Company: SLMT
Filing Date: 2025-05-28
Form Type: 20-F/A
Source: 0001213900-25-048029
Chunk: 80

Company: Brera Holdings PLC
Filing Date: 2025-05-28
Form: 20-F/A
Chunk 80
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 the year ended December 31, 2022 was EUR 65,090while there was nocost of revenue from related parties for the years ended December 31 2024 and 2023. In the years ended December 31, 2024 and 2023, one supplier, and in the year ended December 31, 2022, four suppliers, each accounted for over 10% of the Company’s total cost of revenue, representing 52% , 125%, and 56% of the Company’s cost of revenue for the years ended December 31, 2024, 2023 and 2022, respectively. Trade payable from these suppliers was nil, EUR 126,521and EUR 37,853as of December 31, 2024, 2023 and 2022, respectively. F-40

Note 21 – Segment Reporting

Basis of Segmentation

The Company’s Chief Operating Decision Maker
(“CODM”), identified as the Chief Executive Officer, regularly reviews financial and operational information by business line
to assess performance and allocate resources. Based on the current internal reporting structure and in accordance with the aggregation
criteria outlined in IFRS 8.12, the Company monitors its results across operating segments.

Below are the details of each segment and their respective revenue
streams:

Segment 1: Sponsorships

This segment includes revenue generated from
sponsorship agreements, primarily derived from providing exposure to the sponsor’s brand through promotional activities, event
placements, free tickets, and participation rights in sponsored events.

Segment 2: Ticketing, short-leases, store and youth league

This segment includes the following revenue streams:

| ● | Sales of event tickets: Revenue from the sale of event tickets. |

| ● | Renting the arena for non-volleyball events hosted by UYBA: Revenue from renting the arena for non-volleyball events hosted by UYBA. |

| ● | Merchandise Sales: Revenue generated from the sale of branded merchandise. |

| ● | Youth Training Programs: Revenue from youth training programs conducted during the sports season, typically spanning from September to October. |

Segment 3: Player Transfers

This segment accounts for revenue generated from transferring players
to other clubs.

Segment 4: Other Revenue

This segment encompasses various other revenue streams, including consulting
services, one-off events, and similar activities.

Segment-Specific Policies

Segment 1: Sponsorships

Revenue Stream: Sponsorship agreements.

Recognition: