XBRL-20260316-C5B2C3 • Annual Report • 2024 • IFRS
6 financial points were recognized from the uploaded file.
All required concepts are available.
Assets align with liabilities and equity within accepted tolerance.
Revenue and net profit relationship appears reasonable.
Fiscal year end detected: 2024-12-31
Selected framework: IFRS
<?xml version="1.0" encoding="utf-8"?>
<xbrli:xbrl xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:ifrs-full="http://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217">
<link:schemaRef xlink:type="simple" xlink:href="ifrs-demo-taxonomy.xsd"/>
<xbrli:context id="C_FY_2024">
<xbrli:entity>
<xbrli:identifier scheme="https://xbrl-platform.local/entity">ESRS.CA</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2024-01-01</xbrli:startDate>
<xbrli:endDate>2024-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="I_2024">
<xbrli:entity>
<xbrli:identifier scheme="https://xbrl-platform.local/entity">ESRS.CA</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2024-12-31</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:unit id="U_EGP">
<xbrli:measure>iso4217:EGP</xbrli:measure>
</xbrli:unit>
<ifrs-full:Revenue contextRef="C_FY_2024" unitRef="U_EGP" decimals="0">175000000000</ifrs-full:Revenue>
<ifrs-full:ProfitLoss contextRef="C_FY_2024" unitRef="U_EGP" decimals="0">12800000000</ifrs-full:ProfitLoss>
<ifrs-full:Assets contextRef="I_2024" unitRef="U_EGP" decimals="0">242000000000</ifrs-full:Assets>
<ifrs-full:Liabilities contextRef="I_2024" unitRef="U_EGP" decimals="0">151000000000</ifrs-full:Liabilities>
<ifrs-full:Equity contextRef="I_2024" unitRef="U_EGP" decimals="0">91000000000</ifrs-full:Equity>
<dei:EntityFiscalYearEnd contextRef="C_FY_2024">2024-12-31</dei:EntityFiscalYearEnd>
</xbrli:xbrl>