to current/noncurrent other liabilities 159 14 - due to cash and cash deposits - 2 1 due to current other financial assets - 1 1 due to prepaid expenses 825 - 134 Deferred tax assets 19,534 2,400 1,452 Deferred tax liabilities due to other financial/non-financial assets 2,258 - - due to current financial liabilities 356 - - due to leases 261 995 639 due to trade payables 290 - - due to provisions 94 - - due to cash and cash deposits 365 47 - due to property, plant and equipment - 45 10 due to noncurrent other non-financial assets - 29 - due to other noncurrent financial liabilities - 22 112 Deferred tax liabilities 3,624 1,138 761 Non-recognition of deferred tax assets (15,910 ) (1,262 ) (691 ) Recognition of deferred tax assets 3,624 1,138 761 Deferred tax assets/liabilities, net - - -
Disclosure of deductible temporary differences for which no deferred tax assets is recognised [text block]	Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Property, plant and equipment 39,451 - Advance payments received from customers 4,215 1,928 Lease liabilities 2,144 1,681 Prepaid expenses 2,038 - Current provisions - 168 Other non-financial assets - 48 Current financial liabilities - 17 Current other liabilities 393 23 Cash and cash deposits - 3 Other financial assets - 19 Total 48,241 3,887 Potential tax benefit at a total tax rate of 32,98 % 15,910 1,282
Disclosure of unused tax losses for which no deferred tax assets recognized [text block]	Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Unused tax losses for which no deferred tax asset has been recognized (corporate tax) 252,124 111,950 Unused tax losses for which no deferred tax asset has been recognized (trade tax) 251,279 111,565 Potential tax benefit at a total tax rate of 32.98 % 83,011 36,858
Disclosure of reconciliation of income tax explantory [text block]	2022 2021 2020 kEUR kEUR kEUR Income (loss) before tax for the period (183,698 ) (63,935 ) (56,032 ) Expected income tax (income (-)/expense (+) at a tax rate of 32.98 % (60,584 ) (21,086 ) (18,479 ) Reconciliation: Changes in unrecognized tax losses 46,175 20,061 8,254 Changes in deferred taxes on timing differences 14,648 1,261 690 MCN* non-tax-deductible expenses - 753 - CSOP non-tax-deductible expenses 215 626 10,606 RSU* supervisory board non-tax-deductible expenses 160 - - ESOP non-tax-deductible expenses 102 - - Tax-deductible transaction costs (532 ) (937 ) (723 ) Convertible tax-deductible expenses (754 ) - - Non-tax-deductible expenses 33 37 9 Other (537 ) (715 ) (357 ) Effective income tax income for the period - - -

Note 7 - Balance Sheet Disclo_2

Note 7 - Balance Sheet Disclosures (Tables)	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of intangible assets [text block]	Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2022 45 222 267 Additions - 35 35 Balance as of Dec. 31, 2022 45 257 302 Accumulated amortization Balance as of Jan. 1, 2022 (38 ) (23 ) (61 ) Impairment (1 ) (169 ) (170 ) Amortization (6 ) (62 ) (68 ) Balance as of Dec. 31, 2022 (45 ) (254 ) (299 ) Carrying amount as of Jan. 1, 2022 7 199 206 Carrying amount as of Dec. 31, 2022 - 3 3 Website Software Total kEUR kEUR kEUR Historical cost Balance as of Jan. 1, 2021 43 - 43 Additions 2 222 224 Balance as of Dec. 31, 2021 45 222 267 Accumulated amortization Balance as of Jan. 1, 2021 (27 ) - (27 ) Amortization (11 ) (23 ) (34 ) Balance as of Dec. 31, 2021 (38 ) (23 ) (61 ) Carrying amount as of Jan. 1, 2021 16 - 16 Carrying amount as of Dec. 31, 2021 7 199 206
Disclosure of property, plant and equipment [text block]	Equipment / Hardware Construction in progress Total kEUR kEUR kEUR Acquisition or manufacturing costs Balance as of Jan. 1, 2022 1,048 705 1,753 Additions 667 38,064 38,731 Acquisition or manufacturing costs Dec. 31, 2022 1,715 38,769 40,484 Accumulated depreciation and impairment Balance as of Jan. 1, 2022 (269 ) - (269 ) Impairment (791 ) (38,473 ) (39,264 ) Depreciation (284 ) - (284 ) Balance as of Dec. 31, 2022 (1,344 ) (38,473 ) (39,817 ) Carrying amount Jan. 1, 2022 779 705 1,484 Carrying amount Dec. 31, 2022 371 296 667 Equipment / Hardware Construction in progress Total kEUR kEUR kEUR Acquisition or manufacturing costs Balance as of Jan. 1, 2021 281 1,965 2,246 Additions 546 926 1,472 Reclassifications 221 (221 ) - Impairment - (1,965 ) (1,965 ) Balance as of Dec. 31, 2021 1,048 705 1,753 Accumulated depreciation Balance as of Jan. 1, 2021 (144 ) - (144 ) Depreciation (125 ) - (125 ) Accumulated depreciation Dec. 31, 2021 (269 ) - (269 ) Carrying amount Jan. 1, 2021 137 1,965 2,102 Carrying amount Dec. 31, 2021 779 705 1,484
Disclosure of quantitative information about right-of-use assets [text block]	Buildings Cars and equipment Total kEUR kEUR kEUR Right-of-use assets on January 1, 2022 2,997 21 3,018 Additions to right-of-use assets - 8 8 Lease modifications (26 ) - (26 ) Impairment (1,742 ) (6 ) (1,748 ) Depreciation of right-of-use assets (451 ) (11 ) (462 ) Right-of-use assets on December 31, 2022 778 12 790 Interest expense on lease liabilities 83 3 86 Expense relating to short-term leases 125 4 129 Total cash outflow for leases 502 13 515 Buildings Cars and equipment Total kEUR kEUR kEUR Right-of-use assets on January 1, 2021 1,906 31 1,937 Additions to right-of-use assets 1,496 - 1,496 Depreciation of right-of-use assets (405 ) (10 ) (415 ) Right-of-use assets on December 31, 2021 2,997 21 3,018 Interest expense on lease liabilities 52 4 56 Expense relating to short-term leases - - - Total cash outflow for leases 423 12 435 Buildings Cars and equipment Total kEUR kEUR kEUR Right-of-use assets on January 1, 2020 2,211 24 2,235 Additions to right-of-use assets - 15 15 Depreciation of right-of-use assets (305 ) (8 ) (313 ) Right-of-use assets on December 31, 2020 1,906 31 1,937 Interest expense on lease liabilities 35 4 39 Expense relating to short-term leases - - - Total cash outflow for leases 311 12 323
Disclosure of financial assets [text block]	Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR PayPal reserve 395 6,000 Receivables from crowdfunding and deposits 162 169 Debtors creditors 463 26 Current trade receivables 24 20 Current receivables (affiliated companies) - 11 Other 90 7 Total 1,134 6,233 Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Prepayments to contract manufacturer for development services 4,019 - Prepayments to contract manufacturer for property, plant and equipment 9,241 - Prepayments for other development services - 494 Prepaid expenses 4,071 669 VAT and other taxes 6,739 2,069 Other 145 4 Total 24,215 3,236
Disclosure of cash and cash equivalents [text block]	Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Bank balances 29,352 132,947 Deposits 1,006 - Allowance for expected credit losses (1 ) (8 ) Total 30,357 132,939
Disclosure of advance payments received from customers [text block]	Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Current - advance payments received from customers 354 - Non-current - advance payments received from customers 49,288 44,756 49,642 44,756 Balance as of Jan.1, 2022 Additions Repayment Net interest Reclassification to current Balance as of Dec. 31, 2022 KEUR kEUR kEUR kEUR kEUR kEUR Advance payments received from customers 44,756 4,688 (1,448 ) 1,646 (354 ) 49,288 44,756 4,688 (1,448 ) 1,646 (354 ) 49,288 Balance as of Additions Repayment Net interest Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Advance payments received from customers 38,972 5,198 (912 ) 1,498 44,756 38,972 5,198 (912 ) 1,498 44,756
Disclosure of loans and participation rights [text block]	Nominal amounts Loan Loan Subordinated Mandatory convertible Convertible debentures** Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2021* 1,271 200 3,131 6,800 - 1,383 12,784 Addition - - - - - - - Accrued interest 50 - 174 - - 52 276 Repayment (36 ) (200 ) (805 ) - - (1,435 ) (2,475 ) Conversion to equity - - - (6,800 ) - - (6,800 ) Dec. 31, 2021 1,285 - 2,500 - - - 3,785 Addition - - - 29,485 - 29,485 Accrued interest 50 149 - 62 - 261 Repayment (16 ) (150 ) - - - (166 ) Effect of currency translation - - - - (327 ) (327 ) Conversion to equity - - - (234 ) - (234 ) Dec. 31, 2022 1,319 2,499 - 28,986 - 32,804 Carrying amounts Loan Loan Subordinated Mandatory convertible Convertible debentures* Participation Total kEUR kEUR kEUR kEUR kEUR kEUR kEUR Jan. 1, 2021 1,271 200 3,062 6,859 - 1,374 12,766 Initial recognition - - - - - - - Subsequent measurement 14 - 58 2,802 - 62 2,936 Derecognition - (200 ) (655 ) - - (1,436 ) (2,291 ) Conversion to equity - - - (9,661 ) - - (9,661 ) Dec. 31, 2021 1,285 - 2,465 - - - 3,750 Initial recognition - - - - 28,354 - 28,354 Subsequent measurement 49 - 159 - 697 - 905 Derecognition (16 ) - (149 ) - - - (165 ) Effect of currency translation - - - - (317 ) (317 ) Conversion to equity - - - - (286 ) - (286 ) Dec. 31, 2022 1,318 - 2,475 - 28,448 - 32,241
Disclosure of financial liabilities [text block]	Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Loans 2,459 3,718 Lease liabilities 2,190 2,635 Total 4,649 6,353 Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Loans 29,782 31 Lease liabilities 443 441 Total 30,225 472
Disclosure of trade and other payables [text block]	Dec. 31, 2022 Dec. 31, 2021* kEUR kEUR Trade payables 5,842 6,866 Other payables 5,815 1,001 Contract liabilities 42 - Total 11,699 7,867
Disclosure of other current liabilities [text block]	Dec. 31, 2022 Dec. 31, 2021* kEUR kEUR Accruals and deferrals 1,108 1,271 Employee tax liabilities (wage and church tax) 518 444 Tax liabilities (taxes and interest) 49 109 Current employee benefit liabilities (incl. social security) 142 383 Miscellaneous other liabilities 6 - Total 1,823 2,207
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	Balance as of Usage Reversals Additions Balance as of Jan. 1, 2022 Dec. 31, 2022 KEUR kEUR kEUR kEUR kEUR Other provisions 65 (65 ) - 118 118 Personnel provisions - - - 341 341 Financial statements 2,137 (2,137 ) - 2,017 2,017 Total 2,202 (2,202 ) - 2,476 2,476 Balance as of Usage Reversals Additions Balance as of Jan. 1, 2021 Dec. 31, 2021 KEUR kEUR kEUR kEUR kEUR Other provisions - - - 65 65 Personnel provisions - - - - - Financial statements 111 (111 ) - 2,137 2,137 Total 111 (111 ) - 2,202 2,202

Note 8 - Disclosure of Financ_2

Note 8 - Disclosure of Financial Instruments and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]	Total kEUR Opening loss allowance as of January 1, 2021 6 Additions recognized in profit or loss during the period 6 Utilization (2 ) Closing loss allowance as of December 31, 2021 10 Opening loss allowance as of January 1, 2022 10 Additions recognized in profit or loss during the period 2 Reversals recognized in profit or loss during the period (7 ) Closing loss allowance as of December 31, 2022 5
Disclosure of credit risk [text block]	Credit risk rating grade Gross carrying amount kEUR December 31, 2021 Risk class 1 139,273 December 31, 2022 Risk class 1 31,654
Disclosure of maturity analysis for non-derivative financial liabilities [text block]	Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 11,699 11,699 - - Loans* 32,241 31,642 2,636 - Lease liabilities 2,633 522 1,805 544 Total December 31, 2022 46,573 43,863 4,441 544 Carrying amount < 1 year 1 to 5 years >5 years kEUR kEUR kEUR kEUR Trade and other payables 7,867 7,867 - - Loans 3,749 186 4,134 - Lease liabilities 3,076 503 2,000 810 Total December 31, 2021 14,692 8,556 6,134 810
Disclosure of effect of changes in foreign exchange rates [text block]	December 31, 2022 December 31, 2021 kEUR kEUR Cash USD 16,465 26,877 Convertible debentures (all components) USD 28,448 - Trade payables CNY - 916 USD 549 127 SEK 128 12 GBP 267 2 CHF 15 - PLN - - 45,872 27,934 EUR appreciation by 10 % December 31, 2022 December 31, 2021 kEUR kEUR USD 1,139 (2,432 ) CNY - 83 SEK 12 1 GBP 24 - CHF 1 - PLN 0 - 1,176 (2,348 ) EUR depreciation by 10 % December 31, 2022 December 31, 2021 kEUR kEUR USD (1,392 ) 2,972 CNY - (102 ) SEK (14 ) (1 ) GBP (30 ) - CHF (2 ) - PLN (0 ) - (1,438 ) 2,869
Disclosure of detailed information about financial instruments [text block]	December 31, 2022 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Security deposits 156 AC 131 2 Other assets 2 AC n/a* n/a Current financial assets Other financial assets Paypal reserve 395 AC n/a* n/a Receivables from crowdfunding and deposits 162 AC n/a* n/a Debtor creditors 463 AC n/a* n/a Current trade receivables 24 AC n/a* n/a Current trade receivables (affiliated companies) - AC n/a* n/a Other 90 AC n/a* n/a Cash and cash equivalents 30,357 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans 2,459 FLAC 2,265 3 Lease liabilities 2,190 - - - Current financial liabilities Financial liabilities Loans 1,334 FLAC n/a* n/a Convertible debentures (host contracts) 26,146 FLAC 26,735 3 Convertible debentures (embedded derivatives) 5,575 FVTPL 5,575 3 Convertible debentures (deferred day-one losses) (3,273 ) - - Lease liabilities 443 - - - Trade Payables 5,842 FLAC n/a* n/a Other payables 5,815 FLAC n/a* n/a Contract liabilities 42 - - - December 31, 2021 kEUR carrying amount category fair value fair value Noncurrent financial assets Other financial assets Security deposits 91 AC 89 2 Current financial assets Other financial assets Paypal reserve 6,000 AC n/a* n/a Receivables from crowdfunding and deposits 169 AC n/a* n/a Debtor creditors 26 AC n/a* n/a Current trade receivables 20 AC n/a* n/a Current trade receivables (affiliated companies) 11 AC n/a* n/a Other 7 AC n/a* n/a Cash and cash equivalents 132,939 AC n/a* n/a Noncurrent financial liabilities Financial liabilities Loans and participation rights 3,718 FLAC 3,466 3 Lease liabilities 2,635 - - - Current financial liabilities Financial liabilities Loans and participation rights 31 FLAC n/a* n/a Lease liabilities 441 - - - Trade payables 6,866 FLAC n/a* n/a Other payables 1,001 FLAC n/a* n/a Dec. 31, 2022 Dec. 31, 2021 kEUR kEUR Financial assets measured at amortized cost (AC) 31,649 139,263 Financial liabilities measured at amortized cost (FLAC) 41,596 11,616 Financial liabilities measured at fair value through profit or loss (FVTPL) 5,575 -
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]	Description Fair value (in kEUR) Observable* /unobservable input factor Range of increase/ decrease of input factor Relationship of change in observable/unobservable input factor to fair value Effect of increase of input parameter (in kEUR) Effect of decrease of input parameter (in kEUR) Convertible debentures ((embedded) derivative) 5,575 Share price* +/- 10% +289 -199 Exchange rate USD/EUR* +/- 10% -507 +619 Risk-free interest rate* +/- 100 basis points +157 -161 Share price volatility +/- 10 percentage points +410 -392 Credit spread +/- 100 basis points +218 -222 Probability of default +/- 1 rating notch change -606 +556 Recovery rate in case of event of default + 10% +94 - (Partial) conversion in equity accelerated schedule/ decelerated schedule +165 -237
Disclosure of reconciliation of changes in fair value measurement, liabilities [text block]	2022 2021 kEUR kEUR Balance at beginning of year - - Additions (convertible debentures issued) 6,336 - Conversion in equity (capital and other reserves) (50 ) - Fair value changes presented in profit or loss (interest and similar income) (645 ) - Income from currency revaluation (interest and similar income) (66 ) - Balance at end of year 5,575 -
Disclosure of reconciliation of deferred losses [text block]	2022 2021 kEUR kEUR Balance at beginning of year - - Additions 3,766 - Expense from currency revaluation (37 ) - Amortization recognized in profit or loss during the period (456 ) - Balance at end of year 3,273 -
Disclosure of interest income (expense) [text block]	2022 2021 2020 kEUR kEUR kEUR Total interest expense for financial assets at amortized cost 287 156 43 Total interest expense for financial liabilities at amortized cost 1,096 319 560
Disclosure of gains (losses) on financial instruments [text block]	2022 2021 2020 kEUR kEUR kEUR Net (loss) for financial assets at amortized cost (282 ) (162 ) (49 ) Net (loss) for financial liabilities at amortized cost (808 ) (319 ) (560 ) Net gain for financial liabilities at FVTPL 711 2,802 59

Note 9 - Other Disclosures (Tab

Note 9 - Other Disclosures (Tables)	12 Months Ended
	Dec. 31, 2022
Statement Line Items [Line Items]
Disclosure of employee participation in share-based payment arrangements [text block]	Cash-settled program Equity-settled program Staff members 1 85 Managers - 3 1 88
Disclosure of share options granted [text block]	December 31, 2022 Number of options 1,805,100 Number of options exercised 242,123 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 652 Increase in equity (kEUR) 652 December 31, 2021 Number of options 1,805,100 Weighted average fair value at grant date (EUR) 19.26 Expense of the period (kEUR) 1,898 Increase in equity (kEUR) 1,898
Disclosure of number and weighted average exercise prices of share options [text block]	2022 2021 As of January 1 1,805,100 - Granted during the period - 1,805,100 Forfeited during the period - - Exercised during the period (242,123 ) - As of December 31 1,562,977 1,805,100 Weighted average remaining contractual life 2.9 years 3.9 years
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]	Input factor Weighted average share price (EUR) 22.01 Exercise price (EUR) 0.06 Expected volatility 75 % Option life (yrs.) 1.29 Expected dividends (EUR) 0.00 Risk-free interest rate (0.73 )% Lack of marketability discount 14.39 % December 31, 2022 Number of options 583,993 Weighted average fair value at reporting date (EUR) 0.86 Expense of the period (kEUR) 308 Increase in equity (kEUR) 308
Disclosure of employee stock option program entitlement status explanatory	Number of entitlements Entitlement for 2021 tranche 156 Entitlement for 2022 tranche 363 519
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]	December 31, 2022 Number of options 63,869 Weighted average fair value at measurement date (EUR) 13.34 Expense of the period (kEUR) 390 Increase in equity (kEUR) 390 December 31, 2021 Number of options 86,411 Weighted average fair value at measurement date (EUR) 14.74 Expense of the period (kEUR) 83 Increase in equity (kEUR) 83 December 31, 2022 Number of options 104,468 Weighted average fair value at measurement date (EUR) 0.92 Expense of the period (kEUR) 96 Increase in equity (kEUR) 96
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	2022 2021 As of January 1 86,411 - Granted during the period - 86,411 Forfeited during the period (22,542 ) - Exercised during the period - - As of December 31 63,869 86,411 The weighted average remaining contractual life 8.9 years 9.9 years
Earnings per share [text block]	2022 2021 2020 EUR EUR EUR From continuing operations attributable to the ordinary equity holders of the company (2.21 ) (1.07 ) (0.97 ) (2.21 ) (1.07 ) (0.97 )
Disclosure of related party [text block]	2022 2021 2020 kEUR kEUR kEUR Short-term employee benefits 921 1,317 558 Share-based payments 1,138 1,898 5,829 Total compensation 2,059 3,215 6,387
Description of other related party transactions [text block]	2022 2021 2020 kEUR kEUR kEUR Expenses for marketing activities 107 - - Expenses for employee events 1 - - Total expenses 108 - -
Disclosure of transactions between related parties [text block]	2022 2021 2020 kEUR kEUR kEUR Loans from key management personnel (subordinated crowdfunding loan II) 2 2 2 Loans from other related parties - - 199 2 2 201 Advance payments received from key management personnel* 49 47 52 Total 51 49 253
Disclosure of reconciliation of liabilities arising from financing activities [text block]	Jan. 1, Cash Non-cash changes Dec. 31, EIR method Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans 3,749 28,425 931 - (864 ) 32,241 Lease liabilities 3,076 (429 ) - - (14 ) 2,633 Total 6,825 27,996 931 - (878 ) 34,874 Jan. 1, Cash Non-cash changes Dec. 31, EIR method Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans 12,765 (2,187 ) 30 - (6,859 ) 3,749 Lease liabilities 1,958 (378 ) - 1,496 - 3,076 Total 14,723 (2,565 ) 30 1,496 (6,859 ) 6,825 Jan. 1, Cash Non-cash changes Dec. 31, EIR Additions Other kEUR kEUR kEUR kEUR kEUR kEUR Financial liabilities* Loans and participation rights 6,250 8,330 482 (650 ) (1,648 ) 12,765 Lease liabilities 2,228 (282 ) - 12 - 1,958 Total 8,478 8,049 482 (638 ) (1,648 ) 14,723

Note 4 - Significant Accounti_3

Note 4 - Significant Accounting Policies (Details Textual) $ / shares in Units, € in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($) $ / shares	Dec. 08, 2022 EUR (€)	Dec. 07, 2022 EUR (€)	Dec. 07, 2022 USD ($)	Dec. 31, 2021 EUR (€)	[1]	Dec. 31, 2020 EUR (€)	Dec. 31, 2019 EUR (€)
Statement Line Items [Line Items]
Percentage of taxable income subject to corporate income and trade tax	40%	40%
Accumulated net loss	€ 330,778
Total equity	€ (43,513)					€ 83,439		€ (5,026)	€ (18,568)
Special Community Campaign Fund Raising Goal			€ 105,000
Convertible debentures, default risk, percent, over 40 year average period	13.50%	13.50%
Convertible debentures, default probability, percent, over one day period	0.057%	0.057%
Discount rate used in current measurement of fair value less costs of disposal	17.20%	17.20%
Growth rate used to extrapolate cash flow projections	3%	3%
Founders profit participation rights									64.07%
Sion CGU [member]
Statement Line Items [Line Items]
Recoverable amount of asset or cash-generating unit	€ 54,442
Assets after impairment	13,260
Impairment loss	41,182
Solar CGU [member]
Statement Line Items [Line Items]
Assets after impairment	13,260
Impairment loss	41,182
Yorkville Advisors Global LP [member]
Statement Line Items [Line Items]
Notional amount				€ 29,485	$ 31.1
Convertible debentures [member]
Statement Line Items [Line Items]
Notional amount	€ 29,485	$ 31.1
Total borrowings | $		$ 31.1
Conversion of debt, conversion price (in dollars per share) | $ / shares		$ 1.75
Conversion of debt, conversion price, percentage of minimum daily volume-weighted average price	96.50%	96.50%
Share price benchmark for monthly conversion of debt (in dollars per share) | $ / shares		$ 0.15
Convertible debt, minimum conversion amount per month | $		$ 2.5
Monthly convertible principal limit, maximum percentage of monthly trading volume	20%	20%
Monthly convertible principal limit, benchmark | $		$ 5
Convertible debentures [member] | Yorkville [member]
Statement Line Items [Line Items]
Percentage of shares outstanding, maximum limit	4.99%	4.99%
Top of range [member]
Statement Line Items [Line Items]
Percentage of annual taxable income	60%	60%
Tax income offset against tax loss carry forwards	€ 1,000
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 4 - Significant Accounti_4

Note 4 - Significant Accounting Policies - Intangible Assets Useful Life (Details)	12 Months Ended
	Dec. 31, 2022
Website [member] | Bottom of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	3 years
Website [member] | Top of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	4 years
Software [member] | Bottom of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	1 year
Software [member] | Top of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	5 years

Note 4 - Significant Accounti_5

Note 4 - Significant Accounting Policies - Property, Plant and Equipment (Details) - Equipment or hardware [member]	12 Months Ended
	Dec. 31, 2022
Bottom of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	3 years
Top of range [member]
Statement Line Items [Line Items]
Useful life (years) (Year)	13 years

Note 4 - Significant Accounti_6

Note 4 - Significant Accounting Policies - Impairment Loss and Allocation to Various Assets (Details) - Sion CGU [member] € in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€)
Statement Line Items [Line Items]
Assets before impairment	€ 54,442
Impairment allocation	(41,182)
Assets after impairment	13,260
Intangible assets other than goodwill [member]
Statement Line Items [Line Items]
Assets before impairment	170
Impairment allocation	(170)
Assets after impairment	0
Equipment and hardware [member]
Statement Line Items [Line Items]
Assets before impairment	791
Impairment allocation	(791)
Assets after impairment	0
Construction in progress [member]
Statement Line Items [Line Items]
Assets before impairment	38,473
Impairment allocation	(38,473)
Assets after impairment	0
Prepayments to contract manufacturer for property, plant and equipment [member]
Statement Line Items [Line Items]
Assets before impairment	9,241
Impairment allocation	0
Assets after impairment	9,241
Right-of-use assets [member]
Statement Line Items [Line Items]
Assets before impairment	1,748
Impairment allocation	(1,748)
Assets after impairment	0
Prepayments to contract manufacturer for development services [member]
Statement Line Items [Line Items]
Assets before impairment	4,019
Impairment allocation	0
Assets after impairment	€ 4,019

Note 5 - Segment Information (D

Note 5 - Segment Information (Details Textual) € in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Statement Line Items [Line Items]
Number of operating segment	1
Total revenue	€ 229	€ 16	€ 0
Integration of solar technology [member] | Germany 1 [member]
Statement Line Items [Line Items]
Total revenue	35	2
Integration of solar technology [member] | Switzerland [member]
Statement Line Items [Line Items]
Total revenue	22
Integration of solar technology [member] | Sweden [member]
Statement Line Items [Line Items]
Total revenue	51
Integration of solar technology [member] | France [member]
Statement Line Items [Line Items]
Total revenue	€ 65	€ 0

Note 5 - Segment Information -

Note 5 - Segment Information - Schedule of Noncurrent Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Noncurrent assets	€ 1,691	€ 4,888	[1]
FINLAND
Statement Line Items [Line Items]
Noncurrent assets	291	898
GERMANY
Statement Line Items [Line Items]
Noncurrent assets	€ 1,400	€ 3,990
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 6 - Disclosures to the C_3

Note 6 - Disclosures to the Consolidated Statements of Income or Loss (Details Textual) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Trade receivables	€ 24	€ 20	€ 0
Total contract liabilities	42	0	0
Transaction price allocated to remaining performance obligations	116	42	0
Impairment loss recognised in profit or loss, property, plant and equipment	39,264	1,965	0
Maximum advance payments from customers		4,000
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	645	0	0
Tax income (expense)	0	0	0
Deferred tax expense (income)	0	18	0
Deferred tax assets	19,534	2,400	€ 1,452
Current deferred tax assets	948	314
Current deferred tax liabilities	3,363	47
Tax effect of transaction cost	532	937
Deferred tax assets on transaction costs recognized in equity	0	18
Property, plant and equipment 1 [member]
Statement Line Items [Line Items]
Deferred tax assets	15,975
Unused tax losses [member]
Statement Line Items [Line Items]
Deferred tax assets	0	54
Advance payment for assets intended for the development of prototypes [member]
Statement Line Items [Line Items]
Impairment loss recognised in profit or loss, property, plant and equipment		€ 1,965
Sion CGU [member]
Statement Line Items [Line Items]
Impairment loss recognised in profit or loss, property, plant and equipment	39,264
Impairment loss	41,182
Sion CGU [member] | Intangible assets other than goodwill [member]
Statement Line Items [Line Items]
Impairment loss	170
Sion CGU [member] | Right-of-use assets [member]
Statement Line Items [Line Items]
Impairment loss	€ 1,748

Note 6 - Disclosures to the C_4

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Revenue and Cost of Goods Sold (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Revenue	€ 229	€ 16	€ 0
Cost of goods sold	€ (392)	€ (58)	€ 0

Note 6 - Disclosures to the C_5

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Cost of Research and Development (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Development cost of prototypes	€ 93,117	€ 27,632	€ 8,234
Personnel expenses	21,363	11,340	21,652
Impairment	41,182	0	0
Software fees and subscriptions	977	506	91
Professional services	363	352	267
Depreciation and amortization	632	284	171
Other	845	495	54
Total	158,479	40,609	30,469
CSOP ESOP stock option program in research and development [Member]
Statement Line Items [Line Items]
Personnel expenses	€ 231	€ 1,137	€ 17,723

Note 6 - Disclosures to the C_6

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Selling and Distribution Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Personnel expenses	€ 1,778	€ 1,764	€ 8,490
Professional services	0	704	171
Advertising	1,266	365	84
Other	514	387	355
Total	3,558	3,220	9,100
CSOP ESOP expenses in personnel expenses in selling expenses [Member]
Statement Line Items [Line Items]
Personnel expenses	€ 21	€ 0	€ 6,949

Note 6 - Disclosures to the C_7

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - General and Administrative Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Professional services	€ 7,730	€ 7,030	€ 4,830
Personnel expenses	6,001	4,574	9,148
Insurance	3,478	308	16
Impairment	0	1,965	0
Software fees and subscriptions	1,185	207	58
Bank charges	497	181	159
Other	1,132	829	193
Total	20,023	15,094	14,404
CSOP ESOP expenses in general and administration expense [member]
Statement Line Items [Line Items]
Personnel expenses	€ 711	€ 761	€ 7,488

Note 6 - Disclosures to the C_8

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Additional Information on Nature of Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Personnel expenses	€ 29,142	€ 17,678	€ 39,291
Depreciation and amortization	815	574	384
Total	29,957	18,252	39,675
Conversion stock option program (CSOP) and employee stock option program (ESOP) [member]
Statement Line Items [Line Items]
Personnel expenses	€ 963	€ 1,898	€ 32,160

Note 6 - Disclosures to the C_9

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Other Operating Income (Expenses) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Other operating income	€ 1,560	€ 269	€ 334
Income from currency revaluation	1,235	0	0
Income Renault ZOE	0	47	240
Government grant	260	71	68
Miscellaneous income	65	151	26
Other operating expenses	(718)	(452)	(349)
Expenses from currency revaluation	(560)	(452)	0
Miscellaneous expense	(158)	0	(349)
Other operating income/(expenses)	€ 842	€ (183)	€ (15)

Note 6 - Disclosures to the _10

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Interest and Similar Income (Expense) (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Fair value changes convertible debentures (embedded derivatives)	€ 645	€ 0	€ 0
Income from currency revaluation	354	0	2
Total	999	0	2
Advanced payments received from customers interest (note 4.8)	1,646	1,497	1,360
Interest from financial liabilities measured at amortized cost	1,096	3,227	614
Amortization of deferred day-one losses from convertible debentures	456	0	0
Expense from currency revaluation (day-one losses)	37	0	0
Lease liabilities interest	86	57	39
Other	0	0	27
Total	€ 3,321	€ 4,781	€ 2,040

Note 6 - Disclosures to the Sta

Note 6 - Disclosures to the Statement of Income and Loss - Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Deferred tax assets	€ 19,534	€ 2,400	€ 1,452
Deferred tax liabilities	3,624	1,138	761
Non-recognition of deferred tax assets	(15,910)	(1,262)	(691)
Recognition of deferred tax assets	3,624	1,138	761
Deferred tax assets/liabilities, net	0	0	0
Property, plant and equipment [member]
Statement Line Items [Line Items]
Deferred tax assets	15,975	0	0
Deferred tax liabilities	0	45	10
Current financial liabilities [member]
Statement Line Items [Line Items]
Deferred tax assets	0	21	0
Deferred tax liabilities	356	0	0
Tax loss carryforwards [member]
Statement Line Items [Line Items]
Deferred tax assets	0	54	0
Advance payments received from customers [member]
Statement Line Items [Line Items]
Deferred tax assets	1,707	1,163	670
Lease liabilities [member]
Statement Line Items [Line Items]
Deferred tax assets	868	1,015	646
Other financial/ non-financial assets [member]
Statement Line Items [Line Items]
Deferred tax assets	0	0	0
Deferred tax liabilities	2,258	0	0
Current provisions [member]
Statement Line Items [Line Items]
Deferred tax assets	0	101	0
Current other non-financial assets [member]
Statement Line Items [Line Items]
Deferred tax assets	0	29	0
Current other liabilities [member]
Statement Line Items [Line Items]
Deferred tax assets	159	14	0
Cash and cash deposits [member]
Statement Line Items [Line Items]
Deferred tax assets	0	2	1
Deferred tax liabilities	365	47	0
Current other financial assets [member]
Statement Line Items [Line Items]
Deferred tax assets	0	1	1
Prepaid expenses [member]
Statement Line Items [Line Items]
Deferred tax assets	825	0	134
Leases [member]
Statement Line Items [Line Items]
Deferred tax liabilities	261	995	639
Trade payables [member]
Statement Line Items [Line Items]
Deferred tax liabilities	290	0	0
Provisions [member]
Statement Line Items [Line Items]
Deferred tax liabilities	94	0	0
Noncurrent other non-financial assets [member]
Statement Line Items [Line Items]
Deferred tax liabilities	0	29	0
Other noncurrent financial liabilities [member]
Statement Line Items [Line Items]
Deferred tax liabilities	€ 0	€ 22	€ 112

Note 6 - Disclosures to the S_2

Note 6 - Disclosures to the Statement of Income and Loss - Temporary Differences for which No Deferred Tax Assets Recognized (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	€ 48,241	€ 3,887
Potential tax benefit at a total tax rate of 32,98 %	15,910	1,282
Property, plant and equipment [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	39,451	0
Advances payments received from customers [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	4,215	1,928
Lease liabilites [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	2,144	1,681
Prepaid expenses [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	2,038	0
Current provisions [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	0	168
Other non-financial assets [member][
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	0	48
Current financial liabilities [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	0	17
Current other liabilities [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	393	23
Cash and cash deposits [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	0	3
Other financial assets [member]
Statement Line Items [Line Items]
Temporary differences for which no deferred tax assets is recognized	€ 0	€ 19

Note 6 - Disclosures to the _11

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Unused Tax Losses for which No Deferred Tax Assets Recognized (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Potential tax benefit at a total tax rate of 32.98 %	€ 83,011	€ 36,858
Corporate tax [member]
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset has been recognized	252,124	111,950
Trade tax [member]
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset has been recognized	€ 251,279	€ 111,565

Note 6 - Disclosures to the _12

Note 6 - Disclosures to the Consolidated Statements of Income or Loss - Reconciliation of Effective Income Tax (Details) - EUR (€) € in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Income (loss) before tax for the period		€ (183,698)	€ (63,935)	€ (56,032)
Expected income tax (income (-)/expense (+) at a tax rate of 32.98 %		(60,584)	(21,086)	(18,479)
Changes in unrecognized tax losses		46,175	20,061	8,254
Changes in deferred taxes on timing differences		14,648	1,261	690
MCN* non-tax-deductible expenses	[1]	0	753	0
CSOP non-tax-deductible expenses		215	626	10,606
RSU* supervisory board non-tax-deductible expenses	[1]	160	0	0
ESOP non-tax-deductible expenses		102	0	0
Tax-deductible transaction costs		(532)	(937)	(723)
Convertible tax-deductible expenses		(754)	0	0
Non-tax-deductible expenses		33	37	9
Other		(537)	(715)	(357)
Effective income tax income for the period		€ 0	€ 0	€ 0
[1]MCN (Mandatory Convertible Notes), RSU (Restricted Stock Units)

Note 7 - Balance Sheet Disclo_3

Note 7 - Balance Sheet Disclosures (Details Textual) € / shares in Units, $ / shares in Units, $ in Thousands											1 Months Ended						6 Months Ended	12 Months Ended					14 Months Ended
	Dec. 07, 2022 EUR (€) shares	Dec. 07, 2022 USD ($) shares	Jun. 13, 2022 EUR (€) shares	Jun. 13, 2022 USD ($) shares	May 11, 2022 EUR (€) shares	May 11, 2022 USD ($) shares	May 03, 2022 € / shares shares	Nov. 17, 2021 EUR (€) € / shares shares	Nov. 17, 2021 USD ($) shares	Nov. 08, 2021 € / shares shares	Aug. 31, 2023 EUR (€)	Dec. 31, 2022 EUR (€) shares	Dec. 31, 2022 USD ($)	Feb. 28, 2022 EUR (€)	Nov. 30, 2021 EUR (€) € / shares shares	Dec. 31, 2020 EUR (€) € / shares	Jun. 30, 2021 shares	Dec. 31, 2022 EUR (€) shares	Dec. 31, 2021 EUR (€) € / shares shares		Dec. 31, 2020 EUR (€) € / shares		Dec. 31, 2019	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 07, 2022 USD ($)	May 03, 2022 $ / shares	Nov. 30, 2019 EUR (€)
Statement Line Items [Line Items]
Amortisation, intangible assets other than goodwill																		€ 68,000	€ 34,000		€ 11,000
Depreciation and amortisation, research and development																		632,000	284,000		171,000
Advance payments for assets under construction												€ 16,348,000						16,348,000
Lease commitments for short-term leases												150,000						150,000	4,000
Expense relating to variable lease payments not included in measurement of lease liabilities																		27,000
Other non-current financial assets												158,000						158,000	91,000	[1]
Other current financial assets												1,134,000						1,134,000	6,233,000
Subscribed capital												€ 9,957,000						€ 9,957,000	8,735,000	[1]
Par value per share (in EUR per share) | € / shares										€ 0.06
Increase in number of shares outstanding, new issuances (in shares) | shares					10,930,000	10,930,000				25,468,644
Issue of equity					€ 39,346,000	$ 41,534															36,008,000	[2]
Share issue related cost					€ 842,000																2,192,000
Proceeds from issuing shares								€ 142,334,000	$ 160,425
Payments for share issue costs								2,825,000
Increase (decrease) through conversion of convertible instruments, equity																			9,661,000
Capital Authorised																			€ 25,200,000
Advances, percent cancellable												17%						17%	10%					17%
Advances, percent cancellable, year one												31%						31%	18%					31%
Advances, percent cancellable, year two												9%						9%	58%					9%
Advances, percent cancellable, year three												5%						5%	13%					5%
Advances, percent cancellable, year four												39%						39%	1%					39%
Convertible debentures, original nominal amount | $																								$ 31,100
Issue of convertible instruments																					0
Other non-current non-financial liabilities												€ 469,000						€ 469,000	€ 0	[1]
Total current provisions												2,476,000				€ 111,000		2,476,000	2,202,000	[1]	111,000
Claims incurred but not reported												14,200,000,000						14,200,000,000
Provision for claim for certain benefits																		287,000
Services [member]
Statement Line Items [Line Items]
Total current provisions												€ 2,017,000						€ 2,017,000	2,137,000
Mandatory convertible notes [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares															€ 0.06
Conversion of loans, number of shares issued (in shares) | shares															737,664
Total borrowings								9,661,000							€ 9,661,000	6,800,000					6,800,000
Total par value of shares converted from debt recognized in subscribed capital															€ 44,000
Loan 1 [member]
Statement Line Items [Line Items]
Total borrowings																			€ 1,225,000
Borrowings, interest rate																			4%
First loan 2 [member]
Statement Line Items [Line Items]
Total borrowings																			€ 185,000
Borrowings, interest rate																			4%
Second loan 2 [member]
Statement Line Items [Line Items]
Total borrowings																€ 185,000			€ 100,000		€ 185,000
Subordinated loans [member]
Statement Line Items [Line Items]
Borrowings, interest rate																6%					6%
Participation rights [member]
Statement Line Items [Line Items]
Total borrowings								€ 9,617,000																			€ 1,383,000
Borrowings, interest rate																											3.50%
Bonus payment at maturity																											0.52%
Number of cars used in calculation of bonus payment at maturity																											1,000
Convertible debentures [member]
Statement Line Items [Line Items]
Total borrowings | $																								$ 31,100
Borrowings, interest rate												4%						4%						4%
Notional amount												€ 29,485,000						€ 29,485,000						$ 31,100
Percentage of upon event of default or triggering event).												12%						12%						12%
Conversion of debt, conversion price (in dollars per share) | $ / shares																								$ 1.75
Conversion of debt, conversion price, percentage of minimum daily volume-weighted average price												96.50%						96.50%						96.50%
Conversion of debt, conversion price, floor price (in dollars per share) | $ / shares																								$ 0.15
Conversion of debt, maximum beneficially percentage												4.99%						4.99%						4.99%
Conversion of debt, minimum conversion amount | $																								$ 2,500
Monthly convertible principal limit, maximum percentage of monthly trading volume												20%						20%						20%
Monthly convertible principal limit, benchmark | $																								$ 5,000
Issue of convertible instruments												€ 234,000	$ 250
Convertible debentures [member] | Interest rate on accrued interest [member]
Statement Line Items [Line Items]
Borrowings, interest rate												12%						12%						12%
Convertible debentures [member] | Payment premium [member]
Statement Line Items [Line Items]
Borrowings, interest rate												6%						6%						6%
Yorkville [member]
Statement Line Items [Line Items]
Convertible debentures, original amount	€ 29,485,000																								$ 31,100
Conversion of loans, number of shares issued (in shares) | shares	275,968	275,968
Increase (decrease) through conversion of convertible instruments, equity	€ 234,000	$ 250
Increase (decrease) through conversion of convertible instruments, carrying amount, equity	€ 286,000
B. Riley Securities, Inc [member]
Statement Line Items [Line Items]
Issue of equity | $		$ 135,000
Two investors [member]
Statement Line Items [Line Items]
Increase in number of shares outstanding, new issuances (in shares) | shares																	68,136
Each investor [member]
Statement Line Items [Line Items]
Increase in number of shares outstanding, new issuances (in shares) | shares										0.71
Ordinary shares [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | (per share)							€ 0.06	€ 0.06											€ 0.06							$ 4
Increase in number of shares outstanding, new issuances (in shares) | shares							10,000,000	10,000,000	10,000,000
Number of shares authorised (in shares) | shares																			320,000,000
Shares issued, price per share (in EUR per share) | € / shares								€ 15
Increase in number of shares outstanding, conversion of convertible securities (in shares) | shares								737,664	737,664
Ordinary shares [member] | Berenberg [member]
Statement Line Items [Line Items]
Increase in number of shares outstanding, new issuances (in shares) | shares			8,748,433	8,748,433
Issuance of equity, period (Month)			24 months	24 months
Percentage of trading volume			20%	20%
Proceeds from issuing shares			€ 17,254,000	$ 17,460
Payments for share issue costs			€ 771,000
Ordinary shares [member] | Underwriters [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares								€ 0.06
Increase in number of shares outstanding, new issuances (in shares) | shares								1,500,000	1,500,000
Shares issued, price per share (in EUR per share) | € / shares								€ 13.95
High-voting shares [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares																			€ 1.5
Number of shares authorised (in shares) | shares																			4,000,000
Subscribed capital [member]
Statement Line Items [Line Items]
Total number of shares issued (in shares) | shares												93,946,073						93,946,073	73,577,641					93,946,073
Subscribed capital [member] | Ordinary shares [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares																€ 0.06			€ 0.06		€ 0.06
Subscribed capital [member] | High-voting shares [member]
Statement Line Items [Line Items]
Par value per share (in EUR per share) | € / shares																€ 1.5			€ 1.5		€ 1.5
Settlement of claim with former employee [member]
Statement Line Items [Line Items]
Provision settlement expense											€ 70,000
Bottom of range [member] | Subordinated loans [member]
Statement Line Items [Line Items]
Loan term (Year)																1 year
Bottom of range [member] | Participation rights [member]
Statement Line Items [Line Items]
Number of cars reserved																							2,000
Top of range [member] | Subordinated loans [member]
Statement Line Items [Line Items]
Loan term (Year)																4 years
Top of range [member] | Ordinary shares [member] | Berenberg [member]
Statement Line Items [Line Items]
Increase in number of shares outstanding, new issuances (in shares) | shares			150,000	150,000
Research and development [member]
Statement Line Items [Line Items]
Depreciation and amortisation, research and development																		€ 44,000	€ 22,000
Selling and distribution costs [member]
Statement Line Items [Line Items]
Depreciation and amortisation, selling and distributions expense																		6,000	4,000
General and administrative expenses [member]
Statement Line Items [Line Items]
Depreciation and amortisation, general and administrative																		€ 18,000	8,000
Buildings [member] | Bottom of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)																		4 years
Buildings [member] | Top of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)																		8 years
Vehicles [member] | Bottom of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)																		2 years
Vehicles [member] | Top of range [member]
Statement Line Items [Line Items]
Remaining lease terms (Year)																		3 years
PayPal reserve [member] | Paypal reserve released [member]
Statement Line Items [Line Items]
Reserve Released														€ 5,900,000
Other current financial assets														€ 395,000
Property, plant and equipment [member]
Statement Line Items [Line Items]
Prepayments												€ 9,241,000						€ 9,241,000	0
Development services [member]
Statement Line Items [Line Items]
Prepayments												4,019,000						4,019,000	0
Reclaimable VAT taxes [member]
Statement Line Items [Line Items]
VAT and other taxes												€ 3,098,000						€ 3,098,000	€ 0
[1]Certain amounts have been reclassified to conform to the 2022 presentation.[2]transaction costs of kEUR 2,192 were deducted from capital reserve

Note 7 - Balance Sheet Disclo_4

Note 7 - Balance Sheet Disclosures - Intangible Assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Statement Line Items [Line Items]
Balance as of Jan. 1	€ 267		€ 43
Additions	35		224
Balance as of Dec. 31	302		267		€ 43
Balance as of Jan. 1	(61)		(27)
Impairment	(170)		0		0
Amortization	(68)		(34)		(11)
Balance as of Dec. 31	(299)		(61)		(27)
Carrying Amount as of Jan. 1	206	[1]	16
Carrying Amount as of Dec. 31	3		206	[1]	16
Website [member]
Statement Line Items [Line Items]
Balance as of Jan. 1	45		43
Additions	0		2
Balance as of Dec. 31	45		45		43
Balance as of Jan. 1	(38)		(27)
Impairment	(1)
Amortization	(6)		(11)
Balance as of Dec. 31	(45)		(38)		(27)
Carrying Amount as of Jan. 1	7		16
Carrying Amount as of Dec. 31	0		7		16
Software [member]
Statement Line Items [Line Items]
Balance as of Jan. 1	222		0
Additions	35		222
Balance as of Dec. 31	257		222		0
Balance as of Jan. 1	(23)		0
Impairment	(169)
Amortization	(62)		(23)
Balance as of Dec. 31	(254)		(23)		0
Carrying Amount as of Jan. 1	199		0
Carrying Amount as of Dec. 31	€ 3		€ 199		€ 0
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 7 - Balance Sheet Disclo_5

Note 7 - Balance Sheet Disclosures - Property, Plant and Equipment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Statement Line Items [Line Items]
Acquisition or manufacturing costs Jan. 1	€ 1,753		€ 2,246
Additions	38,731		1,472
Acquisition or manufacturing costs Dec. 31	40,484		1,753		€ 2,246
Balance as of Jan. 1, 2022	(269)		(144)
Impairment	(39,264)		(1,965)		0
Depreciation	(284)		(125)		(61)
Balance as of Dec. 31, 2022	(39,817)		(269)		(144)
Carrying Amount Jan. 1	1,484	[1]	2,102
Carrying Amount Dec. 31	667		1,484	[1]	2,102
Reclassifications			0
Equipment and hardware [member]
Statement Line Items [Line Items]
Acquisition or manufacturing costs Jan. 1	1,048		281
Additions	667		546
Acquisition or manufacturing costs Dec. 31	1,715		1,048		281
Balance as of Jan. 1, 2022	(269)		(144)
Impairment	(791)		0
Depreciation	(284)		(125)
Balance as of Dec. 31, 2022	(1,344)		(269)		(144)
Carrying Amount Jan. 1	779		137
Carrying Amount Dec. 31	371		779		137
Reclassifications			221
Advance payments to technical equipment and machinery [member]
Statement Line Items [Line Items]
Acquisition or manufacturing costs Jan. 1	705		1,965
Additions	38,064		926
Acquisition or manufacturing costs Dec. 31	38,769		705		1,965
Balance as of Jan. 1, 2022	0		0
Impairment	(38,473)		(1,965)
Depreciation	0		0
Balance as of Dec. 31, 2022	(38,473)		0		0
Carrying Amount Jan. 1	705		1,965
Carrying Amount Dec. 31	€ 296		705		€ 1,965
Reclassifications			€ (221)
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 7 - Balance Sheet Disclo_6

Note 7 - Balance Sheet Disclosures - Right-of-use Assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Statement Line Items [Line Items]
Right-of-use assets on January 1, 2022	€ 3,018	[1]	€ 1,937		€ 2,235
Additions to right-of-use assets	8		1,496		15
Lease modifications	(26)
Impairment	(1,748)		0		0
Depreciation of right-of-use assets	(462)		(415)		(313)
Right-of-use assets on December 31, 2022	790		3,018	[1]	1,937
Interest expense on lease liabilities	86		56		39
Expense relating to short-term leases	129		0		0
Total cash outflow for leases	515		435		323
Buildings [member]
Statement Line Items [Line Items]
Right-of-use assets on January 1, 2022	2,997		1,906		2,211
Additions to right-of-use assets	0		1,496		0
Lease modifications	(26)
Impairment	(1,742)
Depreciation of right-of-use assets	(451)		(405)		(305)
Right-of-use assets on December 31, 2022	778		2,997		1,906
Interest expense on lease liabilities	83		52		35
Expense relating to short-term leases	125		0		0
Total cash outflow for leases	502		423		311
Cars [member]
Statement Line Items [Line Items]
Right-of-use assets on January 1, 2022	21		31		24
Additions to right-of-use assets	8		0		15
Lease modifications	0
Impairment	(6)
Depreciation of right-of-use assets	(11)		(10)		(8)
Right-of-use assets on December 31, 2022	12		21		31
Interest expense on lease liabilities	3		4		4
Expense relating to short-term leases	4		0		0
Total cash outflow for leases	€ 13		€ 12		€ 12
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 7 - Balance Sheet Disclo_7

Note 7 - Balance Sheet Disclosures - Financial Assets (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
PayPal reserve	€ 395	€ 6,000
Receivables from crowdfunding and deposits	162	169
Debtors creditors	463	26
Current trade receivables	24	20
Current receivables (affiliated companies)	0	11
Other	90	7
Total	1,134	6,233
Prepaid expenses	4,071	669
VAT and other taxes	6,739	2,069
Other	145	4
Total	24,215	3,236
Development services [member]
Statement Line Items [Line Items]
Prepayments	4,019	0
Property, plant and equipment [member]
Statement Line Items [Line Items]
Prepayments	9,241	0
Other developmental services [member]
Statement Line Items [Line Items]
Prepayments	€ 0	€ 494

Note 7 - Balance Sheet Disclo_8

Note 7 - Balance Sheet Disclosures - Cash and Cash Equivalent (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Bank balances	€ 29,352	€ 132,947
Deposits	1,006	0
Allowance for expected credit losses	(1)	(8)
Total	€ 30,357	€ 132,939	[1]	€ 43,264	€ 407
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 7 - Balance Sheet Disclo_9

Note 7 - Balance Sheet Disclosures - Advance Payments Received From Customers (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Current - advance payments received from customers	€ 354	€ 0	[1]
Non-current - advance payments received from customers	49,288	44,756	[1]
Advance payments received from customers	49,288	44,756
Balance as of Jan 1	44,756	38,972
Additions	4,688	5,198
Repayment	(1,448)	(912)
Net interest	1,646	1,498
Reclassification to current	(354)
Balance as of Dec 31	49,288	44,756
Repayment for advance payments received from customers [member]
Statement Line Items [Line Items]
Current - advance payments received from customers	354	0
Non-current - advance payments received from customers	49,288	44,756
Advance payments received from customers	49,642	44,756
Balance as of Jan 1	44,756
Balance as of Dec 31	€ 49,642	€ 44,756
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 7 - Balance Sheet Discl_10

Note 7 - Balance Sheet Disclosures - Changes in Loans and Participation Rights (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Balance at Jan 1	€ 3,785	€ 12,784
Addition	29,485	0
Accrued interest	261	276
Repayment	(166)	(2,475)
Conversion to equity	(234)	(6,800)
Effect of currency translation	(327)
Balance at Dec 31	32,804	3,785
Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	3,750	12,766
Conversion to equity	(286)	(9,661)
Effect of currency translation	(317)
Initial recognition	28,354	0
Subsequent measurement	905	2,936
Derecognition	(165)	(2,291)
Balance at Dec 31	32,241	3,750
Loan 1 [member]
Statement Line Items [Line Items]
Balance at Jan 1	1,285	1,271
Addition	0	0
Accrued interest	50	50
Repayment	(16)	(36)
Conversion to equity	0	0
Effect of currency translation	0
Balance at Dec 31	1,319	1,285
Loan 1 [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	1,285	1,271
Conversion to equity	0	0
Effect of currency translation	0
Initial recognition	0	0
Subsequent measurement	49	14
Derecognition	(16)	0
Balance at Dec 31	1,318	1,285
Loan 2 [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	200
Addition		0
Accrued interest		0
Repayment		(200)
Conversion to equity		0
Effect of currency translation	0
Balance at Dec 31		0
Loan 2 [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	200
Conversion to equity	0	0
Effect of currency translation	0
Initial recognition	0	0
Subsequent measurement	0	0
Derecognition	0	(200)
Balance at Dec 31	0	0
Subordinated loans [member]
Statement Line Items [Line Items]
Balance at Jan 1	2,500	3,131
Addition	0	0
Accrued interest	149	174
Repayment	(150)	(805)
Conversion to equity	0	0
Effect of currency translation	0
Balance at Dec 31	2,499	2,500
Subordinated loans [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	2,465	3,062
Conversion to equity	0	0
Effect of currency translation	0
Initial recognition	0	0
Subsequent measurement	159	58
Derecognition	(149)	(655)
Balance at Dec 31	2,475	2,465
Mandatory convertible notes [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	6,800
Addition	0	0
Accrued interest	0	0
Repayment	0	0
Conversion to equity	0	(6,800)
Effect of currency translation	0
Balance at Dec 31	0	0
Mandatory convertible notes [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	6,859
Conversion to equity	0	(9,661)
Effect of currency translation	0
Initial recognition	0	0
Subsequent measurement	0	2,802
Derecognition	0	0
Balance at Dec 31	0	0
Convertible debentures [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	0
Addition	29,485	0
Accrued interest	62	0
Repayment	0	0
Conversion to equity	(234)	0
Effect of currency translation	(327)
Balance at Dec 31	28,986	0
Convertible debentures [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	0
Conversion to equity	(286)	0
Effect of currency translation	(317)
Initial recognition	28,354	0
Subsequent measurement	697	0
Derecognition	0	0
Balance at Dec 31	28,448	0
Participation rights [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	1,383
Addition	0	0
Accrued interest	0	52
Repayment	0	(1,435)
Conversion to equity	0	0
Effect of currency translation
Balance at Dec 31	0	0
Participation rights [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance at Jan 1	0	1,374
Conversion to equity	0	0
Effect of currency translation
Initial recognition	0	0
Subsequent measurement	0	62
Derecognition	0	(1,436)
Balance at Dec 31	€ 0	€ 0

Note 7 - Balance Sheet Discl_11

Note 7 - Balance Sheet Disclosures - Financial Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Loans	€ 2,459	€ 3,718
Lease liabilities	2,190	2,635
Total	4,649	6,353	[1]
Loans	29,782	31
Lease liabilities	443	441
Total	€ 30,225	€ 472	[1]
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 7 - Balance Sheet Discl_12

Note 7 - Balance Sheet Disclosure - Trade and Other Payables (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Statement Line Items [Line Items]
Trade payables	€ 5,842	€ 6,866
Other payables	5,815	1,001
Contract liabilities	42	0		€ 0
Total	€ 11,699	€ 7,867	[1]
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 7 - Balance Sheet Discl_13

Note 7 - Balance Sheet Disclosure - Provisions and Contingent Liabilities - Current Other Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Accruals and deferrals	€ 1,108	€ 1,271
Employee tax liabilities (wage and church tax)	518	444
Tax liabilities (taxes and interest)	49	109
Current employee benefit liabilities (incl. social security)	142	383
Miscellaneous other liabilities	6	0
Total	€ 1,823	€ 2,207

Note 7 - Balance Sheet Discl_14

Note 7 - Balance Sheet Disclosure - Provisions and Contingent Liabilities (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021
Statement Line Items [Line Items]
Other provisions	€ 65		€ 0
Other provisions, Usage	(65)		0
Other provisions, Reversals	0		0
Other provisions, Additions	118		65
Other provisions, Balance at Dec 31	118		65
Personnel provisions	0		0
Personnel provisions	0		0
Personnel provisions, reversals	0		0
Personnel provisions	341		0
Personnel provisions	341		0
Financial statements, Balance at Jan 1	2,137		111
Financial statements, Usage	(2,137)		(111)
Financial statements, Reversals	0		0
Financial statements, Additions	2,017		2,137
Financial statements, Balance at Dec 31	2,017		2,137
Total	2,202	[1]	111
Usage	(2,202)		(111)
Reversals	0		0
Additions	2,476		2,202
Balance at Dec 31	€ 2,476		€ 2,202	[1]
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 8 - Disclosure of Financ_3

Note 8 - Disclosure of Financial Instruments and Risk Management (Details Textual) $ / shares in Units, € in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)		Dec. 31, 2020 EUR (€)	Dec. 31, 2022 USD ($) $ / shares	Dec. 08, 2022 EUR (€)	Dec. 31, 2019 EUR (€)
Statement Line Items [Line Items]
Special Community Campaign Fund Raising Goal						€ 105,000
Trade and other receivables denominated in foreign currency	€ 0
Total equity	(43,513)	€ 83,439	[1]	€ (5,026)			€ (18,568)
Interest rate risk [member]
Statement Line Items [Line Items]
Interest expense	€ 287	€ 156		€ 49
Currency risk [member]
Statement Line Items [Line Items]
Foreign exchange rate, hypothetical appreciation (depreciation)	10%
Convertible debentures [member]
Statement Line Items [Line Items]
Notional amount	€ 29,485				$ 31.1
Borrowings, interest rate	4%				4%
Simulated Share Price (in dollars per share) | $ / shares					$ 0.15
Recovery rate	0%				0%
Convertible debentures [member] | Interest rate in case of default [member]
Statement Line Items [Line Items]
Borrowings, interest rate	12%				12%
Convertible debentures [member] | Interest rate on accrued interest [member]
Statement Line Items [Line Items]
Borrowings, interest rate	12%				12%
Convertible debentures [member] | Payment premium [member]
Statement Line Items [Line Items]
Borrowings, interest rate	6%				6%
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 8 - Disclosure of Financ_4

Note 8 - Disclosure of Financial Instruments and Risk Management - Other Current and Noncurrent Financial Assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Opening loss allowance as at January 1	€ 10	€ 6
Additions recognized in profit or loss during the period	2	6
Utilization		(2)
Closing loss allowance as at December 31	5	€ 10
Reversals recognized in profit or loss during the period	€ (7)

Note 8 - Disclosure of Financ_5

Note 8 - Disclosure of Financial Instruments and Risk Management - Credit Risk Rating Grades (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Credit risk [member] | Risk Class 1 [member]
Statement Line Items [Line Items]
Gross carrying amount	€ 31,654	€ 139,273

Note 8 - Disclosure of Financ_6

Note 8 - Disclosure of Financial Instruments and Risk Management - Financial Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Trade and other payables	€ 11,699	€ 7,867
Loans*	32,241	3,749
Lease liabilities	2,633	3,076
Total December 31, 2022	46,573	14,692
Not later than one year [member]
Statement Line Items [Line Items]
Trade and other payables	11,699	7,867
Loans*	31,642	186
Lease liabilities	522	503
Total December 31, 2022	43,863	8,556
Later than one year and not later than five years [member]
Statement Line Items [Line Items]
Trade and other payables	0	0
Loans*	2,636	4,134
Lease liabilities	1,805	2,000
Total December 31, 2022	4,441	6,134
Later than five years [member]
Statement Line Items [Line Items]
Trade and other payables	0	0
Loans*	0	0
Lease liabilities	544	810
Total December 31, 2022	€ 544	€ 810

Note 8 - Disclosure of Financ_7

Note 8 - Disclosure of Financial Instruments and Risk Management - Currency Risk (Details) - Currency risk [member] - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
USD	€ 16,465	€ 26,877
USD	28,448	0
CNY	0	916
SEK	128	12
GBP	267	2
CHF	15	0
PLN	0	0
Liabilities denominated in foreign currencies	45,872	27,934
Loans 1 [member]
Statement Line Items [Line Items]
USD	549	127
Hypothetical depreciation rate [member]
Statement Line Items [Line Items]
CHF	(2)	0
PLN	0	0
Consolidated profit before taxes and equity denominated in foreign currency	(1,438)	2,869
Hypothetical appreciation rate [member]
Statement Line Items [Line Items]
USD	1,139	(2,432)
CNY	0	83
SEK	12	1
GBP	24	0
CHF	1	0
PLN	0	0
Consolidated profit before taxes and equity denominated in foreign currency	1,176	(2,348)
Hypothetical depreciation rate [member]
Statement Line Items [Line Items]
USD	(1,392)	2,972
CNY	0	(102)
SEK	(14)	(1)
GBP	€ (30)	€ 0

Note 8 - Disclosure of Financ_8

Note 8 - Disclosure of Financial Instruments and Risk Management - Financial Assets and Liabilities (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Financial liabilities	€ 4,649	€ 6,353	[1]
Current financial liabilities	30,225	472	[1]
Financial assets measured at amortized cost (AC)	31,649	139,263
Financial liabilities measured at amortized cost (FLAC)	41,596	11,616
Financial liabilities measured at fair value through profit or loss (FVTPL)	5,575	0
Security deposits [member]
Statement Line Items [Line Items]
Noncurrent financial assets	156	91
Security deposits [member] | Level 2 of fair value hierarchy [member]
Statement Line Items [Line Items]
financial assets, fair value	131	89
Other financial assets [member]
Statement Line Items [Line Items]
Noncurrent financial assets	2
PayPal reserve [member]
Statement Line Items [Line Items]
Current financial assets	395	6,000
Receivables from crowdfunding and deposits [member]
Statement Line Items [Line Items]
Current financial assets	162	169
Debtor creditors [member]
Statement Line Items [Line Items]
Current financial assets	463	26
Trade receivables [member]
Statement Line Items [Line Items]
Current financial assets	24	20
Trade receivable, affiliated company [member]
Statement Line Items [Line Items]
Current financial assets	0	11
Other [member]
Statement Line Items [Line Items]
Current financial assets	90	7
Cash and cash equivalents 1 [member]
Statement Line Items [Line Items]
Current financial assets	30,357	132,939
Loan and participation rights, noncurrent [member]
Statement Line Items [Line Items]
Financial liabilities, fair value		3,718
Loan and participation rights, noncurrent [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value		3,466
Loans 1 [member]
Statement Line Items [Line Items]
Financial liabilities	2,459
Current financial liabilities	1,334
Loans 1 [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value	2,265
Lease liabilities, current [member]
Statement Line Items [Line Items]
Financial liabilities	2,190
Financial liabilities, fair value		2,635
Loan and participation rights, current [member]
Statement Line Items [Line Items]
Current financial liabilities		31
Lease liabilities, noncurrent [member]
Statement Line Items [Line Items]
Current financial liabilities	443	441
Convertible debentures (host contract) [member]
Statement Line Items [Line Items]
Current financial liabilities	26,146
Convertible debentures (host contract) [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value	26,735
Trade payables [member]
Statement Line Items [Line Items]
Current financial liabilities	5,842	6,866
Convertible debentures (embedded derivatives) [member]
Statement Line Items [Line Items]
Current financial liabilities	5,575
Convertible debentures (embedded derivatives) [member] | Level 3 of fair value hierarchy [member]
Statement Line Items [Line Items]
Financial liabilities, fair value	5,575
Other payables [member]
Statement Line Items [Line Items]
Current financial liabilities	5,815	€ 1,001
Convertible debentures, deferred day-one losses [member]
Statement Line Items [Line Items]
Current financial liabilities	(3,273)
Contract liabilities [member]
Statement Line Items [Line Items]
Current financial liabilities	€ 42
[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 8 - Disclosure of Financ_9

Note 8 - Disclosure of Financial Instruments and Risk Management - Quantitative Information About Significant Unobservable Inputs Used (Details) - Mandatory convertible notes [member] € in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€)
Statement Line Items [Line Items]
Fair value	€ 5,575
Share price [member]
Statement Line Items [Line Items]
Input	0.10
Share price [member] | Top of range [member]
Statement Line Items [Line Items]
Increase of input parameter	€ 289
Share price [member] | Bottom of range [member]
Statement Line Items [Line Items]
Decrease of input parameter	€ (199)
Exchange rate USD/EUR [member]
Statement Line Items [Line Items]
Input	0.10
Exchange rate USD/EUR [member] | Top of range [member]
Statement Line Items [Line Items]
Increase of input parameter	€ (507)
Exchange rate USD/EUR [member] | Bottom of range [member]
Statement Line Items [Line Items]
Decrease of input parameter	€ 619
Risk-free interest rate [member]
Statement Line Items [Line Items]
Input	0.0100
Risk-free interest rate [member] | Top of range [member]
Statement Line Items [Line Items]
Increase of input parameter	€ 157
Risk-free interest rate [member] | Bottom of range [member]
Statement Line Items [Line Items]
Decrease of input parameter	€ (161)
Share price volatility [member]
Statement Line Items [Line Items]
Input	0.10
Share price volatility [member] | Top of range [member]
Statement Line Items [Line Items]
Increase of input parameter	€ 410
Share price volatility [member] | Bottom of range [member]
Statement Line Items [Line Items]
Decrease of input parameter	€ (392)
Credit spread [member]
Statement Line Items [Line Items]
Input	0.0100
Credit spread [member] | Top of range [member]
Statement Line Items [Line Items]
Increase of input parameter	€ 218
Credit spread [member] | Bottom of range [member]
Statement Line Items [Line Items]
Decrease of input parameter	€ (222)
Probability of default [member]
Statement Line Items [Line Items]
Input	0.01
Probability of default [member] | Top of range [member]
Statement Line Items [Line Items]
Increase of input parameter	€ (606)
Probability of default [member] | Bottom of range [member]
Statement Line Items [Line Items]
Decrease of input parameter	€ 556
Recovery rate in case of default [member]
Statement Line Items [Line Items]
Input	0.10
Recovery rate in case of default [member] | Top of range [member]
Statement Line Items [Line Items]
Increase of input parameter	€ 94
(Partial) conversion in equity [member] | Accelerated schedule [member]
Statement Line Items [Line Items]
Increase of input parameter	165
(Partial) conversion in equity [member] | Decelerated schedule [member]
Statement Line Items [Line Items]
Decrease of input parameter	€ (237)

Note 8 - Disclosure of Finan_10

Note 8 - Disclosure of Financial Instruments and Risk Management - Changes in Level 3 Items (Details) - Level 3 of fair value hierarchy [member] - Convertible debentures (embedded derivatives) [member] - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Balance	€ 0	€ 0
Additions (convertible debentures issued)	6,336	0
Conversion in equity (capital and other reserves)	(50)	0
Fair value changes presented in profit or loss (interest and similar income)	(645)	0
Income from currency revaluation (interest and similar income)	(66)	0
Balance	€ 5,575	€ 0

Note 8 - Disclosure of Finan_11

Note 8 - Disclosure of Financial Instruments and Risk Management - Reconciliation of Deferred Losses (Details) - Level 3 of fair value hierarchy [member] - Convertible debentures, deferred day-one losses [member] - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Balance	€ 0	€ 0
Additions (convertible debentures issued)	3,766	0
Expense from currency revaluation	37	0
Amortization recognized in profit or loss during the period	(456)	0
Balance	€ 3,273	€ 0

Note 8 - Disclosure of Finan_12

Note 8 - Disclosure of Financial Instruments and Risk Management - Total Interest Income and Expenses (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Total interest expense for financial assets at amortized cost	€ 287	€ 156	€ 43
Total interest expense for financial liabilities at amortized cost	€ 1,096	€ 319	€ 560

Note 8 - Disclosure of Finan_13

Note 8 - Disclosure of Financial Instruments and Risk Management - Net Gains or Losses of Financial Instruments (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Net (loss) for financial assets at amortized cost	€ (282)	€ (162)	€ (49)
Net (loss) for financial liabilities at amortized cost	(808)	(319)	(560)
Net gain for financial liabilities at FVTPL	€ 711	€ 2,802	€ 59

Note 9 - Other Disclosures (Det

Note 9 - Other Disclosures (Details Textual) € / shares in Units, € in Thousands, $ in Thousands

1 Months Ended

3 Months Ended

4 Months Ended

11 Months Ended

12 Months Ended

May 19, 2023 EUR (€)

Feb. 28, 2023

Nov. 19, 2021 € / shares

Nov. 17, 2021

Feb. 28, 2023

Apr. 30, 2022

Mar. 31, 2023 EUR (€) shares

Mar. 31, 2023 USD ($) shares

May 15, 2023 EUR (€)

May 15, 2023 USD ($)

Nov. 30, 2023 EUR (€)

Dec. 30, 2023

Dec. 31, 2022 EUR (€) € / shares shares

Dec. 31, 2021 EUR (€) shares

Dec. 31, 2020 EUR (€) shares

Feb. 24, 2024

Dec. 01, 2023 EUR (€)

Nov. 30, 2023 USD ($)

May 15, 2023 USD ($)

Apr. 06, 2023

Jan. 01, 2022

Dec. 31, 2019 EUR (€)

Dec. 31, 2018

Statement Line Items [Line Items]

Post-employment benefit expense, defined contribution plans

€ 2,004

€ 1,047

€ 491

Income from government grants

€ 260

71

€ 68

Government grants, deferral period (Month)

18 months

Proceeds from government grants

€ 18

Share-based payment arrangements, exit event, percentage of shares or assets sold or transferred

95%

Vesting term after exit-event, share options granted (Year)

1 year

Expiration term after exit-event, share options granted (Year)

4 years

Number of share options outstanding in share-based payment arrangement at end of period

1,562,977

1,805,100

0

Exercise price, share options granted (in EUR per share) | € / shares

€ 0.06

Number of share options exercised in share-based payment arrangement

242,123

0

Weighted average exercise price of share options exercised in share-based payment arrangement (in EUR per share) | € / shares

€ 1.06

Number of share options granted in share-based payment arrangement

0

1,805,100

General and administrative expense

€ 20,023

€ 15,094

€ 14,404

Research and development expense

€ 158,479

€ 40,609

€ 30,469

Share price (in EUR per share) | € / shares

€ 0.92

Number of supervisory board members

5

Adjusted weighted average number of ordinary shares outstanding (in shares) | shares

83,055,318

59,836,824

57,684,220

Key management personnel compensation, share-based payment

€ 1,138

€ 1,898

€ 5,829

Debt to equity swap

€ 1,648

Total assets

57,470

€ 147,296

[1]

Tax loss carryforward, corporate income tax

252,124

Tax loss carryforwards, trade tax

€ 251,279

Number of share options forfeited in share-based payment arrangement

0

0

Increase (decrease) through conversion of convertible instruments, equity

€ 9,661

Repayment for advance payments received from customers [member]

Statement Line Items [Line Items]

Repayments of advance payments, cash value of reservations

€ 49,642

Repayments of advance payments, gross

52,927

Government grants [member]

Statement Line Items [Line Items]

Proceeds from government grants

469

Sion passenger car program [member]

Statement Line Items [Line Items]

Total assets

€ 13,260

Termination of employment [member]

Statement Line Items [Line Items]

Percentage of workforce terminated

60%

Restructuring and Related Cost, Number of Positions Eliminated

249

249

Announcement of plan to discontinue operation [member] | Sion passenger car program [member]

Statement Line Items [Line Items]

Percentage of workforce terminated

60%

60%

Restructuring and Related Cost, Number of Positions Eliminated

249

Cash flows from refunds from suppliers

€ 14,962

Other income

1,702

Announcement of plan to discontinue operation [member] | Sono Motors [Member]

Statement Line Items [Line Items]

Gain (loss) on termination of project

€ 18,000

One time bonus [member] | Repayment for advance payments received from customers [member]

Statement Line Items [Line Items]

Liabilities repayment percentage

5%

Proposed payment plan acceptance [member] | Repayment for advance payments received from customers [member]

Statement Line Items [Line Items]

Interest income (expense)

5,166

VAT Expense

8,451

Termination of employment, commencement of litigation [member]

Statement Line Items [Line Items]

Number of employees

9

Entering into significant commitments or contingent liabilities [member] | Yorkville [member]

Statement Line Items [Line Items]

Total borrowings

€ 18,625

€ 19,728

$ 21,565

$ 20,257

Borrowing, Maximum Amount Available

€ 9,000

Cash left-over

€ 2,000

Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

3,116

$ 3,365

Entering into significant commitments or contingent liabilities [member] | Yorkville embedded derivative [member]

Statement Line Items [Line Items]

Total borrowings

0

$ 0

Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

3,570

3,855

Sharebased compensation issuance [member]

Statement Line Items [Line Items]

Number of share options forfeited in share-based payment arrangement

36,631

Number of share options cancelled in share-based payment arrangement

78,351

Major ordinary share transactions [member] | Yorkville [member]

Statement Line Items [Line Items]

Conversion of loans, number of shares issued (in shares) | shares

14,625,800

14,625,800

Increase (decrease) through conversion of convertible instruments, equity

€ 10,099

$ 10,850

Major ordinary share transactions [member] | Yorkville accrued interest [member]

Statement Line Items [Line Items]

Increase (decrease) through conversion of convertible instruments, equity

€ 135

$ 145

Derecognition of securities [member] | Yorkville [member]

Statement Line Items [Line Items]

Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

€ 3,273

$ 3,504

Sono Motors Investment UG [member]

Statement Line Items [Line Items]

Total borrowings

€ 185

Borrowings, interest rate

4%

Bottom of range [member] | Entering into significant commitments or contingent liabilities [member] | Yorkville [member]

Statement Line Items [Line Items]

Borrowings, interest rate

4%

4%

Top of range [member] | Entering into significant commitments or contingent liabilities [member] | Yorkville [member]

Statement Line Items [Line Items]

Borrowings, interest rate

12%

12%

Equity-settled program [member]

Statement Line Items [Line Items]

Number of additional employees offered share based payment arrangement transfer

5

Number of additional employees, active, share based payment arrangement

1

Number of additional employees, former, share-based payment arrangement

4

Number of employees

88

88

Cash-settled program [member]

Statement Line Items [Line Items]

Number of employees

1

Liabilities from share-based payment transactions

€ 0

Share split replication, additional shares issued [member]

Statement Line Items [Line Items]

Number of instruments granted in share-based payment arrangement

0.71

Bonus shares issued upon exercise of stock option [member]

Statement Line Items [Line Items]

Number of instruments granted in share-based payment arrangement

0.71

0.71

Number of share options outstanding in share-based payment arrangement at end of period

2,672,691

3,086,721

Options with service conditions [member]

Statement Line Items [Line Items]

Vesting period, share options granted (Month)

36 months

Employee stock option program (ESOP) [member]

Statement Line Items [Line Items]

Number of share options outstanding in share-based payment arrangement at end of period

583,993

Number of share options granted as a percentage of annual gross salary

10%

General and administrative expense

€ 70

Selling and distribution expense

23

Research and development expense

€ 235

Employee stock option program (ESOP) [member] | Bottom of range [member]

Statement Line Items [Line Items]

Number of share options granted in share-based payment arrangement

5,000

Restricted stock units [member]

Statement Line Items [Line Items]

Exercise price, share options granted (in EUR per share) | € / shares

€ 0

€ 0

Vesting, number of installments, other equity instruments

4

Vesting period, other equity instruments (Year)

4 years

12 months

Key management personnel compensation, share-based payment

€ 486

€ 0

€ 0

Conversion stock option program (CSOP) [member]

Statement Line Items [Line Items]

Number of share options outstanding in share-based payment arrangement at end of period

1,805,100

1,805,100

Key management personnel compensation, share-based payment

€ 652

€ 1,898

€ 5,829

Share options1 [member] | Sharebased compensation issuance [member]

Statement Line Items [Line Items]

Increase in income from forfeiture of share-based awards

€ 239

[1]Certain amounts have been reclassified to conform to the 2022 presentation.

Note 9 - Other Disclosures - Sh

Note 9 - Other Disclosures - Share-based Employee Participation Program (Details)	Dec. 31, 2022	Dec. 31, 2020
Cash-settled program [member]
Statement Line Items [Line Items]
Number of employees	1
Cash-settled program [member] | Staff members [member]
Statement Line Items [Line Items]
Number of employees	1
Cash-settled program [member] | Managers [member]
Statement Line Items [Line Items]
Number of employees	0
Equity-settled program [member]
Statement Line Items [Line Items]
Number of employees	88	88
Equity-settled program [member] | Staff members [member]
Statement Line Items [Line Items]
Number of employees	85
Equity-settled program [member] | Managers [member]
Statement Line Items [Line Items]
Number of employees	3

Note 9 - Other Disclosures - Op

Note 9 - Other Disclosures - Options Granted (Details) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€) € / shares	Dec. 31, 2021 EUR (€) € / shares	Dec. 31, 2020 EUR (€)	Jan. 01, 2022
Statement Line Items [Line Items]
Number of options	1,562,977	1,805,100	0
Number of share options exercised in share-based payment arrangement	242,123	0
Weighted average fair value at grant date (EUR) (in EUR per share) | € / shares	€ 19.26	€ 19.26
Increase in equity (kEUR)	€ 1,447	€ 1,981	€ 32,160
Number of share options outstanding in share-based payment arrangement at end of period	1,562,977	1,805,100	0
Conversion stock option program (CSOP) [member]
Statement Line Items [Line Items]
Number of options		1,805,100		1,805,100
Number of share options outstanding in share-based payment arrangement at end of period		1,805,100		1,805,100
Share options1 [member]
Statement Line Items [Line Items]
Expense of the period (kEUR)	€ 652	€ 1,898
Increase in equity (kEUR)	€ 652	€ 1,898

Note 9 - Other Disclosures - Nu

Note 9 - Other Disclosures - Number and Movement in Share Options (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
Balance	1,805,100	0
Granted during the period	0	1,805,100
Forfeited during the period	0	0
Exercised during the period	(242,123)	0
Balance	1,562,977	1,805,100
Weighted average remaining contractual life (Year)	2 years 10 months 24 days	3 years 10 months 24 days

Note 9 - Other Disclosures - Fa

Note 9 - Other Disclosures - Fair Value of the Share Options (Details) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€) € / shares	Dec. 31, 2021 EUR (€) € / shares	Dec. 31, 2020 EUR (€)
Statement Line Items [Line Items]
Weighted average share price (EUR) (in EUR per share) | € / shares	€ 22.01
Exercise price, share options granted (in EUR per share) | € / shares	€ 0.06
Expected volatility	75%
Option life (yrs.)	1.29
Expected dividends (EUR) | €	€ 0
Risk-free interest rate	(0.73%)
Lack of marketability discount	14.39%
Number of share options outstanding in share-based payment arrangement at end of period	1,562,977	1,805,100	0
Weighted average fair value at grant date (EUR) (in EUR per share) | € / shares	€ 19.26	€ 19.26
Increase in equity (kEUR) | €	€ 1,447	€ 1,981	€ 32,160
Employee stock option program (ESOP) [member]
Statement Line Items [Line Items]
Number of share options outstanding in share-based payment arrangement at end of period	583,993
Weighted average fair value at grant date (EUR) (in EUR per share) | € / shares	€ 0.86
Expense of the period (kEUR) | €	€ 308
Increase in equity (kEUR) | €	€ 308

Note 9 - Other Disclosures - St

Note 9 - Other Disclosures - Staff members - ESOP (Details) - Employee stock option program (ESOP) [member]	Dec. 31, 2022
Statement Line Items [Line Items]
Entitlement for 2021 tranche	156
Entitlement for 2022 tranche	363
Number of employees, entitlement	519

Note 9 - Other Disclosures - RS

Note 9 - Other Disclosures - RSUs Granted (Details) € / shares in Units, € in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€) € / shares	Dec. 31, 2021 EUR (€) € / shares	Dec. 31, 2020 EUR (€)
Statement Line Items [Line Items]
Increase in equity (kEUR)	€ 1,447	€ 1,981	€ 32,160
Restricted stock units [member]
Statement Line Items [Line Items]
Number of options	63,869	86,411	0
Weighted average fair value at measurement date (EUR) (in EUR per share) | € / shares	€ 13.34	€ 14.74
Expense of the period (kEUR)	€ 390	€ 83
Increase in equity (kEUR)	€ 390	€ 83
Granted during the period	0	86,411
Restricted stock units bonus [member]
Statement Line Items [Line Items]
Weighted average fair value at measurement date (EUR) (in EUR per share) | € / shares	€ 0.92
Expense of the period (kEUR)	€ 96
Increase in equity (kEUR)	€ 96
Granted during the period	104,468

Note 9 - Other Disclosures - _2

Note 9 - Other Disclosures - Number and Movement in RSUs (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement Line Items [Line Items]
The weighted average remaining contractual life (Year)	2 years 10 months 24 days	3 years 10 months 24 days
Restricted stock units [member]
Statement Line Items [Line Items]
Balance	86,411	0
Granted during the period	0	86,411
Forfeited during the period	(22,542)	0
Exercised during the period	0	0
Balance	63,869	86,411
The weighted average remaining contractual life (Year)	8 years 10 months 24 days	9 years 10 months 24 days

Note 9 - Other Disclosures - Ea

Note 9 - Other Disclosures - Earnings Per Share (Details) - € / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
From continuing operations attributable to the ordinary equity holders of the company (in EUR per share)	€ (2.21)	€ (1.07)	€ (0.97)
Total basic earnings (loss) per share	€ (2.21)	€ (1.07)	€ (0.97)

Note 9 - Other Disclosures - Co

Note 9 - Other Disclosures - Compensation of Key Management Personnel (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Short-term employee benefits	€ 921	€ 1,317	€ 558
Share-based payments	1,138	1,898	5,829
Total compensation	€ 2,059	€ 3,215	€ 6,387

Note 9 - Other Disclosures - Ot

Note 9 - Other Disclosures - Other Related Party Transactions (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Total expenses	€ 108	€ 0	€ 0
Marketing Activities [Member]
Statement Line Items [Line Items]
Total expenses	107	0	0
Employee events [member]
Statement Line Items [Line Items]
Total expenses	€ 1	€ 0	€ 0

Note 9 - Other Disclosures - Lo

Note 9 - Other Disclosures - Loans and Advance Payments from Key Management Personnel and Other Related Parties (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Loans from key management personnel and other related parties	€ 2	€ 2	€ 201
Advance payments received from key management personnel*	49	47	52
Total	51	49	253
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Loans from key management personnel and other related parties	2	2	2
Other related parties [member]
Statement Line Items [Line Items]
Loans from key management personnel and other related parties	€ 0	€ 0	€ 199

Note 9 - Other Disclosures - Re

Note 9 - Other Disclosures - Reconciliation of Liabilities Arising From Financing Activities (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Balance at Jan 1	€ 6,825	€ 14,723	€ 8,478
Cash flows	27,996	(2,565)	8,049
EIR method	931	30	482
Non-cash changes, additions	0	1,496	(638)
Non-cash changes, other	(878)	(6,859)	(1,648)
Balance at Dec 31	34,874	6,825	14,723
Loan and participation rights, noncurrent [member]
Statement Line Items [Line Items]
Balance at Jan 1	3,749	12,765	6,250
Cash flows	28,425	(2,187)	8,330
EIR method	931	30	482
Non-cash changes, additions	0	0	(650)
Non-cash changes, other	(864)	(6,859)	(1,648)
Balance at Dec 31	32,241	3,749	12,765
Lease liabilities, noncurrent [member]
Statement Line Items [Line Items]
Balance at Jan 1	3,076	1,958	2,228
Cash flows	(429)	(378)	(282)
EIR method	0	0	0
Non-cash changes, additions	0	1,496	12
Non-cash changes, other	(14)	0	0
Balance at Dec 31	€ 2,633	€ 3,076	€ 1,958