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These consolidated financial statements were approved and authorised for issue by the Board of Directors and signed on
their behalf on 16 April 2026 by:
Dr. Hend El Sherbini
Chief Executive Officer
Sherif El Zeiny
Chief Financial Officer
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"concept": "ifrs-full:Equity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "idhc:PutOptionReserveMember", "unit": "iso4217:EGP" } }, "fact-485": { "value": "-407595000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:EGP" } }, "fact-486": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "idhc:FutureMinorityInterestReserveMember", "unit": "iso4217:EGP" } }, "fact-487": { "value": "1812706000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EGP" } }, "fact-488": { "value": "2710149000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EGP" } }, "fact-489": { "value": "789350000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EGP" } }, "fact-490": { "value": "3499499000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00", "unit": "iso4217:EGP" } }, "fact-492": { "value": "500000.0", "decimals": -3, "dimensions": { "concept": "idhc:SAFEAgreementForFutureEquity", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-493": { "value": "
(In the notes all amounts are shown in Egyptian Pounds \u201cEGP\u2019000\u201d unless otherwise stated)
1. Corporate information
The consolidated financial statements of Integrated Diagnostics Holdings plc and its subsidiaries (collectively, \u201cthe Group\u201d)
for the year ended 31 December 2025 were authorised for issue in accordance with a resolution of the directors on 16 April
2026. Integrated Diagnostics Holdings plc \u201cIDH\u201d or \u201cthe company\u201d is a public limited company incorporated in Jersey.
It has been established according to the provisions of the Companies (Jersey) law 1991 under No. 117257. The registered
office address of the Company is 12 Castle Street, St Helier, Jersey, JE2 3RT. The Company is a listed entity, in London stock
exchange since 2015.
The principal activity of the Group is investments in all types of the healthcare field of medical diagnostics (the key activities
are pathology and radiology) and medical treatment (Radiotherapy) either through acquisitions of related business in dif-
ferent jurisdictions or through expanding the acquired investments IDH has. The key jurisdictions that the Group operates
are in Egypt, Jordan, Nigeria, Sudan and Saudi Arabia.
The Group\u2019s financial year starts on 1 January and ends on 31 December each year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "Integrated Diagnostics Holdings plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "a public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "Jersey", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "12 Castle Street, St Helier, Jersey, JE2 3RT", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "value": "The principal activity of the Group is investments in all types of the healthcare field of medical diagnostics (the key activities are pathology and radiology) and medical treatment (Radiotherapy) either through acquisitions of related business in dif- ferent jurisdictions or through expanding the acquired investments IDH has. The key jurisdictions that the Group operates are in Egypt, Jordan, Nigeria, Sudan and Saudi Arabia. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-494": { "value": "
2. Group information
Information about subsidiaries
The consolidated financial statements of the Group include:
Non-Controlling
% Equity interest interest
Principal Country of
activities
Incorporation
2025
2024
2025 2024
Al Borg Laboratory Company Medical diagnostics
Egypt
99.3%
99.3%
0.7%
0.7%
(\u201cAl-Borg\u201d) service
Al Mokhtabar Company for Medical Medical diagnostics
Egypt
99.9%
99.9%
0.1%
0.1%
Labs (\u201cAl Mokhtabar\u201d) service
Medical Genetic Center Medical diagnostics
Egypt
55.0%
55.0%
45.0%
45.0%
service
Al Makhbariyoun Al Arab Medical diagnostics
Jordan
60.0%
60.0%
40.0%
40.0%
service
Golden Care for Medical Services Holding company of
Egypt
100.0%
100.0%
0.0%
0.0%
SAMA
Integrated Medical Analysis Company Medical diagnostics
Egypt
100.0%
100.0%
0.0%
0.0%
(S.A.E) service
SAMA Medical Laboratories Co. Medical diagnostics
Sudan
80.0%
80.0%
20.0%
20.0%
(\"Ultralab medical laboratory \") service
AL-Mokhtabar Sudanese Egyptian Co. Medical diagnostics
Sudan
65.0%
65.0%
35.0%
35.0%
service
Integrated Diagnostics Holdings Limited Intermediary holding
Cayman Islands
100.0%
100.0%
0.0%
0.0%
company
Dynasty Group Holdings Limited Intermediary holding England and
51.0%
51.0%
49.0%
49.0%
company Wales
Eagle Eye Echo-Scan Limited Intermediary holding
Mauritius
77.57%
77.57%
22.43%
22.43%
company
Echo-Scan Medical diagnostics
Nigeria
100.0%
100.0%
0.0%
0.0%
service
WAYAK Pharma
Medical services
Egypt
99.99%
99.99%
0.01%
0.01%
Medical Health Development
**
Medical services
Saudi Arabia
100.0%
100.0%
0.0%
0.0%
*** Intermediary holding United Arab
Chronx Limited
80.0%
80.0%
20.0%
20.0%
company Emirates
*
*
The Group owns 39.6% of Echo-Scan due to the ownership of the entity being held through subsidiaries with a non-controlling interest.
**
The Group owns 91.6% of Medical Health Development due to the ownership of the entity being held through a subsidiary with a non-controlling interest.
***
On October 23, 2024, the Group completed the establishment of Chronx Limited, a limited company based in United Arab Emirates with a total stake of
80% directly and 20% held by Dr.Khaled Ezzeldin Ismail.
Non-Controlling interest
Non-Controlling Interest is measured at the proportionate share basis.
Proportion of equity interest held by non-controlling interests:
Country of Incorporation
2025
2024
Medical Genetic Center
Egypt
45.0%
45.0%
Al Makhbariyoun Al Arab
Jordan
40.0%
40.0%
SAMA Medical Laboratories Co. \" Ultra lab medical laboratory \"
Sudan
20.0%
20.0%
AL-Mokhtabar Sudanese Egyptian Co.
Sudan
35.0%
35.0%
Al Borg Laboratory Company
Egypt
0.7%
0.7%
Dynasty Group Holdings Limited
England and Wales
49%
49%
Eagle Eye Echo-Scan Limited
Mauritius
22.43%
22.43%
Chronx Limited
United Arab Emirates
20%
20%
The summarised financial information of subsidiaries that have material non-controlling interests is provided below. This
information is based on amounts before inter-company eliminations.
Al Makhbariyoun Al Dynasty Group Total
Arab EGP\u2019000 EGP\u2019000
Summarised statement of income for 2025:
Revenue
1,034,690
120,748
1,155,438
Profit
82,759
902
83,661
Other comprehensive expenses
(49,337)
(1,723)
(51,060)
Total comprehensive income/(expenses)
33,422
(821)
32,601
Profit allocated to non-controlling interest
33,104
554
33,658
Other comprehensive expenses allocated to non-con-
trolling interest
(19,942)
(2,648)
(22,590)
Summarised statement of financial position as at 31 December 2025:
Non-current assets
587,668
33,948
621,616
Current assets
413,216
43,342
456,558
Non-current liabilities
(228,062)
(485)
(228,547)
Current liabilities
(295,113)
(23,316)
(318,429)
Net assets
477,709
53,489
531,198
Net assets attributable to non-controlling interest
191,084
31,492
222,576
Summarised statement of income for 2024:
Revenue
901,693
82,073
983,766
Profit/(loss)
43,284
(28,681)
14,603
Other comprehensive income
236,565
507,452
744,017
Total comprehensive income
279,849
478,771
758,620
Profit/(loss)allocated to non-controlling interest
17,314
(17,451)
(137)
Other comprehensive income allocated to non-con-
trolling interest
95,631
280,775
376,406
Summarised statement of financial position as at 31 December 2024:
Non-current assets
686,881
40,962
727,843
Current assets
444,959
43,039
487,998
Non-current liabilities
(275,070)
(3,911)
(278,981)
Current liabilities
(289,230)
(23,365)
(312,595)
Net assets
567,540
56,725
624,265
Net assets attributable to non-controlling interest
227,016
33,718
260,734
", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "2. Group information Information about subsidiaries The consolidated financial statements of the Group include:
Non-Controlling
% Equity interest interest
Principal Country of
activities
Incorporation
2025
2024
2025 2024
Al Borg Laboratory Company Medical diagnostics
Egypt
99.3%
99.3%
0.7%
0.7%
(\u201cAl-Borg\u201d) service
Al Mokhtabar Company for Medical Medical diagnostics
Egypt
99.9%
99.9%
0.1%
0.1%
Labs (\u201cAl Mokhtabar\u201d) service
Medical Genetic Center Medical diagnostics
Egypt
55.0%
55.0%
45.0%
45.0%
service
Al Makhbariyoun Al Arab Medical diagnostics
Jordan
60.0%
60.0%
40.0%
40.0%
service
Golden Care for Medical Services Holding company of
Egypt
100.0%
100.0%
0.0%
0.0%
SAMA
Integrated Medical Analysis Company Medical diagnostics
Egypt
100.0%
100.0%
0.0%
0.0%
(S.A.E) service
SAMA Medical Laboratories Co. Medical diagnostics
Sudan
80.0%
80.0%
20.0%
20.0%
(\"Ultralab medical laboratory \") service
AL-Mokhtabar Sudanese Egyptian Co. Medical diagnostics
Sudan
65.0%
65.0%
35.0%
35.0%
service
Integrated Diagnostics Holdings Limited Intermediary holding
Cayman Islands
100.0%
100.0%
0.0%
0.0%
company
Dynasty Group Holdings Limited Intermediary holding England and
51.0%
51.0%
49.0%
49.0%
company Wales
Eagle Eye Echo-Scan Limited Intermediary holding
Mauritius
77.57%
77.57%
22.43%
22.43%
company
Echo-Scan Medical diagnostics
Nigeria
100.0%
100.0%
0.0%
0.0%
service
WAYAK Pharma
Medical services
Egypt
99.99%
99.99%
0.01%
0.01%
Medical Health Development
**
Medical services
Saudi Arabia
100.0%
100.0%
0.0%
0.0%
*** Intermediary holding United Arab
Chronx Limited
80.0%
80.0%
20.0%
20.0%
company Emirates
* * The Group owns 39.6% of Echo-Scan due to the ownership of the entity being held through subsidiaries with a non-controlling interest. ** The Group owns 91.6% of Medical Health Development due to the ownership of the entity being held through a subsidiary with a non-controlling interest. *** On October 23, 2024, the Group completed the establishment of Chronx Limited, a limited company based in United Arab Emirates with a total stake of 80% directly and 20% held by Dr.Khaled Ezzeldin Ismail. Non-Controlling interest Non-Controlling Interest is measured at the proportionate share basis. Proportion of equity interest held by non-controlling interests:
Country of Incorporation
2025
2024
Medical Genetic Center
Egypt
45.0%
45.0%
Al Makhbariyoun Al Arab
Jordan
40.0%
40.0%
SAMA Medical Laboratories Co. \" Ultra lab medical laboratory \"
Sudan
20.0%
20.0%
AL-Mokhtabar Sudanese Egyptian Co.
Sudan
35.0%
35.0%
Al Borg Laboratory Company
Egypt
0.7%
0.7%
Dynasty Group Holdings Limited
England and Wales
49%
49%
Eagle Eye Echo-Scan Limited
Mauritius
22.43%
22.43%
Chronx Limited
United Arab Emirates
20%
20%
The summarised financial information of subsidiaries that have material non-controlling interests is provided below. This information is based on amounts before inter-company eliminations.
Al Makhbariyoun Al Dynasty Group Total
Arab EGP\u2019000 EGP\u2019000
Summarised statement of income for 2025:
Revenue
1,034,690
120,748
1,155,438
Profit
82,759
902
83,661
Other comprehensive expenses
(49,337)
(1,723)
(51,060)
Total comprehensive income/(expenses)
33,422
(821)
32,601
Profit allocated to non-controlling interest
33,104
554
33,658
Other comprehensive expenses allocated to non-con-
trolling interest
(19,942)
(2,648)
(22,590)
Summarised statement of financial position as at 31 December 2025:
Non-current assets
587,668
33,948
621,616
Current assets
413,216
43,342
456,558
Non-current liabilities
(228,062)
(485)
(228,547)
Current liabilities
(295,113)
(23,316)
(318,429)
Net assets
477,709
53,489
531,198
Net assets attributable to non-controlling interest
191,084
31,492
222,576
Summarised statement of income for 2024:
Revenue
901,693
82,073
983,766
Profit/(loss)
43,284
(28,681)
14,603
Other comprehensive income
236,565
507,452
744,017
Total comprehensive income
279,849
478,771
758,620
Profit/(loss)allocated to non-controlling interest
17,314
(17,451)
(137)
Other comprehensive income allocated to non-con-
trolling interest
95,631
280,775
376,406
Summarised statement of financial position as at 31 December 2024:
Non-current assets
686,881
40,962
727,843
Current assets
444,959
43,039
487,998
Non-current liabilities
(275,070)
(3,911)
(278,981)
Current liabilities
(289,230)
(23,365)
(312,595)
Net assets
567,540
56,725
624,265
Net assets attributable to non-controlling interest
227,016
33,718
260,734
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-553": { "value": "Non-Controlling interest Non-Controlling Interest is measured at the proportionate share basis. Proportion of equity interest held by non-controlling interests:
Country of Incorporation
2025
2024
Medical Genetic Center
Egypt
45.0%
45.0%
Al Makhbariyoun Al Arab
Jordan
40.0%
40.0%
SAMA Medical Laboratories Co. \" Ultra lab medical laboratory \"
Sudan
20.0%
20.0%
AL-Mokhtabar Sudanese Egyptian Co.
Sudan
35.0%
35.0%
Al Borg Laboratory Company
Egypt
0.7%
0.7%
Dynasty Group Holdings Limited
England and Wales
49%
49%
Eagle Eye Echo-Scan Limited
Mauritius
22.43%
22.43%
Chronx Limited
United Arab Emirates
20%
20%
The summarised financial information of subsidiaries that have material non-controlling interests is provided below. This information is based on amounts before inter-company eliminations.
Al Makhbariyoun Al Dynasty Group Total
Arab EGP\u2019000 EGP\u2019000
Summarised statement of income for 2025:
Revenue
1,034,690
120,748
1,155,438
Profit
82,759
902
83,661
Other comprehensive expenses
(49,337)
(1,723)
(51,060)
Total comprehensive income/(expenses)
33,422
(821)
32,601
Profit allocated to non-controlling interest
33,104
554
33,658
Other comprehensive expenses allocated to non-con-
trolling interest
(19,942)
(2,648)
(22,590)
Summarised statement of financial position as at 31 December 2025:
Non-current assets
587,668
33,948
621,616
Current assets
413,216
43,342
456,558
Non-current liabilities
(228,062)
(485)
(228,547)
Current liabilities
(295,113)
(23,316)
(318,429)
Net assets
477,709
53,489
531,198
Net assets attributable to non-controlling interest
191,084
31,492
222,576
Summarised statement of income for 2024:
Revenue
901,693
82,073
983,766
Profit/(loss)
43,284
(28,681)
14,603
Other comprehensive income
236,565
507,452
744,017
Total comprehensive income
279,849
478,771
758,620
Profit/(loss)allocated to non-controlling interest
17,314
(17,451)
(137)
Other comprehensive income allocated to non-con-
trolling interest
95,631
280,775
376,406
Summarised statement of financial position as at 31 December 2024:
Non-current assets
686,881
40,962
727,843
Current assets
444,959
43,039
487,998
Non-current liabilities
(275,070)
(3,911)
(278,981)
Current liabilities
(289,230)
(23,365)
(312,595)
Net assets
567,540
56,725
624,265
Net assets attributable to non-controlling interest
227,016
33,718
260,734
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "3. Business combinations 3.1. Basis of consolidation The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 Decem- ber 2025. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. i. Subsidiaries Subsidiaries are all entities over which the Group has control. The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Inter-company transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of in- come statement of comprehensive income, statement of changes in equity and statement of financial position respectively. ii. Changes in ownership interests The Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the Group. A change in ownership interest results in an adjustment between the carrying amounts of the con- trolling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of the Group. When the Group ceases to consolidate or equity account for an investment because of a loss of control, joint control or significant influence, any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognised in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity are accounted for as if the Group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognised in other comprehensive income are reclassified to profit or loss. If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income are reclassified to profit or loss where appropriate. The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instru- ments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: \u2022 fair values of the assets transferred \u2022 liabilities incurred to the former owners of the acquired business \u2022 equity interests issued by the Group \u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, and \u2022 fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s propor- tionate share of the acquired entity\u2019s net identifiable assets. Acquisition-related costs are expensed as incurred. The excess of the: \u2022 consideration transferred, \u2022 amount of any non-controlling interest in the acquired entity, and \u2022 acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes in fair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equi- ty interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeas- urement are recognised in profit or loss. On 19 June 2025 the Group acquired the assets related to Radiotherapy branch through its subsidiary Al Borg Laboratory Company for total consideration of EGP 400 million. This has been treated as a business combination under IFRS 3 since the assets acquired and agreement in place which transferred employees and customer lists are considered to constitute a business. The assets acquired and the key inputs calculate the value these assets has been included below. The acquisition has been completed with total consideration with EGP 400 million and a purchase price allocation study at the date of the acquisition concluded total identified assets with EGP 440,120 thousand, and that resulted 40,120 thousand as a bargain gain from the acquisition. The PPA performed by the company\u2019s expert Prime Capital has identified fair value for acquired assets as follows:
EGP\u2019000
Building
*
243,404
Equipment
**
186,516
Auxiliary assets
10,200
Total fair value for the identified asset
440,120
Total consideration
400,000
Bargain gain from the acquisition
***
40,120
* The market value of the building was assessed with the comparable method in accordance with the following considerations: the advantages of the location and plot size, the quality of internal finishes, the medical nature of the facility, and a market survey of comparable units. ** The market value of the Equipment was assessed by obtaining a purchase quotation from the manufacturer of the Equipment and adjusting it with the technical depreciation rate and technical usability rate. *** Bargain gain resulted from the acquisition recorded within the net other income at the income statement The recognized bargain purchase gain resulted from acquiring the building at an amount below its fair value. Because The property had already been fully fitted out to meet the operational requirements of radiation therapy services and to accom- modate the specialized equipment installed within it. Consequently, the former owner\u2019s ability to sell the asset was limited to buyers operating in the same line of business., the Company also engaged in extensive negotiations to secure the acquisition at the lowest possible price. These factors collectively led to the purchase consideration being lower than the fair value of the acquired net assets, resulting in the recognition of a bargain purchase gain. From the acquisition date until the end of the reporting period, the branch generated revenues of EGP 28,215 thousand and a net profit of EGP 358 thousand. Had the acquisition been completed at the beginning of the financial year, Radiotherapy branch would have contributed approximately EGP 51,997 thousand in revenues and EGP 1,177 thousand in net profit for the year.\u201d The new carrying amount of fixed assets resulting from the purchase price allocation created a temporary difference between the net book value of the assets recognized under IFRS 3 and their tax base as determined by the Egyptian Tax Authority (ETA), which recognize fixed assets based on their transaction cost. Consequently, a deferred tax liability has been recorded on the temporary difference, amounting to EGP 9,027 thousand.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-495": { "value": "
3.1. Basis of consolidation
The consolidated financial statements comprise the financial statements of the Group and its subsidiaries as at 31 Decem-
ber 2025. Control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the
investee and has the ability to affect those returns through its power over the investee.
i. Subsidiaries
Subsidiaries are all entities over which the Group has control. The Group controls an entity where the Group is exposed to,
or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its
power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred
to the Group. They are deconsolidated from the date that control ceases.
Inter-company transactions, balances and unrealised gains on transactions between group companies are eliminated.
Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset.
Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by
the Group.
Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of in-
come statement of comprehensive income, statement of changes in equity and statement of financial position respectively.
ii. Changes in ownership interests
The Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity
owners of the Group. A change in ownership interest results in an adjustment between the carrying amounts of the con-
trolling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount
of the adjustment to non-controlling interests and any consideration paid or received is recognised in a separate reserve
within equity attributable to owners of the Group.
When the Group ceases to consolidate or equity account for an investment because of a loss of control, joint control or
significant influence, any retained interest in the entity is remeasured to its fair value, with the change in carrying amount
recognised in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accounting
for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognised in
other comprehensive income in respect of that entity are accounted for as if the Group had directly disposed of the related
assets or liabilities. This may mean that amounts previously recognised in other comprehensive income are reclassified to
profit or loss.
If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained,
only a proportionate share of the amounts previously recognised in other comprehensive income are reclassified to profit
or loss where appropriate.
The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instru-
ments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the:
\u2022 fair values of the assets transferred
\u2022 liabilities incurred to the former owners of the acquired business
\u2022 equity interests issued by the Group
\u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, and
\u2022 fair value of any pre-existing equity interest in the subsidiary.
Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited
exceptions, measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest
in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s propor-
tionate share of the acquired entity\u2019s net identifiable assets.
Acquisition-related costs are expensed as incurred.
The excess of the:
\u2022 consideration transferred,
\u2022 amount of any non-controlling interest in the acquired entity, and
\u2022 acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable
assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the
business acquired, the difference is recognised directly in profit or loss as a bargain purchase.
Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their
present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at
which a similar borrowing could be obtained from an independent financier under comparable terms and conditions.
Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are
subsequently remeasured to fair value, with changes in fair value recognised in profit or loss.
If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equi-
ty interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeas-
urement are recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-554": { "value": "i. Subsidiaries Subsidiaries are all entities over which the Group has control. The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Inter-company transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement of in- come statement of comprehensive income, statement of changes in equity and statement of financial position respectively. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-580": { "value": "ii. Changes in ownership interests The Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the Group. A change in ownership interest results in an adjustment between the carrying amounts of the con- trolling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of the Group. When the Group ceases to consolidate or equity account for an investment because of a loss of control, joint control or significant influence, any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognised in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity are accounted for as if the Group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognised in other comprehensive income are reclassified to profit or loss. If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income are reclassified to profit or loss where appropriate. The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instru- ments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: \u2022 fair values of the assets transferred \u2022 liabilities incurred to the former owners of the acquired business \u2022 equity interests issued by the Group \u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, and \u2022 fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s propor- tionate share of the acquired entity\u2019s net identifiable assets. Acquisition-related costs are expensed as incurred. The excess of the: \u2022 consideration transferred, \u2022 amount of any non-controlling interest in the acquired entity, and \u2022 acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes in fair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equi- ty interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeas- urement are recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-573": { "value": "The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instru- ments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: \u2022 fair values of the assets transferred \u2022 liabilities incurred to the former owners of the acquired business \u2022 equity interests issued by the Group \u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, and \u2022 fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s propor- tionate share of the acquired entity\u2019s net identifiable assets. Acquisition-related costs are expensed as incurred. The excess of the: \u2022 consideration transferred, \u2022 amount of any non-controlling interest in the acquired entity, and \u2022 acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes in fair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equi- ty interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeas- urement are recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-555": { "value": "The acquisition method of accounting is used to account for all business combinations, regardless of whether equity instru- ments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: \u2022 fair values of the assets transferred \u2022 liabilities incurred to the former owners of the acquired business \u2022 equity interests issued by the Group \u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, and \u2022 fair value of any pre-existing equity interest in the subsidiary. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s propor- tionate share of the acquired entity\u2019s net identifiable assets. Acquisition-related costs are expensed as incurred. The excess of the: \u2022 consideration transferred, \u2022 amount of any non-controlling interest in the acquired entity, and \u2022 acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes in fair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equi- ty interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeas- urement are recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-8": { "value": "4. Basis of preparation Statement of compliance Integrated Diagnostics Holdings plc \u201cIDH\u201d or \u201cthe company\u201d has been established according to the provisions of the Com- panies (Jersey) law 1991 under No. 117257. The Company is listed entity on London stock exchange and was delisted from the Egyptian stock exchange in September 2024. The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union and the Companies (Jersey) Law 1991. Basis of measurement The consolidated financial statements have been prepared on a historical cost basis, except where adopted IFRS mandates that fair value accounting is required which is related to financial assets and liabilities measured at fair value. New standards and interpretations Adopted The Group has applied the following amendments for the first time for their annual reporting period commencing 1 Janu- ary 2025: \u2022 IAS 21 - Translation to a Hyperinflationary Presentation Currency The amendment listed above did not have any impact on current and prior years and not expected to affect future years. New standards and interpretations not yet adopted The Group is currently assessing the likely impact of IFRS 18 -\u201dPresentation and Disclosure in Financial Standards\u201d. It is due for adoption for the year end 31 December 2027 and has not been early adopted. It is expected that this will have a material impact on the financial statements and disclosure of items within the income statement in particular. Further disclosure in relation to this shall be provided next year. There are no other new standards that are not yet adopted that the Group has identified that are expected to have a material impact. Going concern These consolidated financial statements have been prepared on the going concern basis. On 31 December 2025, the Group had cash and cash equivalent balance plus treasury bills / deposits minus borrowing amounting to KEGP 1,662,459. The Directors have considered a number of downside scenarios, including the most severe but plausible scenario, for a period of 16 months from the signing of the financial statements. We have conducted multiple sensitivity analysis to assess the impact of inflationary pressures and potential currency evaluation for the next 16 months. We did not consider the Biolab put option since it is not plausible that the option will be exercised refer to (note 24). We assume that dividends are expect- ed to be paid during the period for which going concern is being assessed or those in respect of merger and acquisition \u2018M&A\u2019 activity. Under all of these scenarios, there remains significant headroom from a liquidity and covenant perspective. Therefore, the Directors believe the Group has the ability to meet its liabilities as they fall due throughout the going concern period and the use of the going concern basis in preparing the financial statements is appropriate.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-496": { "value": "
Statement of compliance
Integrated Diagnostics Holdings plc \u201cIDH\u201d or \u201cthe company\u201d has been established according to the provisions of the Com-
panies (Jersey) law 1991 under No. 117257. The Company is listed entity on London stock exchange and was delisted from
the Egyptian stock exchange in September 2024. The consolidated financial statements of the Group have been prepared
in accordance with International Financial Reporting Standards as adopted by the European Union and the Companies
(Jersey) Law 1991.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-497": { "value": "
New standards and interpretations Adopted
The Group has applied the following amendments for the first time for their annual reporting period commencing 1 Janu-
ary 2025:
\u2022 IAS 21 - Translation to a Hyperinflationary Presentation Currency
The amendment listed above did not have any impact on current and prior years and not expected to affect future years.
New standards and interpretations not yet adopted
The Group is currently assessing the likely impact of IFRS 18 -\u201dPresentation and Disclosure in Financial Standards\u201d. It is due
for adoption for the year end 31 December 2027 and has not been early adopted. It is expected that this will have a material
impact on the financial statements and disclosure of items within the income statement in particular. Further disclosure
in relation to this shall be provided next year. There are no other new standards that are not yet adopted that the Group has
identified that are expected to have a material impact.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-574": { "value": "New standards and interpretations Adopted The Group has applied the following amendments for the first time for their annual reporting period commencing 1 Janu- ary 2025: \u2022 IAS 21 - Translation to a Hyperinflationary Presentation Currency The amendment listed above did not have any impact on current and prior years and not expected to affect future years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-556": { "value": "New standards and interpretations Adopted The Group has applied the following amendments for the first time for their annual reporting period commencing 1 Janu- ary 2025: \u2022 IAS 21 - Translation to a Hyperinflationary Presentation Currency The amendment listed above did not have any impact on current and prior years and not expected to affect future years. New standards and interpretations not yet adopted The Group is currently assessing the likely impact of IFRS 18 -\u201dPresentation and Disclosure in Financial Standards\u201d. It is due for adoption for the year end 31 December 2027 and has not been early adopted. It is expected that this will have a material impact on the financial statements and disclosure of items within the income statement in particular. Further disclosure in relation to this shall be provided next year. There are no other new standards that are not yet adopted that the Group has identified that are expected to have a material impact. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-498": { "value": "
Going concern
These consolidated financial statements have been prepared on the going concern basis. On 31 December 2025, the Group
had cash and cash equivalent balance plus treasury bills / deposits minus borrowing amounting to KEGP 1,662,459. The
Directors have considered a number of downside scenarios, including the most severe but plausible scenario, for a period
of 16 months from the signing of the financial statements. We have conducted multiple sensitivity analysis to assess the
impact of inflationary pressures and potential currency evaluation for the next 16 months. We did not consider the Biolab
put option since it is not plausible that the option will be exercised refer to (note 24). We assume that dividends are expect-
ed to be paid during the period for which going concern is being assessed or those in respect of merger and acquisition
\u2018M&A\u2019 activity. Under all of these scenarios, there remains significant headroom from a liquidity and covenant perspective.
Therefore, the Directors believe the Group has the ability to meet its liabilities as they fall due throughout the going concern
period and the use of the going concern basis in preparing the financial statements is appropriate.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "Material accounting policy information and other explanatory information The accounting policies set out below have been consistently applied to all the years presented in these consolidated financial statements. a) Impairment of non-financial assets Goodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purpos- es of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-finan- cial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period. b) Fair value measurement The Group measures financial instruments such as non-derivative financial instruments and contingent consideration assumed in a business combination at fair value at each balance sheet date. When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair value is categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: \u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities. \u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is di- rectly or indirectly observable. \u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. For assets and liabilities that are recognised in the financial statements at fair value on a recurring basis, the Group deter- mines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the na- ture, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above. The fair value less any estimated credit adjustments for financial assets and liabilities with maturity dates less than one year is assumed to approximate their carrying value. The fair value of financial liabilities for disclosure purposes is es- timated by discounting the future contracted cash flows at the current market interest rate that is available to the Group for similar transactions. c) Revenue recognition: Revenue represents the value of medical diagnostic services rendered in the year and is stated net of discounts. The Group has two types of customers: Walk-in patients who make payments upon completion of the service and patients served under contracts who are invoiced and subject to standard credit terms. For patients under contracts, rates are agreed in advance on a per-test, client-by-client basis based on the pricelists agreed within these contracts. The following steps are considered for all types of patients: 1. Identification of the Contracts: written contracts are agreed between IDH and customers. The contracts stipulate the duration, price per test and credit period. 2. Determining performance obligations are the diagnostics tests within the pathology, radiology services and Radiothera- py. The performance obligation is achieved when the customer receives their test results, and so are recognised at point in time. 3. Transaction price: Services provided by the Group are distinct in the contract, as the contract stipulates the series of tests\u2019 names/types to be conducted along with its distinct prices. 4. Allocation of price to performance obligations: Stand-alone selling price per test is stipulated in the contract. In case of discounts, it is allocated proportionally to all of tests prices in the contract. 5. Revenue is being recorded after the satisfaction of the above mentioned conditions. The Group considers whether it is the principal or the agent in each of its contractual arrangements. In line with IFRS 15 \u201cRevenue from contracts\u201d in assessing the appropriate treatment of each contract, factors that are considered include which party is controlling the service being performed for the customer and bears the inventory risk. Where the Group is largely controlling the service and bearing the inventory risk it is deemed to be the principal and the full consideration received from the customer is recognised as revenue, with any amounts paid to third parties treated as cost of sales. Customer loyalty program: The Group operates a loyalty program where customers accumulate points for purchases made which entitle them to a discount on future purchases. The points are valid for 12 months from the time they are awarded. The value of points to be provided is based on the expectation of what level will be redeemed in the future before their expiration date. This amount is netted against revenue earned and included as a contract liability and only recognised as revenue when the points are then redeemed or have expired. d) Income Taxes Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. i. Current tax Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. ii. 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 is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognised if they arise from the initial recognition of goodwill; deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognised 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 utilised. Deferred tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the reporting date and are expected to apply when the related deferred income tax asset is realized, or the deferred income tax liability is settled. e) Foreign currency translation i) Functional and presentation currency Each of the Group\u2019s entities is using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The Group\u2019s consolidated financial statements are presented in Egyptian Pounds, being the reporting currency of the main Egyptian trading subsidiaries within the Group and the primary economic environment in which the Group operates. ii) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the trans- actions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognised in profit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges or are attributable to part of the net investment in a foreign operation. Foreign exchange gains and losses that relate to borrowings are presented in the statement of profit or loss, within finance costs. All other foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within other gains/(losses). Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as eq- uities held at fair value through profit or loss are recognised in profit or loss as part of the fair value gain or loss, and trans- lation differences on non-monetary assets such as equities classified as at fair value through other comprehensive income are recognised in other comprehensive income. f) Hyperinflationary Economies The financial statements of \u201cSAMA Medical Laboratories Co. and AL-Mokhtabar Sudanese Egyptian Co.\u201d report their financial statements in the currency of a hyperinflationary economy. In accordance with IAS 29 financial reporting in Hyperinflationary Economies, the financial statements of those subsidiaries were restated by applying the consumer price index at closing rates in December 2025 Nil (2024 December Nil) before they were included in the consolidated financial statements. g) Property, plant and equipment All property and equipment are stated at historical cost or fair value at acquisition, less accumulated depreciation. Histor- ical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to the consolidated statement of income during the financial period in which they are incurred. Land is not depreciated. Depreciation expense is calculated using the straight-line method to allocate the cost or to their residual value over their estimated useful lives, as follows:
Buildings
50 years
Medical, electric and information systems equipment
4-10 years
Leasehold improvements
4-5 years
Fixtures, fittings & vehicles
4-16 years
The assets useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within \u2018Other (expenses)/income \u2013 net\u2019 in the consolidated statement of income. h) Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortisation and accumulated impairment losses. Internally generated intangibles, excluding capitalised development costs, are not capitalised and the related expenditure is reflected in profit or loss in the period in which the expenditure is incurred. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortisation period and the amortisation method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortisation period or method, as appropriate, and are treated as changes in accounting estimates. The am- ortisation expense on intangible assets with finite lives is recognised in the statement of income in the expense category that is consistent with the function of the intangible assets. The Group amortises intangible assets with finite lives using the straight-line method over the following periods: - IT development and software 4-5 years Intangible assets with indefinite useful lives are not amortised, but are tested for impairment annually, either individually or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefi- nite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. Goodwill Goodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred over interest in net fair value of the net identifiable assets, liabilities and contingent liabilities of the acquiree and the fair value of the non-controlling interest in the acquire. Goodwill is stated at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill ac- quired in a business combination is allocated to each of the cash-generating units (CGUs), or groups of CGUs, that is expected to benefit from the synergies of the combination. Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. The impairment assessment is done on an annual basis. Brand Brand names acquired in a business combination are recognised at fair value at the acquisition date and have an indefinite useful life. The Group brand names are considered to have indefinite useful life as the Egyptian brands have been established in the market for more than 40 years and the health care industry is very stable and continues to grow. The brands are not expected to become obsolete and can expand into different countries and adjacent businesses, in addi- tion, there is a sufficient ongoing marketing efforts to support the brands and this level of marketing effort is economically reasonable and maintainable for the foreseeable future. I) Financial instruments \u2013 initial recognition and subsequent measurement A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity in- strument of another entity. i. financial assets Classification The Group reclassifies debt investments when and only when its business model for managing those assets changes. The Group classifies its investments in debt Instruments in the following measurement categories: \u2022 those to be measured subsequently at fair value (either through OCI or through income statement), and \u2022 those to be measured at amortised cost. The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows. For investments in equity instrument measured at fair value, gains and losses will either be recorded in income statement or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other com- prehensive income (FVOCI). Recognition and derecognition According to the standard, purchases and sales of financial assets are recognised on trade date, being the date on which the Group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value, through profit or loss (FVPL) transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Group classifies its debt instru- ments: \u2022 Amortised cost: Assets that are held for collection of contractual cash flows, where those cash flows represent solely pay- ments of principal and interest, are measured at amortised cost. Interest income from these financial assets is includ- ed in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impair- ment losses are presented as a separate line item in the consolidated income statement. \u2022 FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment losses, interest income and foreign exchange gains and losses, which are recognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). In- terest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses), and impairment expenses are presented as separate line item in the consolidated income statement. \u2022 FVPL: Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognised in profit or loss and presented net within other gains/ (losses) in the period in which it arises. Management has assessed the underlying nature of the investments and desig- nated upon investment that this should be treated as an investment held at fair value with movements going through the income statement on the basis of the size of the investment and the reasons for making the investment. Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group\u2019s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the Group\u2019s right to receive payments is established. Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of income as ap- plicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value. Impairment The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been a significant in- crease in credit risk. For trade receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Further disclosures relating to impairment of financial assets are also provided in the following notes:
Disclosures for significant estimates and assumptions
Note 5.2
Financial assets
Note 6
Trade receivables
Note 17
The Group uses an allowance matrix to measure the ECLs of trade receivables from individual customers, which comprise a very large number of small balances. Loss rates are calculated using a \u2018roll rate\u2019 method based on the probability of a receivable progressing through successive stages of delinquency to write-off. Roll rates are calculated separately for exposures in different segments based on credit risk characteristics, age of customer relationship. Loss rates are based on actual credit loss experience over the past three years. These rates are multiplied by scalar factors to reflect differences between economic conditions during the period over which the historical data has been collected, current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables. ii. Financial liabilities Initial recognition and measurement Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified at FVTPL if it is classified as held for trading, financial liabilities at FVTPL are measured at fair value and net gains and losses including any interest expenses are recognised in profit or loss. Put options included in put option liabilities are carried at the present value of the redemption amount in accordance with IAS 32 in regard to the guidance on put option on an entity\u2019s own equity shares. The Group has written put options over the equity of its (Bio Lab, Echo-Scan and Medical Health Development) subsidiaries. The option on exercise is initially recog- nised at the present value of the redemption amount with a corresponding charge directly to equity. The charge to equity is recognised separately within the put option reserve and this is in line with paragraph 23 of IFRS 10. All of the Group\u2019s financial liabilities are classified as financial liabilities carried at amortised cost using the effective interest method. The Group does not use derivative financial instruments or hedge account for any transactions. Unless otherwise indicated, the carrying amounts of the Group\u2019s financial liabilities are a reasonable approximation of their fair values. The Group\u2019s financial liabilities include trade and other payables, put option liabilities, borrowings, and other financial obligations. Derecognition A financial liability is derecognised 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 recognised in the state- ment of income. iii. Offsetting of financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. j) Inventories Raw materials are stated at the lower of cost and net realisable value. Cost comprises direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operat- ing capacity. Costs are assigned to individual items of inventory on the basis of weighted average costs. Costs of purchased inventory are determined after deducting rebates and discounts. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. k) Cash and short-term deposits Cash and short-term deposits in the statement of financial position comprise cash at banks and on hand and short-term deposits with original maturities of three months or less, which are subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s cash management. l) Borrowings Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates. Borrowings are removed from the statement of financial position when the obligation specified in the contract is dis- charged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extin- guished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liabili- ty for at least 12 months after the reporting period. m) Borrowing costs General and specific borrowing costs that are directly attributable to the acquisition, construction or production of a qual- ifying asset are capitalised during the period of time that is required to complete and prepare the asset for its intended use or sale. Qualifying assets are assets that necessarily take a substantial period of time to get ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings, pending their expenditure on qual- ifying assets, is deducted from the borrowing costs eligible for capitalisation. Other borrowing costs are expensed in the period in which they are incurred. n) Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event and 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. When the Group expects some or all of a provision to be reimbursed, for example, under an insurance contract, the reimbursement is recognised as a separate asset, but only when the reim- bursement is virtually certain. The expense relating to a provision is presented in the statement of profit or loss net of any reimbursement. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as a finance cost. o) Pensions and other post-employment benefits A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. The Group has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Obligations for contributions to defined contribution pension plans are recognized as an expense in the income statement in the periods during which services are rendered by employees. p) Segments The Group has five operating segments based on geographical locations and these have been disclosed in note 7. q) Leases as lessee (IFRS 16) At the inception of a contract, the Group assesses whether a contract is, or 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 a period of time in exchange for consideration. As a lessee At commencement or on modification of a contract that contains a lease component, along with one or more other lease or non-lease components, the Group accounts for each lease component separately from the non-lease components. How- ever, for the non-leases element of the underlying asset, the Group has elected not to separate non-lease components and account for the lease and non-lease components as a single lease component. The Group allocates the consideration in the contract to each lease component on the basis of its relative stand-alone price and the aggregate stand-alone price of the non-lease components. The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case the right-of- use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commence- ment date, discounted using the incremental borrowing rate for the IFRS 16 calculations. This is set based upon the interest rate attached to the Group\u2019s financing and adjusted, where appropriate, for specific factors such as asset or company risk premiums. Lease payments included in the measurement of the lease liability comprise the following: \u2022 fixed payments, including in-substance fixed payments. \u2022 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the com- mencement date. \u2022 amounts expected to be payable under a residual value guarantee, \u2022 the exercise price under a purchase option that the Group is reasonably certain to exercise, \u2022 lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and \u2022 penalties for early termination of a lease unless the Group is reasonably certain not to terminate early. The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, there is a change in the Group\u2019s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, to the extent that the right-of-use asset is reduced to nil, with any further adjustment required from the remeasurement being recorded in profit or loss. Short-term leases and leases of low-value assets The Group has elected not to recognise right-of-use assets and lease liabilities for lease of low-value assets and short-term leases. The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-499": { "value": "
a) Impairment of non-financial assets
Goodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for
impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets
are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be
recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable
amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purpos-
es of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows
which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-finan-
cial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end
of each reporting period.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-582": { "value": "a) Impairment of non-financial assets Goodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purpos- es of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-finan- cial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period. Impairment The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been a significant in- crease in credit risk. For trade receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Further disclosures relating to impairment of financial assets are also provided in the following notes:
Disclosures for significant estimates and assumptions
Note 5.2
Financial assets
Note 6
Trade receivables
Note 17
The Group uses an allowance matrix to measure the ECLs of trade receivables from individual customers, which comprise a very large number of small balances. Loss rates are calculated using a \u2018roll rate\u2019 method based on the probability of a receivable progressing through successive stages of delinquency to write-off. Roll rates are calculated separately for exposures in different segments based on credit risk characteristics, age of customer relationship. Loss rates are based on actual credit loss experience over the past three years. These rates are multiplied by scalar factors to reflect differences between economic conditions during the period over which the historical data has been collected, current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-500": { "value": "
b) Fair value measurement
The Group measures financial instruments such as non-derivative financial instruments and contingent consideration
assumed in a business combination at fair value at each balance sheet date.
When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair value
is categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:
\u2022 Level 1 \u2014 Quoted (unadjusted) market prices in active markets for identical assets or liabilities.
\u2022 Level 2 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is di-
rectly or indirectly observable.
\u2022 Level 3 \u2014 Valuation techniques for which the lowest level input that is significant to the fair value measurement is
unobservable.
For assets and liabilities that are recognised in the financial statements at fair value on a recurring basis, the Group deter-
mines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest
level input that is significant to the fair value measurement as a whole) at the end of each reporting period.
For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the na-
ture, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above.
The fair value less any estimated credit adjustments for financial assets and liabilities with maturity dates less than one
year is assumed to approximate their carrying value. The fair value of financial liabilities for disclosure purposes is es-
timated by discounting the future contracted cash flows at the current market interest rate that is available to the Group
for similar transactions.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-501": { "value": "
c) Revenue recognition:
Revenue represents the value of medical diagnostic services rendered in the year and is stated net of discounts. The Group
has two types of customers: Walk-in patients who make payments upon completion of the service and patients served
under contracts who are invoiced and subject to standard credit terms. For patients under contracts, rates are agreed in
advance on a per-test, client-by-client basis based on the pricelists agreed within these contracts.
The following steps are considered for all types of patients:
1. Identification of the Contracts: written contracts are agreed between IDH and customers. The contracts stipulate the
duration, price per test and credit period.
2. Determining performance obligations are the diagnostics tests within the pathology, radiology services and Radiothera-
py. The performance obligation is achieved when the customer receives their test results, and so are recognised at point
in time.
3. Transaction price: Services provided by the Group are distinct in the contract, as the contract stipulates the series of
tests\u2019 names/types to be conducted along with its distinct prices.
4. Allocation of price to performance obligations: Stand-alone selling price per test is stipulated in the contract. In case of
discounts, it is allocated proportionally to all of tests prices in the contract.
5. Revenue is being recorded after the satisfaction of the above mentioned conditions.
The Group considers whether it is the principal or the agent in each of its contractual arrangements. In line with IFRS 15
\u201cRevenue from contracts\u201d in assessing the appropriate treatment of each contract, factors that are considered include
which party is controlling the service being performed for the customer and bears the inventory risk. Where the Group
is largely controlling the service and bearing the inventory risk it is deemed to be the principal and the full consideration
received from the customer is recognised as revenue, with any amounts paid to third parties treated as cost of sales.
Customer loyalty program:
The Group operates a loyalty program where customers accumulate points for purchases made which entitle them to a
discount on future purchases. The points are valid for 12 months from the time they are awarded. The value of points to be
provided is based on the expectation of what level will be redeemed in the future before their expiration date. This amount
is netted against revenue earned and included as a contract liability and only recognised as revenue when the points are
then redeemed or have expired.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-557": { "value": "Customer loyalty program: The Group operates a loyalty program where customers accumulate points for purchases made which entitle them to a discount on future purchases. The points are valid for 12 months from the time they are awarded. The value of points to be provided is based on the expectation of what level will be redeemed in the future before their expiration date. This amount is netted against revenue earned and included as a contract liability and only recognised as revenue when the points are then redeemed or have expired. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-502": { "value": "
d) Income Taxes
Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the income statement except to
the extent that it relates to items recognised directly in equity, in which case it is recognised in equity.
i. Current tax
Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or
substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.
ii. 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 is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying
amounts in the consolidated financial statements.
However, deferred tax liabilities are not recognised if they arise from the initial recognition of goodwill; deferred income
tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business
combination and differences relating to investments in subsidiaries to the extent that they will probably not reverse in
the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and
any unused tax losses. Deferred tax assets are recognised 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 utilised. Deferred tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the
reporting date and are expected to apply when the related deferred income tax asset is realized, or the deferred income tax
liability is settled.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-558": { "value": "ii. 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 is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognised if they arise from the initial recognition of goodwill; deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. Deferred tax assets are recognised for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognised 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 utilised. Deferred tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the reporting date and are expected to apply when the related deferred income tax asset is realized, or the deferred income tax liability is settled. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-503": { "value": "
e) Foreign currency translation
i) Functional and presentation currency
Each of the Group\u2019s entities is using the currency of the primary economic environment in which the entity operates (\u2018the
functional currency\u2019). The Group\u2019s consolidated financial statements are presented in Egyptian Pounds, being the reporting
currency of the main Egyptian trading subsidiaries within the Group and the primary economic environment in which the
Group operates.
ii) Transactions and balances
Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the trans-
actions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of
monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognised in
profit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedges
or are attributable to part of the net investment in a foreign operation.
Foreign exchange gains and losses that relate to borrowings are presented in the statement of profit or loss, within finance
costs. All other foreign exchange gains and losses are presented in the statement of profit or loss on a net basis within other
gains/(losses).
Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the
date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported
as part of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as eq-
uities held at fair value through profit or loss are recognised in profit or loss as part of the fair value gain or loss, and trans-
lation differences on non-monetary assets such as equities classified as at fair value through other comprehensive income
are recognised in other comprehensive income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-559": { "value": "i) Functional and presentation currency Each of the Group\u2019s entities is using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The Group\u2019s consolidated financial statements are presented in Egyptian Pounds, being the reporting currency of the main Egyptian trading subsidiaries within the Group and the primary economic environment in which the Group operates. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-504": { "value": "
f) Hyperinflationary Economies
The financial statements of \u201cSAMA Medical Laboratories Co. and AL-Mokhtabar Sudanese Egyptian Co.\u201d report their
financial statements in the currency of a hyperinflationary economy. In accordance with IAS 29 financial reporting in
Hyperinflationary Economies, the financial statements of those subsidiaries were restated by applying the consumer price
index at closing rates in December 2025 Nil (2024 December Nil) before they were included in the consolidated financial
statements.
", "dimensions": { "concept": "idhc:DescriptionOfAccountingPolicyForHyperinflationaryEconomiesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-505": { "value": "
g) Property, plant and equipment
All property and equipment are stated at historical cost or fair value at acquisition, less accumulated depreciation. Histor-
ical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in
the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic
benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying
amount of the replaced part is derecognised. All other repairs and maintenance are charged to the consolidated statement
of income during the financial period in which they are incurred. Land is not depreciated.
Depreciation expense is calculated using the straight-line method to allocate the cost or to their residual value over their
estimated useful lives, as follows:
Buildings
50 years
Medical, electric and information systems equipment
4-10 years
Leasehold improvements
4-5 years
Fixtures, fittings & vehicles
4-16 years
The assets useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.
An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater
than its estimated recoverable amount. Gains and losses on disposals are determined by comparing the proceeds with the
carrying amount and are recognised within \u2018Other (expenses)/income \u2013 net\u2019 in the consolidated statement of income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-560": { "value": "Depreciation expense is calculated using the straight-line method to allocate the cost or to their residual value over their estimated useful lives, as follows:
Buildings
50 years
Medical, electric and information systems equipment
4-10 years
Leasehold improvements
4-5 years
Fixtures, fittings & vehicles
4-16 years
The assets useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-506": { "value": "
h) Intangible assets
Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a
business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried
at cost less any accumulated amortisation and accumulated impairment losses.
Internally generated intangibles, excluding capitalised development costs, are not capitalised and the related expenditure is
reflected in profit or loss in the period in which the expenditure is incurred.
The useful lives of intangible assets are assessed as either finite or indefinite.
Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there
is an indication that the intangible asset may be impaired. The amortisation period and the amortisation method for an
intangible asset with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected
useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to
modify the amortisation period or method, as appropriate, and are treated as changes in accounting estimates. The am-
ortisation expense on intangible assets with finite lives is recognised in the statement of income in the expense category
that is consistent with the function of the intangible assets. The Group amortises intangible assets with finite lives using the
straight-line method over the following periods:
- IT development and software 4-5 years
Intangible assets with indefinite useful lives are not amortised, but are tested for impairment annually, either individually
or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefi-
nite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis.
Goodwill
Goodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred over interest
in net fair value of the net identifiable assets, liabilities and contingent liabilities of the acquiree and the fair value of the
non-controlling interest in the acquire.
Goodwill is stated at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill ac-
quired in a business combination is allocated to each of the cash-generating units (CGUs), or groups of CGUs, that is
expected to benefit from the synergies of the combination. Each unit or group of units to which the goodwill is allocated
represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. The
impairment assessment is done on an annual basis.
Brand
Brand names acquired in a business combination are recognised at fair value at the acquisition date and have an indefinite
useful life.
The Group brand names are considered to have indefinite useful life as the Egyptian brands have been established in the
market for more than 40 years and the health care industry is very stable and continues to grow.
The brands are not expected to become obsolete and can expand into different countries and adjacent businesses, in addi-
tion, there is a sufficient ongoing marketing efforts to support the brands and this level of marketing effort is economically
reasonable and maintainable for the foreseeable future.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-561": { "value": "h) Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortisation and accumulated impairment losses. Internally generated intangibles, excluding capitalised development costs, are not capitalised and the related expenditure is reflected in profit or loss in the period in which the expenditure is incurred. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortisation period and the amortisation method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortisation period or method, as appropriate, and are treated as changes in accounting estimates. The am- ortisation expense on intangible assets with finite lives is recognised in the statement of income in the expense category that is consistent with the function of the intangible assets. The Group amortises intangible assets with finite lives using the straight-line method over the following periods: - IT development and software 4-5 years Intangible assets with indefinite useful lives are not amortised, but are tested for impairment annually, either individually or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefi- nite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. Brand Brand names acquired in a business combination are recognised at fair value at the acquisition date and have an indefinite useful life. The Group brand names are considered to have indefinite useful life as the Egyptian brands have been established in the market for more than 40 years and the health care industry is very stable and continues to grow. The brands are not expected to become obsolete and can expand into different countries and adjacent businesses, in addi- tion, there is a sufficient ongoing marketing efforts to support the brands and this level of marketing effort is economically reasonable and maintainable for the foreseeable future. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-562": { "value": "Goodwill Goodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred over interest in net fair value of the net identifiable assets, liabilities and contingent liabilities of the acquiree and the fair value of the non-controlling interest in the acquire. Goodwill is stated at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill ac- quired in a business combination is allocated to each of the cash-generating units (CGUs), or groups of CGUs, that is expected to benefit from the synergies of the combination. Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. The impairment assessment is done on an annual basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-563": { "value": "
I) Financial instruments \u2013 initial recognition and subsequent measurement
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity in-
strument of another entity.
i. financial assets
Classification
The Group reclassifies debt investments when and only when its business model for managing those assets changes.
The Group classifies its investments in debt Instruments in the following measurement categories:
\u2022 those to be measured subsequently at fair value (either through OCI or through income statement), and
\u2022 those to be measured at amortised cost.
The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the
cash flows.
For investments in equity instrument measured at fair value, gains and losses will either be recorded in income statement
or OCI.
For investments in equity instruments that are not held for trading, this will depend on whether the Group has made an
irrevocable election at the time of initial recognition to account for the equity investment at fair value through other com-
prehensive income (FVOCI).
Recognition and derecognition
According to the standard, purchases and sales of financial assets are recognised on trade date, being the date on which
the Group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows
from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and
rewards of ownership.
Measurement
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair
value, through profit or loss (FVPL) transaction costs that are directly attributable to the acquisition of the financial asset.
Transaction costs of financial assets carried at FVPL are expensed in profit or loss.
Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Group classifies its debt instru- ments: \u2022 Amortised cost: Assets that are held for collection of contractual cash flows, where those cash flows represent solely pay- ments of principal and interest, are measured at amortised cost. Interest income from these financial assets is includ- ed in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impair- ment losses are presented as a separate line item in the consolidated income statement. \u2022 FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment losses, interest income and foreign exchange gains and losses, which are recognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). In- terest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses), and impairment expenses are presented as separate line item in the consolidated income statement. \u2022 FVPL: Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognised in profit or loss and presented net within other gains/ (losses) in the period in which it arises. Management has assessed the underlying nature of the investments and desig- nated upon investment that this should be treated as an investment held at fair value with movements going through the income statement on the basis of the size of the investment and the reasons for making the investment. Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group\u2019s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the Group\u2019s right to receive payments is established. Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of income as ap- plicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value. Impairment The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been a significant in- crease in credit risk. For trade receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Further disclosures relating to impairment of financial assets are also provided in the following notes:
Disclosures for significant estimates and assumptions
Note 5.2
Financial assets
Note 6
Trade receivables
Note 17
The Group uses an allowance matrix to measure the ECLs of trade receivables from individual customers, which comprise a very large number of small balances. Loss rates are calculated using a \u2018roll rate\u2019 method based on the probability of a receivable progressing through successive stages of delinquency to write-off. Roll rates are calculated separately for exposures in different segments based on credit risk characteristics, age of customer relationship. Loss rates are based on actual credit loss experience over the past three years. These rates are multiplied by scalar factors to reflect differences between economic conditions during the period over which the historical data has been collected, current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables. ii. Financial liabilities Initial recognition and measurement Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified at FVTPL if it is classified as held for trading, financial liabilities at FVTPL are measured at fair value and net gains and losses including any interest expenses are recognised in profit or loss. Put options included in put option liabilities are carried at the present value of the redemption amount in accordance with IAS 32 in regard to the guidance on put option on an entity\u2019s own equity shares. The Group has written put options over the equity of its (Bio Lab, Echo-Scan and Medical Health Development) subsidiaries. The option on exercise is initially recog- nised at the present value of the redemption amount with a corresponding charge directly to equity. The charge to equity is recognised separately within the put option reserve and this is in line with paragraph 23 of IFRS 10. All of the Group\u2019s financial liabilities are classified as financial liabilities carried at amortised cost using the effective interest method. The Group does not use derivative financial instruments or hedge account for any transactions. Unless otherwise indicated, the carrying amounts of the Group\u2019s financial liabilities are a reasonable approximation of their fair values. The Group\u2019s financial liabilities include trade and other payables, put option liabilities, borrowings, and other financial obligations. Derecognition A financial liability is derecognised 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 recognised in the state- ment of income. iii. Offsetting of financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-575": { "value": "i. financial assets Classification The Group reclassifies debt investments when and only when its business model for managing those assets changes. The Group classifies its investments in debt Instruments in the following measurement categories: \u2022 those to be measured subsequently at fair value (either through OCI or through income statement), and \u2022 those to be measured at amortised cost. The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows. For investments in equity instrument measured at fair value, gains and losses will either be recorded in income statement or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other com- prehensive income (FVOCI). Recognition and derecognition According to the standard, purchases and sales of financial assets are recognised on trade date, being the date on which the Group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value, through profit or loss (FVPL) transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the Group classifies its debt instru- ments: \u2022 Amortised cost: Assets that are held for collection of contractual cash flows, where those cash flows represent solely pay- ments of principal and interest, are measured at amortised cost. Interest income from these financial assets is includ- ed in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impair- ment losses are presented as a separate line item in the consolidated income statement. \u2022 FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment losses, interest income and foreign exchange gains and losses, which are recognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). In- terest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses), and impairment expenses are presented as separate line item in the consolidated income statement. \u2022 FVPL: Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognised in profit or loss and presented net within other gains/ (losses) in the period in which it arises. Management has assessed the underlying nature of the investments and desig- nated upon investment that this should be treated as an investment held at fair value with movements going through the income statement on the basis of the size of the investment and the reasons for making the investment. Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group\u2019s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the Group\u2019s right to receive payments is established. Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of income as ap- plicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value. Impairment The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been a significant in- crease in credit risk. For trade receivables, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables. Further disclosures relating to impairment of financial assets are also provided in the following notes:
Disclosures for significant estimates and assumptions
Note 5.2
Financial assets
Note 6
Trade receivables
Note 17
The Group uses an allowance matrix to measure the ECLs of trade receivables from individual customers, which comprise a very large number of small balances. Loss rates are calculated using a \u2018roll rate\u2019 method based on the probability of a receivable progressing through successive stages of delinquency to write-off. Roll rates are calculated separately for exposures in different segments based on credit risk characteristics, age of customer relationship. Loss rates are based on actual credit loss experience over the past three years. These rates are multiplied by scalar factors to reflect differences between economic conditions during the period over which the historical data has been collected, current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-507": { "value": "Recognition and derecognition According to the standard, purchases and sales of financial assets are recognised on trade date, being the date on which the Group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. Derecognition A financial liability is derecognised 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 recognised in the state- ment of income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-509": { "value": "FVPL: Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognised in profit or loss and presented net within other gains/ (losses) in the period in which it arises. Management has assessed the underlying nature of the investments and desig- nated upon investment that this should be treated as an investment held at fair value with movements going through the income statement on the basis of the size of the investment and the reasons for making the investment. Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group\u2019s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the Group\u2019s right to receive payments is established. Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of income as ap- plicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value. Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified at FVTPL if it is classified as held for trading, financial liabilities at FVTPL are measured at fair value and net gains and losses including any interest expenses are recognised in profit or loss. Put options included in put option liabilities are carried at the present value of the redemption amount in accordance with IAS 32 in regard to the guidance on put option on an entity\u2019s own equity shares. The Group has written put options over the equity of its (Bio Lab, Echo-Scan and Medical Health Development) subsidiaries. The option on exercise is initially recog- nised at the present value of the redemption amount with a corresponding charge directly to equity. The charge to equity is recognised separately within the put option reserve and this is in line with paragraph 23 of IFRS 10. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-508": { "value": "
Impairment
The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at
amortised cost and FVOCI. The impairment methodology applied depends on whether there has been a significant in-
crease in credit risk. For trade receivables, the Group applies the simplified approach permitted by IFRS 9, which requires
expected lifetime losses to be recognised from initial recognition of the receivables.
Further disclosures relating to impairment of financial assets are also provided in the following notes:
Disclosures for significant estimates and assumptions
Note 5.2
Financial assets
Note 6
Trade receivables
Note 17
The Group uses an allowance matrix to measure the ECLs of trade receivables from individual customers, which comprise a
very large number of small balances.
Loss rates are calculated using a \u2018roll rate\u2019 method based on the probability of a receivable progressing through successive
stages of delinquency to write-off. Roll rates are calculated separately for exposures in different segments based on credit
risk characteristics, age of customer relationship.
Loss rates are based on actual credit loss experience over the past three years. These rates are multiplied by scalar factors
to reflect differences between economic conditions during the period over which the historical data has been collected,
current conditions and the Group\u2019s view of economic conditions over the expected lives of the receivables.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-576": { "value": "
ii. Financial liabilities
Initial recognition and measurement
Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified at FVTPL if it is
classified as held for trading, financial liabilities at FVTPL are measured at fair value and net gains and losses including any
interest expenses are recognised in profit or loss.
Put options included in put option liabilities are carried at the present value of the redemption amount in accordance with
IAS 32 in regard to the guidance on put option on an entity\u2019s own equity shares. The Group has written put options over the
equity of its (Bio Lab, Echo-Scan and Medical Health Development) subsidiaries. The option on exercise is initially recog-
nised at the present value of the redemption amount with a corresponding charge directly to equity. The charge to equity is
recognised separately within the put option reserve and this is in line with paragraph 23 of IFRS 10.
All of the Group\u2019s financial liabilities are classified as financial liabilities carried at amortised cost using the effective interest
method. The Group does not use derivative financial instruments or hedge account for any transactions. Unless otherwise
indicated, the carrying amounts of the Group\u2019s financial liabilities are a reasonable approximation of their fair values.
The Group\u2019s financial liabilities include trade and other payables, put option liabilities, borrowings, and other financial
obligations.
Derecognition
A financial liability is derecognised 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 recognised in the state-
ment of income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-510": { "value": "iii. Offsetting of financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the consolidated statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the liabilities simultaneously. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-511": { "value": "
j) Inventories
Raw materials are stated at the lower of cost and net realisable value. Cost comprises direct materials, direct labour and an
appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operat-
ing capacity. Costs are assigned to individual items of inventory on the basis of weighted average costs. Costs of purchased
inventory are determined after deducting rebates and discounts. Net realisable value is the estimated selling price in the
ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-512": { "value": "
k) Cash and short-term deposits
Cash and short-term deposits in the statement of financial position comprise cash at banks and on hand and short-term
deposits with original maturities of three months or less, which are subject to an insignificant risk of changes in value.
For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term
deposits, as defined above, net of outstanding bank overdrafts as they are considered an integral part of the Group\u2019s
cash management.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-513": { "value": "
l) Borrowings
Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured
at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised
in profit or loss over the period of the borrowings using the effective interest method. Fees paid on the establishment of
loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility
will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is
probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and
amortised over the period of the facility to which it relates.
Borrowings are removed from the statement of financial position when the obligation specified in the contract is dis-
charged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extin-
guished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities
assumed, is recognised in profit or loss as other income or finance costs.
Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liabili-
ty for at least 12 months after the reporting period.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-514": { "value": "
m) Borrowing costs
General and specific borrowing costs that are directly attributable to the acquisition, construction or production of a qual-
ifying asset are capitalised during the period of time that is required to complete and prepare the asset for its intended use
or sale. Qualifying assets are assets that necessarily take a substantial period of time to get ready for their intended use or
sale. Investment income earned on the temporary investment of specific borrowings, pending their expenditure on qual-
ifying assets, is deducted from the borrowing costs eligible for capitalisation. Other borrowing costs are expensed in the
period in which they are incurred.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-515": { "value": "
n) Provisions
Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event and 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. When the Group expects some or all of a provision to be reimbursed,
for example, under an insurance contract, the reimbursement is recognised as a separate asset, but only when the reim-
bursement is virtually certain. The expense relating to a provision is presented in the statement of profit or loss net of any
reimbursement.
If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when
appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of
time is recognised as a finance cost.
Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a
pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The
increase in the provision due to passage of time is recognised as a finance cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-516": { "value": "
o) Pensions and other post-employment benefits
A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. The
Group has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to
pay all employees the benefits relating to employee service in the current and prior periods. Obligations for contributions
to defined contribution pension plans are recognized as an expense in the income statement in the periods during which
services are rendered by employees.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-517": { "value": "
p) Segments
The Group has five operating segments based on geographical locations and these have been disclosed in note 7.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-518": { "value": "
q) Leases as lessee (IFRS 16)
At the inception of a contract, the Group assesses whether a contract is, or 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 a period of time in exchange for
consideration.
As a lessee
At commencement or on modification of a contract that contains a lease component, along with one or more other lease or
non-lease components, the Group accounts for each lease component separately from the non-lease components. How-
ever, for the non-leases element of the underlying asset, the Group has elected not to separate non-lease components and
account for the lease and non-lease components as a single lease component. The Group allocates the consideration in the
contract to each lease component on the basis of its relative stand-alone price and the aggregate stand-alone price of the
non-lease components.
The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is
initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at
or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove
the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received.
The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the
end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease
term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case the right-of-
use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those
of property and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and
adjusted for certain remeasurements of the lease liability.
The lease liability is initially measured at the present value of the lease payments that are not paid at the commence-
ment date, discounted using the incremental borrowing rate for the IFRS 16 calculations. This is set based upon the
interest rate attached to the Group\u2019s financing and adjusted, where appropriate, for specific factors such as asset or
company risk premiums.
Lease payments included in the measurement of the lease liability comprise the following:
\u2022 fixed payments, including in-substance fixed payments.
\u2022 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the com-
mencement date.
\u2022 amounts expected to be payable under a residual value guarantee,
\u2022 the exercise price under a purchase option that the Group is reasonably certain to exercise,
\u2022 lease payments in an optional renewal period if the Group is reasonably certain to exercise an extension option, and
\u2022 penalties for early termination of a lease unless the Group is reasonably certain not to terminate early.
The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change
in future lease payments arising from a change in an index or rate, there is a change in the Group\u2019s estimate of the amount
expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a
purchase, extension or termination option or if there is a revised in-substance fixed lease payment.
When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the
right-of-use asset, to the extent that the right-of-use asset is reduced to nil, with any further adjustment required from the
remeasurement being recorded in profit or loss.
Short-term leases and leases of low-value assets
The Group has elected not to recognise right-of-use assets and lease liabilities for lease of low-value assets and short-term
leases. The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the
lease term.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "value": "5. Key judgments and critical accounting estimates 5.1. Judgement Useful economic lives of Brands Management have assessed that the brands within the Group which have a value have an indefinite life. This is based on their strong history and existence in the market over a large number of years, in addition to the fact that these brands con- tinue to grow and become more profitable. As the brands have been assigned an indefinite life then they are not amortised and assessed for impairment on an annual basis. Control over subsidiaries The Group makes acquisitions that often see a non-controlling interest retained by the seller. The assessment of if the Group has control of these acquisitions in order to consolidate is a critical judgement in these financial statements. To determine whether it controls an investee an investor shall assess whether it has all the following: a. Power over the investee. b. Exposure, or rights, to variable returns from its involvement with the investee. c. The ability to use its power over the investee to affect the amount of the investor\u2019s returns. Consideration of the following factors assist in making that determination: a. The purpose and design of the investee. b. What the relevant activities are and how decisions about those activities are made. c. Whether the rights of the investor give it the current ability to direct the relevant activities. d. Whether the investor is exposed, or has rights, to variable returns from its involvement with the investee. e. Whether the investor has the ability to use its power over the investee to affect the amount of the investor\u2019s returns. The Group is able to consolidate its subsidiary, Echo-Scan in Nigeria, despite owning only 39.6% indirect ownership. This is due to several reasons: 1. The Group exercises control over all intermediate entities that connect the parent company to Echo-Scan. 2. The Group has a technical service agreement in place, which grants them the authority to direct and oversee the opera- tions of the subsidiaries in Nigeria. Despite not having majority ownership, the Group\u2019s control over the intermediate entities and technical service agreement allows them to exercise control in their financial statements. 5.2. Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market chang- es or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. Impairment of intangible assets The Group tests annually whether goodwill and other intangibles with indefinite lives have suffered any impairment. Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The recoverable amounts of cash generating units have been determined based on value in use. The value in use calcula- tion is based on a discounted cash flow (\u201cDCF\u201d) model. The cash flows are derived from the budget for the next five years and do not include restructuring activities that the Group is not yet committed to or significant future investments that will enhance the asset performance of the CGU being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for extrapolation purposes. For more detailed assumptions refer to (note 14). Valuation of tangible assets resulting from business combination The group uses different valuation techniques for different types of tangible assets as the following: Building: This method determines fair value by examining recent sales prices of comparable medical units in the surrounding area and applying adjustments for location, space, floor position, use (medical), and quality of finishes. Comparable sales prices were based on price per square foot range. The average weighted price per square foot resulted in a value of 243m EGP. If the lowest price per square foot was used this would have resulted in a value of EGP 211 m. If the highest price per square foot had been used it would have resulted in a value of EGP 274 m. Equipment: The market value of the Equipment was assessed by obtaining a purchase quotation from the manufacturer of the Equip- ment and adjusting it with the technical depreciation rate and technical usability rate based on the data of purchase of the old owner and the condition of the equipment at the data of the acquisition. If the technical depreciation rate had been increased by 10% and technical usability had been decreased by 10% then this would have resulted in a 44m EGP reduction in the value of the equipment. Impairment of financial assets The loss allowances for financial assets are based on assumptions about risk of default and expected loss rates. The Group uses judgement in making these assumptions and selecting the inputs to the impairment calculation, based on the Group\u2019s history and existing market conditions, as well as forward-looking estimates at the end of each reporting period. Details of the key assumptions and inputs used are disclosed in note 17.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-519": { "value": "
6. Financial assets and financial liabilities
2025 2024
EGP\u2019000 EGP\u2019000
Cash and cash equivalents (Note 18)
1,670,799
1,188,082
Term deposits and treasury bills (Note 19)
419,002
527,832
Trade and other receivables (Note 17)
1,280,743
930,308
Total financial assets
3,370,544
2,646,222
2025 2024
EGP\u2019000 EGP\u2019000
Trade and other payables (Note 23)
950,326
705,304
Put option liability (Note 24)
628,645
532,499
Financial obligations (Note 26)
1,185,894
1,207,087
Loans and borrowings (Note 28)
431,586
282,566
Total other financial liabilities
3,196,451
2,727,456
Total financial instruments*
174,093
(81,234)
* The financial instruments exclude prepaid expenses, deferred revenue, and tax (current tax, payroll tax, withholding tax,\u2026etc).
The fair values of financial assets and liabilities are considered to be equivalent to their book value.
The fair values measurements for all the financial assets and liabilities have been categorized as Level 3, if its fair value can\u2019t
be determined by using readily observable measures.
Echo-Scan put option (note 24) has been categorized as Level 3 as the fair value of the option is based on un-observable in-
puts using the best information available in the current circumstances, including the company\u2019s own projection and taking
into account all the market assumptions that are reasonably available.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "value": "6. Financial assets and financial liabilities
2025 2024
EGP\u2019000 EGP\u2019000
Cash and cash equivalents (Note 18)
1,670,799
1,188,082
Term deposits and treasury bills (Note 19)
419,002
527,832
Trade and other receivables (Note 17)
1,280,743
930,308
Total financial assets
3,370,544
2,646,222
2025 2024
EGP\u2019000 EGP\u2019000
Trade and other payables (Note 23)
950,326
705,304
Put option liability (Note 24)
628,645
532,499
Financial obligations (Note 26)
1,185,894
1,207,087
Loans and borrowings (Note 28)
431,586
282,566
Total other financial liabilities
3,196,451
2,727,456
Total financial instruments*
174,093
(81,234)
* The financial instruments exclude prepaid expenses, deferred revenue, and tax (current tax, payroll tax, withholding tax,\u2026etc). The fair values of financial assets and liabilities are considered to be equivalent to their book value. The fair values measurements for all the financial assets and liabilities have been categorized as Level 3, if its fair value can\u2019t be determined by using readily observable measures. Echo-Scan put option (note 24) has been categorized as Level 3 as the fair value of the option is based on un-observable in- puts using the best information available in the current circumstances, including the company\u2019s own projection and taking into account all the market assumptions that are reasonably available. Financial instruments risk management objectives and policies The Group\u2019s principal financial liabilities are trade and other payables, put option liabilities, borrowings and other finan- cial liabilities. The Group\u2019s principal financial assets include trade and other receivables, financial assets at amortised cost, financial asset at fair value and cash and cash equivalents that derive directly from its operations. The Group is exposed to market risk, credit risk and liquidity risk. The Group\u2019s overall risk management program focuses on the unpredictability of markets and seeks to minimize potential adverse effects on the Group\u2019s financial performance. The Group\u2019s senior management oversees the management of these risks. The Board of Directors reviews and agrees policies for managing each of these risks, which are summarised below. The board provides written principles for overall risk management, as well as written policies covering specific areas, such as foreign exchange risk, interest rate risk, and credit risk, use of derivative financial instruments and non-derivative finan- cial instruments, and investment of excess liquidity. - Market risk Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity price risk and commodity risk. Financial instruments affected by market risk include borrowings and deposits. The sensitivity analysis in the following sections relate to the position as at 31 December 2025 and 2024. The sensitivity analysis has been prepared on the basis that the amount of net debt, the ratio of fixed to floating interest rates of the debt and the proportion of financial instruments in foreign currencies are all constant. The analysis excludes the impact of movements in market variables on provisions, and the non-financial assets and liabili- ties of foreign operations. The following assumptions have been made in calculating the sensitivity analysis: \u2022 The sensitivity of the relevant consolidated income statement item is the effect of the assumed changes in respec- tive market risks. This is based on the financial assets and financial liabilities held at 31 December 2025 and 31 December 2024 - Interest rate risk The Group is trying to minimize its interest rate exposure, especially in Egypt region, which has seen several interest rate rises over the year. Minimising interest rate exposure has been achieved partially by entering into fixed-rate instruments. Exposure to interest rate risk The interest rate profile of the Group\u2019s interest-bearing financial instruments as reported to the management of the Group is as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Fixed-rate instruments
Financial obligations (note 26)
1,185,894
1,207,087
Loans and borrowings (note 25)
46,863
197,542
Treasury bills (note 18 & 19)
122,918
74,048
Term deposits (note 18 & 19)
1,603,622
1,125,548
Variable-rate instruments
Loans and borrowings (note 25)
380,479
67,465
Cash flow sensitivity analysis for variable-rate instruments A reasonable possible change of 100 basis points in interest rates at the reporting date would have increased /(decreased) profit or loss by the amounts EGP 3,805k (2024: EGP 675k). This analysis assumes that all other variables, remain constant. - Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The Group operates internationally and is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to the US Dollar, Sudanese Pound, the Jordanian Dinar, Nigerian Naira and Saudi Riyal. Foreign exchange risk arises from the Group\u2019s operating activities (when revenue or expense is denominated in a foreign currency), recognized assets and liabilities and net investments in foreign operations. However, management aims to minimize open positions in foreign currencies to the extent that is necessary to conduct its activities. Management has set up a policy to require group companies to manage their foreign exchange risk against their functional currency. Foreign exchange risk arises when future commercial transactions or recognised assets or liabilities are denomi- nated in a currency that is not the entity\u2019s functional currency. At year end, major financial assets / (liabilities) denominated in foreign currencies were as follows:
31-Dec-25
Assets Liabilities
Cash
and cash Other Total Finance Trade Total Net
equivalents assets
assets
Put option
lease payables liability exposure
US
15,610
-
15,610
-
(70,880)
(133,312)
(204,192)
(188,582)
JOD
-
-
-
(578,151)
-
-
(578,151)
(578,151)
31-Dec-24
Assets Liabilities
Cash
and cash Other Total Finance Trade Total Net
equivalents assets
assets
Put option
lease payables liability exposure
US
4,358
-
4,358
-
(116,012)
(65,365)
(181,377)
(177,019)
JOD
-
-
-
(512,577)
-
-
(512,577)
(512,577)
The following is the exchange rates applied:
Average rate for the year ended
31-Dec-25
31-Dec-24
US Dollars
49.05
45.53
Euros
55.49
49.17
GBP
64.81
58.27
JOD
69.07
64.11
SAR
13.08
12.15
SDG
0.08
0.06
NGN
0.03
0.03
Spot rate for the year ended
31-Dec-25
31-Dec-24
US Dollars
47.63
50.79
Euros
55.98
52.68
GBP
64.13
63.78
JOD
67.05
71.51
SAR
12.70
13.52
SDG
0.08
0.03
NGN
0.03
0.03
At 31 December 2025, if the Egyptian Pound had weakened/strengthened by 10% against the US Dollar with all other vari- ables held constant, total equity for the year would have increased/decreased by EGP (18.9m) (2024: EGP (17.7m), mainly as a result of foreign exchange gains/losses and translation reserve on the translation of US dollar-denominated financial assets and liabilities as at the financial position of 31 December 2025. At 31 December 2025, if the Egyptian Pound had weakened / strengthened by 10% against the Jordanian Dinar with all other variables held constant, total equity for the year would have increased/decreased by EGP (57m) (2024: EGP (51m), mainly as a result of foreign exchange gains/losses and translation reserve on translation of JOD -denominated financial assets and liabilities as at the financial position of 31 December 2025. - Price risk The Group\u2019s exposure to equity securities price risk arises from investments held by the Group and classified in the balance sheet as at fair value through profit or loss (FVPL) (note 15). - Credit risk Credit risk is the risk a financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations and it arises principally from under the Groups receivables. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and financial assets at amortised cost, such as term deposits and treasury bills. Credit risk is managed on a group basis, except for credit risk relating to accounts receivable balances. Each local entity is responsible for managing and analysing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Credit risk arises from cash and cash equivalents, derivative financial instruments and deposits with banks and financial institutions, as well as credit exposures to customers, including outstanding receivables and committed transactions. The Group\u2019s cash balance and financial assets at amortized cost are held in financial institutions as of 31 December 2025, with 70% rated Caa1 for credit risk in Egypt, 8% rated at least Ba3 for credit risk in Jordan, 20% rated Aa2 for Bank Mashreq Dubai, and 2% rated at least B3 for credit risk in Nigeria. The Group\u2019s cash balance and financial assets at amortized cost are held in financial institutions as of 31 December 2024, with 60% rated Caa1 for credit risk in Egypt, 10% rated at least Ba3 for credit risk in Jordan, 26% rated A3 for Bank Mashreq Dubai, and 4% rated at least Caa1 for credit risk in Nigeria. Trade receivables The Group\u2019s exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, man- agement also considers the factors that may influence the credit risk of its customer base, including the default risk associ- ated with the industry and country or region in which customers operate. Details of concentration of revenue are included in the operating segment note (see Note 7). The risk management committee has established a credit policy under which each new customer is analysed individually for creditworthiness before the Group\u2019s standard payment and delivery terms and conditions are offered and credit limit is set for each customer. The Group\u2019s review includes external ratings, if available, financial statements, industry informa- tion and in some cases bank references. Receivable limits are established for each customer and reviewed quarterly. Any receivable balance exceeding the set limit requires approval from the risk management committee. Outstanding customer receivables are regularly monitored and the average general credit terms given to contract customers are 45 - 60 days. An impairment analysis is performed at each reporting date on an individual basis for major clients. In addition, a large number of minor receivables are grouped into homogenous groups and assessed for impairment collectively. The calcu- lation is based on actual incurred historical data and expected future credit losses. The Group does not hold collateral as security. That maximum exposure to credit risk is disclosed in note 17. Cash and cash equivalents Credit risk from balances with banks and financial institutions is managed by the Group\u2019s treasury department in accord- ance with the Group\u2019s policy. Investments of surplus funds are made only with approved counterparties and within credit limits assigned to each counterparty. Counterparty credit limits are reviewed by the Group\u2019s Board of Directors on an annual basis and may be updated throughout the year subject to approval of the Group\u2019s management. The limits are set to minimise the concentration of risks and therefore mitigate financial loss through a counterparty\u2019s potential failure to make payments. The maximum exposure to credit risk at the reporting date is the carrying value of cash and cash equivalents disclosed in Note 18. - Liquidity risk The Group\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of finance leases and loans. The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted cashflows:
31 December 2025
1 year or less
1 to 5 years
more than 5 years
Total
Financial obligations
405,831
1,096,393
334,449
1,836,673
Put option liabilities
628,645
-
-
628,645
Borrowings
248,480
326,478
-
574,958
Trade and other payables
950,326
-
-
950,326
2,233,282
1,422,871
334,449
3,990,602
31 December 2024
1 year or less
1 to 5 years
more than 5 years
Total
Financial obligations
372,329
1,104,329
230,185
1,706,843
Put option liabilities
532,499
-
-
532,499
Borrowings
248,197
47,484
-
295,681
Trade and other payables
705,304
-
-
705,304
1,858,329
1,151,813
230,185
3,240,327
Cash flow forecasting is performed in the operating entities of the Group and aggregated by group finance. The Group finance monitors rolling forecasts of the Group\u2019s liquidity requirements to ensure it has sufficient cash to meet operational needs. Such forecasting takes into consideration the Group\u2019s compliance with internal financial position ratio targets and, if applicable external regulatory or legal requirements \u2013 for example, currency restrictions. The Group\u2019s management retain cash balances in order to allow repayment of obligations in due dates, without taking into account any unusual effects which it cannot be predicted such as natural disasters. All suppliers and creditors will be repaid over a period not less 30 days from the date of the invoice or the date of the commitment. 15. Financial asset at fair value through profit and loss
2025 2024
EGP\u2019000 EGP\u2019000
Current equity investments
35,285
36,158
Balance at 31 December
35,285
36,158
* On August 17, 2017, Al Makhbariyoun Al Arab (seller) has signed IT purchase Agreement with JSC Mega Lab (Buyer) to transfer and install the Laboratory Information Management System (LIMS) for a purchase price amounted to USD 400,000, which will be in the form of 10% equity stake in JSC Mega Lab. In case the valuation of the project is less or more than USD 4,000,000, the seller stake will be adjusted accordingly, in a way that the seller equity stake shall not fall below 5% of JSC Mega Lab. \u2022 Ownership percentage in JSC Mega Lab at the transaction date on April 8, 2019, and as of December 31, 2025, was 8.25%. \u2022 On April 8, 2019, Al Mokhabariyoun Al Arab (Biolab) signed a Shareholder Agreement with JSC Mega Lab and JSC Geor- gia Healthcare Group (CHG), which meant that BioLab had a put option, exercisable within 12 months immediately after the expiration of five (5) year period from the signing date. This put option allowed BioLab\u2019s stake to be bought out by CHG at a price of the equity value of BioLab Shares/total stake (being USD 400,000) plus 15% annual IRR (including preceding 5 Financial years). This option was not subsequently exercised, and therefore lapsed on April 8 2025. From this date, the agreement stated that CHG have a call option to purchase Biolab\u2019s shares at a price equivalent to the equity value of Biolab\u2019s stake (being USD 400,000) plus the higher of 20% annual IRR or 6X EV/EBITDA (of the financial year immediately preceding the call option exercise date). 19. Financial assets at amortised cost
2025 2024
EGP\u2019000 EGP\u2019000
Term deposits (more than 3 months)
335,754
468,142
Treasury bills (more than 3 months)
83,248
59,690
419,002
527,832
The maturity date of the fixed term deposit and treasury bills is between 3\u201312 months. Treasury bills are denominated in EGP and earn interest at an effective rate of 26.42% (2024: 29.96%) per annum. Of the above Term deposits, EGP 29,936k (2024: EGP 42,736k) relates to amounts held in Egypt with a weighted average rate of 5.58% (2024: 15.97%), EGP 67,685k (2024: EGP 69,900k) relates to amounts held in Jordan with a weighted average rate of 4.25% (2024: 5.09%) and EGP 238,133k (2024: EGP 355,506k ) relates to amounts held in Dubai with a weighted average rate of 3.75% (2024: 4.33%)", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-564": { "value": "The fair values of financial assets and liabilities are considered to be equivalent to their book value. The fair values measurements for all the financial assets and liabilities have been categorized as Level 3, if its fair value can\u2019t be determined by using readily observable measures. Echo-Scan put option (note 24) has been categorized as Level 3 as the fair value of the option is based on un-observable in- puts using the best information available in the current circumstances, including the company\u2019s own projection and taking into account all the market assumptions that are reasonably available. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-520": { "value": "
Financial instruments risk management objectives and policies
The Group\u2019s principal financial liabilities are trade and other payables, put option liabilities, borrowings and other finan-
cial liabilities. The Group\u2019s principal financial assets include trade and other receivables, financial assets at amortised cost,
financial asset at fair value and cash and cash equivalents that derive directly from its operations.
The Group is exposed to market risk, credit risk and liquidity risk. The Group\u2019s overall risk management program focuses on
the unpredictability of markets and seeks to minimize potential adverse effects on the Group\u2019s financial performance. The
Group\u2019s senior management oversees the management of these risks. The Board of Directors reviews and agrees policies for
managing each of these risks, which are summarised below.
The board provides written principles for overall risk management, as well as written policies covering specific areas, such
as foreign exchange risk, interest rate risk, and credit risk, use of derivative financial instruments and non-derivative finan-
cial instruments, and investment of excess liquidity.
- Market risk
Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in
market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity
price risk and commodity risk. Financial instruments affected by market risk include borrowings and deposits.
The sensitivity analysis in the following sections relate to the position as at 31 December 2025 and 2024. The sensitivity
analysis has been prepared on the basis that the amount of net debt, the ratio of fixed to floating interest rates of the debt
and the proportion of financial instruments in foreign currencies are all constant.
The analysis excludes the impact of movements in market variables on provisions, and the non-financial assets and liabili-
ties of foreign operations. The following assumptions have been made in calculating the sensitivity analysis:
\u2022 The sensitivity of the relevant consolidated income statement item is the effect of the assumed changes in respec-
tive market risks. This is based on the financial assets and financial liabilities held at 31 December 2025 and 31
December 2024
- Interest rate risk
The Group is trying to minimize its interest rate exposure, especially in Egypt region, which has seen several interest rate
rises over the year. Minimising interest rate exposure has been achieved partially by entering into fixed-rate instruments.
Exposure to interest rate risk
The interest rate profile of the Group\u2019s interest-bearing financial instruments as reported to the management of the Group is
as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Fixed-rate instruments
Financial obligations (note 26)
1,185,894
1,207,087
Loans and borrowings (note 25)
46,863
197,542
Treasury bills (note 18 & 19)
122,918
74,048
Term deposits (note 18 & 19)
1,603,622
1,125,548
Variable-rate instruments
Loans and borrowings (note 25)
380,479
67,465
Cash flow sensitivity analysis for variable-rate instruments
A reasonable possible change of 100 basis points in interest rates at the reporting date would have increased /(decreased)
profit or loss by the amounts EGP 3,805k (2024: EGP 675k). This analysis assumes that all other variables, remain constant.
- Foreign currency risk
Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in
foreign exchange rates.
The Group operates internationally and is exposed to foreign exchange risk arising from various currency exposures,
primarily with respect to the US Dollar, Sudanese Pound, the Jordanian Dinar, Nigerian Naira and Saudi Riyal. Foreign
exchange risk arises from the Group\u2019s operating activities (when revenue or expense is denominated in a foreign currency),
recognized assets and liabilities and net investments in foreign operations. However, management aims to minimize open
positions in foreign currencies to the extent that is necessary to conduct its activities.
Management has set up a policy to require group companies to manage their foreign exchange risk against their functional
currency. Foreign exchange risk arises when future commercial transactions or recognised assets or liabilities are denomi-
nated in a currency that is not the entity\u2019s functional currency.
At year end, major financial assets / (liabilities) denominated in foreign currencies were as follows:
31-Dec-25
Assets Liabilities
Cash
and cash Other Total Finance Trade Total Net
equivalents assets
assets
Put option
lease payables liability exposure
US
15,610
-
15,610
-
(70,880)
(133,312)
(204,192)
(188,582)
JOD
-
-
-
(578,151)
-
-
(578,151)
(578,151)
31-Dec-24
Assets Liabilities
Cash
and cash Other Total Finance Trade Total Net
equivalents assets
assets
Put option
lease payables liability exposure
US
4,358
-
4,358
-
(116,012)
(65,365)
(181,377)
(177,019)
JOD
-
-
-
(512,577)
-
-
(512,577)
(512,577)
The following is the exchange rates applied:
Average rate for the year ended
31-Dec-25
31-Dec-24
US Dollars
49.05
45.53
Euros
55.49
49.17
GBP
64.81
58.27
JOD
69.07
64.11
SAR
13.08
12.15
SDG
0.08
0.06
NGN
0.03
0.03
Spot rate for the year ended
31-Dec-25
31-Dec-24
US Dollars
47.63
50.79
Euros
55.98
52.68
GBP
64.13
63.78
JOD
67.05
71.51
SAR
12.70
13.52
SDG
0.08
0.03
NGN
0.03
0.03
At 31 December 2025, if the Egyptian Pound had weakened/strengthened by 10% against the US Dollar with all other vari-
ables held constant, total equity for the year would have increased/decreased by EGP (18.9m) (2024: EGP (17.7m), mainly
as a result of foreign exchange gains/losses and translation reserve on the translation of US dollar-denominated financial
assets and liabilities as at the financial position of 31 December 2025.
At 31 December 2025, if the Egyptian Pound had weakened / strengthened by 10% against the Jordanian Dinar with all
other variables held constant, total equity for the year would have increased/decreased by EGP (57m) (2024: EGP (51m),
mainly as a result of foreign exchange gains/losses and translation reserve on translation of JOD -denominated financial
assets and liabilities as at the financial position of 31 December 2025.
- Price risk
The Group\u2019s exposure to equity securities price risk arises from investments held by the Group and classified in the balance
sheet as at fair value through profit or loss (FVPL) (note 15).
- Credit risk
Credit risk is the risk a financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its
contractual obligations and it arises principally from under the Groups receivables. The Group is exposed to credit risk
from its operating activities (primarily trade receivables) and financial assets at amortised cost, such as term deposits and
treasury bills.
Credit risk is managed on a group basis, except for credit risk relating to accounts receivable balances. Each local entity is
responsible for managing and analysing the credit risk for each of their new clients before standard payment and delivery
terms and conditions are offered. Credit risk arises from cash and cash equivalents, derivative financial instruments and
deposits with banks and financial institutions, as well as credit exposures to customers, including outstanding receivables
and committed transactions.
The Group\u2019s cash balance and financial assets at amortized cost are held in financial institutions as of 31 December 2025,
with 70% rated Caa1 for credit risk in Egypt, 8% rated at least Ba3 for credit risk in Jordan, 20% rated Aa2 for Bank Mashreq
Dubai, and 2% rated at least B3 for credit risk in Nigeria.
The Group\u2019s cash balance and financial assets at amortized cost are held in financial institutions as of 31 December 2024,
with 60% rated Caa1 for credit risk in Egypt, 10% rated at least Ba3 for credit risk in Jordan, 26% rated A3 for Bank Mashreq
Dubai, and 4% rated at least Caa1 for credit risk in Nigeria.
Trade receivables
The Group\u2019s exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, man-
agement also considers the factors that may influence the credit risk of its customer base, including the default risk associ-
ated with the industry and country or region in which customers operate. Details of concentration of revenue are included
in the operating segment note (see Note 7).
The risk management committee has established a credit policy under which each new customer is analysed individually
for creditworthiness before the Group\u2019s standard payment and delivery terms and conditions are offered and credit limit
is set for each customer. The Group\u2019s review includes external ratings, if available, financial statements, industry informa-
tion and in some cases bank references. Receivable limits are established for each customer and reviewed quarterly. Any
receivable balance exceeding the set limit requires approval from the risk management committee. Outstanding customer
receivables are regularly monitored and the average general credit terms given to contract customers are 45 - 60 days.
An impairment analysis is performed at each reporting date on an individual basis for major clients. In addition, a large
number of minor receivables are grouped into homogenous groups and assessed for impairment collectively. The calcu-
lation is based on actual incurred historical data and expected future credit losses. The Group does not hold collateral as
security. That maximum exposure to credit risk is disclosed in note 17.
Cash and cash equivalents
Credit risk from balances with banks and financial institutions is managed by the Group\u2019s treasury department in accord-
ance with the Group\u2019s policy. Investments of surplus funds are made only with approved counterparties and within credit
limits assigned to each counterparty. Counterparty credit limits are reviewed by the Group\u2019s Board of Directors on an
annual basis and may be updated throughout the year subject to approval of the Group\u2019s management. The limits are set to
minimise the concentration of risks and therefore mitigate financial loss through a counterparty\u2019s potential failure to make
payments.
The maximum exposure to credit risk at the reporting date is the carrying value of cash and cash equivalents disclosed in
Note 18.
- Liquidity risk
The Group\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of finance
leases and loans.
The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted cashflows:
31 December 2025
1 year or less
1 to 5 years
more than 5 years
Total
Financial obligations
405,831
1,096,393
334,449
1,836,673
Put option liabilities
628,645
-
-
628,645
Borrowings
248,480
326,478
-
574,958
Trade and other payables
950,326
-
-
950,326
2,233,282
1,422,871
334,449
3,990,602
31 December 2024
1 year or less
1 to 5 years
more than 5 years
Total
Financial obligations
372,329
1,104,329
230,185
1,706,843
Put option liabilities
532,499
-
-
532,499
Borrowings
248,197
47,484
-
295,681
Trade and other payables
705,304
-
-
705,304
1,858,329
1,151,813
230,185
3,240,327
Cash flow forecasting is performed in the operating entities of the Group and aggregated by group finance. The Group
finance monitors rolling forecasts of the Group\u2019s liquidity requirements to ensure it has sufficient cash to meet operational
needs. Such forecasting takes into consideration the Group\u2019s compliance with internal financial position ratio targets and, if
applicable external regulatory or legal requirements \u2013 for example, currency restrictions.
The Group\u2019s management retain cash balances in order to allow repayment of obligations in due dates, without taking into
account any unusual effects which it cannot be predicted such as natural disasters. All suppliers and creditors will be repaid
over a period not less 30 days from the date of the invoice or the date of the commitment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-565": { "value": "- Market risk Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity price risk and commodity risk. Financial instruments affected by market risk include borrowings and deposits. The sensitivity analysis in the following sections relate to the position as at 31 December 2025 and 2024. The sensitivity analysis has been prepared on the basis that the amount of net debt, the ratio of fixed to floating interest rates of the debt and the proportion of financial instruments in foreign currencies are all constant. The analysis excludes the impact of movements in market variables on provisions, and the non-financial assets and liabili- ties of foreign operations. The following assumptions have been made in calculating the sensitivity analysis: \u2022 The sensitivity of the relevant consolidated income statement item is the effect of the assumed changes in respec- tive market risks. This is based on the financial assets and financial liabilities held at 31 December 2025 and 31 December 2024 - Interest rate risk The Group is trying to minimize its interest rate exposure, especially in Egypt region, which has seen several interest rate rises over the year. Minimising interest rate exposure has been achieved partially by entering into fixed-rate instruments. Exposure to interest rate risk The interest rate profile of the Group\u2019s interest-bearing financial instruments as reported to the management of the Group is as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Fixed-rate instruments
Financial obligations (note 26)
1,185,894
1,207,087
Loans and borrowings (note 25)
46,863
197,542
Treasury bills (note 18 & 19)
122,918
74,048
Term deposits (note 18 & 19)
1,603,622
1,125,548
Variable-rate instruments
Loans and borrowings (note 25)
380,479
67,465
Cash flow sensitivity analysis for variable-rate instruments A reasonable possible change of 100 basis points in interest rates at the reporting date would have increased /(decreased) profit or loss by the amounts EGP 3,805k (2024: EGP 675k). This analysis assumes that all other variables, remain constant. - Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The Group operates internationally and is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to the US Dollar, Sudanese Pound, the Jordanian Dinar, Nigerian Naira and Saudi Riyal. Foreign exchange risk arises from the Group\u2019s operating activities (when revenue or expense is denominated in a foreign currency), recognized assets and liabilities and net investments in foreign operations. However, management aims to minimize open positions in foreign currencies to the extent that is necessary to conduct its activities. Management has set up a policy to require group companies to manage their foreign exchange risk against their functional currency. Foreign exchange risk arises when future commercial transactions or recognised assets or liabilities are denomi- nated in a currency that is not the entity\u2019s functional currency. At year end, major financial assets / (liabilities) denominated in foreign currencies were as follows:
31-Dec-25
Assets Liabilities
Cash
and cash Other Total Finance Trade Total Net
equivalents assets
assets
Put option
lease payables liability exposure
US
15,610
-
15,610
-
(70,880)
(133,312)
(204,192)
(188,582)
JOD
-
-
-
(578,151)
-
-
(578,151)
(578,151)
31-Dec-24
Assets Liabilities
Cash
and cash Other Total Finance Trade Total Net
equivalents assets
assets
Put option
lease payables liability exposure
US
4,358
-
4,358
-
(116,012)
(65,365)
(181,377)
(177,019)
JOD
-
-
-
(512,577)
-
-
(512,577)
(512,577)
The following is the exchange rates applied:
Average rate for the year ended
31-Dec-25
31-Dec-24
US Dollars
49.05
45.53
Euros
55.49
49.17
GBP
64.81
58.27
JOD
69.07
64.11
SAR
13.08
12.15
SDG
0.08
0.06
NGN
0.03
0.03
Spot rate for the year ended
31-Dec-25
31-Dec-24
US Dollars
47.63
50.79
Euros
55.98
52.68
GBP
64.13
63.78
JOD
67.05
71.51
SAR
12.70
13.52
SDG
0.08
0.03
NGN
0.03
0.03
At 31 December 2025, if the Egyptian Pound had weakened/strengthened by 10% against the US Dollar with all other vari- ables held constant, total equity for the year would have increased/decreased by EGP (18.9m) (2024: EGP (17.7m), mainly as a result of foreign exchange gains/losses and translation reserve on the translation of US dollar-denominated financial assets and liabilities as at the financial position of 31 December 2025. At 31 December 2025, if the Egyptian Pound had weakened / strengthened by 10% against the Jordanian Dinar with all other variables held constant, total equity for the year would have increased/decreased by EGP (57m) (2024: EGP (51m), mainly as a result of foreign exchange gains/losses and translation reserve on translation of JOD -denominated financial assets and liabilities as at the financial position of 31 December 2025. - Price risk The Group\u2019s exposure to equity securities price risk arises from investments held by the Group and classified in the balance sheet as at fair value through profit or loss (FVPL) (note 15). ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-566": { "value": "- Credit risk Credit risk is the risk a financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations and it arises principally from under the Groups receivables. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and financial assets at amortised cost, such as term deposits and treasury bills. Credit risk is managed on a group basis, except for credit risk relating to accounts receivable balances. Each local entity is responsible for managing and analysing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Credit risk arises from cash and cash equivalents, derivative financial instruments and deposits with banks and financial institutions, as well as credit exposures to customers, including outstanding receivables and committed transactions. The Group\u2019s cash balance and financial assets at amortized cost are held in financial institutions as of 31 December 2025, with 70% rated Caa1 for credit risk in Egypt, 8% rated at least Ba3 for credit risk in Jordan, 20% rated Aa2 for Bank Mashreq Dubai, and 2% rated at least B3 for credit risk in Nigeria. The Group\u2019s cash balance and financial assets at amortized cost are held in financial institutions as of 31 December 2024, with 60% rated Caa1 for credit risk in Egypt, 10% rated at least Ba3 for credit risk in Jordan, 26% rated A3 for Bank Mashreq Dubai, and 4% rated at least Caa1 for credit risk in Nigeria. Trade receivables The Group\u2019s exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, man- agement also considers the factors that may influence the credit risk of its customer base, including the default risk associ- ated with the industry and country or region in which customers operate. Details of concentration of revenue are included in the operating segment note (see Note 7). The risk management committee has established a credit policy under which each new customer is analysed individually for creditworthiness before the Group\u2019s standard payment and delivery terms and conditions are offered and credit limit is set for each customer. The Group\u2019s review includes external ratings, if available, financial statements, industry informa- tion and in some cases bank references. Receivable limits are established for each customer and reviewed quarterly. Any receivable balance exceeding the set limit requires approval from the risk management committee. Outstanding customer receivables are regularly monitored and the average general credit terms given to contract customers are 45 - 60 days. An impairment analysis is performed at each reporting date on an individual basis for major clients. In addition, a large number of minor receivables are grouped into homogenous groups and assessed for impairment collectively. The calcu- lation is based on actual incurred historical data and expected future credit losses. The Group does not hold collateral as security. That maximum exposure to credit risk is disclosed in note 17. Cash and cash equivalents Credit risk from balances with banks and financial institutions is managed by the Group\u2019s treasury department in accord- ance with the Group\u2019s policy. Investments of surplus funds are made only with approved counterparties and within credit limits assigned to each counterparty. Counterparty credit limits are reviewed by the Group\u2019s Board of Directors on an annual basis and may be updated throughout the year subject to approval of the Group\u2019s management. The limits are set to minimise the concentration of risks and therefore mitigate financial loss through a counterparty\u2019s potential failure to make payments. The maximum exposure to credit risk at the reporting date is the carrying value of cash and cash equivalents disclosed in Note 18. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-567": { "value": "- Liquidity risk The Group\u2019s objective is to maintain a balance between continuity of funding and flexibility through the use of finance leases and loans. The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted cashflows:
31 December 2025
1 year or less
1 to 5 years
more than 5 years
Total
Financial obligations
405,831
1,096,393
334,449
1,836,673
Put option liabilities
628,645
-
-
628,645
Borrowings
248,480
326,478
-
574,958
Trade and other payables
950,326
-
-
950,326
2,233,282
1,422,871
334,449
3,990,602
31 December 2024
1 year or less
1 to 5 years
more than 5 years
Total
Financial obligations
372,329
1,104,329
230,185
1,706,843
Put option liabilities
532,499
-
-
532,499
Borrowings
248,197
47,484
-
295,681
Trade and other payables
705,304
-
-
705,304
1,858,329
1,151,813
230,185
3,240,327
Cash flow forecasting is performed in the operating entities of the Group and aggregated by group finance. The Group finance monitors rolling forecasts of the Group\u2019s liquidity requirements to ensure it has sufficient cash to meet operational needs. Such forecasting takes into consideration the Group\u2019s compliance with internal financial position ratio targets and, if applicable external regulatory or legal requirements \u2013 for example, currency restrictions. The Group\u2019s management retain cash balances in order to allow repayment of obligations in due dates, without taking into account any unusual effects which it cannot be predicted such as natural disasters. All suppliers and creditors will be repaid over a period not less 30 days from the date of the invoice or the date of the commitment. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-12": { "value": "7. Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker who is responsible for allocating resources and assessing per- formance of the operating segments has been identified as the steering committee that makes strategic decisions. The preparation of the Group\u2019s consolidated financial statements in conformity with adopted IFRSs requires man- agement to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities. The Group has five operating segments based on geographical location, with the Group\u2019s Chief Operating Decision Maker (CODM) reviewing the internal management reports and KPIs of each geography. The CODM does not sepa- rately review assets and liabilities of the Group by reportable segment. The Group operates in five geographic areas, Egypt, Sudan, Jordan, Nigeria and Saudi Arabia. As a provider of med- ical diagnostic services, IDH\u2019s operations in Sudan are not subject to sanctions. The revenue split, adjusted EBITDA split (being the key profit measure reviewed by CODM), impairment loss on trade receivables and net profit and loss between the five regions is set out below.
Revenue split by geographic location
For the year ended
Egypt region
Sudan region
Jordan region
Nigeria region
Saudi Arabia
Total
31-Dec-25
6,642,253
2,280
1,025,527
120,748
64,599
7,855,407
31-Dec-24
4,718,163
2,624
898,515
82,073
18,367
5,719,742
Adjusted EBITDA split by geographic location
For the year ended
Egypt region
Sudan region
Jordan region
Nigeria region
Saudi Arabia
Total
31-Dec-25
2,454,202
(935)
284,724
6,322
(45,994)
2,698,319
31-Dec-24
1,617,263
(10)
252,636
(26,410)
(112,591)
1,730,888
Impairment loss on trade receivables split by geographic location
For the year ended
Egypt region
Sudan region
Jordan region
Nigeria region
Saudi Arabia
Total
31-Dec-25
41,663
-
2,445
1,000
-
45,108
31-Dec-24
44,504
-
2,829
979
-
48,312
Net profit / (loss) split by geographic location
For the year ended
Egypt region
Sudan region
Jordan region
Nigeria region
Saudi Arabia
Total
31-Dec-25
1,283,188
9,271
102,679
509
(93,983)
1,301,664
31-Dec-24
1,117,360
(422)
66,878
(29,377)
(146,065)
1,008,374
The operating segment profit measure reported to the CODM is adjusted EBITDA, as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Profit from operations
2,173,314
1,214,348
Property, plant and equipment and right of use depreciation
540,600
473,704
Amortization of Intangible assets
24,525
9,094
EBITDA
2,738,439
1,697,146
Nonrecurring items
*
(40,120)
33,742
Adjusted EBITDA
2,698,319
1,730,888
* Nonrecurring items: on 19 June 2025 the company acquired Radiotherapy branch through its subsidiary Al Borg Laboratory Company with total consid- eration of EGP 400 million which is treated under IFRS 3 as a business combination with total fair value resulted from Purchase price allocation study per- formed on the acquisition date with EGP 440 million. Difference between the acquisition cost and the fair value identified recorded as a bargain gain from the acquisition with EGP 40,120 thousand. In 2024 the Company also incurred expenses related to delisted from the Egyptian stock exchange amounting to EGP 33,742 thousand. IDH recorded one-off items during the year, namely:
2025 2024
EGP\u2019000 EGP\u2019000
Delisting fees
-
33,742
Bargain gain from branch acquisition
(40,120)
-
(40,120)
33,742
The non-current assets reported to CODM is in accordance with IFRS are as follows:
Non-current assets by geographic location
For the year ended
Egypt region
Sudan region
Jordan region
Nigeria region
Saudi Arabia
Total
31-Dec-25
3,757,154
-
784,762
28,217
73,239
4,643,372
31-Dec-24
3,037,039
2,374
883,309
35,808
90,482
4,049,012
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-521": { "value": "
The Group operates in five geographic areas, Egypt, Sudan, Jordan, Nigeria and Saudi Arabia. As a provider of med-
ical diagnostic services, IDH\u2019s operations in Sudan are not subject to sanctions. The revenue split, adjusted EBITDA
split (being the key profit measure reviewed by CODM), impairment loss on trade receivables and net profit and loss
between the five regions is set out below.
Revenue split by geographic location
For the year ended
Egypt region
Sudan region
Jordan region
Nigeria region
Saudi Arabia
Total
31-Dec-25
6,642,253
2,280
1,025,527
120,748
64,599
7,855,407
31-Dec-24
4,718,163
2,624
898,515
82,073
18,367
5,719,742
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-13": { "value": "8. Capital management The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue in order to provide re- turns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The repatriation of a declared dividend from Egyptian group entities are subject to regulation by Egyptian authorities. The outcome of an Ordinary General Meeting of Shareholders declaring a dividend is first certified by the General Authority for Investment and Free Zones (GAFI). Approval is subsequently transmitted to Misr for Central Clearing, Depository and Registry (MCDR) to distribute div- idends to all shareholders, regardless of their domicile, following notification of shareholders via publication in one national newspaper. The Group monitors capital on the basis of the net debt to equity ratio. This ratio is calculated as net debt divided by total equity. Net debt is calculated as (short-term and long-term financial obligation plus short-term and long term borrowings) less cash and cash equivalents and financial assets at amortised cost.
2025 2024
EGP\u2019000 EGP\u2019000
Financial obligations (note 26)
1,185,894
1,207,087
Borrowings and accrued interest (note 28)
431,586
282,566
Less: Financial assets at amortised cost (note 19)
(419,002)
(527,832)
Less: Cash and cash equivalents (Note 18)
(1,670,799)
(1,188,082)
Net funds
(472,321)
(226,261)
Total Equity
4,130,376
3,499,499
Net funds as % of equity
(11.4) %
(6.5) %
No changes were made in the objectives, policies, or processes for managing capital during the years ended 31 December 2025 and 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-14": { "value": "9. Expense Included in consolidated income statement are the following: 9.1 Cost of sales
2025 2024
EGP\u2019000 EGP\u2019000
Raw material
1,434,499
1,204,351
Cost of specialized analysis at other laboratories
81,327
52,527
Wages and salaries
1,444,574
1,062,684
Property, plant and equipment, right of use depreciation and Amortisation
523,066
441,541
Other expenses
1,018,757
777,086
Total
4,502,223
3,538,189
9.2 Marketing and advertising expenses
2025 2024
EGP\u2019000 EGP\u2019000
Advertisement expenses
210,080
150,764
Wages and salaries
125,368
81,435
Property, plant and equipment depreciation
1,541
723
Other expenses
95,704
58,176
Total
432,693
291,098
9.3 Administrative expenses
2025 2024
EGP\u2019000 EGP\u2019000
Wages and salaries
421,081
307,875
Property, plant and equipment and right of use depreciation
40,518
40,534
Share based payment
*
5,355
-
Other expenses
327,055
324,057
Total
794,009
672,466
* During the period the company charged expenses with EGP 5.4 M due to contract signed with Dr. Amid Abdelnour is hereby allocated shadow shares from Medical health development company (KSA) shares equivalent to 4% of the shares of the issued and paid-up share capital of the company, from time to time, in two equal rounds: 2% on 31 December 2024 (First Round Shadow Shares) 2% on 31 December 2025 (Second Round Shadow Shares), the value of the calculations based on company valuation. 9.4 Net other income
2025 2024
EGP\u2019000 EGP\u2019000
Other expenses
ECL in Cash
(561)
(1,260)
Provision for end of service
(1,373)
(2,206)
Provision for legal claims
(4,878)
(5,667)
Provision for Egyptian Government Training Fund for employees
-
(995)
Total
(6,812)
(10,128)
2025 2024
EGP\u2019000 EGP\u2019000
Bargain gain from branch acquisition
40,120
-
Other income
58,632
54,799
Total
98,752
54,799
Other income/(expenses)
91,940
44,671
9.5 Expenses by nature
2025 2024
EGP\u2019000 EGP\u2019000
Raw material
1,434,499
1,204,351
Wages and Salaries
1,991,023
1,451,994
Property, plant and equipment, right of use depreciation and amortisation
565,125
482,798
Advertisement expenses
210,080
150,764
Cost of specialized analysis at other laboratories
81,327
52,527
Transportation and shipping
174,023
130,613
Cleaning expenses
115,239
93,487
Call Center
40,370
29,511
Hospital Contracts
184,591
111,172
Consulting Fees
260,318
230,084
Utilities
77,215
68,326
License Expenses
128,640
106,176
Other expenses
466,475
389,950
Total
5,728,925
4,501,753
9.6 Auditors\u2019 remuneration The Group paid or accrued the following amounts to its auditors for the financial year ended 31 December 2025 and 2024 and its associates in respect of the audit of the financial statements and for other services provided to the Group.
2025 2024
EGP\u2019000 EGP\u2019000
Fees payable to the Company\u2019s auditors for the audit of the Group\u2019s annual finan-
cial statements
39,878
34,875
The audit of the Company\u2019s subsidiaries pursuant to legislation
40,579
37,233
80,457
72,108
9.7 Net finance (costs)/income
2025 2024
EGP\u2019000 EGP\u2019000
Interest expense
(208,501)
(170,574)
Bank Charges
(27,272)
(26,324)
Foreign Exchange loss
(36,957)
-
Total finance costs
(272,730)
(196,898)
Interest income
222,909
144,675
Foreign Exchange gain
-
303,466
Total finance income
222,909
448,141
Net finance (costs)/income
(49,821)
251,243
9.8 Employee numbers and costs
2025
2024
Administration Administration
Medical
and market
Total
Medical
and market
Total
Number of employees
6,146
991
7,137
5,354
955
6,309
2025
EGP\u2019000
2024
EGP\u2019000
Administration Administration
Medical
and market
Total
Medical
and market
Total
Wages and salaries
1,321,536
502,040
1,823,576
965,757
360,160
1,325,917
Social security costs
101,665
35,629
137,294
79,760
22,877
102,637
Contributions to defined
21,373
8,780
30,153
17,167
6,273
23,440
contribution plan
Total
1,444,574
546,449
1,991,023
1,062,684
389,310
1,451,994
Details of key management remuneration are provided in note 27 and details of amounts paid to directors are included in the Remuneration Committee Report (Page 124). 9.9 Net fair value losses on financial assets at fair value through profit or loss During 2025, Integrated Diagnostics Holdings Limited company invested in Global Depositary Receipt (GDR) tradable in stock exchanges, where the companies purchased 2.740 million shares, EGP 55 million from the Egyptian Stock Exchange and sold them during the same period on the London Stock exchange at USD 1.03 million excluding the transaction cost. During 2024, Integrated Diagnostics Limited company invested in Global Depositary Receipts (GDR) tradable in stock exchanges, where the companies purchased 4 million shares, EGP 309 million from the Egyptian Stock Exchange and sold them during the same period on the London Stock Exchange at USD 5.9 million excluding the transaction cost.
2025
2024
2025
2024
Number of shares\u2019000
EGP\u2019000
EGP\u2019000
listed equity securities
Shares bought
2,740
3,975
(55,047)
(308,606)
Shares sale
2,740
3,975
50,107
282,610
(4,940)
(25,996)
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-522": { "value": "
9.1 Cost of sales
2025 2024
EGP\u2019000 EGP\u2019000
Raw material
1,434,499
1,204,351
Cost of specialized analysis at other laboratories
81,327
52,527
Wages and salaries
1,444,574
1,062,684
Property, plant and equipment, right of use depreciation and Amortisation
523,066
441,541
Other expenses
1,018,757
777,086
Total
4,502,223
3,538,189
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-523": { "value": "
9.2 Marketing and advertising expenses
2025 2024
EGP\u2019000 EGP\u2019000
Advertisement expenses
210,080
150,764
Wages and salaries
125,368
81,435
Property, plant and equipment depreciation
1,541
723
Other expenses
95,704
58,176
Total
432,693
291,098
9.3 Administrative expenses
2025 2024
EGP\u2019000 EGP\u2019000
Wages and salaries
421,081
307,875
Property, plant and equipment and right of use depreciation
40,518
40,534
Share based payment
*
5,355
-
Other expenses
327,055
324,057
Total
794,009
672,466
*
During the period the company charged expenses with EGP 5.4 M due to contract signed with Dr. Amid Abdelnour is hereby allocated shadow shares from
Medical health development company (KSA) shares equivalent to 4% of the shares of the issued and paid-up share capital of the company, from time to
time, in two equal rounds: 2% on 31 December 2024 (First Round Shadow Shares) 2% on 31 December 2025 (Second Round Shadow Shares), the value of
the calculations based on company valuation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-524": { "value": "
9.4 Net other income
2025 2024
EGP\u2019000 EGP\u2019000
Other expenses
ECL in Cash
(561)
(1,260)
Provision for end of service
(1,373)
(2,206)
Provision for legal claims
(4,878)
(5,667)
Provision for Egyptian Government Training Fund for employees
-
(995)
Total
(6,812)
(10,128)
2025 2024
EGP\u2019000 EGP\u2019000
Bargain gain from branch acquisition
40,120
-
Other income
58,632
54,799
Total
98,752
54,799
Other income/(expenses)
91,940
44,671
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-577": { "value": "9.4 Net other income
2025 2024
EGP\u2019000 EGP\u2019000
Other expenses
ECL in Cash
(561)
(1,260)
Provision for end of service
(1,373)
(2,206)
Provision for legal claims
(4,878)
(5,667)
Provision for Egyptian Government Training Fund for employees
-
(995)
Total
(6,812)
(10,128)
2025 2024
EGP\u2019000 EGP\u2019000
Bargain gain from branch acquisition
40,120
-
Other income
58,632
54,799
Total
98,752
54,799
Other income/(expenses)
91,940
44,671
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-568": { "value": "9.4 Net other income
2025 2024
EGP\u2019000 EGP\u2019000
Other expenses
ECL in Cash
(561)
(1,260)
Provision for end of service
(1,373)
(2,206)
Provision for legal claims
(4,878)
(5,667)
Provision for Egyptian Government Training Fund for employees
-
(995)
Total
(6,812)
(10,128)
2025 2024
EGP\u2019000 EGP\u2019000
Bargain gain from branch acquisition
40,120
-
Other income
58,632
54,799
Total
98,752
54,799
Other income/(expenses)
91,940
44,671
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-525": { "value": "
9.5 Expenses by nature
2025 2024
EGP\u2019000 EGP\u2019000
Raw material
1,434,499
1,204,351
Wages and Salaries
1,991,023
1,451,994
Property, plant and equipment, right of use depreciation and amortisation
565,125
482,798
Advertisement expenses
210,080
150,764
Cost of specialized analysis at other laboratories
81,327
52,527
Transportation and shipping
174,023
130,613
Cleaning expenses
115,239
93,487
Call Center
40,370
29,511
Hospital Contracts
184,591
111,172
Consulting Fees
260,318
230,084
Utilities
77,215
68,326
License Expenses
128,640
106,176
Other expenses
466,475
389,950
Total
5,728,925
4,501,753
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-526": { "value": "
9.6 Auditors\u2019 remuneration
The Group paid or accrued the following amounts to its auditors for the financial year ended 31 December 2025 and 2024
and its associates in respect of the audit of the financial statements and for other services provided to the Group.
2025 2024
EGP\u2019000 EGP\u2019000
Fees payable to the Company\u2019s auditors for the audit of the Group\u2019s annual finan-
cial statements
39,878
34,875
The audit of the Company\u2019s subsidiaries pursuant to legislation
40,579
37,233
80,457
72,108
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-527": { "value": "
9.7 Net finance (costs)/income
2025 2024
EGP\u2019000 EGP\u2019000
Interest expense
(208,501)
(170,574)
Bank Charges
(27,272)
(26,324)
Foreign Exchange loss
(36,957)
-
Total finance costs
(272,730)
(196,898)
Interest income
222,909
144,675
Foreign Exchange gain
-
303,466
Total finance income
222,909
448,141
Net finance (costs)/income
(49,821)
251,243
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-584": { "value": "9.7 Net finance (costs)/income
2025 2024
EGP\u2019000 EGP\u2019000
Interest expense
(208,501)
(170,574)
Bank Charges
(27,272)
(26,324)
Foreign Exchange loss
(36,957)
-
Total finance costs
(272,730)
(196,898)
Interest income
222,909
144,675
Foreign Exchange gain
-
303,466
Total finance income
222,909
448,141
Net finance (costs)/income
(49,821)
251,243
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-583": { "value": "9.7 Net finance (costs)/income
2025 2024
EGP\u2019000 EGP\u2019000
Interest expense
(208,501)
(170,574)
Bank Charges
(27,272)
(26,324)
Foreign Exchange loss
(36,957)
-
Total finance costs
(272,730)
(196,898)
Interest income
222,909
144,675
Foreign Exchange gain
-
303,466
Total finance income
222,909
448,141
Net finance (costs)/income
(49,821)
251,243
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-581": { "value": "9.7 Net finance (costs)/income
2025 2024
EGP\u2019000 EGP\u2019000
Interest expense
(208,501)
(170,574)
Bank Charges
(27,272)
(26,324)
Foreign Exchange loss
(36,957)
-
Total finance costs
(272,730)
(196,898)
Interest income
222,909
144,675
Foreign Exchange gain
-
303,466
Total finance income
222,909
448,141
Net finance (costs)/income
(49,821)
251,243
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-578": { "value": "9.7 Net finance (costs)/income
2025 2024
EGP\u2019000 EGP\u2019000
Interest expense
(208,501)
(170,574)
Bank Charges
(27,272)
(26,324)
Foreign Exchange loss
(36,957)
-
Total finance costs
(272,730)
(196,898)
Interest income
222,909
144,675
Foreign Exchange gain
-
303,466
Total finance income
222,909
448,141
Net finance (costs)/income
(49,821)
251,243
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-569": { "value": "9.7 Net finance (costs)/income
2025 2024
EGP\u2019000 EGP\u2019000
Interest expense
(208,501)
(170,574)
Bank Charges
(27,272)
(26,324)
Foreign Exchange loss
(36,957)
-
Total finance costs
(272,730)
(196,898)
Interest income
222,909
144,675
Foreign Exchange gain
-
303,466
Total finance income
222,909
448,141
Net finance (costs)/income
(49,821)
251,243
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-528": { "value": "
9.8 Employee numbers and costs
2025
2024
Administration Administration
Medical
and market
Total
Medical
and market
Total
Number of employees
6,146
991
7,137
5,354
955
6,309
2025
EGP\u2019000
2024
EGP\u2019000
Administration Administration
Medical
and market
Total
Medical
and market
Total
Wages and salaries
1,321,536
502,040
1,823,576
965,757
360,160
1,325,917
Social security costs
101,665
35,629
137,294
79,760
22,877
102,637
Contributions to defined
21,373
8,780
30,153
17,167
6,273
23,440
contribution plan
Total
1,444,574
546,449
1,991,023
1,062,684
389,310
1,451,994
Details of key management remuneration are provided in note 27 and details of amounts paid to directors are included in
the Remuneration Committee Report (Page 124).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-15": { "value": "10. Income tax
2025 2024
EGP\u2019000 EGP\u2019000
Current year tax
(620,551)
(376,356)
DT on undistributed reserves
(163,862)
(48,667)
DT on reversal of temporary differences
(32,476)
(6,198)
Total Deferred tax
(196,338)
(54,865)
Tax expense recognized in profit or loss
(816,889)
(431,221)
b) Reconciliation of effective tax rate The company is a UK tax resident, and subject to UK taxation. Dividend income into the company is exempt from taxation when received from a wholly controlled subsidiary, and costs incurred by the company are considered unlikely to be re- coverable against future UK taxable profits and therefore form part of our unrecognised deferred tax assets. Our judgement on tax residency has been made based on where we hold board meetings, our listing on the London Stock Exchange and interactions with investors, and where our company secretarial function is physically based. Our external company secre- tarial function manages a number of activities of our parent and its board. Board meetings are chaired in London and are now largely taking place physically in London with the expectation of one physical board meeting a year in Cairo.
2025 2024
EGP\u2019000 EGP\u2019000
Profit before tax
2,118,553
1,439,595
Profit before tax multiplied by rate of corporation tax in Egypt of 22.5% (2024:
476,674
323,909
22.5%)
Effect of overseas tax rates
22,684
(69,685)
Tax effect of:
Deferred tax not recognised
52,870
59,306
Deferred tax arising on undistributed dividend
163,862
48,667
Non-deductible expenses for tax purposes - employee profit share
46,938
26,781
Non-deductible expenses for tax purposes - other
53,861
42,243
Tax expense recognised in profit or loss
816,889
431,221
Deferred tax Deferred tax relates to the following:
2025
2024
Assets Liabilities Assets Liabilities
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Property, plant and equipment
-
(70,225)
-
(38,224)
Intangible assets
-
(117,919)
-
(120,077)
Undistributed reserves from group
-
(370,571)
-
(275,542)
subsidiaries
Tax Losses
61
-
2,488
-
Total deferred tax assets/(liability)
61
(558,715)
2,488
(433,843)
-
(558,654)
-
(431,355)
All deferred tax amounts are expected to be recovered or settled more than twelve months after the reporting period. The difference between net deferred tax balances recorded on the income statement is as follows:
Effect of
Deferred tax translation to
Net Balance 1 recognized in presentation WHT tax Net Balance
2025 January profit or loss currency paid 31 December
Property, plant and equipment
(38,224)
(32,207)
206
-
(70,225)
Intangible assets
(120,077)
2,158
-
-
(117,919)
Undistributed dividend from group
(275,542)
(163,862)
-
68,833
(370,571)
subsidiaries
Tax losses
2,488
(2,427)
-
-
61
(431,355)
(196,338)
206
68,833
(558,654)
Effect of
Deferred tax translation to
Net Balance 1 recognized in presentation WHT tax Net Balance
2024 January profit or loss currency paid 31 December
Property, plant and equipment
(39,552)
3,089
(1,761)
-
(38,224)
Intangible assets
(111,033)
(9,044)
-
-
(120,077)
Undistributed dividend from group
(226,875)
(48,667)
-
-
(275,542)
subsidiaries
Tax losses
2,731
(243)
-
-
2,488
(374,729)
(54,865)
(1,761)
-
(431,355)
All movements in the deferred tax asset/liability in the year have been recognised in the profit or loss account. Deferred tax liabilities and assets have been calculated based on the enacted tax rate at 31 December 2025 for the country the liabilities and assets has arisen. The enacted tax rate in Egypt is 22.5% (2024: 22.5%), Jordan 21% (2024: 21%), Sudan 30% (2024: 30%) and Nigeria 30% (2024: 30%). * Undistributed reserves from group subsidiaries The Group\u2019s dividend policy is to distribute any excess cash after taking into consideration all business cash requirements and potential acquisition considerations. The expectation is to distribute profits held within subsidiaries of the Group in the near foreseeable future. During 2015 the Egyptian Government imposed a tax on dividends at a rate of 5% of dividends distributed from Egyptian entities. On September 30, 2020, the Egyptian government issued a law to increase the tax rate to 10%. As a result, a deferred tax liability has been recorded for the future tax expected to be incurred from undistributed reserves held within the Group which will be taxed under the new legislation imposed and were as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Al Mokhtabar Company for Medical Labs
151,583
100,361
Alborg Laboratory Company
92,800
69,979
Integrated Medical Analysis Company
93,540
65,983
Al Makhbariyoun Al Arab Company
32,648
39,218
370,571
275,541
Unrecognized deferred tax assets The following items make up unrecognised deferred tax assets. The local tax law does not permit deductions for provisions against income tax until the provision becomes realised. No deferred tax asset has been recognised on tax losses for both Echo-Scan Nigeria and Wayak Egypt due to the uncertainty of the available future taxable profit, which the Group can use the benefits therefrom.
2025
2024
Gross Amount Tax Effect Gross Amount Tax Effect
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Impairment of trade receivables (Note 17)
241,426
54,321
197,914
44,531
Impairment of other receivables (Note 17)
10,559
2,376
10,559
2,376
Provision for legal claims (Note 22)
10,459
2,353
9,759
2,196
Tax losses
*
1,970,077
491,313
1,419,590
358,081
2,232,521
550,363
1,637,822
407,184
Unrecognized deferred tax asset
550,363
407,184
There is no expiry date for the Unrecognized deferred tax assets. * The company has carried forward tax losses on which no deferred tax asset is recognised as follows:
2025
2024
Gross Amount Tax Effect Gross Amount Tax Effect
Company
Country
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Integrated Diagnostics Holdings plc
Jersey
1,096,118
274,029
942,357
235,590
Dynasty Group Holdings Limited
England and
322,222
80,556
10,425
2,606
Wales
WAYAK Pharma
Egypt
9,369
2,108
19,908
4,479
Medical Genetic Center
Egypt
17,350
3,904
17,325
3,898
Golden Care for Medical Services
Egypt
8,610
1,937
8,254
1,857
Medical health care
Saudi Arabia
261,435
52,287
167,451
33,490
Echo-Scan
Nigeria
254,973
76,492
253,870
76,161
1,970,077
491,313
1,419,590
358,081
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-529": { "value": "
Deferred tax
Deferred tax relates to the following:
2025
2024
Assets Liabilities Assets Liabilities
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Property, plant and equipment
-
(70,225)
-
(38,224)
Intangible assets
-
(117,919)
-
(120,077)
Undistributed reserves from group
-
(370,571)
-
(275,542)
subsidiaries
Tax Losses
61
-
2,488
-
Total deferred tax assets/(liability)
61
(558,715)
2,488
(433,843)
-
(558,654)
-
(431,355)
All deferred tax amounts are expected to be recovered or settled more than twelve months after the reporting period.
The difference between net deferred tax balances recorded on the income statement is as follows:
Effect of
Deferred tax translation to
Net Balance 1 recognized in presentation WHT tax Net Balance
2025 January profit or loss currency paid 31 December
Property, plant and equipment
(38,224)
(32,207)
206
-
(70,225)
Intangible assets
(120,077)
2,158
-
-
(117,919)
Undistributed dividend from group
(275,542)
(163,862)
-
68,833
(370,571)
subsidiaries
Tax losses
2,488
(2,427)
-
-
61
(431,355)
(196,338)
206
68,833
(558,654)
Effect of
Deferred tax translation to
Net Balance 1 recognized in presentation WHT tax Net Balance
2024 January profit or loss currency paid 31 December
Property, plant and equipment
(39,552)
3,089
(1,761)
-
(38,224)
Intangible assets
(111,033)
(9,044)
-
-
(120,077)
Undistributed dividend from group
(226,875)
(48,667)
-
-
(275,542)
subsidiaries
Tax losses
2,731
(243)
-
-
2,488
(374,729)
(54,865)
(1,761)
-
(431,355)
All movements in the deferred tax asset/liability in the year have been recognised in the profit or loss account.
Deferred tax liabilities and assets have been calculated based on the enacted tax rate at 31 December 2025 for the country
the liabilities and assets has arisen. The enacted tax rate in Egypt is 22.5% (2024: 22.5%), Jordan 21% (2024: 21%), Sudan 30%
(2024: 30%) and Nigeria 30% (2024: 30%).
* Undistributed reserves from group subsidiaries
The Group\u2019s dividend policy is to distribute any excess cash after taking into consideration all business cash requirements
and potential acquisition considerations. The expectation is to distribute profits held within subsidiaries of the Group in
the near foreseeable future. During 2015 the Egyptian Government imposed a tax on dividends at a rate of 5% of dividends
distributed from Egyptian entities. On September 30, 2020, the Egyptian government issued a law to increase the tax rate
to 10%. As a result, a deferred tax liability has been recorded for the future tax expected to be incurred from undistributed
reserves held within the Group which will be taxed under the new legislation imposed and were as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Al Mokhtabar Company for Medical Labs
151,583
100,361
Alborg Laboratory Company
92,800
69,979
Integrated Medical Analysis Company
93,540
65,983
Al Makhbariyoun Al Arab Company
32,648
39,218
370,571
275,541
Unrecognized deferred tax assets
The following items make up unrecognised deferred tax assets. The local tax law does not permit deductions for provisions
against income tax until the provision becomes realised. No deferred tax asset has been recognised on tax losses for both
Echo-Scan Nigeria and Wayak Egypt due to the uncertainty of the available future taxable profit, which the Group can use
the benefits therefrom.
2025
2024
Gross Amount Tax Effect Gross Amount Tax Effect
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Impairment of trade receivables (Note 17)
241,426
54,321
197,914
44,531
Impairment of other receivables (Note 17)
10,559
2,376
10,559
2,376
Provision for legal claims (Note 22)
10,459
2,353
9,759
2,196
Tax losses
*
1,970,077
491,313
1,419,590
358,081
2,232,521
550,363
1,637,822
407,184
Unrecognized deferred tax asset
550,363
407,184
There is no expiry date for the Unrecognized deferred tax assets.
* The company has carried forward tax losses on which no deferred tax asset is recognised as follows:
2025
2024
Gross Amount Tax Effect Gross Amount Tax Effect
Company
Country
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Integrated Diagnostics Holdings plc
Jersey
1,096,118
274,029
942,357
235,590
Dynasty Group Holdings Limited
England and
322,222
80,556
10,425
2,606
Wales
WAYAK Pharma
Egypt
9,369
2,108
19,908
4,479
Medical Genetic Center
Egypt
17,350
3,904
17,325
3,898
Golden Care for Medical Services
Egypt
8,610
1,937
8,254
1,857
Medical health care
Saudi Arabia
261,435
52,287
167,451
33,490
Echo-Scan
Nigeria
254,973
76,492
253,870
76,161
1,970,077
491,313
1,419,590
358,081
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-16": { "value": "11. Earnings per share (EPS) Basic EPS is calculated by dividing the profit for the year attributable to ordinary equity holders of the parent by the weight- ed average number of ordinary shares outstanding during the year. There are no dilutive effects from ordinary share and no adjustment required to weighted-average numbers of ordinary shares. The following table reflects the income and share data used in the basic and diluted EPS computation:
2025 2024
EGP\u2019000 EGP\u2019000
Profit attributable to ordinary equity holders of the parent for basic earnings
1,262,207
1,077,434
EGP\u2019000
Weighted average number of ordinary shares for basic and dilutive EPS\u2019000
581,326
593,622
Basic and diluted earnings per share EGP
2.17
1.82
Earnings per diluted share are calculated by adjusting the weighted average number of shares by the effects resulting from all the ordinary potential shares that causes this dilution. The Company has no potentially dilutive shares as of the 31 December 2025 and 31 December 2024, therefore; the earnings per diluted share are equivalent to basic earnings per share. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-17": { "value": "12. Property, plant and equipment
Building &
Medical, Leasehold
& electric Leasehold Fixtures, fittings improvements in Payment on
Land & Buildings equipment improvements & vehicles construction account Total
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Cost
At 1 January 2024
460,869
1,254,894
644,956
155,168
38,227
10,882
2,564,996
Additions
3,284
125,227
57,012
14,684
9,007
-
209,214
Disposals
-
(10,365)
(3,063)
(2,468)
-
(3,747)
(19,643)
Exchange differences
28,784
144,968
129,583
47,852
5,371
-
356,558
Transfers
-
-
30,972
-
(30,972)
-
-
At 31 December 2024
492,937
1,514,724
859,460
215,236
21,633
7,135
3,111,125
Additions
15,764
298,037
71,592
9,821
40,686
254
436,154
Additions resulted from
acquisition*
243,404
186,516
-
10,200
-
-
440,120
Disposals
-
(13,437)
(394)
(3,354)
-
-
(17,185)
Exchange differences
(4,579)
(35,868)
(21,803)
(7,831)
89
-
(69,992)
Transfers
-
-
13,302
-
(13,302)
-
-
At 31 December 2025
747,526
1,949,972
922,157
224,072
49,106
7,389
3,900,222
Accumulated Depreciation and impairment
At 1 January 2024
69,311
655,649
353,808
71,503
-
-
1,150,271
Depreciation charge for
the year
8,561
161,722
108,912
20,854
-
-
300,049
Disposals
-
(6,030)
(544)
(1,257)
-
-
(7,831)
Exchange differences
2,999
88,985
60,291
26,714
-
-
178,989
At 31 December 2024
80,871
900,326
522,467
117,814
-
-
1,621,478
Depreciation charge for
the year
11,263
188,834
120,596
21,994
-
-
342,687
Disposals
-
(7,742)
(353)
(2,787)
-
-
(10,882)
Exchange differences
(605)
(28,149)
(12,127)
(5,152)
-
-
(46,033)
At 31 December 2025
91,529
1,053,269
630,583
131,869
-
-
1,907,250
Net book value
At 31-12-2025
655,997
896,703
291,574
92,203
49,106
7,389
1,992,972
At 31-12-2024
412,066
614,398
336,993
97,422
21,633
7,135
1,489,647
*Refer to Note 3 (a) \u2013 Business Combinations.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-530": { "value": "
13. Intangible assets and goodwill
Goodwill Brand Name Software Total
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Cost
At 1 January 2024
1,304,967
403,461
99,358
1,807,786
Additions
-
-
15,383
15,383
Effect of movements in exchange rates
58,310
25,648
13,969
97,927
At 31 December 2024
1,363,277
429,109
128,710
1,921,096
Additions
-
-
84,887
84,887
Effect of movements in exchange rates
(9,482)
(4,100)
(2,228)
(15,810)
At 31 December 2025
1,353,795
425,009
211,369
1,990,173
Amortisation and impairment
At 1 January 2024
17,718
392
79,493
97,603
Amortisation
-
-
9,094
9,094
Effect of movements in exchange rates
(476)
(25)
8,833
8,332
At 31 December 2024
17,242
367
97,420
115,029
Amortisation
-
-
24,525
24,525
Effect of movements in exchange rates
(149)
(24)
(1,729)
(1,902)
At 31 December 2025
17,093
343
120,216
137,652
Net book value
At 31 December 2025
1,336,702
424,666
91,153
1,852,521
At 31 December 2024
1,346,035
428,742
31,290
1,806,067
14. Goodwill and intangible assets with indefinite lives (note 4-h)
Goodwill acquired through business combinations and intangible assets with indefinite lives are allocated to the Group\u2019s
CGUs as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Al Makhbariyoun Al Arab (\u201cBiolab\u201d)
Goodwill
140,325
149,658
Brand name
61,281
65,357
201,606
215,015
Alborg Laboratory Company (\u201cAl-Borg\u201d)
Goodwill
497,275
497,275
Brand name
142,066
142,066
639,341
639,341
Al Mokhtabar Company for Medical Labs (\u201cAl-Mokhtabar\u201d)
Goodwill
699,102
699,102
Brand name
221,319
221,319
920,421
920,421
Balance at 31 December
1,761,368
1,774,777
Assumptions used in value in use calculations and sensitivity to changes in assumptions.
IDH internally prepared an impairment assessment of the Group\u2019s CGUs. The assessment was carried out based on busi-
ness plans provided by IDH.
These plans have been prepared based on criteria set out below:
2025
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2026-2030
8%
5%
6%
Average annual price per test growth rate from 2026-2030
1%
9%
12%
Annual revenue growth rate from 2026-2030
9%
15%
18%
Average gross margin from 2026-2030
47%
47%
42%
Terminal value growth rate from 1 January 2030
3%
5%
5%
Discount rate
18%
23%
24%
2024
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2025-2029
4%
5%
1%
Average annual price per test growth rate from 2025-2029
1%
9%
8%
Annual revenue growth rate from 2025-2029
5%
12%
10%
Average gross margin from 2025-2029
39%
42%
35%
Terminal value growth rate from 1 January 2029
3%
5%
5%
Discount rate
14%
24%
24%
The above assumptions are based on historical performance, macroeconomic conditions and forecasted performance for
each CGU.
Management have compared the recoverable amount of CGUs to the carrying value of CGUs. The recoverable amount is the
higher of value in use and fair value less costs of disposal. In the exercise performed and the assumptions noted above the
value in use was noted to be higher than the fair value less costs of disposal.
During 2025, management has conducted a business plan projection with the assumptions above used to calculate the net
present value of future cashflows to determine recoverable amount. The projected cash flows from 2026- 2030 have been
based on detailed forecasts prepared by management for each CGU and a terminal value thereafter. Management have
used experience and historical trends achieved to determine the key growth rate and margin assumptions set out above.
The terminal value growth rate applied is not considered to exceed the average growth rate for the industry and geographic
locations of the CGUs.
This recoverable amount is then compared to the carrying value of the asset as recorded in the books and records of IDH
plc. The WACC has been used considering the risks of each CGU. These risks include country risk, currency risk as well as
the beta factor relating to the CGU and how it performs relative to the market.
The headroom between carrying value and recoverable amount is as follows:
Recoverable amount CGU carrying value Headroom
EGP\u2019000 EGP\u2019000 EGP\u2019000
Almokhtabar
7,825,136
2,040,952
5,784,184
Alborg
4,407,098
2,100,623
2,306,475
Al Makhbariyoun Al Arab
1,921,336
893,683
1,027,653
Echo-Scan, and our other businesses are loss making but carry no goodwill or intangible assets, and thus where there are
indicators of impairment risk this would relate to the specific recoverability of their net assets, which is largely Property
Plant and Equipment in nature. Management have assessed these and consider either the values in question to not be sig-
nificant, or that the carrying values are supported based on realisable value or forecast future profits and cashflow.
As a sensitivity analysis, management has also considered multiple Scenario to reflect additional risk. This did not result in
an impairment under any of the CGUs that had a recoverable amount based on value in use as the following:
CGU carrying
Recoverable value Headroom
Scenario amount EGP\u2019000 EGP\u2019000
Almokhtabar - impact of increasing the discount rate by 5%
6,087,893
2,040,952
4,046,941
Almokhtabar - impact of reducing the cash flow by reducing both the prices
7,090,524
2,040,952
5,049,572
and the volume by 2%
Almokhtabar - impact of reducing the cash flow by reducing both the prices
5,420,855
2,040,952
3,379,903
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Alborg - impact of increasing the discount rate by 5%
3,470,587
2,100,623
1,369,964
Alborg - impact of reducing the cash flow by reducing both the prices
3,748,382
2,100,623
1,647,759
and the volume by 2%
Alborg - impact of reducing the cash flow by reducing both the prices
2,922,094
2,100,623
821,471
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Al Makhbariyoun Al Arab - impact of increasing the discount rate by 5%
1,400,742
893,683
507,059
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices and Reducing the volume by 2%
1,420,366
893,683
526,683
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices, Reducing the volume by 2%, increasing the discount rate by 5% and de-
creasing the terminal value growth by 1%
1,018,738
893,683
125,055
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-570": { "value": "13. Intangible assets and goodwill
Goodwill Brand Name Software Total
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Cost
At 1 January 2024
1,304,967
403,461
99,358
1,807,786
Additions
-
-
15,383
15,383
Effect of movements in exchange rates
58,310
25,648
13,969
97,927
At 31 December 2024
1,363,277
429,109
128,710
1,921,096
Additions
-
-
84,887
84,887
Effect of movements in exchange rates
(9,482)
(4,100)
(2,228)
(15,810)
At 31 December 2025
1,353,795
425,009
211,369
1,990,173
Amortisation and impairment
At 1 January 2024
17,718
392
79,493
97,603
Amortisation
-
-
9,094
9,094
Effect of movements in exchange rates
(476)
(25)
8,833
8,332
At 31 December 2024
17,242
367
97,420
115,029
Amortisation
-
-
24,525
24,525
Effect of movements in exchange rates
(149)
(24)
(1,729)
(1,902)
At 31 December 2025
17,093
343
120,216
137,652
Net book value
At 31 December 2025
1,336,702
424,666
91,153
1,852,521
At 31 December 2024
1,346,035
428,742
31,290
1,806,067
14. Goodwill and intangible assets with indefinite lives (note 4-h) Goodwill acquired through business combinations and intangible assets with indefinite lives are allocated to the Group\u2019s CGUs as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Al Makhbariyoun Al Arab (\u201cBiolab\u201d)
Goodwill
140,325
149,658
Brand name
61,281
65,357
201,606
215,015
Alborg Laboratory Company (\u201cAl-Borg\u201d)
Goodwill
497,275
497,275
Brand name
142,066
142,066
639,341
639,341
Al Mokhtabar Company for Medical Labs (\u201cAl-Mokhtabar\u201d)
Goodwill
699,102
699,102
Brand name
221,319
221,319
920,421
920,421
Balance at 31 December
1,761,368
1,774,777
Assumptions used in value in use calculations and sensitivity to changes in assumptions. IDH internally prepared an impairment assessment of the Group\u2019s CGUs. The assessment was carried out based on busi- ness plans provided by IDH. These plans have been prepared based on criteria set out below:
2025
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2026-2030
8%
5%
6%
Average annual price per test growth rate from 2026-2030
1%
9%
12%
Annual revenue growth rate from 2026-2030
9%
15%
18%
Average gross margin from 2026-2030
47%
47%
42%
Terminal value growth rate from 1 January 2030
3%
5%
5%
Discount rate
18%
23%
24%
2024
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2025-2029
4%
5%
1%
Average annual price per test growth rate from 2025-2029
1%
9%
8%
Annual revenue growth rate from 2025-2029
5%
12%
10%
Average gross margin from 2025-2029
39%
42%
35%
Terminal value growth rate from 1 January 2029
3%
5%
5%
Discount rate
14%
24%
24%
The above assumptions are based on historical performance, macroeconomic conditions and forecasted performance for each CGU. Management have compared the recoverable amount of CGUs to the carrying value of CGUs. The recoverable amount is the higher of value in use and fair value less costs of disposal. In the exercise performed and the assumptions noted above the value in use was noted to be higher than the fair value less costs of disposal. During 2025, management has conducted a business plan projection with the assumptions above used to calculate the net present value of future cashflows to determine recoverable amount. The projected cash flows from 2026- 2030 have been based on detailed forecasts prepared by management for each CGU and a terminal value thereafter. Management have used experience and historical trends achieved to determine the key growth rate and margin assumptions set out above. The terminal value growth rate applied is not considered to exceed the average growth rate for the industry and geographic locations of the CGUs. This recoverable amount is then compared to the carrying value of the asset as recorded in the books and records of IDH plc. The WACC has been used considering the risks of each CGU. These risks include country risk, currency risk as well as the beta factor relating to the CGU and how it performs relative to the market. The headroom between carrying value and recoverable amount is as follows:
Recoverable amount CGU carrying value Headroom
EGP\u2019000 EGP\u2019000 EGP\u2019000
Almokhtabar
7,825,136
2,040,952
5,784,184
Alborg
4,407,098
2,100,623
2,306,475
Al Makhbariyoun Al Arab
1,921,336
893,683
1,027,653
Echo-Scan, and our other businesses are loss making but carry no goodwill or intangible assets, and thus where there are indicators of impairment risk this would relate to the specific recoverability of their net assets, which is largely Property Plant and Equipment in nature. Management have assessed these and consider either the values in question to not be sig- nificant, or that the carrying values are supported based on realisable value or forecast future profits and cashflow. As a sensitivity analysis, management has also considered multiple Scenario to reflect additional risk. This did not result in an impairment under any of the CGUs that had a recoverable amount based on value in use as the following:
CGU carrying
Recoverable value Headroom
Scenario amount EGP\u2019000 EGP\u2019000
Almokhtabar - impact of increasing the discount rate by 5%
6,087,893
2,040,952
4,046,941
Almokhtabar - impact of reducing the cash flow by reducing both the prices
7,090,524
2,040,952
5,049,572
and the volume by 2%
Almokhtabar - impact of reducing the cash flow by reducing both the prices
5,420,855
2,040,952
3,379,903
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Alborg - impact of increasing the discount rate by 5%
3,470,587
2,100,623
1,369,964
Alborg - impact of reducing the cash flow by reducing both the prices
3,748,382
2,100,623
1,647,759
and the volume by 2%
Alborg - impact of reducing the cash flow by reducing both the prices
2,922,094
2,100,623
821,471
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Al Makhbariyoun Al Arab - impact of increasing the discount rate by 5%
1,400,742
893,683
507,059
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices and Reducing the volume by 2%
1,420,366
893,683
526,683
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices, Reducing the volume by 2%, increasing the discount rate by 5% and de-
creasing the terminal value growth by 1%
1,018,738
893,683
125,055
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-18": { "value": "13. Intangible assets and goodwill
Goodwill Brand Name Software Total
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
Cost
At 1 January 2024
1,304,967
403,461
99,358
1,807,786
Additions
-
-
15,383
15,383
Effect of movements in exchange rates
58,310
25,648
13,969
97,927
At 31 December 2024
1,363,277
429,109
128,710
1,921,096
Additions
-
-
84,887
84,887
Effect of movements in exchange rates
(9,482)
(4,100)
(2,228)
(15,810)
At 31 December 2025
1,353,795
425,009
211,369
1,990,173
Amortisation and impairment
At 1 January 2024
17,718
392
79,493
97,603
Amortisation
-
-
9,094
9,094
Effect of movements in exchange rates
(476)
(25)
8,833
8,332
At 31 December 2024
17,242
367
97,420
115,029
Amortisation
-
-
24,525
24,525
Effect of movements in exchange rates
(149)
(24)
(1,729)
(1,902)
At 31 December 2025
17,093
343
120,216
137,652
Net book value
At 31 December 2025
1,336,702
424,666
91,153
1,852,521
At 31 December 2024
1,346,035
428,742
31,290
1,806,067
14. Goodwill and intangible assets with indefinite lives (note 4-h) Goodwill acquired through business combinations and intangible assets with indefinite lives are allocated to the Group\u2019s CGUs as follows:
2025 2024
EGP\u2019000 EGP\u2019000
Al Makhbariyoun Al Arab (\u201cBiolab\u201d)
Goodwill
140,325
149,658
Brand name
61,281
65,357
201,606
215,015
Alborg Laboratory Company (\u201cAl-Borg\u201d)
Goodwill
497,275
497,275
Brand name
142,066
142,066
639,341
639,341
Al Mokhtabar Company for Medical Labs (\u201cAl-Mokhtabar\u201d)
Goodwill
699,102
699,102
Brand name
221,319
221,319
920,421
920,421
Balance at 31 December
1,761,368
1,774,777
Assumptions used in value in use calculations and sensitivity to changes in assumptions. IDH internally prepared an impairment assessment of the Group\u2019s CGUs. The assessment was carried out based on busi- ness plans provided by IDH. These plans have been prepared based on criteria set out below:
2025
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2026-2030
8%
5%
6%
Average annual price per test growth rate from 2026-2030
1%
9%
12%
Annual revenue growth rate from 2026-2030
9%
15%
18%
Average gross margin from 2026-2030
47%
47%
42%
Terminal value growth rate from 1 January 2030
3%
5%
5%
Discount rate
18%
23%
24%
2024
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2025-2029
4%
5%
1%
Average annual price per test growth rate from 2025-2029
1%
9%
8%
Annual revenue growth rate from 2025-2029
5%
12%
10%
Average gross margin from 2025-2029
39%
42%
35%
Terminal value growth rate from 1 January 2029
3%
5%
5%
Discount rate
14%
24%
24%
The above assumptions are based on historical performance, macroeconomic conditions and forecasted performance for each CGU. Management have compared the recoverable amount of CGUs to the carrying value of CGUs. The recoverable amount is the higher of value in use and fair value less costs of disposal. In the exercise performed and the assumptions noted above the value in use was noted to be higher than the fair value less costs of disposal. During 2025, management has conducted a business plan projection with the assumptions above used to calculate the net present value of future cashflows to determine recoverable amount. The projected cash flows from 2026- 2030 have been based on detailed forecasts prepared by management for each CGU and a terminal value thereafter. Management have used experience and historical trends achieved to determine the key growth rate and margin assumptions set out above. The terminal value growth rate applied is not considered to exceed the average growth rate for the industry and geographic locations of the CGUs. This recoverable amount is then compared to the carrying value of the asset as recorded in the books and records of IDH plc. The WACC has been used considering the risks of each CGU. These risks include country risk, currency risk as well as the beta factor relating to the CGU and how it performs relative to the market. The headroom between carrying value and recoverable amount is as follows:
Recoverable amount CGU carrying value Headroom
EGP\u2019000 EGP\u2019000 EGP\u2019000
Almokhtabar
7,825,136
2,040,952
5,784,184
Alborg
4,407,098
2,100,623
2,306,475
Al Makhbariyoun Al Arab
1,921,336
893,683
1,027,653
Echo-Scan, and our other businesses are loss making but carry no goodwill or intangible assets, and thus where there are indicators of impairment risk this would relate to the specific recoverability of their net assets, which is largely Property Plant and Equipment in nature. Management have assessed these and consider either the values in question to not be sig- nificant, or that the carrying values are supported based on realisable value or forecast future profits and cashflow. As a sensitivity analysis, management has also considered multiple Scenario to reflect additional risk. This did not result in an impairment under any of the CGUs that had a recoverable amount based on value in use as the following:
CGU carrying
Recoverable value Headroom
Scenario amount EGP\u2019000 EGP\u2019000
Almokhtabar - impact of increasing the discount rate by 5%
6,087,893
2,040,952
4,046,941
Almokhtabar - impact of reducing the cash flow by reducing both the prices
7,090,524
2,040,952
5,049,572
and the volume by 2%
Almokhtabar - impact of reducing the cash flow by reducing both the prices
5,420,855
2,040,952
3,379,903
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Alborg - impact of increasing the discount rate by 5%
3,470,587
2,100,623
1,369,964
Alborg - impact of reducing the cash flow by reducing both the prices
3,748,382
2,100,623
1,647,759
and the volume by 2%
Alborg - impact of reducing the cash flow by reducing both the prices
2,922,094
2,100,623
821,471
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Al Makhbariyoun Al Arab - impact of increasing the discount rate by 5%
1,400,742
893,683
507,059
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices and Reducing the volume by 2%
1,420,366
893,683
526,683
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices, Reducing the volume by 2%, increasing the discount rate by 5% and de-
creasing the terminal value growth by 1%
1,018,738
893,683
125,055
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-579": { "value": "Assumptions used in value in use calculations and sensitivity to changes in assumptions. IDH internally prepared an impairment assessment of the Group\u2019s CGUs. The assessment was carried out based on busi- ness plans provided by IDH. These plans have been prepared based on criteria set out below:
2025
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2026-2030
8%
5%
6%
Average annual price per test growth rate from 2026-2030
1%
9%
12%
Annual revenue growth rate from 2026-2030
9%
15%
18%
Average gross margin from 2026-2030
47%
47%
42%
Terminal value growth rate from 1 January 2030
3%
5%
5%
Discount rate
18%
23%
24%
2024
Bio Lab
Al-Mokhtabar
Al-Borg
Average annual patient growth rate from 2025-2029
4%
5%
1%
Average annual price per test growth rate from 2025-2029
1%
9%
8%
Annual revenue growth rate from 2025-2029
5%
12%
10%
Average gross margin from 2025-2029
39%
42%
35%
Terminal value growth rate from 1 January 2029
3%
5%
5%
Discount rate
14%
24%
24%
The above assumptions are based on historical performance, macroeconomic conditions and forecasted performance for each CGU. Management have compared the recoverable amount of CGUs to the carrying value of CGUs. The recoverable amount is the higher of value in use and fair value less costs of disposal. In the exercise performed and the assumptions noted above the value in use was noted to be higher than the fair value less costs of disposal. During 2025, management has conducted a business plan projection with the assumptions above used to calculate the net present value of future cashflows to determine recoverable amount. The projected cash flows from 2026- 2030 have been based on detailed forecasts prepared by management for each CGU and a terminal value thereafter. Management have used experience and historical trends achieved to determine the key growth rate and margin assumptions set out above. The terminal value growth rate applied is not considered to exceed the average growth rate for the industry and geographic locations of the CGUs. This recoverable amount is then compared to the carrying value of the asset as recorded in the books and records of IDH plc. The WACC has been used considering the risks of each CGU. These risks include country risk, currency risk as well as the beta factor relating to the CGU and how it performs relative to the market. The headroom between carrying value and recoverable amount is as follows:
Recoverable amount CGU carrying value Headroom
EGP\u2019000 EGP\u2019000 EGP\u2019000
Almokhtabar
7,825,136
2,040,952
5,784,184
Alborg
4,407,098
2,100,623
2,306,475
Al Makhbariyoun Al Arab
1,921,336
893,683
1,027,653
Echo-Scan, and our other businesses are loss making but carry no goodwill or intangible assets, and thus where there are indicators of impairment risk this would relate to the specific recoverability of their net assets, which is largely Property Plant and Equipment in nature. Management have assessed these and consider either the values in question to not be sig- nificant, or that the carrying values are supported based on realisable value or forecast future profits and cashflow. As a sensitivity analysis, management has also considered multiple Scenario to reflect additional risk. This did not result in an impairment under any of the CGUs that had a recoverable amount based on value in use as the following:
CGU carrying
Recoverable value Headroom
Scenario amount EGP\u2019000 EGP\u2019000
Almokhtabar - impact of increasing the discount rate by 5%
6,087,893
2,040,952
4,046,941
Almokhtabar - impact of reducing the cash flow by reducing both the prices
7,090,524
2,040,952
5,049,572
and the volume by 2%
Almokhtabar - impact of reducing the cash flow by reducing both the prices
5,420,855
2,040,952
3,379,903
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Alborg - impact of increasing the discount rate by 5%
3,470,587
2,100,623
1,369,964
Alborg - impact of reducing the cash flow by reducing both the prices
3,748,382
2,100,623
1,647,759
and the volume by 2%
Alborg - impact of reducing the cash flow by reducing both the prices
2,922,094
2,100,623
821,471
and the volume by 2%, increasing the discount rate by 5% and decreasing the
terminal value growth by 1%
Al Makhbariyoun Al Arab - impact of increasing the discount rate by 5%
1,400,742
893,683
507,059
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices and Reducing the volume by 2%
1,420,366
893,683
526,683
Al Makhbariyoun Al Arab - impact of reducing the cash flow by stabilizing the
prices, Reducing the volume by 2%, increasing the discount rate by 5% and de-
creasing the terminal value growth by 1%
1,018,738
893,683
125,055
As at 31 December 2025, the expected credit loss related to trade and other receivables was EGP 251,988k (2024: EGP
208,476k). Below show the movements in the provision for impairment of trade and other receivables:
2025 2024
EGP\u2019000 EGP\u2019000
At 1 January
208,476
191,580
Charge for the year
45,108
48,312
Utilised
-
(41,567)
Exchange differences
(1,596)
10,151
At 31 December
251,988
208,476
The Group allocates each exposure to a credit risk grade based on data that is determined to be predictive of the risk of loss
(historical customer\u2019s collection, Customers\u2019 contracts conditions) and applying experienced credit judgement. Credit risk
grades are defined using qualitative and quantitative factors that are indicative of the risk of default.
Expected credit loss assessment is based on the following:
1. The customer list was divided into 9 sectors,
2. Each sector was divided according to customers aging,
3. Each sector was studied according to the historical events of each sector. According to the study conducted, the expect-
ed default rate was derived from each of the aforementioned period,
4. General economic conditions.
The results of the quarterly assessment will increase/decrease the percentage allocated to each period. Balances overdue
by at least one year are fully provided for. On a quarterly basis, IDH revises its forward-looking estimates and the general
economic conditions to assess the expected credit loss.
Impairment of trade and notes receivables
The requirement for impairment of trade receivables is made through monitoring the debts aging and reviewing customer\u2019s
credit position and their ability to make payment as they fall due. An impairment is recorded against receivables for the
irrecoverable amount estimated by management. At the year end, the provision for impairment of trade receivables was
EGP 241,426k (31 December 2024: EGP 197,913k). This is lower than the amount of EGP 251,988k (31 December 2024: EGP
208,476k) as that amount also includes provision on other receivables.
A reasonable possible change of 100 basis points in the expected credit loss at the reporting date would have increased (de-
creased) profit or loss by the amount of EGP 12,379k. This analysis assumes that all other variables remain constant.
The following table provides information about the exposure to expected credit loss (ECL) for trade receivables from indi-
vidual customers for the nine segments at:
Weighted average Gross carrying Loss
loss rate amount allowance
31-Dec-25 EGP\u2019000 EGP\u2019000 EGP\u2019000
Current (not past due)
3.00%
478,953
(14,370)
1\u201330 days past due
9.00%
193,642
(17,420)
31\u201360 days past due
5.38%
133,930
(7,206)
61\u201390 days past due
8.54%
69,381
(5,924)
91\u2013120 days past due
12.99%
49,407
(6,417)
121\u2013150 days past due
11.90%
32,420
(3,858)
More than 150 days past due
66.47%
280,178
(186,231)
Weighted average Gross carrying Loss
loss rate amount allowance
31-Dec-24 EGP\u2019000 EGP\u2019000 EGP\u2019000
Current (not past due)
3.70%
326,272
(12,079)
1\u201330 days past due
4.59%
148,696
(6,822)
31\u201360 days past due
5.18%
135,133
(6,999)
61\u201390 days past due
8.89%
88,708
(7,885)
91\u2013120 days past due
15.84%
48,706
(7,714)
121\u2013150 days past due
15.77%
29,520
(4,654)
More than 150 days past due
67.46%
224,959
(151,760)
As at 31 December, the ageing analysis of trade receivables is as follows:
EGP\u2019000
EGP\u2019000
EGP\u2019000
EGP\u2019000
EGP\u2019000
Total
< 30 days
30-60 days
61-90 days
> 90 days
2025
996,485
640,805
126,724
63,457
165,499
2024
804,081
456,067
128,134
80,823
139,057
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-531": { "value": "
15. Financial asset at fair value through profit and loss
2025 2024
EGP\u2019000 EGP\u2019000
Current equity investments
35,285
36,158
Balance at 31 December
35,285
36,158
* On August 17, 2017, Al Makhbariyoun Al Arab (seller) has signed IT purchase Agreement with JSC Mega Lab (Buyer) to transfer and install the Laboratory
Information Management System (LIMS) for a purchase price amounted to USD 400,000, which will be in the form of 10% equity stake in JSC Mega Lab.
In case the valuation of the project is less or more than USD 4,000,000, the seller stake will be adjusted accordingly, in a way that the seller equity stake shall
not fall below 5% of JSC Mega Lab.
\u2022 Ownership percentage in JSC Mega Lab at the transaction date on April 8, 2019, and as of December 31, 2025, was
8.25%.
\u2022 On April 8, 2019, Al Mokhabariyoun Al Arab (Biolab) signed a Shareholder Agreement with JSC Mega Lab and JSC Geor-
gia Healthcare Group (CHG), which meant that BioLab had a put option, exercisable within 12 months immediately
after the expiration of five (5) year period from the signing date. This put option allowed BioLab\u2019s stake to be bought out
by CHG at a price of the equity value of BioLab Shares/total stake (being USD 400,000) plus 15% annual IRR (including
preceding 5 Financial years). This option was not subsequently exercised, and therefore lapsed on April 8 2025. From
this date, the agreement stated that CHG have a call option to purchase Biolab\u2019s shares at a price equivalent to the equity
value of Biolab\u2019s stake (being USD 400,000) plus the higher of 20% annual IRR or 6X EV/EBITDA (of the financial year
immediately preceding the call option exercise date).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-19": { "value": "16. Inventories
2025 2024
EGP\u2019000 EGP\u2019000
Chemicals and operating supplies
424,428
317,562
424,428
317,562
During 2025, EGP 1,434,499k (2024: EGP 1,204,351k) was recognised as an expense for inventories, this was recognised in cost of sales. The major balance of the raw material is represented in the Kits, slow-moving items of those Kits are immateri- al. It is noted that days inventory outstanding (based on the average of opening and closing inventory) stands as 94 days at 31 Dec 2025(2024: 105 days).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-20": { "value": "17. Trade and other receivables
2025 2024
EGP\u2019000 EGP\u2019000
Trade receivables \u2013 net
996,485
804,081
Prepayments
121,558
80,297
Due from related parties note (27)
5,968
5,543
Other receivables
258,697
108,652
Accrued revenue
19,593
12,032
1,402,301
1,010,605
As at 31 December 2025, the expected credit loss related to trade and other receivables was EGP 251,988k (2024: EGP 208,476k). Below show the movements in the provision for impairment of trade and other receivables:
2025 2024
EGP\u2019000 EGP\u2019000
At 1 January
208,476
191,580
Charge for the year
45,108
48,312
Utilised
-
(41,567)
Exchange differences
(1,596)
10,151
At 31 December
251,988
208,476
The Group allocates each exposure to a credit risk grade based on data that is determined to be predictive of the risk of loss (historical customer\u2019s collection, Customers\u2019 contracts conditions) and applying experienced credit judgement. Credit risk grades are defined using qualitative and quantitative factors that are indicative of the risk of default. Expected credit loss assessment is based on the following: 1. The customer list was divided into 9 sectors, 2. Each sector was divided according to customers aging, 3. Each sector was studied according to the historical events of each sector. According to the study conducted, the expect- ed default rate was derived from each of the aforementioned period, 4. General economic conditions. The results of the quarterly assessment will increase/decrease the percentage allocated to each period. Balances overdue by at least one year are fully provided for. On a quarterly basis, IDH revises its forward-looking estimates and the general economic conditions to assess the expected credit loss. Impairment of trade and notes receivables The requirement for impairment of trade receivables is made through monitoring the debts aging and reviewing customer\u2019s credit position and their ability to make payment as they fall due. An impairment is recorded against receivables for the irrecoverable amount estimated by management. At the year end, the provision for impairment of trade receivables was EGP 241,426k (31 December 2024: EGP 197,913k). This is lower than the amount of EGP 251,988k (31 December 2024: EGP 208,476k) as that amount also includes provision on other receivables. A reasonable possible change of 100 basis points in the expected credit loss at the reporting date would have increased (de- creased) profit or loss by the amount of EGP 12,379k. This analysis assumes that all other variables remain constant. The following table provides information about the exposure to expected credit loss (ECL) for trade receivables from indi- vidual customers for the nine segments at:
Weighted average Gross carrying Loss
loss rate amount allowance
31-Dec-25 EGP\u2019000 EGP\u2019000 EGP\u2019000
Current (not past due)
3.00%
478,953
(14,370)
1\u201330 days past due
9.00%
193,642
(17,420)
31\u201360 days past due
5.38%
133,930
(7,206)
61\u201390 days past due
8.54%
69,381
(5,924)
91\u2013120 days past due
12.99%
49,407
(6,417)
121\u2013150 days past due
11.90%
32,420
(3,858)
More than 150 days past due
66.47%
280,178
(186,231)
Weighted average Gross carrying Loss
loss rate amount allowance
31-Dec-24 EGP\u2019000 EGP\u2019000 EGP\u2019000
Current (not past due)
3.70%
326,272
(12,079)
1\u201330 days past due
4.59%
148,696
(6,822)
31\u201360 days past due
5.18%
135,133
(6,999)
61\u201390 days past due
8.89%
88,708
(7,885)
91\u2013120 days past due
15.84%
48,706
(7,714)
121\u2013150 days past due
15.77%
29,520
(4,654)
More than 150 days past due
67.46%
224,959
(151,760)
As at 31 December, the ageing analysis of trade receivables is as follows:
EGP\u2019000
EGP\u2019000
EGP\u2019000
EGP\u2019000
EGP\u2019000
Total
< 30 days
30-60 days
61-90 days
> 90 days
2025
996,485
640,805
126,724
63,457
165,499
2024
804,081
456,067
128,134
80,823
139,057
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-532": { "value": "As at 31 December 2025, the expected credit loss related to trade and other receivables was EGP 251,988k (2024: EGP 208,476k). Below show the movements in the provision for impairment of trade and other receivables:
2025 2024
EGP\u2019000 EGP\u2019000
At 1 January
208,476
191,580
Charge for the year
45,108
48,312
Utilised
-
(41,567)
Exchange differences
(1,596)
10,151
At 31 December
251,988
208,476
The Group allocates each exposure to a credit risk grade based on data that is determined to be predictive of the risk of loss (historical customer\u2019s collection, Customers\u2019 contracts conditions) and applying experienced credit judgement. Credit risk grades are defined using qualitative and quantitative factors that are indicative of the risk of default. Expected credit loss assessment is based on the following: 1. The customer list was divided into 9 sectors, 2. Each sector was divided according to customers aging, 3. Each sector was studied according to the historical events of each sector. According to the study conducted, the expect- ed default rate was derived from each of the aforementioned period, 4. General economic conditions. The results of the quarterly assessment will increase/decrease the percentage allocated to each period. Balances overdue by at least one year are fully provided for. On a quarterly basis, IDH revises its forward-looking estimates and the general economic conditions to assess the expected credit loss. Impairment of trade and notes receivables The requirement for impairment of trade receivables is made through monitoring the debts aging and reviewing customer\u2019s credit position and their ability to make payment as they fall due. An impairment is recorded against receivables for the irrecoverable amount estimated by management. At the year end, the provision for impairment of trade receivables was EGP 241,426k (31 December 2024: EGP 197,913k). This is lower than the amount of EGP 251,988k (31 December 2024: EGP 208,476k) as that amount also includes provision on other receivables. A reasonable possible change of 100 basis points in the expected credit loss at the reporting date would have increased (de- creased) profit or loss by the amount of EGP 12,379k. This analysis assumes that all other variables remain constant. The following table provides information about the exposure to expected credit loss (ECL) for trade receivables from indi- vidual customers for the nine segments at:
Weighted average Gross carrying Loss
loss rate amount allowance
31-Dec-25 EGP\u2019000 EGP\u2019000 EGP\u2019000
Current (not past due)
3.00%
478,953
(14,370)
1\u201330 days past due
9.00%
193,642
(17,420)
31\u201360 days past due
5.38%
133,930
(7,206)
61\u201390 days past due
8.54%
69,381
(5,924)
91\u2013120 days past due
12.99%
49,407
(6,417)
121\u2013150 days past due
11.90%
32,420
(3,858)
More than 150 days past due
66.47%
280,178
(186,231)
Weighted average Gross carrying Loss
loss rate amount allowance
31-Dec-24 EGP\u2019000 EGP\u2019000 EGP\u2019000
Current (not past due)
3.70%
326,272
(12,079)
1\u201330 days past due
4.59%
148,696
(6,822)
31\u201360 days past due
5.18%
135,133
(6,999)
61\u201390 days past due
8.89%
88,708
(7,885)
91\u2013120 days past due
15.84%
48,706
(7,714)
121\u2013150 days past due
15.77%
29,520
(4,654)
More than 150 days past due
67.46%
224,959
(151,760)
As at 31 December, the ageing analysis of trade receivables is as follows:
EGP\u2019000
EGP\u2019000
EGP\u2019000
EGP\u2019000
EGP\u2019000
Total
< 30 days
30-60 days
61-90 days
> 90 days
2025
996,485
640,805
126,724
63,457
165,499
2024
804,081
456,067
128,134
80,823
139,057
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-21": { "value": "18. Cash and cash equivalents
2025 2024
EGP\u2019000 EGP\u2019000
Cash at banks and on hand
363,261
516,318
Treasury bills (less than 3 months)
39,670
14,358
Term deposits (less than 3 months)
1,267,868
657,406
1,670,799
1,188,082
Cash at banks earns interest at floating rates based on daily bank deposit rates. Short-term deposits and treasury bills are made for varying periods of between one day and three months, depending on the immediate cash requirements of the Group, and earn interest at the respective weighted average rate. Of the above Short-term deposits, EGP 1,000,000k (2024: EGP 536,850k) relates to amounts held in Egypt with a weighted average rate of 16.94% (2024: 22.65%), EGP 67,048k (2024: EGP 49,984k) relates to amounts held in Jordan with a weighted average rate of 4.65% (2024: 4.86%), EGP 24,602k (2024: EGP 70,572k) relates to amounts held in Mauritius with a weighted average rate of 4.07% (2024: 4.80%) and EGP 176,218k (2024: EGP Nil) relates to amounts held in Dubai with a weighted average rate of 3.61% (2024: Nil%). Treasury bills are de- nominated in EGP and earn interest at a weighted average rate of 26.68% (2024: 30.52%) per annum.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-533": { "value": "
20. Share capital and reserves
The Company\u2019s ordinary share capital is $145,331,568 equivalent to EGP 1,039,120,711.
All shares are authorised and fully paid and have a par value $0.25.
2025
2024
In issue at beginning of the year
581,326,272
600,000,000
Buyback of shares
-
(18,673,728)
In issue at the end of the year
581,326,272
581,326,272
On 18 September 2024, Integrated Diagnostics Holding PLC Company \u201cIDH\u201d Purchased a total of 18,673,728 treasury
shares at a total amount of EGP 374.4 million, all of these treasury shares were cancelled on 8 October 2024.
The table below shows the number of shares held by Hena Holdings Limited and Actis IDH BV as well as how many shares
are then held which are floating and not held by companies that do not have individuals on the board of the Group as of
December 31, 2025, and December 31, 2024.
Ordinary shares
Ordinary shares
31-Dec-25
Number of shares
% of contribution
Par value
Hena Holdings Limited
162,445,383
27.94%
40,611,346
Actis IDH B V
126,000,000
21.67%
31,500,000
Free floating
292,880,889
50.39%
73,220,222
581,326,272
100%
145,331,568
Other Reserves
The capital reserve was created when the Group\u2019s previous parent company, Integrated Diagnostics Holdings LLC \u2013 IDH
(Caymans) arranged its acquisition by Integrated Diagnostics Holdings PLC, a new legal parent. The balances arising repre-
sent the difference between the value of the equity structure of the previous and new parent companies.
During 2024, The capital reserve was impacted by the reduction of put option in Medical Health Development Company
(\u201cMHD\u201d) after acquiring the stake previously held by Izhoor Holding Medical Company LLC (\u201cIzhoor\u201d), therefore the put
option is no longer needed.
During 2024, The capital redemption reserve was impacted by the purchasing and cancelling of treasury stocks based on
approval by shareholders through an Extraordinary general meeting, The shares were purchased at an average price of EGP
20.05 per share for 18,673,728 shares.
Legal reserves
Legal reserve was formed based on the legal requirements of the Egyptian law governing the Egyptian subsidiaries. Ac-
cording to the Egyptian subsidiaries\u2019 article of association 5% (at least) of the annual net profit is set aside to from a legal
reserve. The transfer to legal reserve ceases once this reserve reaches 50% of the entity\u2019s issued capital. If the reserve falls
below the defined level, then the entity is required to resume forming it by setting aside 5% of the annual net profits until it
reaches 50% of the issued share capital.
Put option reserve
Through acquisitions made within the Group, put option arrangements have been entered into to purchase the remaining
equity interests in subsidiaries from the vendors at a subsequent date. At acquisition date an initial put option liability is
recognised and a corresponding entry recognised within the put option reserve. After initial recognition the accounting
policy for put options is to recognise all changes in the carrying value of the liability within put option reserve. When the
put option is exercised by the vendors the amount recognised within the reserve will be reversed.
Translation reserve
The foreign currency translation reserve is used to record exchange differences arising from the translation of the financial
statements of foreign subsidiaries.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-22": { "value": "20. Share capital and reserves The Company\u2019s ordinary share capital is $145,331,568 equivalent to EGP 1,039,120,711. All shares are authorised and fully paid and have a par value $0.25.
2025
2024
In issue at beginning of the year
581,326,272
600,000,000
Buyback of shares
-
(18,673,728)
In issue at the end of the year
581,326,272
581,326,272
On 18 September 2024, Integrated Diagnostics Holding PLC Company \u201cIDH\u201d Purchased a total of 18,673,728 treasury shares at a total amount of EGP 374.4 million, all of these treasury shares were cancelled on 8 October 2024. The table below shows the number of shares held by Hena Holdings Limited and Actis IDH BV as well as how many shares are then held which are floating and not held by companies that do not have individuals on the board of the Group as of December 31, 2025, and December 31, 2024.
Ordinary shares
Ordinary shares
31-Dec-25
Number of shares
% of contribution
Par value
Hena Holdings Limited
162,445,383
27.94%
40,611,346
Actis IDH B V
126,000,000
21.67%
31,500,000
Free floating
292,880,889
50.39%
73,220,222
581,326,272
100%
145,331,568
Other Reserves The capital reserve was created when the Group\u2019s previous parent company, Integrated Diagnostics Holdings LLC \u2013 IDH (Caymans) arranged its acquisition by Integrated Diagnostics Holdings PLC, a new legal parent. The balances arising repre- sent the difference between the value of the equity structure of the previous and new parent companies. During 2024, The capital reserve was impacted by the reduction of put option in Medical Health Development Company (\u201cMHD\u201d) after acquiring the stake previously held by Izhoor Holding Medical Company LLC (\u201cIzhoor\u201d), therefore the put option is no longer needed. During 2024, The capital redemption reserve was impacted by the purchasing and cancelling of treasury stocks based on approval by shareholders through an Extraordinary general meeting, The shares were purchased at an average price of EGP 20.05 per share for 18,673,728 shares. Legal reserves Legal reserve was formed based on the legal requirements of the Egyptian law governing the Egyptian subsidiaries. Ac- cording to the Egyptian subsidiaries\u2019 article of association 5% (at least) of the annual net profit is set aside to from a legal reserve. The transfer to legal reserve ceases once this reserve reaches 50% of the entity\u2019s issued capital. If the reserve falls below the defined level, then the entity is required to resume forming it by setting aside 5% of the annual net profits until it reaches 50% of the issued share capital. Put option reserve Through acquisitions made within the Group, put option arrangements have been entered into to purchase the remaining equity interests in subsidiaries from the vendors at a subsequent date. At acquisition date an initial put option liability is recognised and a corresponding entry recognised within the put option reserve. After initial recognition the accounting policy for put options is to recognise all changes in the carrying value of the liability within put option reserve. When the put option is exercised by the vendors the amount recognised within the reserve will be reversed. Translation reserve The foreign currency translation reserve is used to record exchange differences arising from the translation of the financial statements of foreign subsidiaries.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-571": { "value": "On 18 September 2024, Integrated Diagnostics Holding PLC Company \u201cIDH\u201d Purchased a total of 18,673,728 treasury shares at a total amount of EGP 374.4 million, all of these treasury shares were cancelled on 8 October 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-572": { "value": "Other Reserves The capital reserve was created when the Group\u2019s previous parent company, Integrated Diagnostics Holdings LLC \u2013 IDH (Caymans) arranged its acquisition by Integrated Diagnostics Holdings PLC, a new legal parent. The balances arising repre- sent the difference between the value of the equity structure of the previous and new parent companies. During 2024, The capital reserve was impacted by the reduction of put option in Medical Health Development Company (\u201cMHD\u201d) after acquiring the stake previously held by Izhoor Holding Medical Company LLC (\u201cIzhoor\u201d), therefore the put option is no longer needed. During 2024, The capital redemption reserve was impacted by the purchasing and cancelling of treasury stocks based on approval by shareholders through an Extraordinary general meeting, The shares were purchased at an average price of EGP 20.05 per share for 18,673,728 shares. Legal reserves Legal reserve was formed based on the legal requirements of the Egyptian law governing the Egyptian subsidiaries. Ac- cording to the Egyptian subsidiaries\u2019 article of association 5% (at least) of the annual net profit is set aside to from a legal reserve. The transfer to legal reserve ceases once this reserve reaches 50% of the entity\u2019s issued capital. If the reserve falls below the defined level, then the entity is required to resume forming it by setting aside 5% of the annual net profits until it reaches 50% of the issued share capital. Put option reserve Through acquisitions made within the Group, put option arrangements have been entered into to purchase the remaining equity interests in subsidiaries from the vendors at a subsequent date. At acquisition date an initial put option liability is recognised and a corresponding entry recognised within the put option reserve. After initial recognition the accounting policy for put options is to recognise all changes in the carrying value of the liability within put option reserve. When the put option is exercised by the vendors the amount recognised within the reserve will be reversed. Translation reserve The foreign currency translation reserve is used to record exchange differences arising from the translation of the financial statements of foreign subsidiaries.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-23": { "value": "21. Distributions made and proposed
2025 2024
EGP\u2019000 EGP\u2019000
Cash dividends on ordinary shares declared and paid:
US$ 0.017 per qualifying ordinary share (2024: Nil)
478,306
-
478,306
-
After the balance sheet date, the following dividends were proposed by the
directors (the dividends have not been provided for):
235,336
-
US$ 0.0085 per qualifying ordinary share (2024: Nil)
235,336
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-534": { "value": "0.017", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD/xbrli:shares" } }, "fact-535": { "value": "0.0085", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD/xbrli:shares" } }, "fact-536": { "value": "235336000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EGP" } }, "fact-24": { "value": "22. Provisions
Provision
for Egyptian
Government
Provision for Training Fund Provision for
end Of Service for employees legal claims Total
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
At 1 January 2025
2,742
10,787
9,759
23,288
Provision made during the year
1,373
-
4,878
6,251
Provision used during the year
(299)
-
(2,838)
(3,137)
Provision reversed during the year
-
(10,787)
(1,340)
(12,127)
Effect of translation currency
(224)
-
-
(224)
At 31 December 2025
3,592
-
10,459
14,051
Current
-
-
-
-
Non- Current
3,592
-
10,459
14,051
Provision
for Egyptian
Government
Provision for Training Fund Provision for
end Of Service for employees legal claims Total
EGP\u2019000 EGP\u2019000 EGP\u2019000 EGP\u2019000
At 1 January 2024
332
11,865
5,561
17,758
Provision made during the year
2,206
995
5,667
8,868
Provision used during the year
(96)
-
(871)
(967)
Provision reversed during the year
-
(2,073)
(598)
(2,671)
Effect of translation currency
300
-
-
300
At 31 December 2024
2,742
10,787
9,759
23,288
Current
-
-
-
-
Non- Current
2,742
10,787
9,759
23,288
Egyptian Government Training Fund for employees According to Article 134 of the Labor Law for Vocational Guidance and Training issued by the Egyptian government in 2003, Al-Borg, Almokhtabar and Integrated Medical Analysis Company shall comply with the requirements stipulated in this law to provide 1% of net profits each year in the training fund. During 2025 further legislation was published according to Arti- cle 2 which confirmed that the company would not be obligated to any liability relating to labour law. End Of Service As per Article 88 of the Labor Law in Saudi Arabia, in the event of the termination of an employee\u2019s service, the company is required to settle the wages owed within one week. Conversely, if the employee terminates the contract, the company is obligated to fulfil their rights within two weeks. Legal claims provision The amount comprises the gross provision in respect of legal claims brought against the Group. Management\u2019s opinion, af- ter taking appropriate legal advice, is that the outcome of these legal claims will not give rise to any significant loss beyond the amounts provided as at 31 December 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-25": { "value": "23. Trade and other payables
2025 2024
EGP\u2019000 EGP\u2019000
Trade payables
563,450
320,068
Accrued expenses
269,519
246,523
Due to related parties note (27)
35,619
28,654
Other payables
104,405
125,935
Deferred revenue
144,286
96,410
Accrued finance cost
4,244
8,661
1,121,523
826,251
Deferred income relates to loyalty points accrued by customers. During the year ended 31 December 2025, 100% (year end- ed 31 December 2024: 100%) of the opening deferred income was recognised as revenue. Management expects that 100% of the deferred income balance as at 31 December 2025 will be recognised as revenue dur- ing the next financial year. Unearned revenue in relation to contracts in place as at 31 May 2025 which will be earned in future periods is EGP 144 mil- lion (31 December 2024: EGP 96 million), with 100% expected to be recognised within one year (31 December 2024: 100%).", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-26": { "value": "24. Put option liability
2025 2024
EGP\u2019000 EGP\u2019000
Current put option - Al Makhbariyoun Al Arab
578,151
512,577
Current put option - Eagle Eye Echo-Scan
50,494
19,922
628,645
532,499
Put option - Al Makhbariyoun Al Arab The accounting policy for put options after initial recognition is to recognise all changes in the carrying value of the put liability within equity. Through the historical acquisitions of Al Makhbariyoun Al Arab the entered into separate put option arrangements to pur- chase the remaining equity interests from the vendors at a subsequent date. At acquisition a put option liability has been recognised for the net present value for the exercise price of the option. The options is calculated at seven times EBITDA of the last 12 months minus Net Debt, it\u2019s exercisable in whole from the fifth anniversary of completion of the original purchase agreement, which fell due in June 2016. The vendor has not exer- cised this right at 31 December 2025. It is important to note that the put option liability is treated as current as it could be exercised at any time by the NCI. However, based on discussions and ongoing business relationship, there is no expectation that this will happen in next 21 months. The option has no expiry date. Put option - Eagle Eye Echo-Scan IFC has the option to put its shares according to definitive agreements signed on 15 January 2018 between Dynasty group Holdings Limited and International Finance Corporation (IFC) related to the Eagle Eye Echo-Scan Limited transaction, IFC has the option to put it is shares to Dynasty group Holdings Limited in year 2024. The put option price will be calculated on the basis of the fair market value determined by an independent valuer. According to the International Private Equity and Venture Capital Valuation Guidelines, there are multiple ways to calculate the put option including Discounted Cash Flow, Multiples, Net assets. Multiple valuation was applied and EGP 50 million was calculated as the valuation as at 31 December 2025 (2024; EGP 20 m). In line with applicable accounting standards with IAS 32 the entity has recognised a liability for the present value of the exercise price of the option price.", "dimensions": { "concept": "idhc:DisclosureOfPutOptionLiabilityExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-27": { "value": "25. Borrowings
Nominal 31 Dec 25 31 Dec 24
Currency
interest rate
Maturity
EGP\u2019000 EGP\u2019000
Kuwait Finance Bank (AUB \u2013
EGP
CBE corridor rate
*
+1%
26 January 2027
40,479
67,465
Previously)
Kuwait Finance Bank (AUB \u2013
EGP
CBE corridor rate
*
+0.75%
31 May 2030
340,000
-
Previously)
**
Kuwait Finance Bank (AUB \u2013
EGP
Secured 5%
3 December 2026
22,902
17,940
Previously)
Mashreq bank
USD
Secured 5%
-
-
162,474
Bank Al Etihad
JOD
Secured 9%
September 2026
23,961
17,128
427,342
265,007
Amount held as:
Current Liability
173,849
224,528
Non-current liability
253,493
40,479
427,342
265,007
* As at 31 December 2025 corridor rate is 21.00% (2024: 28.25%). ** During the period the company signed medium-term loan amounting to EGP 400 M to finance the investment cost for radiotherapy branch acquisition, as of 31 December 2025 the company had drown down EGP 340 M from the total facility available, the loan will be fully repaid by May 2030. A) In July 2018, AL-Borg lab, one of IDH subsidiaries, was granted a medium term loan amounting to EGP 130.5m from Kuwait Finance Bank (AUB \u2013 Previously) to finance the investment cost related to the expansion into the radiology seg- ment. As at 31 December 2025, only EGP 124.9M had been drawn down from the total facility available with EGP 84.4M repaid, the loan will be fully repaid by January 2027. The loan contains the following financial covenants which if breached will mean the loan is repayable on demand: 1. The financial leverage shall not exceed 0.7 throughout the period of the loan \u201cFinancial leverage\u201d: total bank debt divided by equity 2. The debt service ratios (DSR) shall not be less than 1.35 starting 2020 \u201cDebt service ratio\u201d: cash operating profit after tax plus depreciation for the financial year less annual maintenance on machinery and equipment adding cash balance (cash and cash equivalents) divided by total financial payments. \u201cCash operating profit\u201d: Operating profit after tax, interest expense, depreciation and amortization, is calculated as follows: Net income after tax and unusual items adding Interest expense, Depreciation, Amortisation and provisions excluding tax related provisions less interest income and Investment income and gains from non-recurring items. \u201cFinancial payments\u201d: current portion of long-term debt including interest expense and fees and dividends distributions. 3. The current ratios shall not be less than 1. \u201cCurrent ratios\u201d: Current assets divided current liabilities. AL- Borg company didn\u2019t breach any covenants for MTL agreements. On June 2025 the company signed medium-term loan with Kuwait Finance Bank amounting to EGP 400 M for the acquisi- tion of Radiotherapy branch which will be repaid on 31 May 2030 The loan contains the following financial covenants which if breached will mean the loan is repayable on demand: 1- The financial leverage shall not exceed 1 throughout the period of the loan \u201cFinancial leverage\u201d: total bank debt divided by equity 2- The debt service ratios (DSR) shall not be less than 1.00 starting 2025 The Company has complied with all financial covenants. Non-compliance with these covenants may result in penalties, restrictions, or other remedies as stipulated in the agreement.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-537": { "value": "
26. Financial obligations
The Group leases property and equipment. Property leases include branches, warehouse, parking and administration
buildings. The leases typically run for average period from 5-10 years, with an option to renew the lease after that date.
Lease payments are renegotiated with renovation after the end of the lease term to reflect market rentals. For certain leases,
the Group is restricted from entering into any sub-lease arrangements. The property leases were entered into as combined
leases of land and buildings.
If the minimum annual commitment payments are met over the agreement period ownership of the equipment supplied
will legally transfer to the IDH. The finance asset and liability has been recognised at an amount equal to the fair value of
the underlying equipment. This is based on the current cost price of the equipment supplied provided by the suppliers of
the agreement. The averaged implicit interest rate of finance obligation has been estimated to be 10.3%. The equipment is
being depreciated based on units of production method as this most closely reflects the consumption of the benefits from
the equipment.
Information about the agreements for which the Group is lessee is presented below.
a) Right-of-use assets
2025 2024
EGP\u2019000 EGP\u2019000
Balance at 1 January
753,298
683,025
Addition for the year
274,484
109,710
Depreciation charge for the year
(197,913)
(173,655)
Terminated Contracts
(10,164)
(18,288)
Exchange differences
(21,826)
152,506
Balance at 31 December
797,879
753,298
b) Other Financial obligations
Future minimum financial obligation payments under leases and sales purchase contracts, together with the present value
of the net minimum lease payments are, as follows:
2025 2024
EGP\u2019000 EGP\u2019000
*Financial liability\u2013 laboratory equipment
179,840
263,892
*Lease liabilities building
1,006,054
943,195
1,185,894
1,207,087
*
The financial obligation liabilities for the laboratory equipment and building are payable as follows:
Minimum
payments Interest Principal
2025 2025 2025
EGP\u2019000 EGP\u2019000 EGP\u2019000
Less than one year
405,831
160,974
244,857
Between one and five years
1,096,393
395,180
701,213
More than 5 years
334,449
94,625
239,824
1,836,673
650,779
1,185,894
Minimum
payments Interest Principal
2024 2024 2024
EGP\u2019000 EGP\u2019000 EGP\u2019000
Less than one year
372,329
136,132
236,197
Between one and five years
1,104,329
308,544
795,785
More than 5 years
230,185
55,080
175,105
1,706,843
499,756
1,207,087
c) Amounts other financial obligations recognised in consolidated income statement
2025 2024
EGP\u2019000 EGP\u2019000
Interest on lease liabilities
132,892
112,544
Expenses related to short-term lease
8,586
7,981
During the year, there was a total cash outflow relating to leases of EGP 309,874 K (2024: EGP 255,903K)
", "dimensions": { "concept": "idhc:DisclosureOfFinancialObligationsExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-28": { "value": "26. Financial obligations The Group leases property and equipment. Property leases include branches, warehouse, parking and administration buildings. The leases typically run for average period from 5-10 years, with an option to renew the lease after that date. Lease payments are renegotiated with renovation after the end of the lease term to reflect market rentals. For certain leases, the Group is restricted from entering into any sub-lease arrangements. The property leases were entered into as combined leases of land and buildings. If the minimum annual commitment payments are met over the agreement period ownership of the equipment supplied will legally transfer to the IDH. The finance asset and liability has been recognised at an amount equal to the fair value of the underlying equipment. This is based on the current cost price of the equipment supplied provided by the suppliers of the agreement. The averaged implicit interest rate of finance obligation has been estimated to be 10.3%. The equipment is being depreciated based on units of production method as this most closely reflects the consumption of the benefits from the equipment. Information about the agreements for which the Group is lessee is presented below. a) Right-of-use assets
2025 2024
EGP\u2019000 EGP\u2019000
Balance at 1 January
753,298
683,025
Addition for the year
274,484
109,710
Depreciation charge for the year
(197,913)
(173,655)
Terminated Contracts
(10,164)
(18,288)
Exchange differences
(21,826)
152,506
Balance at 31 December
797,879
753,298
b) Other Financial obligations Future minimum financial obligation payments under leases and sales purchase contracts, together with the present value of the net minimum lease payments are, as follows:
2025 2024
EGP\u2019000 EGP\u2019000
*Financial liability\u2013 laboratory equipment
179,840
263,892
*Lease liabilities building
1,006,054
943,195
1,185,894
1,207,087
* The financial obligation liabilities for the laboratory equipment and building are payable as follows:
Minimum
payments Interest Principal
2025 2025 2025
EGP\u2019000 EGP\u2019000 EGP\u2019000
Less than one year
405,831
160,974
244,857
Between one and five years
1,096,393
395,180
701,213
More than 5 years
334,449
94,625
239,824
1,836,673
650,779
1,185,894
Minimum
payments Interest Principal
2024 2024 2024
EGP\u2019000 EGP\u2019000 EGP\u2019000
Less than one year
372,329
136,132
236,197
Between one and five years
1,104,329
308,544
795,785
More than 5 years
230,185
55,080
175,105
1,706,843
499,756
1,207,087
c) Amounts other financial obligations recognised in consolidated income statement
2025 2024
EGP\u2019000 EGP\u2019000
Interest on lease liabilities
132,892
112,544
Expenses related to short-term lease
8,586
7,981
During the year, there was a total cash outflow relating to leases of EGP 309,874 K (2024: EGP 255,903K)", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-29": { "value": "27. Related party transactions disclosures
2025
Transaction Amount due
amount of the year from / (to)
Related Party
Nature of transaction
Nature of relationship
EGP\u2019000 EGP\u2019000
ALborg Scan (S.A.E)
*
Expenses paid on behalf
Affiliate
**
-
-
International Fertility ***
**
Expenses paid on behalf
Affiliate
4
15
(IVF)
H.C Security
Provide service
Entity owned by Company\u2019s
(17)
(90)
board member
Life Health Care
Provided service
Entity owned by Company's CEO
724
1,419
Dr. Amid Abd Elnour
Put option liability
Bio. Lab C.E.O and shareholder
(65,574)
(578,151)
Current account
Bio. Lab C.E.O and shareholder
(10,491)
(30,174)
Share-based payment
Bio. Lab C.E.O and shareholder
(5,355)
(5,355)
International Finance
Put option liability
Echo-Scan shareholder
(30,573)
(50,494)
corporation (IFC)
Integrated Treatment for Rental income
Entity owned by Company\u2019s CEO
2,019
-
Kidney Diseases (S.A.E) Medical Test analysis
Medical Test analysis
Entity owned by Company\u2019s CEO
1,716
4,534
Hena Holdings Limited shareholders' dividends
shareholder
4,879
-
deferral agreement
Actis IDH Limited shareholders' dividends
shareholder
4,019
-
deferral agreement
(658,296)
2024
Transaction Amount due
amount of the year from / (to)
Related Party
Nature of transaction
Nature of relationship
EGP\u2019000 EGP\u2019000
ALborg Scan (S.A.E)
*
Expenses paid on behalf
Affiliate
**
-
-
International Fertility ***
**
Expenses paid on behalf
Affiliate
11
11
(IVF)
H.C Security
Provide service
Entity owned by Company\u2019s
20
(73)
board member
Life Health Care
Provided service
Entity owned by Company's CEO
(2,677)
695
Dr. Amid Abd Elnour
Put option liability
Bio. Lab C.E.O and shareholder
(211,194)
(512,577)
Current account
Bio. Lab C.E.O and shareholder
(19,217)
(19,683)
Share-based payment
Bio. Lab C.E.O and shareholder
(7,508)
(19,921)
International Finance
Put option liability
Echo-Scan shareholder
-
-
corporation (IFC)
Integrated Treatment for Rental income Entity owned by Company\u2019s CEO (2,582) 4,837
Kidney Diseases (S.A.E) Medical Test analysis 591
Medical Test analysis
Entity owned by Company\u2019s CEO
1,716
4,534
Hena Holdings Limited shareholders' dividends
shareholder
(1,916)
(4,879)
deferral agreement
Actis IDH Limited shareholders' dividends
shareholder
(1,579)
(4,019)
deferral agreement
(555,609)
* ALborg Scan is a company whose shareholders include Dr. Moamena Kamel (founder of IDH subsidiary Al-Mokhtabar Labs). ** International Fertility (IVF) is a company whose shareholders include Dr. Moamena Kamel (founder of IDH subsidiary Al-Mokhtabar Labs). During the year payments relating to lease obligations of Biolab were made to entities considered to be related parties due to the interest in them held by Dr Amid Abd Elnour. Payments made during 2025 were JOD 278,819 (EGP 19,256,906) and during 2024 were JOD 342,718 (EGP 21,970,728). Terms and conditions of transactions with related parties Outstanding balances at the year-end are unsecured and interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables. For the year ended 31 December 2025, the Group has not recorded any impairment of receivables relating to amounts owed by related parties (2024: nil). This assess- ment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates. IDH opts to pay approximately 1% of the net after-tax profit of the subsidiaries Al Borg and Al Mokhtabar to the Moamena Kamel Foundation for Training and Skill Development. Established in 2006 by Dr. Moamena Kamel, a Professor of Patholo- gy at Cairo University and founder of IDH subsidiary Al-Mokhtabar Labs and mother to the CEO Dr. Hend El Sherbini. The Foundation allocates this sum to organisations and groups in need of assistance. The foundation deploys an integrated pro- gram and vision for the communities it helps that include economic, social, and healthcare development initiatives. In 2025 EGP 9,500k (2024: EGP 6,003k) was paid to the foundation by the IDH group in relation to profits earned for companies Al Borg and Al Mokhtabar in the prior year. Compensation of key management personnel of the Group Key management people can be defined as the people who have the authority and responsibility for planning, directing, and controlling some of the activities of the Company, directly or indirectly. The amounts disclosed in the table are the amounts recognised as an expense during the reporting period related to key management personnel.
2025 2024
EGP\u2019000 EGP\u2019000
Short-term employee benefits
110,243
87,421
Shared based payment
5,355
-
Total compensation paid to key management personnel
115,598
87,421
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-538": { "value": "
Compensation of key management personnel of the Group
Key management people can be defined as the people who have the authority and responsibility for planning, directing,
and controlling some of the activities of the Company, directly or indirectly.
The amounts disclosed in the table are the amounts recognised as an expense during the reporting period related to key
management personnel.
2025 2024
EGP\u2019000 EGP\u2019000
Short-term employee benefits
110,243
87,421
Shared based payment
5,355
-
Total compensation paid to key management personnel
115,598
87,421
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-30": { "value": "28. Reconciliation of movements of liabilities to cash flows arising from financing
Other loans Other financial
,borrowings and accrued interest obligation
Balance at 1 January 2025
282,566
1,207,087
Proceeds from loans and borrowings
383,459
-
Repayment of borrowings
(219,817)
-
Payment of liabilities
-
(254,231)
Interest paid
(65,218)
(156,652)
Exchange differences
(1,306)
(29,886)
Total changes from financing cash flows
97,118
(440,769)
New agreements signed in the period
-
274,837
Terminated contracts during the year
-
(11,861)
Interest expense
51,902
156,600
Total liability-related other changes
51,902
419,576
Balance at 31 December 2025
431,586
1,185,894
Other loans, borrowings and Other financial
accrued interest obligation
Balance at 1 January 2024
125,439
1,068,054
Proceeds from loans and borrowings
184,941
-
Repayment of borrowings
(35,047)
-
Payment of liabilities
-
(185,568)
Interest paid
(24,226)
(146,579)
Exchange differences
7,463
233,835
Total changes from financing cash flows
133,131
(98,312)
New agreements signed in the period
-
109,710
Terminated contracts during the year
-
(18,943)
Interest expense
23,996
146,578
Total liability-related other changes
23,996
237,345
Balance at 31 December 2024
282,566
1,207,087
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-31": { "value": "29. Current tax liabilities
2025 2024
EGP\u2019000 EGP\u2019000
Debit withholding Tax (Deduct by customers from sales invoices)
(39,071)
(29,693)
Income Tax
510,451
330,639
Credit withholding Tax (Deduct from vendors invoices)
40,018
32,265
Other
17,304
11,054
528,702
344,265
Debit withholding tax of EGP 39,071k (2024: EGP 29,693k) represent a proportion of payments withheld by customers which are paid to the tax authorities on behalf of the Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-32": { "value": "30. Post Balance Sheet Events 1. On 12 February 2026, the Monetary Policy Committee (MPC) of the Central Bank of Egypt (CBE) announced a reduc- tion of key policy rates by 100 basis points. Following this decision, the overnight deposit rate was reduced to 19.0%, the overnight lending rate to 20.0%, and the main operation and discount rates to 19.5%. 2. As announced on 13 November 2025 by the Company, Actis GP LLP and Actis Guernsey GP Limited, each, a subsidiary of Actis LLP and which through funds under their management control shares representing 21.67% of the Company (the \u201cActis Shareholding\u201d), have agreed to dispose, by way of an indirect share sale of Actis IDH Limited, of the entire Actis Shareholding to a special purpose vehicle, the majority of which is controlled by funds managed by Elliott Invest- ment Management L.P. (the \u201cTransaction\u201d), of whom the ultimate beneficial owner is Paul Singer. The Transaction was conditional on the receipt of regulatory clearance, which was received on 31 March 2026, at which point the transfer became unconditional, and was completed on Thursday 9 April 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:2138007JN9NUWKKTS790", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }