Super Group (SGHC) 20-F 20 Apr 22 2021 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2021shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	Super Group (SGHC) Limited
Entity Central Index Key	0001878057
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	490,197,467
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Annual Report	true
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
ICFR Auditor Attestation Flag	false
Entity File Number	001-41253
Entity Incorporation, State or Country Code	Y7
Entity Address, Address Line One	Bordeaux Court, Les Echelons
Entity Address, City or Town	St. Peter Port
Entity Address, Postal Zip Code	GY1 1AR
Entity Address, Country	GG
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	BDO LLP
Auditor Firm ID	1295
Auditor Location	London, United Kingdom
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	850 Library Avenue #204
Entity Address, City or Town	Newark
Entity Address, Postal Zip Code	19711
Entity Address, State or Province	DE
Contact Personnel Name	Donald J. Puglisi
City Area Code	302
Local Phone Number	738-6680
Ordinary shares [member]
Document Information [Line Items]
Trading Symbol	SGHC
Title of 12(b) Security	Ordinary shares
Security Exchange Name	NYSE
Warrant [Member]
Document Information [Line Items]
Trading Symbol	SGHC WS
Title of 12(b) Security	Warrants
Security Exchange Name	NYSE

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss and Other Comprehensive Income - EUR (€)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statements [Line Items]
Revenue		€ 1,320,658,000	€ 908,019,000	€ 476,040,000
Direct and marketing expenses		(896,494,000)	(612,689,000)	(430,984,000)
Other operating income		8,042,000	0	0
General and administration expenses		(149,859,000)	(114,538,000)	(69,967,000)
Depreciation and amortization expense		(83,560,000)	(55,407,000)	(30,460,000)
Profit from operations		198,787,000	125,385,000	(55,371,000)
Finance income		1,312,000	257,000	158,000
Finance expense		(6,370,000)	(10,991,000)	(7,735,000)
Gain on derivative contracts		15,830,000	0	0
Gain on bargain purchase		16,349,000	34,995,000	45,331,000
Profit before taxation		225,908,000	149,646,000	(17,617,000)
Income tax expense/(benefit)		9,970,000	(429,000)	(333,000)
Profit for the year attributable to owners of the parent Other comprehensive (loss)/income Items that may be reclassified subsequently to profit or loss		235,878,000	149,217,000	(17,950,000)
Foreign currency translation		(816,000)	(388,000)	1,046,000
Other comprehensive (loss)/income for the year		(816,000)	(388,000)	1,046,000
Total comprehensive income for the year attributable to owners of the parent		€ 235,062,000	€ 148,829,000	€ (16,904,000)
Weighted average shares outstanding basic and diluted		55,497,173	54,415,374	53,863,810
Earnings per share basic and diluted		€ 4.25	€ 2.74	€ (0.33)
Super Group (SGHC) Limited
Statements [Line Items]
General and administration expenses	€ (1,427,970)
Profit from operations	(1,427,970)
Finance expense	(27)
Profit before taxation	(1,427,997)
Income tax expense/(benefit)	0
Profit for the year attributable to owners of the parent Other comprehensive (loss)/income Items that may be reclassified subsequently to profit or loss	(1,427,997)
Other comprehensive (loss)/income for the year	0
Total comprehensive income for the year attributable to owners of the parent	€ (1,427,997)
Weighted average shares outstanding basic and diluted	1
Earnings per share basic and diluted	€ (1,427,997)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - EUR (€)	Dec. 31, 2021	Dec. 31, 2020
Non-current assets
Intangible assets	€ 172,954,000	€ 198,794,000
Goodwill	25,023,000	18,843,000
Property, plant and equipment	12,498,000	4,643,000
Right-of-use assets	14,541,000	8,956,000
Deferred tax assets	24,108,000	13,734,000
Regulatory deposits	8,594,000	2,901,000
Loans receivable	25,516,000	39,804,000
Financial assets	1,686,000
Total Non-Current Assets	284,920,000	287,675,000
Current assets
Trade and other receivables	169,252,000	108,845,000
Income tax receivables	35,806,000	3,999,000
Restricted cash	60,296,000	12,093,000
Cash and cash equivalents	293,798,000	138,540,000
Total Current Assets	559,152,000	263,477,000
TOTAL ASSETS	844,072,000	551,152,000
Non-current liabilities
Lease liabilities	10,896,000	6,754,000
Deferred tax liability	9,248,000	9,211,000
Interest-bearing loans and borrowings	764,000	27,001,000
Total non-current liabilities	20,908,000	42,966,000
Current Liabilities
Lease liabilities	5,353,000	2,318,000
Deferred consideration	13,200,000	2,089,000
Interest-bearing loans and borrowings	3,008,000	183,722,000
Trade and other payables	147,353,000	143,309,000
Customer liabilities	51,959,000	43,709,000
Provisions	47,715,000	45,766,000
Income tax payables	40,524,000	16,399,000
Total Current Liabilities	309,112,000	437,312,000
TOTAL LIABILITIES	330,020,000	480,278,000
EQUITY
Issued capital	269,338,000	61,222,000
Foreign exchange reserve	(2,094,000)	(1,278,000)
Retained profit	246,808,000	10,930,000
EQUITY	514,052,000	70,874,000
TOTAL LIABILITIES AND SHARHOLDERS' EQUITY	844,072,000	€ 551,152,000
Super Group (SGHC) Limited
Non-current assets
Intangible assets	10,521,000
Total Non-Current Assets	10,521
Current assets
Trade and other receivables	47,128
Prepaid transaction costs	92,611
Total Current Assets	139,739
TOTAL ASSETS	150,260
Current Liabilities
Interest-bearing loans and borrowings	665,745
Trade and other payables	910,250
Bank overdrafts	2,262
Total Current Liabilities	1,578,257
TOTAL LIABILITIES	1,578,257
EQUITY
Issued capital	0
Retained profit	(1,427,997)
EQUITY	(1,427,997)
TOTAL LIABILITIES AND SHARHOLDERS' EQUITY	€ 150,260

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - EUR (€)	Total	Super Group (SGHC) Limited	Issued capital [Member]	Issued capital [Member]Super Group (SGHC) Limited	Foreign exchange reserve [Member]	Retained profit/ (accumulated deficit) [Member]	Retained profit/ (accumulated deficit) [Member]Super Group (SGHC) Limited
Beginning balance at Dec. 31, 2018	€ (57,272,000)		€ 55,001,000		€ (1,936,000)	€ (110,337,000)
Statements [Line Items]
Profit for the year	(17,950,000)					(17,950,000)
Other comprehensive income (loss) for the year	1,046,000				1,046,000
Total comprehensive income	(16,904,000)				1,046,000	(17,950,000)
Ending balance at Dec. 31, 2019	(74,176,000)		55,001,000		(890,000)	(128,287,000)
Statements [Line Items]
Profit for the year	149,217,000					149,217,000
Other comprehensive income (loss) for the year	(388,000)				(388,000)
Total comprehensive income	148,829,000				(388,000)	149,217,000
Dividends paid	(10,000,000)					(10,000,000)
Issue of share capital	6,221,000		6,221,000
Total transactions with owners	(3,779,000)		6,221,000			(10,000,000)
Ending balance at Dec. 31, 2020	70,874,000		61,222,000		(1,278,000)	10,930,000
Statements [Line Items]
Profit for the year	235,878,000					235,878,000
Other comprehensive income (loss) for the year	(816,000)				(816,000)
Total comprehensive income	235,062,000				(816,000)	235,878,000
Issue of share capital net of transaction costs	16,222,000		16,222,000
Shares issued to extinguish loans	202,625,000		202,625,000
Shares repurchased	(10,731,000)		(10,731,000)
Total transactions with owners	208,116,000		208,116,000
Ending balance at Dec. 31, 2021	514,052,000	€ (1,427,997)	269,338,000	€ 0	(2,094,000)	246,808,000	€ (1,427,997)
Beginning balance at Mar. 28, 2021		0		0			0
Statements [Line Items]
Profit for the year		(1,427,997)					(1,427,997)
Other comprehensive income (loss) for the year		0
Total comprehensive income		(1,427,997)					(1,427,997)
Issue of share capital		0
Ending balance at Dec. 31, 2021	€ 514,052,000	€ (1,427,997)	€ 269,338,000	€ 0	€ (2,094,000)	€ 246,808,000	€ (1,427,997)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Profit for the year		€ 235,878,000	€ 149,217,000	€ (17,950,000)
Add back:
Income tax expense		(9,970,000)	429,000	333,000
Loss on disposal of assets		2,184,000	88,000	203,000
Gain on derivative contracts		(15,830,000)	0	0
Depreciation of property, plant and equipment		3,155,000	2,206,000	1,358,000
Bad debt		2,608,000	0	0
Waiver of loans		(2,339,000)	0	0
Gain on bargain purchase		(16,349,000)	(34,995,000)	(45,331,000)
Amortization of right-of-use assets		2,841,000	2,010,000	1,703,000
Amortization of intangible assets		77,564,000	51,191,000	27,399,000
Increase in provisions		3,425,000	5,200,000	17,519,000
Finance income		(1,312,000)	(257,000)	(158,000)
Finance expense		5,861,000	10,991,000	7,735,000
Unrealized foreign currency gain		101,000	(2,036,000)	(130,000)
Changes in working capital:
Increase in trade and other receivables		(19,192,000)	(30,940,000)	(204,000)
(Decrease)/increase in trade and other payables		(36,970,000)	8,679,000	15,215,000
Increase/(decrease) in customer liabilities		6,251,000	5,304,000	(932,000)
Change in restricted cash		(7,336,000)	2,814,000	(2,238,000)
Decrease in provisions		(706,000)	(13,666,000)	(340,000)
Cash from operating activities		229,864,000	156,235,000	4,182,000
Corporation tax rebates received		12,718,000	0	0
Corporation tax paid		(32,729,000)	(4,910,000)	(591,000)
Net cash flows from operating activities		209,853,000	151,325,000	3,591,000
Cash flows from investing activities
Cash received in interest		981,000	257,000	158,000
Acquisition of intangible assets		(23,606,000)	(10,142,000)	(50,000)
Acquisition of property, plant and equipment		(3,147,000)	(1,973,000)	(3,349,000)
Acquisition of businesses, net of cash acquired		19,813,000	29,835,000	37,155,000
Cash used in financial assets		(1,686,000)	0	0
Restricted cash guarantee		(40,795,000)	0	0
Receipts from loans receivable		37,183,000	0	15,742,000
Issuance of Related Party Loans Receivable		(640,000)	0	0
Issuance of loans receivable		(570,000)	(23,863,000)	0
Proceeds from/(cash used) in regulatory deposits		(5,693,000)	48,000	(19,000)
Net cash flows from/(used in) from investing activities		(18,160,000)	(5,838,000)	49,637,000
Cash flows from/(used in) financing activities
Shares repurchased		(10,731,000)	0	0
Proceeds from shares issued net of transaction costs		3,072,000	6,221,000	0
Proceeds from interest-bearing loans and borrowings		0	7,142,000	14,610,000
Cash paid for deferred consideration		(4,050,000)	(66,027,000)	(20,284,000)
Repayment of interest-bearing loans and borrowings		(24,641,000)	(15,779,000)	0
Repayment of lease liabilities - interest		(532,000)	(707,000)	(484,000)
Repayment of lease liabilities - principal		(2,881,000)	(1,938,000)	(1,731,000)
Dividends paid		0	(10,000,000)	0
Net cash flows used in financing activities		(39,763,000)	(81,088,000)	(7,889,000)
Increase in cash and cash equivalents		151,930,000	64,399,000	45,339,000
Cash and cash equivalents at beginning of the year		138,540,000	74,365,000	26,679,000
Effects of exchange rate fluctuations on cash held		3,328,000	(224,000)	2,347,000
Cash and cash equivalents at end of the year	€ 293,798,000	293,798,000	€ 138,540,000	€ 74,365,000
Super Group (SGHC) Limited
Cash flows from operating activities
Profit for the year	(1,427,997)
Changes in working capital:
Increase in loans and borrowings from related party	665,745
Increase in trade and other receivables	(47,128)
(Decrease)/increase in trade and other payables	910,250
Net cash flows from operating activities	100,870
Cash flows from investing activities
Acquisition of intangible assets	(10,521)
Net cash flows from/(used in) from investing activities	(10,521)
Cash flows from/(used in) financing activities
Prepaid transaction costs	(92,611,000)
Net cash flows used in financing activities	(92,611)
Increase in cash and cash equivalents	(2,262)
Cash and cash equivalents at beginning of the year	0
Cash and cash equivalents at end of the year	€ (2,262)	€ (2,262)

General information and basis o

General information and basis of preparation	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
General information and basis of preparation		1 General information and basis of preparation General information SGHC Limited (‘SGHC’ or the ‘Company’) is a holding company primarily engaged, through its operating subsidiaries, in the business of online sports betting and casino games. The Company is a limited company incorporated under the Companies (Guernsey) Law, 2008 (the ‘Companies Law’) on July 06, 2020. The registered office is located at Kingsway House, Havilland Street, St Peter Port, Guernsey. SGHC and its subsidiaries (together ‘the Group’) operate a number of interactive gaming services under licenses granted by gaming authorities in various countries. SGHC is the ultimate holding company of the SGHC Group. These interactive gaming services consist mainly of casino games of chance and sports betting. The Group is focused on the delivery of a converged interactive gaming experience allowing its customers to interact with its games under several brands on a variety of platforms. The Group also licenses the Betway brand to companies external to the Group. The consolidated financial statements of the Group for the year ended December 31, 2021 were authorized for issue in accordance with a resolution of the Board of Directors on April 20 Corporate Reorganization The Company was incorporated in July 2020, with the designed purpose of becoming the ultimate parent company of Pindus, Fengari and Pelion, through a reorganization of entities with common ownership (the ‘Reorganization’), but not under common control. The Reorganization culminated on October 7, 2020 with SGHC acquiring the share capital of Pindus, Fengari and Pelion in a share-for-share Pindus, Fengari and Pelion, historically had a high degree of common ownership in which multiple shareholders had similar, but not identical, ownership interests in each of the entities. As part of the restructuring of the three entities, in the period from July 2019 to April 2020, shareholdings in each of the three separate entities were made consistent through the issuance of shares or the repurchase of shares for cash to the relevant shareholders (the ‘Reorganization Transactions’). As of April 2020, shareholdings in each of the three entities were identical. When the Company was formed in July 2020, its shareholders were also consistent with each of the three existing entities. Therefore, immediately prior to the Reorganization Transactions, the shareholder ownership percentages of the Company, Pindus, Fengari and Pelion were identical, and immediately after the Reorganization Transactions, the shareholdings held in the Company by each individual shareholder were also identical. The key dates in the Reorganization Transactions can be summarized as follows: • May 2018 - • July 2019 - • March 2020 - • April 2020 - • July 2020 - • October 2020 - share-for-share The Company performed an assessment and determined Pindus to be the predecessor entity to the Company. Further, the Company determined the culmination of the Reorganization on October 7, 2020 did not have economic substance. As such, in preparing the Company’s consolidated financial statements, the Company accounted for the Reorganization Transactions in a manner similar to a transaction between entities under common control combining Fengari and Pelion from the respective dates at which those two entities had a high degree of common ownership consistent with that of the Company using the ‘pooling of interests method’ of accounting. As such, Fengari and Pelion are included in the Group financial statements from their dates of incorporation in July 2019 and April 2020, respectively. In the Fengari, Pelion and SGHC share-for-share Basis of preparation These consolidated financial statements have been prepared in conformity with International Financial Reporting Standards (‘IFRS’) as issued by the International Accounting Standards Board (‘IASB’). The accounting principles set out below, unless stated otherwise, have been applied consistently for all periods presented in the consolidated financial statements. SGHC’s fiscal year ends December 31. All intercompany transactions are eliminated during the preparation of the consolidated financial statements. These financial statements are presented in Euros being the currency of the primary economic environment in which the Company operates. Foreign operations are included in accordance with the policies set out in note 2.11. The consolidated financial statements have been prepared on a historical cost basis, unless otherwise stated. All amounts presented are rounded to the nearest thousand except when otherwise indicated. Due to rounding, differences may arise when individual amounts or percentages are added together. F- 7
Parent [member]
Statements [Line Items]
General information and basis of preparation	1 General information and basis of preparation General information Super Group (SGHC) Limited (‘Super Group’ or the ‘Company’) is a holding company primarily engaged, through its operating subsidiaries, in the business of online sports betting and casino games. The Company is a limited company incorporated under the Companies (Guernsey) Law, 2008 (the ‘Companies Law’) on March 29, 2021. The registered office is located at Kingsway House, Havilland Street, St Peter Port, Guernsey. Super Group is a holding company that intended to list on the New York Stock Exchange as part of a merger pursuant to a Business Combination Agreement which completed on January 27, 2022 as denoted in note 11. This resulted in the Company becoming the ultimate holding company of SGHC Limited and its subsidiaries (together ‘the Group’). The Group operates a number of interactive gaming services under licenses granted by gaming authorities in various countries. These interactive gaming services consist mainly of casino games of chance and sports betting. The financial statements for the period ended December 31, 2021 were authorized for issue in accordance with a resolution of the Board of Directors on April 20, 2022. Basis of preparation These financial statements have been prepared in conformity with International Financial Reporting Standards (‘IFRS’) as issued by the International Accounting Standards Board (‘IASB’). The accounting principles set out below, unless stated otherwise, have been applied consistently for all periods presented in the financial statements. Super Group’s fiscal year ends December 31. These financial statements are presented in Euros being the currency of the primary economic environment in which the Company operates. The financial statements have been prepared on a historical cost basis, unless otherwise stated.

Accounting policies

Accounting policies	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Accounting policies		2 Accounting policies The following principal accounting policies have been used consistently in the preparation of these consolidated financial statements. 2.1 Going concern The accompanying consolidated financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis of presentation assumes that the Company will continue in operation for at least a period of one year after the date these financial statements are issued, and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The coronavirus pandemic (‘COVID-19’) On 24 February 2022, Russian troops invaded Ukraine creating uncertainty on the economic and global financial markets. Management has assessed that the exposure to these markets is marginal and the unrest to date has not had a significant negative impact to the Group’s liquidity and operations in these regions have ceased. Management is monitoring the potential impact of this unrest and have not identified any major operational challenges though the date of issuance of these financial statements. As part of the preparation of these consolidated financial statements, management has considered the impact of COVID-19 The Group has recognized net profit for the year ended of € 235.9 million for the year ended December 31, 2021 (2020: € 149.2 million), (2019: net loss after tax 2019 of € 17.9 million) and generated cash flows from operations for the year ended December 31, 2021 of € 209.4 million (2020: € 151.3 million). As of December 31, 2021 current assets exceeded current liabilities by € 250.0 million (2020: current liabilities exceed current assets by € 173.8 million), (2019: € 246.9 million). The Group has been in an accumulated profit position since the prior financial year and has sufficient cash and cash equivalents as at December 31, 2021 to meet its current obligations. After having reviewed in detail the current trading position, forecasts and prospects of the Group, and the terms of trade in operation with customers and suppliers, management is satisfied that the Group has sufficient resources available to continue in operational existence for the foreseeable future. Management have prepared cash flow forecasts that model the impact of a variety of scenarios and that under each scenario the Group has the ability to manage its committed expenditure to ensure that it has sufficient working capital to continue to meet its obligations as they fall due. Based on these factors, management has a reasonable expectation that the Group has and will have adequate resources to continue in operational existence for a period of at least 12 months from April 20, 2022 and therefore have prepared the Consolidated Financial Statements on a going concern basis. Furthermore, management has disclosed any events occurring after the Consolidated Statement of Financial Position date, including the closing of the SPAC transaction with Sports Entertainment Acquisition Corporation on January 27, 2022, which may affect the going concern of the Group in note 24 of the financial statements. 2.2 Recent accounting pronouncements Several amendments apply for the first time in 2021, but do not have a material impact on the consolidated financial statements of the Group. Standards issued not yet applied The following IFRSs have been issued but have not been applied in these financial statements. Their adoption is not expected to have a material effect on the Group’s consolidated financial statements. • Amendments to IAS 37: Onerous contracts - • Amendments to IAS 16: Property, Plant and Equipment: Proceeds before Intended Use (effective date January 1, 2022); • Amendments to IFRS 1, IFRS 9 and IAS 41: Annual Improvements to IFRS Standards 2018 - • Amendments to IFRS 3: Reference to the Conceptual Framework (effective date January 1, 2022); • Amendments to IAS 1 and IFRS Practice Statement 2: Classification of Liabilities as Current or Non-current • Amendments to IAS 8: Definition of Accounting Estimates (effective date January 1, 2023); • Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (effective date January 1, 2023); • IFRS 17 Insurance Contracts (effective date January 1, 2023); and • Amendments to IFRS 10 and IAS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (effective date to be confirmed). 2.3 Basis of Consolidation A subsidiary is an entity controlled by the Group. The Group controls an entity when it has power over the entity, it 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 over the entity. The Group’s consolidated financial statements include the accounts of the Company and its subsidiary undertakings. The Group re-assesses When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. A change in the ownership interest of a subsidiary, without loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it derecognizes the related assets (including goodwill), liabilities, non-controlling 2.4 Revenue recognition The Group generates revenue through income earned from online gaming activities, comprising online casino games and sports betting, as well as brand licensing agreements. All revenue is recognized net of the fair value of customer incentives and value-added Online casino and sports betting Revenues generated from online casino games and sports betting are classified as derivative financial instruments accounted for in accordance with IFRS 9, ‘Financial Instruments’. These derivatives are initially recognized at fair value, representing the amount staked by the customer adjusted for any customer incentives. They are subsequently remeasured when the outcome and the transaction price is known and the amount payable is confirmed, at which point the movement is recorded as a gain or loss in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. As such gains and losses arise from similar transactions, they are offset within net revenue. The Group recognizes revenue transactions at the fair value of the consideration received or receivable at the point the transactions are settled. Any open positions at period end are fair valued with the resulting gain or loss recorded in the Statement of Profit or Loss and Other Comprehensive Income. Customer liabilities related to these timing differences are accounted for as derivative financial instruments, further discussed in note 17. Sports betting and online casino revenue represents the net house win adjusted for the fair market value of gains and losses on open betting positions and certain customer incentives. Brand licensing agreements Revenue also includes brand licensing revenues generated by the provision of the Betway brand to other online gambling companies, which is accounted for in accordance with IFRS 15, ‘Revenue from Contracts with Customers,’ by applying the five step model. The transaction price for brand licensing contracts are composed of monthly licensing fees, monthly brand exploitation fees, and sports and e-sports e-sports year-to-year Brand licensing agreements allow the contracting partner to use the SGHC brands for the life of the contract in exchange for a fee which is billed and paid monthly. The agreements are a series of distinct services that are substantially the same and have the same pattern of transfer with the customer simultaneously receiving and consuming the benefits provided by the services. The revenue recognized by the Group on brand licensing agreements is allocated evenly on a monthly basis over the life of the contract in line with the delivery of the services and benefits. 2.5 Intangible assets Intangible assets are principally comprised of customer databases, brands, marketing and data analytics know-how, internally-generated Goodwill Goodwill acquired in business combinations is recognized as an intangible asset with any impairment in carrying value being charged to the Consolidated Statement of Profit and Loss and Other Comprehensive Income. Where the fair value of identifiable assets, liabilities and contingent liabilities exceed the fair value of consideration paid, the excess is credited in full to the Consolidated Statement of Profit and Loss and Other Comprehensive Income on the acquisition date. Impairment tests on goodwill and other intangible assets with indefinite useful economic lives are undertaken annually at October 31 (2020: December 31). Other non-financial Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows; its cash generating units (‘CGU’s’). Goodwill is allocated on initial recognition to each of the Group’s CGU’s that are expected to benefit from a business combination that gives rise to the goodwill. Intangible assets arising on acquisitions Intangible assets are recognized on business combinations if they are separable from the acquired entity or arise from other contractual/legal rights and are recorded initially at fair value at the date of acquisition. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques. Customer databases Customer databases represent the customer database acquired in business combinations. Brands Brands represent the brands acquired in business combinations. Licenses Licenses represent gaming and sports betting licenses that are a prerequisite for online casino or sport betting together with supplier and outsourcing contracts. Exclusive license rights Exclusive license rights represents sole and exclusive rights to operate products under license agreements. Marketing and data analytics know-how Marketing and data analytics know-how Acquired technology Acquired technology represents customer represents internally developed assets and other technology acquired in business combinations. Internally-generated software development costs Research costs are expensed as incurred, and development costs are only recognized as internally-generated • the completion of the intangible asset is technically feasible; • the Group has the intention to complete the intangible asset and to use or to sell it; • the intangible asset can be sold or used internally; • the intangible asset will generate future benefits in terms of new business opportunities, cost savings or economies of scale; • sufficient technical and financial resources are available to complete the development and to use or sell the intangible asset, and • expenditures can be measured reliably. Direct costs include not only the personnel expenses for the development team, but also the costs for external consultants and developers. Amortization Amortization is provided at rates calculated to write off the valuation of each asset over its expected useful life, as follows: Intangible Asset Useful economic life Customer databases 2-5 Brands Assessed separately for each asset, with lives ranging up to 20 years Marketing and data analytics know-how 4-5 Licenses 1-5 Exclusive license rights 3 years straight line Acquired technology 2-6 Internally-generated 2-5 The estimated useful lives and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. 2.6 Research and development costs Research and development costs that are not eligible for capitalization have been expensed in the period incurred totaling € 16.5 million for the year ended December 31, 2021 (2020: € 18.5 million), (2019: € 17.7 million ). These expenses are included in the ‘General and administrative expenses’ line item within the Consolidated Statement of Profit or Loss and Other Comprehensive Income. 2.7 Property, plant and equipment Property, plant and equipment is stated at historical cost less accumulated depreciation and any accumulated impairment losses. Property plant and equipment Useful economic life Leasehold improvements Over the life of the lease or the useful life of the asset, whichever is shorter Furniture and fittings 3-5 Office equipment 3- 5 Computer hardware and software 3-5 The gain or loss arising on the disposal or retirement of an asset is determined as the difference between the sale proceeds and the net carrying amount of the asset and is recorded as income or expense in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. 2.8 Taxes Current income tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Group operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation at each reporting date and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: • When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; and • in respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except: • When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit not taxable profit or loss; and • in respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed Deferred tax assets and 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 at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in Other Comprehensive Income (‘OCI’) or directly in equity. Tax benefits acquired as part of a business combination, but not satisfying the criteria for separate recognition at that date, are recognized subsequently if new information about facts and circumstances change. The adjustment is either treated as a reduction in goodwill (as long as it does not exceed goodwill) if it was recognized during the measurement period or recognized in profit or loss. The Group offsets deferred tax assets and deferred tax liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered. 2.9 Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition and are subsequently measured at amortized cost, fair value through OCI, or fair value through profit or loss. The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Group’s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient are measured at the transaction price determined under IFRS 15, ‘Revenue from Contracts with Customers’. For a financial asset to be classified and measured at amortized cost or fair value through other comprehensive income, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Group’s business model for managing financial assets refers to how it manages its financial assets to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortized cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows while financial assets classified and measured at fair value through OCI are held within a business model with the objective of both holding to collect contractual cash flows and selling. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in four categories: • Financial assets at amortized cost (debt instruments); • Financial assets at fair value through OCI with recycling cumulative gains and losses (debt instruments); • Financial assets designated at fair value through OCI with no recycling cumulative gains and losses (equity instruments); and • Financial assets at fair value through profit or loss. Financial assets at amortized cost Financial assets at amortized cost are subsequently measured using the effective interest rate (‘EIR’) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. The Group’s financial assets at amortized cost includes: • trade receivables and other receivables which include amounts due from payment service providers and customers under brand licenses; • loans receivable which include loans to shareholders; • regulatory deposits which are amounts held by the regulators or ring fenced as a result of regulatory requirements in the various jurisdictions in which the Group operates; and • restricted cash balances. For the purpose of the Statement of Cash Flows, cash and cash equivalents comprises of the cash at banks and on hand. Restricted cash represents cash held at banks by the Group but which is used as security for specific arrangements (such as cash held on the Consolidated Statement of Financial Position in designated client fund accounts where certain jurisdictions require the Group to do so), and to which the Group has restricted access. It includes funds held to cover monies owed to customers, as per the terms of the various licensed jurisdictions. Restricted cash balances are classified as other financial assets held at amortized cost and further classified as current or non-current Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized (i.e. removed from the Group’s Consolidated Statement of Financial Position) when: • the rights to receive cash flows from the asset have expired; • the Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass-through’ • the Group has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset; or • the Group has transferred substantially all the risks and rewards of the asset. Impairment of financial assets The Group recognizes an allowance for expected credit losses (‘ECLs’) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. There are three approaches to recognizing ECLs, the general, simplified or the purchased or originated credit-impaired • Trade and other receivables that do not contain a significant financing component as required under IFRS 9. • Trade receivables that result from transactions within the scope of IFRS 15 (i.e. trade receivables relating to brand licensing agreements). • The Group applies the low credit risk simplification approach to the following financial assets: • Loans receivable that do not contain a significant component as required under IFRS 9. • Restricted cash that meets the definition of a financial guarantee contract that is not accounted for at fair value through profit and loss under IFRS 9. The Group measures loss allowances for trade receivables based on the lifetime ECLs and only tracks changes in credit risk at each reporting date. The Group monitors trade and other receivables based on credit risk characteristics and aging of the receivables. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than a week overdue. The Group considers a financial asset to be in default if the borrower is unlikely to pay its obligations to the Group in full or the financial asset is more than a month overdue. Presentation of allowance for ECL in the Consolidated Statement of Financial Position The expected credit loss allowance for each type of financial asset (i.e. trade receivables) is deducted from the gross carrying amount of the assets (i.e. contra-asset). Financial assets with low risk The Group applies a low credit risk approach to loans receivable, regulatory deposits and cash and cash equivalents. The Group uses a 12-month Write-off Write-offs Financial liabilities Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. All financial liabilities are recognized initially at fair value and in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group’s financial liabilities include trade and other payables, interest bearing loans and borrowings and lease liabilities. Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: • Financial liabilities at fair value through profit or loss; and • Financial liabilities at amortized cost. Financial liabilities at amortized cost This is the category most relevant to the Group. After initial recognition, interest-bearing Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Derivative financial instruments Derivative financial instruments are initially recognized at fair value on the date on which a derivative financial instrument is entered into and subsequently remeasured at fair value and changes therein are generally recognized in profit or loss. Derivative financial instruments are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Amounts received from customers on sportsbook events that have not occurred by the Consolidated Statement of Financial Position date are derivative financial instruments and have been designated by the Group on initial recognition as financial liabilities at fair value through profit or loss and the resulting gains and losses from bets are included in revenue. Other financial instruments carried at fair value through profit and loss and Other comprehensive income (excluding those recognized in Revenue) All financial assets measured at fair value through profit and loss (FVTPL) and other comprehensive income (FVTOCI) are recorded at fair value, being their transaction price, in the Consolidated Statement of Financial Position. The Group has elected to designate certain financial assets held as equity instruments as financial instruments carried at fair value with changes in fair value recognized in the Consolidated Statement of Other Comprehensive Income. All other assets that meet the definition of a derivative are carried at fair value through profit and loss. When the transaction price of the instrument differs from the fair value at origination and the fair value is based on a valuation technique using only inputs observable in market transactions, the Group recognizes the difference between the transaction price and fair value in the Consolidated Statement of Profit or Loss and Other Comprehensive Income, referred to as a day 1 gains or losses. In those cases where fair value is based on valuation techniques for which some of the inputs are not observable, the difference between the transaction price and the fair value is deferred and is only recognized in profit or loss when the inputs become observable, or when the instrument is derecognized. Subsequently, if there are no day 1 gains or losses on initial recognition, financial assets at FVTPL are re-measured re-measurement Debt equity swaps When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, the Group measures them at the fair value of the equity instruments issued, unless that fair value cannot be reliably measured. The difference between the carrying amount of the financial liability (or part of a financial liability) extinguished, and the consideration paid, shall be recognized in profit or loss, in accordance with paragraph 3.3.3 of IFRS 9 Financial Instruments. The equity instruments issued shall be recognized initially and measured at the date the financial liability (or part of that liability) is extinguished. Refer to note 3 on fair value considerations. 2.10 Fair value measurement Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: • In the principal market for the asset or liability; or • In the absence of a principal market, in the most advantageous market for the asset or liability. All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorized within 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 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities. • Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable. • Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. If the inputs used to measure the fair value of an asset or a liability fall into different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. 2.11 Foreign currencies Transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates at the reporting date. Differences arising on settlement or translation of monetary items are recognized in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-monetary Non-monetary Group companies The Group’s consolidated financial statements are presented in Euros, which is also the parent company’s functional currency. For each entity, the Group determines the functional currency, and items included in the financial statements of each entity are measured using that functional currency. When translating the subsidiary’s respective functional currencies into the Group’s presentation currency, which is Euros, assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition are translated using the exchange rates at the reporting date. Income and expense items are translated using the average rates prevailing during the year. Equity is translated at historical exchange rates. All resulting foreign currency translation differences are recognized in other comprehensive income and accumulated in the foreign currency translation reserve. If a foreign operation is entirely disposed of or control is lost due to a partial disposal, the cumulative amount of the translation reserve relating to that foreign operation is reclassified to profit or loss and is part of the gain or loss on disposal. 2.12 Pension costs The Group makes contributions to defined contribution plans. Contributions are charged to the Consolidated Statement of Profit or Loss and Other Comprehensive Inc
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Statements [Line Items]
Accounting policies	2 Accounting policies The following principal accounting policies have been used consistently in the preparation of these financial statements. 2.1 Going concern The accompanying financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis of presentation assumes that the Company will continue in operation for at least a period of one year after the date these financial statements are issued, and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred a net loss over the period as it was incorporated in the current financial period with the intention to merge with other companies. As at the reporting date this transaction had not completed. The Company has recognized net loss of € 1.4 million for the period Ma rch rch After having reviewed in detail the current trading position, forecasts and prospects of the Company, and the terms of trade in operation with customers and suppliers, management is satisfied that the Company has sufficient resources available to continue in operational existence for the foreseeable future. Management have prepared cash flow forecasts that model the impact of a variety of scenarios and that under each scenario the Company has the ability to manage its committed expenditure to ensure that it has sufficient working capital to continue to meet its obligations as they fall due. Based on these factors, management has a reasonable expectation that the Company has and will have adequate resources to continue in operational existence for a period of at least 12 months from April 20, 2022 and therefore have prepared the financial statements on a going concern basis. Furthermore, management has disclosed any events occurring after the Statement of Financial Position date, including the closing of the SPAC transaction with Sports Entertainment Acquisition Corporation on January 27, 2022, which may affect the going concern of the Company in note 11 of the financial statements. 2.2 Recent accounting pronouncements Several amendments apply for the first time in 2021, but do not have a material impact on the financial statements of the Company. Standards issued not yet applied The following IFRSs have been issued but have not been applied in these financial statements. Their adoption is not expected to have a material effect on the Company’s financial statements. • Amendments to IFRS 1, IFRS 9 and IAS 41: Annual Improvements to IFRS Standards 2018 - • Amendments to IAS 1 and IFRS Practice Statement 2: Classification of Liabilities as Current or Non-current • Amendments to IAS 8: Definition of Accounting Estimates (effective date January 1, 2023). 2.3 Intangible assets Intangible assets are principally comprised of trademarks and are stated at cost less accumulated amortization and impairment. Trademarks Trademarks represent the costs incurred to register the Company’s trademark. Amortization Amortization is provided at rates calculated to write off the valuation, less estimated residual value, of each asset over its expected useful life, as follows: Intangible Asset Useful economic life Trademarks Assessed separately for each asset, with lives ranging up to 20 years The estimated useful lives and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. 2.4 Taxes Current income tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the Statement of Profit or Loss and Other Comprehensive Income. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation at each reporting date and establishes provisions where appropriate. Deferred taxation Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability in the consolidated statement of financial position differs from its tax base, except for differences arising in certain instances. Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilized. 2.5 Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition and are subsequently measured at amortized cost, fair value through OCI, and fair value through profit or loss. The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Company’s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Company has applied the practical expedient, the Company initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. For a financial asset to be classified and measured at amortized cost or fair value through other comprehensive income, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Company’s business model for managing financial assets refers to how it manages its financial assets to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortized cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows while financial assets classified and measured at fair value through OCI are held within a business model with the objective of both holding to collect contractual cash flows and selling. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in four categories: • Financial assets at amortized cost (debt instruments); • Financial assets at fair value through OCI with recycling cumulative gains and losses (debt instruments); • Financial assets designated at fair value through OCI with no recycling cumulative gains and losses (equity instruments); and • Financial assets at fair value through profit or loss. Financial assets at amortized cost Financial assets at amortized cost are subsequently measured using the effective interest rate (‘EIR’) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. The Company’s financial assets at amortized cost includes: • trade receivables and other receivables. For the purpose of the Statement of Cash Flows, cash and cash equivalents comprises of the cash at banks and on hand net of outstanding bank overdrafts as they are considered an integral part of the Company’s cash management. Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized (i.e. removed from the Company’s Statement of Financial Position) when: • the rights to receive cash flows from the asset have expired; • the Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass-through’ • the Company has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset; or • the Company has transferred substantially all the risks and rewards of the asset. Impairment of financial assets The Company recognizes an allowance for expected credit losses (‘ECLs’) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Company expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. There are three approaches to recognizing ECLs, the general, simplified or the purchased or originated credit-impaired Trade and other receivables that do not contain a significant financing component as required under IFRS 9. The Company measures loss allowances for trade receivables based on the lifetime ECLs and only tracks changes in credit risk at each reporting date. The Company monitors trade and other receivables based on credit risk characteristics and aging of the receivables. The Company assumes that the credit risk on a financial asset has increased significantly if it is more than a week overdue. The Company considers a financial asset to be in default if the borrower is unlikely to pay its obligations to the Company in full or the financial asset is more than a month overdue. Presentation of allowance for ECL in the Statement of Financial Position The expected credit loss allowance for each type of financial asset (i.e. trade receivables) is deducted from the gross carrying amount of the assets (i.e. contra-asset). Financial assets with low risk The Company applies a low credit risk approach to loans receivable, regulatory deposits and cash and cash equivalents. The Company uses a 12-month Write-off Write-offs Financial liabilities Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. All financial liabilities are recognized initially at fair value and in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Company’s financial liabilities include trade and other payables, interest bearing loans and borrowings. Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: • Financial liabilities at fair value through profit or loss; and • Financial liabilities at amortized cost. Financial liabilities at amortized cost This is the category most relevant to the Company. After initial recognition, interest-bearing Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the Statement of Profit or Loss and Other Comprehensive Income. 2.6 Foreign currencies Transactions and balances Transactions in foreign currencies are initially recorded by the Company at their respective functional currency spot rates at the date the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates at the reporting date. Differences arising on settlement or translation of monetary items are recognized in the Statement of Profit or Loss and Other Comprehensive Income. Non-monetary Non-monetary 2.7 Capital management The Company’s objectives, when managing capital, are to safeguard the Company’s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders, and to maintain an optimal capital structure in order to minimize the cost of capital. If financing is required, management will consider whether debt or equity financing is more appropriate and proceed accordingly. The capital employed by the Company is composed of equity attributable to the shareholders, as detailed in the Statement of Changes in Equity. 2.8 Segments The Company has not included segmental disclosures within the accompanying notes to the financial statements as no operating segments have been identified. The Company has one entity and limited transactions consisting of transaction and other administrative costs.

Critical accounting estimates a

Critical accounting estimates and judgments	12 Months Ended
	Dec. 31, 2021
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Critical accounting estimates and judgments	3 Critical accounting estimates and judgments The preparation of financial statements under IFRS requires the Group to make estimates and judgments that affect the application of policies and reported amounts. Estimates and judgments are continually evaluated along with other factors including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. Included below are the areas that management believe require estimates, judgments and assumptions which have the most significant effect on the amounts recognized in the financial statements. Critical judgments Internally-generated software development costs Costs relating to internally-generated software development costs are capitalized if the criteria for recognition as assets are met. The initial capitalization of costs is based on management’s judgment of technological feasibility including the following: • the intention to complete the intangible asset; • the ability to use the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate resources to complete the intangible asset; and • the ability to measure reliably the expenditure attributable to the intangible asset. In making this judgment, management considers the progress made in each development project and its latest forecasts for each project. Other expenditure not eligible for capitalization is charged to the Consolidated Statement of Profit or Loss and Other Comprehensive Income in the period in which the expenditure is incurred. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Consolidation of entities where the Group has potential voting rights (control) On January 11, 2021, SGHC entered into a call option over 100% of the outstanding shares of Raging River Trading (Pty) Ltd (‘Raging River’). SGHC exercised the option on April 8, 2021. The Group considered that it controlled Raging River even though it had no current shareholding or voting rights. SGHC Limited had a call option to purchase 100% of the shares in Raging River exercisable from the date the option was issued. Management applied judgement in determining that the option agreement is substantive. In making this judgement management assessed the key factors in IFRS 10 Consolidated Financial Statements and determined that SGHC had the ability to direct the relevant activities of Raging River when decisions about its relevant activities are being made. Therefore, management determined that it controlled Raging River and consolidated the entity from the option date. The same assessment was made concerning Verno Holdings Limited (‘Verno’) regarding the call option over 100% of the shares in Verno, however, when assessing the relevant facts and circumstances, management determined that SGHC does not control Verno as the option is not substantive. The Group signed purchase agreements for Haber Investments Limited (‘Haber’) and Red Interactive Limited (‘Red Interactive’) on April 7, The Group entered into purchase agreements for the acquisitions of Digital Gaming Corporation Limited (DGC) and BlueJay Limited (BlueJay) on April 7, Consideration transferred in the acquisition of Raging River Consideration transferred in a business combination is calculated as the sum of the acquisition date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to former owners of the acquiree and the equity interests issued by the acquirer. At the date SGHC entered into the option over Raging River, the present value of the exercise price of the option will form part of the consideration transferred. During the year, management issued additional shares in SGHC and dividends to the previous Raging River shareholders. Management applied judgement and determined that the additional shares issued, and the dividends are in substance linked transactions and the fair value of these items will form part of the consideration transferred in exchange for Raging River. Key accounting estimates Income taxes The Group operates in a number of international jurisdictions and as such is subject to a range of different income and other tax regimes with differing and potentially complex legislation. This requires the Group to make judgements on the basis of detailed tax analysis and recognize payables or provisions and disclose contingent liabilities as appropriate. Management evaluates uncertain positions where the tax judgment is subject to interpretation and remains to be agreed with the relevant tax authority. Provisions for uncertain income tax positions are made using judgment of the most likely tax expected to be paid or the expected value, based on a qualitative assessment of all relevant information. In assessing the appropriate provision for uncertain items, the Group considers progress made in discussions with tax authorities and expert advice on the likely outcome and recent developments in case law, legislation and guidance. Legal and regulatory Given the nature of the legal and regulatory landscape of the industry, from time to time the Group has received notices, communications and legal actions from a small number of regulatory authorities and other parties in respect of its activities. The Group has taken advice as to the manner in which it should respond and the likely outcomes of such matters. For any material ongoing and potential regulatory reviews and legal claims against the Group, an assessment is performed to consider whether an obligation or possible obligation exists and to determine the probability of any potential outflow to determine whether a claim results in the recognition of a provision or disclosure of a contingent liability. Refer to note 21 for provisions raised on uncertain legal or regulatory matters. Provisions and contingencies for indirect gaming taxes The Group may be subject to indirect taxation in the form of GST, VAT, withholding tax, duty or similar, and gaming taxes on transactions which the Group have treated as exempt from such taxes. Where the Group accounts for taxes on revenues in relevant jurisdictions, the method of calculation of such taxes as applied by the Group in determining the relevant tax payable may be challenged by revenue authorities. As such, revenue earned from players located in any particular jurisdiction may give rise to further taxes in that jurisdiction. The nature of the Group’s international operations can give rise to situations where customers can access to the Group’s websites from jurisdictions where the Group is not registered for indirect taxes, or where the indirect, gaming and or withholding tax treatment is uncertain. Where the Group considers that it is probable that indirect taxes or withholding taxes are payable to relevant tax authorities, provision is made for the Group’s best estimate of the tax payable, unless it cannot be reliably measured. Provisions were raised in 2021 relating to indirect and withholding taxes of € 1.9 million (2020: € 2.5 million) and those in relation to gaming taxes of € 1.5 million (2020: € 20.6 million) (see note 21). The Group regularly reviews the judgements made in order to assess the need for provisions and disclosures in its financial statements. To the extent that the final outcome of such matters differs to management’s assessment at any reporting dates, such differences may impact the financial results or contingent liabilities disclosed in the period in which such determination is made. Further details can be found in notes 21 and 22 to the financial statements. Fair value of acquired intangible assets Intangible assets are recognized on business combinations if they are separable from the acquired entity or arise from other contractual or legal rights and are recorded initially at fair value. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques. In applying these appropriate valuation techniques management makes estimates including estimates of future economic benefits, cash flows, and the appropriateness of discount rates or the estimated cost and time to create an equivalent intangible asset. Please refer to note 4 and note 11 where the respective acquired balances are included. Key assumptions made in connection with measurement of intangible assets relating to the acquisitions in the current year include: • the discount rates of between 19.0% and 31.0%; • the royalty rates of between 1.0% and 2.0%; • the estimated useful lives which range from 2.5 to 10 years; • the expected annual retention rates of existing customers for each of the next five year split by customer vintage; and • estimated cash flows and projected financial information where management considers historical performance and industry assessments among other sources before further applying its own experience and knowledge of the industry in making judgments and estimates. Fair value of consideration transferred In a business combination in which the acquirer and the acquiree (or its former owners) exchange equity interests or other forms of consideration, the Group determines acquisition-date fair value of the consideration transferred. The Group applied this guidance in the acquisition of Raging River. The Group estimated the fair value of the shares transferred using the appropriate third-party valuation of the shares and appropriate discount rates for the present value of the exercise price of the option and the dividends paid. Fair value of debt equity swaps When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, the Group measures them at the fair value of the equity instruments issued, unless that fair value cannot be reliably measured. The Group applied this guidance to the novation of loans to its shareholders on June 25, 2021. The Group determined the number of shares to be issue to extinguish the debt (refer to note 16.1) by dividing the value of the debt by the value of a share as per the SPAC transaction as per note 24. Impairment of goodwill and other intangible assets The Group is required to test, on an annual basis, whether intangible assets not yet in use and indefinite-life assets have suffered any impairment. The Group is required to test other intangibles if events or changes in circumstances indicate that their carrying amount may not be recoverable. The recoverable amount is determined by comparing the carrying amount of the indefinite-lived asset with its recoverable amount. To determine the recoverable amount management performs a valuation analysis based on the Fair Value Less Cost of Disposal (‘FVLCD’) in accordance with IAS 36, ‘Impairment of Assets.’ The use of this method requires the estimation of future cash flows and the choice of a discount rate in order to calculate the present value of the cash flows. Such estimates are based on management’s experience of the business, but actual outcomes may vary. More details including carrying values are included in note 11. Useful lives of intangible assets The Group acquired significant intangible assets in connection with acquisitions completed during the period ended December 31, 2021. Management has applied estimates in determining the useful lives for these acquired intangible assets using information regarding, among other things, details of the contractual terms, historical customer activity and attrition, forecasted cash flow information and market conditions and trends. Provision for expected credit losses The Group recognizes an allowance for expected credit losses (‘ECLs’) for all debt instruments not held at fair value through profit or loss. The Group measures loss allowances based on various factors such as credit risk characteristics, aging of receivables, and current and forward-looking information based on publicly available information affecting the ability of the debtors to settle the receivables. The assessment of the correlation between historical observed default rates, forecast economic conditions and ECLs is a critical estimate. The Group has provided a financial guarantee on a loan facility extended by Standard Bank to Digital Gaming Corporation (“DGC”) DGC for US $50 million. The Group has an option to acquire DGC conditional on DGC obtaining various regulatory approvals, as detailed in note 25. The Group extended the facility to DGC in order to facilitate DGC obtaining various licenses in the USA, thereby allowing the business to obtain access to various states in the USA when the option is exercised. The maximum credit risk exposure of the Group in the event of DGC failing to repay the loan is US $50 million which is set aside within restricted cash as required by the lender. During 2021, DGC went live in five states operating under the Betway brand, with sound revenue growth experienced in the early months. The Group considers the provision of the facility to advantageous to the future business and does not consider the guarantee to be a risk to the Group.

Loss from operations

Loss from operations	9 Months Ended
	Dec. 31, 2021
Parent [member]
Statements [Line Items]
Loss from operations	3 Loss from operations Loss from operations is derived at after charging the following: 2021 € SEC Listing Transaction Charges 1,332,175 Other administrative costs 95,795 1,427,970

Business combinations

Business combinations	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about business combination [abstract]
Business combinations	4 Business combinations Acquisitions in 2021 On January 11, 2021, SGHC entered into a call option over 100% of the outstanding shares of Raging River. SGHC exercised the option on April 8, 2021. SGHC concluded that the option and potential voting rights were substantive on the date of issuance in accordance with IFRS 10 Consolidated Financial Statements (‘IFRS 10’), resulting in the acquisition of Raging River on January 11, 2021. These rights were determined to be substantive based on management’s ability to direct the relevant activities of Raging River when decisions about its relevant activities are being made, refer to note 3. The consideration transferred for the acquisition of Raging River was € 17.2 million, which is the present value of the exercise price of the option (€ 2.1 million), fair value of the SGHC shares transferred (less any payment made by the previous Raging River shareholders) (€ 13.1 million), and good faith payment of dividends (€ 2 million) paid to the shareholders of Raging River. The acquisition was accounted for as a business combination in accordance with IFRS 3. Raging River operates licensed interactive online gaming services. The Group acquired Raging River to expand its online gaming services into a new market. On April 9, 2021, SGHC purchased 100% of the outstanding shares of the following entities, the acquisitions of which were accounted for as a business combination under IFRS 3: • Webhost Limited (‘Webhost’), a company that provides hosting services for gaming platforms. The consideration transferred for the acquisition of Webhost was in the form of cash amounting to €2.9 million. • Partner Media Limited (‘Partner Media’) and Buffalo Partners Limited (‘Buffalo Partners’), companies that provide affiliate and other marketing services. The consideration transferred for the acquisitions of Partner Media and Buffalo partners was in the form of cash amounting to € 0.7 million and € 2.5 million, respectively. On April 14, 2021, the Company acquired 100% of the outstanding shares of DigiProc Consolidated Limited (‘DigiProc’), a company that provides back office services which support the operating entities within the Group. The consideration transferred for the acquisition of DigiProc was in the form of cash amounting to € 9.2 million. The acquisition was accounted for as a business combination in accordance with IFRS 3. On April 16, 2021, the Group acquired 100% of the outstanding shares of Digiprocessing (Mauritius) Limited (‘Digiprocessing’), a company that provides back office services which support the operating entities within the Group. The transaction was consummated through a transfer of shares from the previous shareholder to DigiProc for no consideration. The acquisition was accounted for as a business combination in accordance with IFRS 3. On April 19, 2021, the Company acquired 100% of the outstanding shares of Raichu Investments Proprietary Limited (‘Raichu’), a company that provides back office services which support the operating entities within the Group. The consideration transferred for the acquisition of Raichu was assumed debt from the sellers of € 2.8 million and the balance in cash amounting to € 1.6 million. The acquisition was accounted for as business combination in accordance with IFRS 3. On September 2, 2021, the Group purchased 100% of the outstanding shares of Smart Business Solutions S.A., a company in the process of applying for a gaming license. The consideration transferred for the acquisition of Smart Business Solutions S.A. was in the form of cash amounting to € 0.08 million. On October 14, 2021 the Group purchased 100 0.2 On December 1, 2021, SGHC purchased 100% of the outstanding shares of the following entities, the acquisition of which was accounted for as a business combination under IFRS 3: • Haber Investments Limited (‘Haber’), a company that provides back office services which support the operating entities within the Group. The consideration transferred for the acquisition of Haber was in the form of deferred consideration amounting to € 13.2 million, that was settled in January 2022. • Red Interactive Limited (‘Red Interactive’), a company that provides marketing services. The consideration transferred for the acquisition of Red Interactive was in the form of cash amounting to € 2.2 million. The Group acquired these businesses, apart from Raging River, in order to bring marketing and other support services within the Group. The preliminary fair values of the identifiable assets and liabilities assumed of these companies as at the dates of acquisition were: Raging River Webhost Partner Buffalo Digiproc Digiprocessing Raichu Smart The Red Haber Total as at January 11, as at April 9, as at April 9, as at April 9, as at April 14, as at April 16, as at April 19, as at September as at October as at December As at December 2021 2021 2021 2021 2021 2021 2021 2, 2021 15, 2021 1, 2021 1, 2021 € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s Assets Note Property, plant and equipment 13 89 1,066 — — 82 1 1,355 — — 243 4,884 7,720 Customer databases 11 11,062 — — — — — — — — — 131 11,193 Marketing and data analytics know-how 11 18,165 — — — — — — — — — — 18,165 Licenses 11 242 — — — — — — — — — — 242 Acquired technology 11 — — — — 623 — — — — 17 — 640 Loans receivable — — 21 — 6,206 — — — — 118 — 6,345 Right-of-use 18 36 — — — — — 2,150 — — 1,251 3,411 6,848 Deferred tax assets 20 — — — — — 33 — — — — 53 Trade and other receivables 3,949 1,501 469 10,912 2,636 20 5,099 1 — 2,273 16,163 43,023 Restricted cash 72 — — — — — — — — — — 72 Cash and cash equivalents 10,301 1,038 732 4,887 5,916 30 1,162 — — 3,353 13,759 41,178 43,936 3,605 1,222 15,799 15,463 51 9,799 1 — 7,255 38,348 135,479 Liabilities Lease liabilities 18 (39 ) — — — — — (2,174 ) — — (1,362 ) (5,027 ) (8,602 ) Interest-bearing — (1,404 ) — — (5,985 ) — (1,987 ) (69 ) — — (1,296 ) (10,741 ) Trade and other payables (5,371 ) (496 ) (175 ) (13,070 ) (3,437 ) (1 ) (1,063 ) — (36 ) (1,405 ) (14,375 ) (39,429 ) Customer liabilities (1,999 ) — — — — — — — — — — (1,999 ) Deferred tax liabilities (8,354 ) — — — (6 ) — (1,251 ) — — (5 ) (109 ) (9,725 ) Income tax payables (913 ) — — — (34 ) — (269 ) — — (451 ) (482 ) (2,149 ) (16,676 ) (1,900 ) (175 ) (13,070 ) (9,462 ) (1 ) (6,744 ) (69 ) (36 ) (3,223 ) (21,289 ) (72,645 ) Total identifiable net assets at fair value 27,260 1,705 1,047 2,729 6,001 50 3,055 (68 ) (36 ) 4,032 17,059 62,834 Goodwill 11 — 1,195 — — 3,199 — 1,323 76 278 — — 6,071 Bargain purchase arising on acquisition (10,047 ) — (347 ) (214 ) — (50 ) — — — (1,832 ) (3,859 ) (16,349 ) Purchase consideration 17,213 2,900 700 2,515 9,200 — 4,378 8 242 2,200 13,200 52,556 The fair value of the trade receivables is the same as the gross amount of trade receivables and it is expected that the full contractual amounts can be collected. A business combination in which the net of the acquisition-date Goodwill arising on acquisitions comprise the value of expected synergies arising from the acquisition. Goodwill acquired through business combinations is allocated to the Betway and Spin cash generating units (‘CGU’s’), which are also operating and reportable segments. The goodwill recognized on acquisitions of € 6.1 million has been allocated to the CGU’s as follows: Spin € 2.4 million and Betway € 3.7 million respectively. The allocation between Betway CGU and Spin CGU is based on the 10 year average net revenue forecast split between the two CGU. None of the goodwill recognized is expected to be deductible for income tax purposes. The bargain purchases identified are explained as follows: The acquisitions were treated as business combinations in terms of IFRS 3, however, the purchases were considered a reorganization in order to combine the entities with the larger group. In terms of the most significant bargain purchase for Raging River, the shareholders sold the businesses at a lower price seeing an opportunity to participate in an enlarged group with a more balanced product mix either as a shareholder or as a director and were willing to accept a lower price. The remaining acquisitions giving rise to bargain purchases relate to the purchase of marketing and back office service entities that currently derive income from the provision of services to current group entities. From the date of acquisition, the acquired entities contributed the following to revenue and profit before tax of the Group: For the period from the acquisition dates through December 31, 2021 € ‘000s Revenue 113,007 Profit before taxation 47,046 Of the amounts included above, € 110.8 million of revenue and € 36.4 million of profit before taxation relates to the acquisition of Raging River Trading Proprietary Limited. Had the acquired entities been acquired at the beginning of the reporting period, the revenue and profit before tax of the Group would have been as follows: € ‘000s Revenue 1,322,854 Profit before taxation 238,507 Revenues do not increase significantly following the purchase of the back office and marketing entities as their revenue is derived predominantly from the Group and is therefore eliminated on consolidation. The Group has the future benefit that it will experience the cost savings from these mark-ups. Purchase consideration The following table summarizes the acquisition date fair value of each major class of consideration transferred: Shares issued Dividends paid to previous Liabilities Deferred Cash paid Purchase consideration € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s Raging River Trading Proprietary Limited 13,149 1,961 — — 2,103 17,213 Webhost Limited — — — — 2,900 2,900 Partner Media Limited — — — — 700 700 Buffalo Partners Limited — — — — 2,515 2,515 Digiproc Consolidated Limited — — — — 9,200 9,200 Digiprocessing (Mauritius) Limited — — — — — — Raichu Investments Proprietary Limited — — 2,881 — 1,497 4,378 Smart Business Solutions S.A. — — — — 8 8 TheSpike.GG — — — — 242 242 Red Interactive Limited — — — — 2,200 2,200 Haber Investments Limited — — — 13,200 — 13,200 13,149 1,961 2,881 13,200 21,365 52,557 The following table summarizes the net cash flow on acquisition: Net cash the Net cash flow Cash paid € ‘000s subsidiaries € ‘000s on acquisition € ‘000s Raging River Trading Proprietary Limited (2,103 ) 10,301 8,198 Webhost Limited (2,900 ) 1,038 (1,862 ) Partner Media Limited (700 ) 732 32 Buffalo Partners Limited (2,515 ) 4,887 2,372 Digiproc Consolidated Limited (9,200 ) 5,916 (3,284 ) Digiprocessing (Mauritius) Limited — 30 30 Raichu Investments Proprietary Limited (1,497 ) 1,162 (335 ) Red Interactive Limited (2,200 ) 3,353 1,153 Haber Investments Limited — 13,759 13,759 Smart Business Solutions S.A. (8 ) — (8 ) TheSpike.GG (242 ) — (242 ) (21,365 ) 41,178 19,813 The acquisition accounting for the above acquisitions remains provisional for one year from the acquisition date and may change if new information is obtained relating to the conditions that existed at the acquisition date. The Raichu Sale and Purchase Agreements call for a portion of the consideration for the shares transferred in the acquisition of Raichu by SGHC in the amount of € 2.8 million to be assumed from the previous shareholders and paid according to the terms of the previous shareholders loan agreement with Bellerive Global Services Limited. The terms of the loan call for interest to be recognized daily on any outstanding balance at a South African prime rate minus 3% per annum. Acquisitions in 2020 On May 4, 2020, Pelion Holdings Limited (‘Pelion’) purchased 100% of the outstanding shares of Lanester Investments Limited (‘Lanester’), a company holding gaming licenses, in exchange for a deferred cash consideration of € 25.6 million, which was fully settled by May 14, 2021. The acquisition was accounted for as a business combination under IFRS 3. On September 30, 2020, the Company acquired 100% of the outstanding shares of Yakira Limited (‘Yakira’) and Gazelle Management Services Limited (‘Gazelle’), companies that operate licensed interactive online gaming services. The consideration transferred for the acquisitions of Yakira and Gazelle was assumed debt from the sellers of € 3.9 million and € 26.3 million, respectively. The acquisitions of Yakira and Gazelle were accounted for as business combinations in accordance with IFRS 3. Management has evaluated any non-controlling The acquisitions were consummated to gain access to additional reserves for the Group which would improve the ability to achieve economies of scale, other cost reductions and margin improvement as a result of centralizing support, planning and marketing functions. The fair values of the identifiable assets and liabilities assumed of these companies as at the dates of acquisition were: Yakira Limited Gazelle Lanester Total as at as at As at September 30, September 30, May 4, 2020 2020 2020 2020 € ‘000s € ‘000s € ‘000s € ‘000s Assets Property, plant and equipment 15 575 60 650 Customer databases — 6,004 1,069 7,073 Brands 508 — 13,808 14,316 Marketing and data analytics know-how 998 24,879 18,718 44,595 Licenses 16 823 185 1,024 Acquired technology 2,211 8,187 9,860 20,258 Loans receivable 1 340 14,467 14,808 Income tax receivables — 367 3 370 Right-of-use assets 74 340 430 844 Deferred tax assets — — 689 689 Trade and other receivables 1,204 7,778 9,556 18,538 Restricted cash 282 301 — 583 Cash and cash equivalents 5,120 10,952 14,119 30,191 10,429 60,547 82,965 153,941 Liabilities Lease liabilities (77 ) (338 ) (400 ) (815 ) Interest-bearing loans and borrowings — (25 ) (6,281 ) (6,306 ) Trade and other payables (5,529 ) (11,505 ) (8,562 ) (25,596 ) Customer liabilities (537 ) (1,289 ) (3,365 ) (5,191 ) Deferred tax liabilities (481 ) (2,161 ) (4,664 ) (7,306 ) Provisions — (1,420 ) (16,459 ) (17,879 ) Income tax payables — — (145 ) (145 ) (6,624 ) (16,738 ) (39,877 ) (63,239 ) Total identifiable net assets at fair value 3,806 43,808 43,087 90,701 Goodwill 94 — — 94 Bargain purchase arising on acquisition — (17,508 ) (17,487 ) (34,995 ) Purchase consideration 3,900 26,300 25,600 55,800 Goodwill arising on acquisition comprises the value of expected synergies arising from the acquisition. As discussed in note 11, Goodwill acquired through business combinations is allocated to the Betway and Spin CGU’s, which are also operating and reportable segments. The Goodwill recognized on the acquisition of Yakira has been allocated to the Betway CGU. None of the goodwill recognized is expected to be deductible for income tax purposes. A business combination in which the net of the acquisition-date The following bargain purchases were identified within Lanester and Gazelle and are explained as follows: • Gazelle and Yakira have a short-term non- • At the time of the purchase of both Gazelle and Lanester, and their subsidiaries, participated in unregulated markets, for which there was a risk that these markets could become regulated which would result in further costs and would decrease the value of the investment or reduce significant profits of casino operators; Certain shareholders selling the asset at a low price but seeing an opportunity to participate in an enlarged group with a more balanced product mix either as a shareholder or as a director. From the date of acquisition, the acquired entities contributed the below to revenue and profit before tax of the Group for the year ended December 31, 2020: Total € ‘000s Revenue 85,953 Profit before taxation 15,773 Had the acquired entities been acquired at the beginning of the reporting period, the revenue and profit before tax of the Group would have been as follows: Total € ‘000s Revenue 983,087 Loss before taxation 135,975 Purchase consideration The following table summarizes the acquisition date fair value of each major class of consideration transferred: Yakira Gazelle Management Holdings Limited Lanester Limited Total € ‘000s € ‘000s € ‘000s € ‘000s Shares issued at fair value — — — — Liabilities assumed/deferred consideration 3,900 26,300 25,600 55,800 Total consideration 3,900 26,300 25,600 55,800 Net cash acquired with the subsidiary 5,120 10,952 14,119 30,191 Net cash flow on acquisition 5,120 10,952 14,119 30,191 The Lanester Sale and Purchase Agreement (‘Lanester SPA’) calls for total cash consideration for the shares transferred in the acquisition of Lanester by Pelion in the amount of € 25.6 million. The Lanester SPA calls for this consideration to be transferred by no later than 24 months after the completion of the sale. The sale proceeds were fully settled by May 14, 2021. Transaction costs amounting to less than € 0.1 million have been included in the ‘General and administrative expenses’ line item within the Consolidated Statement of Profit or Loss and Other Comprehensive Income.

Segment reporting

Segment reporting	12 Months Ended
	Dec. 31, 2021
Disclosure of operating segments [abstract]
Segment reporting	5 Segment reporting The Group’s Chief Operating Decision Maker (‘CODM’) has been identified as the Chief Executive Officer, who makes key decisions regarding the strategy of and allocation of resources among the separately managed brands. Factors considered in determining the operating segments include how decisions are made regarding recent acquisitions and how budgets are determined and reviewed. These factors are relevant at a brand level. Operating segments are based on the reports reviewed by the CODM at the brand level to make strategic decisions and allocate resources. No operating segments have been aggregated to form the reporting segments, which are described below: Betway: Premier single brand online sportsbook focused business with a global footprint and strategic partnerships with teams and leagues worldwide. Spin: Premier multi-brand high-growth Amounts recorded in the ‘other’ column represents head office costs. Information related to each reportable segment is set out below. Adjusted EBITDA is an alternative performance measure used by management as they believe that this information is the most relevant indicator in evaluating the results of the respective segments relative to other entities that operate in the same industry. Adjusted EBITDA is not a GAAP measure, is not intended as substitute for GAAP measures and may not be comparable to performance measures used by other companies. 2021 Betway 2021 Spin 2021 Other 2 2021 Total € ‘000s € ‘000s € ‘000s € ‘000s Revenue 687,752 632,906 — 1,320,658 Direct and marketing expenses (511,708 ) (381,223 ) (3,563 ) (896,494 ) Other operating income 5,090 587 2,365 8,042 General and administrative expenses (71,550 ) (57,678 ) (20,631 ) (149,859 ) Depreciation and amortization expense (49,528 ) (33,107 ) (925 ) (83,560 ) Profit from operations 60,056 161,485 (22,754 ) 198,787 Adjusted EBITDA 1 109,584 194,592 (14,722 ) 289,454 2020 Betway 2020 Spin 2020 Other 2 2020 Total € ‘000s € ‘000s € ‘000s € ‘000s Revenue 394,525 513,494 — 908,019 Direct and marketing expenses (310,547 ) (302,058 ) (84 ) (612,689 ) General and administrative expenses (38,984 ) (71,082 ) (4,472 ) (114,538 ) Depreciation and amortization expense (24,602 ) (30,804 ) (1 ) (55,407 ) Profit from operations 20,392 109,550 (4,557 ) 125,385 Adjusted EBITDA 1 44,993 140,354 (4,555 ) 180,792 2019 Betway 2019 Spin 2019 Other 2 2019 Total € ‘000s € ‘000s € ‘000s € ‘000s Revenue 346,015 130,025 — 476,040 Direct and marketing expenses (346,959 ) (84,025 ) — (430,984 ) General and administrative expenses (45,783 ) (24,184 ) — (69,967 ) Depreciation and amortization expense (19,772 ) (10,689 ) — (30,460 ) Profit from operations (66,499 ) 11,127 — (55,371 ) Adjusted EBITDA 1 (46,727 ) 21,816 — (24,911 ) 1 Adjusted EBITDA is a non-GAAP 2 € 20.6 million (2020: € 4.5 million) (2019: Nil) disclosed as “Other” comprises employment, legal, accounting and other central administrative costs incurred at a SGHC Limited level. The reconciliation of non-GAAP 2021 2020 2019 € ‘000s € ‘000s € ‘000s Profit for the year 235,878 149,217 (17,948 ) Income tax expense (9,970 ) 429 333 Finance income (1,312 ) (257 ) (158 ) Finance expense 6,370 10,991 7,733 Depreciation and amortization expense 83,560 55,407 30,460 EBITDA 314,526 215,787 20,420 Transaction costs 7,107 — — Gain on derivative contracts (15,830 ) — — Gain on bargain purchase (16,349 ) (34,995 ) (45,331 ) Adjusted EBITDA 289,454 180,792 (24,911 ) Disaggregation of revenue Group revenue disaggregated by product line for the year ended December 31, 2021: Betway Spin Total € ‘000s € ‘000s € ‘000s Online casino 3 228,801 629,924 858,725 Sports betting 3 385,368 1,814 387,182 Brand licensing 4 71,053 — 71,053 Other 5 2,530 1,168 3,698 Total Group revenue 687,752 632,906 1,320,658 Group revenues disaggregated by product line for the year ended December 31, 2020: Betway Spin Total € ‘000s € ‘000s € ‘000s Online casino 3 172,093 511,311 683,404 Sports betting 3 161,080 293 161,373 Brand licensing 4 61,352 1,890 63,242 Total Group revenue 394,525 513,494 908,019 Group revenues disaggregated by product line for the year ended December 31, 2019: Betway Spin Total € ‘000s € ‘000s € ‘000s Online casino 3 166,894 129,393 296,287 Sports betting 3 136,405 631 137,036 Brand licensing 4 42,717 — 42,717 Total Group revenue 346,016 130,024 476,040 3 Sports betting and online casino revenues are not within the scope of IFRS 15 ‘Revenue from Contracts with Customers’ and are treated as derivatives under IFRS 9 ‘Financial Instruments’. 4 Brand licensing revenues are within the scope of IFRS 15 ‘Revenue from Contracts with Customers’. 5 Other relates to rebates received from external processors and outsource fees from external customers. Geographical Information The Group’s performance can also be reviewed by considering the geographical markets and geographical locations where the Group operates. The Group has not provided geographic information regarding its non-current 2021 Betway € ‘000s 2021 Spin € ‘000s 2021 Total € ‘000s Africa and Middle East 212,027 5,350 217,377 Asia and Pacific 201,887 127,863 329,750 Europe 129,248 19,858 149,106 North America 130,683 462,969 593,652 South/Latin America 13,907 16,866 30,773 687,752 632,906 1,320,658 % % % Africa and Middle East 31% 1% 17% Asia and Pacific 29% 20% 25% Europe 19% 3% 11% North America 19% 73% 45% South/Latin America 2% 3% 2% 2020 Betway 2020 Spin 2020 Total € ‘000s € ‘000s € ‘000s Africa and Middle East 30,220 8,603 38,823 Asia and Pacific 151,351 85,103 236,454 Europe 137,964 56,786 194,750 North America 71,667 348,946 420,613 South/Latin America 3,323 14,056 17,379 394,525 513,494 908,019 % % % Africa and Middle East 8% 2% 4% Asia and Pacific 38% 17% 26% Europe 35% 11% 21% North America 18% 68% 47% South/Latin America 1% 3% 2% 2019 Betway 2019 Spin 2019 Total € ‘000s € ‘000s € ‘000s Africa and Middle East 15,248 3,756 19,004 Asia and Pacific 80,060 26,185 106,245 Europe 202,002 22,105 224,107 North America 47,797 74,273 122,070 South/Latin America 907 3,705 4,612 346,016 130,024 476,040 % % % Africa and Middle East 4% 3% 4% Asia and Pacific 23% 20% 22% Europe 58% 17% 47% North America 15% 57% 26% South/Latin America 0% 3% 1%

Profit from operations

Profit from operations	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Profit from operations	6 Profit from operations Note 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Profit from operations is derived at after charging the following: Amortization of intangible assets 11 77,564 51,191 27,399 Depreciation of property, plant and equipment 13 3,154 2,206 1,358 Amortization of right-of-use 18 2,841 2,010 1,703 Foreign exchange losses 27,142 13,913 13,136 Direct and marketing expenses in the Consolidated Statement of Profit or Loss and Comprehensive Income are broken down as follows: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Direct and marketing expenses Gaming tax, license costs and other tax 48,800 33,969 44,087 Processing & Fraud Costs 173,619 99,322 51,709 Royalties 202,856 164,636 70,900 Staff costs and related expenses 79,885 47,158 43,007 Other operational costs 36,126 19,142 20,566 Costs relating to currency movements and financing expenses 4,924 1,596 6,365 Marketing Expenses 350,284 246,866 194,350 896,494 612,689 430,984 General and Administration expenses in the Consolidated Statement of Profit or Loss and Comprehensive Income are broken down as follows: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s General and administration expenses Outsource fees 88,859 86,506 52,491 Technology and infrastructure costs 20,198 9,172 5,785 Other administrative costs 40,802 18,860 11,691 149,859 114,538 69,967 Direct and marketing expenses and general and administrative expenses in the Consolidated Statement of Profit or Loss and Comprehensive Income are exclusive of depreciation and amortization expenses. The depreciation and amortization expense attributable to each of these is as follows: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Amount included in General and Administration expenses 5,996 4,216 3,061 Amount included in Direct and Marketing Expenses 77,564 51,191 27,399 83,560 55,407 30,460 Direct and marketing expenses as disclosed on the Statement of Profit or Loss and Other Comprehensive Income includes the Group’s cost of revenues. Cost of revenues for the period includes gaming tax, license costs, processing costs, fraud costs and royalties which amounts to € 425.3 million (2020: € 297.9 million), (2019: € 166.7 million). In relation to the SPAC transaction noted in note 24, we incurred €7.0 million in transaction costs, which have been included in General and Administration Expenses. Included in Direct and Marketing Expenses are service costs incurred in relation to casino software licensing agreements, jackpot services and licensing agreements and sportsbook software licensing agreements. The Group has entered into several of these agreements with Apricot (and its affiliates and subsidiaries), a leading gaming software and content provider. Whilst this relationship is not considered by the Company to meet the definition of a related party under IAS 24 ‘Related Party Disclosures’ on the basis that the beneficiaries of these trusts have neither any right to control or voting investment power over the trusts, nor any rights to appoint or replace the trustees, it is noted that a beneficiary of certain trusts which are the ultimate controlling shareholders of Apricot, is also a beneficiary of a trust which is a major shareholder of SGHC.

Staff costs

Staff costs	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Staff costs	7 Staff costs 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Staff costs are as follows: Salaries and wages 70,272 46,100 43,475 Social security costs 5,639 4,800 4,318 Other pension costs 2,066 1,645 1,317 77,977 52,545 49,110 The average monthly number of employees, including the directors’, during the year was as follows: Average number of employees 1,664 840 624 Refer to note 19 ‘Related Parties’ for details relating to key management remuneration.

Finance expense

Finance expense	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Finance expense	8 Finance expense 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Interest on loans and borrowings 5,873 10,306 7,174 Interest on lease liabilities 497 685 561 6,370 10,991 7,735

Income tax

Income tax	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Income tax	9 Income tax 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s The following income taxes are recognized in profit or loss: Current tax expense: Current year 9,389 13,041 2,787 Changes in estimates related to prior years (189 ) 23 (2 ) Foreign exchange adjustment 23 (8 ) 3 Deferred tax expense: Origination and reversal of temporary differences 21,797 (9,580 ) (1,385 ) Origination of changes in tax rates (64 ) — (15 ) Changes in estimates related to prior years 105 — — Recognition of previously unrecognized deferred tax assets (34,938 ) — — Foreign exchange adjustment 47 (2 ) 4 Release of deferred tax arising on business combinations (6,901 ) (3,188 ) (1,058 ) Dividend tax expense 761 143 — Income tax expense reported in the Consolidated Statement of Profit or Loss and Other Comprehensive Income (9,970 ) 429 333 The applicable tax rate for the effective tax reconciliation is taken from the Company’s domestic tax rate at 0% (2020: 0%). 2021 2020 2019 € ‘000s € ‘000s € ‘000s Profit/(loss) before taxation 225,908 149,646 (17,617 ) At SGHC’s statutory tax rate Tax expense at statutory rate — — — Rate differential between local and Group rates 20,581 3,617 1,391 Release of deferred tax arising on business combinations (6,901 ) (3,188 ) (1,058 ) Recognition of deferred tax arising on assessed loss (23,650 ) — — (Benefit)/Expense reported in the Consolidated Statement of Profit or Loss and (9,970 ) 429 333 2021 2020 € ‘000s € ‘000s Reconciliation of deferred tax assets/(liabilities), net: Net deferred tax (liabilities)/assets as of January 1 4,523 (1,624 ) Net additions from business combinations (9,672 ) (6,617 ) Recognized within income tax expense 19,954 12,771 Foreign currency translation adjustment 55 (7 ) Net deferred tax (liabilities)/assets as of December 31 14,860 4,523 2021 € ‘000s 2020 € ‘000s The deferred tax assets and liabilities relate to the following items: Taxes arising on acquired intangible assets (10,740 ) (9,202 ) Intangible assets 10 32 Trade and other payables 6,417 1,820 Tax loss carried forward 20,416 194 Corporate tax rebate — 11,533 Other assets and prepayments (1,244 ) 146 Reflected in the Consolidated Statement of Financial Position: Deferred tax assets 24,108 13,734 Deferred tax liabilities (9,248 ) (9,211 ) The Group has tax losses that arose in Betway Limited of € 57.4 million (2020: € 84.5 million), (2019: € 96.6 million) and GM Gaming Limited of €7.1 million (2020: € 7.2 million), (2019: € 3.6 million) that are available for offsetting against future taxable profits of the companies in which the losses arose. Deferred tax assets have not been recognized in various subsidiaries for their assessed losses as they may not be used to offset taxable profits elsewhere in the Group. These have arisen in subsidiaries that have been loss-making for some time, and there are no other tax planning opportunities or other evidence of recoverability in the near future.

Earnings per share

Earnings per share	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Earnings per share		10 Earnings per share The following table reflects the income and share data used in the basic and diluted EPS calculations: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Profit attributable to ordinary equity holders of the Group 235,878 149,217 (17,948 ) Weighted average number of ordinary shares for basic and diluted EPS 55,497,173 54,415,374 53,863,810 Net profit per share, basic and diluted 4.25 2.74 (0.33 ) During fiscal year 2021 the Group has entered into the share transactions detailed in note 16.1 which impact the weighted average number of ordinary shares outstanding. On June 25, 2021 external loans with a value of €203.0 million were novated from a number of Group subsidiaries to SGHC. This debt was then further novated to the shareholders of the Company registered at close of business on that date, in consideration for an aggregate additional 2,761,697 ordinary shares in the Company, in the same pro-rata proportions as the shareholding percentages just prior to this loan novation and share issue. The Company issued these shares on June 30, 2021 and has included the additional shares in their calculation of earnings per share on a prospective basis. Earnings per share amounts are not adjusted for the transactions included in note 24 related to the SPAC transaction, occurring after December 31, 2021 because such transactions do not affect the amount of share capital used to produce profit or loss for the year. There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of authorization of these financial statements. F-3 1
Parent [member]
Statements [Line Items]
Earnings per share	4 Earnings per share The following table reflects the loss and share data used in the basic and diluted EPS calculations. 2021 € Loss attributable to ordinary equity holders of the Group (1,427,997 ) Weighted average number of ordinary shares for basic and diluted EPS 1 Net loss per share, basic and diluted (1,427,997 )

Intangible assets

Intangible assets	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Intangible assets		11 Intangible assets Goodwill Customer Brands Licenses Exclusive Marketing know-how Acquired Internally- € ‘000s Total Cost At January 1, 2020 18,830 8,908 59,777 1,741 55,000 54,682 8,852 1,899 209,689 Arising on business combinations 94 7,073 14,316 1,024 — 44,595 20,258 — 87,360 Additions — — — 621 — — — 9,521 10,142 Effects of movements in exchange rates (81 ) — — 98 — — — (5 ) 12 At December 31, 2020 18,843 15,981 74,093 3,484 55,000 99,277 29,110 11,415 307,203 Arising on business combinations 6,071 11,193 — 242 — 18,165 640 — 36,311 Disposals — — — — — — (135 ) (2,088 ) (2,223 ) Additions — — — 1,994 — — — 21,612 23,606 Effects of movements in exchange rates 109 2 — (10 ) — — 13 (18 ) 96 At December 31, 2021 25,023 27,176 74,093 5,710 55,000 117,442 29,628 30,921 364,993 Accumulated amortization and impairment At January 1, 2020 — 3,768 3,476 1,354 22,805 4,557 1,412 992 38,364 Amortization charge for the year — 4,839 6,797 272 16,098 15,019 6,692 1,474 51,191 Effects of movements in exchange rates — — — (14 ) — — 25 — 11 At December 31, 2020 — 8,607 10,273 1,612 38,903 19,576 8,129 2,466 89,566 Amortization charge for the year — 11,913 7,307 642 16,097 25,498 11,082 5,025 77,564 Disposals — — — — — — — (131 ) (131 ) Effects of movements in exchange rates — — — 43 — — (25 ) (1 ) 17 At December 31, 2021 — 20,520 17,580 2,297 55,000 45,074 19,186 7,359 167,016 Net book value At December 31, 2020 18,843 7,374 63,820 1,872 16,097 79,701 20,981 8,949 217,637 At December 31, 2021 25,023 6,656 56,513 3,413 — 72,368 10,442 23,562 197,977 The Group acquired intangible assets during 2021 relating to its acquisitions during the year as described in note 4. The fair values of the intangible assets related to these acquisitions were customer databases of € 11.1 million, marketing and data analytics know-how straight-line 4-5 2.5-6 The Group acquired intangible assets relating to 2020 acquisitions in note 4. The fair values of the intangible assets related to these acquisitions were customer databases of € 7.1 million, brands of € 14.3 million, marketing and data analytics know-how straight-line 4-5 2.5-6
Parent [member]
Statements [Line Items]
Intangible assets	5 Intangible assets Trademarks € Cost At January 1, 2021 — Additions 10,521 At December 31, 2021 10,521 Accumulated amortization and impairment At January 1, 2021 — Amortization charge for the period — At December 31, 2021 — Net book value At December 31, 2021 10,521

Impairment reviews

Impairment reviews	12 Months Ended
	Dec. 31, 2021
TextBlock [Abstract]
Impairment reviews	12 Impairment reviews For impairment testing, goodwill acquired through business combinations has all been allocated to the Betway and Spin CGU, which are also an operating and reportable segments. The Group performs an annual impairment review for goodwill by comparing the carrying amount of the Betway and Spin CGU with its recoverable amount. Management performed a valuation analysis in accordance with IAS 36 Impairment of Assets, to assess the recoverable amount for the Betway and Spin CGU. This was then compared to CGUs’ carrying amount as of October 31, 2021, and December 31, 2020, to identify whether an impairment charge is recognized. This is an area where management exercises judgment and estimation, as discussed in note 3. Testing is carried out by allocating the carrying value of these assets to the respective CGUs and determining the recoverable amounts for the CGUs through Fair Value Less Cost of Disposal (‘FVLCD’) calculations. Where the recoverable amount exceeds the carrying value of the assets, the assets are not considered to be impaired. Each CGU is defined as its segment, which is described in note 5. The Group engaged a third party to perform an independent valuation. Carrying amount of Goodwill allocated to each of the CGU’s: 2021 2020 € ‘000s € ‘000s Betway 22,604 18,843 Spin 2,419 — Total 25,023 18,843 The Group considers the relationship between its recent equity transactions and its book value, among other factors, when reviewing for indicators of impairment. Betway CGU The recoverable amount of the Betway CGU was based on Fair Value Less Cost of Disposal (“FVLCD”). As certain markets are not expected to have reached maturity by 202X for the purposes of the 2021 impairment review the FVLCD resulted in a higher recoverable amount that using a Value in Use (‘VIU’) calculation. The FVLCD was estimated using discounted cash flows (‘DCF analysis’). The DCF analysis was then compared with a market approach based on market multiples from listed peers. The fair value measurement was categorized as a Level 3 fair value measurement based on the nature of inputs used in the various valuation techniques (CGU forecasts, long-term post-tax The key assumptions used in the estimation of the recoverable amount are set out below. The values assigned to the key assumptions represent management’s assessment of future trends in the relevant industry segments in which the CGU operates (online casino and sport betting). The forecast assumptions are based on historical data and market trends. The valuation assumptions are based on external sources (macro-economic Pre-tax 22.2 % Long-term 2 % The discount rate applied in the DCF analysis is a post-tax ten-year post-tax The estimated recoverable amount of the CGU significantly exceeded its carrying amount by approximately € 2.3 bn. Management has concluded that due to the amount of headroom, 97.5% of the carrying amount, it is unlikely a change in the discount rate and long-term The market approach was based on revenue and EBITDA multiples observed from listed peers as of the balance sheet date. Certain adjustments were applied to reflect specific risks the CGU faces compared to its peers operating mainly in regulatory markets. Change in pre-tax 3,372 % Change in long-term n/a

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Property, plant and equipment	13 Property, plant and equipment Leasehold Computer Office Furniture & improvements € ‘000s software € ‘000s equipment € ‘000s fittings € ‘000s Total € ‘000s Cost At January 1, 2020 3,527 4,811 432 740 9,510 Additions 156 1,231 147 439 1,973 Disposals (25 ) (246 ) (69 ) (42 ) (382 ) Arising on business combinations 255 159 95 141 650 Effects of movements in exchange rates (66 ) (349 ) (99 ) (50 ) (564 ) At December 31, 2020 3,847 5,606 506 1,228 11,187 Additions 860 1,808 236 243 3,147 Disposals (8 ) (496 ) (92 ) (41 ) (637 ) Arising on business combinations 2,252 4,805 358 305 7,720 Effects of movements in exchange rates 255 487 51 101 894 At December 31, 2021 7,206 12,210 1,059 1,836 22,311 Accumulated depreciation Balance at January 1, 2020 2,090 2,513 144 328 5,075 Depreciation 330 1,651 96 129 2,206 Disposals (24 ) (212 ) (35 ) (23 ) (294 ) Effects of movements in exchange rates (73 ) (268 ) (76 ) (26 ) (443 ) At December 31, 2020 2,323 3,684 129 408 6,544 Depreciation 500 2,224 189 241 3,154 Disposals (5 ) (384 ) (78 ) (33 ) (500 ) Effects of movements in exchange rates 113 438 21 43 615 At December 31, 2021 2,931 5,962 261 659 9,813 Net book value At December 31, 2020 1,524 1,922 377 820 4,643 At December 31, 2021 4,275 6,248 798 1,177 12,498

Trade and other receivables

Trade and other receivables	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Trade and other receivables		14 Trade and other receivables 2021 2020 € ‘000s € ‘000s Processor receivables 63,495 39,376 Trade receivables 56,346 35,632 Inventory 40 — Other receivables 3,453 2,840 Prepayments 45,918 30,528 Other taxation and social security — 469 169,252 108,845 Processor receivables are balances due from Payment Service Providers (‘PSPs’). The Group considers these PSPs as financial institutions that have high creditability in the market and strong payment profiles. Management considers that the carrying amount of trade and other receivables approximates their fair value. The expected credit losses calculated under IFRS 9 for trade and other receivables are considered by management to be immaterial.
Parent [member]
Statements [Line Items]
Trade and other receivables	6 Trade and other receivables 2021 € Trade receivables 4,234 Prepayments 42,894 47,128 Management considers that the carrying amount of trade and other receivables approximates their fair value. The expected credit losses calculated under IFRS 9 for trade receivables are considered by management to be immaterial.

Trade and other payables

Trade and other payables	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Trade and other payables		15 Trade and other payables 2021 € ‘000s 2020 € ‘000s Trade payables 77,651 75,249 Other taxation and social security 9,835 3,196 Other payables 1,106 2,132 Accruals 58,761 62,732 147,353 143,309 Management considers that the carrying amount of trade and other payables approximates their fair value. All amounts included in trade and other payables are repayable on demand, non-interest
Parent [member]
Statements [Line Items]
Trade and other payables	7 Trade and other payables 2021 € Trade payables 3,187 Accruals 907,063 910,250 Management considers that the carrying amount of trade and other payables approximates their fair value. All amounts included in trade and other payables are repayable on demand, non-interest

Equity

Equity	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Text Block [Line Items]
Equity		16 Equity 2021 2020 Ordinary shares issued and fully paid as at January 1 54,553,972 53,863,810 Share buy-back (691,884 ) — Issued during the period 2,991,877 690,162 Ordinary shares issued and fully paid as at December 31 56,853,965 54,553,972 16.1 Issued capital On March 12, 2020 and March 17, 2020, the Company issued 345,081 no par registered shares to minority shareholders in Fengari and Pelion in exchange for € 1.4 million and € 4.8 million, respectively, to align its shareholding with that of SGHC. The € 6.2 million received for the issuance of shares has been recorded to issued share capital. On January 27, 2021 the Company bought back 691,884 of its shares from its shareholders for € 10.7 million. This transaction has been be treated as a reduction of issued capital. On March 12, 2021, the Company issued 230,180 no par registered shares to minority shareholders in SGHC in exchange for the acquisition of Raging River for a fair value of € 16.7 million. The shareholders paid an amount of € 3.6 million towards the issue of shares. The € 16.7 million for the issuance of shares has been recorded to issued capital. On June 25, 2021, external loans with a value of € 203.0 million were novated from a number of Group subsidiaries to SGHC. This debt was then further novated to the shareholders of the Company registered at close of business on that date, in consideration for an aggregate additional 2,761,697 ordinary shares in the Company, in the same pro-rata 16.2 Foreign exchange reserve The foreign exchange reserve relates to retranslation of the Group’s foreign subsidiaries with a non-Euro 16.3 Entities with significant influence over the Group During the year and as at December 31, 2021, the Group did not have an ultimate holding company as no entity is deemed to have control over the Group. Instead both Knuttson Ltd and Chivers Ltd (previously Chivers Trust) are considered to exercise significant influence by way of holding 48.94% and 20.34%, respectively, of the issued share capital of SGHC as at December 31, 2021 and 2020. Refer to note 24 for changes in shareholders after the reporting date.
Parent [member]
Text Block [Line Items]
Equity	8 Equity 2021 € Ordinary shares issued and fully paid as at March 29 — Issued during the period — Ordinary shares issued and fully paid as at December 31 — 8.1 Issued capital On March 29, 2021, the Company issued one ordinary share of no par value. The Company incurred total transaction costs of €1.4 million in relation to the listing discussed in note 11. Of this amount, €0.1 million has been included in Prepaid transaction costs within the consolidated statement of financial position, which will be capitalised to issued capital upon closing of the transaction. 8.2 Entities with control over the Company The Company’s holding entity is Knuttson Ltd.

Financial instruments - fair va

Financial instruments - fair values and risk management	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Financial instruments - fair values and risk management	17 Financial instruments - fair values and risk management For financial assets and liabilities measured at fair value on a recurring basis, fair value is the price the Group would receive to sell an asset or pay to transfer a liability in an orderly transaction with a market participant at the measurement date. In the absence of active markets for identical assets or liabilities, such measurements involve developing assumptions based on market observable data and, in the absence of such data, internal information that is consistent with what market participants would use in a hypothetical transaction that occurs at the measurement date. Fair values Fair values vs carrying amounts The following are the fair values and carrying amounts of financial assets and liabilities in the Consolidated Statement of Financial Position: Carrying Amount December 31, Fair Value December 31, Carrying Amount December 31, Fair Value December 31, Assets Loans receivable 25,516 25,516 39,804 39,804 Trade and other receivables 119,841 119,841 75,008 75,008 Regulatory deposits 8,594 8,594 2,901 2,901 Restricted cash 60,296 60,296 12,093 12,093 Cash and cash equivalents 293,798 293,798 138,540 138,540 Total 508,045 508,045 268,346 268,346 Liabilities Trade and other payables 134,930 134,930 136,869 136,869 Lease liabilities 16,249 16,249 9,072 9,072 Deferred consideration 13,200 13,200 2,089 2,089 Interest-bearing 3,772 3,772 210,723 210,723 Customer liabilities (at fair value through profit/loss) 51,959 51,959 43,709 43,709 Total 220,110 220,110 402,462 402,462 Net 287,935 287,935 (134,116 ) (134,116 ) Fair value hierarchy The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure the fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2: inputs for the asset or liability that are based on observable market data (i.e. observable inputs); and • Level 3: inputs for the asset or liability that are not based on observable market data (i.e. unobservable inputs). Basis for determining fair value though profit and loss The following are the significant methods and assumptions used to estimate the fair values for the financial instruments above. Financial instruments carried at amortized cost All financial instruments measured at amortized cost approximate their fair value. Financial instruments carried at fair value through profit and loss Derivative financial instruments (Level 3) Customer Liabilities Customer liabilities are fair valued as at period end to reflect the movement in the odds between the date the bet was placed and the odds as at period end. Call Option over Verno Holdings Limited shares At April 16, 2021, SGHC Limited entered into a call option to purchase 100% of the shares in Verno, exercisable during the period from April 16, 2021 to December 31, 2023. SGHC had no ownership interest in Verno at this time. The number of shares granted as per the option agreement was 13,465,539. As the call option is for 100% of the shares in Verno, SGHC assessed whether the option is substantive and whether the option provides control over Verno. At April 16, 2021, SGHC Limited could exercise the option at any time; therefore, it had the practical ability to exercise the option when decisions about the direction of relevant activities needed to be made. However, there were other barriers preventing SGHC from exercising the option. Some of the barriers included ongoing investigations from regulators, uncertainties regarding tax compliance and concerns regarded the regulatory environment. Furthermore, at June 30, 2021, an addendum to the option was issued and the exercise date was amended to June 30, 2023. Therefore, this option was no longer exercisable. The Group determined that SGHC does not have control over Verno and recognized the option as a derivative in accordance with IFRS 9 Financial Instruments. Upon initial recognition of the Verno option, the Group recognized the transaction price of €1,000 relating to the amount paid in order to enter into the option. There is a difference between the fair value of the option (€22.6 million) and the transaction price which the Group did not recognize as the valuation of the option is not based on a valuation technique that uses observable inputs. The option related to effect an anticipated reorganization for which there were uncertainties around the outcome of certain events as such a nominal amount was seen as an appropriate fair value for the transaction price. The table below shows the movement in the aggregate profit not recognized when financial instruments were initially recognized (day 1 gain), because of the use of valuation techniques for which not all the inputs were market observable data: 2021 € ‘000s Opening balance — Gain or loss on initial recognition 22,589 Changes in fair value during the period (9,508 ) Closing balance 13,081 In determining the fair value of the call option over the Verno shares, the Group applied a valuation technique that takes into account the regulatory risks in the UK. This approach allows for a two-step The Group entered into three separate funding and option arrangements with Bellerive Capital Limited (“BCL”) in 2014, 2015 and 2016, under which the Group provided a funding contribution for the sole purpose of BCL acquiring interest in Digiprocessing , million during the year ended December 31, 2021 which were proceeds received in excess of the initial funding contribution. This has been recognized as other income in the consolidated statements of profit or loss and other comprehensive income. Investments in non-listed On 17 May 2021, Merryvale Limited purchased preference shares in Beryllium Ventures Pte. Ltd for which the Group holds a non-controlling Financial instruments carried at amortized cost Interest-bearing December 31, December 31, 2021 € ‘000s 2020 € ‘000s Current interest-bearing loans and borrowings Financial institution loan (ZAR 1.25% interest) 1,537 — Financial institution loan (ZAR 15% interest) 1,318 — Financial institution loan (GBP 3-month — 82,641 Financial institution loan (CAD 3-month — 258 Financial institution loan (CHF 3-month — 843 Financial institution loan (EUR 3-month — 95,296 Financial institution loan (EUR 6% interest) — 2,591 Other loans (NGN 0%) 126 — Other loans (EUR 0%) 27 2,093 Total current interest-bearing loans and borrowings 3,008 183,722 Non-current Financial institution loan (ZAR 1.25% interest) 764 — Financial institution loan (EUR 3-month — 2,254 Financial institution loan (USD 6% interest) — 2,044 Financial institution loan (EUR 6% interest) — 22,703 Total non-current 764 27,001 Analysis of loans and borrowings for the year ended 31 December 2021 Facility Maturity Interest rate Currency Facility amount ‘000s Financial institution loan 15-Jun-22 15 % ZAR R75,032 Financial institution loan 31-Aug-23 1.25 % ZAR R49,944 Other loans On demand 0 % EUR Unspecified Other loans On demand 0 % NGN Unspecified Analysis of loans and borrowings for the year ended 31 December 2020 Facility Maturity Interest rate Currency Facility amount ‘000s Financial institution loan On demand 3- month LIBOR plus 5% GBP £ 75,000 Financial institution loan On demand 3- month LIBOR plus 5% Multi-currency € 90,000 Financial institution loan On demand 3- month LIBOR plus 5% EUR € 11,500 Financial institution loan On demand 3- month LIBOR plus 5% EUR € 6,000 Financial institution loan 27-Nov-24 6% EUR € 10,000 Financial institution loan 21-Feb-23 3- month LIBOR plus 3% EUR € 10,000 Financial institution loan 02-Oct-23 6% USD $ 5,000 Financial institution loan 07-Mar-21 6% EUR € 5,000 Financial institution loan 28-Mar-24 6% Multi-currency € 10,000 Financial institution loan 27-Nov-24 6% EUR € 10,000 Other loans On demand 0% EUR Unspecified Other loans On demand 1.5% EUR € 25,600 Financial risk management The Group’s activities expose it to a variety of financial risks, namely, market risk, liquidity risk and credit risk. The Group’s senior management oversees the management of these risks. The Group’s senior management ensures that the Group’s financial risk activities are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with the Group’s policies and risk objectives. The Group reviews and agrees on policies for managing each of these risks which are described below. Market risk Market risk relates to the risk that changes in prices, including sports betting prices/odds, foreign currency exchange rates and interest rates, will impact the Group’s income or the value of its financial instruments. Market risk management has the function of managing and controlling the Group’s exposure to market risk to within acceptable limits, while at the same time, ensuring that returns are optimized. The management of market risk is performed under the supervision of the Group’s senior management and according to the guidance approved by them. Sports betting prices/odds Managing the risks associated with the sportsbook bets is a fundamental part of the Group’s business. Group senior management has the responsibility for the compilation of bookmaking odds and for sportsbook risk management as well as responsibility for the creation and pricing of all betting markets, and the trading of those markets through their lives. A mix of traditional bookmaking approaches married with risk management techniques from other industries is applied, and extensive use is made of mathematical models and information technology. The Group has set predefined limits for the acceptance of sportsbook bet risks. Stake and loss limits are set by reference to individual sports, events and bet types. These limits are subject to formal approval by senior management. Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Group’s approach to managing liquidity is to ensure that; as far as possible, it will have sufficient liquidity to meet its liabilities when they become due. Cash flow forecasting is performed in the operating entities of the Group on a monthly basis and then aggregated by Group Finance which closely monitors the actual status per company and the rolling forecast of the Group’s liquidity. Customer funds are kept in dedicated accounts, separately from the Group’s operational bank accounts in order to ensure that their liability is met. The following table shows the cash flows for financial liabilities. Carrying Contractual less than 1-2 3-5 Over At December 31, 2021 Trade payables 77,651 77,651 77,651 — — — Accruals 57,279 57,279 57,279 — — — Other payables 1,106 1,106 1,106 — — — Customer liabilities 51,959 51,959 51,959 — — — Lease liabilities 16,249 19,236 5,746 5,422 7,914 154 Deferred consideration 13,200 13,200 13,200 — — — Interest-bearing 3,327 3,327 2,563 764 — — Interest-bearing 445 560 556 4 — — 221,216 224,318 210,060 6,190 7,914 154 At December 31, 2020 Trade payables 75,249 75,249 75,249 — — — Accruals 61,620 61,620 61,620 — — — Other payables 2,132 2,132 2,132 — — — Customer liabilities 43,709 43,709 43,709 — — — Lease liabilities 9,072 11,374 2,586 2,568 6,220 — Deferred consideration 2,089 2,089 2,089 — — — Interest-bearing 200,417 200,416 174,568 — 25,848 — Interest-bearing 10,306 16,617 9,250 — 7,367 — 404,594 413,206 371,203 2,568 39,435 — Changes in liabilities arising from financing activities Interest-bearing loans and borrowings and consideration Lease Total € ‘000s € ‘000s € ‘000s At January 1, 2019 146,793 11,457 158,250 Cash inflows 14,610 — 14,610 Cash outflows — (2,215 ) (2,215 ) Eliminated on business combinations (18,200 ) — (18,200 ) Deferred consideration paid (20,284 ) — (20,284 ) Effects of movements in exchange rates 2,444 (1 ) 2,443 New leases — 91 91 Increase in deferred consideration 62,500 — 62,500 Arising from business combinations 22,328 — 22,328 Interest 7,174 561 7,735 At December 31, 2019 217,365 9,893 227,258 Cash inflows 7,142 — 7,142 Cash outflows (15,779 ) (2,645 ) (18,424 ) Loans novated 29,844 — 29,844 Deferred consideration paid (66,027 ) — (66,027 ) Effects of movements in exchange rates (1,945 ) 128 (1,817 ) New leases — 196 196 Increase in deferred consideration 25,600 — 25,600 Arising from business combinations 6,306 815 7,121 Interest 10,306 685 10,991 At December 31, 2020 212,812 9,072 221,884 Cash inflows — — — Cash outflows (24,641 ) (3,413 ) (28,054 ) Deferred consideration paid (4,050 ) — (4,050 ) Effects of movements in exchange rates 4,124 527 4,651 Disposals — (347 ) (347 ) New leases — 1,311 1,311 Other 25 — 25 Increase in deferred consideration 15,161 — 15,161 Loans novated - share subscription (202,625 ) — (202,625 ) Arising from business combinations 10,741 8,602 19,343 Liabilities assumed on business combination 2,881 Loans novated (12 ) (12 ) Loans waived (2,808 ) — Interest 5,364 497 5,861 At December 31, 2021 16,972 16,249 33,147 Credit risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and from its financing activities, including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. Credit risk also arises where cash and cash equivalents and restricted cash are deposited with banks or financial institutions. It is the Group’s policy to deposit funds only with reputable institutions, and to keep the position under review. Management do not consider there to be a concentration of credit risk within the Group as the amounts receivable at year end are spread across a number of 3rd partıy supplier across multiple locations. The Group applies the IFRS 9, ‘Financial Instruments,’ simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for trade and other receivables that do not contain a significant financing component and those that are recognized under IFRS 15, ‘Revenue from Contracts with Customers.’ The Group’s sports betting and online casino business are predominantly cash businesses where there is a requirement for the customer to pay in advance of entering into a transaction. These payments are collected through payment service providers. The Group does not grant credit to customers. As such, the majority of the Group’s outstanding receivables balance is with approximately 68 payment service providers (PSPs), some of which are global brands, and others are smaller and country specific. The Group considers these PSPs as financial institutions that have high credibility in the market and strong payment profiles. The Group monitors trade and other receivables based on credit risk characteristics and aging of the receivables. This is accomplished through weekly cash flow meetings where inflows from PSPs are reviewed, and on a monthly basis a ‘PSP aging report’ is assessed. This enables management to identify any settlements outstanding for more than a month and will then be raised for consideration of write offs. Management also considers current and forward-looking one-off The Group considers the expected credit loss calculated under IFRS 9 for trade and other receivables, and any write offs to be immaterial. In relation to regulatory deposits, cash and cash equivalents and loans receivable, the credit risk is low and any required provision would be non-existent The Group has provided a financial guarantee on a loan facility extended by Standard Bank to Digital Gaming Corporation (“DGC”) DGC for US $50 million. The Group has an option to acquire DGC conditional on DGC obtaining various regulatory approvals, as detailed in note 25. The Group extended the facility to DGC in order to facilitate DGC obtaining various licenses in the USA, thereby allowing the business to obtain access to various states in the USA when the option is exercised. The maximum credit risk exposure of the Group in the event of DGC failing to repay the loan is US $50 million which is set aside within restricted cash as required by the lender. During 2021, DGC went live in five states operating under the Betway brand, with sound revenue growth experienced in the early months. The Group considers the provision of the facility to advantageous to the future business and does not consider the guarantee to be a risk to the Group. Whilst the receivable balances have notably increased management understands the reasons for these increases being driven by increased revenues, prepayments and an increase in two receivables from its licencing partners. Management does not consider there to be any recoverability issues as the bulk of the processors having settled amounts due after year end, the one licence partner has settled in full and management have agreed a plan with the other. Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in exchange rates. Foreign exchange risk arises from future commercial transactions and recognized financial assets and liabilities. Some of the Group’s subsidiaries operate in local currencies, primarily GBP, GHS, NGN, ZAR. Exchange rates are monitored by Group Finance on a monthly basis to ensure that adequate measures are taken if fluctuations increase. Effect of a quantitative change of foreign currency exchange rates of the Euro against the exposed currencies on the Group’s monetary financial assets and liabilities is not material. 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 change in market interest rates. The Group is mainly exposed to borrowings interest rate risk. The interest rate on borrowings is based on the variable and fixed interest rates disclosed in the analysis of financial institution loans table included in this note. The Group monitors its treasury at least monthly and seeks to obtain a commercial rate of return from AA or above rated institutions whilst not impacting on cash flow.
Super Group (SGHC) Limited
Disclosure of detailed information about financial instruments [line items]
Financial instruments - fair values and risk management	9 Financial instruments - Financial instruments carried at amortized cost All financial instruments measured at amortized cost approximate their fair value. Analysis of loans and borrowings for the year ended December 31, 2021 Facility Maturity Interest rate Currency Facility amount Other loans On demand 0 % EUR Unspecified Other loans On demand 0 % GBP Unspecified Other loans On demand 0 % USD Unspecified Financial risk management The Company’s activities expose it to a variety of financial risks, namely, liquidity risk and credit risk. The Company’s senior management oversees the management of these risks. The Company’s senior management ensures that the Company’s financial risk activities are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with the Company’s policies and risk objectives. The Company reviews and agrees on policies for managing each of these risks which are described below. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure that; as far as possible, it will have sufficient liquidity to meet its liabilities when they become due. The following table shows the cash flows for financial liabilities: Carrying Contractual less than 1-2 3-5 Over € € € € € € At December 31, 2021 Trade payables 3,187 3,187 3,187 — — — Accruals 907,063 907,063 907,063 — — — Loans and borrowings 665,745 665,745 665,745 — — — 1,575,995 1,575,995 1,575,995 — — — Changes in liabilities arising from financing activities Loans and borrowings Total € € At January 1, 2021 — — Recharges 639,793 639,793 Effects of movements in exchange rates 25,952 25,952 At December 31, 2021 665,745 665,745 Credit risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Company is exposed to credit risk from its operating activities (primarily trade receivables) and from its financing activities, including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. Credit risk also arises where cash and cash equivalents are deposited with banks or financial institutions. It is the Company’s policy to deposit funds only with reputable institutions, and to keep the position under review. The Company applies the IFRS 9, ‘Financial Instruments,’ simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for trade and other receivables that do not contain a significant financing component. The Company monitors trade and other receivables based on credit risk characteristics and aging of the receivables. The Company considers the expected credit loss calculated under IFRS 9 for trade and other receivables, and any write offs to be immaterial. In relation to cash and cash equivalents, the credit risk is low and any required provision would be non-existent Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in exchange rates. Foreign exchange risk arises from future commercial transactions and recognized financial assets and liabilities. Exchange rates are monitored by Finance on a monthly basis to ensure that adequate measures are taken if fluctuations increase. The effect of a quantitative change of foreign currency exchange rates of the Euro against the exposed currencies on the Company’s monetary financial assets and liabilities is not considered to be significant. 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 change in market interest rates. The Company is mainly exposed to borrowings interest rate risk. The interest rate on borrowings is based on the variable and fixed interest rates disclosed in the analysis of financial institution loans table included in this note. The Company monitors its treasury at least monthly and seeks to obtain a commercial rate of return from AA or above rated institutions whilst not impacting on cash flow.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of leases [text block]	18 Leases The Group is a lessee and enters into contracts to lease office property and motor vehicles. Leases are individually negotiated and include a variety of different terms and conditions in different countries. Lease contracts have fixed payments and are either non-cancellable The Group has no material short term or low value asset leases. Right-of-use The amount recognized as right-of-use Leasehold property Motor Total € ‘000s € ‘000s € ‘000s At January 1, 2020 9,844 — 9,844 Arising on business combinations 845 — 845 Foreign exchange adjustment on translation of foreign operations 71 (2 ) 69 Additions 164 44 208 Amortization (1,995 ) (15 ) (2,010 ) At December 31, 2020 8,929 27 8,956 Arising on business combinations 6,848 — 6,848 Effects of movements in exchange rates 568 1 569 Additions 1,336 — 1,336 Disposals (327 ) — (327 ) Amortization (2,826 ) (15 ) (2,841 ) At December 31, 2021 14,528 13 14,541 Lease liabilities The recognized lease liability is as shown: Leasehold property Motor Total € ‘000s € ‘000s € ‘000s At January 1, 2020 9,893 — 9,893 Arising on business combinations 815 — 815 Foreign exchange adjustment on translation of foreign operations 130 (2 ) 128 Additions 157 39 196 Interest expense 684 1 685 Lease payments (2,632 ) (13 ) (2,645 ) At December 31, 2020 9,047 25 9,072 Arising on business combinations 8,602 — 8,602 Effects of movements in exchange rates 528 (1 ) 527 Additions 1,311 — 1,311 Disposals (347 ) — (347 ) Interest expense 496 1 497 Lease payments (3,401 ) (12 ) (3,413 ) At December 31, 2021 16,236 13 16,249 Maturity analysis - contractual undiscounted cash flows 2021 € ‘000s 2020 € ‘000s Less than one year 5,746 2,586 One to five years 13,336 8,788 More than five years 154 — Total undiscounted lease liabilities 19,236 11,374 Lease liabilities Lease liabilities included in the Consolidated Statement of Financial Position 2021 2020 € ‘000s € ‘000s Current 5,353 2,318 Non-Current 10,896 6,754 Total lease liabilities 16,249 9,072 Amounts recognized in the Consolidated Statement of Profit or Loss and Other Comprehensive Income 2021 € ‘000s 2020 € ‘000s Interest on lease liabilities 497 685 Amortization on right-of-use 2,841 2,010 COVID-19 — (360) 3,338 2,335 Amounts recognized in the Consolidated Statement of Cash Flows 2021 € ‘000s 2020 € ‘000s Interest paid on lease liabilities 532 707 Principal payment on lease liabilities 2,881 1,938 Total cash outflow for leases 3,413 2,645

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Related party transactions		19 Related party transactions Remuneration of key management personnel The remuneration of the directors and executive officers (excluding non-executive 2021 € ‘000s 2020 € ‘000s Short term employee benefits 5,848 5,301 Post-employment 35 75 5,884 5,376 Key management personnel services were also provided by Whitfield Management Limited and Digital Outsource Services Proprietary Limited. Amounts paid to Whitfield Management Limited for these services for the year ended December 31, 2021 amounted to € 1.6 million As of December 31, 2021, the Group has made a cash advancement to Super Group (SGHC) Limited of €0.7 million.
Parent [member]
Disclosure of transactions between related parties [line items]
Related party transactions	10 Related party transactions As of December 31, 202 1 year-end

Dividends Paid And Proposed

Dividends Paid And Proposed	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of dividends paid and proposed	20 Dividends paid and proposed 2021 € ‘000s 2020 € ‘000s Cash dividends on ordinary shares declared and paid: Final dividend (2020: € 0.18 per share) — 10,000 — 10,000

Provisions

Provisions	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of provisions	21 Provisions 2021 € ‘000s 2020 € ‘000s License review provision As at the beginning of the year — 24,265 Settled in the year — (13,556 ) Amounts transferred to accruals during the year — (10,709 ) Provided in the year — — As at the end of the year — — Withholding, indirect and gaming taxes As at the beginning of the year 45,766 22,797 Arising on business combinations — 17,879 Settled in the year (706 ) (110 ) Provided in the year 3,425 5,200 Effects of movements in exchange rates 840 — Amounts transferred to accruals during the year (1,610 ) — As at the end of the year 47,715 45,766 Current 47,715 45,766 Non-current — — Total provisions 47,715 45,766 Provisions have been made based on the Group’s best estimate of the future cash flows, taking into account the risks and uncertainty of timing associated with each obligation associated with each obligation. License review provisions The Group is regulated for betting and gaming activities in a number of territories and is subject to compliance with the terms of these licenses. During 2020, the Group was subject to a license review in one of its principal operating territories. As part of the license review the Company agreed to pay an amount of € 13.6 million and perform a follow up review. No further provisions were raised as no additional expected liability arose from this further review. As at December 31, 2020, the Group had completed the follow up review and as such, given the increased certainty of payments to be made, transferred the remaining provision balance to accruals. In September 2021, the Group was notified of the completion of the license review described above. Of the € 10.7 million accruals related to the license review at December 31, 2020, € 7.4 million was settled during the period. The remainder of this accrual is anticipated to be settled in future periods. Withholding, indirect and gaming tax provisions The Group is subject to withholding, indirect and gaming taxes in the jurisdictions in which it operates. The Group records provisions for taxes in certain jurisdictions where the interpretation of tax legislation is uncertain or where the Group continues to challenge the interpretations and the likelihood of tax being payable is considered probable. The Group makes provisions for these matters based on the best estimate based on the individual facts and circumstances. Assessments made rely on advice from legal counsel and management’s assessment of judgments reached on cases in similar jurisdictions, as well as estimates and assumptions which may involve a series of complex judgements about future events. To the extent that the final outcome of these matters is different than the amounts recorded, such differences may impact the Group’s financial results in the period in which such determination is made.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of commitments	22 Commitments and contingencies Withholding, indirect and gaming taxes As reflected in the critical judgments disclosures in note 3, the Group reviews tax developments at each reporting date to determine if a provision should be recorded or a contingency disclosed. The Group assesses its tax liabilities taking into account current (and enacted but not yet implemented) tax law in conjunction with advice received from professional advisers and/or legal counsel. Management have assessed that the financial effect of such contingencies are either possible or probable but cannot be reliably measured due to considerable uncertainty regarding amount and/or timing. Legal contingencies The business is party to pending litigation in various jurisdictions and with various plaintiffs in the normal course of business. The Group takes legal advice as to the likelihood of success of claims and counterclaims. No provision is made where, due to inherent uncertainties, no accurate quantification of any cost, or timing of such cost, which may arising from any of the legal proceedings can be determined.

Subsidiaries

Subsidiaries	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of subsidiaries	23 Subsidiaries The table below includes the Company’s principal subsidiaries as at December 31, 2021, determined as either contributing to 10% or more of the Group assets or revenues. The Company has other subsidiaries, however the assets and revenues did not exceed 10%, and the aggregate did not exceed 20% of the Group’s consolidated assets or revenues for the year ended December 31, 2021: Name % Equity interest Country of incorporation Nature of business Bayton Limited 100% Malta Gaming operations Baytree Interactive Limited 100% Guernsey Gaming operations Betway Limited 99.9% Malta Gaming operations Pindus Holdings Limited 100% Guernsey Holding company Certain subsidiary entities of the Group are not wholly-owned. non-controlling

Subsequent events

Subsequent events	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Subsequent events [Line Items]
Subsequent events		24 Subsequent events Sports Entertainment Acquisition Corp merger On January 27, 2022 (the ‘Closing date’) the Company completed the merger pursuant to the Business Combination Agreement (as it may be amended, supplemented or otherwise modified from time to time, the ‘Business Combination Agreement’) dated April 23, 2021, by and among itself (‘SGHC’), Super Group (SGHC) Limited (‘NewCo’), Sports Entertainment Acquisition Corp (‘SEAC’), a New York Stock Exchange (‘NYSE’) publicly traded special purpose acquisition company based in the United States, Super Group Holding Company Merger Sub, Inc (‘Merger Sub’), a Delaware corporation and a wholly-owned Prior to the closing date, SGHC shareholders (“Pre-Closing 8.51 to 1 pre-combination On the Closing date, SEAC merged with and into Merger Sub, with SEAC as the surviving company continuing as a wholly owned subsidiary of NewCo and at the effective time of the merger, each share of Class A common stock of SEAC was cancelled and extinguished and converted into the right to receive one ordinary share of no par value of NewCo. As a result of this transaction, pre-redemption cash of € 341.8 million was assumed by Super Group (SGHC) Limited, net of transaction expenses of € 55.8 million. Sports Entertainment Acquisition Corp merger (continued) Further to the above, pursuant to the Business Combination Agreement, Pre-Closing Earnout Shares. The Earnout Shares are issuable by NewCo to the Pre-Closing five-year Company acquisitions Management has not completed the following acquisitions: • In an agreement entered into on April 7, 2021, the Group are to acquire 100% of the issued share capital of Digital Gaming Corporation (“DGC”) for € 11.1 million, conditional on various regulatory approvals. The purchase of DGC is conditioned upon written consent from the Gaming Authorities in the US that Gaming Approvals for each relevant jurisdiction and certain market access agreements will not terminate due to the purchase by SGHC. • In an agreement entered into on April 19, 2021, the Group are to acquire 70% of the issued share capital of BlueJay Limited for a nominal amount, conditional on the formal approval from the Betting Control and Licensing Board and Competitions Authority in Kenya. Furthermore, SGHC assessed whether the rights within the contract to acquire these entities were substantive or protective rights and whether these rights would give the Company control over these entities even though the sale was not finalized. SGHC determined that the rights contained in the contract were not substantive. Therefore, until the conditions within the contract are met, SGHC does not have control over these entities. Repayment of loans receivable Loans receivable to the value of € 18.8 million out of the € 25.5 million as at December 31, 2021 have been received. Increase in financial guarantee On January 21, 2022, Standard Bank increased its loan facility with DGC from US $50 million to US $78 million and the repayment date was extended from 18 months to 36 months after the first drawing under the facility. As the Group has provided a financial guarantee on this loan facility, this resulted in a corresponding increase in the Group’s restricted cash balance.
Super Group (SGHC) Limited
Subsequent events [Line Items]
Subsequent events	11 Subsequent events Sports Entertainment Acquisition Corp merger On January 27, 2022 (the ‘Closing date’) the Company completed the merger pursuant to the Business Combination Agreement (as it may be amended, supplemented or otherwise modified from time to time, the ‘Business Combination Agreement’) dated April 23, 2021, by and among itself (‘Super Group’), SGHC Limited (‘SGHC’), Sports Entertainment Acquisition Corp (‘SEAC’), a New York Stock Exchange (‘NYSE’) publicly traded special purpose acquisition company based in the United States, Super Group Holding Company Merger Sub, Inc (‘Merger Sub’), a Delaware corporation and a wholly-owned Prior to the closing date, SGHC shareholders (“Pre-Closing pre-combination On the Closing date, SEAC merged with and into Merger Sub, with SEAC as the surviving company continuing as a wholly owned subsidiary of Super Group and at the effective time of the merger, each share of Class A common stock of SEAC was cancelled and extinguished and converted into the right to receive one ordinary share of no par value of Super Group. SEAC is not considered a business as defined by IFRS 3 (Business Combinations) given it consists predominately of cash in the Trust Account. Therefore, the merger transaction will be accounted for under IFRS 2 Share-based Payment. Under this method of accounting, there is no acquisition accounting and no recognition of goodwill. SEAC will be treated as the acquired company for financial reporting purposes. The difference in the fair value of the consideration (i.e. shares and warrants issued by Super Group) for the acquisition of SEAC over the fair value of the identifiable net assets of SEAC will represent a service for the listing of Super Group and be recognized as a share-based payment expense. The fair value of consideration transferred for the acquisition of SEAC on January 27, 2022 were as follows: • Closing share price of SEAC’s shares as traded on NYSE which was $ 8.14 per share, resulting in a value of € 226.3 million. • Closing price of SEAC’s public warrants as traded on NYSE which was $ 1.63 per warrant, resulting in a value of € 32.4 million. • The valuation of the private warrants using the Black Scholes valuation at a total amount of € 14.1 million. The net assets of SEAC of € 164 million (see below) were assumed by Super Group and the issuance of ordinary shares and warrants by Super Group was recognized at fair value of € 273.8 million, with the resulting difference amounting to € 108.8 million representing the listing expense recognized on the transaction. In addition, SGHC incurred additional other listing expenses such as lawyers and consultants’ fees of € 23.2 million, resulting in a total listing expense of € 54.4 million. Further to the above, pursuant to the Business Combination Agreement, Pre-Closing Pre-Closing

Accounting policies (Policies)

Accounting policies (Policies)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Going concern		2.1 Going concern The accompanying consolidated financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis of presentation assumes that the Company will continue in operation for at least a period of one year after the date these financial statements are issued, and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The coronavirus pandemic (‘COVID-19’) On 24 February 2022, Russian troops invaded Ukraine creating uncertainty on the economic and global financial markets. Management has assessed that the exposure to these markets is marginal and the unrest to date has not had a significant negative impact to the Group’s liquidity and operations in these regions have ceased. Management is monitoring the potential impact of this unrest and have not identified any major operational challenges though the date of issuance of these financial statements. As part of the preparation of these consolidated financial statements, management has considered the impact of COVID-19 The Group has recognized net profit for the year ended of € 235.9 million for the year ended December 31, 2021 (2020: € 149.2 million), (2019: net loss after tax 2019 of € 17.9 million) and generated cash flows from operations for the year ended December 31, 2021 of € 209.4 million (2020: € 151.3 million). As of December 31, 2021 current assets exceeded current liabilities by € 250.0 million (2020: current liabilities exceed current assets by € 173.8 million), (2019: € 246.9 million). The Group has been in an accumulated profit position since the prior financial year and has sufficient cash and cash equivalents as at December 31, 2021 to meet its current obligations. After having reviewed in detail the current trading position, forecasts and prospects of the Group, and the terms of trade in operation with customers and suppliers, management is satisfied that the Group has sufficient resources available to continue in operational existence for the foreseeable future. Management have prepared cash flow forecasts that model the impact of a variety of scenarios and that under each scenario the Group has the ability to manage its committed expenditure to ensure that it has sufficient working capital to continue to meet its obligations as they fall due. Based on these factors, management has a reasonable expectation that the Group has and will have adequate resources to continue in operational existence for a period of at least 12 months from April 20, 2022 and therefore have prepared the Consolidated Financial Statements on a going concern basis. Furthermore, management has disclosed any events occurring after the Consolidated Statement of Financial Position date, including the closing of the SPAC transaction with Sports Entertainment Acquisition Corporation on January 27, 2022, which may affect the going concern of the Group in note 24 of the financial statements.
Recent accounting pronouncements		2.2 Recent accounting pronouncements Several amendments apply for the first time in 2021, but do not have a material impact on the consolidated financial statements of the Group. Standards issued not yet applied The following IFRSs have been issued but have not been applied in these financial statements. Their adoption is not expected to have a material effect on the Group’s consolidated financial statements. • Amendments to IAS 37: Onerous contracts - • Amendments to IAS 16: Property, Plant and Equipment: Proceeds before Intended Use (effective date January 1, 2022); • Amendments to IFRS 1, IFRS 9 and IAS 41: Annual Improvements to IFRS Standards 2018 - • Amendments to IFRS 3: Reference to the Conceptual Framework (effective date January 1, 2022); • Amendments to IAS 1 and IFRS Practice Statement 2: Classification of Liabilities as Current or Non-current • Amendments to IAS 8: Definition of Accounting Estimates (effective date January 1, 2023); • Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (effective date January 1, 2023); • IFRS 17 Insurance Contracts (effective date January 1, 2023); and • Amendments to IFRS 10 and IAS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (effective date to be confirmed).
Basis of Consolidation		2.3 Basis of Consolidation A subsidiary is an entity controlled by the Group. The Group controls an entity when it has power over the entity, it 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 over the entity. The Group’s consolidated financial statements include the accounts of the Company and its subsidiary undertakings. The Group re-assesses When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies. A change in the ownership interest of a subsidiary, without loss of control, is accounted for as an equity transaction. If the Group loses control over a subsidiary, it derecognizes the related assets (including goodwill), liabilities, non-controlling
Revenue recognition		2.4 Revenue recognition The Group generates revenue through income earned from online gaming activities, comprising online casino games and sports betting, as well as brand licensing agreements. All revenue is recognized net of the fair value of customer incentives and value-added Online casino and sports betting Revenues generated from online casino games and sports betting are classified as derivative financial instruments accounted for in accordance with IFRS 9, ‘Financial Instruments’. These derivatives are initially recognized at fair value, representing the amount staked by the customer adjusted for any customer incentives. They are subsequently remeasured when the outcome and the transaction price is known and the amount payable is confirmed, at which point the movement is recorded as a gain or loss in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. As such gains and losses arise from similar transactions, they are offset within net revenue. The Group recognizes revenue transactions at the fair value of the consideration received or receivable at the point the transactions are settled. Any open positions at period end are fair valued with the resulting gain or loss recorded in the Statement of Profit or Loss and Other Comprehensive Income. Customer liabilities related to these timing differences are accounted for as derivative financial instruments, further discussed in note 17. Sports betting and online casino revenue represents the net house win adjusted for the fair market value of gains and losses on open betting positions and certain customer incentives. Brand licensing agreements Revenue also includes brand licensing revenues generated by the provision of the Betway brand to other online gambling companies, which is accounted for in accordance with IFRS 15, ‘Revenue from Contracts with Customers,’ by applying the five step model. The transaction price for brand licensing contracts are composed of monthly licensing fees, monthly brand exploitation fees, and sports and e-sports e-sports year-to-year Brand licensing agreements allow the contracting partner to use the SGHC brands for the life of the contract in exchange for a fee which is billed and paid monthly. The agreements are a series of distinct services that are substantially the same and have the same pattern of transfer with the customer simultaneously receiving and consuming the benefits provided by the services. The revenue recognized by the Group on brand licensing agreements is allocated evenly on a monthly basis over the life of the contract in line with the delivery of the services and benefits.
Intangible assets		2.5 Intangible assets Intangible assets are principally comprised of customer databases, brands, marketing and data analytics know-how, internally-generated Goodwill Goodwill acquired in business combinations is recognized as an intangible asset with any impairment in carrying value being charged to the Consolidated Statement of Profit and Loss and Other Comprehensive Income. Where the fair value of identifiable assets, liabilities and contingent liabilities exceed the fair value of consideration paid, the excess is credited in full to the Consolidated Statement of Profit and Loss and Other Comprehensive Income on the acquisition date. Impairment tests on goodwill and other intangible assets with indefinite useful economic lives are undertaken annually at October 31 (2020: December 31). Other non-financial Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows; its cash generating units (‘CGU’s’). Goodwill is allocated on initial recognition to each of the Group’s CGU’s that are expected to benefit from a business combination that gives rise to the goodwill. Intangible assets arising on acquisitions Intangible assets are recognized on business combinations if they are separable from the acquired entity or arise from other contractual/legal rights and are recorded initially at fair value at the date of acquisition. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques. Customer databases Customer databases represent the customer database acquired in business combinations. Brands Brands represent the brands acquired in business combinations. Licenses Licenses represent gaming and sports betting licenses that are a prerequisite for online casino or sport betting together with supplier and outsourcing contracts. Exclusive license rights Exclusive license rights represents sole and exclusive rights to operate products under license agreements. Marketing and data analytics know-how Marketing and data analytics know-how Acquired technology Acquired technology represents customer represents internally developed assets and other technology acquired in business combinations. Internally-generated software development costs Research costs are expensed as incurred, and development costs are only recognized as internally-generated • the completion of the intangible asset is technically feasible; • the Group has the intention to complete the intangible asset and to use or to sell it; • the intangible asset can be sold or used internally; • the intangible asset will generate future benefits in terms of new business opportunities, cost savings or economies of scale; • sufficient technical and financial resources are available to complete the development and to use or sell the intangible asset, and • expenditures can be measured reliably. Direct costs include not only the personnel expenses for the development team, but also the costs for external consultants and developers. Amortization Amortization is provided at rates calculated to write off the valuation of each asset over its expected useful life, as follows: Intangible Asset Useful economic life Customer databases 2-5 Brands Assessed separately for each asset, with lives ranging up to 20 years Marketing and data analytics know-how 4-5 Licenses 1-5 Exclusive license rights 3 years straight line Acquired technology 2-6 Internally-generated 2-5 The estimated useful lives and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.
Research and development costs		2.6 Research and development costs Research and development costs that are not eligible for capitalization have been expensed in the period incurred totaling € 16.5 million for the year ended December 31, 2021 (2020: € 18.5 million), (2019: € 17.7 million ). These expenses are included in the ‘General and administrative expenses’ line item within the Consolidated Statement of Profit or Loss and Other Comprehensive Income.
Property, plant and equipment		2.7 Property, plant and equipment Property, plant and equipment is stated at historical cost less accumulated depreciation and any accumulated impairment losses. Property plant and equipment Useful economic life Leasehold improvements Over the life of the lease or the useful life of the asset, whichever is shorter Furniture and fittings 3-5 Office equipment 3- 5 Computer hardware and software 3-5 The gain or loss arising on the disposal or retirement of an asset is determined as the difference between the sale proceeds and the net carrying amount of the asset and is recorded as income or expense in the Consolidated Statement of Profit or Loss and Other Comprehensive Income.
Taxes		2.8 Taxes Current income tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Group operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation at each reporting date and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: • When the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; and • in respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except: • When the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit not taxable profit or loss; and • in respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed Deferred tax assets and 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 at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in Other Comprehensive Income (‘OCI’) or directly in equity. Tax benefits acquired as part of a business combination, but not satisfying the criteria for separate recognition at that date, are recognized subsequently if new information about facts and circumstances change. The adjustment is either treated as a reduction in goodwill (as long as it does not exceed goodwill) if it was recognized during the measurement period or recognized in profit or loss. The Group offsets deferred tax assets and deferred tax liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.
Financial instruments		2.9 Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition and are subsequently measured at amortized cost, fair value through OCI, or fair value through profit or loss. The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Group’s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient, the Group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. Trade receivables that do not contain a significant financing component or for which the Group has applied the practical expedient are measured at the transaction price determined under IFRS 15, ‘Revenue from Contracts with Customers’. For a financial asset to be classified and measured at amortized cost or fair value through other comprehensive income, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Group’s business model for managing financial assets refers to how it manages its financial assets to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortized cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows while financial assets classified and measured at fair value through OCI are held within a business model with the objective of both holding to collect contractual cash flows and selling. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in four categories: • Financial assets at amortized cost (debt instruments); • Financial assets at fair value through OCI with recycling cumulative gains and losses (debt instruments); • Financial assets designated at fair value through OCI with no recycling cumulative gains and losses (equity instruments); and • Financial assets at fair value through profit or loss. Financial assets at amortized cost Financial assets at amortized cost are subsequently measured using the effective interest rate (‘EIR’) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. The Group’s financial assets at amortized cost includes: • trade receivables and other receivables which include amounts due from payment service providers and customers under brand licenses; • loans receivable which include loans to shareholders; • regulatory deposits which are amounts held by the regulators or ring fenced as a result of regulatory requirements in the various jurisdictions in which the Group operates; and • restricted cash balances. For the purpose of the Statement of Cash Flows, cash and cash equivalents comprises of the cash at banks and on hand. Restricted cash represents cash held at banks by the Group but which is used as security for specific arrangements (such as cash held on the Consolidated Statement of Financial Position in designated client fund accounts where certain jurisdictions require the Group to do so), and to which the Group has restricted access. It includes funds held to cover monies owed to customers, as per the terms of the various licensed jurisdictions. Restricted cash balances are classified as other financial assets held at amortized cost and further classified as current or non-current Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized (i.e. removed from the Group’s Consolidated Statement of Financial Position) when: • the rights to receive cash flows from the asset have expired; • the Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass-through’ • the Group has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset; or • the Group has transferred substantially all the risks and rewards of the asset. Impairment of financial assets The Group recognizes an allowance for expected credit losses (‘ECLs’) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. There are three approaches to recognizing ECLs, the general, simplified or the purchased or originated credit-impaired • Trade and other receivables that do not contain a significant financing component as required under IFRS 9. • Trade receivables that result from transactions within the scope of IFRS 15 (i.e. trade receivables relating to brand licensing agreements). • The Group applies the low credit risk simplification approach to the following financial assets: • Loans receivable that do not contain a significant component as required under IFRS 9. • Restricted cash that meets the definition of a financial guarantee contract that is not accounted for at fair value through profit and loss under IFRS 9. The Group measures loss allowances for trade receivables based on the lifetime ECLs and only tracks changes in credit risk at each reporting date. The Group monitors trade and other receivables based on credit risk characteristics and aging of the receivables. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than a week overdue. The Group considers a financial asset to be in default if the borrower is unlikely to pay its obligations to the Group in full or the financial asset is more than a month overdue. Presentation of allowance for ECL in the Consolidated Statement of Financial Position The expected credit loss allowance for each type of financial asset (i.e. trade receivables) is deducted from the gross carrying amount of the assets (i.e. contra-asset). Financial assets with low risk The Group applies a low credit risk approach to loans receivable, regulatory deposits and cash and cash equivalents. The Group uses a 12-month Write-off Write-offs Financial liabilities Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. All financial liabilities are recognized initially at fair value and in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Group’s financial liabilities include trade and other payables, interest bearing loans and borrowings and lease liabilities. Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: • Financial liabilities at fair value through profit or loss; and • Financial liabilities at amortized cost. Financial liabilities at amortized cost This is the category most relevant to the Group. After initial recognition, interest-bearing Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Derivative financial instruments Derivative financial instruments are initially recognized at fair value on the date on which a derivative financial instrument is entered into and subsequently remeasured at fair value and changes therein are generally recognized in profit or loss. Derivative financial instruments are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. Amounts received from customers on sportsbook events that have not occurred by the Consolidated Statement of Financial Position date are derivative financial instruments and have been designated by the Group on initial recognition as financial liabilities at fair value through profit or loss and the resulting gains and losses from bets are included in revenue. Other financial instruments carried at fair value through profit and loss and Other comprehensive income (excluding those recognized in Revenue) All financial assets measured at fair value through profit and loss (FVTPL) and other comprehensive income (FVTOCI) are recorded at fair value, being their transaction price, in the Consolidated Statement of Financial Position. The Group has elected to designate certain financial assets held as equity instruments as financial instruments carried at fair value with changes in fair value recognized in the Consolidated Statement of Other Comprehensive Income. All other assets that meet the definition of a derivative are carried at fair value through profit and loss. When the transaction price of the instrument differs from the fair value at origination and the fair value is based on a valuation technique using only inputs observable in market transactions, the Group recognizes the difference between the transaction price and fair value in the Consolidated Statement of Profit or Loss and Other Comprehensive Income, referred to as a day 1 gains or losses. In those cases where fair value is based on valuation techniques for which some of the inputs are not observable, the difference between the transaction price and the fair value is deferred and is only recognized in profit or loss when the inputs become observable, or when the instrument is derecognized. Subsequently, if there are no day 1 gains or losses on initial recognition, financial assets at FVTPL are re-measured re-measurement Debt equity swaps When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, the Group measures them at the fair value of the equity instruments issued, unless that fair value cannot be reliably measured. The difference between the carrying amount of the financial liability (or part of a financial liability) extinguished, and the consideration paid, shall be recognized in profit or loss, in accordance with paragraph 3.3.3 of IFRS 9 Financial Instruments. The equity instruments issued shall be recognized initially and measured at the date the financial liability (or part of that liability) is extinguished. Refer to note 3 on fair value considerations.
Fair value measurement		2.10 Fair value measurement Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: • In the principal market for the asset or liability; or • In the absence of a principal market, in the most advantageous market for the asset or liability. All assets and liabilities for which fair value is measured or disclosed in the consolidated financial statements are categorized within 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 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities. • Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable. • Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. If the inputs used to measure the fair value of an asset or a liability fall into different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. The Group recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred.
Foreign currencies		2.11 Foreign currencies Transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates at the reporting date. Differences arising on settlement or translation of monetary items are recognized in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-monetary Non-monetary Group companies The Group’s consolidated financial statements are presented in Euros, which is also the parent company’s functional currency. For each entity, the Group determines the functional currency, and items included in the financial statements of each entity are measured using that functional currency. When translating the subsidiary’s respective functional currencies into the Group’s presentation currency, which is Euros, assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition are translated using the exchange rates at the reporting date. Income and expense items are translated using the average rates prevailing during the year. Equity is translated at historical exchange rates. All resulting foreign currency translation differences are recognized in other comprehensive income and accumulated in the foreign currency translation reserve. If a foreign operation is entirely disposed of or control is lost due to a partial disposal, the cumulative amount of the translation reserve relating to that foreign operation is reclassified to profit or loss and is part of the gain or loss on disposal.
Pension costs		2.12 Pension costs The Group makes contributions to defined contribution plans. Contributions are charged to the Consolidated Statement of Profit or Loss and Other Comprehensive Income as they become payable in accordance with the rules of the schemes. For the year ended December 31, 2021 € 2.1 million (2020: € 1.6 million) was charged to the statement of comprehensive income.
Capital management		2.13 Capital management The Group’s objectives, when managing capital, are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders, and to maintain an optimal capital structure in order to minimize the cost of capital. If financing is required, management will consider whether debt or equity financing is more appropriate and proceed accordingly. The capital employed by the Group is composed of equity attributable to the shareholders, as detailed in the Consolidated Statement of Changes in Equity.
Provisions		2.14 Provisions Provisions are recognized when the Group has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. For further details refer to note 21.
Business combinations		2.15 Business combinations Business combinations are accounted for using the acquisition method with assets and liabilities acquired recorded at the acquisition date fair value. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition-date non-controlling The Group also applies the pooling of interest method when the acquisition of a business either lacks substance or is a business combination under common control. When the pooling of interest method is applied, the assets and liabilities of all combining parties will be reflected at their predecessor carrying amounts. The Group determines that it has acquired a business when the acquired set of activities and assets include an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Group acquires a business, it assesses the assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date.
Earnings per share		2.16 Earnings per share The Group presents basic and diluted earnings per share (‘EPS’) data for its ordinary shares. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Group by the weighted average number of ordinary shareholders of the Group outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares.
Leases		2.17 Leases The Group is a lessee and enters into contracts to lease office property and motor vehicles. Determining whether an arrangement contains a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for both a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an asset, the Group assesses whether the contract meets three key evaluations under IFRS 16 ‘Leases’ • the contract contains an identified asset, which is either explicitly identified in the contract or implicitly specified by being identified at the time the asset is made available to the Group; • the Group has the right to obtain substantially all of the economic benefits from use of the identified asset throughout the period of use, considering its rights within the defined scope of the contract the time the asset is made available to the Group; and • the Group has the right to direct the use of the identified asset throughout the period of use. The Group assesses whether it has the right to direct how and for what purpose the asset is used throughout the period of use. Measurement and recognition of leases as a lessee Right-of-use At lease commencement date, the Group recognizes a right-of-use right-of-use After the commencement date, the Group measures the right-of-use right-of-use re-measurement straight-line At the commencement date, the Group measures the lease liability at the present value of the lease payments (currently only consisting of fixed payments), discounted using the interest rate implicit in the lease, if that rate is readily available, or the incremental borrowing rate. Generally, the Group uses the incremental borrowing rate (‘IBR’) as the discount rate as the rate implicit in the lease is not readily determinable. The IBR is the rate of interest that the Group would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use-asset The Group has elected to adopt the practical expedient and apply a single discount rate to the identified portfolio of leases having similar remaining lease term, similar underlying assets and in a similar economic environment. The Group determines the lease term beginning with the non-cancellable lease-by-lease The Group has elected to apply the practical expedient to combine lease and non-lease non-lease Lease liabilities The lease liability is measured at amortized cost using the effective interest rate method. The liability is increased as a result of interest accrued on the balance outstanding and is reduced for lease payments made. It is remeasured to reflect any reassessment or modification, or if there are changes in in-substance When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right-of-use right-of-use On the Consolidated Statement of Financial Position, right-of-use Short-term The Group has elected not to recognize right-of-use COVID-19 concessions The Group has received certain rent concessions on property leases during the year ended December 31, 2020 as a result of the COVID 19 pandemic. No lease concessions were received for the year ended December 31, 2021. The Group has applied the practical expedient available in IFRS 16.46A which allows the Group to not treat the rent concessions provided for during the period as lease modifications but as income recognized within the Consolidated Statement of Profit or Loss and Other Comprehensive Income. The amount is disclosed separately in note 18.
Super Group (SGHC) Limited
Statements [Line Items]
Going concern	2.1 Going concern The accompanying financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis of presentation assumes that the Company will continue in operation for at least a period of one year after the date these financial statements are issued, and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred a net loss over the period as it was incorporated in the current financial period with the intention to merge with other companies. As at the reporting date this transaction had not completed. The Company has recognized net loss of € 1.4 million for the period Ma rch rch After having reviewed in detail the current trading position, forecasts and prospects of the Company, and the terms of trade in operation with customers and suppliers, management is satisfied that the Company has sufficient resources available to continue in operational existence for the foreseeable future. Management have prepared cash flow forecasts that model the impact of a variety of scenarios and that under each scenario the Company has the ability to manage its committed expenditure to ensure that it has sufficient working capital to continue to meet its obligations as they fall due. Based on these factors, management has a reasonable expectation that the Company has and will have adequate resources to continue in operational existence for a period of at least 12 months from April 20, 2022 and therefore have prepared the financial statements on a going concern basis. Furthermore, management has disclosed any events occurring after the Statement of Financial Position date, including the closing of the SPAC transaction with Sports Entertainment Acquisition Corporation on January 27, 2022, which may affect the going concern of the Company in note 11 of the financial statements.
Recent accounting pronouncements	2.2 Recent accounting pronouncements Several amendments apply for the first time in 2021, but do not have a material impact on the financial statements of the Company. Standards issued not yet applied The following IFRSs have been issued but have not been applied in these financial statements. Their adoption is not expected to have a material effect on the Company’s financial statements. • Amendments to IFRS 1, IFRS 9 and IAS 41: Annual Improvements to IFRS Standards 2018 - • Amendments to IAS 1 and IFRS Practice Statement 2: Classification of Liabilities as Current or Non-current • Amendments to IAS 8: Definition of Accounting Estimates (effective date January 1, 2023).
Intangible assets	2.3 Intangible assets Intangible assets are principally comprised of trademarks and are stated at cost less accumulated amortization and impairment. Trademarks Trademarks represent the costs incurred to register the Company’s trademark. Amortization Amortization is provided at rates calculated to write off the valuation, less estimated residual value, of each asset over its expected useful life, as follows: Intangible Asset Useful economic life Trademarks Assessed separately for each asset, with lives ranging up to 20 years The estimated useful lives and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.
Taxes	2.4 Taxes Current income tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the Statement of Profit or Loss and Other Comprehensive Income. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation at each reporting date and establishes provisions where appropriate.
Deferred taxation	Deferred taxation Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability in the consolidated statement of financial position differs from its tax base, except for differences arising in certain instances. Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilized.
Financial instruments	2.5 Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial assets Initial recognition and measurement Financial assets are classified, at initial recognition and are subsequently measured at amortized cost, fair value through OCI, and fair value through profit or loss. The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Company’s business model for managing them. With the exception of trade receivables that do not contain a significant financing component or for which the Company has applied the practical expedient, the Company initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs. For a financial asset to be classified and measured at amortized cost or fair value through other comprehensive income, it needs to give rise to cash flows that are ‘solely payments of principal and interest (SPPI)’ on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at fair value through profit or loss, irrespective of the business model. The Company’s business model for managing financial assets refers to how it manages its financial assets to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. Financial assets classified and measured at amortized cost are held within a business model with the objective to hold financial assets in order to collect contractual cash flows while financial assets classified and measured at fair value through OCI are held within a business model with the objective of both holding to collect contractual cash flows and selling. Subsequent measurement For purposes of subsequent measurement, financial assets are classified in four categories: • Financial assets at amortized cost (debt instruments); • Financial assets at fair value through OCI with recycling cumulative gains and losses (debt instruments); • Financial assets designated at fair value through OCI with no recycling cumulative gains and losses (equity instruments); and • Financial assets at fair value through profit or loss. Financial assets at amortized cost Financial assets at amortized cost are subsequently measured using the effective interest rate (‘EIR’) method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. The Company’s financial assets at amortized cost includes: • trade receivables and other receivables. For the purpose of the Statement of Cash Flows, cash and cash equivalents comprises of the cash at banks and on hand net of outstanding bank overdrafts as they are considered an integral part of the Company’s cash management. Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized (i.e. removed from the Company’s Statement of Financial Position) when: • the rights to receive cash flows from the asset have expired; • the Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a ‘pass-through’ • the Company has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset; or • the Company has transferred substantially all the risks and rewards of the asset. Impairment of financial assets The Company recognizes an allowance for expected credit losses (‘ECLs’) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Company expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. There are three approaches to recognizing ECLs, the general, simplified or the purchased or originated credit-impaired Trade and other receivables that do not contain a significant financing component as required under IFRS 9. The Company measures loss allowances for trade receivables based on the lifetime ECLs and only tracks changes in credit risk at each reporting date. The Company monitors trade and other receivables based on credit risk characteristics and aging of the receivables. The Company assumes that the credit risk on a financial asset has increased significantly if it is more than a week overdue. The Company considers a financial asset to be in default if the borrower is unlikely to pay its obligations to the Company in full or the financial asset is more than a month overdue. Presentation of allowance for ECL in the Statement of Financial Position The expected credit loss allowance for each type of financial asset (i.e. trade receivables) is deducted from the gross carrying amount of the assets (i.e. contra-asset). Financial assets with low risk The Company applies a low credit risk approach to loans receivable, regulatory deposits and cash and cash equivalents. The Company uses a 12-month Write-off Write-offs Financial liabilities Initial recognition and measurement Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. All financial liabilities are recognized initially at fair value and in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Company’s financial liabilities include trade and other payables, interest bearing loans and borrowings. Subsequent measurement For purposes of subsequent measurement, financial liabilities are classified in two categories: • Financial liabilities at fair value through profit or loss; and • Financial liabilities at amortized cost. Financial liabilities at amortized cost This is the category most relevant to the Company. After initial recognition, interest-bearing Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the Statement of Profit or Loss and Other Comprehensive Income.
Foreign currencies	2.6 Foreign currencies Transactions and balances Transactions in foreign currencies are initially recorded by the Company at their respective functional currency spot rates at the date the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates at the reporting date. Differences arising on settlement or translation of monetary items are recognized in the Statement of Profit or Loss and Other Comprehensive Income. Non-monetary Non-monetary
Capital management	2.7 Capital management The Company’s objectives, when managing capital, are to safeguard the Company’s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders, and to maintain an optimal capital structure in order to minimize the cost of capital. If financing is required, management will consider whether debt or equity financing is more appropriate and proceed accordingly. The capital employed by the Company is composed of equity attributable to the shareholders, as detailed in the Statement of Changes in Equity.
Segments	2.8 Segments The Company has not included segmental disclosures within the accompanying notes to the financial statements as no operating segments have been identified. The Company has one entity and limited transactions consisting of transaction and other administrative costs.

Accounting policies (Tables)

Accounting policies (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Summary of Intangible Asset Useful Economic Life		Amortization is provided at rates calculated to write off the valuation of each asset over its expected useful life, as follows: Intangible Asset Useful economic life Customer databases 2-5 Brands Assessed separately for each asset, with lives ranging up to 20 years Marketing and data analytics know-how 4-5 Licenses 1-5 Exclusive license rights 3 years straight line Acquired technology 2-6 Internally-generated 2-5
Summary of Property, Plant and Equipment Useful Economic Life		Property, plant and equipment is stated at historical cost less accumulated depreciation and any accumulated impairment losses. Property plant and equipment Useful economic life Leasehold improvements Over the life of the lease or the useful life of the asset, whichever is shorter Furniture and fittings 3-5 Office equipment 3- 5 Computer hardware and software 3-5
Super Group (SGHC) Limited
Statements [Line Items]
Summary of Intangible Asset Useful Economic Life	Amortization is provided at rates calculated to write off the valuation, less estimated residual value, of each asset over its expected useful life, as follows: Intangible Asset Useful economic life Trademarks Assessed separately for each asset, with lives ranging up to 20 years

Loss from operations (Tables)

Loss from operations (Tables)	9 Months Ended
	Dec. 31, 2021
Parent [member]
Statements [Line Items]
Summary of Loss from Operations is Derived	Loss from operations is derived at after charging the following: 2021 € SEC Listing Transaction Charges 1,332,175 Other administrative costs 95,795 1,427,970

Business combinations (Tables)

Business combinations (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about business combination [abstract]
Summary of Identifiable Assets Acquired and Liabilities Assumed at Fair Value as of Acquisition Date	The preliminary fair values of the identifiable assets and liabilities assumed of these companies as at the dates of acquisition were: Raging River Webhost Partner Buffalo Digiproc Digiprocessing Raichu Smart The Red Haber Total as at January 11, as at April 9, as at April 9, as at April 9, as at April 14, as at April 16, as at April 19, as at September as at October as at December As at December 2021 2021 2021 2021 2021 2021 2021 2, 2021 15, 2021 1, 2021 1, 2021 € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s Assets Note Property, plant and equipment 13 89 1,066 — — 82 1 1,355 — — 243 4,884 7,720 Customer databases 11 11,062 — — — — — — — — — 131 11,193 Marketing and data analytics know-how 11 18,165 — — — — — — — — — — 18,165 Licenses 11 242 — — — — — — — — — — 242 Acquired technology 11 — — — — 623 — — — — 17 — 640 Loans receivable — — 21 — 6,206 — — — — 118 — 6,345 Right-of-use 18 36 — — — — — 2,150 — — 1,251 3,411 6,848 Deferred tax assets 20 — — — — — 33 — — — — 53 Trade and other receivables 3,949 1,501 469 10,912 2,636 20 5,099 1 — 2,273 16,163 43,023 Restricted cash 72 — — — — — — — — — — 72 Cash and cash equivalents 10,301 1,038 732 4,887 5,916 30 1,162 — — 3,353 13,759 41,178 43,936 3,605 1,222 15,799 15,463 51 9,799 1 — 7,255 38,348 135,479 Liabilities Lease liabilities 18 (39 ) — — — — — (2,174 ) — — (1,362 ) (5,027 ) (8,602 ) Interest-bearing — (1,404 ) — — (5,985 ) — (1,987 ) (69 ) — — (1,296 ) (10,741 ) Trade and other payables (5,371 ) (496 ) (175 ) (13,070 ) (3,437 ) (1 ) (1,063 ) — (36 ) (1,405 ) (14,375 ) (39,429 ) Customer liabilities (1,999 ) — — — — — — — — — — (1,999 ) Deferred tax liabilities (8,354 ) — — — (6 ) — (1,251 ) — — (5 ) (109 ) (9,725 ) Income tax payables (913 ) — — — (34 ) — (269 ) — — (451 ) (482 ) (2,149 ) (16,676 ) (1,900 ) (175 ) (13,070 ) (9,462 ) (1 ) (6,744 ) (69 ) (36 ) (3,223 ) (21,289 ) (72,645 ) Total identifiable net assets at fair value 27,260 1,705 1,047 2,729 6,001 50 3,055 (68 ) (36 ) 4,032 17,059 62,834 Goodwill 11 — 1,195 — — 3,199 — 1,323 76 278 — — 6,071 Bargain purchase arising on acquisition (10,047 ) — (347 ) (214 ) — (50 ) — — — (1,832 ) (3,859 ) (16,349 ) Purchase consideration 17,213 2,900 700 2,515 9,200 — 4,378 8 242 2,200 13,200 52,556 The fair values of the identifiable assets and liabilities assumed of these companies as at the dates of acquisition were: Yakira Limited Gazelle Lanester Total as at as at As at September 30, September 30, May 4, 2020 2020 2020 2020 € ‘000s € ‘000s € ‘000s € ‘000s Assets Property, plant and equipment 15 575 60 650 Customer databases — 6,004 1,069 7,073 Brands 508 — 13,808 14,316 Marketing and data analytics know-how 998 24,879 18,718 44,595 Licenses 16 823 185 1,024 Acquired technology 2,211 8,187 9,860 20,258 Loans receivable 1 340 14,467 14,808 Income tax receivables — 367 3 370 Right-of-use assets 74 340 430 844 Deferred tax assets — — 689 689 Trade and other receivables 1,204 7,778 9,556 18,538 Restricted cash 282 301 — 583 Cash and cash equivalents 5,120 10,952 14,119 30,191 10,429 60,547 82,965 153,941 Liabilities Lease liabilities (77 ) (338 ) (400 ) (815 ) Interest-bearing loans and borrowings — (25 ) (6,281 ) (6,306 ) Trade and other payables (5,529 ) (11,505 ) (8,562 ) (25,596 ) Customer liabilities (537 ) (1,289 ) (3,365 ) (5,191 ) Deferred tax liabilities (481 ) (2,161 ) (4,664 ) (7,306 ) Provisions — (1,420 ) (16,459 ) (17,879 ) Income tax payables — — (145 ) (145 ) (6,624 ) (16,738 ) (39,877 ) (63,239 ) Total identifiable net assets at fair value 3,806 43,808 43,087 90,701 Goodwill 94 — — 94 Bargain purchase arising on acquisition — (17,508 ) (17,487 ) (34,995 ) Purchase consideration 3,900 26,300 25,600 55,800
Summary of Revenue and Profit Before Tax Contribution from Acquired Entities	From the date of acquisition, the acquired entities contributed the following to revenue and profit before tax of the Group: For the period from the acquisition dates through December 31, 2021 € ‘000s Revenue 113,007 Profit before taxation 47,046 From the date of acquisition, the acquired entities contributed the below to revenue and profit before tax of the Group for the year ended December 31, 2020: Total € ‘000s Revenue 85,953 Profit before taxation 15,773
Summary of Revenue and Profit Before Tax of Combined Entities	Had the acquired entities been acquired at the beginning of the reporting period, the revenue and profit before tax of the Group would have been as follows: € ‘000s Revenue 1,322,854 Profit before taxation 238,507 Had the acquired entities been acquired at the beginning of the reporting period, the revenue and profit before tax of the Group would have been as follows: Total € ‘000s Revenue 983,087 Loss before taxation 135,975
Summary of Major Class of Consideration Transferred at Fair Value as of Acquisition Date	The following table summarizes the acquisition date fair value of each major class of consideration transferred: Shares issued Dividends paid to previous Liabilities Deferred Cash paid Purchase consideration € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s € ‘000s Raging River Trading Proprietary Limited 13,149 1,961 — — 2,103 17,213 Webhost Limited — — — — 2,900 2,900 Partner Media Limited — — — — 700 700 Buffalo Partners Limited — — — — 2,515 2,515 Digiproc Consolidated Limited — — — — 9,200 9,200 Digiprocessing (Mauritius) Limited — — — — — — Raichu Investments Proprietary Limited — — 2,881 — 1,497 4,378 Smart Business Solutions S.A. — — — — 8 8 TheSpike.GG — — — — 242 242 Red Interactive Limited — — — — 2,200 2,200 Haber Investments Limited — — — 13,200 — 13,200 13,149 1,961 2,881 13,200 21,365 52,557 The following table summarizes the acquisition date fair value of each major class of consideration transferred: Yakira Gazelle Management Holdings Limited Lanester Limited Total € ‘000s € ‘000s € ‘000s € ‘000s Shares issued at fair value — — — — Liabilities assumed/deferred consideration 3,900 26,300 25,600 55,800 Total consideration 3,900 26,300 25,600 55,800 Net cash acquired with the subsidiary 5,120 10,952 14,119 30,191 Net cash flow on acquisition 5,120 10,952 14,119 30,191
Summary of Cash Flow on Acquisition	The following table summarizes the net cash flow on acquisition: Net cash the Net cash flow Cash paid € ‘000s subsidiaries € ‘000s on acquisition € ‘000s Raging River Trading Proprietary Limited (2,103 ) 10,301 8,198 Webhost Limited (2,900 ) 1,038 (1,862 ) Partner Media Limited (700 ) 732 32 Buffalo Partners Limited (2,515 ) 4,887 2,372 Digiproc Consolidated Limited (9,200 ) 5,916 (3,284 ) Digiprocessing (Mauritius) Limited — 30 30 Raichu Investments Proprietary Limited (1,497 ) 1,162 (335 ) Red Interactive Limited (2,200 ) 3,353 1,153 Haber Investments Limited — 13,759 13,759 Smart Business Solutions S.A. (8 ) — (8 ) TheSpike.GG (242 ) — (242 ) (21,365 ) 41,178 19,813

Segment reporting (Tables)

Segment reporting (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of operating segments [abstract]
Summary of Operating Results Based on Segments	2021 Betway 2021 Spin 2021 Other 2 2021 Total € ‘000s € ‘000s € ‘000s € ‘000s Revenue 687,752 632,906 — 1,320,658 Direct and marketing expenses (511,708 ) (381,223 ) (3,563 ) (896,494 ) Other operating income 5,090 587 2,365 8,042 General and administrative expenses (71,550 ) (57,678 ) (20,631 ) (149,859 ) Depreciation and amortization expense (49,528 ) (33,107 ) (925 ) (83,560 ) Profit from operations 60,056 161,485 (22,754 ) 198,787 Adjusted EBITDA 1 109,584 194,592 (14,722 ) 289,454 2020 Betway 2020 Spin 2020 Other 2 2020 Total € ‘000s € ‘000s € ‘000s € ‘000s Revenue 394,525 513,494 — 908,019 Direct and marketing expenses (310,547 ) (302,058 ) (84 ) (612,689 ) General and administrative expenses (38,984 ) (71,082 ) (4,472 ) (114,538 ) Depreciation and amortization expense (24,602 ) (30,804 ) (1 ) (55,407 ) Profit from operations 20,392 109,550 (4,557 ) 125,385 Adjusted EBITDA 1 44,993 140,354 (4,555 ) 180,792 2019 Betway 2019 Spin 2019 Other 2 2019 Total € ‘000s € ‘000s € ‘000s € ‘000s Revenue 346,015 130,025 — 476,040 Direct and marketing expenses (346,959 ) (84,025 ) — (430,984 ) General and administrative expenses (45,783 ) (24,184 ) — (69,967 ) Depreciation and amortization expense (19,772 ) (10,689 ) — (30,460 ) Profit from operations (66,499 ) 11,127 — (55,371 ) Adjusted EBITDA 1 (46,727 ) 21,816 — (24,911 ) 1 Adjusted EBITDA is a non-GAAP 2 € 20.6 million (2020: € 4.5 million) (2019: Nil) disclosed as “Other” comprises employment, legal, accounting and other central administrative costs incurred at a SGHC Limited level.
Summary of Adjusted Earnings Before Interest Tax Depreciation and Amortization	The reconciliation of non-GAAP 2021 2020 2019 € ‘000s € ‘000s € ‘000s Profit for the year 235,878 149,217 (17,948 ) Income tax expense (9,970 ) 429 333 Finance income (1,312 ) (257 ) (158 ) Finance expense 6,370 10,991 7,733 Depreciation and amortization expense 83,560 55,407 30,460 EBITDA 314,526 215,787 20,420 Transaction costs 7,107 — — Gain on derivative contracts (15,830 ) — — Gain on bargain purchase (16,349 ) (34,995 ) (45,331 ) Adjusted EBITDA 289,454 180,792 (24,911 )
Summary of Dissagregation of Revenue Based on Products	Group revenue disaggregated by product line for the year ended December 31, 2021: Betway Spin Total € ‘000s € ‘000s € ‘000s Online casino 3 228,801 629,924 858,725 Sports betting 3 385,368 1,814 387,182 Brand licensing 4 71,053 — 71,053 Other 5 2,530 1,168 3,698 Total Group revenue 687,752 632,906 1,320,658 Group revenues disaggregated by product line for the year ended December 31, 2020: Betway Spin Total € ‘000s € ‘000s € ‘000s Online casino 3 172,093 511,311 683,404 Sports betting 3 161,080 293 161,373 Brand licensing 4 61,352 1,890 63,242 Total Group revenue 394,525 513,494 908,019 Group revenues disaggregated by product line for the year ended December 31, 2019: Betway Spin Total € ‘000s € ‘000s € ‘000s Online casino 3 166,894 129,393 296,287 Sports betting 3 136,405 631 137,036 Brand licensing 4 42,717 — 42,717 Total Group revenue 346,016 130,024 476,040 3 Sports betting and online casino revenues are not within the scope of IFRS 15 ‘Revenue from Contracts with Customers’ and are treated as derivatives under IFRS 9 ‘Financial Instruments’. 4 Brand licensing revenues are within the scope of IFRS 15 ‘Revenue from Contracts with Customers’. 5 Other relates to rebates received from external processors and outsource fees from external customers.
Summary of Disaggregation of Revenue Geographically	The Group further analyzed revenue according to the following regions: 2021 Betway € ‘000s 2021 Spin € ‘000s 2021 Total € ‘000s Africa and Middle East 212,027 5,350 217,377 Asia and Pacific 201,887 127,863 329,750 Europe 129,248 19,858 149,106 North America 130,683 462,969 593,652 South/Latin America 13,907 16,866 30,773 687,752 632,906 1,320,658 % % % Africa and Middle East 31% 1% 17% Asia and Pacific 29% 20% 25% Europe 19% 3% 11% North America 19% 73% 45% South/Latin America 2% 3% 2% 2020 Betway 2020 Spin 2020 Total € ‘000s € ‘000s € ‘000s Africa and Middle East 30,220 8,603 38,823 Asia and Pacific 151,351 85,103 236,454 Europe 137,964 56,786 194,750 North America 71,667 348,946 420,613 South/Latin America 3,323 14,056 17,379 394,525 513,494 908,019 % % % Africa and Middle East 8% 2% 4% Asia and Pacific 38% 17% 26% Europe 35% 11% 21% North America 18% 68% 47% South/Latin America 1% 3% 2% 2019 Betway 2019 Spin 2019 Total € ‘000s € ‘000s € ‘000s Africa and Middle East 15,248 3,756 19,004 Asia and Pacific 80,060 26,185 106,245 Europe 202,002 22,105 224,107 North America 47,797 74,273 122,070 South/Latin America 907 3,705 4,612 346,016 130,024 476,040 % % % Africa and Middle East 4% 3% 4% Asia and Pacific 23% 20% 22% Europe 58% 17% 47% North America 15% 57% 26% South/Latin America 0% 3% 1%

Profit from operations (Tables)

Profit from operations (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Profit from Operations	Note 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Profit from operations is derived at after charging the following: Amortization of intangible assets 11 77,564 51,191 27,399 Depreciation of property, plant and equipment 13 3,154 2,206 1,358 Amortization of right-of-use 18 2,841 2,010 1,703 Foreign exchange losses 27,142 13,913 13,136
Summary of Direct and Marketing Expenses	Direct and marketing expenses in the Consolidated Statement of Profit or Loss and Comprehensive Income are broken down as follows: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Direct and marketing expenses Gaming tax, license costs and other tax 48,800 33,969 44,087 Processing & Fraud Costs 173,619 99,322 51,709 Royalties 202,856 164,636 70,900 Staff costs and related expenses 79,885 47,158 43,007 Other operational costs 36,126 19,142 20,566 Costs relating to currency movements and financing expenses 4,924 1,596 6,365 Marketing Expenses 350,284 246,866 194,350 896,494 612,689 430,984
Summary of General and Administration Expenses	General and Administration expenses in the Consolidated Statement of Profit or Loss and Comprehensive Income are broken down as follows: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s General and administration expenses Outsource fees 88,859 86,506 52,491 Technology and infrastructure costs 20,198 9,172 5,785 Other administrative costs 40,802 18,860 11,691 149,859 114,538 69,967
Summary of Depreciation and Amortization Expense	The depreciation and amortization expense attributable to each of these is as follows: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Amount included in General and Administration expenses 5,996 4,216 3,061 Amount included in Direct and Marketing Expenses 77,564 51,191 27,399 83,560 55,407 30,460

Staff costs (Tables)

Staff costs (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Staff Costs	2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Staff costs are as follows: Salaries and wages 70,272 46,100 43,475 Social security costs 5,639 4,800 4,318 Other pension costs 2,066 1,645 1,317 77,977 52,545 49,110 The average monthly number of employees, including the directors’, during the year was as follows: Average number of employees 1,664 840 624

Finance expense (Table)

Finance expense (Table)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Finance Expense	2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Interest on loans and borrowings 5,873 10,306 7,174 Interest on lease liabilities 497 685 561 6,370 10,991 7,735

Income tax (Table)

Income tax (Table)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Income Taxes Are Recognized In Profit Or Loss	2021 € ‘000s 2020 € ‘000s 2019 € ‘000s The following income taxes are recognized in profit or loss: Current tax expense: Current year 9,389 13,041 2,787 Changes in estimates related to prior years (189 ) 23 (2 ) Foreign exchange adjustment 23 (8 ) 3 Deferred tax expense: Origination and reversal of temporary differences 21,797 (9,580 ) (1,385 ) Origination of changes in tax rates (64 ) — (15 ) Changes in estimates related to prior years 105 — — Recognition of previously unrecognized deferred tax assets (34,938 ) — — Foreign exchange adjustment 47 (2 ) 4 Release of deferred tax arising on business combinations (6,901 ) (3,188 ) (1,058 ) Dividend tax expense 761 143 — Income tax expense reported in the Consolidated Statement of Profit or Loss and Other Comprehensive Income (9,970 ) 429 333
Summary of Tax Rate For The Effective Tax Reconciliation Is Taken From The Company's Domestic Tax Rate At 0% (2020: 0%)	The applicable tax rate for the effective tax reconciliation is taken from the Company’s domestic tax rate at 0% (2020: 0%). 2021 2020 2019 € ‘000s € ‘000s € ‘000s Profit/(loss) before taxation 225,908 149,646 (17,617 ) At SGHC’s statutory tax rate Tax expense at statutory rate — — — Rate differential between local and Group rates 20,581 3,617 1,391 Release of deferred tax arising on business combinations (6,901 ) (3,188 ) (1,058 ) Recognition of deferred tax arising on assessed loss (23,650 ) — — (Benefit)/Expense reported in the Consolidated Statement of Profit or Loss and (9,970 ) 429 333
Summary of Reconciliation of Deferred Tax Assets/(Liabilities)	2021 2020 € ‘000s € ‘000s Reconciliation of deferred tax assets/(liabilities), net: Net deferred tax (liabilities)/assets as of January 1 4,523 (1,624 ) Net additions from business combinations (9,672 ) (6,617 ) Recognized within income tax expense 19,954 12,771 Foreign currency translation adjustment 55 (7 ) Net deferred tax (liabilities)/assets as of December 31 14,860 4,523 2021 € ‘000s 2020 € ‘000s The deferred tax assets and liabilities relate to the following items: Taxes arising on acquired intangible assets (10,740 ) (9,202 ) Intangible assets 10 32 Trade and other payables 6,417 1,820 Tax loss carried forward 20,416 194 Corporate tax rebate — 11,533 Other assets and prepayments (1,244 ) 146 Reflected in the Consolidated Statement of Financial Position: Deferred tax assets 24,108 13,734 Deferred tax liabilities (9,248 ) (9,211 )

Earnings per share (Table)

Earnings per share (Table)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Summary of Earning Per Share Detail		The following table reflects the income and share data used in the basic and diluted EPS calculations: 2021 € ‘000s 2020 € ‘000s 2019 € ‘000s Profit attributable to ordinary equity holders of the Group 235,878 149,217 (17,948 ) Weighted average number of ordinary shares for basic and diluted EPS 55,497,173 54,415,374 53,863,810 Net profit per share, basic and diluted 4.25 2.74 (0.33 )
Parent [member]
Statements [Line Items]
Summary of Earning Per Share Detail	The following table reflects the loss and share data used in the basic and diluted EPS calculations. 2021 € Loss attributable to ordinary equity holders of the Group (1,427,997 ) Weighted average number of ordinary shares for basic and diluted EPS 1 Net loss per share, basic and diluted (1,427,997 )

Intangible assets (Tables)

Intangible assets (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Statements [Line Items]
Summary of Intangible Asset		Goodwill Customer Brands Licenses Exclusive Marketing know-how Acquired Internally- € ‘000s Total Cost At January 1, 2020 18,830 8,908 59,777 1,741 55,000 54,682 8,852 1,899 209,689 Arising on business combinations 94 7,073 14,316 1,024 — 44,595 20,258 — 87,360 Additions — — — 621 — — — 9,521 10,142 Effects of movements in exchange rates (81 ) — — 98 — — — (5 ) 12 At December 31, 2020 18,843 15,981 74,093 3,484 55,000 99,277 29,110 11,415 307,203 Arising on business combinations 6,071 11,193 — 242 — 18,165 640 — 36,311 Disposals — — — — — — (135 ) (2,088 ) (2,223 ) Additions — — — 1,994 — — — 21,612 23,606 Effects of movements in exchange rates 109 2 — (10 ) — — 13 (18 ) 96 At December 31, 2021 25,023 27,176 74,093 5,710 55,000 117,442 29,628 30,921 364,993 Accumulated amortization and impairment At January 1, 2020 — 3,768 3,476 1,354 22,805 4,557 1,412 992 38,364 Amortization charge for the year — 4,839 6,797 272 16,098 15,019 6,692 1,474 51,191 Effects of movements in exchange rates — — — (14 ) — — 25 — 11 At December 31, 2020 — 8,607 10,273 1,612 38,903 19,576 8,129 2,466 89,566 Amortization charge for the year — 11,913 7,307 642 16,097 25,498 11,082 5,025 77,564 Disposals — — — — — — — (131 ) (131 ) Effects of movements in exchange rates — — — 43 — — (25 ) (1 ) 17 At December 31, 2021 — 20,520 17,580 2,297 55,000 45,074 19,186 7,359 167,016 Net book value At December 31, 2020 18,843 7,374 63,820 1,872 16,097 79,701 20,981 8,949 217,637 At December 31, 2021 25,023 6,656 56,513 3,413 — 72,368 10,442 23,562 197,977
Parent [member]
Statements [Line Items]
Summary of Intangible Assets	Trademarks € Cost At January 1, 2021 — Additions 10,521 At December 31, 2021 10,521 Accumulated amortization and impairment At January 1, 2021 — Amortization charge for the period — At December 31, 2021 — Net book value At December 31, 2021 10,521

Impairment reviews (Tables)

Impairment reviews (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Goodwill allocated to each of the CGU's	Carrying amount of Goodwill allocated to each of the CGU’s: 2021 2020 € ‘000s € ‘000s Betway 22,604 18,843 Spin 2,419 — Total 25,023 18,843
Summary of Key Assumptions used in the Estimation of the Recoverable Amount	The valuation assumptions are based on external sources (macro-economic Pre-tax 22.2 % Long-term 2 %
Summary of Key Assumption must change in its Recoverable Amount to be Equal to Carrying Amount	Certain adjustments were applied to reflect specific risks the CGU faces compared to its peers operating mainly in regulatory markets. Change in pre-tax 3,372 % Change in long-term n/a

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of detailed information about property, plant and equipment	Leasehold Computer Office Furniture & improvements € ‘000s software € ‘000s equipment € ‘000s fittings € ‘000s Total € ‘000s Cost At January 1, 2020 3,527 4,811 432 740 9,510 Additions 156 1,231 147 439 1,973 Disposals (25 ) (246 ) (69 ) (42 ) (382 ) Arising on business combinations 255 159 95 141 650 Effects of movements in exchange rates (66 ) (349 ) (99 ) (50 ) (564 ) At December 31, 2020 3,847 5,606 506 1,228 11,187 Additions 860 1,808 236 243 3,147 Disposals (8 ) (496 ) (92 ) (41 ) (637 ) Arising on business combinations 2,252 4,805 358 305 7,720 Effects of movements in exchange rates 255 487 51 101 894 At December 31, 2021 7,206 12,210 1,059 1,836 22,311 Accumulated depreciation Balance at January 1, 2020 2,090 2,513 144 328 5,075 Depreciation 330 1,651 96 129 2,206 Disposals (24 ) (212 ) (35 ) (23 ) (294 ) Effects of movements in exchange rates (73 ) (268 ) (76 ) (26 ) (443 ) At December 31, 2020 2,323 3,684 129 408 6,544 Depreciation 500 2,224 189 241 3,154 Disposals (5 ) (384 ) (78 ) (33 ) (500 ) Effects of movements in exchange rates 113 438 21 43 615 At December 31, 2021 2,931 5,962 261 659 9,813 Net book value At December 31, 2020 1,524 1,922 377 820 4,643 At December 31, 2021 4,275 6,248 798 1,177 12,498

Trade and other receivables (Ta

Trade and other receivables (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Text Block [Line Items]
Summary Of Trade And Other Receivables Detailed Information		14 Trade and other receivables 2021 2020 € ‘000s € ‘000s Processor receivables 63,495 39,376 Trade receivables 56,346 35,632 Inventory 40 — Other receivables 3,453 2,840 Prepayments 45,918 30,528 Other taxation and social security — 469 169,252 108,845
Parent [member]
Text Block [Line Items]
Summary Of Trade And Other Receivables	2021 € Trade receivables 4,234 Prepayments 42,894 47,128

Trade and other payables (Table

Trade and other payables (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Text Block [Line Items]
Summary Of Trade And Other Payables Detailed Information		2021 € ‘000s 2020 € ‘000s Trade payables 77,651 75,249 Other taxation and social security 9,835 3,196 Other payables 1,106 2,132 Accruals 58,761 62,732 147,353 143,309
Parent [member]
Text Block [Line Items]
Schedule Of Trade And Other Payables	2021 € Trade payables 3,187 Accruals 907,063 910,250

Equity (Tables)

Equity (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Text Block [Line Items]
Schedule of changes in equity		2021 2020 Ordinary shares issued and fully paid as at January 1 54,553,972 53,863,810 Share buy-back (691,884 ) — Issued during the period 2,991,877 690,162 Ordinary shares issued and fully paid as at December 31 56,853,965 54,553,972
Parent [member]
Text Block [Line Items]
Schedule of changes in equity	2021 € Ordinary shares issued and fully paid as at March 29 — Issued during the period — Ordinary shares issued and fully paid as at December 31 —

Financial instruments - fair _2

Financial instruments - fair values and risk management (Tables)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Financial instruments fair values and risk management [Line Items]
Summary of Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value		The following are the fair values and carrying amounts of financial assets and liabilities in the Consolidated Statement of Financial Position: Carrying Amount December 31, Fair Value December 31, Carrying Amount December 31, Fair Value December 31, Assets Loans receivable 25,516 25,516 39,804 39,804 Trade and other receivables 119,841 119,841 75,008 75,008 Regulatory deposits 8,594 8,594 2,901 2,901 Restricted cash 60,296 60,296 12,093 12,093 Cash and cash equivalents 293,798 293,798 138,540 138,540 Total 508,045 508,045 268,346 268,346 Liabilities Trade and other payables 134,930 134,930 136,869 136,869 Lease liabilities 16,249 16,249 9,072 9,072 Deferred consideration 13,200 13,200 2,089 2,089 Interest-bearing 3,772 3,772 210,723 210,723 Customer liabilities (at fair value through profit/loss) 51,959 51,959 43,709 43,709 Total 220,110 220,110 402,462 402,462 Net 287,935 287,935 (134,116 ) (134,116 )
Summary of detailed information about financial instruments		2021 € ‘000s Opening balance — Gain or loss on initial recognition 22,589 Changes in fair value during the period (9,508 ) Closing balance 13,081
Summary of Tabular Form Of Interest Bearing Loans And Borrowings		Interest-bearing December 31, December 31, 2021 € ‘000s 2020 € ‘000s Current interest-bearing loans and borrowings Financial institution loan (ZAR 1.25% interest) 1,537 — Financial institution loan (ZAR 15% interest) 1,318 — Financial institution loan (GBP 3-month — 82,641 Financial institution loan (CAD 3-month — 258 Financial institution loan (CHF 3-month — 843 Financial institution loan (EUR 3-month — 95,296 Financial institution loan (EUR 6% interest) — 2,591 Other loans (NGN 0%) 126 — Other loans (EUR 0%) 27 2,093 Total current interest-bearing loans and borrowings 3,008 183,722 Non-current Financial institution loan (ZAR 1.25% interest) 764 — Financial institution loan (EUR 3-month — 2,254 Financial institution loan (USD 6% interest) — 2,044 Financial institution loan (EUR 6% interest) — 22,703 Total non-current 764 27,001
Summary of Tabular Form Of Analysis Of Loan And Borrowings		Analysis of loans and borrowings for the year ended 31 December 2021 Facility Maturity Interest rate Currency Facility amount ‘000s Financial institution loan 15-Jun-22 15 % ZAR R75,032 Financial institution loan 31-Aug-23 1.25 % ZAR R49,944 Other loans On demand 0 % EUR Unspecified Other loans On demand 0 % NGN Unspecified Analysis of loans and borrowings for the year ended 31 December 2020 Facility Maturity Interest rate Currency Facility amount ‘000s Financial institution loan On demand 3- month LIBOR plus 5% GBP £ 75,000 Financial institution loan On demand 3- month LIBOR plus 5% Multi-currency € 90,000 Financial institution loan On demand 3- month LIBOR plus 5% EUR € 11,500 Financial institution loan On demand 3- month LIBOR plus 5% EUR € 6,000 Financial institution loan 27-Nov-24 6% EUR € 10,000 Financial institution loan 21-Feb-23 3- month LIBOR plus 3% EUR € 10,000 Financial institution loan 02-Oct-23 6% USD $ 5,000 Financial institution loan 07-Mar-21 6% EUR € 5,000 Financial institution loan 28-Mar-24 6% Multi-currency € 10,000 Financial institution loan 27-Nov-24 6% EUR € 10,000 Other loans On demand 0% EUR Unspecified Other loans On demand 1.5% EUR € 25,600
Summary of cash flows for financial liabilities		The following table shows the cash flows for financial liabilities. Carrying Contractual less than 1-2 3-5 Over At December 31, 2021 Trade payables 77,651 77,651 77,651 — — — Accruals 57,279 57,279 57,279 — — — Other payables 1,106 1,106 1,106 — — — Customer liabilities 51,959 51,959 51,959 — — — Lease liabilities 16,249 19,236 5,746 5,422 7,914 154 Deferred consideration 13,200 13,200 13,200 — — — Interest-bearing 3,327 3,327 2,563 764 — — Interest-bearing 445 560 556 4 — — 221,216 224,318 210,060 6,190 7,914 154 At December 31, 2020 Trade payables 75,249 75,249 75,249 — — — Accruals 61,620 61,620 61,620 — — — Other payables 2,132 2,132 2,132 — — — Customer liabilities 43,709 43,709 43,709 — — — Lease liabilities 9,072 11,374 2,586 2,568 6,220 — Deferred consideration 2,089 2,089 2,089 — — — Interest-bearing 200,417 200,416 174,568 — 25,848 — Interest-bearing 10,306 16,617 9,250 — 7,367 — 404,594 413,206 371,203 2,568 39,435 —
Summary of reconciliation of liabilities arising from financing activities		Interest-bearing loans and borrowings and consideration Lease Total € ‘000s € ‘000s € ‘000s At January 1, 2019 146,793 11,457 158,250 Cash inflows 14,610 — 14,610 Cash outflows — (2,215 ) (2,215 ) Eliminated on business combinations (18,200 ) — (18,200 ) Deferred consideration paid (20,284 ) — (20,284 ) Effects of movements in exchange rates 2,444 (1 ) 2,443 New leases — 91 91 Increase in deferred consideration 62,500 — 62,500 Arising from business combinations 22,328 — 22,328 Interest 7,174 561 7,735 At December 31, 2019 217,365 9,893 227,258 Cash inflows 7,142 — 7,142 Cash outflows (15,779 ) (2,645 ) (18,424 ) Loans novated 29,844 — 29,844 Deferred consideration paid (66,027 ) — (66,027 ) Effects of movements in exchange rates (1,945 ) 128 (1,817 ) New leases — 196 196 Increase in deferred consideration 25,600 — 25,600 Arising from business combinations 6,306 815 7,121 Interest 10,306 685 10,991 At December 31, 2020 212,812 9,072 221,884 Cash inflows — — — Cash outflows (24,641 ) (3,413 ) (28,054 ) Deferred consideration paid (4,050 ) — (4,050 ) Effects of movements in exchange rates 4,124 527 4,651 Disposals — (347 ) (347 ) New leases — 1,311 1,311 Other 25 — 25 Increase in deferred consideration 15,161 — 15,161 Loans novated - share subscription (202,625 ) — (202,625 ) Arising from business combinations 10,741 8,602 19,343 Liabilities assumed on business combination 2,881 Loans novated (12 ) (12 ) Loans waived (2,808 ) — Interest 5,364 497 5,861 At December 31, 2021 16,972 16,249 33,147
Super Group (SGHC) Limited
Financial instruments fair values and risk management [Line Items]
Summary of Tabular Form Of Analysis Of Loan And Borrowings	Analysis of loans and borrowings for the year ended December 31, 2021 Facility Maturity Interest rate Currency Facility amount Other loans On demand 0 % EUR Unspecified Other loans On demand 0 % GBP Unspecified Other loans On demand 0 % USD Unspecified
Summary of cash flows for financial liabilities	The following table shows the cash flows for financial liabilities: Carrying Contractual less than 1-2 3-5 Over € € € € € € At December 31, 2021 Trade payables 3,187 3,187 3,187 — — — Accruals 907,063 907,063 907,063 — — — Loans and borrowings 665,745 665,745 665,745 — — — 1,575,995 1,575,995 1,575,995 — — —
Summary of reconciliation of liabilities arising from financing activities		Changes in liabilities arising from financing activities Loans and borrowings Total € € At January 1, 2021 — — Recharges 639,793 639,793 Effects of movements in exchange rates 25,952 25,952 At December 31, 2021 665,745 665,745

Leases - (Tables)

Leases - (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
summary of Right-of-use assets	Right-of-use The amount recognized as right-of-use Leasehold property Motor Total € ‘000s € ‘000s € ‘000s At January 1, 2020 9,844 — 9,844 Arising on business combinations 845 — 845 Foreign exchange adjustment on translation of foreign operations 71 (2 ) 69 Additions 164 44 208 Amortization (1,995 ) (15 ) (2,010 ) At December 31, 2020 8,929 27 8,956 Arising on business combinations 6,848 — 6,848 Effects of movements in exchange rates 568 1 569 Additions 1,336 — 1,336 Disposals (327 ) — (327 ) Amortization (2,826 ) (15 ) (2,841 ) At December 31, 2021 14,528 13 14,541
summary of lease liability	Lease liabilities The recognized lease liability is as shown: Leasehold property Motor Total € ‘000s € ‘000s € ‘000s At January 1, 2020 9,893 — 9,893 Arising on business combinations 815 — 815 Foreign exchange adjustment on translation of foreign operations 130 (2 ) 128 Additions 157 39 196 Interest expense 684 1 685 Lease payments (2,632 ) (13 ) (2,645 ) At December 31, 2020 9,047 25 9,072 Arising on business combinations 8,602 — 8,602 Effects of movements in exchange rates 528 (1 ) 527 Additions 1,311 — 1,311 Disposals (347 ) — (347 ) Interest expense 496 1 497 Lease payments (3,401 ) (12 ) (3,413 ) At December 31, 2021 16,236 13 16,249
Summary of maturity analysis - contractual undiscounted cash flows	Maturity analysis - contractual undiscounted cash flows 2021 € ‘000s 2020 € ‘000s Less than one year 5,746 2,586 One to five years 13,336 8,788 More than five years 154 — Total undiscounted lease liabilities 19,236 11,374
Summary of lease liabilities and expenses	Lease liabilities Lease liabilities included in the Consolidated Statement of Financial Position 2021 2020 € ‘000s € ‘000s Current 5,353 2,318 Non-Current 10,896 6,754 Total lease liabilities 16,249 9,072 Amounts recognized in the Consolidated Statement of Profit or Loss and Other Comprehensive Income 2021 € ‘000s 2020 € ‘000s Interest on lease liabilities 497 685 Amortization on right-of-use 2,841 2,010 COVID-19 — (360) 3,338 2,335 Amounts recognized in the Consolidated Statement of Cash Flows 2021 € ‘000s 2020 € ‘000s Interest paid on lease liabilities 532 707 Principal payment on lease liabilities 2,881 1,938 Total cash outflow for leases 3,413 2,645

Related Party Transactions (Ta

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of information about key management personnel	2021 € ‘000s 2020 € ‘000s Short term employee benefits 5,848 5,301 Post-employment 35 75 5,884 5,376

Dividends Paid And Proposed (

Dividends Paid And Proposed (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of Detailed Information About Dividends Explanatory	2021 € ‘000s 2020 € ‘000s Cash dividends on ordinary shares declared and paid: Final dividend (2020: € 0.18 per share) — 10,000 — 10,000

Provisions - (Tables)

Provisions - (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Reconciliation Of Changes In Provisions	2021 € ‘000s 2020 € ‘000s License review provision As at the beginning of the year — 24,265 Settled in the year — (13,556 ) Amounts transferred to accruals during the year — (10,709 ) Provided in the year — — As at the end of the year — — Withholding, indirect and gaming taxes As at the beginning of the year 45,766 22,797 Arising on business combinations — 17,879 Settled in the year (706 ) (110 ) Provided in the year 3,425 5,200 Effects of movements in exchange rates 840 — Amounts transferred to accruals during the year (1,610 ) — As at the end of the year 47,715 45,766 Current 47,715 45,766 Non-current — — Total provisions 47,715 45,766

Subsidiaries - (Tables)

Subsidiaries - (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Disclosure of interests in subsidiaries	Name % Equity interest Country of incorporation Nature of business Bayton Limited 100% Malta Gaming operations Baytree Interactive Limited 100% Guernsey Gaming operations Betway Limited 99.9% Malta Gaming operations Pindus Holdings Limited 100% Guernsey Holding company

General information and basis_2

General information and basis of preparation - Additional Information (Detail) - € / shares	Dec. 31, 2021	Dec. 31, 2020	Jul. 31, 2020
Text Block [Abstract]
Number of shares issued	2,991,877	690,162	13,638,493
Par value per share			€ 0

Accounting policies - Summary o

Accounting policies - Summary of Intangible Asset Useful Economic Life (Detail)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021
Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		2 years 6 months
Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		10 years
Customer databases [Member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		2 years
Customer databases [Member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		5 years
Brands [Member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		20 years
Marketing and Data Analytics and Know How [Member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		4 years
Marketing and Data Analytics and Know How [Member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		5 years
Licences [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		1 year
Licences [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		5 years
Exclusive Licenses [Member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		3 years
Acquired Technology [Member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		2 years
Acquired Technology [Member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		6 years
Internally Generated Software Development Costs [Member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		2 years
Internally Generated Software Development Costs [Member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful economic life		5 years
Trademarks [Member] | Super Group (SGHC) Limited
Disclosure of detailed information about intangible assets [line items]
Useful economic life	20 years

Accounting policies - Summary_2

Accounting policies - Summary of Property, Plant and Equipment Useful Economic Life (Detail)	12 Months Ended
	Dec. 31, 2021
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation method, property, plant and equipment	Over the life of the lease or the useful life of the asset, whichever is shorter
Fixtures and fittings [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful economic life	3 years
Fixtures and fittings [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful economic life	5 years
Office equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful economic life	3 years
Office equipment [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful economic life	5 years
Computer hardware and software [Member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful economic life	3 years
Computer hardware and software [Member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful economic life	5 years

Accounting policies - Addition

Accounting policies - Addition Information (Detail) - EUR (€)	7 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statements [Line Items]
Recognition of net profit		€ 235,900,000	€ 149,200,000	€ 17,900,000
Net cash flows from operating activities		209,400,000	151,300,000
Current assets (liabilities)	€ 250,000	250,000	173,800	246,900
Research and development costs		16,500,000	18,500,000	€ 17,700,000
Post-employment benefit expense, defined contribution plans		2,100,000	€ 1,600,000
lease concessions		0
Super Group (SGHC) Limited
Statements [Line Items]
Recognition of net profit	1,400,000
Net cash flows from operating activities	700,000
Current assets (liabilities)	€ 1,400,000	€ 1,400,000

Critical accounting estimates_2

Critical accounting estimates and judgments - Additional Information (Detail) € in Millions, $ in Millions	Jan. 11, 2021	Dec. 31, 2021EUR (€)	Dec. 31, 2020EUR (€)	Dec. 31, 2021USD ($)States
Statements [Line Items]
Provisions related to withholding taxes | €		€ 1.9	€ 2.5
Provisions related to gaming taxes | €		€ 1.5	€ 20.6
Digital Gaming Corporation [Member]
Statements [Line Items]
Number of states in which the business operations are involved | States				5
Standard Bank [Member] | Digital Gaming Corporation [Member]
Statements [Line Items]
Debt instrument face value | $				$ 50
Maximum exposure to credit risk | $				$ 50
Bottom of range [member]
Statements [Line Items]
Estimated useful lives		2 years 6 months
Top of range [member]
Statements [Line Items]
Estimated useful lives		10 years
Discount rate, measurement input [member] | Bottom of range [member]
Statements [Line Items]
Significant unobservable input, assets				19
Discount rate, measurement input [member] | Top of range [member]
Statements [Line Items]
Significant unobservable input, assets				31
royalty rate, measurement input [Member] | Bottom of range [member]
Statements [Line Items]
Significant unobservable input, assets				1
royalty rate, measurement input [Member] | Top of range [member]
Statements [Line Items]
Significant unobservable input, assets				2
Raging River Trading (Pty) Ltd [Member]
Statements [Line Items]
Percentage of outstanding shares entered into call options	100.00%
Percentage of options exercisable		100.00%
Verno Holdings Limited [Member]
Statements [Line Items]
Percentage of options exercisable		100.00%

Loss From Operations - Summary

Loss From Operations - Summary of Loss from Operations is Derived (Detail) - EUR (€) € in Thousands	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure In Tabular Form Of The Way In Which Net Income Loss From Operations Is Arrived At [Line Items]
Other administrative costs		€ 40,802	€ 18,860	€ 11,691
Parent [member]
Disclosure In Tabular Form Of The Way In Which Net Income Loss From Operations Is Arrived At [Line Items]
SEC Listing Transaction Charges	€ 1,332,175
Other administrative costs	95,795
Total	€ 1,427,970

Business Combinations - Summary

Business Combinations - Summary of Identifiable Assets Acquired and Liabilities Assumed at Fair Value as of Acquisition Date (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 01, 2021
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	€ 7,720	€ 650
Customer databases	11,193	7,073
Loans receivable	6,345	14,808
Right-of-use assets	6,848	844
Deferred tax assets	53	689
Trade and other receivables	43,023	18,538
Restricted cash	72	583
Cash and cash equivalents recognised as of acquisition date	41,178	30,191
Identifiable assets acquired	135,479	153,941
Liabilities Assumed [Abstract]
Lease liabilities	(8,602)	(815)
Interest-bearing loans and borrowings	(10,741)	(6,306)
Trade and other payables	(39,429)	(25,596)
Customer liabilities	(1,999)	(5,191)
Deferred tax liabilities	(9,725)	(7,306)
Income tax payables	(2,149)	(145)
Liabilities assumed	(72,645)	(63,239)
Total identifiable net assets at fair value	62,834	90,701
Goodwill	6,071	94
Bargain purchase arising on acquisition	(16,349)	(34,995)	€ (45,331)
Purchase consideration	52,556	55,800		€ 13,200
Marketing and data analytics know-how [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date	18,165	44,595
Licenses [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date	242	1,024
Acquired technology [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date	640	€ 20,258
Raging River Trading Proprietary Limited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	89
Customer databases	11,062
Right-of-use assets	36
Deferred tax assets	20
Trade and other receivables	3,949
Restricted cash	72
Cash and cash equivalents recognised as of acquisition date	10,301
Identifiable assets acquired	43,936
Liabilities Assumed [Abstract]
Lease liabilities	(39)
Trade and other payables	(5,371)
Customer liabilities	(1,999)
Deferred tax liabilities	(8,354)
Income tax payables	(913)
Liabilities assumed	(16,676)
Total identifiable net assets at fair value	27,260
Bargain purchase arising on acquisition	(10,047)
Purchase consideration	17,213
Raging River Trading Proprietary Limited [Member] | Marketing and data analytics know-how [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date	18,165
Raging River Trading Proprietary Limited [Member] | Licenses [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date	242
Webhost Limited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	1,066
Trade and other receivables	1,501
Cash and cash equivalents recognised as of acquisition date	1,038
Identifiable assets acquired	3,605
Liabilities Assumed [Abstract]
Interest-bearing loans and borrowings	(1,404)
Trade and other payables	(496)
Liabilities assumed	(1,900)
Total identifiable net assets at fair value	1,705
Goodwill	1,195
Purchase consideration	2,900
Partner Media Limited [Member]
Identifiable Assets Acquired [Abstract]
Loans receivable	21
Trade and other receivables	469
Cash and cash equivalents recognised as of acquisition date	732
Identifiable assets acquired	1,222
Liabilities Assumed [Abstract]
Trade and other payables	(175)
Liabilities assumed	(175)
Total identifiable net assets at fair value	1,047
Bargain purchase arising on acquisition	(347)
Purchase consideration	700
Buffalo Partners Limited [Member]
Identifiable Assets Acquired [Abstract]
Trade and other receivables	10,912
Cash and cash equivalents recognised as of acquisition date	4,887
Identifiable assets acquired	15,799
Liabilities Assumed [Abstract]
Trade and other payables	(13,070)
Liabilities assumed	(13,070)
Total identifiable net assets at fair value	2,729
Bargain purchase arising on acquisition	(214)
Purchase consideration	2,515
Digiproc Consolidated Limited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	82
Loans receivable	6,206
Trade and other receivables	2,636
Cash and cash equivalents recognised as of acquisition date	5,916
Identifiable assets acquired	15,463
Liabilities Assumed [Abstract]
Interest-bearing loans and borrowings	(5,985)
Trade and other payables	(3,437)
Deferred tax liabilities	(6)
Income tax payables	(34)
Liabilities assumed	(9,462)
Total identifiable net assets at fair value	6,001
Goodwill	3,199
Purchase consideration	9,200
Digiproc Consolidated Limited [Member] | Acquired technology [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date	623
Digiprocessing (Mauritius) Limited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	1
Trade and other receivables	20
Cash and cash equivalents recognised as of acquisition date	30
Identifiable assets acquired	51
Liabilities Assumed [Abstract]
Trade and other payables	(1)
Liabilities assumed	(1)
Total identifiable net assets at fair value	50
Bargain purchase arising on acquisition	(50)
Raichu Investments Proprietary Limited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	1,355
Right-of-use assets	2,150
Deferred tax assets	33
Trade and other receivables	5,099
Cash and cash equivalents recognised as of acquisition date	1,162
Identifiable assets acquired	9,799
Liabilities Assumed [Abstract]
Lease liabilities	(2,174)
Interest-bearing loans and borrowings	(1,987)
Trade and other payables	(1,063)
Deferred tax liabilities	(1,251)
Income tax payables	(269)
Liabilities assumed	(6,744)
Total identifiable net assets at fair value	3,055
Goodwill	1,323
Purchase consideration	4,378
Smart Business Solution S.A. [Member]
Identifiable Assets Acquired [Abstract]
Trade and other receivables	1
Cash and cash equivalents recognised as of acquisition date	0
Identifiable assets acquired	1
Liabilities Assumed [Abstract]
Interest-bearing loans and borrowings	(69)
Liabilities assumed	(69)
Total identifiable net assets at fair value	(68)
Goodwill	76
Purchase consideration	8
The Spike.GG [Member]
Identifiable Assets Acquired [Abstract]
Cash and cash equivalents recognised as of acquisition date	0
Liabilities Assumed [Abstract]
Trade and other payables	(36)
Liabilities assumed	(36)
Total identifiable net assets at fair value	(36)
Goodwill	278
Purchase consideration	242
Red Interactive Limited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	243
Loans receivable	118
Right-of-use assets	1,251
Trade and other receivables	2,273
Cash and cash equivalents recognised as of acquisition date	3,353
Identifiable assets acquired	7,255
Liabilities Assumed [Abstract]
Lease liabilities	(1,362)
Trade and other payables	(1,405)
Deferred tax liabilities	(5)
Income tax payables	(451)
Liabilities assumed	(3,223)
Total identifiable net assets at fair value	4,032
Bargain purchase arising on acquisition	(1,832)
Purchase consideration	2,200
Red Interactive Limited [Member] | Acquired technology [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date	17
Haber Investments Limited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	4,884
Customer databases	131
Right-of-use assets	3,411
Deferred tax assets	0
Trade and other receivables	16,163
Cash and cash equivalents recognised as of acquisition date	13,759
Identifiable assets acquired	38,348
Liabilities Assumed [Abstract]
Lease liabilities	(5,027)
Interest-bearing loans and borrowings	(1,296)
Trade and other payables	(14,375)
Deferred tax liabilities	(109)
Income tax payables	(482)
Liabilities assumed	(21,289)
Total identifiable net assets at fair value	17,059
Bargain purchase arising on acquisition	(3,859)
Purchase consideration	€ 13,200

Business Combinations - Summa_2

Business Combinations - Summary of Revenue and Profit Before Tax Contribution From Acquired Entities (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Revenue And Profit Before Tax Of Acquired Entities As Of Acquisition Date [Line Items]
Revenue	€ 113,007	€ 85,953
Profit before taxation	€ 47,046	€ 15,773

Business Combinations - Summa_3

Business Combinations - Summary of Revenue and Profit Before Tax Contribution From Acquired Entities (Parenthetical) (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Revenue And Profit Before Tax Of Acquired Entities As Of Acquisition Date [Line Items]
Business combination revenue of acquiree since acquistion date		€ 113,007	€ 85,953
Business combination profit loss of acquiree before tax since acquistion date		€ 47,046	€ 15,773
Raging River [Member] | Two Thousand And Twenty One [Member]
Disclosure Of Revenue And Profit Before Tax Of Acquired Entities As Of Acquisition Date [Line Items]
Business combination revenue of acquiree since acquistion date	€ 110,800
Business combination profit loss of acquiree before tax since acquistion date	€ 36,400

Business Combinations - Summa_4

Business Combinations - Summary of Revenue and Profit Before Tax of Combined Entities (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Revenue And Profit Before Tax Of Combined Entities As Of Acquisition Date [Line Items]
Revenue	€ 1,322,854	€ 983,087
Profit before taxation	€ 238,507	€ 135,975

Business Combinations - Summa_5

Business Combinations - Summary of Identifiable Assets and liabilities acquisition (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 01, 2021
Identifiable Assets Acquired [Abstract]
Property, plant and equipment	€ 7,720	€ 650
Customer databases	11,193	7,073
Loans receivable	6,345	14,808
Income tax receivables		370
Right-of-use assets	6,848	844
Deferred tax assets	53	689
Trade and other receivables	43,023	18,538
Restricted cash	72	583
Net cash acquired with the subsidiaries	41,178	30,191
Identifiable Assets Acquired	135,479	153,941
Liabilities Assumed [Abstract]
Lease liabilities	(8,602)	(815)
Interest-bearing loans and borrowings	(10,741)	(6,306)
Trade and other payables	(39,429)	(25,596)
Customer liabilities	(1,999)	(5,191)
Deferred tax liabilities	(9,725)	(7,306)
Provisions		(17,879)
Income tax payables	(2,149)	(145)
Liabilities assumed	(72,645)	(63,239)
Total identifiable net assets at fair value	62,834	90,701
Goodwill	6,071	94
Gain on bargain purchase	(16,349)	(34,995)	€ (45,331)
Purchase consideration transferred	52,556	55,800		€ 13,200
YakiraLimited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment		15
Customer databases		0
Loans receivable		1
Income tax receivables		0
Right-of-use assets		74
Deferred tax assets		0
Trade and other receivables		1,204
Restricted cash		282
Net cash acquired with the subsidiaries	5,120	5,120
Identifiable Assets Acquired		10,429
Liabilities Assumed [Abstract]
Lease liabilities		(77)
Interest-bearing loans and borrowings		0
Trade and other payables		(5,529)
Customer liabilities		(537)
Deferred tax liabilities		(481)
Provisions		0
Income tax payables		0
Liabilities assumed		(6,624)
Total identifiable net assets at fair value		3,806
Goodwill		94
Gain on bargain purchase		0
Purchase consideration transferred	3,900	3,900
GazelleManagementHoldingsLimited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment		575
Customer databases		6,004
Loans receivable		340
Income tax receivables		367
Right-of-use assets		340
Deferred tax assets		0
Trade and other receivables		7,778
Restricted cash		301
Net cash acquired with the subsidiaries	10,952	10,952
Identifiable Assets Acquired		60,547
Liabilities Assumed [Abstract]
Lease liabilities		(338)
Interest-bearing loans and borrowings		(25)
Trade and other payables		(11,505)
Customer liabilities		(1,289)
Deferred tax liabilities		(2,161)
Provisions		(1,420)
Income tax payables		0
Liabilities assumed		(16,738)
Total identifiable net assets at fair value		43,808
Goodwill		0
Gain on bargain purchase		(17,508)
Purchase consideration transferred	26,300	26,300
LanesterInvestmentsLimited [Member]
Identifiable Assets Acquired [Abstract]
Property, plant and equipment		60
Customer databases		1,069
Loans receivable		14,467
Income tax receivables		3
Right-of-use assets		430
Deferred tax assets		689
Trade and other receivables		9,556
Restricted cash		0
Net cash acquired with the subsidiaries	14,119	14,119
Identifiable Assets Acquired		82,965
Liabilities Assumed [Abstract]
Lease liabilities		(400)
Interest-bearing loans and borrowings		(6,281)
Trade and other payables		(8,562)
Customer liabilities		(3,365)
Deferred tax liabilities		(4,664)
Provisions		(16,459)
Income tax payables		(145)
Liabilities assumed		(39,877)
Total identifiable net assets at fair value		43,087
Goodwill		0
Gain on bargain purchase		(17,487)
Purchase consideration transferred	25,600	25,600
Brand names [member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date		14,316
Brand names [member] | YakiraLimited [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date		508
Brand names [member] | GazelleManagementHoldingsLimited [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date		0
Brand names [member] | LanesterInvestmentsLimited [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date		13,808
Licences [member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date	242	1,024
Licences [member] | YakiraLimited [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date		16
Licences [member] | GazelleManagementHoldingsLimited [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date		823
Licences [member] | LanesterInvestmentsLimited [Member]
Identifiable Assets Acquired [Abstract]
Identifiable intangible assets recognised as of acquisition date		185
Marketing And Data Analytics Know How [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date	18,165	44,595
Marketing And Data Analytics Know How [Member] | YakiraLimited [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date		998
Marketing And Data Analytics Know How [Member] | GazelleManagementHoldingsLimited [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date		24,879
Marketing And Data Analytics Know How [Member] | LanesterInvestmentsLimited [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date		18,718
Technology Acquired In Business Combination [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date	€ 640	20,258
Technology Acquired In Business Combination [Member] | YakiraLimited [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date		2,211
Technology Acquired In Business Combination [Member] | GazelleManagementHoldingsLimited [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date		8,187
Technology Acquired In Business Combination [Member] | LanesterInvestmentsLimited [Member]
Identifiable Assets Acquired [Abstract]
Technology-based intangible assets recognised as of acquisition date		€ 9,860

Business Combinations - Summa_6

Business Combinations - Summary of Major Class of Consideration Transferred At Fair Value As of Acquisition Date (Detail) € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)yr
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Shares issued at fair value | yr	13,149
Dividends paid to previous shareholders	€ 1,961
Liabilities assumed	2,881
Deferred consideration	13,200
Cash paid	21,365
Purchase consideration transferred	€ 52,557
Raging River Trading Proprietary Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Shares issued at fair value | yr	13,149
Dividends paid to previous shareholders	€ 1,961
Cash paid	2,103
Purchase consideration transferred	17,213
Webhost Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Cash paid	2,900
Purchase consideration transferred	2,900
Partner Media Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Cash paid	700
Purchase consideration transferred	700
Buffalo Partners Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Cash paid	2,515
Purchase consideration transferred	2,515
Digiproc Consolidated Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Cash paid	9,200
Purchase consideration transferred	9,200
Raichu Investments Proprietary Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Liabilities assumed	2,881
Cash paid	1,497
Purchase consideration transferred	4,378
Smart Business Solutions S.A. [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Cash paid	8
Purchase consideration transferred	8
TheSpike.GG [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Cash paid	242
Purchase consideration transferred	242
Red Interactive Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Cash paid	2,200
Purchase consideration transferred	2,200
Haber Investments Limited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Deferred consideration	13,200
Cash paid	0
Purchase consideration transferred	€ 13,200

Business Combinations - Summa_7

Business Combinations - Summary of Cash Flow On Acquisition (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	€ (21,365)
Net cash acquired with the subsidiaries	41,178	€ 30,191
Net cash flow on acquisition	19,813
Raging River Trading Proprietary Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(2,103)
Net cash acquired with the subsidiaries	10,301
Net cash flow on acquisition	8,198
Webhost Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(2,900)
Net cash acquired with the subsidiaries	1,038
Net cash flow on acquisition	(1,862)
Partner Media Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(700)
Net cash acquired with the subsidiaries	732
Net cash flow on acquisition	32
Buffalo Partners Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(2,515)
Net cash acquired with the subsidiaries	4,887
Net cash flow on acquisition	2,372
Digiproc Consolidated Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(9,200)
Net cash acquired with the subsidiaries	5,916
Net cash flow on acquisition	(3,284)
Digiprocessing (Mauritius) Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	0
Net cash acquired with the subsidiaries	30
Net cash flow on acquisition	30
Raichu Investments Proprietary Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(1,497)
Net cash acquired with the subsidiaries	1,162
Net cash flow on acquisition	(335)
Red Interactive Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(2,200)
Net cash acquired with the subsidiaries	3,353
Net cash flow on acquisition	1,153
Haber Investments Limited [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	0
Net cash acquired with the subsidiaries	13,759
Net cash flow on acquisition	13,759
Smart Business Solutions S.A. [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(8)
Net cash acquired with the subsidiaries	0
Net cash flow on acquisition	(8)
TheSpike.GG [Member]
Disclosure Of Detailed Information About Cash Flow On Acquisition [Line Items]
Cash paid	(242)
Net cash acquired with the subsidiaries	0
Net cash flow on acquisition	€ (242)

Business combinations - Summa_8

Business combinations - Summary the acquisition date fair value of each major class of consideration transferred (Detail) € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)Statesyr	Dec. 01, 2021EUR (€)	Dec. 31, 2020EUR (€)
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Shares issued at fair value | yr	13,149
Total consideration	€ 52,556	€ 13,200	€ 55,800
Net cash acquired with the subsidiaries	41,178		30,191
Net cash flow on acquisition	€ 19,813
YakiraLimited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Shares issued at fair value | States	0
Liabilities assumed	€ 3,900
Total consideration	3,900		3,900
Net cash acquired with the subsidiaries	5,120		5,120
Net cash flow on acquisition	€ 5,120
GazelleManagementHoldingsLimited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Shares issued at fair value | States	0
Liabilities assumed	€ 26,300
Total consideration	26,300		26,300
Net cash acquired with the subsidiaries	10,952		10,952
Net cash flow on acquisition	€ 10,952
LanesterInvestmentsLimited [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Shares issued at fair value | States	0
Liabilities assumed	€ 25,600
Total consideration	25,600		25,600
Net cash acquired with the subsidiaries	14,119		€ 14,119
Net cash flow on acquisition	€ 14,119
Acquisition [Member]
Disclosure Of Detailed Information About Major Class Of Consideration Transferred At Fair Value As Of Acquisition Date [Line Items]
Shares issued at fair value | States	0
Liabilities assumed	€ 55,800
Total consideration	55,800
Net cash acquired with the subsidiaries	30,191
Net cash flow on acquisition	€ 30,191

Business combinations - Additio

Business combinations - Additional Information (Detail) - EUR (€)

May 14, 2021

Dec. 31, 2021

Dec. 31, 2020

Jan. 01, 2022

Dec. 01, 2021

Sep. 02, 2021

Apr. 19, 2021

Apr. 16, 2021

Apr. 14, 2021

Apr. 09, 2021

Jan. 11, 2021

Sep. 30, 2020

May 04, 2020

May 01, 2020

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

€ 52,556,000

€ 55,800,000

€ 13,200,000

Business combination cash transferred

21,365,000

Goodwill acquisition as of recognized as of acquisition date

6,071,000

94,000

Two Thousand And Twenty [Member]

Disclosure of detailed information about business combination [line items]

Business combination period within which consideration shall be settled

24 months

Raging River [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination total consideration transferred fair value

€ 17,200,000

Business combination share based compensation transferred value

2,100,000

Business combination consideration paid by way of shares

13,100,000

Business combination dividend transferred to shareholders of acquirer company

€ 2,000,000

Business combination payable towards shares assumed from acquirer company

€ 2,800,000

Web Host Limited [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

2,900,000

Business combination cash transferred

2,900,000

Goodwill acquisition as of recognized as of acquisition date

1,195,000

Web Host Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination cash transferred

€ 2,900,000

Partner Media Limited [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

700,000

Business combination cash transferred

700,000

Partner Media Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination cash transferred

700,000

Buffalo Partners Limited [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

2,515,000

Business combination cash transferred

2,515,000

Buffalo Partners Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination cash transferred

€ 2,500,000

Digprog Consolidated Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination cash transferred

€ 9,200,000

Digiproceesing Mauritius Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Raichu Investments Proprietary Limited [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

4,378,000

Business combination cash transferred

1,497,000

Goodwill acquisition as of recognized as of acquisition date

1,323,000

Raichu Investments Proprietary Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination cash transferred

€ 1,600,000

Business combination liabilities incurred

€ 2,800,000

Smart Business Solutions Sa [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

8,000

Business combination cash transferred

8,000

Goodwill acquisition as of recognized as of acquisition date

76,000

Smart Business Solutions Sa [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination cash transferred

€ 80,000

Haber Investments Limited [Member]

Disclosure of detailed information about business combination [line items]

Business combination cash transferred

0

Haber Investments Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination cash transferred

€ 13,200,000

Red Interactive Limited [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

2,200,000

Business combination cash transferred

2,200,000

Red Interactive Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination cash transferred

€ 2,200,000

Goodwill acquisition as of recognized as of acquisition date

6,100,000

Pelion Holdings Limited [Member] | Two Thousand And Twenty [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination total consideration transferred fair value

€ 25,600,000

Business combination cash transferred

€ 25,600,000

YakiraLimited [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

3,900,000

3,900,000

Business combination liabilities incurred

3,900,000

Goodwill acquisition as of recognized as of acquisition date

94,000

YakiraLimited [Member] | Two Thousand And Twenty [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination liabilities incurred

€ 3,900,000

GazelleManagementHoldingsLimited [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

26,300,000

26,300,000

Business combination liabilities incurred

€ 26,300,000

Goodwill acquisition as of recognized as of acquisition date

0

GazelleManagementHoldingsLimited [Member] | Two Thousand And Twenty [Member]

Disclosure of detailed information about business combination [line items]

Business combination acquisition of voting rights

100.00%

Business combination liabilities incurred

€ 26,300,000

Spin [Member] | Red Interactive Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Goodwill acquisition as of recognized as of acquisition date

2,400

Revenue forecast period for determining goodwill

10 years

Betway [Member] | Red Interactive Limited [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Goodwill acquisition as of recognized as of acquisition date

€ 3,700

Revenue forecast period for determining goodwill

10 years

Loan Payable To Shareholders [Member] | Raging River [Member] | Two Thousand And Twenty One [Member]

Disclosure of detailed information about business combination [line items]

Borrowings adjustment to interest rate

3.00%

Pelion [Member] | Lancester Investments [Member] | Two Thousand And Twenty [Member]

Disclosure of detailed information about business combination [line items]

Business combination total consideration transferred fair value

€ 25,600,000

Business combination cash transferred

€ 25,600,000

General And Administrative Expenses [Member] | Top of range [member] | Two Thousand And Twenty [Member]

Disclosure of detailed information about business combination [line items]

Business combination transaction costs

€ 100,000

Segment reporting - Summary of

Segment reporting - Summary of Operating Results Based on Segments (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [line items]
Revenue	€ 1,320,658	€ 908,019	€ 476,040
Direct and marketing expenses	(896,494)	(612,689)	(430,984)
Other operating income	8,042	0	0
General and administration expenses	(149,859)	(114,538)	(69,967)
Depreciation and amortization expense	(83,560)	(55,407)	(30,460)
Profit from operations	198,787	125,385	(55,371)
Adjusted EBITDA	289,454	180,792	(24,911)
Betway
Disclosure of operating segments [line items]
Revenue	687,752	394,525	346,015
Direct and marketing expenses	(511,708)	(310,547)	(346,959)
Other operating income	5,090
General and administration expenses	(71,550)	(38,984)	(45,783)
Depreciation and amortization expense	(49,528)	(24,602)	(19,772)
Profit from operations	60,056	20,392	(66,499)
Adjusted EBITDA	109,584	44,993	(46,727)
Spin
Disclosure of operating segments [line items]
Revenue	632,906	513,494	130,025
Direct and marketing expenses	(381,223)	(302,058)	(84,025)
Other operating income	587
General and administration expenses	(57,678)	(71,082)	(24,184)
Depreciation and amortization expense	(33,107)	(30,804)	(10,689)
Profit from operations	161,485	109,550	11,127
Adjusted EBITDA	194,592	140,354	21,816
Other
Disclosure of operating segments [line items]
Revenue	0	0	0
Direct and marketing expenses	(3,563)	(84)	0
Other operating income	2,365
General and administration expenses	(20,631)	(4,472)	0
Depreciation and amortization expense	(925)	(1)	0
Profit from operations	(22,754)	(4,557)	0
Adjusted EBITDA	€ (14,722)	€ (4,555)	€ 0

Segment reporting - Summary o_2

Segment reporting - Summary of Operating Results Based on Segments (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other
Disclosure of operating segments [line items]
Employment legal accounting and other administrative costs	€ 20.6	€ 4.5	€ 0

Segment reporting - Summary o_3

Segment reporting - Summary of Adjusted Earnings Before Interest Tax Depreciation and Amortization (Detail) - EUR (€) € in Thousands	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [abstract]
Profit for the year		€ 235,878	€ 149,217	€ (17,948)
Income tax expense/(benefit)		(9,970)	429	333
Finance income		(1,312)	(257)	(158)
Finance expense		6,370	10,991	7,733
Depreciation and amortization expense		83,560	55,407	30,460
EBITDA		314,526	215,787	20,420
Transaction costs	€ 500	7,107	0	0
Gain on derivative contracts		(15,830)	0	0
Gain on bargain purchase		(16,349)	(34,995)	(45,331)
Adjusted EBITDA		€ 289,454	€ 180,792	€ (24,911)

Segment reporting - Summary o_4

Segment reporting - Summary of Dissagregation of Revenue Based on Products (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Other	€ 1,320,658	€ 908,019	€ 476,040
Total Group revenue	1,320,658	908,019	476,040
Betway
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Other	687,752	394,525	346,015
Total Group revenue	687,752	394,525	346,016
Spin
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Other	632,906	513,494	130,025
Total Group revenue	632,906	513,494	130,024
Online casino
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Revenue from betting	858,725	683,404	296,287
Online casino | Betway
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Revenue from betting	228,801	172,093	166,894
Online casino | Spin
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Revenue from betting	629,924	511,311	129,393
Sports betting
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Revenue from betting	387,182	161,373	137,036
Sports betting | Betway
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Revenue from betting	385,368	161,080	136,405
Sports betting | Spin
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Revenue from betting	1,814	293	631
Brand licensing
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Brand licensing	71,053	63,242	42,717
Brand licensing | Betway
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Brand licensing	71,053	61,352	42,717
Brand licensing | Spin
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Brand licensing	0	€ 1,890	€ 0
Other
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Other	3,698
Other | Betway
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Other	2,530
Other | Spin
Disclosure In Aggregate Form Of Dissagregation Of Revenue Based On Products [Line Items]
Other	€ 1,168

Segment reporting - Summary o_5

Segment reporting - Summary of Disaggregation of Revenue Geographically (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 1,320,658	€ 908,019	€ 476,040
Betway
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	687,752	394,525	346,016
Spin
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	632,906	513,494	130,024
Africa and Middle East
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 217,377	€ 38,823	€ 19,004
Percentage of entity's revenue	17.00%	4.00%	4.00%
Africa and Middle East | Betway
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 212,027	€ 30,220	€ 15,248
Percentage of entity's revenue	31.00%	8.00%	4.00%
Africa and Middle East | Spin
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 5,350	€ 8,603	€ 3,756
Percentage of entity's revenue	1.00%	2.00%	3.00%
Asia and Pacific
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 329,750	€ 236,454	€ 106,245
Percentage of entity's revenue	25.00%	26.00%	22.00%
Asia and Pacific | Betway
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 201,887	€ 151,351	€ 80,060
Percentage of entity's revenue	29.00%	38.00%	23.00%
Asia and Pacific | Spin
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 127,863	€ 85,103	€ 26,185
Percentage of entity's revenue	20.00%	17.00%	20.00%
Europe
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 149,106	€ 194,750	€ 224,107
Percentage of entity's revenue	11.00%	21.00%	47.00%
Europe | Betway
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 129,248	€ 137,964	€ 202,002
Percentage of entity's revenue	19.00%	35.00%	58.00%
Europe | Spin
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 19,858	€ 56,786	€ 22,105
Percentage of entity's revenue	3.00%	11.00%	17.00%
North America
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 593,652	€ 420,613	€ 122,070
Percentage of entity's revenue	45.00%	47.00%	26.00%
North America | Betway
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 130,683	€ 71,667	€ 47,797
Percentage of entity's revenue	19.00%	18.00%	15.00%
North America | Spin
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 462,969	€ 348,946	€ 74,273
Percentage of entity's revenue	73.00%	68.00%	57.00%
South/Latin America
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 30,773	€ 17,379	€ 4,612
Percentage of entity's revenue	2.00%	2.00%	1.00%
South/Latin America | Betway
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 13,907	€ 3,323	€ 907
Percentage of entity's revenue	2.00%	1.00%	0.00%
South/Latin America | Spin
Disclosure In Tabular Form Of Disaggregation Of Revenue Geographically Line Items [Line Items]
Revenue	€ 16,866	€ 14,056	€ 3,705
Percentage of entity's revenue	3.00%	3.00%	3.00%

Segment reporting - Additional

Segment reporting - Additional Information (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [line items]
Revenue	€ 1,320,658	€ 908,019	€ 476,040
North America [Member]
Disclosure of operating segments [line items]
Revenue	593,652	420,613	122,070
CANADA | North America [Member]
Disclosure of operating segments [line items]
Revenue	€ 592,400	€ 420,600	€ 122,100

Profit from operations - Summar

Profit from operations - Summary of profit from operations (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Text Block [Abstract]
Amortization of intangible assets	€ 77,564	€ 51,191	€ 27,399
Depreciation of property, plant and equipment	3,154	2,206	1,358
Amortization of right-of-use of asset	2,841	2,010	1,703
Foreign exchange losses	€ 27,142	€ 13,913	€ 13,136

Profit from operations - Summ_2

Profit from operations - Summary of Direct and Marketing Expenses (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Text Block [Abstract]
Gaming tax, license costs and other tax	€ 48,800	€ 33,969	€ 44,087
Processing & Fraud Costs	173,619	99,322	51,709
Royalties	202,856	164,636	70,900
Staff costs and related expenses	79,885	47,158	43,007
Other operational costs	36,126	19,142	20,566
Costs relating to currency movements and financing expenses	4,924	1,596	6,365
Marketing Expenses	350,284	246,866	194,350
Direct and marketing expense	€ 896,494	€ 612,689	€ 430,984

Profit from operations - Summ_3

Profit from operations - Summary of General and Administration Expenses (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Text Block [Abstract]
Outsource fees	€ 88,859	€ 86,506	€ 52,491
Technology and infrastructure costs	20,198	9,172	5,785
Other administrative costs	40,802	18,860	11,691
General and administrative expense	€ 149,859	€ 114,538	€ 69,967

Profit from operations - Summ_4

Profit from operations - Summary of Depreciation and Amortization Expense (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Depreciation And Amortisation Expense Explanatory [Line Items]
Depreciation and amortization expense	€ 83,560	€ 55,407	€ 30,460
Selling, general and administrative expense [member]
Disclosure Of Depreciation And Amortisation Expense Explanatory [Line Items]
Depreciation and amortization expense	5,996	4,216	3,061
Direct and Marketing Expenses [Member]
Disclosure Of Depreciation And Amortisation Expense Explanatory [Line Items]
Depreciation and amortization expense	€ 77,564	€ 51,191	€ 27,399

Profit from operations - Additi

Profit from operations - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Profit From Operations Explanatory [Line Items]
Cost Of Revenues	€ 425.3	€ 297.9	€ 166.7
Selling, general and administrative expense [member]
Disclosure Of Profit From Operations Explanatory [Line Items]
Transaction Cost	€ 7

Staff costs - Summary of Staff

Staff costs - Summary of Staff Costs (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Text Block [Abstract]
Salaries and wages	€ 70,272	€ 46,100	€ 43,475
Social security costs	5,639	4,800	4,318
Other pension costs	2,066	1,645	1,317
Employee benefits expense	€ 77,977	€ 52,545	€ 49,110

Staff costs - Summary of Averag

Staff costs - Summary of Average Number of Employees (Detail) - yr	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Text Block [Abstract]
Average number of employees	1,664	840	624

Finance expense - Summary of Fi

Finance expense - Summary of Finance Expense (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Text Block [Abstract]
Interest on loans and borrowings	€ 5,873	€ 10,306	€ 7,174
Interest on lease liabilities	497	685	561
Finance costs	€ 6,370	€ 10,991	€ 7,735

Income tax - Summary of Income

Income tax - Summary of Income Taxes Are Recognized In Profit Or Loss (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current tax expense:
Current year	€ 9,389	€ 13,041	€ 2,787
Changes in estimates related to prior years	(189)	23	(2)
Foreign exchange adjustment	23	(8)	3
Deferred tax expense:
Origination and reversal of temporary differences	21,797	(9,580)	(1,385)
Origination of changes in tax rates	(64)		(15)
Changes in estimates related to prior years	105
Recognition of previously unrecognized deferred tax assets	(34,938)
Foreign exchange adjustment	47	(2)	4
Release of deferred tax arising on business combinations	(6,901)	(3,188)	(1,058)
Dividend tax expense	761	143
Income tax expense reported in the Consolidated Statement of Profit or Loss and Other Comprehensive Income	€ (9,970)	€ 429	€ 333

Income tax - Summary of Tax Rat

Income tax - Summary of Tax Rate For The Effective Tax Reconciliation Is Taken From The Company's Domestic Tax Rate (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit/(loss) before taxation	€ 225,908	€ 149,646	€ (17,617)
Tax expense at statutory rate	0
Rate differential between local and Group rates	20,581	3,617	1,391
Release of deferred tax arising on business combinations	(6,901)	(3,188)	(1,058)
Recognition of deferred tax arising on assessed loss	(23,650)
Income tax expense reported in the Consolidated Statement of Profit or Loss and Other Comprehensive Income	€ (9,970)	€ 429	€ 333

Income tax - Summary of Tax R_2

Income tax - Summary of Tax Rate for the Effective Tax Reconciliation Is Taken from the Company's Domestic Tax Rate (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Domestic tax rate	0.00%	0.00%

Income tax - Summary of Reconci

Income tax - Summary of Reconciliation of Deferred Tax Assets/(Liabilities) (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of deferred tax assets/(liabilities), net:
Net deferred tax (liabilities)/assets	€ 4,523	€ (1,624)
Net additions from business combinations	(9,672)	(6,617)
Recognized within income tax expense	19,954	12,771
Foreign currency translation adjustment	55	(7)
Net deferred tax (liabilities)/assets	14,860	4,523
The deferred tax assets and liabilities relate to the following items:
Deferred tax assets	24,108	13,734
Deferred tax liabilities	(9,248)	(9,211)
Taxes arising on acquired intangible assets [Member]
The deferred tax assets and liabilities relate to the following items:
Deferred tax liability and asset	(10,740)	(9,202)
Intangible assets [Member]
The deferred tax assets and liabilities relate to the following items:
Deferred tax liability and asset	10	32
Trade and other payables [Member]
The deferred tax assets and liabilities relate to the following items:
Deferred tax liability and asset	6,417	1,820
Tax loss carried forward [Member]
The deferred tax assets and liabilities relate to the following items:
Deferred tax liability and asset	20,416	194
Corporate tax rebate [Member]
The deferred tax assets and liabilities relate to the following items:
Deferred tax liability and asset		11,533
Other assets and prepayments [Member]
The deferred tax assets and liabilities relate to the following items:
Deferred tax liability and asset	€ (1,244)	€ 146

Income tax - Additional Informa

Income tax - Additional Information (Detail) - EUR (€) € in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Betway Limited [Member]
Statements [Line Items]
Unused tax losses	€ 57.4	€ 84.5	€ 96.6
GM Gaming Limited [Member]
Statements [Line Items]
Unused tax losses	€ 7.1	€ 7.2	€ 3.6

Earnings per share - Schedule o

Earnings per share - Schedule of Earning Per Share Detail (Detail) - EUR (€)	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings per share [line items]
Profit attributable to ordinary equity holders of the Group		€ 235,878,000	€ 149,217,000	€ (17,948,000)
Weighted Average Number of Ordinary Shares for Basic and Diluted EPS		55,497,173	54,415,374	53,863,810
Net profit per share, basic and diluted		€ 4.25	€ 2.74	€ (0.33)
Net profit per share, basic and diluted		€ 4.25	€ 2.74	€ (0.33)
Parent [member]
Earnings per share [line items]
Profit attributable to ordinary equity holders of the Group	€ (1,427,997)
Weighted Average Number of Ordinary Shares for Basic and Diluted EPS	1
Net profit per share, basic and diluted	€ (1,427,997)

Earnings per share - Additional

Earnings per share - Additional Information (Detail) - EUR (€) € in Millions	Jun. 30, 2021	Jun. 25, 2021
Text Block [Abstract]
Replacement of external loans		€ 203
Number of additional shares issued	2,761,697

Intangible assets - Summary Of

Intangible assets - Summary Of Intangible Assets (Details) € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	€ 198,794
Ending balance	172,954
Parent [member]
Disclosure of detailed information about intangible assets [line items]
Ending balance	10,521
Brand names [member] | Parent [member]
Disclosure of detailed information about intangible assets [line items]
Ending balance	10,521
Gross carrying amount [member] | Parent [member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	0
Additions	10,521
Ending balance	10,521
Accumulated impairment [member] | Parent [member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	0
Amortization charge for the period	0
Ending balance	€ 0

Intangible assets - Summary o_2

Intangible assets - Summary of Intangible Asset (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortization charge for the year	€ 77,564	€ 51,191	€ 27,399
Intangible Asset Other than Goodwills [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	307,203	209,689
Arising on business combinations	36,311	87,360
Disposals	(2,223)
Additions	23,606	10,142
Effects of movements in exchange rates	96	12
Ending balance	364,993	307,203	209,689
Intangible Asset Other than Goodwills [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(89,566)	(38,364)
Amortization charge for the year	77,564	51,191
Disposals	131
Effects of movements in exchange rates	17	11
Ending balance	(167,016)	(89,566)	(38,364)
Intangible Asset Other than Goodwills [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	217,637
Ending balance	197,977	217,637
Intangible Asset Other than Goodwills [Member] | Customer databases [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Arising on business combinations	11,100	7,100
Intangible Asset Other than Goodwills [Member] | Customer databases [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	15,981	8,908
Arising on business combinations	11,193	7,073
Effects of movements in exchange rates	2
Ending balance	27,176	15,981	8,908
Intangible Asset Other than Goodwills [Member] | Customer databases [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(8,607)	(3,768)
Amortization charge for the year	11,913	4,839
Ending balance	(20,520)	(8,607)	(3,768)
Intangible Asset Other than Goodwills [Member] | Customer databases [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	7,374
Ending balance	6,656	7,374
Intangible Asset Other than Goodwills [Member] | Brands [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Arising on business combinations		14,300
Intangible Asset Other than Goodwills [Member] | Brands [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	74,093	59,777
Arising on business combinations		14,316
Ending balance	74,093	74,093	59,777
Intangible Asset Other than Goodwills [Member] | Brands [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(10,273)	(3,476)
Amortization charge for the year	7,307	6,797
Ending balance	(17,580)	(10,273)	(3,476)
Intangible Asset Other than Goodwills [Member] | Brands [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	63,820
Ending balance	56,513	63,820
Intangible Asset Other than Goodwills [Member] | Licenses [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Arising on business combinations	200	1,000
Intangible Asset Other than Goodwills [Member] | Licenses [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	3,484	1,741
Arising on business combinations	242	1,024
Additions	1,994	621
Effects of movements in exchange rates	(10)	98
Ending balance	5,710	3,484	1,741
Intangible Asset Other than Goodwills [Member] | Licenses [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(1,612)	(1,354)
Amortization charge for the year	642	272
Effects of movements in exchange rates	43	(14)
Ending balance	(2,297)	(1,612)	(1,354)
Intangible Asset Other than Goodwills [Member] | Licenses [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	1,872
Ending balance	3,413	1,872
Intangible Asset Other than Goodwills [Member] | Exclusive License Rights [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	55,000	55,000
Ending balance	55,000	55,000	55,000
Intangible Asset Other than Goodwills [Member] | Exclusive License Rights [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(38,903)	(22,805)
Amortization charge for the year	16,097	16,098
Ending balance	(55,000)	(38,903)	(22,805)
Intangible Asset Other than Goodwills [Member] | Exclusive License Rights [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	16,097
Ending balance		16,097
Intangible Asset Other than Goodwills [Member] | Marketing and data analytics know-how [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Arising on business combinations	18,200	44,600
Intangible Asset Other than Goodwills [Member] | Marketing and data analytics know-how [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	99,277	54,682
Arising on business combinations	18,165	44,595
Ending balance	117,442	99,277	54,682
Intangible Asset Other than Goodwills [Member] | Marketing and data analytics know-how [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(19,576)	(4,557)
Amortization charge for the year	25,498	15,019
Ending balance	(45,074)	(19,576)	(4,557)
Intangible Asset Other than Goodwills [Member] | Marketing and data analytics know-how [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	79,701
Ending balance	72,368	79,701
Intangible Asset Other than Goodwills [Member] | Acquired technology [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Arising on business combinations	600
Intangible Asset Other than Goodwills [Member] | Acquired technology [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	29,110	8,852
Arising on business combinations	640	20,258
Disposals	(135)
Effects of movements in exchange rates	13
Ending balance	29,628	29,110	8,852
Intangible Asset Other than Goodwills [Member] | Acquired technology [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(8,129)	(1,412)
Amortization charge for the year	11,082	6,692
Effects of movements in exchange rates	(25)	25
Ending balance	(19,186)	(8,129)	(1,412)
Intangible Asset Other than Goodwills [Member] | Acquired technology [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	20,981
Ending balance	10,442	20,981
Intangible Asset Other than Goodwills [Member] | Internally- generated software development costs [Member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	11,415	1,899
Disposals	(2,088)
Additions	21,612	9,521
Effects of movements in exchange rates	(18)	(5)
Ending balance	30,921	11,415	1,899
Intangible Asset Other than Goodwills [Member] | Internally- generated software development costs [Member] | Accumulated depreciation, amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(2,466)	(992)
Amortization charge for the year	5,025	1,474
Disposals	131
Effects of movements in exchange rates	(1)
Ending balance	(7,359)	(2,466)	(992)
Intangible Asset Other than Goodwills [Member] | Internally- generated software development costs [Member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	8,949
Ending balance	23,562	8,949
Goodwill [member] | Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	18,843	18,830
Arising on business combinations	6,071	94
Effects of movements in exchange rates	109	(81)
Ending balance	25,023	18,843	€ 18,830
Goodwill [member] | Carrying amount [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	18,843
Ending balance	€ 25,023	€ 18,843

Intangible assets - Additional

Intangible assets - Additional Information (Detail) - Intangible Asset Other than Goodwills [Member] - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Customer databases [Member]
Statements [Line Items]
Acquisitions through business combinations	€ 11.1	€ 7.1
Acquired intangible assets, Useful life measured as period of time	5 years	5 years
Brands [Member]
Statements [Line Items]
Acquisitions through business combinations		€ 14.3
Acquired intangible assets, Useful life measured as period of time	10 years
Marketing and data analytics know-how [Member]
Statements [Line Items]
Acquisitions through business combinations	€ 18.2	44.6
Licenses [Member]
Statements [Line Items]
Acquisitions through business combinations	€ 0.2	1
Acquired intangible assets, Useful life measured as period of time	2 years 6 months
Acquired technology [Member]
Statements [Line Items]
Acquisitions through business combinations	€ 0.6
Bottom of range [member] | Marketing and data analytics know-how [Member]
Statements [Line Items]
Acquired intangible assets, Useful life measured as period of time	4 years
Top of range [member] | Marketing and data analytics know-how [Member]
Statements [Line Items]
Acquired intangible assets, Useful life measured as period of time	5 years
Not internally generated [member] | Acquired technology [Member]
Statements [Line Items]
Acquisitions through business combinations		€ 20.2
Not internally generated [member] | Bottom of range [member] | Acquired technology [Member]
Statements [Line Items]
Acquired intangible assets, Useful life measured as period of time	2 years 6 months
Not internally generated [member] | Top of range [member] | Acquired technology [Member]
Statements [Line Items]
Acquired intangible assets, Useful life measured as period of time	6 years

Impairment reviews - Summary of

Impairment reviews - Summary of Goodwill allocated to each of the CGU's (Detail) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of information for cash-generating units [line items]
Goodwill	€ 25,023	€ 18,843
BetwayCGU [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	22,604	18,843
SpinCGU [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	€ 2,419	€ 0

Impairment reviews - Summary _2

Impairment reviews - Summary of Key Assumptions used in the Estimation of the Recoverable Amount (Detail) - BetwayCGU [Member]	Dec. 31, 2021
DisclosureOfKeyAssumptionsUsedInTheEstimationOfTheRecoverableAmount [Line Items]
PreTaxDiscountRate	22.20%
LongTermGrowthRate	2.00%

Impairment reviews - Summary _3

Impairment reviews - Summary of Key Assumption must change in its Recoverable Amount to be Equal to Carrying Amount (Detail)	Dec. 31, 2021yr
BetwayCGU [Member] | PreTaxDiscountRate [Member]
DisclosureOfAmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount [Line Items]
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount	3,372

Impairment reviews - Additional

Impairment reviews - Additional Information (Detail) - BetwayCGU [Member] € in Billions	12 Months Ended
	Dec. 31, 2021EUR (€)
DisclosureOfKeyAssumptionsUsedInTheEstimationOfTheRecoverableAmount [Line Items]
Explanation of period over which management has projected cash flows	ten
Amount by which unit's recoverable amount exceeds its carrying amount	€ 2.3
Amount of headroom to the percentage of carrying amount	97.50%

Trade and other receivables - S

Trade and other receivables - Summary Of Trade And Other Receivables Detailed Information (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Trade And Other Receivables [Line Items]
Processor receivables	€ 63,495	€ 39,376
Trade receivables	56,346	35,632
Inventory	40	0
Other receivables	3,453	2,840
Prepayments	45,918	30,528
Other taxation and social security	0	469
Total	€ 169,252	€ 108,845

Trade and other receivables- Su

Trade and other receivables- Summary Of Trade And Other Receivables (Details) - Parent [member] € in Thousands	Dec. 31, 2021EUR (€)
Disclosure In Entirety Of Trade Receivable [Line Items]
Trade receivables	€ 4,234
Prepayments	42,894
Total	€ 47,128

Trade and other payables - Summ

Trade and other payables - Summary Of Trade And Other Payables Detailed Information (Details) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Trade and other payables [abstract]
Trade payables	€ 77,651	€ 75,249
Other taxation and social security	9,835	3,196
Other payables	1,106	2,132
Accruals	58,761	62,732
Total	€ 147,353	€ 143,309

Trade and other payables- Sched

Trade and other payables- Schedule Of Trade And other Payable (Detail) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Trade And Other Payables [Line Items]
Trade payables	€ 77,651	€ 75,249
Accruals	58,761	62,732
Total	134,930	€ 136,869
Parent [member]
Disclosure Of Trade And Other Payables [Line Items]
Trade payables	3,187
Accruals	907,063
Total	€ 910,250

Property, plant and equipment -

Property, plant and equipment - Summary of detailed information about property, plant and equipment (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	€ 4,643
Property, plant and equipment	12,498	€ 4,643
Depreciation	3,154	2,206	€ 1,358
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	1,524
Property, plant and equipment	4,275	1,524
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	1,922
Property, plant and equipment	6,248	1,922
Office equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	377
Property, plant and equipment	798	377
Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	820
Property, plant and equipment	1,177	820
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	11,187	9,510
Additions	3,147	1,973
Disposals	(637)	(382)
Arising on business combinations	7,720	650
Effects of movements in exchange rates	894	(564)
Property, plant and equipment	22,311	11,187	9,510
Gross carrying amount [member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	3,847	3,527
Additions	860	156
Disposals	(8)	(25)
Arising on business combinations	2,252	255
Effects of movements in exchange rates	255	(66)
Property, plant and equipment	7,206	3,847	3,527
Gross carrying amount [member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	5,606	4,811
Additions	1,808	1,231
Disposals	(496)	(246)
Arising on business combinations	4,805	159
Effects of movements in exchange rates	487	(349)
Property, plant and equipment	12,210	5,606	4,811
Gross carrying amount [member] | Office equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	506	432
Additions	236	147
Disposals	(92)	(69)
Arising on business combinations	358	95
Effects of movements in exchange rates	51	(99)
Property, plant and equipment	1,059	506	432
Gross carrying amount [member] | Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	1,228	740
Additions	243	439
Disposals	(41)	(42)
Arising on business combinations	305	141
Effects of movements in exchange rates	101	(50)
Property, plant and equipment	1,836	1,228	740
Accumulated impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Accumulated Depreciation, Property, Plant, and Equipment	6,544	5,075
Depreciation	3,154	2,206
Disposals	(500)	(294)
Effects of movements in exchange rates	615	(443)
Accumulated Depreciation, Property, Plant, and Equipment	9,813	6,544	5,075
Accumulated impairment [member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Accumulated Depreciation, Property, Plant, and Equipment	2,323	2,090
Depreciation	500	330
Disposals	(5)	(24)
Effects of movements in exchange rates	113	(73)
Accumulated Depreciation, Property, Plant, and Equipment	2,931	2,323	2,090
Accumulated impairment [member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Accumulated Depreciation, Property, Plant, and Equipment	3,684	2,513
Depreciation	2,224	1,651
Disposals	(384)	(212)
Effects of movements in exchange rates	438	(268)
Accumulated Depreciation, Property, Plant, and Equipment	5,962	3,684	2,513
Accumulated impairment [member] | Office equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Accumulated Depreciation, Property, Plant, and Equipment	129	144
Depreciation	189	96
Disposals	(78)	(35)
Effects of movements in exchange rates	21	(76)
Accumulated Depreciation, Property, Plant, and Equipment	261	129	144
Accumulated impairment [member] | Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Accumulated Depreciation, Property, Plant, and Equipment	408	328
Depreciation	241	129
Disposals	(33)	(23)
Effects of movements in exchange rates	43	(26)
Accumulated Depreciation, Property, Plant, and Equipment	€ 659	€ 408	€ 328

Equity - Schedule of Changes In

Equity - Schedule of Changes In Equity (Detail) - EUR (€) € in Thousands	Jan. 27, 2021	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Jul. 31, 2020
Disclosure of classes of share capital [line items]
Ordinary shares issued and fully paid as at January 1			54,553,972	53,863,810
Share buy-back during the year	691,884		(691,884)
Issued during the period		2,991,877	2,991,877	690,162	13,638,493
Ordinary shares issued and fully paid as at December 31		56,853,965	56,853,965	54,553,972
Issued during the period				€ 6,221
Parent [member]
Disclosure of classes of share capital [line items]
Beginning balance		€ 0
Issued during the period		0
Ending balance		€ 0	€ 0

Equity - Additional Information

Equity - Additional Information (Detail)

Jan. 27, 2022EUR (€)

Jun. 30, 2021EUR (€)shares

Mar. 29, 2021EUR (€)

Mar. 12, 2021EUR (€)shares€ / shares

Jan. 27, 2021EUR (€)shares

Mar. 17, 2020EUR (€)€ / sharesshares

Mar. 12, 2020EUR (€)€ / sharesshares

Dec. 31, 2021EUR (€)yrshares

Dec. 31, 2020EUR (€)shares

Dec. 31, 2019EUR (€)

Jun. 25, 2021EUR (€)

Jul. 31, 2020€ / sharesshares

Text Block [Line Items]

Number of shares issued | shares

2,991,877

690,162

13,638,493

Par value per share | € / shares

€ 0

Proceeds from issue of shares

€ 3,600,000

Number of shares bought back | shares

691,884

(691,884)

Proceeds from buy back of shares

€ 10,700,000

Number of instruments or interests issued or issuable | yr

13,149

Replacement of external loans

€ 203,000,000

Number of additional shares issued | shares

2,761,697

Gains losses on extinguishment of debt

€ 0

Transaction costs

€ 500,000

€ 7,107,000

€ 0

€ 0

Knuttson Ltd And Chivers Ltd [Member]

Text Block [Line Items]

Percentage of significant influence acquired over the group

48.94%

20.34%

Parent [member]

Text Block [Line Items]

Transaction expenses

€ 55,800,000

€ 1,400,000

Prepaid transaction costs

€ 100,000

€ 92,611

Raging River [Member]

Text Block [Line Items]

Business acquisition equity interest issued or issuable value assigned

€ 16,700,000

Non-controlling interests [member] | Super Group Ltd [Member]

Text Block [Line Items]

Par value per share | € / shares

€ 0

Number of instruments or interests issued or issuable | shares

230,180

Non-controlling interests [member] | Fengari [Member]

Text Block [Line Items]

Number of shares issued | shares

345,081

345,081

Proceeds from issue of shares

€ 1,400,000

Non-controlling interests [member] | Pelion [Member]

Text Block [Line Items]

Par value per share | € / shares

€ 0

€ 0

Proceeds from issue of shares

€ 4,800,000

Issued capital [member]

Text Block [Line Items]

Proceeds from issue of shares

€ 6,200,000

Issued capital [member] | Raging River [Member]

Text Block [Line Items]

Business acquisition equity interest issued or issuable value assigned

€ 16,700,000

Financial instruments - fair _3

Financial instruments - fair values and risk management - Summary of Entirety Of Financial Instruments Fair Values And Risk Management (Detail) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Loans receivable	€ 25,516	€ 39,804
Trade and other receivables	119,841	75,008
Regulatory deposits	8,594	2,901
Restricted cash	60,296	12,093
Cash and cash equivalents	293,798	138,540	€ 74,365	€ 26,679
Total	508,045	268,346
Financial assets, at fair value	508,045	268,346
Trade and other payables	134,930	136,869
Lease liabilities	16,249	9,072	€ 9,893
Deferred consideration	13,200	2,089
Interest-bearing loans and borrowings	3,772	210,723
Customer liabilities (at fair value through profit/loss)	51,959	43,709
Total	220,110	402,462
Financial liabilities, at fair value	220,110	402,462
Net	287,935	(134,116)
Net	287,935	(134,116)
Trade and other payables [Member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial liabilities, at fair value	134,930	136,869
Lease liabilities [member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial liabilities, at fair value	16,249	9,072
Deferred Consideration [Member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial liabilities, at fair value	13,200	2,089
Interest Bearing Loans And Borrowings [Member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial liabilities, at fair value	3,772	210,723
Customer Liabilities At Fair Value Through Profit Or Loss [Member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial liabilities, at fair value	51,959	43,709
Loans to consumers [member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial assets, at fair value	25,516	39,804
Trade and other receivables [member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial assets, at fair value	119,841	75,008
Regulatory Deposits [Member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial assets, at fair value	8,594	2,901
Restricted Cash [Member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial assets, at fair value	60,296	12,093
Cash and cash equivalents [Member]
Disclosure In Tabular Form Of Financial Assets And Financial Liabilities At Carrying Value And Fair Value [Line Items]
Financial assets, at fair value	€ 293,798	€ 138,540

Financial instruments - fair _4

Financial instruments - fair values and risk management - Summary of detailed information about financial instruments (Detail) € in Thousands	12 Months Ended
	Dec. 31, 2021EUR (€)
Disclosure of detailed information about financial instruments [line items]
Opening balance	€ 0
Gain or loss on initial recognition	22,589
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss	(9,508)
Closing balance	€ 13,081

Financial instruments - fair _5

Financial instruments - fair values and risk management - Summary of Tabular Form Of Interest Bearing Loans And Borrowings (Detail) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	€ 3,008	€ 183,722
Total non-current interest-bearing loans and borrowings	764	27,001
Financial Institution Loan One [Member] | ZAR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	1,537	0
Total non-current interest-bearing loans and borrowings	764	0
Financial Institution Loan Two [Member] | ZAR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	1,318	0
Financial Institution Loan Three [Member] | GBP | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	0	82,641
Financial Institution Loan Four [Member] | CAD | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	0	258
Financial Institution Loan Five [Member] | CHF | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	0	843
Financial Institution Loan Six [Member] | EUR | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	0	95,296
Financial Institution Loan Seven [Member] | EUR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	0	2,591
Total non-current interest-bearing loans and borrowings	0	22,703
Other Loans One [Member] | NGN | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	126	0
Other Loans Two [Member] | EUR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total current interest-bearing loans and borrowings	27	2,093
Financial Institution Loan Non Current One [Member] | EUR | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total non-current interest-bearing loans and borrowings	0	2,254
Financial Institution Loan Non Current Two [Member] | USD | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Total non-current interest-bearing loans and borrowings	€ 0	€ 2,044

Financial instruments - Fair _6

Financial instruments - Fair values and risk management - Summary of Tabular Form Of Interest Bearing Loans And Borrowings (Parenthetical) (Detail)	Dec. 31, 2021	Dec. 31, 2020
Financial Institution Loan One [Member] | ZAR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, interest rate	1.25%	1.25%
Financial Institution Loan Two [Member] | ZAR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, interest rate	15.00%	15.00%
Financial Institution Loan Three [Member] | GBP | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, adjustment to interest rate basis	5.00%	5.00%
Financial Institution Loan Four [Member] | CAD | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, adjustment to interest rate basis	5.00%	5.00%
Financial Institution Loan Five [Member] | CHF | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, adjustment to interest rate basis	5.00%	5.00%
Financial Institution Loan Six [Member] | EUR | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, adjustment to interest rate basis	5.00%	5.00%
Financial Institution Loan Seven [Member] | EUR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, interest rate	6.00%	6.00%
Other Loans One [Member] | NGN | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, interest rate	0.00%	0.00%
Other Loans Two [Member] | EUR | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, interest rate	0.00%	0.00%
Financial Institution Loan Non Current One [Member] | EUR | Floating interest rate [member] | Libor [Member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, adjustment to interest rate basis	3.00%	3.00%
Financial Institution Loan Non Current Two [Member] | USD | Fixed interest rate [member]
Disclosure In Tabular Form Of Interest Bearing Loans And Borrowings [Line Items]
Borrowings, interest rate	6.00%	6.00%

Financial instruments - fair _7

Financial instruments - fair values and risk management - Summary of Tabular Form Of Analysis Of Loan And Borrowings (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
EUR | Fixed interest rate [member] | Loan Repayable Due On Twenty Seventh Of November Two Thousand And Twenty Four [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		27-Nov-24
Interest rate		6%
Currency		EUR
Facility amount		€ 10,000
EUR | Fixed interest rate [member] | Loan Repayable Due On Seventh Of March Two Thousand And Twenty One [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		07-Mar-21
Interest rate		6%
Currency		EUR
Facility amount		€ 5,000
EUR | Fixed interest rate [member] | Other Loans Repayable On Demand Interest Rate One Point Five Percent [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		On demand
Interest rate		1.5%
Currency		EUR
Facility amount		€ 25,600
EUR | Fixed interest rate [member] | Other Loans Repayable On Demand Interest Rate Zero Percentage [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity	27-Nov-24
Interest rate	6%
Currency	EUR
Facility amount		€ 10,000
EUR | Libor [Member] | Floating interest rate [member] | Loan Repayable On Demand Three [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		On demand
Interest rate		3- month LIBOR plus 5%
Currency		EUR
Facility amount		€ 11,500
EUR | Libor [Member] | Floating interest rate [member] | Loan Repayable On Demand Four [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		On demand
Interest rate		3- month LIBOR plus 5%
Currency		EUR
Facility amount		€ 6,000
EUR | Libor [Member] | Floating interest rate [member] | Loan Repayable Due On Twenty First Of February Two Thousand And Twenty Three [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		21-Feb-23
Interest rate		3- month LIBOR plus 3%
Currency		EUR
Facility amount		€ 10,000
EUR | Other Loans Repayable On Demand Interest Rate Zero Percent [Member] | Fixed interest rate [member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity	On demand	On demand
Interest rate	0	0%
Currency	EUR	EUR
GBP | Libor [Member] | Floating interest rate [member] | Loan Repayable On Demand One [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		On demand
Interest rate		3- month LIBOR plus 5%
Currency		GBP
Facility amount		€ 75,000
USD | Fixed interest rate [member] | Loan Repayable Due On Second Of October Two Thousand And Twenty Three [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		02-Oct-23
Interest rate		6%
Currency		USD
Facility amount		€ 5,000
ZAR | Fixed interest rate [member] | Loan Repayable Due Fifteenth Of June Two Thousand And Twenty Two [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity	15-Jun-22
Interest rate	15
Currency	ZAR
Facility amount	€ 75,032
ZAR | Fixed interest rate [member] | Loan Repayable Due Thirty First Of August Two Thousand And Twenty Three [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity	31-Aug-23
Interest rate	1.25
Currency	ZAR
Facility amount	€ 49,944
NGN | Other Loans Repayable On Demand Interest Rate Zero Percent [Member] | Fixed interest rate [member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity	On demand
Interest rate	0
Currency	NGN
Multicurrency | Fixed interest rate [member] | Loan Repayable Due On Twenty Eighth Of March Two Thousand And Twenty Four [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		28-Mar-24
Interest rate		6%
Currency		Multi-currency
Facility amount		€ 10,000
Multicurrency | Libor [Member] | Floating interest rate [member] | Loan Repayable On Demand Two [Member]
Disclosure In Tabular Form Of Analysis Of Loan And Borrowings [Line Items]
Maturity		On demand
Interest rate		3- month LIBOR plus 5%
Currency		Multi-currency
Facility amount		€ 90,000

Financial instruments - fair _8

Financial instruments - fair values and risk management -Summary of cash flows for financial liabilities (Detail) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	€ 221,216	€ 404,594
Non-derivative financial liabilities, undiscounted cash flows	224,318	413,206
Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	77,651	75,249
Non-derivative financial liabilities, undiscounted cash flows	77,651	75,249
Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	57,279	61,620
Non-derivative financial liabilities, undiscounted cash flows	57,279	61,620
Other Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	1,106	2,132
Non-derivative financial liabilities, undiscounted cash flows	1,106	2,132
Customer Liabilities [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	51,959	43,709
Non-derivative financial liabilities, undiscounted cash flows	51,959	43,709
Lease liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	16,249	9,072
Non-derivative financial liabilities, undiscounted cash flows	19,236	11,374
Contingent consideration [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	13,200	2,089
Non-derivative financial liabilities, undiscounted cash flows	13,200	2,089
Interest Bearing Loans and Borrowings Principal [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	3,327	200,417
Non-derivative financial liabilities, undiscounted cash flows	3,327	200,416
Interest BearingLoans and Borrowings Interest [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	445	10,306
Non-derivative financial liabilities, undiscounted cash flows	560	16,617
Not later than one year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	210,060	371,203
Not later than one year [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	77,651	75,249
Not later than one year [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	57,279	61,620
Not later than one year [member] | Other Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	1,106	2,132
Not later than one year [member] | Customer Liabilities [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	51,959	43,709
Not later than one year [member] | Lease liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	5,746	2,586
Not later than one year [member] | Contingent consideration [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	13,200	2,089
Not later than one year [member] | Interest Bearing Loans and Borrowings Principal [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	2,563	174,568
Not later than one year [member] | Interest BearingLoans and Borrowings Interest [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	556	9,250
Later than one year and not later than two years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	6,190	2,568
Later than one year and not later than two years [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than one year and not later than two years [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than one year and not later than two years [member] | Other Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than one year and not later than two years [member] | Customer Liabilities [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than one year and not later than two years [member] | Lease liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	5,422	2,568
Later than one year and not later than two years [member] | Contingent consideration [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than one year and not later than two years [member] | Interest Bearing Loans and Borrowings Principal [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	764	0
Later than one year and not later than two years [member] | Interest BearingLoans and Borrowings Interest [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	4	0
Later than three years and not later than five years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	7,914	39,435
Later than three years and not later than five years [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than three years and not later than five years [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than three years and not later than five years [member] | Other Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than three years and not later than five years [member] | Customer Liabilities [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than three years and not later than five years [member] | Lease liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	7,914	6,220
Later than three years and not later than five years [member] | Contingent consideration [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than three years and not later than five years [member] | Interest Bearing Loans and Borrowings Principal [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	25,848
Later than three years and not later than five years [member] | Interest BearingLoans and Borrowings Interest [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	7,367
Later than five years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	154	0
Later than five years [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than five years [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than five years [member] | Other Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than five years [member] | Customer Liabilities [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than five years [member] | Lease liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	154	0
Later than five years [member] | Contingent consideration [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than five years [member] | Interest Bearing Loans and Borrowings Principal [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	0
Later than five years [member] | Interest BearingLoans and Borrowings Interest [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0	€ 0
Parent [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	1,575,995
Non-derivative financial liabilities, undiscounted cash flows	1,575,995
Parent [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	3,187
Non-derivative financial liabilities, undiscounted cash flows	3,187
Parent [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	907,063
Non-derivative financial liabilities, undiscounted cash flows	907,063
Parent [member] | Loans and Borrowings [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative Financial Liabilities	665,745
Non-derivative financial liabilities, undiscounted cash flows	665,745
Parent [member] | Not later than one year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	1,575,995
Parent [member] | Not later than one year [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	3,187
Parent [member] | Not later than one year [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	907,063
Parent [member] | Not later than one year [member] | Loans and Borrowings [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	665,745
Parent [member] | Later than one year and not later than two years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than one year and not later than two years [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than one year and not later than two years [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than one year and not later than two years [member] | Loans and Borrowings [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than three years and not later than five years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than three years and not later than five years [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than three years and not later than five years [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than three years and not later than five years [member] | Loans and Borrowings [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than five years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than five years [member] | Trade Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than five years [member] | Accruals [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	0
Parent [member] | Later than five years [member] | Loans and Borrowings [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows	€ 0

Financial instruments - fair _9

Financial instruments - fair values and risk management - Summary of reconciliation of liabilities arising from financing activities (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
At January 1, 2021	€ 221,884	€ 227,258	€ 158,250
Cash inflows	0	7,142	14,610
Cash outflows	(28,054)	(18,424)	(2,215)
Loans novated	(12)	29,844
Eliminated on business combinations			(18,200)
Deferred consideration paid	(4,050)	(66,027)	(20,284)
Effects of movements in exchange rates	4,651	(1,817)	2,443
Disposals	(347)
New leases	1,311	196	91
Increase in deferred consideration	15,161	25,600	62,500
Arising from business combinations	19,343	7,121	22,328
Interest	5,861	10,991	7,735
Other	25
Loans novated - share subscription	(202,625)
At December 31, 2021	33,147	221,884	227,258
Interest Bearing Loansand Borrowings and Deferred Consideration [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
At January 1, 2021	212,812	217,365	146,793
Cash inflows	0	7,142	14,610
Cash outflows	(24,641)	(15,779)	0
Liabilities assumed on business combination	2,881
Loans novated	(12)	29,844
Eliminated on business combinations			(18,200)
Deferred consideration paid	(4,050)	(66,027)	(20,284)
Effects of movements in exchange rates	4,124	(1,945)	2,444
Disposals	0
New leases	0	0	0
Increase in deferred consideration	15,161	25,600	62,500
Arising from business combinations	10,741	6,306	22,328
Loans waived	(2,808)
Interest	5,364	10,306	7,174
Other	25
Loans novated - share subscription	(202,625)
At December 31, 2021	16,972	212,812	217,365
Lease liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
At January 1, 2021	9,072	9,893	11,457
Cash inflows	0	0	0
Cash outflows	(3,413)	(2,645)	(2,215)
Loans novated		0
Eliminated on business combinations			0
Deferred consideration paid	0	0	0
Effects of movements in exchange rates	527	128	(1)
Disposals	(347)
New leases	1,311	196	91
Increase in deferred consideration	0	0	0
Arising from business combinations	8,602	815	0
Loans waived	0
Interest	497	685	561
Other	0
Loans novated - share subscription	0
At December 31, 2021	16,249	9,072	€ 9,893
Super Group (SGHC) Limited
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
At January 1, 2021	0
Recharges	639,793
Effects of movements in exchange rates	25,952
At December 31, 2021	665,745	0
Super Group (SGHC) Limited | Loans and Borrowings [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
At January 1, 2021	0
Recharges	639,793
Effects of movements in exchange rates	25,952
At December 31, 2021	€ 665,745	€ 0

Financial instruments - Additio

Financial instruments - Additional Information (Detail) € in Millions	12 Months Ended
	Dec. 31, 2021EUR (€)
Credit risk [member] | Digital Gaming Corporation [Member]
Disclosure of detailed information about financial instruments [line items]
Exposure to credit risk on loan commitments and financial guarantee contracts	€ 50
Digiprocessing and Haber [Member] | Bellerive Capital Limited [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage of voting equity interests acquired	100.00%
Funding and Option Arrangements Proceeds Received Over Initial Funding Arrangements	€ 15.8

Leases -summary of Right-of-us

Leases -summary of Right-of-use assets (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
At January 1, 2020	€ 8,956	€ 9,844
Arising on business combinations	6,848	845
Foreign exchange adjustment on translation of foreign operations		69
Additions	1,336	208
Amortization	(2,841)	(2,010)
At December 31, 2020	14,541	8,956
Effects of movements in exchange rates	569
Disposals	(327)
At December 31, 2021	14,541	8,956
Leasehold Property
Disclosure of quantitative information about right-of-use assets [line items]
At January 1, 2020	8,929	9,844
Arising on business combinations	6,848	845
Foreign exchange adjustment on translation of foreign operations		71
Additions	1,336	164
Amortization	(2,826)	(1,995)
At December 31, 2020	14,528	8,929
Effects of movements in exchange rates	568
Disposals	(327)
At December 31, 2021	14,528	8,929
Motor vehicles
Disclosure of quantitative information about right-of-use assets [line items]
At January 1, 2020	27	0
Arising on business combinations	0	0
Foreign exchange adjustment on translation of foreign operations		(2)
Additions	0	44
Amortization	(15)	(15)
At December 31, 2020	13	27
Effects of movements in exchange rates	1
Disposals	0
At December 31, 2021	€ 13	€ 27

Leases -summary of lease liabi

Leases -summary of lease liability (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Detailed Informaton About Lease Liabilities [Line Items]
Beginning Balance	€ 9,072	€ 9,893
Arising on business combinations	8,602	815
Foreign exchange adjustment on translation of foreign operations		128
Additions	1,311	196
Interest expense	497	685	€ 561
Lease payments	(3,413)	(2,645)
Effects of movements in exchange rates	527
Disposals	(347)
Ending Balance	16,249	9,072	9,893
Leasehold Property
Disclosure of Detailed Informaton About Lease Liabilities [Line Items]
Beginning Balance	9,047	9,893
Arising on business combinations	8,602	815
Foreign exchange adjustment on translation of foreign operations		130
Additions	1,311	157
Interest expense	496	684
Lease payments	(3,401)	(2,632)
Effects of movements in exchange rates	528
Disposals	(347)
Ending Balance	16,236	9,047	9,893
Motor vehicles
Disclosure of Detailed Informaton About Lease Liabilities [Line Items]
Beginning Balance	25	0
Arising on business combinations	0	0
Foreign exchange adjustment on translation of foreign operations		(2)
Additions	0	39
Interest expense	1	1
Lease payments	(12)	(13)
Effects of movements in exchange rates	(1)
Disposals	0
Ending Balance	€ 13	€ 25	€ 0

Leases-Maturity analysis - Summ

Leases-Maturity analysis - Summary of contractual undiscounted cash flows (Detail) - EUR (€) € in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Maturity Analysis for Lease Liabilites [Line Items]
Gross lease liabilities	€ 19,236	€ 11,374
Not later than one year [member]
Disclosure of Maturity Analysis for Lease Liabilites [Line Items]
Gross lease liabilities	5,746	2,586
Later than one year and not later than five years [member]
Disclosure of Maturity Analysis for Lease Liabilites [Line Items]
Gross lease liabilities	13,336	8,788
Later than five years [member]
Disclosure of Maturity Analysis for Lease Liabilites [Line Items]
Gross lease liabilities	€ 154	€ 0

Leases - Summary of Lease Liabi

Leases - Summary of Lease Liabilities and expenses (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lease liabilities [abstract]
Current	€ 5,353	€ 2,318
Non- Current	10,896	6,754
Total lease liabilities	16,249	9,072	€ 9,893
Lease Expenses Amounts recognized in the Consolidated Statement of Profit or Loss and Other Comprehensive Income [Abstract]
Interest on lease liabilities	497	685	€ 561
Amortization on right-of-use assets	2,841	2,010
COVID-19 Rent Consession	0	(360)
Lease Expense	3,338	2,335
Lease Outflows Amounts recognized in the Consolidated Statement of Cash Flows [Abstract]
Interest paid on lease liabilities	532	707
Principal payment on lease liabilities	2,881	1,938
Total cash outflow for leases	€ 3,413	€ 2,645

Related Party Transactions - Di

Related Party Transactions - Disclosure Of Information About Key Management Personnel (Detail) - EUR (€) € in Thousands	Mar. 12, 2020	Dec. 31, 2021
Disclosure Of Information About Key Management Personnel [Abstract]
Short term employee benefits	€ 5,301	€ 5,848
Post-employment pension and medical benefits	75	35
Key management personnel compensation	€ 5,376	€ 5,884

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - EUR (€)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Whitfield Management Limited [Member
Disclosure of transactions between related parties [line items]
Key management personnel services related party transactions		€ 300,000
Digital Outsource Services Proprietary Limited [Member]
Disclosure of transactions between related parties [line items]
Key management personnel services related party transactions	€ 1,300,000	1,300,000
Services received, related party transactions	66,000,000	€ 58,100,000
Super Group Limited [Member]
Disclosure of transactions between related parties [line items]
Amounts receivable, related party transactions	700,000
Super Group (SGHC) Limited
Disclosure of transactions between related parties [line items]
Amounts payable, related party transactions	€ 665,745

Dividends Paid And Proposed - D

Dividends Paid And Proposed - Disclosure of Detailed Information About Dividends Explanatory (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Detailed Information About Dividends [Line Items]
Final dividend	€ 0	€ 10,000
Final Divdend [Member]
Disclosure of Detailed Information About Dividends [Line Items]
Final dividend	€ 0	€ 10,000

Dividends Paid And Proposed -_2

Dividends Paid And Proposed - Disclosure of Detailed Information About Dividends Explanatory (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2020€ / shares
Final Divdend [Member]
Disclosure of Detailed Information About Dividends [Line Items]
Dividends paid, ordinary shares per share	€ 0.18

Provisions - Reconciliation Of

Provisions - Reconciliation Of Changes In Provisions (Detail) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Changes in Provisions [Line Items]
Beginning balance	€ 45,766
Ending balance	47,715	€ 45,766
Current	47,715	45,766
Non-current	0	0
Total provisions	47,715	45,766
License Review Provision [Member]
Reconciliation of Changes in Provisions [Line Items]
Beginning balance	0	24,265
Settled in the year		(13,556)
Amounts transferred to accruals during the year		(10,709)
Provided in the year	0	0
Ending balance	0	0
Total provisions	0	0
Withholding, Indirect And Gaming Taxes [Member]
Reconciliation of Changes in Provisions [Line Items]
Beginning balance	45,766	22,797
Arising on business combinations		17,879
Settled in the year	(706)	(110)
Effects of movements in exchange rates	840
Amounts transferred to accruals during the year	(1,610)
Provided in the year	3,425	5,200
Ending balance	47,715	45,766
Total provisions	€ 47,715	€ 45,766

Provisions - Additional Informa

Provisions - Additional Information (Detail) - License Review Provision [Member] - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statements [Line Items]
Additional provisions	€ 0	€ 0
New Provisions	0
License Review Provisions Settled in the year	€ 13,600	7,400
Amounts Related to License Review Transferred to Accruals During the Year		€ 10,700

Subsidiaries -Disclosure Of Int

Subsidiaries -Disclosure Of Interest In Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2021
Bayton Limited [Member]
Disclosure of subsidiaries [line items]
Name of subsidiary	Bayton Limited
Proportion of voting rights held in subsidiary	100.00%
Country of incorporation of subsidiary	Malta
Description of nature of entity's operations and principal activities	Gaming operations
Baytree Interactive Limited [Member]
Disclosure of subsidiaries [line items]
Name of subsidiary	Baytree Interactive Limited
Proportion of voting rights held in subsidiary	100.00%
Country of incorporation of subsidiary	Guernsey
Description of nature of entity's operations and principal activities	Gaming operations
Betway Limited [Member]
Disclosure of subsidiaries [line items]
Name of subsidiary	Betway Limited
Proportion of voting rights held in subsidiary	99.90%
Country of incorporation of subsidiary	Malta
Description of nature of entity's operations and principal activities	Gaming operations
Pindus Holdings Limited [Member]
Disclosure of subsidiaries [line items]
Name of subsidiary	Pindus Holdings Limited
Proportion of voting rights held in subsidiary	100.00%
Country of incorporation of subsidiary	Guernsey
Description of nature of entity's operations and principal activities	Holding company

Subsidiaries - Additional Infor

Subsidiaries - Additional Information (Detail) - Assets or Revenues [Member]	12 Months Ended
	Dec. 31, 2021
Subsidiaries [member]
Disclosure of subsidiaries [line items]
Concentration Risk, Percentage	10
Other Subsidiaries [Member] | Bottom of range [member]
Disclosure of subsidiaries [line items]
Concentration Risk, Percentage	10
Other Subsidiaries [Member] | Top of range [member]
Disclosure of subsidiaries [line items]
Concentration Risk, Percentage	20

Subsequent events - Additional

Subsequent events - Additional Information (Detail) $ / shares in Units, € in Thousands, $ in Millions	Jan. 27, 2022EUR (€)shares	Jan. 21, 2022USD ($)	Mar. 29, 2021EUR (€)	Dec. 31, 2021EUR (€)	Jan. 27, 2022$ / shares	Dec. 01, 2021EUR (€)	Apr. 19, 2021	Apr. 07, 2021EUR (€)	Dec. 31, 2020EUR (€)
Disclosure of non-adjusting events after reporting period [line items]
Net assets				€ 62,834					€ 90,701
Consideration transferred, acquisition-date fair value				52,556		€ 13,200			55,800
Loans receivable				25,516					€ 39,804
Super Group (SGHC) Limited
Disclosure of non-adjusting events after reporting period [line items]
Shares conversion ratio	0.117%
Number of shares outstanding | shares	458,721,777
Percentage of issued capital outstanding	93.58%
Pre-redemption cash	€ 341,800
Transaction expenses	€ 55,800		€ 1,400
Loans Receivable [Member]
Disclosure of non-adjusting events after reporting period [line items]
Repayment of loans receivable				18,800
Loans receivable				€ 25,500
Financial Guarantee [Member] | Bottom of range [member]
Disclosure of non-adjusting events after reporting period [line items]
Increase in financial guarantee | $		$ 50
Borrowings, maturity		18 months
Financial Guarantee [Member] | Top of range [member]
Disclosure of non-adjusting events after reporting period [line items]
Increase in financial guarantee | $		$ 78
Borrowings, maturity		36 months
Sports Entertainment Acquisition Corp [Member] | Major business combination [member]
Disclosure of non-adjusting events after reporting period [line items]
Earnout Shares | shares	50,969,088
Sports Entertainment Acquisition Corp [Member] | Major business combination [member] | Super Group (SGHC) Limited
Disclosure of non-adjusting events after reporting period [line items]
Net assets	€ 164,000
Consideration transferred, acquisition-date fair value	273,800
Common stock trading price per share | $ / shares					$ 8.14
Common stock trading value	226,300
Business combination listing expense recognized on excess of consideration over assets acquired	108,800
Business combination additional other listing expense	23,200
Business Combination aggregate listing expense	€ 54,400
Business combination earnout shares issuable | shares	50,969,088
Sports Entertainment Acquisition Corp [Member] | Major business combination [member] | Public warrants [Member] | Super Group (SGHC) Limited
Disclosure of non-adjusting events after reporting period [line items]
Warrants trading price per warrant | $ / shares					$ 1.63
Warrants trading value	€ 32,400
Sports Entertainment Acquisition Corp [Member] | Major business combination [member] | Private Warrants [Member] | Super Group (SGHC) Limited
Disclosure of non-adjusting events after reporting period [line items]
Warrants trading value	€ 14,100
Digital Gaming Corporation [Member] | Major business combination [member]
Disclosure of non-adjusting events after reporting period [line items]
Percentage of voting equity interests acquired								100.00%
Consideration transferred, acquisition-date fair value								€ 11,100
BlueJay Limited [Member] | Major business combination [member]
Disclosure of non-adjusting events after reporting period [line items]
Percentage of voting equity interests acquired							70.00%