| Line | Roll Up Total Concept | Roll Up Items Concept | Count |
| 1 | ifrs-full:DistributionAndAdministrativeExpense | ifrs-full:AdvertisingExpense | 1 |
| 2 | ifrs-full:DistributionAndAdministrativeExpense | ifrs-full:SalesAndMarketingExpense | 1 |
| 3 | ifrs-full:DistributionAndAdministrativeExpense | kbsf:DepreciationOnDistributionAndSellingExpenses | 1 |
| 4 | ifrs-full:DistributionAndAdministrativeExpense | kbsf:LaborExpenses | 1 |
| 5 | ifrs-full:DistributionAndAdministrativeExpense | kbsf:OtherDistributionAndSellingExpenses | 1 |
| 6 | ifrs-full:DistributionAndAdministrativeExpense | kbsf:RentalExpenseRelatedToSelling | 1 |
| 7 | ifrs-full:DistributionAndAdministrativeExpense | kbsf:SubsidyToDistributor | 1 |