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Corporate information iFOREX Financial Trading Holdings Ltd. (the \u201cCompany\u201d) was originally incorporated in the British Virgin Islands (\u2018\u2018BVI\u2019\u2019) on 30 June 2009 under the registered name \u201cIPEC Holdings Ltd.\u201d as a BVI business company (registered number 1536671) under the BVI Business Company Act, 2004 as amended. On April 9, 2025, the Company redomiciled to Guernsey whilst still under the name of \u201cIPEC Holdings Ltd.\u201d and registered under the laws of Guernsey (registration number 75570). Its registered office is at c/o New Street Management Limited, Les Echelons Court, St Peter Port, Guernsey, GY1 1AR. On May 6, 2025, the Company changed its name from \u201cIPEC Holdings Ltd\u201d to its current registered name, iFOREX Financial Trading Holdings Ltd. The principal place of business is 85 Medinat Hayehudim, 4676670, Herzliya, Israel. The Company together with its subsidiaries (the \u201cGroup\u201d) has developed and operates a proprietary online and mobile contract for difference (\u201cCFD\u201d) trading platform (the \u201cTrading Platform\u201d) enabling its primarily retail clients to trade CFDs across over hundreds of financial instruments comprising currencies, commodities, indices, cryptocurrencies, stocks and exchange traded funds. The Company\u2019s BVI subsidiary, Formula Investment House Ltd (\u201cFIH\u201d), was subject to a routine thematic compliance inspection by the BVI Financial Services Commission (FSC) which commenced in January 2025 (the \u201cInspection\u201d). The BVI FSC\u2019s final report gave ratings of \u201clargely compliant\u201d or \u201cpartially compliant\u201d. Following the receipt of the report, FIH was awarded the same annual risk rating as the previous year from the BVI FSC. b. Effects of the Security Situation in the Middle East On 7 October 2023, following a surprise attack by the Hamas terrorist organisation from the Gaza Strip, the Government of Israel declared the \u201cSwords of Iron\u201d war (the \u201cWar\u201d). The overall impact of the War on the Company\u2019s financial results for the three years ended 31 December 2024 was not material. In October 2025, after two years of hostilities, a ceasefire agreement was reached in Gaza, including the release of the living hostages and the return of the deceased. Subsequently, in early 2026, Israeli and American forces commenced a military offensive against Iran. A ceasefire in that conflict came into effect in the beginning of April 2026. As of the date of this report, the IDF remains on heightened alert for security-related events. Notwithstanding the foregoing, as of the date of this report, the security situation \u2014 including the hostilities involving Iran and the subsequent ceasefire \u2014 has not had a material effect on the Company\u2019s financial results. The Company continues to monitor on an ongoing basis the potential implications of these events on its operations.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-240": { "value": "iFOREX Financial Trading Holdings Ltd", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "iFOREX Financial Trading Holdings Ltd", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-236": { "value": "Ltd", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "British Virgin Islands", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "Guernsey", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "New Street Management Limited, Les Echelons Court, St Peter Port, Guernsey, GY1 1AR", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-237": { "value": "On May 6, 2025, the Company changed its name from \u201cIPEC Holdings Ltd\u201d to its current registered name, iFOREX Financial Trading Holdings Ltd. ", "dimensions": { "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "value": "85 Medinat Hayehudim, 4676670, Herzliya, Israel", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-241": { "value": "Note 2 - Material accounting policies a. Basis of preparation The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (IFRS). These consolidated financial statements are the responsibility of the Directors of the Group (the \u201cDirectors\u201d). The consolidated financial statements are prepared on a going concern basis, under the historical cost convention, except for derivative financial instruments that are measured at fair value. The consolidated financial statements are presented in United States dollar ($) and all values are rounded to the nearest thousand ($\u2019000), except when otherwise indicated. The principal accounting policies adopted in the preparation of the consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. b. Basis of consolidation Subsidiaries are entities controlled by the Group. Control exists where the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The subsidiary reporting periods are the same as those of the Company, using consistent accounting policies. Non-controlling interests in subsidiaries are presented separately from the equity attributable to equity owners of the Company. When changes in ownership of a subsidiary do not result in a loss of control, the non-controlling shareholders\u2019 interests are initially measured at the non-controlling interests\u2019 proportionate share of the subsidiaries\u2019 net assets. Subsequent to this, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests\u2019 share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even if this results in the non-controlling interests having a deficit balance. c. Going concern The Group has continued to trade throughout the consolidated financial statements period in a net asset position. The Directors have assessed the ability of the Group to continue as a going concern until the end of April 2027 using cash flow forecasts prepared from 1 January 2026. With the continued current trading results together with net proceeds received from the IPO, the Directors are satisfied that there are sufficient resources to continue in business for the foreseeable future and for at least 12 months from the date of approving these consolidated financial statements.
Furthermore, there are no material uncertainties that may cast
significant doubt upon the Group\u2019s ability to continue as a going
concern. Therefore, the consolidated financial statements are
prepared on a going concern basis.
d. New standards and amendments to
International Financial Reporting Standards
Standards, amendments and interpretations issued
but not yet effective:
IFRS 18 Presentation and Disclosures in Financial
Statements
IFRS 18 Presentation and Disclosure in Financial Statements was
issued by the International Accounting Standards Board in April
2024. IFRS 18 is effective on January 1, 2027, and is required to
be applied retrospectively to comparative periods presented, with
early adoption permitted. IFRS 18, upon adoption replaces IAS
Standards 1 - Presentation of Financial Statements.
IFRS 18 sets out new requirements focused on improving
financial reporting by:
\u2022 requiring additional defined structure to the statement
of profit or loss (i.e. consolidated statement of income),
to reduce diversity in the reporting, by requiring five
categories (operating, investing, financing, income taxes and
discontinued operations) and defined subtotals and totals
(operating income, income before financing, income taxes and
net income);
\u2022 requiring disclosures in the notes to the financial statements
about management-defined performance measures (i.e. non-
IFRS measures); and
\u2022 adding new principles for aggregation and disaggregation of
information in the primary financial statements and notes.
IFRS 18 will not impact the recognition or measurement of items
in the financial statements, but it might change what an entity
reports as its \u2018operating profit or loss\u2019, due to the classification of
certain income and expense items between the five categories of
the consolidated income statement. It might also change what
an entity reports as operating activities, investing activities and
financing activities within the statement of cash flows, due to
the change in classification of certain cash flow items between
these three categories of the cash flows statement. The Group is
currently assessing the impact of adopting IFRS 18.
e. Trading income
Trading income represents revenue generated from Customer
Income, which includes spreads and overnight charges, and
Customer Trading Performance, comprising gains and losses on
customers\u2019 trading positions arising from client trading activity.
Open client positions are carried at fair value through profit
or loss, with gains or losses arising from these valuations
recognised as trading income, as well as gains or losses realised
on positions that have closed.
Trading income is accounted for under the provisions of IFRS 9, at fair value in accordance with IFRS 13, Fair Value Measurements, as the Company is a broker-dealer, and its operations are based on generating profits from variation in price of broker-traders\u2019 margin and fair value adjustments of client trading positions on currencies, commodities, indices, cryptocurrencies, stocks and exchange traded funds. f. Foreign currency translation (i) Functional currencies Items included in the consolidated financial statements of each Group entity are measured using the currency of the primary economic environment in which each entity operates (\u2018\u2018the functional currency\u2019\u2019). The consolidated financial statements are presented in USD which is also the functional currency of the Company. (ii) Transactions and balances Foreign currency transactions are translated into the respective functional currencies of the Group companies using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value is determined. Non- monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from translation at the reporting date exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss and presented within finance expenses. (iii) Foreign operations The assets and liabilities of foreign operations, including fair value adjustments arising on acquisition, are translated into United States Dollars at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into United States Dollars at the average exchange rates. Foreign currency differences are recognised in other comprehensive income and accumulated in the translation reserve, except to the extent that the translation difference is allocated to non-controlling interest. On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation), all of the exchange differences accumulated in equity in respect of that operation attributable to the owners of the Company are reclassified to profit or loss as part of the gain or loss on disposal. In the case of a partial disposal that does not result in the Group losing control over a subsidiary that includes a foreign operation, the proportionate share of accumulated exchange differences are re-attributed to non-controlling interests and are not recognised in profit or loss. For all other partial disposals, the proportionate share of the accumulated exchange differences is reclassified to profit or loss. g. Technology costs Technology related expenditures are recognised in profit or loss when incurred. Costs incurred in an internal development project are recognised as an intangible asset only if the Group can demonstrate the technical feasibility of completing the intangible asset so that it will be available for use or sale; the Group\u2019s intention to complete the intangible asset and use or sell it; the ability to use or sell the intangible asset; how the intangible asset will generate future economic benefits; the availability of adequate technical, financial and other resources to complete the intangible asset; and the ability to measure reliably the expenditures attributable to the intangible asset during its development. When an internally developed intangible asset cannot be recognised, the development costs are recognised as an expense in profit or loss as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. For all reporting periods presented, the above criteria have not been met and therefore all development costs have been recognised as an expense in profit or loss. h. Current and deferred taxation Income tax expense comprises of current and deferred tax. It is recognised in profit or loss except to the extent that it relates to items recognised directly in equity or in other comprehensive income. Current tax Tax liabilities and assets for all periods are measured at the amount expected to be paid to or recovered from the taxation authorities, using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date. Current tax includes any adjustments to tax payable in respect of previous periods. Deferred tax Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Currently enacted tax rates are used in the determination of deferred tax. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. i. Property plant and equipment Property, plant and equipment are measured at cost less accumulated depreciation and impairment losses. Depreciation is recognised in profit or loss on the straight-line method over the useful lives of each part of an item of property, plant and equipment. The annual depreciation rates used for the current and comparative periods are as follows:
%
Leasehold improvements
10
Furniture, fixtures and office equipment
7-15
Computer equipment
20-33
Depreciation methods, useful lives and residual values are reassessed at each reporting date and adjusted if appropriate. Where the carrying amount of an asset is greater than its estimated recoverable amount, the asset is written down immediately to its recoverable amount. j. Leased assets At 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. For the leases of land and buildings in which it is a lessee, 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 as lessee 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, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The estimated useful lives of the right-of-use assets are 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 commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing rate. 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, or if the Group changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. Short-term leases and leases of low-value assets The Group has elected not to recognise the right of use assets and lease liabilities for short term leases that have a lease term of 12 months or less and leases of low value assets (i.e. IT equipment, office equipment etc.). The Group recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term. k. Cash and cash equivalents Cash and cash equivalents comprise of cash balances and on-call deposits. Bank overdrafts that are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component of cash and cash equivalents for the purpose only of the consolidated statement of cash flows. l. Segregated client funds The Group\u2019s clients maintain funds in the Group\u2019s bank accounts for their trading purposes. iCFD Ltd. and Formula Investment House Ltd. are required to manage client funds in accordance with the applicable client money rules, ensuring these funds are segregated within a fiduciary capacity supported by law and cannot be used for any other purpose. These arrangements are subject to regulation, as well as industry custom and practice. These assets are not included in the Group\u2019s statement of financial position as the ability to control the assets is restricted. The determination of control is based on several indicators that mainly examine who is entitled to the economic benefits derived from the cash flows arising from these assets, and if clients have a secured claim in case of the insolvency of iCFD Ltd. or Formula Investment House Ltd. This determination is re-examined when there is a change in circumstances, laws, regulations and contracts with the client. m. Financial instruments Recognition and initial measurement Financial assets and financial liabilities are recognised when the Group becomes a party to the contractual provisions of the instrument. A financial asset or financial liability is initially measured at fair value plus, for an item not at fair value through profit or loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. Classification and subsequent measurement Financial assets - On initial recognition, a financial asset is classified as measured at: amortised cost or at FVTPL. A financial asset is measured at amortised cost if it meets both of the following conditions: \u2022 It is held within a business model whose objective is to hold assets to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets - Subsequent measurement and gains and losses:
Financial assets at These assets are subsequently measured at
FVTPL fair value. Net gains and losses, including any
interest, are recognised in profit or loss.
Financial assets at These assets are subsequently measured at
amortised cost amortised cost using the effective interest
method and are subject to impairment. Interest
income, foreign exchange gains and losses and
impairment are recognised in profit or loss. Any
gain or loss on derecognition is recognised in
profit or loss. The Group holds medium term bond
notes which are recorded at amortised cost.
Financial liabilities - Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. n. Impairment of financial assets The Group has short-term financial assets such as trade receivables in respect of which the Group applies the simplified approach in IFRS 9 and measures the loss allowance in an amount equal to the lifetime expected credit losses. Write-off The gross carrying amount of a financial asset is written off when the Group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. o. Impairment of non-financial assets Assets (other than deferred tax assets) that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to depreciation or amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. For impairment testing, assets are grouped together into the smallest group of assets that generates cash flows from continuing use that are largely independent of the cash inflows of other assets or cash generating units. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. Value in use is based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or cash-generating unit An impairment loss is recognised if the carrying amount of an asset or cash-generating unit exceeds its recoverable amount. Impairment losses are recognised in profit or loss. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. p. Employee benefits The Group operates an employee benefit plan whereby employees are granted the right to cash payments based on a pre- determined number of shares without owning those shares under the terms and conditions agreed with the employee in a Phantom Award Agreement. q. Segmental reporting IFRS 8 \u2018Operating segments\u2019 requires the Group to determine its operating segments based on information which is provided internally. Based on the internal reporting information and management structures within the Group, it has been determined that there is only one operating segment being from the online trading on CFDs through the Group\u2019s internally developed platform. r. Share-based payments Employees of the Group and the Company\u2019s Board of Directors receive remuneration in the form of share-based payments, whereby employees render services as consideration for equity instruments (\u201cequity-settled transactions\u201d). The cost of equity-settled transactions with employees is determined by the fair value at the date when the grant is made using an appropriate valuation model, further details of which are given in Note 18. The cost of equity-settled transactions is recognized as expense, together with a corresponding increase in equity, over the period during which the relevant employees become entitled to the award, and where applicable, the performance conditions are fulfilled (the \u201cvesting period\u201d). The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately vest. No expense is recognised for awards that do not ultimately vest because non-market performance and/or service conditions have not been met, except for awards where vesting is conditional upon a market condition, which are treated as vesting irrespective of whether the market condition is satisfied, provided that all other vesting conditions (service and/or performance) are satisfied.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-245": { "value": "a. Basis of preparation The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (IFRS). These consolidated financial statements are the responsibility of the Directors of the Group (the \u201cDirectors\u201d). The consolidated financial statements are prepared on a going concern basis, under the historical cost convention, except for derivative financial instruments that are measured at fair value. The consolidated financial statements are presented in United States dollar ($) and all values are rounded to the nearest thousand ($\u2019000), except when otherwise indicated. The principal accounting policies adopted in the preparation of the consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-281": { "value": "The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (IFRS). These consolidated financial statements are the responsibility of the Directors of the Group (the \u201cDirectors\u201d)", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-282": { "value": "The consolidated financial statements are prepared on a going concern basis, under the historical cost convention, except for derivative financial instruments that are measured at fair value. The consolidated financial statements are presented in United States dollar ($) and all values are rounded to the nearest thousand ($\u2019000), except when otherwise indicated
(i) Functional currencies
Items included in the consolidated financial statements of each
Group entity are measured using the currency of the primary
economic environment in which each entity operates (\u2018\u2018the
functional currency\u2019\u2019).
The consolidated financial statements are presented in USD
which is also the functional currency of the Company.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-243": { "value": "
b. Basis of consolidation
Subsidiaries are entities controlled by the Group. Control exists
where the Group is exposed, or has rights, to variable returns
from its involvement with the entity and has the ability to affect
those returns through its power over the entity.
The subsidiary reporting periods are the same as those of the
Company, using consistent accounting policies.
Non-controlling interests in subsidiaries are presented separately
from the equity attributable to equity owners of the Company.
When changes in ownership of a subsidiary do not result in a loss
of control, the non-controlling shareholders\u2019 interests are initially
measured at the non-controlling interests\u2019 proportionate share
of the subsidiaries\u2019 net assets. Subsequent to this, the carrying
amount of non-controlling interests is the amount of those
interests at initial recognition plus the non-controlling interests\u2019
share of subsequent changes in equity. Total comprehensive
income is attributed to non-controlling interests even if this
results in the non-controlling interests having a deficit balance.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-244": { "value": "
c. Going concern
The Group has continued to trade throughout the consolidated
financial statements period in a net asset position.
The Directors have assessed the ability of the Group to continue
as a going concern until the end of April 2027 using cash flow
forecasts prepared from 1 January 2026. With the continued
current trading results together with net proceeds received
from the IPO, the Directors are satisfied that there are sufficient
resources to continue in business for the foreseeable future
and for at least 12 months from the date of approving these
consolidated financial statements.
Furthermore, there are no material uncertainties that may cast significant doubt upon the Group\u2019s ability to continue as a going concern. Therefore, the consolidated financial statements are prepared on a going concern basis. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-247": { "value": "d. New standards and amendments to International Financial Reporting Standards Standards, amendments and interpretations issued but not yet effective: IFRS 18 Presentation and Disclosures in Financial Statements IFRS 18 Presentation and Disclosure in Financial Statements was issued by the International Accounting Standards Board in April 2024. IFRS 18 is effective on January 1, 2027, and is required to be applied retrospectively to comparative periods presented, with early adoption permitted. IFRS 18, upon adoption replaces IAS Standards 1 - Presentation of Financial Statements. IFRS 18 sets out new requirements focused on improving financial reporting by: \u2022 requiring additional defined structure to the statement of profit or loss (i.e. consolidated statement of income), to reduce diversity in the reporting, by requiring five categories (operating, investing, financing, income taxes and discontinued operations) and defined subtotals and totals (operating income, income before financing, income taxes and net income); \u2022 requiring disclosures in the notes to the financial statements about management-defined performance measures (i.e. non- IFRS measures); and \u2022 adding new principles for aggregation and disaggregation of information in the primary financial statements and notes. IFRS 18 will not impact the recognition or measurement of items in the financial statements, but it might change what an entity reports as its \u2018operating profit or loss\u2019, due to the classification of certain income and expense items between the five categories of the consolidated income statement. It might also change what an entity reports as operating activities, investing activities and financing activities within the statement of cash flows, due to the change in classification of certain cash flow items between these three categories of the cash flows statement. The Group is currently assessing the impact of adopting IFRS 18. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-283": { "value": "Standards, amendments and interpretations issued but not yet effective: IFRS 18 Presentation and Disclosures in Financial Statements IFRS 18 Presentation and Disclosure in Financial Statements was issued by the International Accounting Standards Board in April 2024. IFRS 18 is effective on January 1, 2027, and is required to be applied retrospectively to comparative periods presented, with early adoption permitted. IFRS 18, upon adoption replaces IAS Standards 1 - Presentation of Financial Statements. IFRS 18 sets out new requirements focused on improving financial reporting by: \u2022 requiring additional defined structure to the statement of profit or loss (i.e. consolidated statement of income), to reduce diversity in the reporting, by requiring five categories (operating, investing, financing, income taxes and discontinued operations) and defined subtotals and totals (operating income, income before financing, income taxes and net income); \u2022 requiring disclosures in the notes to the financial statements about management-defined performance measures (i.e. non- IFRS measures); and \u2022 adding new principles for aggregation and disaggregation of information in the primary financial statements and notes. IFRS 18 will not impact the recognition or measurement of items in the financial statements, but it might change what an entity reports as its \u2018operating profit or loss\u2019, due to the classification of certain income and expense items between the five categories of the consolidated income statement. It might also change what an entity reports as operating activities, investing activities and financing activities within the statement of cash flows, due to the change in classification of certain cash flow items between these three categories of the cash flows statement. The Group is currently assessing the impact of adopting IFRS 18. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-246": { "value": "e. Trading income Trading income represents revenue generated from Customer Income, which includes spreads and overnight charges, and Customer Trading Performance, comprising gains and losses on customers\u2019 trading positions arising from client trading activity. Open client positions are carried at fair value through profit or loss, with gains or losses arising from these valuations recognised as trading income, as well as gains or losses realised on positions that have closed.
Trading income is accounted for under the provisions of IFRS 9, at
fair value in accordance with IFRS 13, Fair Value Measurements,
as the Company is a broker-dealer, and its operations are based
on generating profits from variation in price of broker-traders\u2019
margin and fair value adjustments of client trading positions on
currencies, commodities, indices, cryptocurrencies, stocks and
exchange traded funds.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-248": { "value": "f. Foreign currency translation (i) Functional currencies Items included in the consolidated financial statements of each Group entity are measured using the currency of the primary economic environment in which each entity operates (\u2018\u2018the functional currency\u2019\u2019). The consolidated financial statements are presented in USD which is also the functional currency of the Company. (ii) Transactions and balances Foreign currency transactions are translated into the respective functional currencies of the Group companies using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value is determined. Non- monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from translation at the reporting date exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss and presented within finance expenses. (iii) Foreign operations The assets and liabilities of foreign operations, including fair value adjustments arising on acquisition, are translated into United States Dollars at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into United States Dollars at the average exchange rates. Foreign currency differences are recognised in other comprehensive income and accumulated in the translation reserve, except to the extent that the translation difference is allocated to non-controlling interest. On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation), all of the exchange differences accumulated in equity in respect of that operation attributable to the owners of the Company are reclassified to profit or loss as part of the gain or loss on disposal.
In the case of a partial disposal that does not result in the Group
losing control over a subsidiary that includes a foreign operation,
the proportionate share of accumulated exchange differences are
re-attributed to non-controlling interests and are not recognised in
profit or loss. For all other partial disposals, the proportionate share of
the accumulated exchange differences is reclassified to profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-249": { "value": "g. Technology costs Technology related expenditures are recognised in profit or loss when incurred. Costs incurred in an internal development project are recognised as an intangible asset only if the Group can demonstrate the technical feasibility of completing the intangible asset so that it will be available for use or sale; the Group\u2019s intention to complete the intangible asset and use or sell it; the ability to use or sell the intangible asset; how the intangible asset will generate future economic benefits; the availability of adequate technical, financial and other resources to complete the intangible asset; and the ability to measure reliably the expenditures attributable to the intangible asset during its development. When an internally developed intangible asset cannot be recognised, the development costs are recognised as an expense in profit or loss as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. For all reporting periods presented, the above criteria have not been met and therefore all development costs have been recognised as an expense in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-251": { "value": "
h. Current and deferred taxation
Income tax expense comprises of current and deferred tax. It is
recognised in profit or loss except to the extent that it relates to items
recognised directly in equity or in other comprehensive income.
Current tax
Tax liabilities and assets for all periods are measured at the
amount expected to be paid to or recovered from the taxation
authorities, using the tax rates and laws that have been enacted, or
substantively enacted, by the reporting date. Current tax includes
any adjustments to tax payable in respect of previous periods.
Deferred tax
Deferred tax is provided in full, using the liability method, on
temporary differences arising between the tax bases of assets
and liabilities and their carrying amounts in the consolidated
financial statements. Currently enacted tax rates are used in the
determination of deferred tax.
Deferred tax assets are recognised to the extent that it is probable
that future taxable profit will be available against which the
temporary differences can be utilised.
Deferred tax assets and liabilities are offset when there is a legally
enforceable right to set off current tax assets against current tax
liabilities and when they relate to income taxes levied by the same
taxation authority and the Group intends to settle its current tax
assets and liabilities on a net basis.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-285": { "value": "h. Current and deferred taxation Income tax expense comprises of current and deferred tax. It is recognised in profit or loss except to the extent that it relates to items recognised directly in equity or in other comprehensive income. Current tax Tax liabilities and assets for all periods are measured at the amount expected to be paid to or recovered from the taxation authorities, using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date. Current tax includes any adjustments to tax payable in respect of previous periods. Deferred tax Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Currently enacted tax rates are used in the determination of deferred tax. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-250": { "value": "
i. Property plant and equipment
Property, plant and equipment are measured at cost less
accumulated depreciation and impairment losses.
Depreciation is recognised in profit or loss on the straight-line
method over the useful lives of each part of an item of property,
plant and equipment.
The annual depreciation rates used for the current and
comparative periods are as follows:
%
Leasehold improvements
10
Furniture, fixtures and office equipment
7-15
Computer equipment
20-33
Depreciation methods, useful lives and residual values are
reassessed at each reporting date and adjusted if appropriate.
Where the carrying amount of an asset is greater than its
estimated recoverable amount, the asset is written down
immediately to its recoverable amount.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-284": { "value": "i. Property plant and equipment Property, plant and equipment are measured at cost less accumulated depreciation and impairment losses. Depreciation is recognised in profit or loss on the straight-line method over the useful lives of each part of an item of property, plant and equipment. The annual depreciation rates used for the current and comparative periods are as follows:
%
Leasehold improvements
10
Furniture, fixtures and office equipment
7-15
Computer equipment
20-33
Depreciation methods, useful lives and residual values are reassessed at each reporting date and adjusted if appropriate. Where the carrying amount of an asset is greater than its estimated recoverable amount, the asset is written down immediately to its recoverable amount. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-252": { "value": "
j. Leased assets
At 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.
For the leases of land and buildings in which it is a lessee, 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 as lessee
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, less
any lease incentives received.
The right-of-use asset is subsequently depreciated using the
straight-line method from the commencement date to the earlier
of the end of the useful life of the right-of-use asset or the end
of the lease term. The estimated useful lives of the right-of-use
assets are 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 commencement
date, discounted using the interest rate implicit in the lease or, if
that rate cannot be readily determined, the Group\u2019s incremental
borrowing rate.
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, or if the Group changes its assessment of whether
it will exercise a purchase, extension or termination option.
When the lease liability is remeasured in this way, a
corresponding adjustment is made to
the carrying amount of the right-of-use asset or is recorded in
profit or loss if the carrying amount of the right-of-use asset has
been reduced to zero.
Short-term leases and leases of low-value assets
The Group has elected not to recognise the right of use assets
and lease liabilities for short term leases that have a lease term
of 12 months or less and leases of low value assets (i.e. IT
equipment, office equipment etc.). 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:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-253": { "value": "
k. Cash and cash equivalents
Cash and cash equivalents comprise of cash balances and
on-call deposits. Bank overdrafts that are repayable on demand
and form an integral part of the Group\u2019s cash management are
included as a component of cash and cash equivalents for the
purpose only of the consolidated statement of cash flows.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-254": { "value": "
l. Segregated client funds
The Group\u2019s clients maintain funds in the Group\u2019s bank accounts
for their trading purposes.
iCFD Ltd. and Formula Investment House Ltd. are required to
manage client funds in accordance with the applicable client
money rules, ensuring these funds are segregated within a
fiduciary capacity supported by law and cannot be used for any
other purpose.
These arrangements are subject to regulation, as well as industry
custom and practice. These assets are not included in the
Group\u2019s statement of financial position as the ability to control
the assets is restricted. The determination of control is based
on several indicators that mainly examine who is entitled to the
economic benefits derived from the cash flows arising from
these assets, and if clients have a secured claim in case of the
insolvency of iCFD Ltd. or Formula Investment House Ltd.
This determination is re-examined when there is a change in
circumstances, laws, regulations and contracts with the client.
", "dimensions": { "concept": "iforexholdingsltd:DescriptionOfAccountingPolicyForSegregatedClientFunds", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-256": { "value": "
m. Financial instruments
Recognition and initial measurement
Financial assets and financial liabilities are recognised when
the Group becomes a party to the contractual provisions of the
instrument.
A financial asset or financial liability is initially measured at fair value plus, for an item not at fair value through profit or loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. Classification and subsequent measurement Financial assets - On initial recognition, a financial asset is classified as measured at: amortised cost or at FVTPL. A financial asset is measured at amortised cost if it meets both of the following conditions: \u2022 It is held within a business model whose objective is to hold assets to collect contractual cash flows; and \u2022 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets - Subsequent measurement and gains and losses:
Financial assets at These assets are subsequently measured at
FVTPL fair value. Net gains and losses, including any
interest, are recognised in profit or loss.
Financial assets at These assets are subsequently measured at
amortised cost amortised cost using the effective interest
method and are subject to impairment. Interest
income, foreign exchange gains and losses and
impairment are recognised in profit or loss. Any
gain or loss on derecognition is recognised in
profit or loss. The Group holds medium term bond
notes which are recorded at amortised cost.
Financial liabilities - Classification, subsequent measurement and gains and losses Financial liabilities are classified as measured at amortised cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognised in profit or loss. Other financial liabilities are subsequently measured at amortised cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-287": { "value": "m. Financial instruments Recognition and initial measurement Financial assets and financial liabilities are recognised when the Group becomes a party to the contractual provisions of the instrument.
A financial asset or financial liability is initially measured at fair
value plus, for an item not at fair value through profit or loss
(FVTPL), transaction costs that are directly attributable to its
acquisition or issue.
Classification and subsequent measurement
Financial assets -
On initial recognition, a financial asset is classified as measured
at: amortised cost or at FVTPL.
A financial asset is measured at amortised cost if it meets both of
the following conditions:
\u2022 It is held within a business model whose objective is to hold
assets to collect contractual cash flows; and
\u2022 its contractual terms give rise on specified dates to cash
flows that are solely payments of principal and interest on the
principal amount outstanding.
Financial assets - Subsequent measurement and gains and losses:
Financial assets at These assets are subsequently measured at
FVTPL fair value. Net gains and losses, including any
interest, are recognised in profit or loss.
Financial assets at These assets are subsequently measured at
amortised cost amortised cost using the effective interest
method and are subject to impairment. Interest
income, foreign exchange gains and losses and
impairment are recognised in profit or loss. Any
gain or loss on derecognition is recognised in
profit or loss. The Group holds medium term bond
notes which are recorded at amortised cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-298": { "value": "
Financial liabilities - Classification, subsequent
measurement and gains and losses
Financial liabilities are classified as measured at amortised cost
or FVTPL. A financial liability is classified as at FVTPL if it is
classified as held-for-trading, it is a derivative or it is designated
as such on initial recognition. Financial liabilities at FVTPL are
measured at fair value and net gains and losses, including any
interest expense, are recognised in profit or loss. Other financial
liabilities are subsequently measured at amortised cost using the
effective interest method. Interest expense and foreign exchange
gains and losses are recognised in profit or loss. Any gain or loss
on derecognition is also recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-255": { "value": "
n. Impairment of financial assets
The Group has short-term financial assets such as trade
receivables in respect of which the Group applies the simplified
approach in IFRS 9 and measures the loss allowance in an
amount equal to the lifetime expected credit losses.
Write-off
The gross carrying amount of a financial asset is written off
when the Group has no reasonable expectations of recovering a
financial asset in its entirety or a portion thereof.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-286": { "value": "n. Impairment of financial assets The Group has short-term financial assets such as trade receivables in respect of which the Group applies the simplified approach in IFRS 9 and measures the loss allowance in an amount equal to the lifetime expected credit losses. Write-off The gross carrying amount of a financial asset is written off when the Group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof.
o. Impairment of non-financial assets
Assets (other than deferred tax assets) that have an indefinite
useful life are not subject to amortisation and are tested annually
for impairment. Assets that are subject to depreciation or
amortisation are reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount may
not be recoverable.
For impairment testing, assets are grouped together into the
smallest group of assets that generates cash flows from
continuing use that are largely independent of the cash inflows of
other assets or cash generating units.
The recoverable amount of an asset or cash-generating unit is the
greater of its value in use and its fair value less costs to sell. Value
in use is based on the estimated future cash flows, discounted
to their present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and the
risks specific to the asset or cash-generating unit
An impairment loss is recognised if the carrying amount of an
asset or cash-generating unit exceeds its recoverable amount.
Impairment losses are recognised in profit or loss.
An impairment loss is reversed only to the extent that the asset\u2019s
carrying amount does not exceed the carrying amount that would
have been determined, net of depreciation or amortisation, if no
impairment loss had been recognised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-261": { "value": "o. Impairment of non-financial assets Assets (other than deferred tax assets) that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to depreciation or amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. For impairment testing, assets are grouped together into the smallest group of assets that generates cash flows from continuing use that are largely independent of the cash inflows of other assets or cash generating units. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. Value in use is based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or cash-generating unit An impairment loss is recognised if the carrying amount of an asset or cash-generating unit exceeds its recoverable amount. Impairment losses are recognised in profit or loss. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-257": { "value": "
p. Employee benefits
The Group operates an employee benefit plan whereby employees
are granted the right to cash payments based on a pre-
determined number of shares without owning those shares under
the terms and conditions agreed with the employee in a Phantom
Award Agreement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-258": { "value": "
q. Segmental reporting
IFRS 8 \u2018Operating segments\u2019 requires the Group to determine
its operating segments based on information which is provided
internally. Based on the internal reporting information and
management structures within the Group, it has been determined
that there is only one operating segment being from the online
trading on CFDs through the Group\u2019s internally developed
platform.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-259": { "value": "
r. Share-based payments
Employees of the Group and the Company\u2019s Board of Directors
receive remuneration in the form of share-based payments,
whereby employees render services as consideration for equity
instruments (\u201cequity-settled transactions\u201d).
The cost of equity-settled transactions with employees is
determined by the fair value at the date when the grant is made
using an appropriate valuation model, further details of which are
given in Note 18.
The cost of equity-settled transactions is recognized as expense,
together with a corresponding increase in equity, over the period
during which the relevant employees become entitled to the
award, and where applicable, the performance conditions are
fulfilled (the \u201cvesting period\u201d). The cumulative expense recognised
for equity-settled transactions at each reporting date until the
vesting date reflects the extent to which the vesting period has
expired and the Group\u2019s best estimate of the number of equity
instruments that will ultimately vest.
No expense is recognised for awards that do not ultimately vest
because non-market performance and/or service conditions have
not been met, except for awards where vesting is conditional
upon a market condition, which are treated as vesting irrespective
of whether the market condition is satisfied, provided that all
other vesting conditions (service and/or performance) are
satisfied.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-260": { "value": "
Note 3 - Critical accounting
estimates and judgements
The preparation of the consolidated financial statements
in compliance with IFRS requires the use of certain critical
accounting estimates. It also requires the Group management
to exercise judgement and use assumptions in applying the
Group\u2019s accounting policies. The resulting accounting estimates
calculated using these judgements and assumptions will, by
definition, seldom equal the related actual results but are based
on historical experience and expectations of future events.
Management believe that the estimates utilised in preparing the
consolidated financial statements are reasonable and prudent.
Estimates and judgements are continually evaluated based on
historical experience and other factors, including expectations
of future events that are believed to be reasonable under the
circumstances. In the future, actual experience may differ from
these estimates and assumptions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-263": { "value": "Note 4 - Revenue The Group generates revenue primarily from online trading on CFDs through its internally developed platform. No single customer makes up 10% or more of revenue in any period.
Year ended 31 December,
2025
2024
Net gain realised on trading
43,866
45,715
Net gains on financial assets at fair value through profit or loss (*) 5,275 4,433
Total revenue
49,141
50,148
(*) for more information on fair value trading income see Note 2e. Geographical reporting
Year ended 31 December,
2025
2024
Middle East and Africa
14,657
15,123
South Asia
9,401
8,370
Rest of Asia
18,736
19,621
Europe
1,920
2,607
Latin America
4,427
4,427
49,141
50,148
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-288": { "value": "
Geographical reporting
Year ended 31 December,
2025
2024
Middle East and Africa
14,657
15,123
South Asia
9,401
8,370
Rest of Asia
18,736
19,621
Europe
1,920
2,607
Latin America
4,427
4,427
49,141
50,148
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-262": { "value": "
Note 5 - Expenses by nature
a. Selling and marketing expenses
Year ended 31 December,
2025
2024
Staff costs
6,638
4,683
Information technology
686
897
Commissions expense
4,917
5,842
Technology \u2013 staff and other expenses
10,855
8,188
Media expenses
9,445
5,470
Clearing charges
9,958
10,817
(42,499)
(35,897)
b. Administrative and general expenses
Year ended 31 December,
2025
2024
Staff expenses and directors fee
3,697
1,509
Rent and utilities
255
511
Sundry expenses
2,694
1,099
Auditors\u2019 remuneration
207
150
Legal fees
1,049
1,474
Consulting fees
1,687
1,023
Office and other expenses
606
307
Depreciation
635
552
(10,830)
(6,625)
c. Employee benefit expenses
Year ended 31 December,
2025
2024
Wages and salaries 10,537 9,515
Social security and taxes 1,187 954
Other pension costs 963 655
12,687
11,124
As at 31 December 2025 Mr. Eyal Carmon, held 100% of the shares in the Company. In the year ended 31 December 2025 he received
$5,932 (2024: $5,791) in respect of dividends paid.
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-289": { "value": "Note 5 - Expenses by nature a. Selling and marketing expenses
Year ended 31 December,
2025
2024
Staff costs
6,638
4,683
Information technology
686
897
Commissions expense
4,917
5,842
Technology \u2013 staff and other expenses
10,855
8,188
Media expenses
9,445
5,470
Clearing charges
9,958
10,817
(42,499)
(35,897)
b. Administrative and general expenses
Year ended 31 December,
2025
2024
Staff expenses and directors fee
3,697
1,509
Rent and utilities
255
511
Sundry expenses
2,694
1,099
Auditors\u2019 remuneration
207
150
Legal fees
1,049
1,474
Consulting fees
1,687
1,023
Office and other expenses
606
307
Depreciation
635
552
(10,830)
(6,625)
c. Employee benefit expenses
Year ended 31 December,
2025
2024
Wages and salaries 10,537 9,515
Social security and taxes 1,187 954
Other pension costs 963 655
12,687
11,124
As at 31 December 2025 Mr. Eyal Carmon, held 100% of the shares in the Company. In the year ended 31 December 2025 he received $5,932 (2024: $5,791) in respect of dividends paid. ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-307": { "value": "a. Selling and marketing expenses
Year ended 31 December,
2025
2024
Staff costs
6,638
4,683
Information technology
686
897
Commissions expense
4,917
5,842
Technology \u2013 staff and other expenses
10,855
8,188
Media expenses
9,445
5,470
Clearing charges
9,958
10,817
(42,499)
(35,897)
", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-299": { "value": "a. Selling and marketing expenses
Year ended 31 December,
2025
2024
Staff costs
6,638
4,683
Information technology
686
897
Commissions expense
4,917
5,842
Technology \u2013 staff and other expenses
10,855
8,188
Media expenses
9,445
5,470
Clearing charges
9,958
10,817
(42,499)
(35,897)
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-300": { "value": "b. Administrative and general expenses
Year ended 31 December,
2025
2024
Staff expenses and directors fee
3,697
1,509
Rent and utilities
255
511
Sundry expenses
2,694
1,099
Auditors\u2019 remuneration
207
150
Legal fees
1,049
1,474
Consulting fees
1,687
1,023
Office and other expenses
606
307
Depreciation
635
552
(10,830)
(6,625)
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-302": { "value": "c. Employee benefit expenses
Year ended 31 December,
2025
2024
Wages and salaries 10,537 9,515
Social security and taxes 1,187 954
Other pension costs 963 655
12,687
11,124
As at 31 December 2025 Mr. Eyal Carmon, held 100% of the shares in the Company. In the year ended 31 December 2025 he received $5,932 (2024: $5,791) in respect of dividends paid. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-290": { "value": "
Note 6 - Net finance income and expense
Year ended 31 December,
2025
2024
Finance Income
Interest income
135
218
Interest from deposits
7
38
Net foreign exchange income
1,372
\u2013
1,514
256
Finance Expenses
Interest expense on lease liabilities
(154)
(151)
Bank charges
(338)
(364)
Net foreign exchange loss
\u2013
(1,343)
(492)
(1,858)
Net finance income (expenses)
1,022
(1,602)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-264": { "value": "Note 6 - Net finance income and expense
Year ended 31 December,
2025
2024
Finance Income
Interest income
135
218
Interest from deposits
7
38
Net foreign exchange income
1,372
\u2013
1,514
256
Finance Expenses
Interest expense on lease liabilities
(154)
(151)
Bank charges
(338)
(364)
Net foreign exchange loss
\u2013
(1,343)
(492)
(1,858)
Net finance income (expenses)
1,022
(1,602)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-311": { "value": "Note 6 - Net finance income and expense
Year ended 31 December,
2025
2024
Finance Income
Interest income
135
218
Interest from deposits
7
38
Net foreign exchange income
1,372
\u2013
1,514
256
Finance Expenses
Interest expense on lease liabilities
(154)
(151)
Bank charges
(338)
(364)
Net foreign exchange loss
\u2013
(1,343)
(492)
(1,858)
Net finance income (expenses)
1,022
(1,602)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-310": { "value": "Note 6 - Net finance income and expense
Year ended 31 December,
2025
2024
Finance Income
Interest income
135
218
Interest from deposits
7
38
Net foreign exchange income
1,372
\u2013
1,514
256
Finance Expenses
Interest expense on lease liabilities
(154)
(151)
Bank charges
(338)
(364)
Net foreign exchange loss
\u2013
(1,343)
(492)
(1,858)
Net finance income (expenses)
1,022
(1,602)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-308": { "value": "Note 6 - Net finance income and expense
Year ended 31 December,
2025
2024
Finance Income
Interest income
135
218
Interest from deposits
7
38
Net foreign exchange income
1,372
\u2013
1,514
256
Finance Expenses
Interest expense on lease liabilities
(154)
(151)
Bank charges
(338)
(364)
Net foreign exchange loss
\u2013
(1,343)
(492)
(1,858)
Net finance income (expenses)
1,022
(1,602)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-301": { "value": "Note 6 - Net finance income and expense
Year ended 31 December,
2025
2024
Finance Income
Interest income
135
218
Interest from deposits
7
38
Net foreign exchange income
1,372
\u2013
1,514
256
Finance Expenses
Interest expense on lease liabilities
(154)
(151)
Bank charges
(338)
(364)
Net foreign exchange loss
\u2013
(1,343)
(492)
(1,858)
Net finance income (expenses)
1,022
(1,602)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-265": { "value": "
Note 7 - Taxes on income
a. Tax rates applicable for the main entities in the Group:
Country of tax residency
Applicable tax rate - %
IFOREX Financial Trading Holdings Ltd.
Israel
23
iFOREX Holding Ltd.
Israel
23
Formula Investment House Ltd.
British Virgin Islands
\u2013*
iCFD Ltd.
Cyprus
12.5
I For Fintech Limited
Israel**
12
FIH \u2013 Athens Branch
Greece
22
* Under the laws in the BVI Formula Investment House Ltd. is not subject to corporate tax.
** The statutory corporate tax rate in Israel is 23%. The Company received a pre-ruling from the Israeli Tax Authority (the \u201cITA\u201d) approving
its eligibility to be classified, commencing from 2023, as PTE (see below) for which the tax rate is 12%. Any other income that is not
considered as PTE will be subject to an ordinary income tax rate of 23%.
b. Tax laws applicable in Israel
Amendment to the Law for the Encouragement of Capital Investments, 1959 (Amendment 73) (the \u201cEncouragement Law\u201d):
Amendment 73 to the Encouragement Law prescribes a special tax regime for technological enterprises as follows:
Preferred Technological Enterprise (\u201cPTE\u201d) as defined in the Encouragement Law will be subject to tax at a rate of 12% on profits deriving
from intellectual property which meets the conditions of being treated as \u201cPreferred Technological Income.\u201d
Any dividends distributed from PTE to non-Israeli shareholders or individuals, sourced in the income from the technological enterprise is
subject to reduced Israeli withholding tax rate of 20% (or lower rate under the applicable tax treaty). No withholding tax will be remitted
upon distribution of dividend sourced from preferred technological income to an Israeli corporation.
Statement of financial position
Statement of profit and loss
As of 31 December,
Year ended 31 December,
c. Deferred tax
2025
2024
2025
2024
Deferred tax assets:
Research and development costs
271
67
204
67
Employee benefits
5
5
\u2013
5
Carryforward losses
26
\u2013
26
\u2013
Leases
18
7
11
7
IPO expenses
135
\u2013
135
\u2013
455
79
377
79
Deferred tax assets are calculated at the rate of 12 per cent.
d. Analysis of charge
2025
2024
Current tax
53
983
Deferred taxes
(377)
(79)
Income tax expense (benefit)
(323)
904
Tax charge (benefit) per statement of comprehensive income
(323)
904
Tax assessments
The tax returns of Group companies are still subject to audits by the tax authorities.
Reconciliation of tax expense and tax based on accounting profit (loss):
Year ended 31 December,
2025
2024
Profit (loss) from ordinary activities before tax
(3,166)
6,024
Tax calculated at applicable domestic tax rate (2025 and 2024 \u2013 23%)
(726)
1,386
Effects of:
Tax expenses (benefit) arising from PTE
419
(745)
Different tax rates in other countries and jurisdictions
(847)
(214)
Expenses not deductible for tax purposes
791
35
Losses for which no tax benefit was recorded
11
411
Other
29
31
Tax charges (benefit)
(323)
904
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-267": { "value": "
Note 8 - Dividends
In 2024 the Company declared a dividend of $11,722 thousand USD, of which $5,791 was paid in 2024 and $5,932 was paid in 2025.
In addition, in 2024 a subsidiary declared a dividend of which $3,504 was paid to non-controlling shareholders.
During 2025 the Company did not declare the payment of a dividend.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-266": { "value": "
Note 9 - Earnings per share
Basic and diluted earnings per share are calculated by dividing the profit attributable to equity holders by the weighted average number
of ordinary shares in issue. Diluted earnings per share is calculated by dividing the profit attributable to ordinary equity holders of the
Company by the weighted average number of ordinary shares in issue during the period plus the weighted average number of ordinary
shares that would have been issued on the conversion of all dilutive potential ordinary shares into ordinary shares.
The following table reflects the income and share data used in the basic and diluted EPS calculations.
Year ended 31 December,
2025
2024
Profit (loss) used in calculating basic and diluted EPS ($\u2019000)
(1,996)
3,931
Weighted average number of shares
100
100
Diluted weighted average number of shares
100
100
Earnings per share ($)
(19,966)
39,310
Diluted earnings per share ($)
(19,966)
39,310
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-268": { "value": "
Note 10 - Property, plant and equipment
Furniture,
Leasehold fixtures and Computer
improvements office equipment
equipment
Total
Cost
Balance at 1 January 2024
78
415
3,388
3,881
Additions
\u2013
1
81
82
Exchange differences
(16)
(4)
(15)
(35)
Balance at 31 December 2024
62
412
3,454
3,928
Additions
54
4
134
192
Exchange differences
39
13
76
128
Balance at 31 December 2025
155
429
3,664
4,248
Depreciation
Balance at 1 January 2024
(15)
(390)
(2,762)
(3,167)
Depreciation for the year
(8)
(1)
(190)
(199)
Exchange differences
13
5
13
31
Balance at 31 December 2024
(10)
(386)
(2,939)
(3,335)
Depreciation for the year
(13)
(6)
(323)
(342)
Exchange differences
(38)
(11) (87) (136)
Balance at 31 December 2025
(61)
(403)
(3,349)
(3,813)
Net book value
Balance at 31 December 2025
94
26
315
435
Balance at 31 December 2024
52
26
515
593
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-291": { "value": "Note 10 - Property, plant and equipment
Furniture,
Leasehold fixtures and Computer
improvements office equipment
equipment
Total
Cost
Balance at 1 January 2024
78
415
3,388
3,881
Additions
\u2013
1
81
82
Exchange differences
(16)
(4)
(15)
(35)
Balance at 31 December 2024
62
412
3,454
3,928
Additions
54
4
134
192
Exchange differences
39
13
76
128
Balance at 31 December 2025
155
429
3,664
4,248
Depreciation
Balance at 1 January 2024
(15)
(390)
(2,762)
(3,167)
Depreciation for the year
(8)
(1)
(190)
(199)
Exchange differences
13
5
13
31
Balance at 31 December 2024
(10)
(386)
(2,939)
(3,335)
Depreciation for the year
(13)
(6)
(323)
(342)
Exchange differences
(38)
(11) (87) (136)
Balance at 31 December 2025
(61)
(403)
(3,349)
(3,813)
Net book value
Balance at 31 December 2025
94
26
315
435
Balance at 31 December 2024
52
26
515
593
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-269": { "value": "
Note 11 - Leased assets
The Group leases a number of assets in the jurisdictions from which it operates in with all lease payments, in-substance, fixed over the
lease term. All expected future cash out flows are reflected within the measurement of the lease liabilities at each period end.
Number of active leases as of December 31, 2025: 3 (2024: 3)
The Groups leases include leasehold properties for commercial and head office use. The leases range in length from four to seven years.
Extension, termination, and break options
The Group sometimes negotiates extension, termination, or break clauses in its leases. In determining the lease term, management
considers all facts and circumstances that create an economic incentive to exercise an extension option or not exercise a termination
option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be
extended (or not terminated).
On a case-by-case basis, the Group will consider whether the absence of a break clause would expose the Group to excessive risk.
Typically, factors considered in deciding to negotiate a break clause include:
- The length of the lease term;
- The economic stability of the environment in which the property is located; and
- Whether the location represents a new area of operations for the Group.
Incremental borrowing rate
The Group has estimated a rate with a range of 4.83% - 9% as its incremental borrowing rate, being the rate that the individual lessee
would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic
environment with similar terms, security and conditions. This rate is used to reflect the risk premium over the borrowing cost of the
Group measured by reference to the Groups facilities.
Right-of-use assets
Total
Cost
Balance at 1 January 2024
2,097
Additions
125
Exchange differences
(30)
Balance at 31 December 2024
2,192
Additions
\u2013
Exchange differences
242
Balance at 31 December 2025
2,434
Depreciation
Balance at 1 January 2024
(226)
Depreciation for the year
(354)
Exchange differences
10
Balance at 31 December 2024
(570)
Depreciation for the year
(359)
Exchange differences (99)
Balance at 31 December 2025 (1,028)
Net book value
Balance at 31 December 2025
1,406
Balance at 31 December 2024
1,622
Lease liabilities
Total
Balance at 1 January 2024
1,912
Additions
125
Interest expense
151
Lease payments
(444)
Exchange differences
(19)
Balance at 31 December 2024
1,725
Additions
\u2013
Interest expense 125
Lease payments
(444)
Exchange differences 168
Balance at 31 December 2025
1,574
Reconciliation of minimum lease payments and present value:
As at December 31,
2025
2024
Within 1 year
461
398
Later than 1 year and less than 5 years
1,417
1,444
More than 5 years
\u2013
208
Total including interest cash flows
1,878
2,050
Less: interest cash flows
304
325
Total principal cash flows
1,574
1,725
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-292": { "value": "Right-of-use assets
Total
Cost
Balance at 1 January 2024
2,097
Additions
125
Exchange differences
(30)
Balance at 31 December 2024
2,192
Additions
\u2013
Exchange differences
242
Balance at 31 December 2025
2,434
Depreciation
Balance at 1 January 2024
(226)
Depreciation for the year
(354)
Exchange differences
10
Balance at 31 December 2024
(570)
Depreciation for the year
(359)
Exchange differences (99)
Balance at 31 December 2025 (1,028)
Net book value
Balance at 31 December 2025
1,406
Balance at 31 December 2024
1,622
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-271": { "value": "
Note 12 - Other current financial assets
As at December 31,
2025
2024
Balance at 1 January
\u2013
940
Fair value adjustment
\u2013
12
Exchange differences
\u2013
(2)
Redemption
\u2013
(950)
Balance at 31 December
\u2013
\u2013
Represented EURO notes with a maturity in May 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-270": { "value": "
Note 13 - Trade and other receivables
As at December 31,
2025
2024
Trade receivables
3,110
6,904
Advances and prepayments
1,625
1,169
Other receivables
31
200
Restricted deposit 155 \u2013
Refundable VAT
289
76
Corporation income tax receivable
2,168
867
7,378
9,216
The exposure of the Group to credit risk and impairment losses in relation to trade and other receivables is reported in Note 21
of the consolidated financial statements. There are no past due balances in the balances presented.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-293": { "value": "Note 13 - Trade and other receivables
As at December 31,
2025
2024
Trade receivables
3,110
6,904
Advances and prepayments
1,625
1,169
Other receivables
31
200
Restricted deposit 155 \u2013
Refundable VAT
289
76
Corporation income tax receivable
2,168
867
7,378
9,216
The exposure of the Group to credit risk and impairment losses in relation to trade and other receivables is reported in Note 21 of the consolidated financial statements. There are no past due balances in the balances presented.", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-272": { "value": "
Note 14 - Cash and cash-equivalents
As at December 31,
2025
2024
Cash in hand 17 107
Cash at bank 5,785 8,022
Short term deposits
403
484
6,205
8,613
For the purposes of the consolidated statement of cash flows, cash and cash equivalents include the following:
As at December 31,
2025
2024
Cash and cash equivalents 6,205 8,613
Bank overdrafts 45 43
6,160 8,570
The Group\u2019s clients maintain funds in the Group\u2019s bank accounts which are used for their trading purposes. As the funds
cannot be used for the Group\u2019s own purposes and are designated as client accounts, client funds are not included in the
consolidated statement of financial position of the Group (Note 16).
Deposits are held in various banks and are denominated in USD and EUR. These deposits bear interest at varying rates
depending on the term, and bank.
The exposure of the Group to credit risk and impairment loss in relation to cash and cash equivalents is reported in Note 21 to
the consolidated financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-273": { "value": "
Note 15 - Capital management
The Group manages its capital to ensure that it will be able to continue as a going concern while increasing the return to
owners through the strive to improve the debt/equity ratio. The Group\u2019s overall strategy remains unchanged in each period
presented in the consolidated financial statements.
In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to owners, return
capital to owners or issue new shares. Total capital is calculated as \u2018\u2019equity\u2019\u2019 as shown in the consolidated statement of
financial position plus net debt.
iCFD Ltd., a subsidiary of the Group, must maintain adequate capital and liquidity requirements, as the Cyprus Securities and
Exchange Commission regulated firm. Management prepares a capital plan, and reviews this on an on-going basis to ensure
that future capital needs are aligned with its strategic plans. Internal processes ensure ongoing compliance with capital
adequacy and liquidity needs in iCFD Ltd.
The Group\u2019s subsidiary Formula Investment House Ltd. maintains a liquidity cushion of at least USD10 million to ensure
compliance with regulations set by the Financial Services Commission in the British Virgin Islands.
The Internal Capital Adequacy Risk Assessment process includes liquidity adequacy assessment, stress testing, and wind-
down planning. This ensures adequate capital and liquidity to cover risks.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-275": { "value": "
Note 16 - Client funds
The Group\u2019s clients maintain funds in the Group\u2019s bank accounts which are used for their trading purposes. In cases when the
funds cannot be used for Group\u2019s own purposes, they are kept in bank accounts which are designated as Clients\u2019 Accounts.
Consequently, client funds with such limitations are not included in the consolidated statement of financial position of the
Group. The funds held on behalf of clients are as follows:
As at December 31,
2025
2024
EUR 6,144 11,646
GBP
66
45
PLN
491
416
USD
1,740
1,389
CHF
151
78
CZK
39
34
JPY
79
143
HUF
451
398
SEK
5
4
9,166 14,153
", "dimensions": { "concept": "iforexholdingsltd:DisclosureOfClientFunds", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-274": { "value": "
Note 17 - Trade and other payables
As at December 31,
2025
2024
Trade payables
2,187
598
Other payables
988
744
Accruals
574
879
Payables to related parties (Note 20)
169
6,085
3,918 8,306
The exposure of the Group to liquidity risk in relation to financial instruments is reported in Note 21 to the consolidated financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-295": { "value": "Note 17 - Trade and other payables
As at December 31,
2025
2024
Trade payables
2,187
598
Other payables
988
744
Accruals
574
879
Payables to related parties (Note 20)
169
6,085
3,918 8,306
The exposure of the Group to liquidity risk in relation to financial instruments is reported in Note 21 to the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-276": { "value": "
Note 18 - Share capital
As at December 31,
2025
2024
Allotted, called up and fully paid
Ordinary shares of no-par value
100
100
For the year 2024, the Company had an authorised share capital of 50,000 shares of no par value, of which 100 Ordinary shares were
allotted for $1 per share. Following the continuation (migration) of the Company from the BVI to Guernsey on 9 April 2025, the concept
of authorised share capital no longer applies. Under the Companies (Guernsey) Law, 2008, companies are not required to have an
authorised share capital and may issue an unlimited number of shares, subject to the provisions of the Law and the Company\u2019s Articles.
Upon migration, the Company confirmed an issued share capital of 100 Ordinary Shares of no par value.
Share incentive plan
iFOREX Holding Ltd., a subsidiary of the Company, adopted the 2024 Share Incentive Plan (the \u201c2024 Plan\u201d) on 26 September 2024.
The 2024 Plan provides for the grant of options, and restricted shares to its employees, directors, office holders, service providers and
consultants of the Group. On and with effect from Admission, the 2024 Plan will be amended so that it is adopted by the Company and,
following Admission, the grant of the options and restricted shares will be in respect of Shares in the Company.
On 26 November 2024 the Group granted 141,800 restricted shares and 54,200 options on 29 December 2024, with an exercise price of
$0.01, over ordinary shares. The exercise period ends on the 10th anniversary of the date of grant.
During 2025 the Group granted 12,750 restricted shares and 19,150 options under the same terms and assumption used for the grant in 2024.
The vesting period for majority of the restricted shares and options is as follows:
1. Twenty-five percent (25%) of the shares covered by the award, on the 2nd anniversary of the grant date.
2. Additional twenty-five percent (25%) of the shares covered by the award, on the 4th anniversary of the grant date.
3. Additional fifty percent (50%) of the shares covered by the award, on the 5th anniversary of the grant date.
Voting Rights: Shares granted under the 2024 Plan are subject to an irrevocable proxy and power of attorney until the shares are listed for
trading on a stock exchange or market. This proxy allows the designated person or persons, as determined by the Committee, to receive
notices, vote, and take other actions in respect of the shares. The proxy holder will vote the shares in the same proportion as the result of
the vote at the shareholders\u2019 meeting or written consent, unless directed otherwise by the Board.
Dividend Rights: Grantees are entitled to receive dividends distributed with respect to the shares, subject to certain provisions of the
iFOREX Articles of Association and applicable laws. For 102 Awards, the Trustee will transfer the dividend payment to the Grantee after
withholding any applicable taxes. If a cash dividend is distributed with respect to restricted shares during the restricted period, the
Trustee will transfer the dividend payment to the Grantee after withholding any applicable taxes, and the amount withheld will be remitted
to the taxing authority upon the earlier of the lapse of the restricted period, termination of employment, or the Grant-ee\u2019s death, disability,
or retirement.
As of the 31 December 2025 there were 151,700 (2024: 141,800) restricted shares and 74,850 (2024: 54,200) outstanding options with a
weighted average exercise price of $0.01. As of 31 December 2025 35,917 options vested.
The fair value of Restricted shares, granted in 2024, was estimated based on independent valuation of the fair value of the shares on the
date of the grant and was set on $62.9. Additional grants were made in the beginning of 2025. The valuation used to value the options in
2024 was also used to determine the value of the options granted in 2025, due to the close timing proximity of the two grants.
The fair value of options, granted in 2024 was estimated using the Black & Scholes option-pricing model:
2025
Weighted average expected term (years)*
7
Risk free interest rate (%)
4.71
Volatility (%)
35.96
Dividend yield(%)
17.8
Estimated share price ($)
62.9
Option value ($)
18.06
* The number of years adjusted for every tranch. For executive managers the number of years used was 10 years and the option value was set at $11.
These assumptions and estimates were determined as follows:
Expected Volatility.
Since iFOREX has no trading history of its ordinary shares, the expected volatility is derived from the average
historical share volatilities of several unrelated public companies within the iFOREX industry that iFOREX considers to be comparable to
its own business over a period equivalent to the option\u2019s expected term.
Risk-Free Interest Rate.
The risk-free rate for the expected term of the options is based on the Black-Scholes option-pricing model on
the yields of U.S. Treasury securities with maturities appropriate for the expected term of employee share option awards.
Dividend yield: 17.8%.
Based on the management estimation for dividend distribution policy as of the day of grant.
The share-based payment expense was recorded in the statement of profit or loss as follows:
Year ended Year ended
December 31, 2025 December 31, 2024
Selling and marketing:
Information technology
1,094
23
Other
457
80
General, administrative and operating
2,155
154
3,706
257
Refer to Note 22 for change made to equity instruments subsequent to IPO.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-294": { "value": "Note 18 - Share capital
As at December 31,
2025
2024
Allotted, called up and fully paid
Ordinary shares of no-par value
100
100
For the year 2024, the Company had an authorised share capital of 50,000 shares of no par value, of which 100 Ordinary shares were allotted for $1 per share. Following the continuation (migration) of the Company from the BVI to Guernsey on 9 April 2025, the concept of authorised share capital no longer applies. Under the Companies (Guernsey) Law, 2008, companies are not required to have an authorised share capital and may issue an unlimited number of shares, subject to the provisions of the Law and the Company\u2019s Articles. Upon migration, the Company confirmed an issued share capital of 100 Ordinary Shares of no par value. Share incentive plan iFOREX Holding Ltd., a subsidiary of the Company, adopted the 2024 Share Incentive Plan (the \u201c2024 Plan\u201d) on 26 September 2024. The 2024 Plan provides for the grant of options, and restricted shares to its employees, directors, office holders, service providers and consultants of the Group. On and with effect from Admission, the 2024 Plan will be amended so that it is adopted by the Company and, following Admission, the grant of the options and restricted shares will be in respect of Shares in the Company. On 26 November 2024 the Group granted 141,800 restricted shares and 54,200 options on 29 December 2024, with an exercise price of $0.01, over ordinary shares. The exercise period ends on the 10th anniversary of the date of grant. During 2025 the Group granted 12,750 restricted shares and 19,150 options under the same terms and assumption used for the grant in 2024. The vesting period for majority of the restricted shares and options is as follows: 1. Twenty-five percent (25%) of the shares covered by the award, on the 2nd anniversary of the grant date. 2. Additional twenty-five percent (25%) of the shares covered by the award, on the 4th anniversary of the grant date. 3. Additional fifty percent (50%) of the shares covered by the award, on the 5th anniversary of the grant date. Voting Rights: Shares granted under the 2024 Plan are subject to an irrevocable proxy and power of attorney until the shares are listed for trading on a stock exchange or market. This proxy allows the designated person or persons, as determined by the Committee, to receive notices, vote, and take other actions in respect of the shares. The proxy holder will vote the shares in the same proportion as the result of the vote at the shareholders\u2019 meeting or written consent, unless directed otherwise by the Board. Dividend Rights: Grantees are entitled to receive dividends distributed with respect to the shares, subject to certain provisions of the iFOREX Articles of Association and applicable laws. For 102 Awards, the Trustee will transfer the dividend payment to the Grantee after withholding any applicable taxes. If a cash dividend is distributed with respect to restricted shares during the restricted period, the Trustee will transfer the dividend payment to the Grantee after withholding any applicable taxes, and the amount withheld will be remitted to the taxing authority upon the earlier of the lapse of the restricted period, termination of employment, or the Grant-ee\u2019s death, disability, or retirement. As of the 31 December 2025 there were 151,700 (2024: 141,800) restricted shares and 74,850 (2024: 54,200) outstanding options with a weighted average exercise price of $0.01. As of 31 December 2025 35,917 options vested. The fair value of Restricted shares, granted in 2024, was estimated based on independent valuation of the fair value of the shares on the date of the grant and was set on $62.9. Additional grants were made in the beginning of 2025. The valuation used to value the options in 2024 was also used to determine the value of the options granted in 2025, due to the close timing proximity of the two grants. The fair value of options, granted in 2024 was estimated using the Black & Scholes option-pricing model:
2025
Weighted average expected term (years)*
7
Risk free interest rate (%)
4.71
Volatility (%)
35.96
Dividend yield(%)
17.8
Estimated share price ($)
62.9
Option value ($)
18.06
* The number of years adjusted for every tranch. For executive managers the number of years used was 10 years and the option value was set at $11. These assumptions and estimates were determined as follows: Expected Volatility. Since iFOREX has no trading history of its ordinary shares, the expected volatility is derived from the average historical share volatilities of several unrelated public companies within the iFOREX industry that iFOREX considers to be comparable to its own business over a period equivalent to the option\u2019s expected term. Risk-Free Interest Rate. The risk-free rate for the expected term of the options is based on the Black-Scholes option-pricing model on the yields of U.S. Treasury securities with maturities appropriate for the expected term of employee share option awards. Dividend yield: 17.8%. Based on the management estimation for dividend distribution policy as of the day of grant. The share-based payment expense was recorded in the statement of profit or loss as follows:
Year ended Year ended
December 31, 2025 December 31, 2024
Selling and marketing:
Information technology
1,094
23
Other
457
80
General, administrative and operating
2,155
154
3,706
257
Refer to Note 22 for change made to equity instruments subsequent to IPO.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-303": { "value": "Share incentive plan iFOREX Holding Ltd., a subsidiary of the Company, adopted the 2024 Share Incentive Plan (the \u201c2024 Plan\u201d) on 26 September 2024. The 2024 Plan provides for the grant of options, and restricted shares to its employees, directors, office holders, service providers and consultants of the Group. On and with effect from Admission, the 2024 Plan will be amended so that it is adopted by the Company and, following Admission, the grant of the options and restricted shares will be in respect of Shares in the Company. On 26 November 2024 the Group granted 141,800 restricted shares and 54,200 options on 29 December 2024, with an exercise price of $0.01, over ordinary shares. The exercise period ends on the 10th anniversary of the date of grant. During 2025 the Group granted 12,750 restricted shares and 19,150 options under the same terms and assumption used for the grant in 2024. The vesting period for majority of the restricted shares and options is as follows: 1. Twenty-five percent (25%) of the shares covered by the award, on the 2nd anniversary of the grant date. 2. Additional twenty-five percent (25%) of the shares covered by the award, on the 4th anniversary of the grant date. 3. Additional fifty percent (50%) of the shares covered by the award, on the 5th anniversary of the grant date. Voting Rights: Shares granted under the 2024 Plan are subject to an irrevocable proxy and power of attorney until the shares are listed for trading on a stock exchange or market. This proxy allows the designated person or persons, as determined by the Committee, to receive notices, vote, and take other actions in respect of the shares. The proxy holder will vote the shares in the same proportion as the result of the vote at the shareholders\u2019 meeting or written consent, unless directed otherwise by the Board. Dividend Rights: Grantees are entitled to receive dividends distributed with respect to the shares, subject to certain provisions of the iFOREX Articles of Association and applicable laws. For 102 Awards, the Trustee will transfer the dividend payment to the Grantee after withholding any applicable taxes. If a cash dividend is distributed with respect to restricted shares during the restricted period, the Trustee will transfer the dividend payment to the Grantee after withholding any applicable taxes, and the amount withheld will be remitted to the taxing authority upon the earlier of the lapse of the restricted period, termination of employment, or the Grant-ee\u2019s death, disability, or retirement. As of the 31 December 2025 there were 151,700 (2024: 141,800) restricted shares and 74,850 (2024: 54,200) outstanding options with a weighted average exercise price of $0.01. As of 31 December 2025 35,917 options vested. The fair value of Restricted shares, granted in 2024, was estimated based on independent valuation of the fair value of the shares on the date of the grant and was set on $62.9. Additional grants were made in the beginning of 2025. The valuation used to value the options in 2024 was also used to determine the value of the options granted in 2025, due to the close timing proximity of the two grants. The fair value of options, granted in 2024 was estimated using the Black & Scholes option-pricing model:
2025
Weighted average expected term (years)*
7
Risk free interest rate (%)
4.71
Volatility (%)
35.96
Dividend yield(%)
17.8
Estimated share price ($)
62.9
Option value ($)
18.06
* The number of years adjusted for every tranch. For executive managers the number of years used was 10 years and the option value was set at $11. These assumptions and estimates were determined as follows: Expected Volatility. Since iFOREX has no trading history of its ordinary shares, the expected volatility is derived from the average historical share volatilities of several unrelated public companies within the iFOREX industry that iFOREX considers to be comparable to its own business over a period equivalent to the option\u2019s expected term. Risk-Free Interest Rate. The risk-free rate for the expected term of the options is based on the Black-Scholes option-pricing model on the yields of U.S. Treasury securities with maturities appropriate for the expected term of employee share option awards. Dividend yield: 17.8%. Based on the management estimation for dividend distribution policy as of the day of grant. The share-based payment expense was recorded in the statement of profit or loss as follows:
Year ended Year ended
December 31, 2025 December 31, 2024
Selling and marketing:
Information technology
1,094
23
Other
457
80
General, administrative and operating
2,155
154
3,706
257
Refer to Note 22 for change made to equity instruments subsequent to IPO.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-277": { "value": "
Note 19 - Subsidiaries and ownership
The Group was, as at 31 December 2025 ultimately controlled by Mr. Eyal Carmon who held 100% of the shares in the Company.
The Company has one direct subsidiary, iFOREX Holding Ltd., of which it owns 69% of the issued shares, as at 31 December 2025 (2024: 74%)
iFOREX Holding Ltd. directly and indirectly owns 100% of the issued shares of all other subsidiaries of the Group as at 31 December 2025.
The table below sets out the details of the active subsidiaries of the Company during the consolidated financial statements period.
Active subsidiaries:
Activity
Country of incorporation
iFOREX Holding Ltd.
Holdings
BVI
Formula Investment House Ltd.
Trading
BVI
iCFD Limited
Trading
Cyprus
Formula Investment House B.O.S Ltd.
Trading
Cyprus
I For Fintech Limited
Trading
Israel
Athens Branch (of Formula Investment House Ltd.)
Ancillary Services
Greece
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-278": { "value": "
Note 20 - Related party transactions
(i) Directors\u2019 remuneration
The remuneration of Directors and other members of key management was as follows:
2025
2024
Remuneration of directors
2,444
2,803
Key management fee
603
455
3,047
3,258
The above fees are commission paid in respect of customer support services provided by companies controlled by the director. Fees are
comprised of base amount and variable component.
(ii) Dividend payable to Director
Nature of transactions
2025
2024
Shareholder
Dividend payable
\u2013
5,932
\u2013
5,932
(iii) Payables to related parties
Nature of transactions
2025
2024
Director
Commission
169
153
169
153
(iv) Compensation of key management personnel of the Group recognized as an expense:
2025
2024
Short-term employee benefits 1,236 890
Share-based payment
941
41
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-296": { "value": "Note 20 - Related party transactions (i) Directors\u2019 remuneration The remuneration of Directors and other members of key management was as follows:
2025
2024
Remuneration of directors
2,444
2,803
Key management fee
603
455
3,047
3,258
The above fees are commission paid in respect of customer support services provided by companies controlled by the director. Fees are comprised of base amount and variable component. (ii) Dividend payable to Director
Nature of transactions
2025
2024
Shareholder
Dividend payable
\u2013
5,932
\u2013
5,932
(iii) Payables to related parties
Nature of transactions
2025
2024
Director
Commission
169
153
169
153
(iv) Compensation of key management personnel of the Group recognized as an expense:
2025
2024
Short-term employee benefits 1,236 890
Share-based payment
941
41
", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-309": { "value": "(i) Directors\u2019 remuneration The remuneration of Directors and other members of key management was as follows:
2025
2024
Remuneration of directors
2,444
2,803
Key management fee
603
455
3,047
3,258
The above fees are commission paid in respect of customer support services provided by companies controlled by the director. Fees are comprised of base amount and variable component. (ii) Dividend payable to Director
Nature of transactions
2025
2024
Shareholder
Dividend payable
\u2013
5,932
\u2013
5,932
(iii) Payables to related parties
Nature of transactions
2025
2024
Director
Commission
169
153
169
153
(iv) Compensation of key management personnel of the Group recognized as an expense:
2025
2024
Short-term employee benefits 1,236 890
Share-based payment
941
41
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-279": { "value": "Note 21 - Financial instruments \u2013 fair values and risk and management financial risk factors The Group is exposed to the following risks from its use of financial instruments: \u2022 Credit risk; \u2022 Liquidity risk; \u2022 Market risk; The Board of Directors has the overall responsibility for the establishment and oversight of the Group\u2019s risk management framework. The Group\u2019s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls, and monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and in the Group\u2019s activities. i. Credit Risk Credit risk arises when a failure by counter parties to discharge their obligations could reduce the amount of future cash inflows from financial assets on hand at the reporting date. The Group has policies in place to ensure that transactions are conducted with counterparties with an appropriate credit history. Cash balances are held with high credit quality financial institutions and the Group has policies to limit the amount of credit exposure to any financial institution. The carrying amount of financial assets represents the maximum credit exposure. The Group relies on third party credit card clearers, payment institutions and payment service providers including cryptocurrency exchanges in order to allow clients to fund their accounts with the Group. Such credit card clearers, payment institutions and payment service providers may hold funds owed to the Group for different durations, including between the time the client payment transaction is approved and when settlement is received by the Group. The Group credits the full amount of the client\u2019s transaction to the client\u2019s account with the Group, and therefore, the Group is exposed to a risk that such third-party provider will fail to make settlement of such funds to the Group. Failure to make settlement may have an adverse effect on the Group\u2019s financial results and operations. To minimise such risks the Group operates a fully integrated proprietary cashier system (the Group\u2019s payment system) enabling client deposits to be made in multiple currencies across a wide range of payment methods for both online and offline transactions. The Cashier system was developed for the Group\u2019s clientele and designed to cater to clients across different locations with clients able to see the most compatible payment options. The cashier allows the Group to manage the flow of transactions between various payment service providers, prioritising providers based on fees, reliability and settlement timing, thus reducing costs, increasing efficiencies and reducing credit risk ii. Liquidity Risk Liquidity risk is the risk that the Group will encounter difficulty in meeting obligations arising from its financial liabilities that are settled by delivering cash or other financial assets. Liquidity risk is managed centrally and, on a Group wide basis. The Group\u2019s approach to managing liquidity is to ensure it will have sufficient liquidity to meet its financial liabilities when due, under both normal circumstances and stressed conditions. The Group has procedures with the object of minimising losses such as maintaining sufficient cash and other highly liquid current assets. The following are the contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted and include contractual interest payments.
Carrying Contractual Between 1-5
amount
cash flows
Within 1 year
years
More than 5 years
December 31, 2025
Lease liabilities
1,574
1,878
353
1,221
\u2013
Bank overdrafts
45
45
45
\u2013
\u2013
Trade and other payables
3,918
3,918
3,918
\u2013
\u2013
5,537
5,841
4,316
1,221
\u2013
Carrying Contractual Between 1-5
amount
cash flows
Within 1 year
years
More than 5 years
December 31, 2024
Lease liabilities
1,725
2,050
314
1,203
208
Bank overdrafts
43
43
43
\u2013
\u2013
Trade and other payables
8,306
8,306
8,306
\u2013
\u2013
10,074
10,399
8,663
1,203
208
iii. Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the
Group\u2019s income or the value of its holdings of financial instruments. The Group inherits risk from the positions its clients take within a
market, as the Group matches the short and long positions of its clients and internally manages the residual net exposure, which could
potentially lead to market losses. Such market risks can occur where a market fluctuates suddenly or sharply or where there is a steady
demand for an instrument in one direction which the Group fails to manage promptly and effectively.
The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while
optimising the return. The Group has in place a number of market risk management techniques to ensure that it is able to match
client positions and manage any downside risk, including actively monitoring price movements, varying spreads in response to market
movements, the use of overnight fees, increasing margin requirements and imposing USD 15m limits on the maximum exposure for
each client position and lower limits on a per asset basis.
iv. Currency risk
Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. Currency risk
arises when future commercial transactions and recognised assets and liabilities are denominated in a currency that is not the Group\u2019s
functional currency. The Group is exposed to foreign exchange risk arising from various currency exposures primarily with respect to the
Euro, Israeli Shekel and British Pound. The Group\u2019s management monitors the exchange rate fluctuations on a continuous basis and acts
accordingly.
If the US dollar had strengthened by 1% as at 31 December 2025 and 2024 in respect of balances denominated in other currencies, with
all other variables unchanged, the exposure on income after taxes in respect of those balances is shown below. The exposure in respect
of balances denominated in other currencies is immaterial.
2025
2024
Israeli Shekel
1,275
1,043
Euro
1,203
1,051
British Pounds
82
76
Other currencies
7
7
2,567
2,177
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-297": { "value": "Note 21 - Financial instruments \u2013 fair values and risk and management financial risk factors The Group is exposed to the following risks from its use of financial instruments: \u2022 Credit risk; \u2022 Liquidity risk; \u2022 Market risk; The Board of Directors has the overall responsibility for the establishment and oversight of the Group\u2019s risk management framework. The Group\u2019s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls, and monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and in the Group\u2019s activities. i. Credit Risk Credit risk arises when a failure by counter parties to discharge their obligations could reduce the amount of future cash inflows from financial assets on hand at the reporting date. The Group has policies in place to ensure that transactions are conducted with counterparties with an appropriate credit history. Cash balances are held with high credit quality financial institutions and the Group has policies to limit the amount of credit exposure to any financial institution. The carrying amount of financial assets represents the maximum credit exposure. The Group relies on third party credit card clearers, payment institutions and payment service providers including cryptocurrency exchanges in order to allow clients to fund their accounts with the Group. Such credit card clearers, payment institutions and payment service providers may hold funds owed to the Group for different durations, including between the time the client payment transaction is approved and when settlement is received by the Group. The Group credits the full amount of the client\u2019s transaction to the client\u2019s account with the Group, and therefore, the Group is exposed to a risk that such third-party provider will fail to make settlement of such funds to the Group. Failure to make settlement may have an adverse effect on the Group\u2019s financial results and operations. To minimise such risks the Group operates a fully integrated proprietary cashier system (the Group\u2019s payment system) enabling client deposits to be made in multiple currencies across a wide range of payment methods for both online and offline transactions. The Cashier system was developed for the Group\u2019s clientele and designed to cater to clients across different locations with clients able to see the most compatible payment options. The cashier allows the Group to manage the flow of transactions between various payment service providers, prioritising providers based on fees, reliability and settlement timing, thus reducing costs, increasing efficiencies and reducing credit risk ii. Liquidity Risk Liquidity risk is the risk that the Group will encounter difficulty in meeting obligations arising from its financial liabilities that are settled by delivering cash or other financial assets. Liquidity risk is managed centrally and, on a Group wide basis. The Group\u2019s approach to managing liquidity is to ensure it will have sufficient liquidity to meet its financial liabilities when due, under both normal circumstances and stressed conditions. The Group has procedures with the object of minimising losses such as maintaining sufficient cash and other highly liquid current assets. The following are the contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted and include contractual interest payments.
Carrying Contractual Between 1-5
amount
cash flows
Within 1 year
years
More than 5 years
December 31, 2025
Lease liabilities
1,574
1,878
353
1,221
\u2013
Bank overdrafts
45
45
45
\u2013
\u2013
Trade and other payables
3,918
3,918
3,918
\u2013
\u2013
5,537
5,841
4,316
1,221
\u2013
Carrying Contractual Between 1-5
amount
cash flows
Within 1 year
years
More than 5 years
December 31, 2024
Lease liabilities
1,725
2,050
314
1,203
208
Bank overdrafts
43
43
43
\u2013
\u2013
Trade and other payables
8,306
8,306
8,306
\u2013
\u2013
10,074
10,399
8,663
1,203
208
iii. Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group\u2019s income or the value of its holdings of financial instruments. The Group inherits risk from the positions its clients take within a market, as the Group matches the short and long positions of its clients and internally manages the residual net exposure, which could potentially lead to market losses. Such market risks can occur where a market fluctuates suddenly or sharply or where there is a steady demand for an instrument in one direction which the Group fails to manage promptly and effectively. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. The Group has in place a number of market risk management techniques to ensure that it is able to match client positions and manage any downside risk, including actively monitoring price movements, varying spreads in response to market movements, the use of overnight fees, increasing margin requirements and imposing USD 15m limits on the maximum exposure for each client position and lower limits on a per asset basis. iv. Currency risk Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. Currency risk arises when future commercial transactions and recognised assets and liabilities are denominated in a currency that is not the Group\u2019s functional currency. The Group is exposed to foreign exchange risk arising from various currency exposures primarily with respect to the Euro, Israeli Shekel and British Pound. The Group\u2019s management monitors the exchange rate fluctuations on a continuous basis and acts accordingly. If the US dollar had strengthened by 1% as at 31 December 2025 and 2024 in respect of balances denominated in other currencies, with all other variables unchanged, the exposure on income after taxes in respect of those balances is shown below. The exposure in respect of balances denominated in other currencies is immaterial.
2025
2024
Israeli Shekel
1,275
1,043
Euro
1,203
1,051
British Pounds
82
76
Other currencies
7
7
2,567
2,177
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-304": { "value": "
i. Credit Risk
Credit risk arises when a failure by counter parties to discharge their obligations could reduce the amount of future cash inflows
from financial assets on hand at the reporting date. The Group has policies in place to ensure that transactions are conducted with
counterparties with an appropriate credit history. Cash balances are held with high credit quality financial institutions and the Group
has policies to limit the amount of credit exposure to any financial institution. The carrying amount of financial assets represents the
maximum credit exposure.
The Group relies on third party credit card clearers, payment institutions and payment service providers including cryptocurrency
exchanges in order to allow clients to fund their accounts with the Group. Such credit card clearers, payment institutions and payment
service providers may hold funds owed to the Group for different durations, including between the time the client payment transaction
is approved and when settlement is received by the Group. The Group credits the full amount of the client\u2019s transaction to the client\u2019s
account with the Group, and therefore, the Group is exposed to a risk that such third-party provider will fail to make settlement of such
funds to the Group. Failure to make settlement may have an adverse effect on the Group\u2019s financial results and operations.
To minimise such risks the Group operates a fully integrated proprietary cashier system (the Group\u2019s payment system) enabling client
deposits to be made in multiple currencies across a wide range of payment methods for both online and offline transactions. The
Cashier system was developed for the Group\u2019s clientele and designed to cater to clients across different locations with clients able to
see the most compatible payment options. The cashier allows the Group to manage the flow of transactions between various payment
service providers, prioritising providers based on fees, reliability and settlement timing, thus reducing costs, increasing efficiencies and
reducing credit risk
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-305": { "value": "
ii. Liquidity Risk
Liquidity risk is the risk that the Group will encounter difficulty in meeting obligations arising from its financial liabilities that are settled
by delivering cash or other financial assets. Liquidity risk is managed centrally and, on a Group wide basis. The Group\u2019s approach to
managing liquidity is to ensure it will have sufficient liquidity to meet its financial liabilities when due, under both normal circumstances
and stressed conditions. The Group has procedures with the object of minimising losses such as maintaining sufficient cash and other
highly liquid current assets.
The following are the contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted and
include contractual interest payments.
Carrying Contractual Between 1-5
amount
cash flows
Within 1 year
years
More than 5 years
December 31, 2025
Lease liabilities
1,574
1,878
353
1,221
\u2013
Bank overdrafts
45
45
45
\u2013
\u2013
Trade and other payables
3,918
3,918
3,918
\u2013
\u2013
5,537
5,841
4,316
1,221
\u2013
Carrying Contractual Between 1-5
amount
cash flows
Within 1 year
years
More than 5 years
December 31, 2024
Lease liabilities
1,725
2,050
314
1,203
208
Bank overdrafts
43
43
43
\u2013
\u2013
Trade and other payables
8,306
8,306
8,306
\u2013
\u2013
10,074
10,399
8,663
1,203
208
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-306": { "value": "iii. Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group\u2019s income or the value of its holdings of financial instruments. The Group inherits risk from the positions its clients take within a market, as the Group matches the short and long positions of its clients and internally manages the residual net exposure, which could potentially lead to market losses. Such market risks can occur where a market fluctuates suddenly or sharply or where there is a steady demand for an instrument in one direction which the Group fails to manage promptly and effectively. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. The Group has in place a number of market risk management techniques to ensure that it is able to match client positions and manage any downside risk, including actively monitoring price movements, varying spreads in response to market movements, the use of overnight fees, increasing margin requirements and imposing USD 15m limits on the maximum exposure for each client position and lower limits on a per asset basis. iv. Currency risk Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. Currency risk arises when future commercial transactions and recognised assets and liabilities are denominated in a currency that is not the Group\u2019s functional currency. The Group is exposed to foreign exchange risk arising from various currency exposures primarily with respect to the Euro, Israeli Shekel and British Pound. The Group\u2019s management monitors the exchange rate fluctuations on a continuous basis and acts accordingly. If the US dollar had strengthened by 1% as at 31 December 2025 and 2024 in respect of balances denominated in other currencies, with all other variables unchanged, the exposure on income after taxes in respect of those balances is shown below. The exposure in respect of balances denominated in other currencies is immaterial.
2025
2024
Israeli Shekel
1,275
1,043
Euro
1,203
1,051
British Pounds
82
76
Other currencies
7
7
2,567
2,177
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-280": { "value": "
Note 22 - Events after the reporting period
On 25 February 2026 (\u201cAdmission Date\u201d), the Company successfully completed its initial public offering on the London Stock Exchange,
pursuant to which its entire issued ordinary share capital, consisting of 22,186,679 Ordinary Shares, was admitted to the equity shares
(commercial companies) category of the Official List of the UK Financial Conduct Authority and to trading on the London Stock Exchanges
plc\u2019s main market for listed securities under the ticker \u201cIFRX\u201d. The initial public offering resulted in a capital raise of \u00a38.75 million
($11.81 million), offering of 4,487,179 new Shares at 195 pence per share.
On the Admission Date, the Company entered into a Share Exchange Agreement with the shareholders of its subsidiary, iFOREX Holding Ltd.
(BVI) (\u201cIFH\u201d), pursuant to which holders of shares in IFH received 14 Ordinary Shares in the Company for each 1 Ordinary Share in IFH.
Immediately following the Admission Date, Mr. Eyal Carmon held 55.5% of the shares of the Company.
With effect from the Admission Date, Mr. Ron Avshalom Golan, Sir Michael Lawrence Davis and Mr. Denzil Manistre Benedict Jenkins
were appointed as members of the board of directors of the Company.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800DHYQM8426F7F96", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }