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"Tag137": {
"value": "\nCORPORATE INFORMATION
\nCapital Limited (the \u201cCompany\u201d) is incorporated in Bermuda.
\n\nThe Company and its
\nsubsidiaries (the \u201cGroup\u201d) provide drilling, mining (load and haul), mineral assaying and
\nsurveying services. The Group also has a portfolio of investments in listed and unlisted
\nexploration and mining companies.
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nDuring the year ended 31 December 2024, the Group provided a complete range of drilling,
\nmining, maintenance and geochemical laboratory solutions to customers within the global
\nmining industry. The Company\u2019s services include exploration, delineation and production
\ndrilling; load and haul services; maintenance; and geochemical analysis. The Group\u2019s
\ncorporate headquarters are in the United Kingdom and its registered office is located in
\nBermuda; and it has established operations in Canada, C\u00f4te d\u2019Ivoire, Democratic Republic
\nof Congo, Egypt, Gabon, Ghana, Guinea, Kenya, Mali, Mauritania, Pakistan, Saudi Arabia,
\nTanzania, United States of America and Zambia.
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag138": {
"value": "Capital Limited",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag139": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag140": {
"value": "\nThe Company and its \nsubsidiaries (the \u201cGroup\u201d) provide drilling, mining (load and haul), mineral assaying and \nsurveying services. The Group also has a portfolio of investments in listed and unlisted \nexploration and mining companies.\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag141": {
"value": "\nDuring the year ended 31 December 2024, the Group provided a complete range of drilling, \nmining, maintenance and geochemical laboratory solutions to customers within the global \nmining industry. The Company\u2019s services include exploration, delineation and production \ndrilling; load and haul services; maintenance; and geochemical analysis. The Group\u2019s \ncorporate headquarters are in the United Kingdom and its registered office is located in \nBermuda; and it has established operations in Canada, C\u00f4te d\u2019Ivoire, Democratic Republic \nof Congo, Egypt, Gabon, Ghana, Guinea, Kenya, Mali, Mauritania, Pakistan, Saudi Arabia, \nTanzania, United States of America and Zambia.\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag142": {
"value": "\n
\n
\n1. BASIS OF PREPARATION
\nThe principal accounting policies applied in the preparation of the Group\u2019s Annual Financial
\nStatements are set out below. The policies have been consistently applied to all the years
\npresented, unless otherwise stated.
\nThe Group Annual Financial Statements are presented in United States Dollars, which is
\nalso the Group\u2019s functional currency. Amounts are rounded to the nearest thousand, unless
\notherwise stated.
\n\nThe Group Annual Financial Statements have been prepared in accordance with
\nInternational Financial Reporting Standards (IFRS) issued by the International Accounting
\nStandards Board (IASB).
\n
\n\n\n\n\n\n\n\n\n\n\n\nThe pr
\neparation of financial statements in compliance with IFRS requires the use of certain
\ncritical accounting estimates. It also requires Group management to exercise judgment
\nin applying the Group\u2019s accounting policies. The areas where significant judgments and
\nestimates have been made in preparing the financial statements and their effect are disclosed
\nin Note 2.
\nWhere additional information has been presented in the current year Annual Financial
\nStatements, the prior year amounts have been presented to be consistent with the
\npresentation in the current year.
\nThe Group Annual Financial Statements have been prepared on the historical cost basis
\nexcept for certain financial instruments which are measured at fair value.
\n\n
\n\n
\n\n
\n1.1 New standards, interpretations and amendments effective from
\n1 January 2024
\nThe following amendments are effective for the period beginning 1 January 2024:
\n\u2022 Supplier F
\ninance Arrangements (Amendments to IAS 7 & IFRS 7);
\n\u2022 Lease L
\niability in a Sale and Leaseback (Amendments to IFRS16);
\n\u2022 Classification of L
\niabilities as Current or Non-Current (Amendments to IAS 1); and
\n\u2022 Non-c
\nurrent Liabilities with Covenants (Amendments to IAS 1).
\nThese amendments to various IFRS Accounting Standards are mandatorily effective for
\nreporting periods beginning on or after 1 January 2024. See the applicable notes for further
\ndetails on how the amendments affected the Group.
\nSupplier Finance Arrangements (Amendments to IAS 7 & IFRS 7)
\nOn 25 May 2023, the IASB issued Supplier Finance Arrangements, which amended IAS 7
\nStatement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.
\nThe amendments require entities to provide certain specific disclosures (qualitative and
\nquantitative) related to supplier finance arrangements. The amendments also provide
\nguidance on characteristics of supplier finance arrangements.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\nLease Liability in a Sale and Leaseback (Amendments to IFRS 16)
\nOn 22 September 2022, the IASB issued amendments to IFRS 16 \u2014 Lease Liability in a Sale
\nand Leaseback (the Amendments).
\nPrior to the Amendments, IFRS 16 did not contain specific measurement requirements for
\nlease liabilities that may contain variable lease payments arising in a sale and leaseback
\ntransaction. In applying the subsequent measurement requirements of lease liabilities to a
\nsale and leaseback transaction, the Amendments require a seller-lessee to determine \u2018lease
\npayments\u2019 or \u2018revised lease payments\u2019 in a way that the seller-lessee would not recognise any
\namount of the gain or loss that relates to the right of use retained by the seller-lessee.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n\n
\n\n
\n\n
\n1. New sta
\nndards, interpretations and amendments effective from
\n1 January 2024 continued
\nClassification of Liabilities as Current or Non-Current and Non-current Liabilities
\nwith Covenants (Amendments to IAS 1)
\nThe IASB issued amendments to IAS 1 in January 2020 Classification of Liabilities as Current
\nor Non-current and subsequently, in October 2022 Non-current Liabilities with Covenants.
\nThe amendments clarify the following:
\n\u2022 An ent
\nity\u2019s right to defer settlement of a liability for at least twelve months after the
\nreporting period must have substance and must exist at the end of the reporting period.
\n\u2022 If an
\n entity\u2019s right to defer settlement of a liability is subject to covenants, such covenants
\naffect whether that right exists at the end of the reporting period only if the entity is
\nrequired to comply with the covenant on or before the end of the reporting period.
\n\u2022 The c
\nlassification of a liability as current or non-current is unaffected by the likelihood that
\nthe entity will exercise its right to defer settlement.
\n\u2022 In ca
\nse of a liability that can be settled, at the option of the counterparty, by the
\ntransfer of the entity\u2019s own equity instruments, such settlement terms do not affect the
\nclassification of t
\nhe liability as current or non-current only if the option is classified as an
\nequity instrument.
\nThese amendments have no effect on the measurement of any items in the consolidated
\nfinancial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.2 Standards and interpretations not yet effective
\nThere are a number of standards, amendments to standards and interpretations which have
\nbeen issued by the IASB that are effective in future accounting periods that the Group has
\ndecided not to adopt early.
\nStandard/Interpretation
\nEffective Date Years
\nbeginning on or after
\nExpected Impact
\nLack of Exchangeability (Amendment to IAS 21 The
\nEffects of Changes in Foreign Exchange Rates)
\nJanuary 1, 2025
\nUnlikely there will be
\na material impact
\nAmendments to the Classification and Measurement
\nof Financial Instruments (Amendments to IFRS 9
\nFinancial Instruments and IFRS 7)
\nJanuary 1, 2026
\nUnlikely there will be
\na material impact
\nContracts Referencing Nature-dependent Electricity
\n(Amendments to IFRS 9 and IFRS 7)
\nJanuary 1, 2026
\nUnlikely there will be
\na material impact
\nIFRS18 Presentation and Disclosure in Financial
\nStatements
\nJanuary 1, 2027
\nUnlikely there will be
\na material impact
\nIFRS19 Subsidiaries without Public Accountability:
\nDisclosures
\nJanuary 1, 2027
\nUnlikely there will be
\na material impact
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.3 Going Concern
\nAs at 31 December 2024, the Group had a robust balance sheet with a low debt gearing with
\nequity of $283.4 million and loans and borrowings of $116.3 million. Cash as at 31 December
\n2024 was $40.5 million, with net debt of $75.7 million. As at 31 December 2024, investments
\nat fair value amounted to $30.3 million of which $29.1 million are level 1 investments which
\nprovides additional flexibility as these investments could be converted into cash.
\nThis robustness is underpinned by stable cash flows generated by a diversified service
\noffering and diversified contract portfolio. Revenues continued to perform strongly in 2024
\nwith increased revenue of 9% compared to 2023. Commercially, the Nevada Gold Mines
\ncontract should reach its full capacity during the year and we expect MSALABS to continue
\nits strong revenue growth experienced in 2024. Furthermore, the Group continues to leverage
\nits strong relationships across the mining sector with contract extensions at Perseus\u2019
\nSissingu\u00e9 G
\nold Mine in C\u00f4te d\u2019Ivoire and new contract awards at their Yaour\u00e9 Gold Mine
\nin C\u00f4te d\u2019Ivoire and the Nyanzaga Gold Project in Tanzania. Looking forward, the Group is
\ncurrently mobilising the majority of our mining equipment fleet to Barrick\u2019s world-class Reko
\nDiq copper-gold project in Pakistan, which will involve both early works civils and longer-term
\ntailings storage facility mining services.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n1. BASIS OF PREPARATION CONTINUED
\n3. Going C
\noncern continued
\nIn determining the going concern status of the business, the Board has reviewed the Group\u2019s
\nforecasts for the 18 months to June 2026, including both forecast liquidity and covenant
\nmeasurements. In the assessment, management took into consideration the principal risks of
\nthe business that are most relevant to the going concern assessment and reverse stressed
\nthe forecast model to identify the magnitude of sensitivity required to cause a breach in
\ncovenants or risk the going concern of the business, alongside the Group\u2019s capacity to
\nmitigate. The most relevant sensitivity was considered to be a decrease in EBITDA through
\nloss of contracts, with no redeployment of equipment or other mitigating actions. EBITDA
\nwould need to fall by 19% during the period of assessment for going concern to breach the
\ncovenant test (interest cover) at June 2025. However, if mitigating actions (in this case, the
\nsale of investments) were undertaken, then EBITDA would need to fall by 34% during the
\nperiod of assessment for going concern to breach the covenant test (interest cover) at June
\n2025.
\nGiven the Group\u2019s exposure to high-quality mine site operations and strong relationships
\nwith blue-chip customers, we consider a decrease of such magnitude to be remote. Based
\non its assessment of the forecasts, principal risks and uncertainties and mitigating actions
\nconsidered avai
\nlable to the Group in the event of downside scenarios, the Board confirms that
\nit is satisfied the Group will be able to continue to operate and meet its liabilities as they fall
\ndue over the going concern period to June 2026. Accordingly, the Board has concluded that
\nthe going concern basis of preparation of the Financial Statements is appropriate and that
\nthere are no material uncertainties that would cast doubt on that basis of preparation.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag144": {
"value": "\nThe Group Annual Financial Statements have been prepared in accordance with
\nInternational Financial Reporting Standards (IFRS) issued by the International Accounting
\nStandards Board (IASB).
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag146": {
"value": "\n
\n\n
\n\n
\n1.1 New standards, interpretations and amendments effective from
\n1 January 2024
\nThe following amendments are effective for the period beginning 1 January 2024:
\n\u2022 Supplier F
\ninance Arrangements (Amendments to IAS 7 & IFRS 7);
\n\u2022 Lease L
\niability in a Sale and Leaseback (Amendments to IFRS16);
\n\u2022 Classification of L
\niabilities as Current or Non-Current (Amendments to IAS 1); and
\n\u2022 Non-c
\nurrent Liabilities with Covenants (Amendments to IAS 1).
\nThese amendments to various IFRS Accounting Standards are mandatorily effective for
\nreporting periods beginning on or after 1 January 2024. See the applicable notes for further
\ndetails on how the amendments affected the Group.
\nSupplier Finance Arrangements (Amendments to IAS 7 & IFRS 7)
\nOn 25 May 2023, the IASB issued Supplier Finance Arrangements, which amended IAS 7
\nStatement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.
\nThe amendments require entities to provide certain specific disclosures (qualitative and
\nquantitative) related to supplier finance arrangements. The amendments also provide
\nguidance on characteristics of supplier finance arrangements.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\nLease Liability in a Sale and Leaseback (Amendments to IFRS 16)
\nOn 22 September 2022, the IASB issued amendments to IFRS 16 \u2014 Lease Liability in a Sale
\nand Leaseback (the Amendments).
\nPrior to the Amendments, IFRS 16 did not contain specific measurement requirements for
\nlease liabilities that may contain variable lease payments arising in a sale and leaseback
\ntransaction. In applying the subsequent measurement requirements of lease liabilities to a
\nsale and leaseback transaction, the Amendments require a seller-lessee to determine \u2018lease
\npayments\u2019 or \u2018revised lease payments\u2019 in a way that the seller-lessee would not recognise any
\namount of the gain or loss that relates to the right of use retained by the seller-lessee.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n1. New sta
\nndards, interpretations and amendments effective from
\n1 January 2024 continued
\nClassification of Liabilities as Current or Non-Current and Non-current Liabilities
\nwith Covenants (Amendments to IAS 1)
\nThe IASB issued amendments to IAS 1 in January 2020 Classification of Liabilities as Current
\nor Non-current and subsequently, in October 2022 Non-current Liabilities with Covenants.
\nThe amendments clarify the following:
\n\u2022 An ent
\nity\u2019s right to defer settlement of a liability for at least twelve months after the
\nreporting period must have substance and must exist at the end of the reporting period.
\n\u2022 If an
\n entity\u2019s right to defer settlement of a liability is subject to covenants, such covenants
\naffect whether that right exists at the end of the reporting period only if the entity is
\nrequired to comply with the covenant on or before the end of the reporting period.
\n\u2022 The c
\nlassification of a liability as current or non-current is unaffected by the likelihood that
\nthe entity will exercise its right to defer settlement.
\n\u2022 In ca
\nse of a liability that can be settled, at the option of the counterparty, by the
\ntransfer of the entity\u2019s own equity instruments, such settlement terms do not affect the
\nclassification of t
\nhe liability as current or non-current only if the option is classified as an
\nequity instrument.
\nThese amendments have no effect on the measurement of any items in the consolidated
\nfinancial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.2 Standards and interpretations not yet effective
\nThere are a number of standards, amendments to standards and interpretations which have
\nbeen issued by the IASB that are effective in future accounting periods that the Group has
\ndecided not to adopt early.
\nStandard/Interpretation
\nEffective Date Years
\nbeginning on or after
\nExpected Impact
\nLack of Exchangeability (Amendment to IAS 21 The
\nEffects of Changes in Foreign Exchange Rates)
\nJanuary 1, 2025
\nUnlikely there will be
\na material impact
\nAmendments to the Classification and Measurement
\nof Financial Instruments (Amendments to IFRS 9
\nFinancial Instruments and IFRS 7)
\nJanuary 1, 2026
\nUnlikely there will be
\na material impact
\nContracts Referencing Nature-dependent Electricity
\n(Amendments to IFRS 9 and IFRS 7)
\nJanuary 1, 2026
\nUnlikely there will be
\na material impact
\nIFRS18 Presentation and Disclosure in Financial
\nStatements
\nJanuary 1, 2027
\nUnlikely there will be
\na material impact
\nIFRS19 Subsidiaries without Public Accountability:
\nDisclosures
\nJanuary 1, 2027
\nUnlikely there will be
\na material impact
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag145": {
"value": "\n
\n\n
\n1.1 New standards, interpretations and amendments effective from
\n1 January 2024
\nThe following amendments are effective for the period beginning 1 January 2024:
\n\u2022 Supplier F
\ninance Arrangements (Amendments to IAS 7 & IFRS 7);
\n\u2022 Lease L
\niability in a Sale and Leaseback (Amendments to IFRS16);
\n\u2022 Classification of L
\niabilities as Current or Non-Current (Amendments to IAS 1); and
\n\u2022 Non-c
\nurrent Liabilities with Covenants (Amendments to IAS 1).
\nThese amendments to various IFRS Accounting Standards are mandatorily effective for
\nreporting periods beginning on or after 1 January 2024. See the applicable notes for further
\ndetails on how the amendments affected the Group.
\nSupplier Finance Arrangements (Amendments to IAS 7 & IFRS 7)
\nOn 25 May 2023, the IASB issued Supplier Finance Arrangements, which amended IAS 7
\nStatement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.
\nThe amendments require entities to provide certain specific disclosures (qualitative and
\nquantitative) related to supplier finance arrangements. The amendments also provide
\nguidance on characteristics of supplier finance arrangements.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\nLease Liability in a Sale and Leaseback (Amendments to IFRS 16)
\nOn 22 September 2022, the IASB issued amendments to IFRS 16 \u2014 Lease Liability in a Sale
\nand Leaseback (the Amendments).
\nPrior to the Amendments, IFRS 16 did not contain specific measurement requirements for
\nlease liabilities that may contain variable lease payments arising in a sale and leaseback
\ntransaction. In applying the subsequent measurement requirements of lease liabilities to a
\nsale and leaseback transaction, the Amendments require a seller-lessee to determine \u2018lease
\npayments\u2019 or \u2018revised lease payments\u2019 in a way that the seller-lessee would not recognise any
\namount of the gain or loss that relates to the right of use retained by the seller-lessee.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n1. New sta
\nndards, interpretations and amendments effective from
\n1 January 2024 continued
\nClassification of Liabilities as Current or Non-Current and Non-current Liabilities
\nwith Covenants (Amendments to IAS 1)
\nThe IASB issued amendments to IAS 1 in January 2020 Classification of Liabilities as Current
\nor Non-current and subsequently, in October 2022 Non-current Liabilities with Covenants.
\nThe amendments clarify the following:
\n\u2022 An ent
\nity\u2019s right to defer settlement of a liability for at least twelve months after the
\nreporting period must have substance and must exist at the end of the reporting period.
\n\u2022 If an
\n entity\u2019s right to defer settlement of a liability is subject to covenants, such covenants
\naffect whether that right exists at the end of the reporting period only if the entity is
\nrequired to comply with the covenant on or before the end of the reporting period.
\n\u2022 The c
\nlassification of a liability as current or non-current is unaffected by the likelihood that
\nthe entity will exercise its right to defer settlement.
\n\u2022 In ca
\nse of a liability that can be settled, at the option of the counterparty, by the
\ntransfer of the entity\u2019s own equity instruments, such settlement terms do not affect the
\nclassification of t
\nhe liability as current or non-current only if the option is classified as an
\nequity instrument.
\nThese amendments have no effect on the measurement of any items in the consolidated
\nfinancial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.2 Standards and interpretations not yet effective
\nThere are a number of standards, amendments to standards and interpretations which have
\nbeen issued by the IASB that are effective in future accounting periods that the Group has
\ndecided not to adopt early.
\nStandard/Interpretation
\nEffective Date Years
\nbeginning on or after
\nExpected Impact
\nLack of Exchangeability (Amendment to IAS 21 The
\nEffects of Changes in Foreign Exchange Rates)
\nJanuary 1, 2025
\nUnlikely there will be
\na material impact
\nAmendments to the Classification and Measurement
\nof Financial Instruments (Amendments to IFRS 9
\nFinancial Instruments and IFRS 7)
\nJanuary 1, 2026
\nUnlikely there will be
\na material impact
\nContracts Referencing Nature-dependent Electricity
\n(Amendments to IFRS 9 and IFRS 7)
\nJanuary 1, 2026
\nUnlikely there will be
\na material impact
\nIFRS18 Presentation and Disclosure in Financial
\nStatements
\nJanuary 1, 2027
\nUnlikely there will be
\na material impact
\nIFRS19 Subsidiaries without Public Accountability:
\nDisclosures
\nJanuary 1, 2027
\nUnlikely there will be
\na material impact
\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag147": {
"value": "\n
\n1.1 New standards, interpretations and amendments effective from
\n1 January 2024
\nThe following amendments are effective for the period beginning 1 January 2024:
\n\u2022 Supplier F
\ninance Arrangements (Amendments to IAS 7 & IFRS 7);
\n\u2022 Lease L
\niability in a Sale and Leaseback (Amendments to IFRS16);
\n\u2022 Classification of L
\niabilities as Current or Non-Current (Amendments to IAS 1); and
\n\u2022 Non-c
\nurrent Liabilities with Covenants (Amendments to IAS 1).
\nThese amendments to various IFRS Accounting Standards are mandatorily effective for
\nreporting periods beginning on or after 1 January 2024. See the applicable notes for further
\ndetails on how the amendments affected the Group.
\nSupplier Finance Arrangements (Amendments to IAS 7 & IFRS 7)
\nOn 25 May 2023, the IASB issued Supplier Finance Arrangements, which amended IAS 7
\nStatement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.
\nThe amendments require entities to provide certain specific disclosures (qualitative and
\nquantitative) related to supplier finance arrangements. The amendments also provide
\nguidance on characteristics of supplier finance arrangements.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\nLease Liability in a Sale and Leaseback (Amendments to IFRS 16)
\nOn 22 September 2022, the IASB issued amendments to IFRS 16 \u2014 Lease Liability in a Sale
\nand Leaseback (the Amendments).
\nPrior to the Amendments, IFRS 16 did not contain specific measurement requirements for
\nlease liabilities that may contain variable lease payments arising in a sale and leaseback
\ntransaction. In applying the subsequent measurement requirements of lease liabilities to a
\nsale and leaseback transaction, the Amendments require a seller-lessee to determine \u2018lease
\npayments\u2019 or \u2018revised lease payments\u2019 in a way that the seller-lessee would not recognise any
\namount of the gain or loss that relates to the right of use retained by the seller-lessee.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n1. New sta
\nndards, interpretations and amendments effective from
\n1 January 2024 continued
\nClassification of Liabilities as Current or Non-Current and Non-current Liabilities
\nwith Covenants (Amendments to IAS 1)
\nThe IASB issued amendments to IAS 1 in January 2020 Classification of Liabilities as Current
\nor Non-current and subsequently, in October 2022 Non-current Liabilities with Covenants.
\nThe amendments clarify the following:
\n\u2022 An ent
\nity\u2019s right to defer settlement of a liability for at least twelve months after the
\nreporting period must have substance and must exist at the end of the reporting period.
\n\u2022 If an
\n entity\u2019s right to defer settlement of a liability is subject to covenants, such covenants
\naffect whether that right exists at the end of the reporting period only if the entity is
\nrequired to comply with the covenant on or before the end of the reporting period.
\n\u2022 The c
\nlassification of a liability as current or non-current is unaffected by the likelihood that
\nthe entity will exercise its right to defer settlement.
\n\u2022 In ca
\nse of a liability that can be settled, at the option of the counterparty, by the
\ntransfer of the entity\u2019s own equity instruments, such settlement terms do not affect the
\nclassification of t
\nhe liability as current or non-current only if the option is classified as an
\nequity instrument.
\nThese amendments have no effect on the measurement of any items in the consolidated
\nfinancial statements of the Group.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag151": {
"value": "\n1.3 Going Concern
\nAs at 31 December 2024, the Group had a robust balance sheet with a low debt gearing with
\nequity of $283.4 million and loans and borrowings of $116.3 million. Cash as at 31 December
\n2024 was $40.5 million, with net debt of $75.7 million. As at 31 December 2024, investments
\nat fair value amounted to $30.3 million of which $29.1 million are level 1 investments which
\nprovides additional flexibility as these investments could be converted into cash.
\nThis robustness is underpinned by stable cash flows generated by a diversified service
\noffering and diversified contract portfolio. Revenues continued to perform strongly in 2024
\nwith increased revenue of 9% compared to 2023. Commercially, the Nevada Gold Mines
\ncontract should reach its full capacity during the year and we expect MSALABS to continue
\nits strong revenue growth experienced in 2024. Furthermore, the Group continues to leverage
\nits strong relationships across the mining sector with contract extensions at Perseus\u2019
\nSissingu\u00e9 G
\nold Mine in C\u00f4te d\u2019Ivoire and new contract awards at their Yaour\u00e9 Gold Mine
\nin C\u00f4te d\u2019Ivoire and the Nyanzaga Gold Project in Tanzania. Looking forward, the Group is
\ncurrently mobilising the majority of our mining equipment fleet to Barrick\u2019s world-class Reko
\nDiq copper-gold project in Pakistan, which will involve both early works civils and longer-term
\ntailings storage facility mining services.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n1. BASIS OF PREPARATION CONTINUED
\n3. Going C
\noncern continued
\nIn determining the going concern status of the business, the Board has reviewed the Group\u2019s
\nforecasts for the 18 months to June 2026, including both forecast liquidity and covenant
\nmeasurements. In the assessment, management took into consideration the principal risks of
\nthe business that are most relevant to the going concern assessment and reverse stressed
\nthe forecast model to identify the magnitude of sensitivity required to cause a breach in
\ncovenants or risk the going concern of the business, alongside the Group\u2019s capacity to
\nmitigate. The most relevant sensitivity was considered to be a decrease in EBITDA through
\nloss of contracts, with no redeployment of equipment or other mitigating actions. EBITDA
\nwould need to fall by 19% during the period of assessment for going concern to breach the
\ncovenant test (interest cover) at June 2025. However, if mitigating actions (in this case, the
\nsale of investments) were undertaken, then EBITDA would need to fall by 34% during the
\nperiod of assessment for going concern to breach the covenant test (interest cover) at June
\n2025.
\nGiven the Group\u2019s exposure to high-quality mine site operations and strong relationships
\nwith blue-chip customers, we consider a decrease of such magnitude to be remote. Based
\non its assessment of the forecasts, principal risks and uncertainties and mitigating actions
\nconsidered avai
\nlable to the Group in the event of downside scenarios, the Board confirms that
\nit is satisfied the Group will be able to continue to operate and meet its liabilities as they fall
\ndue over the going concern period to June 2026. Accordingly, the Board has concluded that
\nthe going concern basis of preparation of the Financial Statements is appropriate and that
\nthere are no material uncertainties that would cast doubt on that basis of preparation.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag154": {
"value": "\n
\n4. Material Accounting Information
\n\n
\n1. Consolidation
\nBasis of consolidation
\nThe consolidated Annual Financial Statements incorporate the Annual Financial Statements
\nof the Company and all subsidiaries and associates. Subsidiaries are entities (including
\nstructured entities) which are controlled by the Group. Associates are entities over which the
\nGroup has significant influence.
\nThe Company controls an investee if all three of the following elements are present: power
\nover the investee, exposure to variable returns from the investee and the ability of the investor
\nto use its power to affect those variable returns. Control is reassessed whenever facts and
\ncircumstances indicate that there may be a change in any of these elements of control.
\nThe results of subsidiaries and associates are included in the consolidated Annual Financial
\nStatements from the effective date of acquisition to the effective date of disposal.
\nAdjustments are made when necessary to the Annual Financial Statements of subsidiaries to
\nbring their accounting policies in line with those of the Group.
\nAll inter-company transactions, balances and unrealised gains on transactions between group
\ncompanies are eliminated in full on consolidation. Unrealised losses are also eliminated unless
\nthe transaction provides evidence of an impairment of the asset transferred.
\nNon-c
\nontrolling interests (NCI) in the net assets of consolidated subsidiaries are identified
\nand recognised separately from the Group\u2019s interest therein and are recognised within equity.
\nLosses of subsidiaries attributable to NCI are allocated to the NCI even if this results in a debit
\nbalance being recognised for the NCI.
\nTransactions with non-controlling interests that do not result in loss of control are accounted
\nfor as equity transactions and are recognised directly in the Statement of Changes in Equity.
\nThe difference between the fair value of consideration paid or received and the movement in
\nNCI for such transactions is recognised in equity attributable to the owners of the Company.
\nWhere a subsidiary is disposed of and a non-controlling shareholding is retained, the
\nremaining investment is measured to fair value with the adjustment to fair value recognised in
\nprofit or loss as part of the gain or loss on disposal of the controlling interest. The fair value
\nis the initial carrying amount for the purposes of subsequently accounting for the retained
\ninterest as an associate, joint venture or financial asset. In addition, any amounts previously
\nrecognised in other comprehensive income in respect of that entity are accounted for as if the
\nGroup had directly disposed of the related assets or liabilities. This may mean that amounts
\npreviously recognised in other comprehensive income are reclassified to profit or loss.
\n\n
\n\nBusiness c
\nombinations
\nThe Group accounts for business combinations using the acquisition method of accounting.
\nThe cost of the business combination is measured as the aggregate of the fair values of
\nassets given, liabilities incurred or assumed and equity instruments issued. Costs directly
\nattributable to the business combination are expensed as incurred, except the costs to issue
\ndebt which are amortised as part of the effective interest and costs to issue equity which are
\nincluded in equity.
\nAny contingent consideration is included in the cost of the business combination at fair value
\nas at the date of acquisition. Subsequent changes to the assets, liability or equity which arise
\nas a result of the contingent consideration are not affected against goodwill, unless they are
\nvalid measurement period adjustments. Otherwise, all subsequent changes to the fair value
\nof contingent consideration that is deemed to be an asset, or liability is recognised in either
\nprofit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent
\nconsideration that is classified as equity is not remeasured and its subsequent settlement is
\naccounted for within equity.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n4. Material A
\nccounting Information continued
\n
\n\n1. Consolidation continued
\n\n
\n\n
\n
\nBusiness combinations continued
\nThe acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the
\nrecognition conditions of IFRS 3 Business Combinations are recognised at their fair values
\nat acquisition date, except for non-current assets (or disposal groups) that are classified as
\nheld for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued
\nOperations, which are recognised at fair value less costs to sell.
\nOn acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification
\nand are reclassified where the classification is inappropriate for group purposes.
\n\nNon-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis
\neither at fair value or at the non- controlling interests\u2019 proportionate share in the recognised
\namounts of the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling
\ninterests which are present ownership interests and entitle their holders to a proportionate
\nshare of the entity\u2019s net assets in the event of liquidation. All other components of non-
\ncontrolling interests are measured at their acquisition date fair values unless another
\nmeasurement basis is required by IFRS.
\nIn cases where the Group held a non-controlling shareholding in the acquiree prior
\nto obtaining control, that interest is measured to fair value as at acquisition date. The
\nmeasurement to fair value is included in profit or loss for the year. Where the existing
\nshareholding w
\nas classified as an available-for-sale financial asset, the cumulative fair value
\nadjustments recognised previously to other comprehensive income and accumulated in equity
\nare recognised in profit or loss as a reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n\n\nGoodwill is determined as the consideration paid, plus the fair value of any shareholding
\nheld prior to obtaining control, plus non- controlling interest and less the fair value of the
\nidentifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the
\nresult of this formula is negative, then the difference is recognised directly in profit or loss.
\nGoodwill is not amortised but is tested on an annual basis for impairment. If goodwill is
\nassessed to be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n\nAsset acquisition
\nIn the event of an asset acquisition, the cost of the acquisition is assigned to the individual
\nassets and liabilities based on their relative fair values. Contingent consideration is accrued
\nfor when these amounts are considered probable and are discounted to present value based
\non the expected timing of payment.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n\n
\n\n
\nInvestments in associates
\nWhere the Group has the power to participate in (but not control) the financial and operating
\npolicy decisions of another entity, it is classified as an associate. Associates are initially
\nrecognised in the consolidated statement of financial position at cost. Subsequently
\nassociates are accounted for using the equity method, where the Group\u2019s share of post-
\nacquisition profits and losses and other comprehensive income is recognised in the
\nconsolidated statement of profit and loss and other comprehensive income (except for losses
\nin excess of the Group\u2019s investment in the associate unless there is an obligation to make
\ngood those losses).
\nProfits and l
\nosses arising on transactions between the Group and its associates are
\nrecognized only to the extent of unrelated investors\u2019 interests in the associate. The investor\u2019s
\nshare in the associate\u2019s profits and losses resulting from these transactions is eliminated
\nagainst the carrying value of the associate.
\n
\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n1.4.2 Property, plant and equipment
\nProperty, plant and equipment are tangible assets which the Group holds for its own use or
\nfor rental to others and which are expected to be used for more than one year.
\nAn item of property, plant and equipment is recognised as an asset when it is probable that
\nfuture economic benefits associated with the item will flow to the Group and the cost of the
\nitem can be measured reliably.
\nProperty, plant and equipment is initially measured at cost. Cost includes all of the
\nexpenditure which is directly attributable to the acquisition or construction of the asset,
\nincluding the capitalisation of borrowing costs on qualifying assets.
\n\nDepreciation of an asset commences when the asset is available for use as intended by
\nmanagement. Depreciation is charged to write off the asset\u2019s carrying amount over its
\nestimated useful life to its estimated residual value, using a method that best reflects the
\npattern in which the asset\u2019s economic benefits are consumed by the Group. Leased assets
\nare depreciated in a consistent manner over the shorter of their expected useful lives and the
\nlease term. Depreciation is not charged to an asset if its estimated residual value exceeds or
\nis equal to its carrying amount. Depreciation of an asset ceases at the earlier of the date that
\nthe asset is classified as held for sale or derecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Information continued
\n\n
\n
\n1.4.2 Property, plant and equipment continued
\n\nDepreciation is recognised in profit or loss so as to write-off the cost of assets, less their
\nresidual values, over their expected useful lives using the straight-line method.
\nFor Heavy Mining Equipment (HME), equipment hours are most closely linked with the
\neconomic benefits of the asset. On this basis, the unit of production method using equipment
\nhours is the preferred method of depreciation for HME.
\nNo depreciation is charged on land owned by the Group.
\nThe useful lives of items of property, plant and equipment have been assessed as follows:
\nItem Depreciation method Average useful life
\nLand Not depreciated Indefinite
\nBuildings Straight line 25 years
\nDrilling rigs Straight line 5 \u2013 20 years
\nAssociated drilling equipment Straight line 2 \u2013 7 years
\nHeavy mining equipment Production hours 6,000 \u2013 80,000 hours
\nMotor vehicles Straight line 4 \u2013 7 years
\nCamp and associated equipment Straight line 3 \u2013 5 years
\nLeasehold improvements Straight line 10 years
\nThe residual value, useful life and depreciation method of each asset are reviewed at the end of
\neach reporting year. During 2023, management reassessed the residual values and estimated
\nuseful lives for drilling rigs, associated drilling equipment and heavy mining equipment.
\nTherefore, this constituted a change in accounting estimate and the effect was accounted for
\nprospectively. During 2024 management assessed these metrics again and concluded that the
\nresidual values and estimated useful lives had not changed during the year.
\nThe resulting effect of the lower residual values and updated estimated useful lives on
\ndepreciation expense for the current year is $nil (2023: $ 0.2 million).
\nThere have been no changes to the depreciation methods of assets during the year. If the
\nexpectations differ from previous estimates, the change is accounted for prospectively as a
\nchange in accounting estimate.
\n
\n\n\n\n\n\n\n\n\n\n\nImpairment tests are performed on property, plant and equipment when there is an indicator that
\nthey may be impaired. When the carrying amount of an item of property, plant and equipment is
\nassessed to be higher than the estimated recoverable amount, an impairment loss is recognised
\nimmediately in profit or loss to bring the carrying amount in line with the recoverable amount.
\nAn i
\ntem of property, plant and equipment is derecognised upon disposal or when no future
\neconomic benefits are expected from its continued use or disposal. Any gain or loss arising
\nfrom the derecognition of an item of property, plant and equipment, determined as the
\ndifference between the net disposal proceeds, if any and the carrying amount of the item,
\nis included in profit or loss when the item is derecognised.
\nWhere an item of property, plant and equipment consists of several significant components,
\nmanagement recognises the components separately from the parent asset and assigns a
\ndepreciation rate that represents the expected useful of the component.
\n\nCapital spares
\nCapital spare parts and servicing equipment relates to items that can only be used in
\nconnection with specific items of property, plant and equipment and are expected to be used
\nfor more than one year. They are measured at the lower of cost and net realised value. The
\ncost of capital spare parts comprises of all costs of purchase, costs of conversion and other
\ncosts incurred in bringing the capital spare parts to their present location and condition.
\nDepreciation of capital spares commences when the asset has been installed and is capable
\nof being used. The depreciation charge is based on the expected useful life of the spare while
\nit is being used, which may be shorter than the useful life of the asset to which it relates.
\nWhen t
\nhe spare is itself replaced, the asset is derecognised.
\nRefer to Note 1.4.8 for inventories that are regularly used or replaced, usually as part of a
\ngeneral replacement programme.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n1.4.3 Intangible assets
\nIntangible assets are initially recognised at cost.
\nIntangible assets are carried at cost less any accumulated amortisation and any impairment
\nlosses. For intangible assets, amortisation is provided on a straight-line basis over their useful
\nlife once the development of the software has been completed.
\nThe amortisation period and the amortisation method for intangible assets are reviewed
\nannually.
\nReassessing the useful life of an intangible asset with a finite useful life after it was classified
\nas indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for
\nimpairment and the remaining carrying amount is amortised over its useful life.
\nAmortisation is provided to write down the intangible assets, on a straight-line basis, to their
\nresidual value as follows:
\nItem Depreciation method Average useful life
\nComputer software Straight line 10 years
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n1. BASIS OF PREPARATION CONTINUED
\n4. Material A
\nccounting Information continued
\n4. Cloud Computing arrangements
\nThe Group has a number of contracts for Software as a Service (\u201cSaaS\u201d) Cloud Computing
\nArrangements. These contracts permit the Group to access vendor-hosted software
\nand platform services over the term of the arrangement. The Group does not control the
\nunderlying assets in these arrangements and costs are expensed as incurred.
\nThe Group also incurs implementation costs in respect of these contracts. Implementation
\ncosts are capitalised as intangible assets where costs meet the definition and recognition
\ncriteria of an intangible asset under IAS 38. Such costs typically relate to software
\ncoding which is capable of providing benefit to the Group on a standalone basis. Other
\nimplementation costs primarily relate to the configuration and customisation of the Cloud
\nsoftware solution and are assessed to determine whether the implementation activity relating
\nto these costs is distinct from the Cloud Arrangement, in which case costs are expensed as
\nthe activity occurs. If the configuration and customisation costs relate to activity which is
\nintegral to the Cloud Arrangement such that the activity is received over the term of the Cloud
\nArrangement, costs are recognised as a prepayment and expensed over the expected term of
\nthe Cloud Arrangement as determined by management.
\n\n
\n
\n
\n
\n5. Financial instruments
\nFinancial instruments held by the Group are classified in accordance with the provisions of
\nIFRS 9 Financial Instruments. Broadly, the classification possibilities, which are adopted by
\nthe Group, as applicable, are as follows:
\n\nFinancial as
\nsets which are equity instruments:
\n\u2022 Mandatorily at f
\nair value through profit or loss.
\nFinancial assets which are debt instruments:
\n\u2022 Amortised co
\nst. (This category applies only when the contractual terms of the instrument
\ngive rise, on specified dates, to cash flows that are solely payments of principal and
\ninterest on principal and where the instrument is held under a business model whose
\nobjective is met by holding the instrument to collect contractual cash flows); or
\n\u2022 Fair val
\nue through other comprehensive income. (This category applies only when the
\ncontractual terms of the instrument give rise, on specified dates, to cash flows that are
\nsolely payments of principal and interest on principal and where the instrument is held
\nunder a business model whose objective is achieved by both collecting contractual cash
\nflows and selling the instruments); or
\n\u2022 Mandatorily at f
\nair value through profit or loss. (This classification automatically applies to
\nall debt instruments which do not qualify as at amortised cost or at fair value through other
\ncomprehensive income); or
\n\u2022 Designated at f
\nair value through profit or loss. (This classification option can only be
\napplied when it eliminates or significantly reduces an accounting mismatch).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\nDerivatives which are not part of a hedging relationship:
\n\u2022 Mandatorily at f
\nair value through profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nFinancial liabilities:
\n\u2022 Amortised co
\nst; or
\n\u2022 Mandatorily at f
\nair value through profit or loss. (This applies to contingent consideration in
\na business combination or to liabilities which are held for trading); or
\n\u2022 Designated at f
\nair value through profit or loss. (This classification option can be applied
\nwhen it eliminates or significantly reduces an accounting mismatch; the liability forms
\npart of a group of financial instruments managed on a fair value basis; or it forms part of a
\ncontract containing an embedded derivative and the entire contract is designated as at fair
\nvalue through profit or loss).
\n
\n\n\n\n\n\n\n\n\n\n\nNote 34 presents the financial instruments held by the Group based on their specific classifications.
\n\n
\nTrade and other receivables
\nTrade and other receivables are recognised when the Group becomes a party to the contractual
\nprovisions of the receivables.
\nTrade and other receivables are measured, at initial recognition, at fair value plus transaction
\ncosts, if any and are classified as either as financial assets at amortised cost or financial
\nassets at fair value through profit or loss (FVTPL).
\nAmortised cost
\nFinancial assets are classified in this manner because their contractual terms give rise,
\non specified dates to cash flows that are solely payments of principal and interest on the
\nprincipal outstanding and the Group\u2019s business model is to collect the contractual cash flows
\non trade and other receivables.
\nThe am
\nortised cost is the amount recognised on the receivable initially, minus principal
\nrepayments, plus cumulative amortisation (interest) using the effective interest method of
\nany difference between the initial amount and the maturity amount, adjusted for any loss
\nallowance. They are subsequently measured at amortised cost.
\n\nThe Group recognises a loss allowance for Expected Credit Losses (ECL) on financial
\nassets measured at amortised cost. When considering ECL, the Group reviews historical
\nand forward-looking information. The amount of expected credit losses is updated at each
\nreporting date.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Information continued
\n\n
\n
\n
\n
\n
\n1.4.5 Financial instruments continued
\n\nThe Group measures the allowance for credit losses for financial assets measured at
\namortised cost at an amount equal to lifetime expected credit losses, which represents the
\nexpected credit losses that will result from all possible default events over the expected life of
\nthe receivable. A default event means when the Group deems that funds are irrecoverable and
\nwritten off.
\n
\n\n\n\n\n\n\n\n\n\n\nFair value through profit or loss
\nFinancial assets measured at FVTPL are initially recognised and subsequently measured at
\nfair value. The fair value amounts are based on the price that would be received to sell an
\nasset in an orderly transaction between market participants at the measurement date.
\nTrade receivables are presented in Note 18, other receivables are presented in Note 19 and
\nfair value measurements are presented in Note 35.
\n\nRecoverable VAT
\nThe Group\u2019s subsidiaries are subject to value-added tax (VAT) in the jurisdictions in which
\nthey operate. The amount of VAT liability is determined by applying the applicable tax rate
\nto the amount invoiced less VAT paid on purchases. When VAT paid on purchases exceed
\nVAT charged on sales of goods and services, the excess is regarded as recoverable upon
\nthe submission of VAT returns and the acceptance of these VAT returns by the relevant tax
\nauthorities. VAT
\n recoverable is reviewed for impairment at the end of each reporting date. For
\nVAT recoverable longer than one year, the Group considers the appropriateness of discounting
\nfor the time value of money.
\nRecoverable VAT is presented in Note 19.
\n
\n\n\n\n\n\n\n\n\n\n\n\nInvestments in equity instruments
\nInvestments in equity instruments are classified mandatorily at fair value through profit or loss.
\nInvestments in equity instruments are recognised when the Group becomes a party to the
\ncontractual provisions of the instrument. The investments are measured, at initial recognition,
\nat fair value. Transaction costs are added to the initial carrying amount for those investments
\nwhich have been designated as at fair value through other comprehensive income. All other
\ntransaction costs are recognised in profit or loss. Investments in equity instruments are
\nsubsequently measured at fair value with changes in fair value recognised either in profit or loss.
\nInvestments in equity instruments are presented in Note 20 and details of the valuation
\npolicies and processes are presented in Note 35.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\nCash and cash equivalents
\nCash and cash equivalents are stated at carrying amount which is deemed to be fair value.
\nFor the purpose of the Statement of Cash Flows, cash and cash equivalents comprise
\ncash on hand and deposits held on call with banks with a maturity period of less than three
\nmonths.
\nCash and cash equivalents are presented in Note 21.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nFinancial Liabilities
\nAll f
\ninancial liabilities are measured subsequently at amortised cost using the effective interest
\nmethod.
\nThe effective interest method is a method of calculating the amortised cost of a financial
\nliability and of allocating interest expense over the relevant period. The effective interest rate is
\nthe rate that exactly discounts estimated future cash payments (including all fees and points
\npaid or received that form an integral part of the effective interest rate, transaction costs and
\nother premiums or discounts) through the expected life of the financial liability, or (where
\nappropriate) a shorter period, to the amortised cost of financial liability.
\nLoans and borrowings are presented in Note 27 and trade and other payables are presented
\nin Note 29.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.4.6 Tax
\nCurrent tax assets and liabilities
\nCurrent tax for current and prior periods is, to the extent unpaid, recognised as a liability. If the
\namount already paid in respect of current and prior periods exceeds the amount due for those
\nperiods, the excess is recognised as an asset.
\nCurrent tax liabilities (assets) for the current and prior periods are measured at the amount
\nexpected to be paid to (recovered from) the tax authorities, using the tax rates and tax laws
\nthat have been enacted or substantively enacted in countries where the company and its
\nsubsidiaries operate at the end of the reporting period.
\nCurrent t
\nax assets and liabilities are presented in Note 31.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Information continued
\n\n
\n
\n1.4.6 Tax continued
\n\nDeferred tax assets and liabilities
\nA deferred tax liability is recognised for all taxable temporary differences, except to the extent
\nthat the deferred tax liability arises from the initial recognition of an asset or liability in a
\ntransaction which at the time of the transaction, affects neither accounting profit nor taxable
\nprofit (tax loss).
\nA deferred tax asset is recognised for all deductible temporary differences to the extent that
\nit is probable that taxable profit will be available against which the deductible temporary
\ndifference can be utilised. A deferred tax asset is not recognised when it arises from the initial
\nrecognition of an asset or liability in a transaction at the time of the transaction, affects neither
\naccounting profit nor taxable profit (tax loss).
\nA deferred tax asset is recognised for the carry forward of unused tax losses to the extent that
\nit is probable that future taxable profit will be available against which the unused tax losses
\ncan be utilised. This is not applicable for the Group as there are no deferred tax assets at the
\nend of the reporting date.
\nDeferred tax assets and liabilities are measured at the tax rates that are expected to apply to
\nthe period when the asset is realised or the liability is settled, based on tax rates and tax laws
\nthat have been enacted or substantively enacted by the end of the reporting period. Deferred
\ntax assets and liabilities are presented in Note 28.
\n
\n\n\n\n\n\n\n\n\n\nTax exp
\nenses
\nCurrent and deferred tax are recognised in profit or loss, except when they relate to items that
\nare recognised in other comprehensive income or directly in equity, in which case the current
\nand deferred tax are also recognised in other comprehensive income or directly in equity
\nrespectively. When current tax or deferred tax arises from the initial accounting for a business
\ncombination, the tax effect is included in the accounting for the business combination.
\nTax expenses are presented in Note 10.
\nUncertainty over income tax treatments
\nWhen considering the appropriate accounting for current and deferred tax liabilities and
\nassets in circumstances in which there is uncertainty over income tax treatments, the Group
\nconsiders whether it is probable that the relevant tax authority will accept the position
\nadopted, assuming that the tax authority has full knowledge of all related information. If
\nthe assessed probability is that the tax authority will not accept the income tax treatment
\nadopted, in accounting for the current and deferred tax asset or liability, the Group makes an
\nassessment of the probable outcome of the uncertain tax position. Uncertainty over Income
\nTax Treatments is presented in Note 10.
\n
\n\n\n\n\n\n\n\n\n\n\n1.4.7 Leases
\nThe Group assesses whether a contract is, or contains a lease, at the inception of the contract.
\nA contract is or contains a lease if the contract conveys the right to control the use of an
\nidentified asset for a period of time in exchange for consideration.
\nIn or
\nder to assess whether a contract is, or contains a lease, management determine whether
\nthe asset under consideration is \u201cidentified\u201d, which means that the asset is either explicitly
\nor implicitly specified in the contract and that the supplier does not have a substantial right
\nof substitution throughout the period of use. Once management has concluded that the
\ncontract deals with an identified asset, the right to control the use thereof is considered. To
\nthis end, control over the use of an identified asset only exists when the Group has the right
\nto substantially all of the economic benefits from the use of the asset as well as the right to
\ndirect the use of the asset.
\nIn circumstances where the determination of whether the contract is or contains a lease
\nrequires significant judgement, the relevant disclosures are provided in the significant
\njudgments and sources of estimation uncertainty section of these accounting policies.
\nGroup as lessee
\nA lease liability and corresponding right-of-use asset are recognised at the lease
\ncommencement date, for all lease agreements for which the Group is a lessee, except for
\nshort-term leases of 12 months or less, or leases of low value assets. For these leases, the
\nGroup recognises the lease payments as an operating expense on a straight-line basis over
\nthe term of the lease unless another systematic basis is more representative of the time
\npattern in which economic benefits from the leased asset are consumed. Details of leasing
\narrangements where the Group is a lessee are presented in Note 14 Leases.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Information continued
\n\n1.4.7 Leases continued
\nLease liability
\nThe lease liability is initially measured at the present value of the lease payments that are not
\npaid at the commencement date, discounted by using the rate implicit in the lease. If this rate
\ncannot be readily determined, the Group uses its incremental borrowing rate.
\nThe definition of the lessee\u2019s incremental borrowing rate states that the rate should represent
\nwhat the lessee would have to pay to borrow over a similar term and with similar security,
\nthe funds necessary to obtain an asset of similar value to the right-of-use asset in a similar
\neconomic environment. In practice, judgement will be needed to estimate an incremental
\nborrowing rate.
\nLease payments included in the measurement of the lease liability comprise the following:
\n\u2022 Fixed l
\nease payments, including in-substance fixed payments, less any lease incentives;
\n\u2022 Variable l
\nease payments that depend on an index or rate, initially measured using the index
\nor rate at the commencement date;
\n\u2022 Amount ex
\npected to be payable by the Group under residual value guarantees;
\n\u2022 Exercise pr
\nice of purchase options, if the Group is reasonably certain to exercise the
\noption;
\n\u2022 Lease paym
\nents in an optional renewal period if the Group is reasonably certain to exercise
\nan extension option; and
\n\u2022 Penalties f
\nor early termination of a lease, if the lease term reflects the exercise of an option
\nto terminate the lease.
\nVariable rents that do not depend on an index or rate are not included in the measurement of
\nthe lease liability (or right-of-use asset). The related payments are recognised as an expense
\nin the period incurred and are included in operating expenses. These amounts are presented
\nin Note 6.
\nThe lease liability is presented as a separate line item on the Statement of Financial Position.
\nThe lease liability is subsequently measured by increasing the carrying amount to reflect
\ninterest on the lease liability (using the effective interest method) and by reducing the carrying
\namount to reflect lease payments made. Interest charged on the lease liability is included in
\nfinance costs. Finance costs relating to the lease liability are presented in Note 8.
\nThe Group has applied judgement to determine the lease term for some lease contracts in
\nwhich it is a lessee that include renewal options. The assessment of whether the Group is
\nreasonably certain to exercise such options impact the lease terms, which significantly affects
\nthe amount of lease liabilities and rights of use of assets recognised.
\nThe Group remeasures the lease liability (and makes a corresponding adjustment to the
\nrelated right-of-use asset) when there has been:
\n\u2022 Changes to t
\nhe lease term, in which case the lease liability is remeasured by discounting
\nthe revised lease payments using a revised discount rate;
\n\u2022 Changes in t
\nhe assessment of whether the Group will exercise a purchase, termination or
\nextension option, in which case the lease liability is remeasured by discounting the revised
\nlease payments using a revised discount rate;
\n\u2022 Changes t
\no the lease payments due to a change in an index or a rate, in which case the
\nlease liability is remeasured by discounting the revised lease payments using the initial
\ndiscount rate (unless the lease payments change is due to a change in a floating interest
\nrate, in which case a revised discount rate is used);
\n\u2022 Changes in expec
\nted payments under a residual value guarantee, in which case the lease
\nliability is remeasured by discounting the revised lease payments using the initial discount
\nrate; and
\n\u2022 Modifications to t
\nhe lease contract and the lease modification is not accounted for as a
\nseparate lease, in which case the lease liability is remeasured by discounting the revised
\npayments using a revised discount rate.
\nWhen the lease liability is remeasured in this way, a corresponding adjustment is made to
\nthe carrying amount of the right-of-use asset or is recognised in profit or loss if the carrying
\namount of the right-of-use asset has been reduced to zero.
\nLease paym
\nents included in the measurement of the lease liability comprise the following:
\n\u2022 Initial am
\nount of the corresponding lease liability;
\n\u2022 Any l
\nease payments made at or before the commencement date;
\n\u2022 Any in
\nitial direct costs incurred;
\n\u2022 Any estimated co
\nsts to dismantle and remove the underlying asset or to restore the
\nunderlying asset or the site on which it is located, when the Group incurs an obligation to
\ndo so, unless these costs are incurred to produce inventories; and
\n\u2022 Less any
\n lease incentives received.
\nThe Group presents the part of the lease payment that represents interest portion of the
\nlease liability as a operating cash flow in Statement of Cash Flows in accordance with IAS 7
\nStatement of Cash Flows.
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Information continued
\n\n1.4.7 Leases continued
\nRight-of-use assets
\nRight-of-use assets are presented as a separate line item on the Statement of Financial
\nPosition. Right-of-use assets are subsequently measured at cost less accumulated
\ndepreciation and impairment losses.
\nRight-of-use assets are depreciated over the shorter period of lease term and useful life of
\nthe underlying asset. However, if a lease transfers ownership of the underlying asset or the
\ncost of the right-of-use asset reflects that the Group expects to exercise a purchase option,
\nthe related right-of-use asset is depreciated over the useful life of the underlying asset.
\nDepreciation starts at the commencement date of a lease.
\nFor right-of-use assets which are depreciated over their useful lives, the useful lives are
\ndetermined consistently with items of the same class of property, plant and equipment.
\nRefer to the accounting policy for property, plant and equipment for details of useful lives.
\nThe residual value, useful life and depreciation method of each asset are reviewed at the end of
\neach reporting year. If the expectations differ from previous estimates, the change is accounted
\nfor prospectively as a change in accounting estimate. Each part of a right-of-use asset with a
\ncost that is significant in relation to the total cost of the asset is depreciated separately.
\nThe depreciation charge f
\nor each year is recognised in profit or loss unless it is included in the
\ncarrying amount of another asset.
\nImpairment tests are performed on right-of-use assets when there is an indicator that they
\nmay be impaired. When the carrying amount of an item of right-of-use asset is assessed to be
\nhigher than the estimated recoverable amount, an impairment loss is recognised immediately
\nin profit or loss to bring the carrying amount in line with the recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n1.4.8 Inventories
\nInventories relates to general spare parts, servicing equipment and consumables and are regularly
\nused or replaced as part of a general replacement programme. They are measured at the lower of
\ncost and net realisable value. Cost is determined on the weighted average cost basis. Redundant
\nand slow-moving inventory are identified and written down to their net realisable value.
\nNet realisable value is the estimated selling price in the ordinary course of business less the
\nestimated costs of completion and the estimated costs necessary to make the sale.
\nThe cost of inventories comprises of all costs of purchase, costs of conversion and other
\ncosts incurred in bringing the inventories to their present location and condition.
\nWhen inventories are used or sold, the carrying amount of those inventories are recognised as an
\nexpense in the period in which the related revenue is recognised. The amount of any write-down
\nof inventories to net realisable value and all losses of inventories are recognised as an expense
\nin t
\nhe period the write-down or loss occurs. The amount of any reversal of any write- down of
\ninventories, arising from an increase in net realisable value, are recognised as a reduction in the
\namount of inventories recognised as an expense in the period in which the reversal occurs.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n1.4.9 Impairment of assets
\nThe Group assesses at the end of each reporting period whether there is any indication that
\nan asset may be impaired. If any such indication exists, the Group estimates the recoverable
\namount of the asset. When it is not possible to estimate the recoverable amount for an
\nindividual asset, the recoverable amount is determined for the cash-generating unit to which
\nthe asset belongs.
\nThe recoverable amount of an asset or a cash-generating unit is the higher of its fair value less
\ncosts to sell and its value in use. In assessing value in use, the estimated future cash flows
\nare discounted to their present value using a pre-tax discount rate that reflects current market
\nassessments of the time value of money and the risks specific to the asset for which the
\nestimates of future cash flows have not been adjusted. If the recoverable amount of an asset
\nis less than its carrying amount, the carrying amount of the asset is reduced to its recoverable
\namount. That reduction is an impairment loss.
\nAn impairment loss of assets carried at cost less any accumulated depreciation or
\namortisation is recognised immediately in profit or loss. Where an impairment loss
\nsubsequently reverses, the carrying amount of the asset (cash-generating unit) is increased
\nto the revised estimate of its recoverable amount, but so that the increased carrying amount
\ndoes not exceed the carrying amount that would have been determined had no impairment
\nloss been recognised for the asset (cash-generating unit) in prior years. A reversal of an
\nimpairment loss is recognised as income in profit or loss immediately.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n4. Material A
\nccounting Information continued
\n\n10. Share capital and equity
\nOrdinary shares are classified as equity. Ordinary shares are recognised at par value and
\nclassified as \u2018share capital\u2019 in equity. Any amounts received from the issue of shares in excess
\nof par value is classified as \u2018share premium\u2019 in equity. Dividends are recognised as a liability
\nwhen they are declared.
\n11. Treasury shares
\nTreasury shares represent the shares of the parent company, Capital Limited, that are held in
\ntreasury. Treasury shares are recorded at cost and deducted from equity.
\n
\n\n\n\n\n\n\n\n\n\n12. Share-based payments
\nEquity-settled share-based payments to employees and others providing similar services are
\nmeasured at the fair value of the equity instruments at the grant date.
\nThe fair value determined at the grant date of the equity-settled share-based payments is
\nexpensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate
\nof equity instruments that will eventually vest. At each reporting date, the Group revises its
\nestimate of the number of equity instruments expected to vest. The impact of the revision of
\nthe original estimates, if any, is recognised in profit or loss over the remaining vesting period,
\nwith a corresponding adjustment to the equity- settled employee benefits reserve.
\nMarket conditions and non-vesting conditions are taken into account when estimating the fair
\nvalue of the equity-settled share- based payment.
\nAs an
\n exception, when the Group is obligated, in terms of tax legislation, to withhold an
\namount of employees\u2019 tax associated with an equity-settled share-based payment transaction
\n(thus creating a net settlement feature), the full transaction is still accounted for as an equity-
\nsettled share-based payment transaction.
\n
\n
\n\n\n\n\n\n\n\n\n\n13. Employee benefits
\nShort-term employee benefits
\nA liability is recognised for benefits accruing to employees in respect of salaries, wages and
\nleave entitlements in the period the related services is rendered. Liabilities recognised in
\nrespect of short-term employee benefits are measured at the undiscounted amount of the
\nbenefits expected to be paid in exchange for the related service.
\nRetirement Benefits
\nThe Group does not have a legal obligation to provide for retirement benefits, however each
\nsubsidiary makes defined contributions for retirement benefits as per the country\u2019s statutory
\nobligations and these are charged to profit or loss as payment falls due.
\n
\n\n\n\n\n\n\n\n\n\n14. Revenue recognition
\nThe core principle of IFRS 15 is that an entity should recognise revenue to depict the transfer
\nof promised goods or services to customers in an amount that reflects the consideration to
\nwhich the entity expects to be entitled in exchange for those goods or services. Specifically,
\nthe Standard introduced a 5-step approach to revenue recognition:
\nStep 1: I
\ndentify the contract(s) with a customer;
\nStep 2: Identify the performance obligations in the contract;
\nStep 3: Determine the transaction price;
\nStep 4: Allocate the transaction price to the performance obligations in the contract; and
\nStep 5: Recognise revenue when (or as) the entity satisfies a performance obligation.
\nUnder IFRS 15, an entity recognises revenue when (or as) a performance obligation is
\nsatisfied, i.e. when \u2018control\u2019 of the goods or services underlying the particular performance
\nobligation is transferred to the customer.
\nRevenue is measured at the fair value of the consideration received or receivable. Revenue is
\nreduced for estimated customer returns, rebates and other similar allowances.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Information continued
\n\n
\n1.4.14 Revenue recognition continued
\nPerformance obligations and timing of revenue recognition
\nRevenue from a contract to provide services is recognised by reference to either the stage
\nof completion (over time) or at a point in time. The Group recognises revenue from the
\nfollowing streams:
\n\u2022 Drilling, m
\nining, crushing and associated revenue:
\n\u2013 Revenue f
\nrom drilling, mining and crushing services contracts is recognised at the
\ncontractual rates as the drilling and mining services are delivered;
\n\u2013 Revenue f
\nor mobilisation of drilling, mining and crushing equipment and associated
\nresources is recognised over the term of the contract;
\n\u2013 Revenue f
\nor demobilisation of drilling, mining and crushing equipment and associated
\nresources is recognised at a point of time when the contract is concluded;
\n\u2013 Revenue f
\nor the early termination of drilling, mining and crushing contracts is accounted
\nfor as a contract modification under IFRS 15
\n\u2013 Revenue w
\nhere the Group purchases equipment or inventory on behalf of the
\ncustomer is recorded at a point in time when the goods have been delivered on-site
\nto the customer.
\n\u2022 Revenue f
\nrom surveying is recognised at the contractual rates as the survey services are
\ndelivered; and
\n\u2022 Laboratory anal
\nysis of drilling samples relates to sample analysis by MSALABS provided to
\ncustomers. Transfer of benefits occurs when testing is completed for each sample received
\nand results communicated to customers. Samples are received in batches from customers
\nand processed continuously. Revenue is recognised when testing of a batch is completed
\nand when results are communicated.
\nCosts to fulfil a contract
\nThe Group recognises assets relating to the costs incurred to fulfil a contract or setup costs
\n(mobilisation costs) that are directly related to the principal contract, provided that they will be
\nrecovered through the performance of the contract.
\nCosts required to set up the contract are capitalised provided that it is probable that they will
\nbe recovered in the future and that they do not include expenses that would normally have
\nbeen incurred by the Group if the contract had not been obtained. They are amortised over
\nthe period of the contract. If the above conditions are not met, these costs are taken directly
\nto profit or loss.
\n\n
\n\nDividend and interest income
\nDividend income from investments is recognised when the shareholder\u2019s right to receive
\npayment has been established (provided that it is probable that the economic benefits will
\nflow to the Group and the amount of income can be measured reliably). Dividend income is
\nonly recognised when all the above criteria was met.
\nInterest i
\nncome from a financial asset is recognised when it is probable that the economic
\nbenefits will flow to the Group and the amount of income can be measured reliably. Interest
\nincome is accrued on a time basis, by reference to the principal outstanding and at the
\neffective interest rate applicable, which is the rate that exactly discounts estimated future
\ncash receipts through the expected life of the financial asset to that asset\u2019s net carrying
\namount on initial recognition.
\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n1.4.15 Translation of foreign currencies
\n\nFunctional and presentation currency
\nThe individual Financial Statements of each Group Company are presented in the currency
\nof the primary economic environment in which it operates (its functional currency). For the
\npurpose of the Group Financial Statements, the results and financial statements of each
\ncompany within the Group are translated to United States Dollars, which is the functional
\ncurrency of the Group and the presentation currency for the Group Financial Statements.
\n
\n\n\n\n\n\n\n\n\nForeign currency transactions
\nIn preparing the Financial Statements of the individual Group companies, transactions in
\ncurrencies other than the entity\u2019s functional currency (foreign currencies) are recognised at
\nthe rates of exchange prevailing on the dates of the transactions. At each reporting date,
\nmonetary items that are denominated in foreign currencies are retranslated at the rates
\nprevailing at that date. Non-monetary items that are measured in terms of historical cost in a
\nforeign currency shall be translated using the exchange rate at the date of the transaction.
\nExchange di
\nfferences are recognised in profit or loss in the period in which they arise except for:
\n\u2022 Exchange di
\nfferences on foreign currency borrowings relating to assets under construction
\nfor future productive use, which are included in the cost of those assets when they are
\nregarded as an adjustment to interest costs on those foreign currency borrowings;
\n\u2022 Exchange di
\nfferences on transactions entered into to hedge certain foreign currency risks; and
\n\u2022 Exchange differences on monetary i
\ntems receivable from or payable to a foreign operation
\nfor which settlement is neither planned nor likely to occur (therefore forming part of the net
\ninvestment in the foreign operation), which are recognised initially in other comprehensive
\nincome and reclassified from equity to profit or loss on repayment of the monetary items.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n1. BASIS OF PREPARATION CONTINUED
\n4. Material A
\nccounting Information continued
\n\n15. Translation of foreign currencies continued
\nFor the purpose of presenting Group Financial Statements, the assets and liabilities of
\nthe Group\u2019s foreign operations are translated into United States Dollars at exchange rates
\nprevailing on the reporting date. Income and expense items are translated at the average
\nexchange rates for the period, unless exchange rates fluctuate significantly during that period,
\nin which case the exchange rates at the date of transactions are used. Exchange differences
\narising, if any, are recognised in other comprehensive income and accumulated in equity
\n(attributed to non-controlling interests as appropriate).
\nOn disposal of a foreign operation, all of the exchange differences accumulated in equity in
\nrespect of that operation attributable to the owners of the Company are reclassified to profit
\nor loss.
\n
\n\n\n\n\n\n\n\n16. Contingent liabilities
\nA contingent liability is a possible obligation from past events that will be confirmed by some
\nfuture event or a present obligation from a past event, but either:
\n\u2022 Outflow of ec
\nonomic benefits to satisfy this obligation is not probable; or
\n\u2022 Amount of obl
\nigation cannot be reliably measured.
\nIn events where firm indications of a possible obligation exist, the Group may use judgements
\nbased on estimates from expert advice to provide for the portion of the possible expense.
\n
\n\n\n\n\n\n\n\n1.4.17 Provisions
\nProvisions are recognised when the Group has a present (legal or constructive) obligation as
\na result of a past event, if it is probable the Group will be required to settle the obligation and
\na reliable estimate can be made of the amount of the obligation. The amount recognised as
\na provision is the best estimate of the consideration required to settle the obligation at the
\nreporting date, taking into account the risks and uncertainties surrounding the obligation.
\nIf t
\nhe time value of money is material, provisions are discounted using a current pre-tax
\ndiscount rate specific to the liability.
\n
\n\n\n\n\n\n\n1.4.18 Consideration of climate change
\nIn preparing the Group\u2019s Annual Financial Statements, the Directors have considered the
\nimpact of climate change, particularly in the context of the risks identified in the TCFD
\ndisclosure on pages 40 to 53 this year. There has been no material impact identified on the
\nfinancial reporting judgements and estimates. In particular, the Directors considered the
\nimpact of climate change in respect of the following areas:
\n\u2022 Going concern as
\nsessment over the period to 30 June 2026;
\n\u2022 Viability of t
\nhe Group over the next three years;
\n\u2022 Cash flow f
\norecasts used in the impairment assessments of non-current assets; and
\n\u2022 Carrying value and useful economic lives of property, plant and equipment.
\nW
\nhilst there is currently no medium-term impact expected from climate change, the Directors
\nare aware of the ever-changing risks attached to climate change and will regularly assess
\nthese risks against judgements and estimates made in preparation of the Group\u2019s Annual
\nFinancial Statements.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
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"Tag161": {
"value": "\n
\n1. Consolidation
\nBasis of consolidation
\nThe consolidated Annual Financial Statements incorporate the Annual Financial Statements
\nof the Company and all subsidiaries and associates. Subsidiaries are entities (including
\nstructured entities) which are controlled by the Group. Associates are entities over which the
\nGroup has significant influence.
\nThe Company controls an investee if all three of the following elements are present: power
\nover the investee, exposure to variable returns from the investee and the ability of the investor
\nto use its power to affect those variable returns. Control is reassessed whenever facts and
\ncircumstances indicate that there may be a change in any of these elements of control.
\nThe results of subsidiaries and associates are included in the consolidated Annual Financial
\nStatements from the effective date of acquisition to the effective date of disposal.
\nAdjustments are made when necessary to the Annual Financial Statements of subsidiaries to
\nbring their accounting policies in line with those of the Group.
\nAll inter-company transactions, balances and unrealised gains on transactions between group
\ncompanies are eliminated in full on consolidation. Unrealised losses are also eliminated unless
\nthe transaction provides evidence of an impairment of the asset transferred.
\nNon-c
\nontrolling interests (NCI) in the net assets of consolidated subsidiaries are identified
\nand recognised separately from the Group\u2019s interest therein and are recognised within equity.
\nLosses of subsidiaries attributable to NCI are allocated to the NCI even if this results in a debit
\nbalance being recognised for the NCI.
\nTransactions with non-controlling interests that do not result in loss of control are accounted
\nfor as equity transactions and are recognised directly in the Statement of Changes in Equity.
\nThe difference between the fair value of consideration paid or received and the movement in
\nNCI for such transactions is recognised in equity attributable to the owners of the Company.
\nWhere a subsidiary is disposed of and a non-controlling shareholding is retained, the
\nremaining investment is measured to fair value with the adjustment to fair value recognised in
\nprofit or loss as part of the gain or loss on disposal of the controlling interest. The fair value
\nis the initial carrying amount for the purposes of subsequently accounting for the retained
\ninterest as an associate, joint venture or financial asset. In addition, any amounts previously
\nrecognised in other comprehensive income in respect of that entity are accounted for as if the
\nGroup had directly disposed of the related assets or liabilities. This may mean that amounts
\npreviously recognised in other comprehensive income are reclassified to profit or loss.
\n\n
\n\nBusiness c
\nombinations
\nThe Group accounts for business combinations using the acquisition method of accounting.
\nThe cost of the business combination is measured as the aggregate of the fair values of
\nassets given, liabilities incurred or assumed and equity instruments issued. Costs directly
\nattributable to the business combination are expensed as incurred, except the costs to issue
\ndebt which are amortised as part of the effective interest and costs to issue equity which are
\nincluded in equity.
\nAny contingent consideration is included in the cost of the business combination at fair value
\nas at the date of acquisition. Subsequent changes to the assets, liability or equity which arise
\nas a result of the contingent consideration are not affected against goodwill, unless they are
\nvalid measurement period adjustments. Otherwise, all subsequent changes to the fair value
\nof contingent consideration that is deemed to be an asset, or liability is recognised in either
\nprofit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent
\nconsideration that is classified as equity is not remeasured and its subsequent settlement is
\naccounted for within equity.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n1. Consolidation continued
\n\n
\n\n
\n
\nBusiness combinations continued
\nThe acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the
\nrecognition conditions of IFRS 3 Business Combinations are recognised at their fair values
\nat acquisition date, except for non-current assets (or disposal groups) that are classified as
\nheld for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued
\nOperations, which are recognised at fair value less costs to sell.
\nOn acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification
\nand are reclassified where the classification is inappropriate for group purposes.
\n\nNon-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis
\neither at fair value or at the non- controlling interests\u2019 proportionate share in the recognised
\namounts of the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling
\ninterests which are present ownership interests and entitle their holders to a proportionate
\nshare of the entity\u2019s net assets in the event of liquidation. All other components of non-
\ncontrolling interests are measured at their acquisition date fair values unless another
\nmeasurement basis is required by IFRS.
\nIn cases where the Group held a non-controlling shareholding in the acquiree prior
\nto obtaining control, that interest is measured to fair value as at acquisition date. The
\nmeasurement to fair value is included in profit or loss for the year. Where the existing
\nshareholding w
\nas classified as an available-for-sale financial asset, the cumulative fair value
\nadjustments recognised previously to other comprehensive income and accumulated in equity
\nare recognised in profit or loss as a reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n\n\nGoodwill is determined as the consideration paid, plus the fair value of any shareholding
\nheld prior to obtaining control, plus non- controlling interest and less the fair value of the
\nidentifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the
\nresult of this formula is negative, then the difference is recognised directly in profit or loss.
\nGoodwill is not amortised but is tested on an annual basis for impairment. If goodwill is
\nassessed to be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n\nAsset acquisition
\nIn the event of an asset acquisition, the cost of the acquisition is assigned to the individual
\nassets and liabilities based on their relative fair values. Contingent consideration is accrued
\nfor when these amounts are considered probable and are discounted to present value based
\non the expected timing of payment.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n",
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"language": "en",
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"Tag163": {
"value": "\n
\n\nBusiness c
\nombinations
\nThe Group accounts for business combinations using the acquisition method of accounting.
\nThe cost of the business combination is measured as the aggregate of the fair values of
\nassets given, liabilities incurred or assumed and equity instruments issued. Costs directly
\nattributable to the business combination are expensed as incurred, except the costs to issue
\ndebt which are amortised as part of the effective interest and costs to issue equity which are
\nincluded in equity.
\nAny contingent consideration is included in the cost of the business combination at fair value
\nas at the date of acquisition. Subsequent changes to the assets, liability or equity which arise
\nas a result of the contingent consideration are not affected against goodwill, unless they are
\nvalid measurement period adjustments. Otherwise, all subsequent changes to the fair value
\nof contingent consideration that is deemed to be an asset, or liability is recognised in either
\nprofit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent
\nconsideration that is classified as equity is not remeasured and its subsequent settlement is
\naccounted for within equity.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\nBusiness combinations continued
\nThe acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the
\nrecognition conditions of IFRS 3 Business Combinations are recognised at their fair values
\nat acquisition date, except for non-current assets (or disposal groups) that are classified as
\nheld for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued
\nOperations, which are recognised at fair value less costs to sell.
\nOn acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification
\nand are reclassified where the classification is inappropriate for group purposes.
\n\nNon-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis
\neither at fair value or at the non- controlling interests\u2019 proportionate share in the recognised
\namounts of the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling
\ninterests which are present ownership interests and entitle their holders to a proportionate
\nshare of the entity\u2019s net assets in the event of liquidation. All other components of non-
\ncontrolling interests are measured at their acquisition date fair values unless another
\nmeasurement basis is required by IFRS.
\nIn cases where the Group held a non-controlling shareholding in the acquiree prior
\nto obtaining control, that interest is measured to fair value as at acquisition date. The
\nmeasurement to fair value is included in profit or loss for the year. Where the existing
\nshareholding w
\nas classified as an available-for-sale financial asset, the cumulative fair value
\nadjustments recognised previously to other comprehensive income and accumulated in equity
\nare recognised in profit or loss as a reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n\n\nGoodwill is determined as the consideration paid, plus the fair value of any shareholding
\nheld prior to obtaining control, plus non- controlling interest and less the fair value of the
\nidentifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the
\nresult of this formula is negative, then the difference is recognised directly in profit or loss.
\nGoodwill is not amortised but is tested on an annual basis for impairment. If goodwill is
\nassessed to be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n\nAsset acquisition
\nIn the event of an asset acquisition, the cost of the acquisition is assigned to the individual
\nassets and liabilities based on their relative fair values. Contingent consideration is accrued
\nfor when these amounts are considered probable and are discounted to present value based
\non the expected timing of payment.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
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"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
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},
"Tag164": {
"value": "\nBusiness c
\nombinations
\nThe Group accounts for business combinations using the acquisition method of accounting.
\nThe cost of the business combination is measured as the aggregate of the fair values of
\nassets given, liabilities incurred or assumed and equity instruments issued. Costs directly
\nattributable to the business combination are expensed as incurred, except the costs to issue
\ndebt which are amortised as part of the effective interest and costs to issue equity which are
\nincluded in equity.
\nAny contingent consideration is included in the cost of the business combination at fair value
\nas at the date of acquisition. Subsequent changes to the assets, liability or equity which arise
\nas a result of the contingent consideration are not affected against goodwill, unless they are
\nvalid measurement period adjustments. Otherwise, all subsequent changes to the fair value
\nof contingent consideration that is deemed to be an asset, or liability is recognised in either
\nprofit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent
\nconsideration that is classified as equity is not remeasured and its subsequent settlement is
\naccounted for within equity.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\nBusiness combinations continued
\nThe acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the
\nrecognition conditions of IFRS 3 Business Combinations are recognised at their fair values
\nat acquisition date, except for non-current assets (or disposal groups) that are classified as
\nheld for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued
\nOperations, which are recognised at fair value less costs to sell.
\nOn acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification
\nand are reclassified where the classification is inappropriate for group purposes.
\n\nNon-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis
\neither at fair value or at the non- controlling interests\u2019 proportionate share in the recognised
\namounts of the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling
\ninterests which are present ownership interests and entitle their holders to a proportionate
\nshare of the entity\u2019s net assets in the event of liquidation. All other components of non-
\ncontrolling interests are measured at their acquisition date fair values unless another
\nmeasurement basis is required by IFRS.
\nIn cases where the Group held a non-controlling shareholding in the acquiree prior
\nto obtaining control, that interest is measured to fair value as at acquisition date. The
\nmeasurement to fair value is included in profit or loss for the year. Where the existing
\nshareholding w
\nas classified as an available-for-sale financial asset, the cumulative fair value
\nadjustments recognised previously to other comprehensive income and accumulated in equity
\nare recognised in profit or loss as a reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n\n\nGoodwill is determined as the consideration paid, plus the fair value of any shareholding
\nheld prior to obtaining control, plus non- controlling interest and less the fair value of the
\nidentifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the
\nresult of this formula is negative, then the difference is recognised directly in profit or loss.
\nGoodwill is not amortised but is tested on an annual basis for impairment. If goodwill is
\nassessed to be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n\nAsset acquisition
\nIn the event of an asset acquisition, the cost of the acquisition is assigned to the individual
\nassets and liabilities based on their relative fair values. Contingent consideration is accrued
\nfor when these amounts are considered probable and are discounted to present value based
\non the expected timing of payment.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
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"Tag168": {
"value": "\nNon-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis
\neither at fair value or at the non- controlling interests\u2019 proportionate share in the recognised
\namounts of the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling
\ninterests which are present ownership interests and entitle their holders to a proportionate
\nshare of the entity\u2019s net assets in the event of liquidation. All other components of non-
\ncontrolling interests are measured at their acquisition date fair values unless another
\nmeasurement basis is required by IFRS.
\nIn cases where the Group held a non-controlling shareholding in the acquiree prior
\nto obtaining control, that interest is measured to fair value as at acquisition date. The
\nmeasurement to fair value is included in profit or loss for the year. Where the existing
\nshareholding w
\nas classified as an available-for-sale financial asset, the cumulative fair value
\nadjustments recognised previously to other comprehensive income and accumulated in equity
\nare recognised in profit or loss as a reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
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"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"Tag167": {
"value": "\nGoodwill is determined as the consideration paid, plus the fair value of any shareholding
\nheld prior to obtaining control, plus non- controlling interest and less the fair value of the
\nidentifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the
\nresult of this formula is negative, then the difference is recognised directly in profit or loss.
\nGoodwill is not amortised but is tested on an annual basis for impairment. If goodwill is
\nassessed to be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"Tag194": {
"value": "\n
\n\n
\nInvestments in associates
\nWhere the Group has the power to participate in (but not control) the financial and operating
\npolicy decisions of another entity, it is classified as an associate. Associates are initially
\nrecognised in the consolidated statement of financial position at cost. Subsequently
\nassociates are accounted for using the equity method, where the Group\u2019s share of post-
\nacquisition profits and losses and other comprehensive income is recognised in the
\nconsolidated statement of profit and loss and other comprehensive income (except for losses
\nin excess of the Group\u2019s investment in the associate unless there is an obligation to make
\ngood those losses).
\nProfits and l
\nosses arising on transactions between the Group and its associates are
\nrecognized only to the extent of unrelated investors\u2019 interests in the associate. The investor\u2019s
\nshare in the associate\u2019s profits and losses resulting from these transactions is eliminated
\nagainst the carrying value of the associate.
\n
\n
\n\n\n\n\n\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
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"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag195": {
"value": "\n
\nInvestments in associates
\nWhere the Group has the power to participate in (but not control) the financial and operating
\npolicy decisions of another entity, it is classified as an associate. Associates are initially
\nrecognised in the consolidated statement of financial position at cost. Subsequently
\nassociates are accounted for using the equity method, where the Group\u2019s share of post-
\nacquisition profits and losses and other comprehensive income is recognised in the
\nconsolidated statement of profit and loss and other comprehensive income (except for losses
\nin excess of the Group\u2019s investment in the associate unless there is an obligation to make
\ngood those losses).
\nProfits and l
\nosses arising on transactions between the Group and its associates are
\nrecognized only to the extent of unrelated investors\u2019 interests in the associate. The investor\u2019s
\nshare in the associate\u2019s profits and losses resulting from these transactions is eliminated
\nagainst the carrying value of the associate.
\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag162": {
"value": "\n
\n1.4.2 Property, plant and equipment
\nProperty, plant and equipment are tangible assets which the Group holds for its own use or
\nfor rental to others and which are expected to be used for more than one year.
\nAn item of property, plant and equipment is recognised as an asset when it is probable that
\nfuture economic benefits associated with the item will flow to the Group and the cost of the
\nitem can be measured reliably.
\nProperty, plant and equipment is initially measured at cost. Cost includes all of the
\nexpenditure which is directly attributable to the acquisition or construction of the asset,
\nincluding the capitalisation of borrowing costs on qualifying assets.
\n\nDepreciation of an asset commences when the asset is available for use as intended by
\nmanagement. Depreciation is charged to write off the asset\u2019s carrying amount over its
\nestimated useful life to its estimated residual value, using a method that best reflects the
\npattern in which the asset\u2019s economic benefits are consumed by the Group. Leased assets
\nare depreciated in a consistent manner over the shorter of their expected useful lives and the
\nlease term. Depreciation is not charged to an asset if its estimated residual value exceeds or
\nis equal to its carrying amount. Depreciation of an asset ceases at the earlier of the date that
\nthe asset is classified as held for sale or derecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n1.4.2 Property, plant and equipment continued
\n\nDepreciation is recognised in profit or loss so as to write-off the cost of assets, less their
\nresidual values, over their expected useful lives using the straight-line method.
\nFor Heavy Mining Equipment (HME), equipment hours are most closely linked with the
\neconomic benefits of the asset. On this basis, the unit of production method using equipment
\nhours is the preferred method of depreciation for HME.
\nNo depreciation is charged on land owned by the Group.
\nThe useful lives of items of property, plant and equipment have been assessed as follows:
\nItem Depreciation method Average useful life
\nLand Not depreciated Indefinite
\nBuildings Straight line 25 years
\nDrilling rigs Straight line 5 \u2013 20 years
\nAssociated drilling equipment Straight line 2 \u2013 7 years
\nHeavy mining equipment Production hours 6,000 \u2013 80,000 hours
\nMotor vehicles Straight line 4 \u2013 7 years
\nCamp and associated equipment Straight line 3 \u2013 5 years
\nLeasehold improvements Straight line 10 years
\nThe residual value, useful life and depreciation method of each asset are reviewed at the end of
\neach reporting year. During 2023, management reassessed the residual values and estimated
\nuseful lives for drilling rigs, associated drilling equipment and heavy mining equipment.
\nTherefore, this constituted a change in accounting estimate and the effect was accounted for
\nprospectively. During 2024 management assessed these metrics again and concluded that the
\nresidual values and estimated useful lives had not changed during the year.
\nThe resulting effect of the lower residual values and updated estimated useful lives on
\ndepreciation expense for the current year is $nil (2023: $ 0.2 million).
\nThere have been no changes to the depreciation methods of assets during the year. If the
\nexpectations differ from previous estimates, the change is accounted for prospectively as a
\nchange in accounting estimate.
\n
\n\n\n\n\n\n\n\n\n\n\nImpairment tests are performed on property, plant and equipment when there is an indicator that
\nthey may be impaired. When the carrying amount of an item of property, plant and equipment is
\nassessed to be higher than the estimated recoverable amount, an impairment loss is recognised
\nimmediately in profit or loss to bring the carrying amount in line with the recoverable amount.
\nAn i
\ntem of property, plant and equipment is derecognised upon disposal or when no future
\neconomic benefits are expected from its continued use or disposal. Any gain or loss arising
\nfrom the derecognition of an item of property, plant and equipment, determined as the
\ndifference between the net disposal proceeds, if any and the carrying amount of the item,
\nis included in profit or loss when the item is derecognised.
\nWhere an item of property, plant and equipment consists of several significant components,
\nmanagement recognises the components separately from the parent asset and assigns a
\ndepreciation rate that represents the expected useful of the component.
\n\nCapital spares
\nCapital spare parts and servicing equipment relates to items that can only be used in
\nconnection with specific items of property, plant and equipment and are expected to be used
\nfor more than one year. They are measured at the lower of cost and net realised value. The
\ncost of capital spare parts comprises of all costs of purchase, costs of conversion and other
\ncosts incurred in bringing the capital spare parts to their present location and condition.
\nDepreciation of capital spares commences when the asset has been installed and is capable
\nof being used. The depreciation charge is based on the expected useful life of the spare while
\nit is being used, which may be shorter than the useful life of the asset to which it relates.
\nWhen t
\nhe spare is itself replaced, the asset is derecognised.
\nRefer to Note 1.4.8 for inventories that are regularly used or replaced, usually as part of a
\ngeneral replacement programme.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag169": {
"value": "\nDepreciation of an asset commences when the asset is available for use as intended by
\nmanagement. Depreciation is charged to write off the asset\u2019s carrying amount over its
\nestimated useful life to its estimated residual value, using a method that best reflects the
\npattern in which the asset\u2019s economic benefits are consumed by the Group. Leased assets
\nare depreciated in a consistent manner over the shorter of their expected useful lives and the
\nlease term. Depreciation is not charged to an asset if its estimated residual value exceeds or
\nis equal to its carrying amount. Depreciation of an asset ceases at the earlier of the date that
\nthe asset is classified as held for sale or derecognised.
\n
\n\n\n\n\n\n\n\n\n\n\nDepreciation is recognised in profit or loss so as to write-off the cost of assets, less their
\nresidual values, over their expected useful lives using the straight-line method.
\nFor Heavy Mining Equipment (HME), equipment hours are most closely linked with the
\neconomic benefits of the asset. On this basis, the unit of production method using equipment
\nhours is the preferred method of depreciation for HME.
\nNo depreciation is charged on land owned by the Group.
\nThe useful lives of items of property, plant and equipment have been assessed as follows:
\nItem Depreciation method Average useful life
\nLand Not depreciated Indefinite
\nBuildings Straight line 25 years
\nDrilling rigs Straight line 5 \u2013 20 years
\nAssociated drilling equipment Straight line 2 \u2013 7 years
\nHeavy mining equipment Production hours 6,000 \u2013 80,000 hours
\nMotor vehicles Straight line 4 \u2013 7 years
\nCamp and associated equipment Straight line 3 \u2013 5 years
\nLeasehold improvements Straight line 10 years
\nThe residual value, useful life and depreciation method of each asset are reviewed at the end of
\neach reporting year. During 2023, management reassessed the residual values and estimated
\nuseful lives for drilling rigs, associated drilling equipment and heavy mining equipment.
\nTherefore, this constituted a change in accounting estimate and the effect was accounted for
\nprospectively. During 2024 management assessed these metrics again and concluded that the
\nresidual values and estimated useful lives had not changed during the year.
\nThe resulting effect of the lower residual values and updated estimated useful lives on
\ndepreciation expense for the current year is $nil (2023: $ 0.2 million).
\nThere have been no changes to the depreciation methods of assets during the year. If the
\nexpectations differ from previous estimates, the change is accounted for prospectively as a
\nchange in accounting estimate.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag172": {
"value": "\nCapital spares
\nCapital spare parts and servicing equipment relates to items that can only be used in
\nconnection with specific items of property, plant and equipment and are expected to be used
\nfor more than one year. They are measured at the lower of cost and net realised value. The
\ncost of capital spare parts comprises of all costs of purchase, costs of conversion and other
\ncosts incurred in bringing the capital spare parts to their present location and condition.
\nDepreciation of capital spares commences when the asset has been installed and is capable
\nof being used. The depreciation charge is based on the expected useful life of the spare while
\nit is being used, which may be shorter than the useful life of the asset to which it relates.
\nWhen t
\nhe spare is itself replaced, the asset is derecognised.
\nRefer to Note 1.4.8 for inventories that are regularly used or replaced, usually as part of a
\ngeneral replacement programme.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag173": {
"value": "\n
\n
\n\n1.4.3 Intangible assets
\nIntangible assets are initially recognised at cost.
\nIntangible assets are carried at cost less any accumulated amortisation and any impairment
\nlosses. For intangible assets, amortisation is provided on a straight-line basis over their useful
\nlife once the development of the software has been completed.
\nThe amortisation period and the amortisation method for intangible assets are reviewed
\nannually.
\nReassessing the useful life of an intangible asset with a finite useful life after it was classified
\nas indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for
\nimpairment and the remaining carrying amount is amortised over its useful life.
\nAmortisation is provided to write down the intangible assets, on a straight-line basis, to their
\nresidual value as follows:
\nItem Depreciation method Average useful life
\nComputer software Straight line 10 years
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag174": {
"value": "\n1.4.3 Intangible assets
\nIntangible assets are initially recognised at cost.
\nIntangible assets are carried at cost less any accumulated amortisation and any impairment
\nlosses. For intangible assets, amortisation is provided on a straight-line basis over their useful
\nlife once the development of the software has been completed.
\nThe amortisation period and the amortisation method for intangible assets are reviewed
\nannually.
\nReassessing the useful life of an intangible asset with a finite useful life after it was classified
\nas indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for
\nimpairment and the remaining carrying amount is amortised over its useful life.
\nAmortisation is provided to write down the intangible assets, on a straight-line basis, to their
\nresidual value as follows:
\nItem Depreciation method Average useful life
\nComputer software Straight line 10 years
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag175": {
"value": "\n
\n
\n
\n
\n5. Financial instruments
\nFinancial instruments held by the Group are classified in accordance with the provisions of
\nIFRS 9 Financial Instruments. Broadly, the classification possibilities, which are adopted by
\nthe Group, as applicable, are as follows:
\n\nFinancial as
\nsets which are equity instruments:
\n\u2022 Mandatorily at f
\nair value through profit or loss.
\nFinancial assets which are debt instruments:
\n\u2022 Amortised co
\nst. (This category applies only when the contractual terms of the instrument
\ngive rise, on specified dates, to cash flows that are solely payments of principal and
\ninterest on principal and where the instrument is held under a business model whose
\nobjective is met by holding the instrument to collect contractual cash flows); or
\n\u2022 Fair val
\nue through other comprehensive income. (This category applies only when the
\ncontractual terms of the instrument give rise, on specified dates, to cash flows that are
\nsolely payments of principal and interest on principal and where the instrument is held
\nunder a business model whose objective is achieved by both collecting contractual cash
\nflows and selling the instruments); or
\n\u2022 Mandatorily at f
\nair value through profit or loss. (This classification automatically applies to
\nall debt instruments which do not qualify as at amortised cost or at fair value through other
\ncomprehensive income); or
\n\u2022 Designated at f
\nair value through profit or loss. (This classification option can only be
\napplied when it eliminates or significantly reduces an accounting mismatch).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\nDerivatives which are not part of a hedging relationship:
\n\u2022 Mandatorily at f
\nair value through profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nFinancial liabilities:
\n\u2022 Amortised co
\nst; or
\n\u2022 Mandatorily at f
\nair value through profit or loss. (This applies to contingent consideration in
\na business combination or to liabilities which are held for trading); or
\n\u2022 Designated at f
\nair value through profit or loss. (This classification option can be applied
\nwhen it eliminates or significantly reduces an accounting mismatch; the liability forms
\npart of a group of financial instruments managed on a fair value basis; or it forms part of a
\ncontract containing an embedded derivative and the entire contract is designated as at fair
\nvalue through profit or loss).
\n
\n\n\n\n\n\n\n\n\n\n\nNote 34 presents the financial instruments held by the Group based on their specific classifications.
\n\n
\nTrade and other receivables
\nTrade and other receivables are recognised when the Group becomes a party to the contractual
\nprovisions of the receivables.
\nTrade and other receivables are measured, at initial recognition, at fair value plus transaction
\ncosts, if any and are classified as either as financial assets at amortised cost or financial
\nassets at fair value through profit or loss (FVTPL).
\nAmortised cost
\nFinancial assets are classified in this manner because their contractual terms give rise,
\non specified dates to cash flows that are solely payments of principal and interest on the
\nprincipal outstanding and the Group\u2019s business model is to collect the contractual cash flows
\non trade and other receivables.
\nThe am
\nortised cost is the amount recognised on the receivable initially, minus principal
\nrepayments, plus cumulative amortisation (interest) using the effective interest method of
\nany difference between the initial amount and the maturity amount, adjusted for any loss
\nallowance. They are subsequently measured at amortised cost.
\n\nThe Group recognises a loss allowance for Expected Credit Losses (ECL) on financial
\nassets measured at amortised cost. When considering ECL, the Group reviews historical
\nand forward-looking information. The amount of expected credit losses is updated at each
\nreporting date.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n1.4.5 Financial instruments continued
\n\nThe Group measures the allowance for credit losses for financial assets measured at
\namortised cost at an amount equal to lifetime expected credit losses, which represents the
\nexpected credit losses that will result from all possible default events over the expected life of
\nthe receivable. A default event means when the Group deems that funds are irrecoverable and
\nwritten off.
\n
\n\n\n\n\n\n\n\n\n\n\nFair value through profit or loss
\nFinancial assets measured at FVTPL are initially recognised and subsequently measured at
\nfair value. The fair value amounts are based on the price that would be received to sell an
\nasset in an orderly transaction between market participants at the measurement date.
\nTrade receivables are presented in Note 18, other receivables are presented in Note 19 and
\nfair value measurements are presented in Note 35.
\n\nRecoverable VAT
\nThe Group\u2019s subsidiaries are subject to value-added tax (VAT) in the jurisdictions in which
\nthey operate. The amount of VAT liability is determined by applying the applicable tax rate
\nto the amount invoiced less VAT paid on purchases. When VAT paid on purchases exceed
\nVAT charged on sales of goods and services, the excess is regarded as recoverable upon
\nthe submission of VAT returns and the acceptance of these VAT returns by the relevant tax
\nauthorities. VAT
\n recoverable is reviewed for impairment at the end of each reporting date. For
\nVAT recoverable longer than one year, the Group considers the appropriateness of discounting
\nfor the time value of money.
\nRecoverable VAT is presented in Note 19.
\n
\n\n\n\n\n\n\n\n\n\n\n\nInvestments in equity instruments
\nInvestments in equity instruments are classified mandatorily at fair value through profit or loss.
\nInvestments in equity instruments are recognised when the Group becomes a party to the
\ncontractual provisions of the instrument. The investments are measured, at initial recognition,
\nat fair value. Transaction costs are added to the initial carrying amount for those investments
\nwhich have been designated as at fair value through other comprehensive income. All other
\ntransaction costs are recognised in profit or loss. Investments in equity instruments are
\nsubsequently measured at fair value with changes in fair value recognised either in profit or loss.
\nInvestments in equity instruments are presented in Note 20 and details of the valuation
\npolicies and processes are presented in Note 35.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\nCash and cash equivalents
\nCash and cash equivalents are stated at carrying amount which is deemed to be fair value.
\nFor the purpose of the Statement of Cash Flows, cash and cash equivalents comprise
\ncash on hand and deposits held on call with banks with a maturity period of less than three
\nmonths.
\nCash and cash equivalents are presented in Note 21.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nFinancial Liabilities
\nAll f
\ninancial liabilities are measured subsequently at amortised cost using the effective interest
\nmethod.
\nThe effective interest method is a method of calculating the amortised cost of a financial
\nliability and of allocating interest expense over the relevant period. The effective interest rate is
\nthe rate that exactly discounts estimated future cash payments (including all fees and points
\npaid or received that form an integral part of the effective interest rate, transaction costs and
\nother premiums or discounts) through the expected life of the financial liability, or (where
\nappropriate) a shorter period, to the amortised cost of financial liability.
\nLoans and borrowings are presented in Note 27 and trade and other payables are presented
\nin Note 29.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag176": {
"value": "\nFinancial as
\nsets which are equity instruments:
\n\u2022 Mandatorily at f
\nair value through profit or loss.
\nFinancial assets which are debt instruments:
\n\u2022 Amortised co
\nst. (This category applies only when the contractual terms of the instrument
\ngive rise, on specified dates, to cash flows that are solely payments of principal and
\ninterest on principal and where the instrument is held under a business model whose
\nobjective is met by holding the instrument to collect contractual cash flows); or
\n\u2022 Fair val
\nue through other comprehensive income. (This category applies only when the
\ncontractual terms of the instrument give rise, on specified dates, to cash flows that are
\nsolely payments of principal and interest on principal and where the instrument is held
\nunder a business model whose objective is achieved by both collecting contractual cash
\nflows and selling the instruments); or
\n\u2022 Mandatorily at f
\nair value through profit or loss. (This classification automatically applies to
\nall debt instruments which do not qualify as at amortised cost or at fair value through other
\ncomprehensive income); or
\n\u2022 Designated at f
\nair value through profit or loss. (This classification option can only be
\napplied when it eliminates or significantly reduces an accounting mismatch).
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag177": {
"value": "\n
\n\nDerivatives which are not part of a hedging relationship:
\n\u2022 Mandatorily at f
\nair value through profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag178": {
"value": "\nDerivatives which are not part of a hedging relationship:
\n\u2022 Mandatorily at f
\nair value through profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag179": {
"value": "\nFinancial liabilities:
\n\u2022 Amortised co
\nst; or
\n\u2022 Mandatorily at f
\nair value through profit or loss. (This applies to contingent consideration in
\na business combination or to liabilities which are held for trading); or
\n\u2022 Designated at f
\nair value through profit or loss. (This classification option can be applied
\nwhen it eliminates or significantly reduces an accounting mismatch; the liability forms
\npart of a group of financial instruments managed on a fair value basis; or it forms part of a
\ncontract containing an embedded derivative and the entire contract is designated as at fair
\nvalue through profit or loss).
\n
\n\n\n\n\n\n\n\n\n\n\nFinancial Liabilities
\nAll f
\ninancial liabilities are measured subsequently at amortised cost using the effective interest
\nmethod.
\nThe effective interest method is a method of calculating the amortised cost of a financial
\nliability and of allocating interest expense over the relevant period. The effective interest rate is
\nthe rate that exactly discounts estimated future cash payments (including all fees and points
\npaid or received that form an integral part of the effective interest rate, transaction costs and
\nother premiums or discounts) through the expected life of the financial liability, or (where
\nappropriate) a shorter period, to the amortised cost of financial liability.
\nLoans and borrowings are presented in Note 27 and trade and other payables are presented
\nin Note 29.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag180": {
"value": "\n
\nTrade and other receivables
\nTrade and other receivables are recognised when the Group becomes a party to the contractual
\nprovisions of the receivables.
\nTrade and other receivables are measured, at initial recognition, at fair value plus transaction
\ncosts, if any and are classified as either as financial assets at amortised cost or financial
\nassets at fair value through profit or loss (FVTPL).
\nAmortised cost
\nFinancial assets are classified in this manner because their contractual terms give rise,
\non specified dates to cash flows that are solely payments of principal and interest on the
\nprincipal outstanding and the Group\u2019s business model is to collect the contractual cash flows
\non trade and other receivables.
\nThe am
\nortised cost is the amount recognised on the receivable initially, minus principal
\nrepayments, plus cumulative amortisation (interest) using the effective interest method of
\nany difference between the initial amount and the maturity amount, adjusted for any loss
\nallowance. They are subsequently measured at amortised cost.
\n\nThe Group recognises a loss allowance for Expected Credit Losses (ECL) on financial
\nassets measured at amortised cost. When considering ECL, the Group reviews historical
\nand forward-looking information. The amount of expected credit losses is updated at each
\nreporting date.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag181": {
"value": "\nThe Group recognises a loss allowance for Expected Credit Losses (ECL) on financial
\nassets measured at amortised cost. When considering ECL, the Group reviews historical
\nand forward-looking information. The amount of expected credit losses is updated at each
\nreporting date.
\n
\n\n\n\n\n\n\n\n\n\n\nThe Group measures the allowance for credit losses for financial assets measured at
\namortised cost at an amount equal to lifetime expected credit losses, which represents the
\nexpected credit losses that will result from all possible default events over the expected life of
\nthe receivable. A default event means when the Group deems that funds are irrecoverable and
\nwritten off.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag184": {
"value": "\nRecoverable VAT
\nThe Group\u2019s subsidiaries are subject to value-added tax (VAT) in the jurisdictions in which
\nthey operate. The amount of VAT liability is determined by applying the applicable tax rate
\nto the amount invoiced less VAT paid on purchases. When VAT paid on purchases exceed
\nVAT charged on sales of goods and services, the excess is regarded as recoverable upon
\nthe submission of VAT returns and the acceptance of these VAT returns by the relevant tax
\nauthorities. VAT
\n recoverable is reviewed for impairment at the end of each reporting date. For
\nVAT recoverable longer than one year, the Group considers the appropriateness of discounting
\nfor the time value of money.
\nRecoverable VAT is presented in Note 19.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag185": {
"value": "\nInvestments in equity instruments
\nInvestments in equity instruments are classified mandatorily at fair value through profit or loss.
\nInvestments in equity instruments are recognised when the Group becomes a party to the
\ncontractual provisions of the instrument. The investments are measured, at initial recognition,
\nat fair value. Transaction costs are added to the initial carrying amount for those investments
\nwhich have been designated as at fair value through other comprehensive income. All other
\ntransaction costs are recognised in profit or loss. Investments in equity instruments are
\nsubsequently measured at fair value with changes in fair value recognised either in profit or loss.
\nInvestments in equity instruments are presented in Note 20 and details of the valuation
\npolicies and processes are presented in Note 35.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag186": {
"value": "\n
\n\nCash and cash equivalents
\nCash and cash equivalents are stated at carrying amount which is deemed to be fair value.
\nFor the purpose of the Statement of Cash Flows, cash and cash equivalents comprise
\ncash on hand and deposits held on call with banks with a maturity period of less than three
\nmonths.
\nCash and cash equivalents are presented in Note 21.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag187": {
"value": "\nCash and cash equivalents
\nCash and cash equivalents are stated at carrying amount which is deemed to be fair value.
\nFor the purpose of the Statement of Cash Flows, cash and cash equivalents comprise
\ncash on hand and deposits held on call with banks with a maturity period of less than three
\nmonths.
\nCash and cash equivalents are presented in Note 21.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag189": {
"value": "\n1.4.6 Tax
\nCurrent tax assets and liabilities
\nCurrent tax for current and prior periods is, to the extent unpaid, recognised as a liability. If the
\namount already paid in respect of current and prior periods exceeds the amount due for those
\nperiods, the excess is recognised as an asset.
\nCurrent tax liabilities (assets) for the current and prior periods are measured at the amount
\nexpected to be paid to (recovered from) the tax authorities, using the tax rates and tax laws
\nthat have been enacted or substantively enacted in countries where the company and its
\nsubsidiaries operate at the end of the reporting period.
\nCurrent t
\nax assets and liabilities are presented in Note 31.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n1.4.6 Tax continued
\n\nDeferred tax assets and liabilities
\nA deferred tax liability is recognised for all taxable temporary differences, except to the extent
\nthat the deferred tax liability arises from the initial recognition of an asset or liability in a
\ntransaction which at the time of the transaction, affects neither accounting profit nor taxable
\nprofit (tax loss).
\nA deferred tax asset is recognised for all deductible temporary differences to the extent that
\nit is probable that taxable profit will be available against which the deductible temporary
\ndifference can be utilised. A deferred tax asset is not recognised when it arises from the initial
\nrecognition of an asset or liability in a transaction at the time of the transaction, affects neither
\naccounting profit nor taxable profit (tax loss).
\nA deferred tax asset is recognised for the carry forward of unused tax losses to the extent that
\nit is probable that future taxable profit will be available against which the unused tax losses
\ncan be utilised. This is not applicable for the Group as there are no deferred tax assets at the
\nend of the reporting date.
\nDeferred tax assets and liabilities are measured at the tax rates that are expected to apply to
\nthe period when the asset is realised or the liability is settled, based on tax rates and tax laws
\nthat have been enacted or substantively enacted by the end of the reporting period. Deferred
\ntax assets and liabilities are presented in Note 28.
\n
\n\n\n\n\n\n\n\n\n\nTax exp
\nenses
\nCurrent and deferred tax are recognised in profit or loss, except when they relate to items that
\nare recognised in other comprehensive income or directly in equity, in which case the current
\nand deferred tax are also recognised in other comprehensive income or directly in equity
\nrespectively. When current tax or deferred tax arises from the initial accounting for a business
\ncombination, the tax effect is included in the accounting for the business combination.
\nTax expenses are presented in Note 10.
\nUncertainty over income tax treatments
\nWhen considering the appropriate accounting for current and deferred tax liabilities and
\nassets in circumstances in which there is uncertainty over income tax treatments, the Group
\nconsiders whether it is probable that the relevant tax authority will accept the position
\nadopted, assuming that the tax authority has full knowledge of all related information. If
\nthe assessed probability is that the tax authority will not accept the income tax treatment
\nadopted, in accounting for the current and deferred tax asset or liability, the Group makes an
\nassessment of the probable outcome of the uncertain tax position. Uncertainty over Income
\nTax Treatments is presented in Note 10.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag191": {
"value": "\nDeferred tax assets and liabilities
\nA deferred tax liability is recognised for all taxable temporary differences, except to the extent
\nthat the deferred tax liability arises from the initial recognition of an asset or liability in a
\ntransaction which at the time of the transaction, affects neither accounting profit nor taxable
\nprofit (tax loss).
\nA deferred tax asset is recognised for all deductible temporary differences to the extent that
\nit is probable that taxable profit will be available against which the deductible temporary
\ndifference can be utilised. A deferred tax asset is not recognised when it arises from the initial
\nrecognition of an asset or liability in a transaction at the time of the transaction, affects neither
\naccounting profit nor taxable profit (tax loss).
\nA deferred tax asset is recognised for the carry forward of unused tax losses to the extent that
\nit is probable that future taxable profit will be available against which the unused tax losses
\ncan be utilised. This is not applicable for the Group as there are no deferred tax assets at the
\nend of the reporting date.
\nDeferred tax assets and liabilities are measured at the tax rates that are expected to apply to
\nthe period when the asset is realised or the liability is settled, based on tax rates and tax laws
\nthat have been enacted or substantively enacted by the end of the reporting period. Deferred
\ntax assets and liabilities are presented in Note 28.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag192": {
"value": "\n1.4.7 Leases
\nThe Group assesses whether a contract is, or contains a lease, at the inception of the contract.
\nA contract is or contains a lease if the contract conveys the right to control the use of an
\nidentified asset for a period of time in exchange for consideration.
\nIn or
\nder to assess whether a contract is, or contains a lease, management determine whether
\nthe asset under consideration is \u201cidentified\u201d, which means that the asset is either explicitly
\nor implicitly specified in the contract and that the supplier does not have a substantial right
\nof substitution throughout the period of use. Once management has concluded that the
\ncontract deals with an identified asset, the right to control the use thereof is considered. To
\nthis end, control over the use of an identified asset only exists when the Group has the right
\nto substantially all of the economic benefits from the use of the asset as well as the right to
\ndirect the use of the asset.
\nIn circumstances where the determination of whether the contract is or contains a lease
\nrequires significant judgement, the relevant disclosures are provided in the significant
\njudgments and sources of estimation uncertainty section of these accounting policies.
\nGroup as lessee
\nA lease liability and corresponding right-of-use asset are recognised at the lease
\ncommencement date, for all lease agreements for which the Group is a lessee, except for
\nshort-term leases of 12 months or less, or leases of low value assets. For these leases, the
\nGroup recognises the lease payments as an operating expense on a straight-line basis over
\nthe term of the lease unless another systematic basis is more representative of the time
\npattern in which economic benefits from the leased asset are consumed. Details of leasing
\narrangements where the Group is a lessee are presented in Note 14 Leases.
\n
\n\n\n\n\n\n\n\n\n\n1.4.7 Leases continued
\nLease liability
\nThe lease liability is initially measured at the present value of the lease payments that are not
\npaid at the commencement date, discounted by using the rate implicit in the lease. If this rate
\ncannot be readily determined, the Group uses its incremental borrowing rate.
\nThe definition of the lessee\u2019s incremental borrowing rate states that the rate should represent
\nwhat the lessee would have to pay to borrow over a similar term and with similar security,
\nthe funds necessary to obtain an asset of similar value to the right-of-use asset in a similar
\neconomic environment. In practice, judgement will be needed to estimate an incremental
\nborrowing rate.
\nLease payments included in the measurement of the lease liability comprise the following:
\n\u2022 Fixed l
\nease payments, including in-substance fixed payments, less any lease incentives;
\n\u2022 Variable l
\nease payments that depend on an index or rate, initially measured using the index
\nor rate at the commencement date;
\n\u2022 Amount ex
\npected to be payable by the Group under residual value guarantees;
\n\u2022 Exercise pr
\nice of purchase options, if the Group is reasonably certain to exercise the
\noption;
\n\u2022 Lease paym
\nents in an optional renewal period if the Group is reasonably certain to exercise
\nan extension option; and
\n\u2022 Penalties f
\nor early termination of a lease, if the lease term reflects the exercise of an option
\nto terminate the lease.
\nVariable rents that do not depend on an index or rate are not included in the measurement of
\nthe lease liability (or right-of-use asset). The related payments are recognised as an expense
\nin the period incurred and are included in operating expenses. These amounts are presented
\nin Note 6.
\nThe lease liability is presented as a separate line item on the Statement of Financial Position.
\nThe lease liability is subsequently measured by increasing the carrying amount to reflect
\ninterest on the lease liability (using the effective interest method) and by reducing the carrying
\namount to reflect lease payments made. Interest charged on the lease liability is included in
\nfinance costs. Finance costs relating to the lease liability are presented in Note 8.
\nThe Group has applied judgement to determine the lease term for some lease contracts in
\nwhich it is a lessee that include renewal options. The assessment of whether the Group is
\nreasonably certain to exercise such options impact the lease terms, which significantly affects
\nthe amount of lease liabilities and rights of use of assets recognised.
\nThe Group remeasures the lease liability (and makes a corresponding adjustment to the
\nrelated right-of-use asset) when there has been:
\n\u2022 Changes to t
\nhe lease term, in which case the lease liability is remeasured by discounting
\nthe revised lease payments using a revised discount rate;
\n\u2022 Changes in t
\nhe assessment of whether the Group will exercise a purchase, termination or
\nextension option, in which case the lease liability is remeasured by discounting the revised
\nlease payments using a revised discount rate;
\n\u2022 Changes t
\no the lease payments due to a change in an index or a rate, in which case the
\nlease liability is remeasured by discounting the revised lease payments using the initial
\ndiscount rate (unless the lease payments change is due to a change in a floating interest
\nrate, in which case a revised discount rate is used);
\n\u2022 Changes in expec
\nted payments under a residual value guarantee, in which case the lease
\nliability is remeasured by discounting the revised lease payments using the initial discount
\nrate; and
\n\u2022 Modifications to t
\nhe lease contract and the lease modification is not accounted for as a
\nseparate lease, in which case the lease liability is remeasured by discounting the revised
\npayments using a revised discount rate.
\nWhen the lease liability is remeasured in this way, a corresponding adjustment is made to
\nthe carrying amount of the right-of-use asset or is recognised in profit or loss if the carrying
\namount of the right-of-use asset has been reduced to zero.
\nLease paym
\nents included in the measurement of the lease liability comprise the following:
\n\u2022 Initial am
\nount of the corresponding lease liability;
\n\u2022 Any l
\nease payments made at or before the commencement date;
\n\u2022 Any in
\nitial direct costs incurred;
\n\u2022 Any estimated co
\nsts to dismantle and remove the underlying asset or to restore the
\nunderlying asset or the site on which it is located, when the Group incurs an obligation to
\ndo so, unless these costs are incurred to produce inventories; and
\n\u2022 Less any
\n lease incentives received.
\nThe Group presents the part of the lease payment that represents interest portion of the
\nlease liability as a operating cash flow in Statement of Cash Flows in accordance with IAS 7
\nStatement of Cash Flows.
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n1.4.7 Leases continued
\nRight-of-use assets
\nRight-of-use assets are presented as a separate line item on the Statement of Financial
\nPosition. Right-of-use assets are subsequently measured at cost less accumulated
\ndepreciation and impairment losses.
\nRight-of-use assets are depreciated over the shorter period of lease term and useful life of
\nthe underlying asset. However, if a lease transfers ownership of the underlying asset or the
\ncost of the right-of-use asset reflects that the Group expects to exercise a purchase option,
\nthe related right-of-use asset is depreciated over the useful life of the underlying asset.
\nDepreciation starts at the commencement date of a lease.
\nFor right-of-use assets which are depreciated over their useful lives, the useful lives are
\ndetermined consistently with items of the same class of property, plant and equipment.
\nRefer to the accounting policy for property, plant and equipment for details of useful lives.
\nThe residual value, useful life and depreciation method of each asset are reviewed at the end of
\neach reporting year. If the expectations differ from previous estimates, the change is accounted
\nfor prospectively as a change in accounting estimate. Each part of a right-of-use asset with a
\ncost that is significant in relation to the total cost of the asset is depreciated separately.
\nThe depreciation charge f
\nor each year is recognised in profit or loss unless it is included in the
\ncarrying amount of another asset.
\nImpairment tests are performed on right-of-use assets when there is an indicator that they
\nmay be impaired. When the carrying amount of an item of right-of-use asset is assessed to be
\nhigher than the estimated recoverable amount, an impairment loss is recognised immediately
\nin profit or loss to bring the carrying amount in line with the recoverable amount.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag298": {
"value": "\n1.4.8 Inventories
\nInventories relates to general spare parts, servicing equipment and consumables and are regularly
\nused or replaced as part of a general replacement programme. They are measured at the lower of
\ncost and net realisable value. Cost is determined on the weighted average cost basis. Redundant
\nand slow-moving inventory are identified and written down to their net realisable value.
\nNet realisable value is the estimated selling price in the ordinary course of business less the
\nestimated costs of completion and the estimated costs necessary to make the sale.
\nThe cost of inventories comprises of all costs of purchase, costs of conversion and other
\ncosts incurred in bringing the inventories to their present location and condition.
\nWhen inventories are used or sold, the carrying amount of those inventories are recognised as an
\nexpense in the period in which the related revenue is recognised. The amount of any write-down
\nof inventories to net realisable value and all losses of inventories are recognised as an expense
\nin t
\nhe period the write-down or loss occurs. The amount of any reversal of any write- down of
\ninventories, arising from an increase in net realisable value, are recognised as a reduction in the
\namount of inventories recognised as an expense in the period in which the reversal occurs.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag299": {
"value": "\n
\n\n1.4.9 Impairment of assets
\nThe Group assesses at the end of each reporting period whether there is any indication that
\nan asset may be impaired. If any such indication exists, the Group estimates the recoverable
\namount of the asset. When it is not possible to estimate the recoverable amount for an
\nindividual asset, the recoverable amount is determined for the cash-generating unit to which
\nthe asset belongs.
\nThe recoverable amount of an asset or a cash-generating unit is the higher of its fair value less
\ncosts to sell and its value in use. In assessing value in use, the estimated future cash flows
\nare discounted to their present value using a pre-tax discount rate that reflects current market
\nassessments of the time value of money and the risks specific to the asset for which the
\nestimates of future cash flows have not been adjusted. If the recoverable amount of an asset
\nis less than its carrying amount, the carrying amount of the asset is reduced to its recoverable
\namount. That reduction is an impairment loss.
\nAn impairment loss of assets carried at cost less any accumulated depreciation or
\namortisation is recognised immediately in profit or loss. Where an impairment loss
\nsubsequently reverses, the carrying amount of the asset (cash-generating unit) is increased
\nto the revised estimate of its recoverable amount, but so that the increased carrying amount
\ndoes not exceed the carrying amount that would have been determined had no impairment
\nloss been recognised for the asset (cash-generating unit) in prior years. A reversal of an
\nimpairment loss is recognised as income in profit or loss immediately.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag300": {
"value": "\n1.4.9 Impairment of assets
\nThe Group assesses at the end of each reporting period whether there is any indication that
\nan asset may be impaired. If any such indication exists, the Group estimates the recoverable
\namount of the asset. When it is not possible to estimate the recoverable amount for an
\nindividual asset, the recoverable amount is determined for the cash-generating unit to which
\nthe asset belongs.
\nThe recoverable amount of an asset or a cash-generating unit is the higher of its fair value less
\ncosts to sell and its value in use. In assessing value in use, the estimated future cash flows
\nare discounted to their present value using a pre-tax discount rate that reflects current market
\nassessments of the time value of money and the risks specific to the asset for which the
\nestimates of future cash flows have not been adjusted. If the recoverable amount of an asset
\nis less than its carrying amount, the carrying amount of the asset is reduced to its recoverable
\namount. That reduction is an impairment loss.
\nAn impairment loss of assets carried at cost less any accumulated depreciation or
\namortisation is recognised immediately in profit or loss. Where an impairment loss
\nsubsequently reverses, the carrying amount of the asset (cash-generating unit) is increased
\nto the revised estimate of its recoverable amount, but so that the increased carrying amount
\ndoes not exceed the carrying amount that would have been determined had no impairment
\nloss been recognised for the asset (cash-generating unit) in prior years. A reversal of an
\nimpairment loss is recognised as income in profit or loss immediately.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag301": {
"value": "\n10. Share capital and equity
\nOrdinary shares are classified as equity. Ordinary shares are recognised at par value and
\nclassified as \u2018share capital\u2019 in equity. Any amounts received from the issue of shares in excess
\nof par value is classified as \u2018share premium\u2019 in equity. Dividends are recognised as a liability
\nwhen they are declared.
\n11. Treasury shares
\nTreasury shares represent the shares of the parent company, Capital Limited, that are held in
\ntreasury. Treasury shares are recorded at cost and deducted from equity.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag302": {
"value": "\n12. Share-based payments
\nEquity-settled share-based payments to employees and others providing similar services are
\nmeasured at the fair value of the equity instruments at the grant date.
\nThe fair value determined at the grant date of the equity-settled share-based payments is
\nexpensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate
\nof equity instruments that will eventually vest. At each reporting date, the Group revises its
\nestimate of the number of equity instruments expected to vest. The impact of the revision of
\nthe original estimates, if any, is recognised in profit or loss over the remaining vesting period,
\nwith a corresponding adjustment to the equity- settled employee benefits reserve.
\nMarket conditions and non-vesting conditions are taken into account when estimating the fair
\nvalue of the equity-settled share- based payment.
\nAs an
\n exception, when the Group is obligated, in terms of tax legislation, to withhold an
\namount of employees\u2019 tax associated with an equity-settled share-based payment transaction
\n(thus creating a net settlement feature), the full transaction is still accounted for as an equity-
\nsettled share-based payment transaction.
\n
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag303": {
"value": "\n13. Employee benefits
\nShort-term employee benefits
\nA liability is recognised for benefits accruing to employees in respect of salaries, wages and
\nleave entitlements in the period the related services is rendered. Liabilities recognised in
\nrespect of short-term employee benefits are measured at the undiscounted amount of the
\nbenefits expected to be paid in exchange for the related service.
\nRetirement Benefits
\nThe Group does not have a legal obligation to provide for retirement benefits, however each
\nsubsidiary makes defined contributions for retirement benefits as per the country\u2019s statutory
\nobligations and these are charged to profit or loss as payment falls due.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag304": {
"value": "\n14. Revenue recognition
\nThe core principle of IFRS 15 is that an entity should recognise revenue to depict the transfer
\nof promised goods or services to customers in an amount that reflects the consideration to
\nwhich the entity expects to be entitled in exchange for those goods or services. Specifically,
\nthe Standard introduced a 5-step approach to revenue recognition:
\nStep 1: I
\ndentify the contract(s) with a customer;
\nStep 2: Identify the performance obligations in the contract;
\nStep 3: Determine the transaction price;
\nStep 4: Allocate the transaction price to the performance obligations in the contract; and
\nStep 5: Recognise revenue when (or as) the entity satisfies a performance obligation.
\nUnder IFRS 15, an entity recognises revenue when (or as) a performance obligation is
\nsatisfied, i.e. when \u2018control\u2019 of the goods or services underlying the particular performance
\nobligation is transferred to the customer.
\nRevenue is measured at the fair value of the consideration received or receivable. Revenue is
\nreduced for estimated customer returns, rebates and other similar allowances.
\n
\n
\n\n\n\n\n\n\n\n\n
\n1.4.14 Revenue recognition continued
\nPerformance obligations and timing of revenue recognition
\nRevenue from a contract to provide services is recognised by reference to either the stage
\nof completion (over time) or at a point in time. The Group recognises revenue from the
\nfollowing streams:
\n\u2022 Drilling, m
\nining, crushing and associated revenue:
\n\u2013 Revenue f
\nrom drilling, mining and crushing services contracts is recognised at the
\ncontractual rates as the drilling and mining services are delivered;
\n\u2013 Revenue f
\nor mobilisation of drilling, mining and crushing equipment and associated
\nresources is recognised over the term of the contract;
\n\u2013 Revenue f
\nor demobilisation of drilling, mining and crushing equipment and associated
\nresources is recognised at a point of time when the contract is concluded;
\n\u2013 Revenue f
\nor the early termination of drilling, mining and crushing contracts is accounted
\nfor as a contract modification under IFRS 15
\n\u2013 Revenue w
\nhere the Group purchases equipment or inventory on behalf of the
\ncustomer is recorded at a point in time when the goods have been delivered on-site
\nto the customer.
\n\u2022 Revenue f
\nrom surveying is recognised at the contractual rates as the survey services are
\ndelivered; and
\n\u2022 Laboratory anal
\nysis of drilling samples relates to sample analysis by MSALABS provided to
\ncustomers. Transfer of benefits occurs when testing is completed for each sample received
\nand results communicated to customers. Samples are received in batches from customers
\nand processed continuously. Revenue is recognised when testing of a batch is completed
\nand when results are communicated.
\nCosts to fulfil a contract
\nThe Group recognises assets relating to the costs incurred to fulfil a contract or setup costs
\n(mobilisation costs) that are directly related to the principal contract, provided that they will be
\nrecovered through the performance of the contract.
\nCosts required to set up the contract are capitalised provided that it is probable that they will
\nbe recovered in the future and that they do not include expenses that would normally have
\nbeen incurred by the Group if the contract had not been obtained. They are amortised over
\nthe period of the contract. If the above conditions are not met, these costs are taken directly
\nto profit or loss.
\n\n
\n\nDividend and interest income
\nDividend income from investments is recognised when the shareholder\u2019s right to receive
\npayment has been established (provided that it is probable that the economic benefits will
\nflow to the Group and the amount of income can be measured reliably). Dividend income is
\nonly recognised when all the above criteria was met.
\nInterest i
\nncome from a financial asset is recognised when it is probable that the economic
\nbenefits will flow to the Group and the amount of income can be measured reliably. Interest
\nincome is accrued on a time basis, by reference to the principal outstanding and at the
\neffective interest rate applicable, which is the rate that exactly discounts estimated future
\ncash receipts through the expected life of the financial asset to that asset\u2019s net carrying
\namount on initial recognition.
\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag306": {
"value": "\n
\n\nDividend and interest income
\nDividend income from investments is recognised when the shareholder\u2019s right to receive
\npayment has been established (provided that it is probable that the economic benefits will
\nflow to the Group and the amount of income can be measured reliably). Dividend income is
\nonly recognised when all the above criteria was met.
\nInterest i
\nncome from a financial asset is recognised when it is probable that the economic
\nbenefits will flow to the Group and the amount of income can be measured reliably. Interest
\nincome is accrued on a time basis, by reference to the principal outstanding and at the
\neffective interest rate applicable, which is the rate that exactly discounts estimated future
\ncash receipts through the expected life of the financial asset to that asset\u2019s net carrying
\namount on initial recognition.
\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag307": {
"value": "\nDividend and interest income
\nDividend income from investments is recognised when the shareholder\u2019s right to receive
\npayment has been established (provided that it is probable that the economic benefits will
\nflow to the Group and the amount of income can be measured reliably). Dividend income is
\nonly recognised when all the above criteria was met.
\nInterest i
\nncome from a financial asset is recognised when it is probable that the economic
\nbenefits will flow to the Group and the amount of income can be measured reliably. Interest
\nincome is accrued on a time basis, by reference to the principal outstanding and at the
\neffective interest rate applicable, which is the rate that exactly discounts estimated future
\ncash receipts through the expected life of the financial asset to that asset\u2019s net carrying
\namount on initial recognition.
\n
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag308": {
"value": "\n
\n1.4.15 Translation of foreign currencies
\n\nFunctional and presentation currency
\nThe individual Financial Statements of each Group Company are presented in the currency
\nof the primary economic environment in which it operates (its functional currency). For the
\npurpose of the Group Financial Statements, the results and financial statements of each
\ncompany within the Group are translated to United States Dollars, which is the functional
\ncurrency of the Group and the presentation currency for the Group Financial Statements.
\n
\n\n\n\n\n\n\n\n\nForeign currency transactions
\nIn preparing the Financial Statements of the individual Group companies, transactions in
\ncurrencies other than the entity\u2019s functional currency (foreign currencies) are recognised at
\nthe rates of exchange prevailing on the dates of the transactions. At each reporting date,
\nmonetary items that are denominated in foreign currencies are retranslated at the rates
\nprevailing at that date. Non-monetary items that are measured in terms of historical cost in a
\nforeign currency shall be translated using the exchange rate at the date of the transaction.
\nExchange di
\nfferences are recognised in profit or loss in the period in which they arise except for:
\n\u2022 Exchange di
\nfferences on foreign currency borrowings relating to assets under construction
\nfor future productive use, which are included in the cost of those assets when they are
\nregarded as an adjustment to interest costs on those foreign currency borrowings;
\n\u2022 Exchange di
\nfferences on transactions entered into to hedge certain foreign currency risks; and
\n\u2022 Exchange differences on monetary i
\ntems receivable from or payable to a foreign operation
\nfor which settlement is neither planned nor likely to occur (therefore forming part of the net
\ninvestment in the foreign operation), which are recognised initially in other comprehensive
\nincome and reclassified from equity to profit or loss on repayment of the monetary items.
\n
\n
\n\n\n\n\n\n\n\n\n15. Translation of foreign currencies continued
\nFor the purpose of presenting Group Financial Statements, the assets and liabilities of
\nthe Group\u2019s foreign operations are translated into United States Dollars at exchange rates
\nprevailing on the reporting date. Income and expense items are translated at the average
\nexchange rates for the period, unless exchange rates fluctuate significantly during that period,
\nin which case the exchange rates at the date of transactions are used. Exchange differences
\narising, if any, are recognised in other comprehensive income and accumulated in equity
\n(attributed to non-controlling interests as appropriate).
\nOn disposal of a foreign operation, all of the exchange differences accumulated in equity in
\nrespect of that operation attributable to the owners of the Company are reclassified to profit
\nor loss.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag309": {
"value": "\nFunctional and presentation currency
\nThe individual Financial Statements of each Group Company are presented in the currency
\nof the primary economic environment in which it operates (its functional currency). For the
\npurpose of the Group Financial Statements, the results and financial statements of each
\ncompany within the Group are translated to United States Dollars, which is the functional
\ncurrency of the Group and the presentation currency for the Group Financial Statements.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag311": {
"value": "\n16. Contingent liabilities
\nA contingent liability is a possible obligation from past events that will be confirmed by some
\nfuture event or a present obligation from a past event, but either:
\n\u2022 Outflow of ec
\nonomic benefits to satisfy this obligation is not probable; or
\n\u2022 Amount of obl
\nigation cannot be reliably measured.
\nIn events where firm indications of a possible obligation exist, the Group may use judgements
\nbased on estimates from expert advice to provide for the portion of the possible expense.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag312": {
"value": "\n1.4.17 Provisions
\nProvisions are recognised when the Group has a present (legal or constructive) obligation as
\na result of a past event, if it is probable the Group will be required to settle the obligation and
\na reliable estimate can be made of the amount of the obligation. The amount recognised as
\na provision is the best estimate of the consideration required to settle the obligation at the
\nreporting date, taking into account the risks and uncertainties surrounding the obligation.
\nIf t
\nhe time value of money is material, provisions are discounted using a current pre-tax
\ndiscount rate specific to the liability.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag313": {
"value": "\n
\n2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
\nThe preparation of the Annual Financial Statements in conformity with IFRS requires
\nmanagement, from time to time, to make judgements, estimates and assumptions that affect
\nthe application of policies and reported amounts of assets, liabilities, income and expenses.
\nThese estimates and associated assumptions are based on experience and various other
\nfactors that are believed to be reasonable under the circumstances. Actual results may differ
\nfrom these estimates. The estimates and underlying assumptions are reviewed on an ongoing
\nbasis. Revisions to accounting estimates are recognised in the period in which the estimates
\nare revised and in any future periods affected.
\n\n1. Critical judgements in applying accounting policies
\nThe critical judgements made by management in applying accounting policies, apart from
\nthose involving estimations, that have the most significant effect on the amounts recognised
\nin the Annual Financial Statements, are outlined as follows:
\nImpairment of property, plant and equipment, and right-of-use assets
\nAt the end of every year, management uses judgement to review the indicators of impairment
\nof property, plant and equipment, and right-of-use assets. Depending on those indicators,
\nmanagement will determine if an impairment review needs to be done. Refer to Note 13 and
\n14 for details on external indicators and management assessment on the impairment of
\nproperty, plant and equipment, and right-of-use assets.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS CONTINUED
\n\n1. Critical j
\nudgements in applying accounting policies continued
\nGoing concern
\nThere is an element of judgement involved in determining the financial forecasts and
\navailability of cash and headroom over banking facilities and covenants in the context of a
\nmacro downturn, major political unrest and non-renewal of contracts. Refer to Note 1.3 for the
\ndetailed assessment on going concern.
\nRecoverability of trade receivables and accrued income
\nThe Group has material amounts of billed and unbilled services outstanding at 31 December
\n2024. Receivables are recognised initially at cost (being the same as fair value) and
\nsubsequently at amortised cost less any allowance for impairment, to ensure that amounts
\nrecognised represent the recoverable amount. The Group recognises a loss allowance for
\nexpected credit losses (ECL) on all receivable balances from customers using a lifetime
\ncredit loss approach and includes specific allowance for impairment where there is evidence
\nthat the Group will not be able to collect amounts due from customers, subsequent to initial
\nrecognition. Management applies judgement on specific allowances for impairment based on
\nthe information available at each reporting date which includes information about past events,
\ncurrent conditions and forecasts of the future economic condition of customers. Further details
\nof the Group\u2019s recoverability are provided for trade receivables and accrued income in Note 18.
\nUncertain t
\naxation provisions
\nThe Group operates internationally in territories with different and complex tax codes.
\nManagement exercises judgement in relation to the level of provision required for uncertain
\ntax outcomes. There are a number of tax positions not yet agreed with the tax authorities
\nwhere different interpretation of legislation and commercial arrangements could lead to
\na range of outcomes. The tax positions under review covers corporate income tax, VAT,
\nminimum income tax, withholding taxes and payroll. Judgements are made for each position
\nhaving regard to the particular circumstances and advice obtained. Further details of the
\nGroup\u2019s uncertain tax positions are provided in Note 39.
\nManagement also exercises judgement in assessing the availability of suitable future taxable
\nprofits to support deferred tax asset recognition.
\nFurther details of the Group\u2019s tax position are provided in Note 28, Note 31 and Note 39.
\nClassification of spare parts and servicing equipment
\nManagement exercises judgement in assessing spare parts and servicing equipment
\nclassification. Spare parts and servicing equipment are carried as inventory and recognised
\nas an expense when consumed. However major spares stand-by equipment qualifies as
\nproperty, plant and equipment when an entity expects to use them during more than one
\nperiod and if spare parts and servicing equipment can be used only in connection with an item
\nof property, plant and equipment, they are accounted for as property, plant and equipment.
\nRecoverability of val
\nue-added tax (VAT)
\nIncluded in trade and other receivables are material recoverable VAT balances owing mainly
\nby the fiscal authorities in a number of jurisdictions. In assessing the recoverability of the VAT
\nbalance, the Group assessed the ECL on the VAT amounts owing based on current and historic
\ncorrespondence with the relevant fiscal authorities and consultation with local tax experts.
\nThe Group is following the relevant process in each country to recoup the VAT balances owing
\nand continues to engage with authorities to estimate if all amounts are recoverable and to
\naccelerate the refund of the outstanding VAT balances.
\nFurther details of the Group\u2019s VAT recoverability are provided in Note 19.
\n
\n
\n\n\n\n\n\n2.2 Key sources of estimation uncertainty
\nUseful lives of property, plant and equipment
\nManagement assesses the appropriateness of the useful lives of property, plant and equipment
\nat the end of each reporting period. The useful economic lives of drilling rigs and heavy
\nmining equipment were reviewed during the year, no changes to the useful lives were deemed
\nnecessary following the update to these in 2023.
\nHeavy mining equipment is depreciated using the unit of production method based on the
\nestimated production hours. The estimated production hours for each type of equipment are
\nbased on the original equipment manufacturers standards, together with an assessment by
\nthe Group\u2019s technical team.
\n
\n\n\n\n\n\n\n\n\n\n\n2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS CONTINUED
\n2.2 Key sources of estimation uncertainty continued
\nThe useful lives of property, plant and equipment could be reduced by climate-related
\nmatters, for example, as a result of physical risks, obsolescence or legal restrictions.
\nThe change in useful lives would have a direct impact on the amount of depreciation or
\namortisation recognised each year from the date of reassessment. The Directors\u2019 review
\nof useful lives has taken into consideration the impacts of the Group\u2019s decarbonisation
\ncommitments and has not had a material impact on the results for the year.
\nFurther details of the Group\u2019s property, plant and equipment are provided in Note 1.4.2 and Note 13.
\nTransportation costs \u2013 Freight and customs
\nThe Group has significant inventory which is purchased across the world. Freight and custom
\ncosts are only capitalised on initial recognition when the inventory is purchased. In order to
\nallocate freight and customs incurred to inventories, management makes use of the inventory
\nconsumption during the year to determine the percentage of freight and customs costs which
\nare attributable to inventory and cost of sales. Further details of the Group\u2019s inventories are
\nprovided in Note 17.
\nInventory provisions
\nInventories are valued at the lower of cost and net realisable value. At year end, management
\nestimates the net realisable value of inventories in order to decide whether to make provision
\nfor obsolescence. Factors which are considered include the ageing profile of inventories,
\nstorage conditions as well as the shelf life of specific inventories.
\nClimate-r
\nelated matters may affect the value of inventory as they could become obsolete
\nas a result of a decline in selling prices or a reduction in demand. After consideration of the
\ntypical stock-turns of the inventory in relation to the rate of change in the market the Directors
\nconsider that inventory is appropriately valued.
\nRefer to Note 6 and Note 17 for details on the amount of inventory provision for obsolescence.
\nIncremental borrowing rate
\nThe Group used estimates of its incremental borrowing rate to calculate the present value of future
\nlease payments at the date of adoption/commencement of the leases. The Group calculated its
\nincremental borrowing rate based on existing loan facility arrangements. The weighted average
\nincremental borrowing rate applied to lease arrangements entered into during the year was 11%
\n(2023: 10.0%). Further details of the Group\u2019s loans and borrowing are provided in Note 27.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
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"Tag314": {
"value": "\n1. Critical judgements in applying accounting policies\nThe critical judgements made by management in applying accounting policies, apart from \nthose involving estimations, that have the most significant effect on the amounts recognised \nin the Annual Financial Statements, are outlined as follows:\nImpairment of property, plant and equipment, and right-of-use assets\nAt the end of every year, management uses judgement to review the indicators of impairment \nof property, plant and equipment, and right-of-use assets. Depending on those indicators, \nmanagement will determine if an impairment review needs to be done. Refer to Note 13 and \n14 for details on external indicators and management assessment on the impairment of \nproperty, plant and equipment, and right-of-use assets.\n\n\n\n\n\n\n\n1. Critical j\nudgements in applying accounting policies continued\nGoing concern\nThere is an element of judgement involved in determining the financial forecasts and \navailability of cash and headroom over banking facilities and covenants in the context of a \nmacro downturn, major political unrest and non-renewal of contracts. Refer to Note 1.3 for the \ndetailed assessment on going concern.\nRecoverability of trade receivables and accrued income\nThe Group has material amounts of billed and unbilled services outstanding at 31 December \n2024. Receivables are recognised initially at cost (being the same as fair value) and \nsubsequently at amortised cost less any allowance for impairment, to ensure that amounts \nrecognised represent the recoverable amount. The Group recognises a loss allowance for \nexpected credit losses (ECL) on all receivable balances from customers using a lifetime \ncredit loss approach and includes specific allowance for impairment where there is evidence \nthat the Group will not be able to collect amounts due from customers, subsequent to initial \nrecognition. Management applies judgement on specific allowances for impairment based on\nthe information available at each reporting date which includes information about past events, \ncurrent conditions and forecasts of the future economic condition of customers. Further details \nof the Group\u2019s recoverability are provided for trade receivables and accrued income in Note 18.\nUncertain t\naxation provisions\nThe Group operates internationally in territories with different and complex tax codes.\nManagement exercises judgement in relation to the level of provision required for uncertain \ntax outcomes. There are a number of tax positions not yet agreed with the tax authorities \nwhere different interpretation of legislation and commercial arrangements could lead to\na range of outcomes. The tax positions under review covers corporate income tax, VAT, \nminimum income tax, withholding taxes and payroll. Judgements are made for each position \nhaving regard to the particular circumstances and advice obtained. Further details of the \nGroup\u2019s uncertain tax positions are provided in Note 39.\nManagement also exercises judgement in assessing the availability of suitable future taxable \nprofits to support deferred tax asset recognition.\nFurther details of the Group\u2019s tax position are provided in Note 28, Note 31 and Note 39.\nClassification of spare parts and servicing equipment\nManagement exercises judgement in assessing spare parts and servicing equipment \nclassification. Spare parts and servicing equipment are carried as inventory and recognised \nas an expense when consumed. However major spares stand-by equipment qualifies as \nproperty, plant and equipment when an entity expects to use them during more than one\nperiod and if spare parts and servicing equipment can be used only in connection with an item \nof property, plant and equipment, they are accounted for as property, plant and equipment.\nRecoverability of val\nue-added tax (VAT)\nIncluded in trade and other receivables are material recoverable VAT balances owing mainly \nby the fiscal authorities in a number of jurisdictions. In assessing the recoverability of the VAT\nbalance, the Group assessed the ECL on the VAT amounts owing based on current and historic \ncorrespondence with the relevant fiscal authorities and consultation with local tax experts.\nThe Group is following the relevant process in each country to recoup the VAT balances owing \nand continues to engage with authorities to estimate if all amounts are recoverable and to \naccelerate the refund of the outstanding VAT balances.\nFurther details of the Group\u2019s VAT recoverability are provided in Note 19.\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag318": {
"value": "\n
\n\n3. REVENUE
\nRevenue from the rendering of services comprises:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDrilling and associated revenue 233,678 211,552
\nMining and associated revenue 65,242 64,721
\nLaboratory services revenue 43,647 38,405
\nRevenue from surveying 5,433 3,746
\nTotal revenue 348,000 318,424
\nThe Group has four revenue streams:
\n\u2022 Drilling r
\nevenue relates to drilling services revenue where the terms of the contract with
\ncustomers requires the Group to drill a specified number of metres at a specified drilling
\nrate. Revenue is recognised over time as the drilling services are provided, which in turn
\nfulfils the performance obligations. Under IFRS 15, it has been concluded that the Group
\nhas an enforceable right to payment for performance completed.
\nThe transaction price for drilling is the price per meter drilled multiplied by the number of
\nmetres drilled. The e-plod system is a day-by-day tracker of the metres drilled per rig. This
\ntakes into account the metres, relevant rate per meter and leads to the revenue number.
\nRevenue recognition occurs when the relevant geologist/mine manager signs and accepts
\nthe e-plod report which is converted monthly/bi-monthly into invoices.
\nRevenue for mobilisation of drilling equipment and associated resources is classified
\non the Statement of Financial Position as unearned revenue (contract liability) and is
\nrecognised over the term of the contract.
\nRevenue for demobilisation is recognised at a point in time when the contract is concluded
\nand the Group has physically demobilised off the site. Related costs of demobilisation are
\ncharged to profit or loss as incurred.
\n\u2022 Mining r
\nevenue relates to earth moving and equipment rental services provided at
\ncustomers\u2019 mine sites.
\nRevenue for the mining services is generated based on the bank cubic metres (BCM) moved
\nmultiplied by the rates per bank cubic metre as per the contract and fixed monthly fees.
\nRevenue is recognised over time as the load and haul service is provided, which in turn
\nfulfils the performance obligations. Invoices are raised monthly after customer sign off and
\nacceptance of the progress claim that details tonnage of earth moved at the contracted rates.
\n
\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n3. REVENUE CONTINUED
\nThe mining equipment rental contracts consists of both the variable and fixed fee rates.
\nRevenue is generated based on the fixed fee per equipment plus the variable rate
\nmultiplied by the number of hours the equipment worked for the month. Invoices are raised
\nmonthly with customer sign off on equipment engine hours. Customers are given 30 days
\ncredit periods for services rendered.
\nRevenue for mobilisation of mining equipment and associated resources is classified
\non the Statement of Financial Position as unearned revenue (contract liability) and is
\nrecognised over the term of the contract.
\nRevenue for demobilisation is recognised at a point in time when the contract is concluded
\nand the Group has physically demobilised off the site. Related costs of demobilisation are
\ncharged to profit or loss as incurred.
\nThe Group, acting as a principal, can sometimes purchase equipment on behalf of the
\ncustomer. Revenue is recorded at a point in time when control has been transferred to
\nthe customer, generally being when the goods have been delivered to a customer on-site
\npursuant to the sales order.
\nMining revenue includes $14.0m associated with the completion of the Sukari mining
\ncontract and the termination of the Belinga mining contract.
\n\u2022 Laboratory anal
\nysis of drilling samples relates to sample analysis by MSALABS provided to
\ncustomers. Samples are analysed and invoiced as and when the results are obtained and
\ncommunicated to customers. Under IFRS 15 it has been concluded that the Group has an
\nenforceable right to payment for performance completed.
\n\u2022 Revenue f
\nrom surveying relates to short-term hire of down hole surveying equipment.
\nUnder IFRS 15, it has been concluded that the Group has an enforceable right to
\npayment for performance completed. Meeting of performance obligations and transfer of
\nbenefits is continuous.
\nThe Group had recognised $8.5 million (2023: $5.4 million) on the Statement of Financial
\nPosition and amortised $5.7 million (2023: $1.8 million) to the Statement of Comprehensive
\nIncome in relation to costs to fulfil contracts.
\nThere are no significant financing components present in any of the Group\u2019s contracts
\nwith customers.
\nThe Group applies the practical expedient in IFRS 15:121 as the Group has a right to
\nconsideration from its customers for the value of the drilling or mining services that have
\nalready been provided. No other consideration is generated from its customers outside the
\ncontracts already in place.
\n
\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag319": {
"value": "\n3. REVENUE
\nRevenue from the rendering of services comprises:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDrilling and associated revenue 233,678 211,552
\nMining and associated revenue 65,242 64,721
\nLaboratory services revenue 43,647 38,405
\nRevenue from surveying 5,433 3,746
\nTotal revenue 348,000 318,424
\nThe Group has four revenue streams:
\n\u2022 Drilling r
\nevenue relates to drilling services revenue where the terms of the contract with
\ncustomers requires the Group to drill a specified number of metres at a specified drilling
\nrate. Revenue is recognised over time as the drilling services are provided, which in turn
\nfulfils the performance obligations. Under IFRS 15, it has been concluded that the Group
\nhas an enforceable right to payment for performance completed.
\nThe transaction price for drilling is the price per meter drilled multiplied by the number of
\nmetres drilled. The e-plod system is a day-by-day tracker of the metres drilled per rig. This
\ntakes into account the metres, relevant rate per meter and leads to the revenue number.
\nRevenue recognition occurs when the relevant geologist/mine manager signs and accepts
\nthe e-plod report which is converted monthly/bi-monthly into invoices.
\nRevenue for mobilisation of drilling equipment and associated resources is classified
\non the Statement of Financial Position as unearned revenue (contract liability) and is
\nrecognised over the term of the contract.
\nRevenue for demobilisation is recognised at a point in time when the contract is concluded
\nand the Group has physically demobilised off the site. Related costs of demobilisation are
\ncharged to profit or loss as incurred.
\n\u2022 Mining r
\nevenue relates to earth moving and equipment rental services provided at
\ncustomers\u2019 mine sites.
\nRevenue for the mining services is generated based on the bank cubic metres (BCM) moved
\nmultiplied by the rates per bank cubic metre as per the contract and fixed monthly fees.
\nRevenue is recognised over time as the load and haul service is provided, which in turn
\nfulfils the performance obligations. Invoices are raised monthly after customer sign off and
\nacceptance of the progress claim that details tonnage of earth moved at the contracted rates.
\n
\n
\n\n\n\n\n\n3. REVENUE CONTINUED
\nThe mining equipment rental contracts consists of both the variable and fixed fee rates.
\nRevenue is generated based on the fixed fee per equipment plus the variable rate
\nmultiplied by the number of hours the equipment worked for the month. Invoices are raised
\nmonthly with customer sign off on equipment engine hours. Customers are given 30 days
\ncredit periods for services rendered.
\nRevenue for mobilisation of mining equipment and associated resources is classified
\non the Statement of Financial Position as unearned revenue (contract liability) and is
\nrecognised over the term of the contract.
\nRevenue for demobilisation is recognised at a point in time when the contract is concluded
\nand the Group has physically demobilised off the site. Related costs of demobilisation are
\ncharged to profit or loss as incurred.
\nThe Group, acting as a principal, can sometimes purchase equipment on behalf of the
\ncustomer. Revenue is recorded at a point in time when control has been transferred to
\nthe customer, generally being when the goods have been delivered to a customer on-site
\npursuant to the sales order.
\nMining revenue includes $14.0m associated with the completion of the Sukari mining
\ncontract and the termination of the Belinga mining contract.
\n\u2022 Laboratory anal
\nysis of drilling samples relates to sample analysis by MSALABS provided to
\ncustomers. Samples are analysed and invoiced as and when the results are obtained and
\ncommunicated to customers. Under IFRS 15 it has been concluded that the Group has an
\nenforceable right to payment for performance completed.
\n\u2022 Revenue f
\nrom surveying relates to short-term hire of down hole surveying equipment.
\nUnder IFRS 15, it has been concluded that the Group has an enforceable right to
\npayment for performance completed. Meeting of performance obligations and transfer of
\nbenefits is continuous.
\nThe Group had recognised $8.5 million (2023: $5.4 million) on the Statement of Financial
\nPosition and amortised $5.7 million (2023: $1.8 million) to the Statement of Comprehensive
\nIncome in relation to costs to fulfil contracts.
\nThere are no significant financing components present in any of the Group\u2019s contracts
\nwith customers.
\nThe Group applies the practical expedient in IFRS 15:121 as the Group has a right to
\nconsideration from its customers for the value of the drilling or mining services that have
\nalready been provided. No other consideration is generated from its customers outside the
\ncontracts already in place.
\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag322": {
"value": "\n4. COST OF SALES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nEmployee cost (Note 6) 89,074 70,865
\nConsumables 25,145 24,554
\nRepairs and maintenance 28,819 23,250
\nFuel 3,647 5,531
\nCamp operational cost 6,054 6,116
\nOther cost of sales 7,877 9,715
\nLanded cost \u2013 Inventory 11,622 11,757
\nEquipment hire 4,235 2,245
\nTravel and accommodation 5,707 5,704
\nSafety gear and equipment 3,883 3,517
\nAmortisation of mobilisation costs 7,783 1,434
\nChrysos variable costs 2,154 1,754
\nInsurance \u2013 Equipment 2,048 1,294
\nOthers 5,185 3,788
\nTotal cost of sales 203,233 171,524
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag323": {
"value": "\n5. ADMINISTRATION EXPENSES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nEmployee cost (Note 6) 22,381 19,809
\nProfessional fees 5,594 3,813
\nInsurance 2,216 1,986
\nRental cost 1,921 1,605
\nShare based payment expenses (Note 6) 539 3,540
\nBad debts written off 258 218
\n(Decrease) / increase in net expected credit loss provision (Note 18) (160) 1,717
\nTravel and accommodation 3,788 3,211
\nBank charges 1,606 1,382
\nForeign exchange (gain) / loss 2,107 (151)
\nSoftware costs 2,039 1,933
\nERP implementation costs 2,661 \u2013
\nOther tax 1,439 557
\nProvision for VAT recoverable 2,545 \u2013
\nOther expenses 8,011 7,232
\nTotal administration expenses 56,945 46,852
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag324": {
"value": "\n
\n
\n
\n6. PROFIT FROM OPERATIONS
\nThe following items have been recognised as expenses in determining profit from operations:
\n\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDepreciation and amortisation:
\nComputer software 9 7
\nDrilling rigs 10,573 10,521
\nAssociated drilling equipment 6,082 4,900
\nVehicles and trucks 4,716 4,493
\nCamp and associated equipment 3,925 2,594
\nLand and buildings 231 \u2013
\nMining equipment 7,041 9,302
\nRight-of-use assets 12,025 7,510
\nTotal depreciation 44,602 39,327
\n
\n\n\n\n\n\nImpairments:
\nVehicles and trucks \u2013 389
\nRights of use assets 1,766 \u2013
\nDrilling rigs 226 \u2013
\nHeavy mining equipment 907 \u2013
\nCamp and associated equipment 1,061 50
\nTotal impairments 3,960 439
\nTotal depreciation, amortisation and impairments 48,562 39,766
\n\nOperating lease expense
\nShort term equipment rental 6,046 3,786
\n
\n\n\n\n\n\n\nEmployee costs
\nSalaries, wages, bonuses and other benefits 111,456 90,673
\nShare based compensation expense 539 3,540
\nTotal employee costs 111,995 94,213
\nOther
\n
\n\n\n\n\n\nLoss on disposal of property, plant and equipment 594 946
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nLegal and professional fees 5,594 3,813
\nStock write-off 686 691
\nProvision for inventory obsolescence 385 574
\n(Decrease) / increase in allowance for credit losses (160) 1,716
\nBad debts written off 258 218
\nOther taxes 1,439 558
\nProvision for VAT recoverable 2,545 \u2013
\nIncrease in provisions for other taxes 44 136
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag325": {
"value": "\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDepreciation and amortisation:
\nComputer software 9 7
\nDrilling rigs 10,573 10,521
\nAssociated drilling equipment 6,082 4,900
\nVehicles and trucks 4,716 4,493
\nCamp and associated equipment 3,925 2,594
\nLand and buildings 231 \u2013
\nMining equipment 7,041 9,302
\nRight-of-use assets 12,025 7,510
\nTotal depreciation 44,602 39,327
\n
\n\n\n\n\n\nHeavy mining
\nAssociated
\ndrilling
\nVehicles and
\nCamp and
\nassociated
\nLand and Computer Leasehold
\nDrilling Rigs equipment equipment trucks equipment Buildings software improvements Total
\nCost $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000
\nAt 1 January 2023 139,370 71,444 31,399 37,786 18,170 \u2013 38 1,654 299,860
\nAdditions 27,061 10,416 11,884 10,491 9,404 \u2013 14 \u2013 69,270
\nDisposal (18,189) \u2013 (1,906) (1,259) (531) \u2013 \u2013 \u2013 (21,884)
\nAt 31 December 2023 148,242 81,860 41,377 47,018 27,043 \u2013 52 1,654 347,246
\nAdditions 35,785 4,350 1,672 9,895 9,906 6,348 20 \u2013 67,976
\nDisposal (4,034) \u2013 (4,328) (2,029) (1,865) \u2013 \u2013 \u2013 (12,256)
\nAt 31 December 2024 179,993 86,210 38,721 54,884 35,084 6,348 72 1,654 402,966
\nHeavy mining
\nAssociated
\ndrilling
\nVehicles and
\nCamp and
\nassociated
\nLand and Computer Leasehold
\nDrilling Rigs equipment equipment trucks equipment Buildings software improvements Total
\nAccumulated Depreciation $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000
\n$\u2019000 $\u2019000 $\u2019000 $\u2019000
\nAt 1 January 2023 79,788 16,776 6,743 15,696 8,088 \u2013 13 97 127,202
\nD
\nepreciation 10,521 9,302 4,900 4,493 2,594 \u2013 7 \u2013 31,817
\nImpairment \u2013 \u2013 \u2013 389 50 \u2013 \u2013 \u2013 439
\nDisposal (17,412) \u2013 (1,783) (1,157) (517) \u2013 \u2013 \u2013 (20,869)
\nAt 31 December 2023 72,897 26,078 9,860 19,421 10,215 \u2013 20 97 138,588
\nDepreciation 10,573 7,041 6,082 4,716 3,925 231 9 \u2013 32,577
\nImpairment 226 907 \u2013 \u2013 1,061 \u2013 \u2013 \u2013 2,194
\nDisposal (3,754) \u2013 (4,100) (1,653) (1,855) \u2013 \u2013 \u2013 (11,362)
\nAt 31 December 2024 79,942 34,026 11,842 22,484 13,346 231 29 97 161,997
\nCarrying amount at 31 December 2023 75,345 55,782 31,517 27,598 16,828 \u2013 32 1,557 208,657
\nCarrying amount at 31 December 2024 100,051 52,184 26,879 32,400 21,738 6,117 43 1,557 240,969
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag326": {
"value": "\nOperating lease expense
\nShort term equipment rental 6,046 3,786
\n
\n\n\n\n\n\n14. LEASES
\nDetails pertaining to leasing arrangements, where the Group is lessee are presented below:
\nMachinery
\n$\u2019000
\nLand &
\nBuildings
\n$\u2019000
\nTotal
\n$\u2019000
\nRight-of-use assets
\nAt 1 January 2023 13,087 3,565 16,652
\nAdditions 17,712 2,830 20,542
\nDepreciation (6,220) (1,290) (7,510)
\nAt 31 December 2023 24,579 5,105 29,684
\nAdditions 15,391 778 16,169
\nDepreciation (10,407) (1,618) (12,025)
\nImpairment (1,766) \u2013 (1,766)
\nAt 31 December 2024 27,797 4,265 32,062
\nLease liabilities
\nAt 1 January 2023 12,871 3,
\n396 16,267
\nAdditions 16,506 2,830 19,336
\nInterest expense 1,750 331 2,081
\nLease payments (6,861) (1,373) (8,234)
\nAt 31 December 2023 24,266 5,184 29,450
\nAdditions 13,567 777 14,344
\nInterest expense 2,645 422 3,067
\nLease payments (11,253) (1,822) (13,075)
\nAt 31 December 2024 29,225 4,561 33,786
\nIn accordance with IAS 36, indicators of impairment were considered (as described in Note
\n13) for right-of-use assets. Certain assets were identified that were not in use or were not
\ngoing to be used going forward, and these assets were written down to a nil value.
\nThe weighted average incremental borrowing rate applied to new lease liabilities during the
\nyear was 10% (2023: 10%).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n14. LEASES CONTINUED
\nLease liabilities
\nThe maturity analysis of lease liabilities is as follows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nWithin one year 11,560 8,341
\nTwo to five years 22,226 21,109
\n33,786 29,450
\nCurrent liabilities 11,560 8,341
\nNon-current liabilities 22,226 21,109
\n33,786 29,450
\nThe Group\u2019s machinery leases mainly relate to the Chrysos PhotonAssay units for the
\nlaboratory business. The Group recognises lease liabilities and right-of-use assets once
\nthe units have been commissioned for use on site. During 2024, three Chrysos units were
\ncommissioned (2023: five units).
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag327": {
"value": "\nEmployee costs
\nSalaries, wages, bonuses and other benefits 111,456 90,673
\nShare based compensation expense 539 3,540
\nTotal employee costs 111,995 94,213
\nOther
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag328": {
"value": "\n
\n\n7. FINANCE COSTS
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nInterest on lease liabilities 3,067 2,081
\nInterest on bank loans 8,907 7,705
\nInterest on supplier credit facilities 3,021 1,943
\nAmortised debt arrangement costs 1,373 1,240
\nOther interest paid 373 33
\nTotal finance charges 16,741 13,002
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag329": {
"value": "\n7. FINANCE COSTS
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nInterest on lease liabilities 3,067 2,081
\nInterest on bank loans 8,907 7,705
\nInterest on supplier credit facilities 3,021 1,943
\nAmortised debt arrangement costs 1,373 1,240
\nOther interest paid 373 33
\nTotal finance charges 16,741 13,002
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag330": {
"value": "\n8. FAIR VALUE GAIN / (LOSS) ON FINANCIAL ASSETS
\nFair value gain / (loss) on financial assets recognised during the year consists of:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nValuation of equity investments at fair value through profit or loss 13,361 3,513
\nValuation of derivative financial assets through profit or loss \u2013 53
\nRealised (loss) / gain on disposal of equity investments (1,413) 347
\nValuation of receivables at fair value through profit or loss 149 (924)
\nFair value gain on financial assets 12,097 2,989
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n19. OTHER RECEIVABLES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nPrepayments 10,474 7,529
\nCapitalised contract costs 7,082 3,783
\nVAT recoverable 6,410 7,561
\nAmounts due from non-controlling interest 5,685 5,536
\nAccounts receivable \u2013 Sundry 2,948 4,025
\nPrepayment for fixed assets 3,970 5,318
\nOthers 265 92
\n36,834 33,844
\nCurrent 26,044 24,055
\nNon-current 10,790 9,789
\n36,834 33,844
\nNon-current receivable of consists of prepayments for ERP implementation cost, capitalised
\ncontract costs and amounts due from the non-controlling interest in CK Washirika Limited.
\nCapitalised contract costs are amortised over the period of the respective contracts.
\nThe amount due from the non-controlling interest in CK Washirika Limited is measured at fair
\nvalue through profit or loss and will be settled by future dividends in CK Washirika Limited.
\nThe Directors have assessed the expected credit loss allowance in respect of the current and
\nnon-current receivable to be immaterial.
\nThe configuration and customisation of the ERP software is expected to complete during
\n2025. The costs will be expensed over the seven year term of the cloud computing contract.
\nThese costs are included in prepayments.
\nThe Group expects to realise the prepayment for fixed assets within 12 months through
\nreceipt of the underlying property, plant and equipment.
\nVAT recoverable at the balance sheet date is recorded net of an $3.6 million expected loss
\nprovision (2023: $1.1 million).
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n20. INVESTMENTS AT FAIR VALUE
\nEquity investments at fair value through profit or loss
\nMandatorily at fair value through profit or loss:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nLevel 1 shares 29,121 44,756
\nLevel 3 shares 1,183 2,398
\n30,304 47,154
\nThe reconciliation of the investment valuations from 1 January to 31 December is as follows:
\nLevel 1
\n$\u2019000
\nLevel 3
\n$\u2019000
\nTotal
\n$\u2019000
\nAt 1 January 2024 44,756 2,398 47,154
\nAdditions 8,420 60 8,480
\nDisposal (36,942) (336) (37,278)
\nFair value gain/(loss) 12,887 (939) 11,948
\nAt 31 December 2024 29,121 1,183 30,304
\nLevel 1
\n$\u2019000
\nLevel 3
\n$\u2019000
\nTotal
\n$\u2019000
\nAt 1 January 2023 30,435 8,292 38,727
\nAdditions 7,238 2,020 9,258
\nDisposal (3,313) (1,083) (4,396)
\nFair value gain 3,512 53 3,565
\nTransfers 6,884 (6,884) \u2013
\nAt 31 December 2023 44,756 2,398 47,154
\n
\n\n\n\n\n\n\n\n\n\n20. INVESTMENTS AT FAIR VALUE CONTINUED
\nFair value information
\nLevel 1 shares
\nMarket approach \u2013 Listed share price
\nThe Group\u2019s interests in various listed shares are valued at the 31 December 2024 closing
\nprices. No secondary valuation methodologies have been considered as the Company\u2019s Level
\n1 investments are listed on active markets.
\nLevel 3 shares
\nThe Group\u2019s investments held at Level 3 are valued either on a net asset approach or cost
\napproach.
\nNet Asset approach
\nManagement applied a net asset valuation methodology at 31 December 2024 for certain unlisted
\ninvestments based on the Group\u2019s share ownership percentage of the unlisted company\u2019s net
\nasset value. The unlisted company publishes some of its significant net asset value information
\nand management then derives the investment at fair value attributable to the Group.
\nCost approach
\nManagement holds all other unlisted investments at cost where this represents the best
\nestimate of fair value.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag337": {
"value": "\n
\n\n9. INVESTMENT IN ASSOCIATE
\n2024
\n$\u2019000
\nAdditions 6,687
\nShare of net loss (387)
\nBalance at 31 December 2024 6,300
\nIn May 2024, the Group completed an investment of $ 6.7million in Eco Detection Pty Ltd
\n(\u201cEco\u201d), acquiring a 22.2% interest, Eco is a company incorporated in Australia, which is
\nalso its principal place of business. This interest is accounted for using the equity method.
\nAt 31 December 2024, the carrying amount of the investment in the associate was $6.3 million.
\nThe principal activity of Eco Detection Pty Ltd is the development of water analysis technology
\nfor use in remote operations, critical infrastructure and general water chemical analysis.
\nShare of profit or loss
\nFor the year ended 31 December 2024, the Group recognized its share of the loss from the
\nassociate, from the date of investment, which amounted to $0.4 million. This amount has
\nbeen included within the Group\u2019s profit before tax in the consolidated income statement.
\nDividends
\nDuring the period, the Group received $nil in dividends from the associate.
\nThe following table summarises the financial information of Eco as included in its own
\nfinancial statements as at 31 December 2024:
\n2024
\n$\u2019000
\nNon-current assets 22,853
\nCurrent assets 4,702
\nCurrent liabilities (728)
\nNon-current liabilities (513)
\nNet assets 26,314
\nRevenue 794
\nExpenses (3,792)
\nOther income 611
\nNet loss (2,387)
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag338": {
"value": "\n9. INVESTMENT IN ASSOCIATE
\n2024
\n$\u2019000
\nAdditions 6,687
\nShare of net loss (387)
\nBalance at 31 December 2024 6,300
\nIn May 2024, the Group completed an investment of $ 6.7million in Eco Detection Pty Ltd
\n(\u201cEco\u201d), acquiring a 22.2% interest, Eco is a company incorporated in Australia, which is
\nalso its principal place of business. This interest is accounted for using the equity method.
\nAt 31 December 2024, the carrying amount of the investment in the associate was $6.3 million.
\nThe principal activity of Eco Detection Pty Ltd is the development of water analysis technology
\nfor use in remote operations, critical infrastructure and general water chemical analysis.
\nShare of profit or loss
\nFor the year ended 31 December 2024, the Group recognized its share of the loss from the
\nassociate, from the date of investment, which amounted to $0.4 million. This amount has
\nbeen included within the Group\u2019s profit before tax in the consolidated income statement.
\nDividends
\nDuring the period, the Group received $nil in dividends from the associate.
\nThe following table summarises the financial information of Eco as included in its own
\nfinancial statements as at 31 December 2024:
\n2024
\n$\u2019000
\nNon-current assets 22,853
\nCurrent assets 4,702
\nCurrent liabilities (728)
\nNon-current liabilities (513)
\nNet assets 26,314
\nRevenue 794
\nExpenses (3,792)
\nOther income 611
\nNet loss (2,387)
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag331": {
"value": "\n
\n\n10. TAXATION
\nMajor components of the tax expense
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCurrent
\nIncome tax \u2013 current period 12,213 11,140
\nIncome tax \u2013 recognised in current tax for prior periods (702) (363)
\nWithholding tax \u2013 current period 1,277 1,027
\nTotal current taxation 12,788 11,804
\nDeferred
\nCurrent year 3,157 \u2013
\nPrior year 4 \u2013
\nTotal deferred taxation 3,161 \u2013
\nTotal taxation 15,949 11,804
\nReconciliation of the tax expense
\nThe taxation charge for the year can be reconciled to the theoretical amount that would arise
\nusing the basic tax rate on the profit or loss per the Statement of Comprehensive Income as
\nfollows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAccounting profit before tax 34,267 50,334
\nTax at domestic rates applicable to profits and losses in the
\njurisdictions in which the Group operates
\n(417) 983
\nTax effect of adjustments on taxable income
\nRevenue based and other withholding taxes 4,907 4,987
\nPermanent differences 5,419 4,806
\nPrior year under provision (745) (363)
\nLosses not recognised 6,785 1,391
\nTotal taxation 15,949 11,804
\nThe Group\u2019s consolidated income tax expense is affected by the varying tax laws and income
\ntax rates in effect in the various countries in which it operates, which are mainly in Africa, the
\nMiddle East and the Americas.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n10. TAXATION CONTINUED
\nUncertain income tax positions
\nThe Group operates in multiple jurisdictions with complex legal and tax regulatory
\nenvironments. In certain of these jurisdictions, the Group has taken income tax positions
\nthat management believes are supportable and are intended to withstand challenge by tax
\nauthorities. Some of these positions are inherently uncertain and relate to the interpretation
\nof income tax laws. The Group periodically reassesses its tax positions. Changes to the
\nrecognition, measurement and disclosure of tax positions is based on management\u2019s best
\njudgment given any changes in the facts, circumstances, information available and applicable
\ntax laws. Considering all available information and the history of resolving income tax
\nuncertainties, the Group believes that the ultimate resolution of such matters will not likely
\nhave a material effect on the Group\u2019s financial position, statements of income or cash flows.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n28. DEFERRED TAX
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDeferred tax liability
\nFair value movements and excess of capital allowances over
\ndepreciation
\n(34) (34)
\nRight-of-use lease assets (2,709) (1,985)
\nTiming of taxation on accrued income (3,172) \u2013
\nTotal deferred tax liability (5,915) (2,019)
\nDeferred tax asset
\nTax losses \u2013 4
\nRight-of-use lease liabilities 2,720 1,981
\nTotal deferred tax asset 2,720 1,985
\nThe summarised position is as per below: Deferred tax liability (5,915) (2,019)
\nDeferred tax asset 2,720 1,985
\nTotal net deferred tax liability (3,195) (34)
\nReconciliation of deferred tax liability
\nAt beginning of year (34) (34)
\nInitial recognition of right-of-use lease arrangements 11 (4)
\nTiming of taxation on accrued income (3,172) \u2013
\nTax losses \u2013 4
\nAt end of year (3,195) (34)
\nAt the reporting date, the Group has estimated tax losses carried forward of $26.5 million
\n(2023: $9.8 million) with a tax value of $6.8 million (2023: $2.5 million) available for offset
\nagainst future profits. No deferred tax asset has been recognised in relation to these carried
\nforward tax losses due to uncertainty as to the realisation of future taxable profits against
\nwhich the losses can be offset.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag332": {
"value": "\n10. TAXATION
\nMajor components of the tax expense
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCurrent
\nIncome tax \u2013 current period 12,213 11,140
\nIncome tax \u2013 recognised in current tax for prior periods (702) (363)
\nWithholding tax \u2013 current period 1,277 1,027
\nTotal current taxation 12,788 11,804
\nDeferred
\nCurrent year 3,157 \u2013
\nPrior year 4 \u2013
\nTotal deferred taxation 3,161 \u2013
\nTotal taxation 15,949 11,804
\nReconciliation of the tax expense
\nThe taxation charge for the year can be reconciled to the theoretical amount that would arise
\nusing the basic tax rate on the profit or loss per the Statement of Comprehensive Income as
\nfollows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAccounting profit before tax 34,267 50,334
\nTax at domestic rates applicable to profits and losses in the
\njurisdictions in which the Group operates
\n(417) 983
\nTax effect of adjustments on taxable income
\nRevenue based and other withholding taxes 4,907 4,987
\nPermanent differences 5,419 4,806
\nPrior year under provision (745) (363)
\nLosses not recognised 6,785 1,391
\nTotal taxation 15,949 11,804
\nThe Group\u2019s consolidated income tax expense is affected by the varying tax laws and income
\ntax rates in effect in the various countries in which it operates, which are mainly in Africa, the
\nMiddle East and the Americas.
\n
\n\n\n\n\n\n10. TAXATION CONTINUED
\nUncertain income tax positions
\nThe Group operates in multiple jurisdictions with complex legal and tax regulatory
\nenvironments. In certain of these jurisdictions, the Group has taken income tax positions
\nthat management believes are supportable and are intended to withstand challenge by tax
\nauthorities. Some of these positions are inherently uncertain and relate to the interpretation
\nof income tax laws. The Group periodically reassesses its tax positions. Changes to the
\nrecognition, measurement and disclosure of tax positions is based on management\u2019s best
\njudgment given any changes in the facts, circumstances, information available and applicable
\ntax laws. Considering all available information and the history of resolving income tax
\nuncertainties, the Group believes that the ultimate resolution of such matters will not likely
\nhave a material effect on the Group\u2019s financial position, statements of income or cash flows.
\n
\n\n\n\n\n\n28. DEFERRED TAX
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDeferred tax liability
\nFair value movements and excess of capital allowances over
\ndepreciation
\n(34) (34)
\nRight-of-use lease assets (2,709) (1,985)
\nTiming of taxation on accrued income (3,172) \u2013
\nTotal deferred tax liability (5,915) (2,019)
\nDeferred tax asset
\nTax losses \u2013 4
\nRight-of-use lease liabilities 2,720 1,981
\nTotal deferred tax asset 2,720 1,985
\nThe summarised position is as per below: Deferred tax liability (5,915) (2,019)
\nDeferred tax asset 2,720 1,985
\nTotal net deferred tax liability (3,195) (34)
\nReconciliation of deferred tax liability
\nAt beginning of year (34) (34)
\nInitial recognition of right-of-use lease arrangements 11 (4)
\nTiming of taxation on accrued income (3,172) \u2013
\nTax losses \u2013 4
\nAt end of year (3,195) (34)
\nAt the reporting date, the Group has estimated tax losses carried forward of $26.5 million
\n(2023: $9.8 million) with a tax value of $6.8 million (2023: $2.5 million) available for offset
\nagainst future profits. No deferred tax asset has been recognised in relation to these carried
\nforward tax losses due to uncertainty as to the realisation of future taxable profits against
\nwhich the losses can be offset.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag335": {
"value": "\n11. EARNINGS PER SHARE
\nBasic earnings per share
\nThe earnings and weighted average number of ordinary shares used in the calculation of basic
\nearnings per share are as follows:
\n2024 2023
\nEarnings for the year, used in the calculation of basic earnings
\nper share ($\u2019000)
\n17,315 36,737
\nWeighted average number of ordinary shares for the purposes
\nof basic earnings per share (No.)
\n195,112,329 192,451,358
\nBasic earnings per share ($c) 8.87 19.09
\nDiluted earnings per share
\nThe earnings used in the calculation of diluted earnings per share measures are the same as
\nthose used in the equivalent basic earnings per share measures, as outlined above.
\nReconciliation of weighted average number of ordinary shares used for earnings
\nper share to weighted average number of ordinary shares used for diluted earnings
\nper share
\n2024 2023
\nWeighted average number of ordinary shares used for basic
\nearnings per share
\n195,112,329 192,451,358
\nAdjusted for:
\nEffect of STIP and LTIP shares 465,154 2,801,729
\nWeighted average number of ordinary shares used in the
\ncalculation of diluted earnings per share
\n195,577,483 195,253,087
\nDiluted earnings per share ($c) 8.85 18.82
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag336": {
"value": "\n12. DIVIDENDS PAID
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDividends paid to owners of the parent 7,654 7,619
\nDuring the 12 months ended 31 December 2024, a dividend of 2.6 cents (2023: 2.6 cents) per
\nordinary share, totalling to $5.1 million (2023: $5.0 million) was declared as the final dividend
\nfor 2023. This dividend was paid to the shareholders on 15 May 2024 (2023: 9 May 2023),
\nfollowed by a further dividend of 1.3 cents (2023: 1.3 cents) per share which was declared
\nas interim dividend for 2024 totalling $ 2.6 million (2023: $2.5 million) and paid on 3 October
\n2024 (2023: 3 October 2023). The total dividend paid is $ 7.7 million (2023: $7.6 million).
\nIn respect of the year ended 31 December 2024, the Directors propose that a final dividend of
\n1.3 cents (2023: 2.6 cents) per share be paid to shareholders on 15 May 2025 (2023: 15 May
\n2024). This final dividend has not been included as a liability in these Consolidated Financial
\nStatements. The proposed final dividend is payable to all shareholders on the Register of
\nMembers on 22 April 2025 (2023: 19 April 2024). The total estimated final dividend to be paid
\nis $2.6 million (2023: $5.0 million). The payment of this final dividend will not have any tax
\nconsequences for the Group.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag339": {
"value": "0.013",
"decimals": 3,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag340": {
"value": "0.026",
"decimals": 3,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag341": {
"value": "2600000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag342": {
"value": "5000000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag197": {
"value": "\n
\n
\n13 .PROPERTY PLANT AND EQUIPMENT
\n\nHeavy mining
\nAssociated
\ndrilling
\nVehicles and
\nCamp and
\nassociated
\nLand and Computer Leasehold
\nDrilling Rigs equipment equipment trucks equipment Buildings software improvements Total
\nCost $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000
\nAt 1 January 2023 139,370 71,444 31,399 37,786 18,170 \u2013 38 1,654 299,860
\nAdditions 27,061 10,416 11,884 10,491 9,404 \u2013 14 \u2013 69,270
\nDisposal (18,189) \u2013 (1,906) (1,259) (531) \u2013 \u2013 \u2013 (21,884)
\nAt 31 December 2023 148,242 81,860 41,377 47,018 27,043 \u2013 52 1,654 347,246
\nAdditions 35,785 4,350 1,672 9,895 9,906 6,348 20 \u2013 67,976
\nDisposal (4,034) \u2013 (4,328) (2,029) (1,865) \u2013 \u2013 \u2013 (12,256)
\nAt 31 December 2024 179,993 86,210 38,721 54,884 35,084 6,348 72 1,654 402,966
\nHeavy mining
\nAssociated
\ndrilling
\nVehicles and
\nCamp and
\nassociated
\nLand and Computer Leasehold
\nDrilling Rigs equipment equipment trucks equipment Buildings software improvements Total
\nAccumulated Depreciation $\u2019000 $\u2019000 $\u2019000 $\u2019000 $\u2019000
\n$\u2019000 $\u2019000 $\u2019000 $\u2019000
\nAt 1 January 2023 79,788 16,776 6,743 15,696 8,088 \u2013 13 97 127,202
\nD
\nepreciation 10,521 9,302 4,900 4,493 2,594 \u2013 7 \u2013 31,817
\nImpairment \u2013 \u2013 \u2013 389 50 \u2013 \u2013 \u2013 439
\nDisposal (17,412) \u2013 (1,783) (1,157) (517) \u2013 \u2013 \u2013 (20,869)
\nAt 31 December 2023 72,897 26,078 9,860 19,421 10,215 \u2013 20 97 138,588
\nDepreciation 10,573 7,041 6,082 4,716 3,925 231 9 \u2013 32,577
\nImpairment 226 907 \u2013 \u2013 1,061 \u2013 \u2013 \u2013 2,194
\nDisposal (3,754) \u2013 (4,100) (1,653) (1,855) \u2013 \u2013 \u2013 (11,362)
\nAt 31 December 2024 79,942 34,026 11,842 22,484 13,346 231 29 97 161,997
\nCarrying amount at 31 December 2023 75,345 55,782 31,517 27,598 16,828 \u2013 32 1,557 208,657
\nCarrying amount at 31 December 2024 100,051 52,184 26,879 32,400 21,738 6,117 43 1,557 240,969
\n
\n\n\n\n\n\n\n\n\n\n\nBank borrowings are secured on the Group\u2019s drilling and mining fleet \u2013 see Note 27.
\nThe G
\nroup\u2019s property plant and equipment includes assets not yet commissioned totalling $45.0 million (2023: $41.8 million). The assets will be depreciated once commissioned and available
\nfor use.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n13. PROPERTY, PLANT AND EQUIPMENT CONTINUED
\nImpairment
\nThe Group reviews the carrying amounts of its tangible assets at the end of each reporting
\nperiod to determine whether there is any indication that those assets may be impaired.
\nProperty, plant and equipment was tested for impairment at the reporting date.
\nIn accordance with IAS 36, indicators of impairment were considered, taking into account both
\nthe external and internal sources of impairment. These indicators include:
\n\u2022 Unexpected decline in market value of the asset
\n\u2022 Adverse technological changes, market or legal environment
\n\u2022 Impact of climate change transitions
\n\u2022 Changes in customer demands to which Capital Limited fails to respond
\n\u2022 Visual inspections of the asset during scheduled maintenance
\nImpairment indicators were noted in certain assets that were not in use or were not going to
\nbe in use going forward, and impairment loss totalling $2.2 million was recognised against
\nthem.
\nIn 2023, the Group recognised an impairment loss of $0.4 million.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag202": {
"value": "\n
\n\n15. GOODWILL
\nGroup
\n2024 2023
\nCost
\n$\u2019000
\nAccumulated
\nimpairment
\n$\u2019000
\nCarrying
\nvalue
\n$\u2019000
\nCost
\n$\u2019000
\nAccumulated
\nimpairment
\n$\u2019000
\nCarrying
\nvalue
\n$\u2019000
\nGoodwill 1,296 \u2013 1,296 1,296 \u2013 1,296
\nGoodwill arose from the business combination with the acquisition of control in MSA Mineral
\nServices Analytical (Canada) Inc. (MSALABS) in 2019 and International Apprenticeship &
\nCompetency Academy Limited (IACA) in 2022 (see Note 26).
\nAt 31 December 2024, the Group owns 91.4% (2023: 81.9%) of the share capital in MSALABS
\nand 75% (2023: 75%) of the share capital in IACA.
\nGoodwill Impairment
\nThe Group is required to test on an annual basis whether goodwill has suffered any
\nimpairments. Management has assessed the goodwill from indicators of impairment by looking
\nat the profitability of the underlying CGUs and concluded that there were none that warranted a
\ndetailed impairment analysis.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n16. INTANGIBLE ASSETS
\nReconciliation of intangible assets
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCost
\nAt 1 January 572 1,916
\nAdditions 222 128
\nReclassified to prepayments (Note 19) \u2013 (1,472)
\nAt 31 December 794 572
\nThe Group\u2019s intangible assets consist of expenditure on the Group\u2019s Laboratory Information
\nManagement System (LIMS). The intangible assets have not yet been amortised as they were
\nstill in the development stage at the reporting date. No impairment indicators have been
\nidentified in respect of the intangible assets.
\nExpenditure in respect of the ERP implementation was reclassified to Prepayments in the
\nprior year as the costs do not meet the definition and criteria for recognition of an intangible
\nasset under IAS 38. However, in accordance with the accounting policy set out in 1.4.4,
\nthese configuration and customisation costs have been recognised as a prepayment to be
\nexpensed over the term of the cloud computing contract.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag203": {
"value": "\n15. GOODWILL
\nGroup
\n2024 2023
\nCost
\n$\u2019000
\nAccumulated
\nimpairment
\n$\u2019000
\nCarrying
\nvalue
\n$\u2019000
\nCost
\n$\u2019000
\nAccumulated
\nimpairment
\n$\u2019000
\nCarrying
\nvalue
\n$\u2019000
\nGoodwill 1,296 \u2013 1,296 1,296 \u2013 1,296
\nGoodwill arose from the business combination with the acquisition of control in MSA Mineral
\nServices Analytical (Canada) Inc. (MSALABS) in 2019 and International Apprenticeship &
\nCompetency Academy Limited (IACA) in 2022 (see Note 26).
\nAt 31 December 2024, the Group owns 91.4% (2023: 81.9%) of the share capital in MSALABS
\nand 75% (2023: 75%) of the share capital in IACA.
\nGoodwill Impairment
\nThe Group is required to test on an annual basis whether goodwill has suffered any
\nimpairments. Management has assessed the goodwill from indicators of impairment by looking
\nat the profitability of the underlying CGUs and concluded that there were none that warranted a
\ndetailed impairment analysis.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag205": {
"value": "\n16. INTANGIBLE ASSETS
\nReconciliation of intangible assets
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCost
\nAt 1 January 572 1,916
\nAdditions 222 128
\nReclassified to prepayments (Note 19) \u2013 (1,472)
\nAt 31 December 794 572
\nThe Group\u2019s intangible assets consist of expenditure on the Group\u2019s Laboratory Information
\nManagement System (LIMS). The intangible assets have not yet been amortised as they were
\nstill in the development stage at the reporting date. No impairment indicators have been
\nidentified in respect of the intangible assets.
\nExpenditure in respect of the ERP implementation was reclassified to Prepayments in the
\nprior year as the costs do not meet the definition and criteria for recognition of an intangible
\nasset under IAS 38. However, in accordance with the accounting policy set out in 1.4.4,
\nthese configuration and customisation costs have been recognised as a prepayment to be
\nexpensed over the term of the cloud computing contract.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag206": {
"value": "\n17. INVENTORIES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nConsumables 63,845 61,859
\nGoods in transit 254 1,865
\nGross carrying value of inventory 64,099 63,724
\nLess: provision for inventory obsolescence (2,187) (1,802)
\n61,912 61,922
\nThe cost of inventories recognised as an expense in the current year amounts to $22.7 million
\n(2023: $21.3 million). During the year, the Group wrote off $0.7 million (2023: $0.7 million) of
\ninventory. A provision of $0.4 million (2023: $0.6 million) was made during the year, resulting in
\nan increase in the carrying amount of the provision. Refer to Note 6 for details of the amount of
\nwrite-down of inventories recognised as an expense in the period.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag207": {
"value": "\n
\n18. TRADE RECEIVABLES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nTrade receivables 64,762 54,264
\nLess: allowance for credit losses (4,536) (4,697)
\nTotal trade receivables 60,226 49,567
\nTrade receivables have credit periods of between 30 to 45 days. The ageing of trade receivables
\nis detailed below:
\nCurrent 43,627 26,139
\nPast due 1 \u2013 30 days 6,293 6,583
\nPast due 31 \u2013 60 days 5,746 12,913
\nPast due over 61 days 9,096 8,629
\n64,762 54,264
\nBefore accepting new customers, the Group assesses the potential customer\u2019s credit quality
\nand defines credit limits for each customer. Customer credit limits are reviewed annually.
\nThe Group\u2019s credit risk is concentrated as the Group currently provides drilling services to a
\nlimited number of major and mid-tier mining companies as well as some junior explorers.
\nThe Group applies the IFRS 9 simplified approach to measuring expected credit losses using
\na lifetime expected loss provision for trade receivables and contract assets. To measure
\nexpected credit losses on a collective basis, trade receivables and contract assets are
\ngrouped based on similar credit risk. The contract assets have similar risk characteristics to
\nthe trade receivables for similar types of contracts.
\nThe expected loss rates have been based on current and forward-looking information on
\nmicro and macroeconomic factors affecting the Group\u2019s customers. The Group has identified
\nthe metals and mining sector\u2019s credit loss probability rates as the key macroeconomic factor
\nin countries where the Group operates.
\nThe lif
\n\netime expected loss provision for trade receivables is as follows:
\n31 December 2024
\nCurrent
\n$\u2019000
\nMore than 30
\ndays past due
\n$\u2019000
\nMore than 60
\ndays past due
\n$\u2019000
\nMore than 90
\ndays past due
\n$\u2019000
\nTotal
\n$\u2019000
\nExpected loss rate 0.21% 0.32% 0.08% 49.44% 7.12%
\nGross carrying amount 43,627 6,293 5,746 9,096 64,762
\nLoss provision 124 20 8 4,384 4,536
\nMovements in the impairment allowance for trade receivables are as follows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nOpening provision for impairment of trade receivables 4,697 2,981
\nIncrease during the year 97 1,934
\nReceivables written off during the year as uncollectible (258) (218)
\nAt 31 December 2024 4,536 4,697
\nThe Directors consider that the carrying amount of trade and other receivables approximate
\ntheir fair values.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag208": {
"value": "\netime expected loss provision for trade receivables is as follows:
\n31 December 2024
\nCurrent
\n$\u2019000
\nMore than 30
\ndays past due
\n$\u2019000
\nMore than 60
\ndays past due
\n$\u2019000
\nMore than 90
\ndays past due
\n$\u2019000
\nTotal
\n$\u2019000
\nExpected loss rate 0.21% 0.32% 0.08% 49.44% 7.12%
\nGross carrying amount 43,627 6,293 5,746 9,096 64,762
\nLoss provision 124 20 8 4,384 4,536
\nMovements in the impairment allowance for trade receivables are as follows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nOpening provision for impairment of trade receivables 4,697 2,981
\nIncrease during the year 97 1,934
\nReceivables written off during the year as uncollectible (258) (218)
\nAt 31 December 2024 4,536 4,697
\nThe Directors consider that the carrying amount of trade and other receivables approximate
\ntheir fair values.
\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag209": {
"value": "\n19. OTHER RECEIVABLES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nPrepayments 10,474 7,529
\nCapitalised contract costs 7,082 3,783
\nVAT recoverable 6,410 7,561
\nAmounts due from non-controlling interest 5,685 5,536
\nAccounts receivable \u2013 Sundry 2,948 4,025
\nPrepayment for fixed assets 3,970 5,318
\nOthers 265 92
\n36,834 33,844
\nCurrent 26,044 24,055
\nNon-current 10,790 9,789
\n36,834 33,844
\nNon-current receivable of consists of prepayments for ERP implementation cost, capitalised
\ncontract costs and amounts due from the non-controlling interest in CK Washirika Limited.
\nCapitalised contract costs are amortised over the period of the respective contracts.
\nThe amount due from the non-controlling interest in CK Washirika Limited is measured at fair
\nvalue through profit or loss and will be settled by future dividends in CK Washirika Limited.
\nThe Directors have assessed the expected credit loss allowance in respect of the current and
\nnon-current receivable to be immaterial.
\nThe configuration and customisation of the ERP software is expected to complete during
\n2025. The costs will be expensed over the seven year term of the cloud computing contract.
\nThese costs are included in prepayments.
\nThe Group expects to realise the prepayment for fixed assets within 12 months through
\nreceipt of the underlying property, plant and equipment.
\nVAT recoverable at the balance sheet date is recorded net of an $3.6 million expected loss
\nprovision (2023: $1.1 million).
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag213": {
"value": "\n21. CASH AND CASH EQUIVALENTS
\nCash and cash equivalents consist of:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCash on hand 145 1,183
\nBank balances 40,381 33,183
\nTotal cash and cash equivalents 40,526 34,366
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag214": {
"value": "\n
\n\n22. SHARE CAPITAL AND PREMIUM
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAuthorised
\n2,000,000,000 (2023: 2,000,000,000)
\nOrdinary shares of $0.0001 (2023: $0.0001) each
\n200 200
\nNumber of ordinary shares
\nBalance at beginning of period 193,696,920 192,864,738
\nNumber of shares issued 2,560,204 832,182
\nBalance at end of period 196,257,124 193,696,920
\nIn March 2024, the Group issued 2,560,204 new common shares pursuant to the Group\u2019s
\nemployee short and long-term incentive plans. The shares rank pari passu with the existing
\nordinary shares. Fully paid ordinary shares have a par value of 0.01 cents, carry one vote per
\nshare and carry rights to dividends.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nIssued share capital
\nBalance at beginning of period 19 19
\nShares issued 1 \u2013
\nBalance at end of period 20 19
\nThe holders of ordinary shares have the same rights. They are entitled to receive dividends as
\ndeclared from time to time and to one vote per share at the shareholders\u2019 meeting.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nShare premium
\nBalance at beginning of period 62,390 62,390
\nShares issued 2,329 \u2013
\nBalance at end of period 64,719 62,390
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n23. TREASURY SHARES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nBalance at 1 January \u2013 2,475
\nReissued in the year \u2013 (2,475)
\nBalance at 31 December \u2013 \u2013
\nThe treasury shares reserve represents the cost of shares in Capital Limited purchased in the
\nmarket and held by the Company to satisfy options under the Group\u2019s share options plans.
\nThe number of ordinary shares held by the Company at 31 December 2024 was nil (2023: nil).
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n25. OTHER RESERVES
\nOther reserves consist of $0.2 million (2023: $0.2 million) which arose upon the acquisition of
\nshares in MSALABS in 2019.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag217": {
"value": "\n22. SHARE CAPITAL AND PREMIUM
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAuthorised
\n2,000,000,000 (2023: 2,000,000,000)
\nOrdinary shares of $0.0001 (2023: $0.0001) each
\n200 200
\nNumber of ordinary shares
\nBalance at beginning of period 193,696,920 192,864,738
\nNumber of shares issued 2,560,204 832,182
\nBalance at end of period 196,257,124 193,696,920
\nIn March 2024, the Group issued 2,560,204 new common shares pursuant to the Group\u2019s
\nemployee short and long-term incentive plans. The shares rank pari passu with the existing
\nordinary shares. Fully paid ordinary shares have a par value of 0.01 cents, carry one vote per
\nshare and carry rights to dividends.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nIssued share capital
\nBalance at beginning of period 19 19
\nShares issued 1 \u2013
\nBalance at end of period 20 19
\nThe holders of ordinary shares have the same rights. They are entitled to receive dividends as
\ndeclared from time to time and to one vote per share at the shareholders\u2019 meeting.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nShare premium
\nBalance at beginning of period 62,390 62,390
\nShares issued 2,329 \u2013
\nBalance at end of period 64,719 62,390
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag216": {
"value": "\n23. TREASURY SHARES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nBalance at 1 January \u2013 2,475
\nReissued in the year \u2013 (2,475)
\nBalance at 31 December \u2013 \u2013
\nThe treasury shares reserve represents the cost of shares in Capital Limited purchased in the
\nmarket and held by the Company to satisfy options under the Group\u2019s share options plans.
\nThe number of ordinary shares held by the Company at 31 December 2024 was nil (2023: nil).
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag218": {
"value": "\n24. EQUITY-SETTLED EMPLOYEE BENEFITS RESERVE
\nAll employees of the Group are eligible to participate in the discretionary bonus incentive
\nscheme approved by the Remuneration Committee. The scheme incentivises the achievement
\nof a range of short-term and long-term performance targets that are key to the success of the
\nGroup. The Remuneration Committee grants at its discretion options or share awards at no
\ncosts to the employee based on individual performance. Employees to whom options or share
\nawards are offered are required to accept the offer prior to issuance of the certificate.
\nGrant terms are determined by the Remuneration Committee on the date of the grant. These
\ninclude the number of options or share awards, vesting terms, exercise price and expiry
\ndate which are communicated to employees in the offer notice. Options or share awards
\nare forfeited if the employee leaves the Group before the vesting date. If options are not
\nexercised by the expiry date, they are cancelled. Details of the share options or share awards
\noutstanding during the year are as follows:
\n2023 & 2024 Short Term Incentive Plans (STIP)
\nShare awards were granted under the 2023 STIP. The total value of the grant in shares was
\n$1.6 million. The total number of shares granted was 1,249,506 and the share price used in
\nthe calculation was GBP 0.92 which was the quoted price of the shares as at 17 March 2023.
\nVesting date is 31 March 2025 and vesting is contingent on continued employment to that
\ndate. The Group has recognised a reversal of previously recognised expense of $0.1 million in
\n2024 (2023: expense of $0.7 million)
\nShare awards were granted under the 2024 STIP. The total value of the grant in shares was
\n$0.6 million. The total number of shares to be awarded will be based upon the closing share
\nprice after the March 2025 closing period. Vesting date is 31 March 2026 and vesting is
\ncontingent on continued employment to that date. The Group has expensed $0.3 million in
\n2024 (2023: $nil).
\nVesting conditions for 2022, 2023 and 2024 LTIP shares are contingent upon:
\ni) the c
\nompound annual growth rate (CAGR) of the earnings per share (EPS) over the vesting
\nperiod; and/or
\nii) the c
\nompound Total Shareholder Return (TSR) over the vesting period
\nFor LTIPs issued to Directors and other persons discharging managerial responsibilities
\n(PDMRs) (\u201cLTIP 1\u201d), 50% of the share awards are contingent on condition 1 (EPS CAGR),
\nwhile 50% are contingent on condition 2 (TSR). The share awards are valued separately due
\nto the independent vesting conditions. Condition 1 being a non-market related condition while
\ncondition 2 is a market-related condition.
\nLTIP 2
\nissued to Directors and Executive Leadership Team (\u201cLTIP 2\u201d) \u2013 100% of the share
\nawards are contingent upon the TSR over the vesting period (3 years).
\nCondition 1: (EPS CAGR)
\nCondition 1 is a non-market condition with a variable number of equity instruments. Valuation
\nof condition 1 is performed using the modified grant method which utilises a value method
\nand a number component.
\ni) Value component: The value component is the fair value of the share award based on the
\nshare price observed in the market on grant date. This value remains constant during the
\nlife of the instrument.
\nii) Number component: The number of equity instruments expected to vest is based on the
\nEPS CAGR estimate at year end. Linear interpolation is performed between upper and
\nlower bound targets to obtain an estimate of the number of shares vesting. The estimated
\nnumber of shares vesting is revised at year end.
\nCondition 2: (TSR)
\nCondition 2 is a market condition with a variable number of equity instruments. The grant
\ndate fair value should therefore reflect the probability of satisfying the market condition.
\nThe binomial model is an appropriate valuation model as it considers the different possible
\noutcomes while allowing the adjustment of intrinsic value for the vesting conditions. The
\nshare-based payment should not be adjusted for stock price changes related to the market
\ncondition on subsequent valuation dates.
\n
\n
\n
\n\n\n\n\n\n\n\n\n24. EQUITY-SETTLED EMPLOYEE BENEFITS RESERVE CONTINUED
\n2022, 2023 & 2024 Long-Term Incentive Plans (LTIP)
\nCondition 2: (TSR)
\nThe second condition utilised a binomial model with the following inputs for the 2022, 2023 and 2024 LTIP:
\n2022 LTIP 1 2022 LTIP 2 2023 LTIP 1 2023 LTIP 2 2024 LTIP 1 2024 LTIP 2
\nVolatility 39.80% 39.80% 39.59% 39.59% 33.91% 33.91%
\nFair value at grant date GBP 0.4404 GBP 0.2979 GBP 0.8133 GBP 0.4947 GBP 0.4947 GBP 0.5213
\nShare price at grant date GBP 0.8036 GBP 0.8036 GBP 1.2175 GBP 1.2175 GBP 1.2736 GBP 1.2736
\nRisk Free Rate 1.52% 1.52% 3.88% 3.88% 3.88% 3.88%
\nDividend yield 4.39% 4.39% 4.02% 4.02% 3.40% 3.40%
\nExercise price $ 0.0001 $ 0.0001 $ 0.0001 $ 0.0001 $ 0.0001 $ 0.0001
\nVolatility periods* 1,261 1,261 1,263 1,263 1,262 1,262
\nVesting date 31 Dec 2024 31 Dec 2024 31 Dec 2025 31 Dec 2025 31 Dec 2026 31 Dec 2026
\n*
\n Volatility for the LTIPs was calculated using the daily share price movement from the four respective preceding years.
\nRemaining
\nOptions
\nRemaining
\nOptions
\nExpected total
\nexpense
\nExpected total
\nexpense
\nLong-Term 2024 2023 2024 2023
\nIncentive Plans Vesting Date No. No. $\u2019000 $\u2019000
\n2022 LTIP 1 31/12/2024 \u2013 916,513 (453) 404
\n2022 LTIP 2 31/12/2024 \u2013 1,113,232 184 415
\n2023 LTIP 1 31/12/2025 2,561,941 1,741,561 (217) 1,609
\n2023 LTIP 2 31/12/2025 1,431,562 1,431,562 325 901
\n2024 LTIP 1 31/12/2026 3,413,445 \u2013 381 \u2013
\n2024 LTIP 2 31/12/2026 1,557,930 \u2013 348 \u2013
\nDuring the year, 497,611 options were forfeited (2023: 115,666).
\nThe charge to the Statement of Comprehensive Income during the year for LTIPs was $0.5million (2023: $1.9 million) and for STIPs was $nil (2023: $1.6 million).
\nThe weighted average share price at the date of issue of share awards during the year was GBP0.82 (2023: GBP0.92) per share.
\nThe weighted average remaining contractual life of share options outstanding at the end of the period was 1.15 years.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag221": {
"value": "\n25. OTHER RESERVES
\nOther reserves consist of $0.2 million (2023: $0.2 million) which arose upon the acquisition of
\nshares in MSALABS in 2019.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag222": {
"value": "\n26. NON-CONTROLLING INTEREST
\nMSALABS Ltd
\nMSALABS Ltd, an 91.4% (2023: 81.9%) owned subsidiary of the Company, has material non-
\ncontrolling interests (NCI). MSALABS Ltd is incorporated in Mauritius and has operations globally.
\nCMS (Tanzania) Ltd
\nCMS (Tanzania) Ltd is an 89.8% (80% direct, 9.8% indirect) owned subsidiary of the Company.
\nSummarised financial information in relation to MSALABS Ltd, before intra-Group eliminations
\nand CMS (Tanzania) Ltd is presented below together with amounts attributable to NCI.
\nDisclosure around IACA has not been included as it is not material to the Group.
\nSummarised Statement of Financial Position
\nMSALABS Ltd
\nCMS (Tanzania) Ltd
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAssets
\nNon-current assets 64,262 44,433 93,366 47,896
\nCurrent assets 22,993 19,943 49,302 35,065
\nTotal assets 87,255 64,376 142,668 82,961
\nLiabilities
\nNon-current liabilities 55 352 12 7,273
\nCurrent liabilities 45,782 43,061 16,227 17,014
\nTotal liabilities 45,837 43,413 16,239 24,287
\nTotal net assets 41,418 20,963 126,429 58,674
\nCarrying amount of non-controlling
\ninterest
\n3,172 3,292 8,607 5,988
\nSummarised Statement of Profit or Loss and Other Comprehensive Income
\nMSALABS Ltd CMS (Tanzania) Ltd
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nRevenue 43,647 38,405 86,351 86,200
\nOther income and expenses (50,101) (43,629) (57,996) (52,933)
\nProfit/(Loss) before tax (6,454) (5,224) 28,355 33,267
\nTax expense (1,173) (1,340) (2,682) (2,908)
\n(Loss)/ profit for the year (7,627) (6,564) 25,673 30,359
\nTotal comprehensive (loss)/ income
\nfor the year
\n(7,627) (6,564) 25,673 30,359
\n(Loss)/ profit allocated to non-
\ncontrolling interest
\n(1,660) (1,301) 2,619 3,097
\n
\n
\n\n\n\n\n\n\n\n26. NON-CONTROLLING INTEREST CONTINUED
\nCMS (Tanzania) Ltd continued
\nSummarised Statement of Profit or Loss and Other Comprehensive Income continued
\nSummary of movement in non-controlling interest during the year:
\nMSALABS Ltd
\n$\u2019000
\nCMS (Tanzania)
\nLtd
\n$\u2019000
\nInternational
\nApprenticeship
\n& Competency
\nAcademy
\nLimited
\n$\u2019000
\nTotal
\n$\u2019000
\nBalance at 1 January 2024 3,292 5,988 (10) 9,270
\nProfit or (loss) (1,660) 2,619 44 1,003
\nChange in ownership 1,572 \u2013 \u2013 1,572
\nDividends paid (32) \u2013 \u2013 (32)
\nBalance at 31 December 2024 3,172 8,607 34 11,813
\nInternational
\nApprenticeship
\n& Competency
\nCMS (Tanzania) Academy
\nMSALABS Ltd Ltd Limited Total
\n$\u2019000 $\u2019000 $\u2019000 $\u2019000
\nBalance at 1 January 2023 2,689 2,891 (7) 5,573
\nProfit or (loss) (1,301) 3,097 (3) 1,793
\nChange in ownership 1,923 \u2013 \u2013 1,923
\nDividends paid (19) \u2013 \u2013 (19)
\nBalance at 31 December 2023 3,292 5,988 (10) 9,270
\nDuring the year, MSALABS completed a $25 million (2023: $12 million) equity raise with $24.3
\nmillion coming from the Group and $0.7 million from non-controlling interest. These funds will
\nbe used to finance the construction of new laboratories to support the continued rollout of both
\nChrysos PhotonAssay
\n laboratories and the traditional geochemistry business.
\nThe Group agreed to fund any shareholder not willing to participate and as a result purchased
\n$3.2 million (2023: $1.4 million) from non-controlling interests.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag224": {
"value": "\n27. LOANS AND BORROWINGS
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nBank loans 76,388 78,385
\nSupplier credit facilities 36,288 25,813
\nVendor financed mortgage 3,599 \u2013
\n116,275 104,198
\nLess: Unamortised debt arrangement costs (1,091) (1,625)
\nTotal loans and borrowings 115,184 102,573
\nCurrent 28,259 27,052
\nNon-current 86,925 75,521
\nTotal loans and borrowings 115,184 102,573
\nLong-term liabilities consist of:
\n(a) $75 million revolving credit facility (\u201cRCF\u201d) provided by Standard Bank
\n(Mauritius) Limited and Nedbank Limited
\nThe Company entered into a revolving credit facility agreement on 28 March 2023 as borrower
\ntogether with Standard Bank (Mauritius) Limited and Nedbank Limited (acting through its
\nNedbank Corporate and Investment banking division) as lenders and arrangers, with Nedbank
\nacting as agent and security agent to borrow a revolving credit facility for an aggregate amount
\nof $50 million with the Company being able to exercise an accordion option to request an
\nincrease of the facility under the terms and conditions of the Facility Agreement. The full
\naccordion of $25m was exercised and completed 26 April 2024. The total available amount of
\nthe facility is currently $75m. The interest rate on the RCF is the prevailing three-month Secured
\nOvernight Financing Rate (SOFR, payable in arrears) plus a margin of 5.5%, and an annual
\ncommitment fee of 1.925% per annum is charged on any undrawn balances. The amount
\nutilised on the RCF was $60 million as at 31 December 2024 (2023: $45 million).
\nUnder t
\nhe terms of the RCF, the Group is required to comply with certain financial covenants
\nrelating to:
\n\u2022 Interest C
\nover Ratio
\n\u2022 Gross Debt to EBI
\nTDA Ratio
\n\u2022 Debt E
\nquity Ratio
\n\u2022 Tangible N
\net Worth
\nIn addition, CAPD (Mauritius) Limited, as the borrower, is also required to comply with the
\nTangible Net Worth covenant.
\n
\n
\n
\n\n\n\n\n\n\n\n27. LOANS AND BORROWINGS CONTINUED
\n(a) $75 m
\nillion revolving credit facility (\u201cRCF\u201d) provided by Standard Bank
\n(Mauritius) Limited and Nedbank Limited continued
\nSecurity for the RCF comprises various pledges over the shares and claims of the Group\u2019s
\nentities in Tanzania together with a debenture over the rigs in Tanzania and the assignment
\nof material contracts and their collection accounts in each of Egypt, Tanzania and Mali.
\nAs at the reporting date and during the period under review, the Group has complied with
\nall covenants attached to the loan facilities.
\n(b) $40.5 million term loan provided by Macquarie Bank Limited
\n(London Branch)
\nOn 15 September 2022, the Group refinanced the senior secured, asset backed term loan
\nfacility with Macquarie Bank Limited. The term of the loan is three years repayable in quarterly
\ninstalments with an interest rate on the facility of the prevailing three- month SOFR plus a
\nmargin of 6.5% per annum (payable quarterly in arrears). The loan is secured over certain
\nassets owned by the Group and currently located in Egypt together with guarantees provided
\nby Capital Limited, Capital Drilling Egypt LLC. The Group drew an additional $8.0 million in
\n2023. As at 31 December 2024, the amount outstanding on the term loan was $13.1 million
\n(2023: $32 million).
\nDuring the year under review, the Group has complied with all covenants (same as RCF)
\nattached to the term loan.
\n(c) Epiroc Financial Solutions AB credit agreements
\nThe Group has a number of credit agreements with Epiroc, drawn down against the purchase
\nof rigs. The term of the agreements is four years repayable in 46 monthly instalments. The
\nrate of interest on most of the agreements is three-month SOFR plus a margin of 4.8%, with
\na fixed rate of interest of the remaining agreements of 8.5% and 9.50%. As at 31 December
\n2024, the total drawn under these credit agreements was $24 million (2023: $16.5 million).
\nNo covenants are attached to this facility.
\n(d) $8.5 million term loan facility with Sandvik Financial Services AB (PUBL)
\nThe Group has term loan facility agreement with Sandvik Financial Services AB (PUBL). The
\nfacility is for the purchase of equipment from Sandvik AB, available in not more than four
\ntranches. Interest is payable quarterly in arrears at 5.45% per annum on the drawn amount.
\nAs at 31 December 2024 the balance outstanding was $2.5 million (2023: $4.2 million) and the
\nfacility is no longer available to be drawn.
\nAdditionally, the Group entered into a further $10 million facility agreement on 23 October
\n2023. The rate of interest on this agreement is fixed at 8.15%. As at 31 December 2024, the
\nbalance outstanding was $6.3 million (2023: Undrawn).
\nNo covenants are attached to these facilities.
\n(e) $5 million facility with Caterpillar Financial Services
\nThe Group entered into a $5 million facility agreement with Caterpillar Financial Services
\nCorporation on 25 July 2023. The rate of interest on this agreement is three-month SOFR plus
\na margin of 5.25%. The term of the agreement is 2 years repayable in 8 quarterly instalments.
\nAll repayments can be subsequently redrawn. As at 31 December 2024, the balance
\noutstanding was $3.2 million (2023: $ 5.0 million).
\nDuring t
\nhe year under review, the Group has complied with all covenants (same as RCF)
\nattached to the facility.
\n(f) $3.7m Mortgage with Byington Family Trust
\nThe Group entered into a $3.7m mortgage with Byington Family Trust on 8 January 2024. The
\nproperty in Elko serves as collateral for the mortgage. The rate of interest is fixed at 7.50%
\nuntil maturity on 31 December 2034. As at 31 December 2024, the balance outstanding was
\n$3.6 million.
\nNo covenants are attached to this facility.
\n(g) $1.6m Business Loan Facility Agreement with Northrim Bank
\nThe Group entered into a $1.6m Loan Facility Agreement with Northrim Bank on 27 August
\n2024. The property in Fairbanks, Alaska serves as collateral for this loan. The rate of interest
\nis three-month SOFR plus a margin of 3%. As at 31 December 2024, the balance outstanding
\nwas $0.7 million.
\nDuring the period under review, the Group has complied with all covenants (same as RCF)
\nattached to the facility.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag228": {
"value": "\n29. TRADE AND OTHER PAYABLES
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFinancial instruments:
\nTrade payables 26,829 27,502
\nOther payables \u2013 Accrued expenses 10,909 8,982
\nOther payables \u2013 Employee related liabilities 14,227 9,649
\nVAT 4,175 3,181
\nNon-financial instruments:
\nDeferred income 9,192 3,428
\nTotal trade and other payables 65,332 52,742
\nCurrent 57,821 50,685
\nNon-current 7,511 2,057
\nTotal trade and other payables 65,332 52,742
\nTrade payables comprise liabilities for the purchase of goods and services and have terms
\nranging from 60 to 90 days. The Group has financial risk management policies in place to
\nensure that all payables are paid within an appropriate credit time frame.
\nThe deferred income refers to amounts received in advance from several projects with Reko
\nDiq being the major contributor.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag229": {
"value": "\n30. PROVISIONS
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCurrent
\nAt 1 January 487 2,637
\nRelease to profit or loss (284) (2,150)
\nAt 31 December 203 487
\nProvisions relate to project closure (redundancy costs) in respect of contracts concluded
\nduring the year and various operational claims and disputes that are expected to be settled
\nduring 2025. The provisions represent management\u2019s best estimate of the Group\u2019s liability as
\nat 31 December 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag230": {
"value": "\n31. CURRENT TAX PAYABLE / RECEIVABLE
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCurrent tax receivable
\nNormal tax 421 388
\nWithholding tax 84 298
\nTotal current tax receivable 505 686
\nCurrent tax payable
\nNormal tax 8,553 7,216
\nWithholding tax payable 2,087 2,099
\nTotal current tax payable 10,640 9,315
\nThe taxation paid for the period under review can be reconciled as follows:
\nNet amount payable at the beginning of the year 8,629 8,730
\nAmounts charged to the Statement of Comprehensive Income
\n(excluding deferred tax)
\n12,788 11,804
\nNet amount (payable) / receivable at the end of the year (10,135) (8,629)
\nTotal taxation paid 11,282 11,905
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag231": {
"value": "\n32. NOTES SUPPORTING STATEMENT OF CASH FLOWS
\n1. Cash G
\nenerated from Operations
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nProfit before taxation 34,267 50,334
\nAdjustments for:
\nDepreciation, amortisation and impairments 34,771 32,256
\nERP costs expensed 676 \u2013
\nShare of loss in associate 387 \u2013
\nLoss on disposals 594 946
\nDepreciation and impairment of right-of-use assets 13,791 7,510
\nShare-based payment 539 3,540
\nFair value gain on financial assets (12,097) (2,914)
\nInterest income (38) (65)
\nFinance costs 16,741 13,002
\nOther non-cash items 339 34
\nUnrealised foreign exchange (gain) / loss 1,623 (246)
\n(Decrease) / increase in expected credit loss provision (160) 1,716
\nBad debt write-offs 258 218
\nChanges in working capital:
\nIncrease in inventories (375) (3,227)
\nIncrease in trade and other receivables (13,671) (15,568)
\nIncrease in trade and other payables 12,771 7,146
\nDecrease in provisions (283) (2,150)
\nCash generated from operations 90,133 92,532
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n32. NOTES SUPPORTING STATEMENT OF CASH FLOWS CONTINUED
\n32.2 Reconciliation of Borrowings and Leases
\nLoans and
\nborrowings
\n$\u2019000
\nLeases
\nliabilities
\n$\u2019000
\nTotal
\n$\u2019000
\nAt 1 January 2024 102,573 29,450 132,023
\nCash flows:
\n\u2013 Drawdowns 30,000 30,000
\n\u2013 Interest paid (11,387) (3,067) (14,454)
\n\u2013 Principal repayments (47,262) (10,008) (57,270)
\nNon-cash flows:
\n\u2013 Supplier credit facility received 25,008 \u2013 25,008
\n\u2013 Interest expensed during the year 12,038 3,067 15,105
\n\u2013 Vendor financed mortgage 3,680 \u2013 3,680
\n\u2013 Unamortised debt arrangement costs 534 \u2013 534
\n\u2013 Additions to leases \u2013 14,344 14,344
\nAt 31 December 2024 115,184 33,786 148,970
\nLoans and
\nborrowings
\nLeases
\nliabilities
\nTotal
\n$\u2019000 $\u2019000 $\u2019000
\nAt 1 January 2023 74,901 16,267 91,168
\nCash flows:
\n\u2013 Drawdowns
\n38,000 \u2013 38,000
\n\u2013 Interest paid (8,210) (2,081) (10,291)
\n\u2013 Principal repayments (26,732) (6,153) (32,885)
\nNon-cash flows:
\n\u2013 Supplier credit facility received
\n15,830 \u2013 15,830
\n\u2013 Interest expensed during the year 9,691 2,081 11,772
\n\u2013 Unamortised debt arrangement costs (907) \u2013 (907)
\n\u2013 Additions to leases \u2013 19,336 19,336
\nAt 31 December 2023 102,573 29,450 132,023
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag233": {
"value": "\n
\n33. SEGMENTAL INFORMATION
\n\nOperating segments are identified on the basis of internal management reports regarding
\ncomponents of the Group. These are regularly reviewed by the Chair in order to allocate
\nresources to the segments and to assess their performance. Operating segments are
\nidentified based on the regions of operations. For the purposes of the segmental report,
\nthe information on the operating segments have been aggregated into the principal regions
\nof operations of the Group.
\nThe Group\u2019s reportable segments under IFRS 8 are therefore:
\nAfrica
\nDerives revenue from the provision of drilling and mining services,
\nsurveying and mineral assaying.
\nDerives revenue from the provision of drilling services, surveying and
\nmineral assaying in jurisdictions such as Pakistan, USA, Saudi Arabia
\nand Canada.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nRest of w
\norld
\nSegmental revenue and results
\nThe following is an analysis of the Group\u2019s revenue and results by reportable segment:
\n2024
\nAfrica
\n$\u2019000
\nRest of world
\n$\u2019000
\nConsolidated
\n$\u2019000
\nExternal revenue:
\nDrilling services 207,493 26,185 233,678
\nMining services 65,242 \u2013 65,242
\nLaboratory services 22,885 20,762 43,648
\nSurveying services 4,084 1,349 5,433
\nTotal external revenue 299,704 48,297 348,000
\nSegment profit (loss) 100,226 (28,649) 71,577
\nCentral administration costs and depreciation (32,317)
\nProfit from operations 39,260
\nInterest income 38
\nFinance charges (16,741)
\nFair value loss on investments at fair value 12,097
\nShare of loss in associate (387)
\nProfit before tax 34,267
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n33. SEGMENTAL INFORMATION CONTINUED
\nSegmental revenue and results continued
\nThe following customers from the Africa segment contributed 10% or more to the
\nGroup\u2019s revenue.
\n2023
\nAfrica
\n$\u2019000
\nRest of world
\n$\u2019000
\nConsolidated
\n$\u2019000
\nExternal revenue:
\nDrilling services 199,496 12,056 211,552
\nMining services 64,721 \u2013 64,721
\nLaboratory services 19,743 18,662 38,405
\nSurveying services 3,659 87 3,746
\nTotal external revenue 287,619 30,805 318,424
\nSegmental profit (loss)4 108,359 (17,771) 90,588
\nCentral administration costs and depreciation (30,306)
\nProfit from operations 60,282
\nInterest income 65
\nFinance charges (13,002)
\nFair value gain on investments at fair value 2,989
\nProfit before tax 50,334
\n2024 2023
\n% %
\nCustomer A 16 16
\nCustomer B 26 33
\nThe accounting policies of the reportable segments are the same as the Group\u2019s accounting
\npolicies. Segment profit (loss) represents the profit (loss) earned by each segment without
\nallocation of central administration costs, depreciation, interest income, share of losses from
\nassociate, finance charges, gains or losses of investments recognised at FVTPL and income
\ntax. This is the measure reported to the Chair for the purpose of resource allocation and
\nassessment of segment performance.
\nSegment assets and liabilities
\nThe following is an analysis of the Group\u2019s assets and liabilities by reportable segment:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nSegmental assets:
\nAfrica 621,903 567,699
\nRest of world 270,174 92,454
\nTotal segmental assets 892,077 660,153
\nHead Office companies 445,062 338,507
\n1,337,139 998,660
\nEliminations (825,411) (530,912)
\nTotal Assets 511,728 467,748
\nSegmental liabilities:
\nAfrica 267,097 257,526
\nRest of world 124,697 61,173
\nTotal segmental liabilities 391,794 318,699
\nHead Office companies 440,679 373,103
\n832,473 691,802
\nEliminations (604,133) (497,201)
\nTotal Liabilities 228,340 194,601
\nFor the purposes of monitoring segmental performance and allocating resources between
\nsegments, the Chair monitors the tangible, intangible and financial assets attributable
\nto each segment. All assets are allocated to reportable segments with the exception of
\nproperty, plant and equipment used by the head office companies and investment amounts
\ntotalling $16.8 million (2023: $19.9 million) included in other receivables and $6.0 million
\n(2023: $2.5 million) in cash and cash equivalents held by the Head Office companies.
\nAs part of the segmental reporting, all the liabilities have been allocated to the respective
\nsegments with the exception of the long-term liabilities of $77 million (2023: $74.7 million)
\nand part of the trade payables and intercompany balances held at the level of the head office
\nwhich is eliminated at the Group level.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n33. SEGMENTAL INFORMATION CONTINUED
\nOther segmental information
\nNon-Cash items included in profit or loss:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDepreciation and Impairment on property, plant and equipment
\nAfrica 40,346 36,165
\nRest of world 7,506 3,123
\nTotal segmental depreciation and impairment 47,852 39,288
\nHead Office companies 711 477
\nTotal depreciation and impairment 48,562 39,765
\nTaxation expense
\nAfrica 14,726 10,461
\nRest of world 566 1,048
\nTotal segmental expense 15,292 11,509
\nHead Office companies 657 295
\n15,949 11,804
\nImpairment on Inventory
\nAfrica
\nStock Provision 358 556
\nStock Write Offs 650 731
\nRest of world
\nStock Write Offs 27 17
\nStock Provision 36 (39)
\nTotal segmental impairment 1,071 1,265
\nHead Office companies \u2013 \u2013
\n1,071 1,265
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag234": {
"value": "\nOperating segments are identified on the basis of internal management reports regarding
\ncomponents of the Group. These are regularly reviewed by the Chair in order to allocate
\nresources to the segments and to assess their performance. Operating segments are
\nidentified based on the regions of operations. For the purposes of the segmental report,
\nthe information on the operating segments have been aggregated into the principal regions
\nof operations of the Group.
\nThe Group\u2019s reportable segments under IFRS 8 are therefore:
\nAfrica
\nDerives revenue from the provision of drilling and mining services,
\nsurveying and mineral assaying.
\nDerives revenue from the provision of drilling services, surveying and
\nmineral assaying in jurisdictions such as Pakistan, USA, Saudi Arabia
\nand Canada.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag237": {
"value": "\n
\n\n
\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
\n\nCapital risk management
\nThe Group manages its capital to ensure that entities in the Group will be able to continue as
\na going concern while maximising the return to stakeholders through the optimisation of the
\ndebt and equity balance. The Group\u2019s overall strategy remains unchanged from 2023.
\nThe capital structure of the Group consists of debt (refer to Note 27), cash and cash
\nequivalents (refer to Note 21) and equity attributable to equity holders of the parent, comprising
\nissued capital, reserves and retained earnings and the Statement of Changes in Equity.
\nThe Group\u2019s capital structure and going concern are dependent on the Company\u2019s ability to
\nobtain cash resources from its subsidiaries. There are currently no severe long-term restrictions
\nin place which impairs the Company\u2019s ability to repatriate funds from its subsidiaries.
\nUnder the t
\nerms of the RCF from Standard Bank (Mauritius) Limited and Nedbank Limited,
\nthe financing facility provided by Caterpillar and the term loans provided by Macquarie Bank
\nLimited and Northrim, the Group is required to comply with certain financial covenants
\nrelating to:
\n\u2022 Interest C
\nover Ratio
\n\u2022 Gross Debt to EBI
\nTDA Ratio
\n\u2022 Debt to E
\nquity Ratio
\n\u2022 Tangible N
\net Worth
\n\u2022 Loans t
\no Value Ratio (applicable only to loan from Macquarie Bank Limited)
\nIn order to meet Capital\u2019s risk management objectives, the Group aims to ensure it meets
\nthese financial covenants attached to the loans. There have been no breaches of the financial
\ncovenants during the reporting period.
\nRisk management is conducted within a framework of policies and guidelines that are
\ncontinuously monitored by management and the Board of Directors. The objective is to
\nminimise exposure to market risks (interest rate risk, foreign currency risk and price risk),
\ncredit risk and liquidity risk.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nGearing
\nThe gearing ratio at the end of the reporting period was as follows:
\n2024
\n2023
\nNote(s)
\n$\u2019000
\n$\u2019000
\nLease liabilities 14 33,786 29,450
\nTotal loans and borrowings 27 116,275 104,198
\nTotal debt 150,061 133,648
\nCash & cash equivalents 21 (40,526) (34,366)
\nNet debt 109,535 99,282
\nLess: lease liabilities (33,786) (29,450)
\nAdjusted net debt 75,749 69,832
\nEquity 283,388 273,147
\nAdjusted debt to equity ratio 26.6% 25.6%
\nCategories of financial instruments
\nThe following table details the categories of financial instruments and their carrying values in
\nthe Statement of Financial Position for the Group.
\nCategories of financial assets
\n2024 Note(s)
\nFair value through
\nprofit or loss \u2013
\nMandatory
\n$\u2019000
\nAmortised cost
\n$\u2019000
\nTotal
\n$\u2019000
\nInvestments at fair value 20 30,304 \u2013 30,304
\nTrade receivables 18 \u2013 60,226 60,226
\nNon-current receivables 19 5,685 \u2013 5,685
\nCash and cash equivalents 21 \u2013 40,526 40,526
\n35,989 100,752 136,741
\n2023 Note(s)
\nInvestments at fair value 20
\nTrade receivables 18
\nNon-current receivables 19
\nCash and cash equivalents 21
\nobservable for the asset or liability, either directly or indirectly; and
\n\u2022 Level 3 inputs are unobs
\nervable inputs for the asset or liability.
\nIn addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2
\nor 3 based on the degree to which the inputs to the fair value measurements are observable and the
\nsignificance of the inputs to the fair value measurement in its entirety, which are described as follows:
\n\u2022 Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or
\nliabilities that the entity can access at the measurement date;
\n\u2022 Level 2 inputs are inputs, other than quoted prices included within Level 1, that are
\nCategories of financial liabilities
\nNote(s)
\nAmortised
\ncost
\n$\u2019000
\nTotal
\n$\u2019000
\n2024
\nTrade and other payables 29 57,821 57,821
\nLoans and borrowings 27 116,275 116,275
\n174,096 174,096
\n2023
\nTrade and other payables 29 49,314 49,314
\nLoans and borrowings 27 104,198 104,198
\n153,512 153,512
\nAt 31 December 2024, the Group did not have any financial liabilities measured at fair value
\nthrough profit or loss or other comprehensive income (2023: $ nil).
\nThe carrying values of financial assets and financial liabilities in the Statement of Financial
\nPosition for the Group approximate their fair values.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nFa
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management
\n\nForeign currency risk
\nThe Group\u2019s activities expose it to the financial risks of fluctuations in foreign currency
\nexchange rates. In order to manage the Group\u2019s risk to foreign currency fluctuations, the
\nGroup tries to match the currency of operating costs with the currency of revenue as well
\nas the currency of financial assets with currency of financial liabilities. Financial assets and
\nliabilities denominated in foreign currencies are reviewed regularly by Management to ensure
\nthat the Group is not unduly exposed to foreign currency risk.
\nFurther to this, the Group manages its exposure on foreign cash balances by converting
\nexcess local currency cash to United States Dollar to minimise local currency cash
\nbalances maintained.
\nThe carrying amounts of the Group\u2019s foreign currency denominated monetary assets,
\ncash and cash equivalents, trade receivables, monetary liabilities and trade payables
\nat 31 December 2024 are as follows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFinancial assets
\nAustralian Dollar (2024: AUD 3.6 million; 2023: AUD 1.3 million) 2,225 858
\nEuro (2024: EUR 0.9 million; 2023: EUR 1.2 million) 987 1,273
\nMauritanian Ouguiya (2024: MRU 34.5 million; 2023: MRU 34.2 million) 865 859
\nWest African CFA (2024: XOF 8,085 million; 2023: XOF 8,325.8 million) 12,419 13,560
\nWest African CFA (2024: XAF 5,027 million; 2023: XAF 4,802.4 million) 7,999 8,087
\nWest African CFA (2024: XOS 4,564 million; 2023: XOS 1,047.6 million) 7,089 1,682
\nGuinea Franc (2024: GNF 33,757 million; 2023: GNF 29,358.6 million) 3,925 3,448
\nAll other currencies 2,729 2,704
\n41,391 32,471
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFinancial liabilities
\nAustralian Dollar (2024: AUD 1.8 million; 2023: AUD 2.8 million) 1,121 1,899
\nCanadian Dollar (2024: CAD 1.7 million; 2023: CAD 1.0 million) 1,156 725
\nEgyptian Pound (2024: EGP 21.7 million; 2023: EGP 18.3 million) 427 591
\nEuro (2024: EUR 1.7 million; 2023: EUR 0.7 million) 1,731 771
\nGuinea Franc (2024: GNF 2,950 million; 2023: GNF 1,570 million) 343 184
\nTanzanian Shillings (2024: TZS 2,279 million; 2023: TZS 3,636.0 million) 952 1,450
\nBritish Pound (2024: GBP 0.4 million; 2023: GBP 0.2 million) 497 234
\nPakistan Rupee (2024: PKR 32.4 million; 2023: PKR 20.6 million) 116 73
\nSouth African Rands (2024: ZAR 9.1 million; 2023: ZAR 10.0 million) 484 543
\nWest African CFA (2024: XOF 320.6 million; 2023: XOF 517.4million) 492 843
\nWest African CFA (2024: XAF 365.8 million; 2023: XAF 640.5 million) 582 1,079
\nWest African CFA (2024: XOS 136.1 million; 2023: XOS 50.2 million) 211 81
\nAll other currencies 437 48
\n8,549 8,521
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management continued
\n\nForeign currency risk continued
\nThe following table details the Group\u2019s sensitivity to a 10% change in the United States Dollar
\nagainst the relevant foreign currencies. The sensitivity analysis includes the outstanding
\nforeign currency denominated monetary items at year end and adjusts their translation for a
\n10% change in foreign currency rates. A positive number below indicates an increase in profit
\nbefore tax where the United States Dollar strengthens by 10% against the relevant currency.
\nFor a 10% weakening of the United States Dollar against the relevant currency, there would
\nbe an equal and opposite impact on the profit before tax.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAustralian Dollar (100) 95
\nCanadian Dollar 34 (66)
\nEuro 68 (45)
\nGuinea Franc (326) (297)
\nMauritanian Ouguiya (74) (76)
\nPakistan Rupee (276) 4
\nTanzanian Shillings 22 114
\nWest African CFA \u2013 XOF (1,084) (1,156)
\nWest African CFA \u2013 XAF (674) (637)
\nWest African CFA \u2013 XOS (625) (146)
\nAll other currencies 51 33
\n(2,984) (2,177)
\nInterest rate risk management
\nAs a result of changes in interest rates, the Group is exposed to interest rate risk as entities
\nin the Group borrow funds at variable interest rates and therefore borrowing costs could
\nincrease with rate increases. The risk is managed by the Group by maintaining a conservative
\ngearing ratio. The Group\u2019s exposure to interest rates on financial liabilities are detailed below.
\nInterest rate sensitivity analysis
\nThe sensitivity analysis below has been determined based on the exposure to interest rates at the
\ndate of the Statement of Financial Position. For floating rate liabilities, the analysis is prepared using
\nthe average balance outstanding for the year. A 200-basis point (2023: 200-basis points) increase
\nor decrease is used when reporting interest rate risk internally to key management personnel and
\nrepresents Management\u2019s assessment of the reasonably possible change in interest rates.
\nIf i
\nnterest rates had been 200 basis points higher and all other variables were held constant,
\nthe Group\u2019s profit before taxation for the year ended 31 December 2024 would decrease
\nby $2.3 million (2023: $1.7 million). This is mainly attributable to the Group\u2019s exposure to
\ninterest rates on its variable rate borrowings. The decrease in the Group\u2019s sensitivity to
\ninterest rates, is directly attributable to the variable interest rate long-term debt facilities,
\noffset by the settlements that occurred during the year, as disclosed in Note 27.
\nEquity price risk management
\nThe Group holds equity investments and is exposed to equity price risk. Equity investments are held
\nfor strategic purposes rather than trading purposes and the Group does not actively trade these
\ninvestments. The investments are actively monitored and proactively managed. New investments
\nare required to satisfy a number of criteria with non-executive oversight. If equity prices had been
\n5% higher and all other variables were held constant, the Group\u2019s profit before taxation for the
\nyear ended 31 December 2024 would increase by $1.5 million (2023: $2.2 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nCredit risk management
\nCredit risk refers to the risk that a counterparty will default on its contractual obligations
\nresulting in financial loss to the Group. Credit risk relates to potential exposure on trade and
\nother receivables and bank balances.
\nBefore accepting any new customer, the Group assesses the potential customer\u2019s credit quality
\nand defines credit limits for each customer. Customers credit limits are reviewed annually. The
\nGroup\u2019s credit risk is concentrated as the Group currently provides mining and drilling services to
\na limited number of major and mid-tier mining companies as well as junior exploration companies.
\nThe G
\nroup\u2019s exposure to credit risk is minimized as customers are given 30 to 45 days credit
\nperiods for services rendered. As at 31 December 2024, 3 customers individually contributed
\n10% or more to the Group\u2019s trade receivables (2023: 3 customers).
\nThere was a significant increase in the credit risk that has been identified in respect of the
\nGroup\u2019s customers during 2023 and as at 31 December 2024, an expected credit loss
\nallowance of $4.5 million has been recognised (2023: $4.7 million).
\nFurther disclosures regarding trade and other receivables, which are neither past due nor
\nimpaired, are provided in Note 19.
\nCredit risk also arises from cash and cash equivalents with banks and financial institutions.
\nFor banks and financial institutions, only independently rated parties with minimum rating
\n\u201cA\u201d are accepted.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nLiquidity risk management
\nUltimate responsibility for Liquidity Risk Management rests with the Board of Directors.
\nThe Group manages liquidity risk by maintaining adequate reserves, banking and reserve
\nborrowing facilities, continuously monitoring forecast and actual cash flows and by matching
\nthe maturity profiles of financial assets and liabilities.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management continued
\nLiquidity risk tables:
\nThe following table details the Group\u2019s remaining contractual maturity for its financial assets
\nand liabilities with agreed repayment periods. The tables for assets have been drawn up
\nbased on the undiscounted contractual maturities of the financial assets including interest that
\nwill be earned on those assets. The tables for liabilities represent undiscounted cash flows of
\nfinancial liabilities based on the earliest repayment date on which the Group can be required
\nto pay at the reporting date:
\n2024
\n1
\nmonth
\n$\u2019000
\n1 \u2013 3
\nmonths
\n$\u2019000
\n3 months
\n\u2013 1 year
\n$\u2019000
\n1 \u2013 5 years
\n$\u2019000
\nFinancial assets
\nFinancial Assets under Amortised Cost 38,719 12,394 3,604 5,509
\n38,719 12,394 3,604 5,509
\nFinancial liabilities
\nNon-interest bearing \u2013 Financial
\nLiabilities at Amortised Cost 25,948 21,982 7,053 1,156
\nVariable interest rate instruments 4,500 7,141 16,623 86,920
\nLease liabilities 950 1,920 8,690 22,226
\n1
\nmonth
\n1 \u2013 3
\nmonths
\n3 months
\n\u2013 1 year
\n1 \u2013 5 years
\n2023 $\u2019000 $\u2019000 $\u2019000 $\u2019000
\nFinancial Assets under Amortised Cost 26,214 15,811 2,434 5,108
\nFinancial liabilities
\nNon-interest bearing \u2013 Financial
\nLiabilities at Amortised Cost
\n23,372 21,982 7,053 1,156
\nVariable interest rate instruments 4,500 7,141 16,623 86,920
\nLease liabilities 688 1,317 6,335 21,109
\n30,026 23,395 30,780 97,134
\nFinancing facilities
\nThe following table details the Group\u2019s secured loan facilities (undiscounted) at the reporting
\ndate.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAvailable amount 193,200 145,400
\nUnutilised amount (18,000) (15,000)
\nUtilised amount 175,200 130,400
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag238": {
"value": "\n
\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
\n\nCapital risk management
\nThe Group manages its capital to ensure that entities in the Group will be able to continue as
\na going concern while maximising the return to stakeholders through the optimisation of the
\ndebt and equity balance. The Group\u2019s overall strategy remains unchanged from 2023.
\nThe capital structure of the Group consists of debt (refer to Note 27), cash and cash
\nequivalents (refer to Note 21) and equity attributable to equity holders of the parent, comprising
\nissued capital, reserves and retained earnings and the Statement of Changes in Equity.
\nThe Group\u2019s capital structure and going concern are dependent on the Company\u2019s ability to
\nobtain cash resources from its subsidiaries. There are currently no severe long-term restrictions
\nin place which impairs the Company\u2019s ability to repatriate funds from its subsidiaries.
\nUnder the t
\nerms of the RCF from Standard Bank (Mauritius) Limited and Nedbank Limited,
\nthe financing facility provided by Caterpillar and the term loans provided by Macquarie Bank
\nLimited and Northrim, the Group is required to comply with certain financial covenants
\nrelating to:
\n\u2022 Interest C
\nover Ratio
\n\u2022 Gross Debt to EBI
\nTDA Ratio
\n\u2022 Debt to E
\nquity Ratio
\n\u2022 Tangible N
\net Worth
\n\u2022 Loans t
\no Value Ratio (applicable only to loan from Macquarie Bank Limited)
\nIn order to meet Capital\u2019s risk management objectives, the Group aims to ensure it meets
\nthese financial covenants attached to the loans. There have been no breaches of the financial
\ncovenants during the reporting period.
\nRisk management is conducted within a framework of policies and guidelines that are
\ncontinuously monitored by management and the Board of Directors. The objective is to
\nminimise exposure to market risks (interest rate risk, foreign currency risk and price risk),
\ncredit risk and liquidity risk.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nGearing
\nThe gearing ratio at the end of the reporting period was as follows:
\n2024
\n2023
\nNote(s)
\n$\u2019000
\n$\u2019000
\nLease liabilities 14 33,786 29,450
\nTotal loans and borrowings 27 116,275 104,198
\nTotal debt 150,061 133,648
\nCash & cash equivalents 21 (40,526) (34,366)
\nNet debt 109,535 99,282
\nLess: lease liabilities (33,786) (29,450)
\nAdjusted net debt 75,749 69,832
\nEquity 283,388 273,147
\nAdjusted debt to equity ratio 26.6% 25.6%
\nCategories of financial instruments
\nThe following table details the categories of financial instruments and their carrying values in
\nthe Statement of Financial Position for the Group.
\nCategories of financial assets
\n2024 Note(s)
\nFair value through
\nprofit or loss \u2013
\nMandatory
\n$\u2019000
\nAmortised cost
\n$\u2019000
\nTotal
\n$\u2019000
\nInvestments at fair value 20 30,304 \u2013 30,304
\nTrade receivables 18 \u2013 60,226 60,226
\nNon-current receivables 19 5,685 \u2013 5,685
\nCash and cash equivalents 21 \u2013 40,526 40,526
\n35,989 100,752 136,741
\n2023 Note(s)
\nInvestments at fair value 20
\nTrade receivables 18
\nNon-current receivables 19
\nCash and cash equivalents 21
\nobservable for the asset or liability, either directly or indirectly; and
\n\u2022 Level 3 inputs are unobs
\nervable inputs for the asset or liability.
\nIn addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2
\nor 3 based on the degree to which the inputs to the fair value measurements are observable and the
\nsignificance of the inputs to the fair value measurement in its entirety, which are described as follows:
\n\u2022 Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or
\nliabilities that the entity can access at the measurement date;
\n\u2022 Level 2 inputs are inputs, other than quoted prices included within Level 1, that are
\nCategories of financial liabilities
\nNote(s)
\nAmortised
\ncost
\n$\u2019000
\nTotal
\n$\u2019000
\n2024
\nTrade and other payables 29 57,821 57,821
\nLoans and borrowings 27 116,275 116,275
\n174,096 174,096
\n2023
\nTrade and other payables 29 49,314 49,314
\nLoans and borrowings 27 104,198 104,198
\n153,512 153,512
\nAt 31 December 2024, the Group did not have any financial liabilities measured at fair value
\nthrough profit or loss or other comprehensive income (2023: $ nil).
\nThe carrying values of financial assets and financial liabilities in the Statement of Financial
\nPosition for the Group approximate their fair values.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management
\n\nForeign currency risk
\nThe Group\u2019s activities expose it to the financial risks of fluctuations in foreign currency
\nexchange rates. In order to manage the Group\u2019s risk to foreign currency fluctuations, the
\nGroup tries to match the currency of operating costs with the currency of revenue as well
\nas the currency of financial assets with currency of financial liabilities. Financial assets and
\nliabilities denominated in foreign currencies are reviewed regularly by Management to ensure
\nthat the Group is not unduly exposed to foreign currency risk.
\nFurther to this, the Group manages its exposure on foreign cash balances by converting
\nexcess local currency cash to United States Dollar to minimise local currency cash
\nbalances maintained.
\nThe carrying amounts of the Group\u2019s foreign currency denominated monetary assets,
\ncash and cash equivalents, trade receivables, monetary liabilities and trade payables
\nat 31 December 2024 are as follows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFinancial assets
\nAustralian Dollar (2024: AUD 3.6 million; 2023: AUD 1.3 million) 2,225 858
\nEuro (2024: EUR 0.9 million; 2023: EUR 1.2 million) 987 1,273
\nMauritanian Ouguiya (2024: MRU 34.5 million; 2023: MRU 34.2 million) 865 859
\nWest African CFA (2024: XOF 8,085 million; 2023: XOF 8,325.8 million) 12,419 13,560
\nWest African CFA (2024: XAF 5,027 million; 2023: XAF 4,802.4 million) 7,999 8,087
\nWest African CFA (2024: XOS 4,564 million; 2023: XOS 1,047.6 million) 7,089 1,682
\nGuinea Franc (2024: GNF 33,757 million; 2023: GNF 29,358.6 million) 3,925 3,448
\nAll other currencies 2,729 2,704
\n41,391 32,471
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFinancial liabilities
\nAustralian Dollar (2024: AUD 1.8 million; 2023: AUD 2.8 million) 1,121 1,899
\nCanadian Dollar (2024: CAD 1.7 million; 2023: CAD 1.0 million) 1,156 725
\nEgyptian Pound (2024: EGP 21.7 million; 2023: EGP 18.3 million) 427 591
\nEuro (2024: EUR 1.7 million; 2023: EUR 0.7 million) 1,731 771
\nGuinea Franc (2024: GNF 2,950 million; 2023: GNF 1,570 million) 343 184
\nTanzanian Shillings (2024: TZS 2,279 million; 2023: TZS 3,636.0 million) 952 1,450
\nBritish Pound (2024: GBP 0.4 million; 2023: GBP 0.2 million) 497 234
\nPakistan Rupee (2024: PKR 32.4 million; 2023: PKR 20.6 million) 116 73
\nSouth African Rands (2024: ZAR 9.1 million; 2023: ZAR 10.0 million) 484 543
\nWest African CFA (2024: XOF 320.6 million; 2023: XOF 517.4million) 492 843
\nWest African CFA (2024: XAF 365.8 million; 2023: XAF 640.5 million) 582 1,079
\nWest African CFA (2024: XOS 136.1 million; 2023: XOS 50.2 million) 211 81
\nAll other currencies 437 48
\n8,549 8,521
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management continued
\n\nForeign currency risk continued
\nThe following table details the Group\u2019s sensitivity to a 10% change in the United States Dollar
\nagainst the relevant foreign currencies. The sensitivity analysis includes the outstanding
\nforeign currency denominated monetary items at year end and adjusts their translation for a
\n10% change in foreign currency rates. A positive number below indicates an increase in profit
\nbefore tax where the United States Dollar strengthens by 10% against the relevant currency.
\nFor a 10% weakening of the United States Dollar against the relevant currency, there would
\nbe an equal and opposite impact on the profit before tax.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAustralian Dollar (100) 95
\nCanadian Dollar 34 (66)
\nEuro 68 (45)
\nGuinea Franc (326) (297)
\nMauritanian Ouguiya (74) (76)
\nPakistan Rupee (276) 4
\nTanzanian Shillings 22 114
\nWest African CFA \u2013 XOF (1,084) (1,156)
\nWest African CFA \u2013 XAF (674) (637)
\nWest African CFA \u2013 XOS (625) (146)
\nAll other currencies 51 33
\n(2,984) (2,177)
\nInterest rate risk management
\nAs a result of changes in interest rates, the Group is exposed to interest rate risk as entities
\nin the Group borrow funds at variable interest rates and therefore borrowing costs could
\nincrease with rate increases. The risk is managed by the Group by maintaining a conservative
\ngearing ratio. The Group\u2019s exposure to interest rates on financial liabilities are detailed below.
\nInterest rate sensitivity analysis
\nThe sensitivity analysis below has been determined based on the exposure to interest rates at the
\ndate of the Statement of Financial Position. For floating rate liabilities, the analysis is prepared using
\nthe average balance outstanding for the year. A 200-basis point (2023: 200-basis points) increase
\nor decrease is used when reporting interest rate risk internally to key management personnel and
\nrepresents Management\u2019s assessment of the reasonably possible change in interest rates.
\nIf i
\nnterest rates had been 200 basis points higher and all other variables were held constant,
\nthe Group\u2019s profit before taxation for the year ended 31 December 2024 would decrease
\nby $2.3 million (2023: $1.7 million). This is mainly attributable to the Group\u2019s exposure to
\ninterest rates on its variable rate borrowings. The decrease in the Group\u2019s sensitivity to
\ninterest rates, is directly attributable to the variable interest rate long-term debt facilities,
\noffset by the settlements that occurred during the year, as disclosed in Note 27.
\nEquity price risk management
\nThe Group holds equity investments and is exposed to equity price risk. Equity investments are held
\nfor strategic purposes rather than trading purposes and the Group does not actively trade these
\ninvestments. The investments are actively monitored and proactively managed. New investments
\nare required to satisfy a number of criteria with non-executive oversight. If equity prices had been
\n5% higher and all other variables were held constant, the Group\u2019s profit before taxation for the
\nyear ended 31 December 2024 would increase by $1.5 million (2023: $2.2 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nCredit risk management
\nCredit risk refers to the risk that a counterparty will default on its contractual obligations
\nresulting in financial loss to the Group. Credit risk relates to potential exposure on trade and
\nother receivables and bank balances.
\nBefore accepting any new customer, the Group assesses the potential customer\u2019s credit quality
\nand defines credit limits for each customer. Customers credit limits are reviewed annually. The
\nGroup\u2019s credit risk is concentrated as the Group currently provides mining and drilling services to
\na limited number of major and mid-tier mining companies as well as junior exploration companies.
\nThe G
\nroup\u2019s exposure to credit risk is minimized as customers are given 30 to 45 days credit
\nperiods for services rendered. As at 31 December 2024, 3 customers individually contributed
\n10% or more to the Group\u2019s trade receivables (2023: 3 customers).
\nThere was a significant increase in the credit risk that has been identified in respect of the
\nGroup\u2019s customers during 2023 and as at 31 December 2024, an expected credit loss
\nallowance of $4.5 million has been recognised (2023: $4.7 million).
\nFurther disclosures regarding trade and other receivables, which are neither past due nor
\nimpaired, are provided in Note 19.
\nCredit risk also arises from cash and cash equivalents with banks and financial institutions.
\nFor banks and financial institutions, only independently rated parties with minimum rating
\n\u201cA\u201d are accepted.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nLiquidity risk management
\nUltimate responsibility for Liquidity Risk Management rests with the Board of Directors.
\nThe Group manages liquidity risk by maintaining adequate reserves, banking and reserve
\nborrowing facilities, continuously monitoring forecast and actual cash flows and by matching
\nthe maturity profiles of financial assets and liabilities.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management continued
\nLiquidity risk tables:
\nThe following table details the Group\u2019s remaining contractual maturity for its financial assets
\nand liabilities with agreed repayment periods. The tables for assets have been drawn up
\nbased on the undiscounted contractual maturities of the financial assets including interest that
\nwill be earned on those assets. The tables for liabilities represent undiscounted cash flows of
\nfinancial liabilities based on the earliest repayment date on which the Group can be required
\nto pay at the reporting date:
\n2024
\n1
\nmonth
\n$\u2019000
\n1 \u2013 3
\nmonths
\n$\u2019000
\n3 months
\n\u2013 1 year
\n$\u2019000
\n1 \u2013 5 years
\n$\u2019000
\nFinancial assets
\nFinancial Assets under Amortised Cost 38,719 12,394 3,604 5,509
\n38,719 12,394 3,604 5,509
\nFinancial liabilities
\nNon-interest bearing \u2013 Financial
\nLiabilities at Amortised Cost 25,948 21,982 7,053 1,156
\nVariable interest rate instruments 4,500 7,141 16,623 86,920
\nLease liabilities 950 1,920 8,690 22,226
\n1
\nmonth
\n1 \u2013 3
\nmonths
\n3 months
\n\u2013 1 year
\n1 \u2013 5 years
\n2023 $\u2019000 $\u2019000 $\u2019000 $\u2019000
\nFinancial Assets under Amortised Cost 26,214 15,811 2,434 5,108
\nFinancial liabilities
\nNon-interest bearing \u2013 Financial
\nLiabilities at Amortised Cost
\n23,372 21,982 7,053 1,156
\nVariable interest rate instruments 4,500 7,141 16,623 86,920
\nLease liabilities 688 1,317 6,335 21,109
\n30,026 23,395 30,780 97,134
\nFinancing facilities
\nThe following table details the Group\u2019s secured loan facilities (undiscounted) at the reporting
\ndate.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAvailable amount 193,200 145,400
\nUnutilised amount (18,000) (15,000)
\nUtilised amount 175,200 130,400
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag239": {
"value": "\nCapital risk management
\nThe Group manages its capital to ensure that entities in the Group will be able to continue as
\na going concern while maximising the return to stakeholders through the optimisation of the
\ndebt and equity balance. The Group\u2019s overall strategy remains unchanged from 2023.
\nThe capital structure of the Group consists of debt (refer to Note 27), cash and cash
\nequivalents (refer to Note 21) and equity attributable to equity holders of the parent, comprising
\nissued capital, reserves and retained earnings and the Statement of Changes in Equity.
\nThe Group\u2019s capital structure and going concern are dependent on the Company\u2019s ability to
\nobtain cash resources from its subsidiaries. There are currently no severe long-term restrictions
\nin place which impairs the Company\u2019s ability to repatriate funds from its subsidiaries.
\nUnder the t
\nerms of the RCF from Standard Bank (Mauritius) Limited and Nedbank Limited,
\nthe financing facility provided by Caterpillar and the term loans provided by Macquarie Bank
\nLimited and Northrim, the Group is required to comply with certain financial covenants
\nrelating to:
\n\u2022 Interest C
\nover Ratio
\n\u2022 Gross Debt to EBI
\nTDA Ratio
\n\u2022 Debt to E
\nquity Ratio
\n\u2022 Tangible N
\net Worth
\n\u2022 Loans t
\no Value Ratio (applicable only to loan from Macquarie Bank Limited)
\nIn order to meet Capital\u2019s risk management objectives, the Group aims to ensure it meets
\nthese financial covenants attached to the loans. There have been no breaches of the financial
\ncovenants during the reporting period.
\nRisk management is conducted within a framework of policies and guidelines that are
\ncontinuously monitored by management and the Board of Directors. The objective is to
\nminimise exposure to market risks (interest rate risk, foreign currency risk and price risk),
\ncredit risk and liquidity risk.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag244": {
"value": "\nForeign currency risk
\nThe Group\u2019s activities expose it to the financial risks of fluctuations in foreign currency
\nexchange rates. In order to manage the Group\u2019s risk to foreign currency fluctuations, the
\nGroup tries to match the currency of operating costs with the currency of revenue as well
\nas the currency of financial assets with currency of financial liabilities. Financial assets and
\nliabilities denominated in foreign currencies are reviewed regularly by Management to ensure
\nthat the Group is not unduly exposed to foreign currency risk.
\nFurther to this, the Group manages its exposure on foreign cash balances by converting
\nexcess local currency cash to United States Dollar to minimise local currency cash
\nbalances maintained.
\nThe carrying amounts of the Group\u2019s foreign currency denominated monetary assets,
\ncash and cash equivalents, trade receivables, monetary liabilities and trade payables
\nat 31 December 2024 are as follows:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFinancial assets
\nAustralian Dollar (2024: AUD 3.6 million; 2023: AUD 1.3 million) 2,225 858
\nEuro (2024: EUR 0.9 million; 2023: EUR 1.2 million) 987 1,273
\nMauritanian Ouguiya (2024: MRU 34.5 million; 2023: MRU 34.2 million) 865 859
\nWest African CFA (2024: XOF 8,085 million; 2023: XOF 8,325.8 million) 12,419 13,560
\nWest African CFA (2024: XAF 5,027 million; 2023: XAF 4,802.4 million) 7,999 8,087
\nWest African CFA (2024: XOS 4,564 million; 2023: XOS 1,047.6 million) 7,089 1,682
\nGuinea Franc (2024: GNF 33,757 million; 2023: GNF 29,358.6 million) 3,925 3,448
\nAll other currencies 2,729 2,704
\n41,391 32,471
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFinancial liabilities
\nAustralian Dollar (2024: AUD 1.8 million; 2023: AUD 2.8 million) 1,121 1,899
\nCanadian Dollar (2024: CAD 1.7 million; 2023: CAD 1.0 million) 1,156 725
\nEgyptian Pound (2024: EGP 21.7 million; 2023: EGP 18.3 million) 427 591
\nEuro (2024: EUR 1.7 million; 2023: EUR 0.7 million) 1,731 771
\nGuinea Franc (2024: GNF 2,950 million; 2023: GNF 1,570 million) 343 184
\nTanzanian Shillings (2024: TZS 2,279 million; 2023: TZS 3,636.0 million) 952 1,450
\nBritish Pound (2024: GBP 0.4 million; 2023: GBP 0.2 million) 497 234
\nPakistan Rupee (2024: PKR 32.4 million; 2023: PKR 20.6 million) 116 73
\nSouth African Rands (2024: ZAR 9.1 million; 2023: ZAR 10.0 million) 484 543
\nWest African CFA (2024: XOF 320.6 million; 2023: XOF 517.4million) 492 843
\nWest African CFA (2024: XAF 365.8 million; 2023: XAF 640.5 million) 582 1,079
\nWest African CFA (2024: XOS 136.1 million; 2023: XOS 50.2 million) 211 81
\nAll other currencies 437 48
\n8,549 8,521
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nForeign currency risk continued
\nThe following table details the Group\u2019s sensitivity to a 10% change in the United States Dollar
\nagainst the relevant foreign currencies. The sensitivity analysis includes the outstanding
\nforeign currency denominated monetary items at year end and adjusts their translation for a
\n10% change in foreign currency rates. A positive number below indicates an increase in profit
\nbefore tax where the United States Dollar strengthens by 10% against the relevant currency.
\nFor a 10% weakening of the United States Dollar against the relevant currency, there would
\nbe an equal and opposite impact on the profit before tax.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAustralian Dollar (100) 95
\nCanadian Dollar 34 (66)
\nEuro 68 (45)
\nGuinea Franc (326) (297)
\nMauritanian Ouguiya (74) (76)
\nPakistan Rupee (276) 4
\nTanzanian Shillings 22 114
\nWest African CFA \u2013 XOF (1,084) (1,156)
\nWest African CFA \u2013 XAF (674) (637)
\nWest African CFA \u2013 XOS (625) (146)
\nAll other currencies 51 33
\n(2,984) (2,177)
\nInterest rate risk management
\nAs a result of changes in interest rates, the Group is exposed to interest rate risk as entities
\nin the Group borrow funds at variable interest rates and therefore borrowing costs could
\nincrease with rate increases. The risk is managed by the Group by maintaining a conservative
\ngearing ratio. The Group\u2019s exposure to interest rates on financial liabilities are detailed below.
\nInterest rate sensitivity analysis
\nThe sensitivity analysis below has been determined based on the exposure to interest rates at the
\ndate of the Statement of Financial Position. For floating rate liabilities, the analysis is prepared using
\nthe average balance outstanding for the year. A 200-basis point (2023: 200-basis points) increase
\nor decrease is used when reporting interest rate risk internally to key management personnel and
\nrepresents Management\u2019s assessment of the reasonably possible change in interest rates.
\nIf i
\nnterest rates had been 200 basis points higher and all other variables were held constant,
\nthe Group\u2019s profit before taxation for the year ended 31 December 2024 would decrease
\nby $2.3 million (2023: $1.7 million). This is mainly attributable to the Group\u2019s exposure to
\ninterest rates on its variable rate borrowings. The decrease in the Group\u2019s sensitivity to
\ninterest rates, is directly attributable to the variable interest rate long-term debt facilities,
\noffset by the settlements that occurred during the year, as disclosed in Note 27.
\nEquity price risk management
\nThe Group holds equity investments and is exposed to equity price risk. Equity investments are held
\nfor strategic purposes rather than trading purposes and the Group does not actively trade these
\ninvestments. The investments are actively monitored and proactively managed. New investments
\nare required to satisfy a number of criteria with non-executive oversight. If equity prices had been
\n5% higher and all other variables were held constant, the Group\u2019s profit before taxation for the
\nyear ended 31 December 2024 would increase by $1.5 million (2023: $2.2 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag248": {
"value": "\nCredit risk management
\nCredit risk refers to the risk that a counterparty will default on its contractual obligations
\nresulting in financial loss to the Group. Credit risk relates to potential exposure on trade and
\nother receivables and bank balances.
\nBefore accepting any new customer, the Group assesses the potential customer\u2019s credit quality
\nand defines credit limits for each customer. Customers credit limits are reviewed annually. The
\nGroup\u2019s credit risk is concentrated as the Group currently provides mining and drilling services to
\na limited number of major and mid-tier mining companies as well as junior exploration companies.
\nThe G
\nroup\u2019s exposure to credit risk is minimized as customers are given 30 to 45 days credit
\nperiods for services rendered. As at 31 December 2024, 3 customers individually contributed
\n10% or more to the Group\u2019s trade receivables (2023: 3 customers).
\nThere was a significant increase in the credit risk that has been identified in respect of the
\nGroup\u2019s customers during 2023 and as at 31 December 2024, an expected credit loss
\nallowance of $4.5 million has been recognised (2023: $4.7 million).
\nFurther disclosures regarding trade and other receivables, which are neither past due nor
\nimpaired, are provided in Note 19.
\nCredit risk also arises from cash and cash equivalents with banks and financial institutions.
\nFor banks and financial institutions, only independently rated parties with minimum rating
\n\u201cA\u201d are accepted.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag249": {
"value": "\nLiquidity risk management
\nUltimate responsibility for Liquidity Risk Management rests with the Board of Directors.
\nThe Group manages liquidity risk by maintaining adequate reserves, banking and reserve
\nborrowing facilities, continuously monitoring forecast and actual cash flows and by matching
\nthe maturity profiles of financial assets and liabilities.
\n
\n\n\n\n\n\n\n\n34. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management continued
\nLiquidity risk tables:
\nThe following table details the Group\u2019s remaining contractual maturity for its financial assets
\nand liabilities with agreed repayment periods. The tables for assets have been drawn up
\nbased on the undiscounted contractual maturities of the financial assets including interest that
\nwill be earned on those assets. The tables for liabilities represent undiscounted cash flows of
\nfinancial liabilities based on the earliest repayment date on which the Group can be required
\nto pay at the reporting date:
\n2024
\n1
\nmonth
\n$\u2019000
\n1 \u2013 3
\nmonths
\n$\u2019000
\n3 months
\n\u2013 1 year
\n$\u2019000
\n1 \u2013 5 years
\n$\u2019000
\nFinancial assets
\nFinancial Assets under Amortised Cost 38,719 12,394 3,604 5,509
\n38,719 12,394 3,604 5,509
\nFinancial liabilities
\nNon-interest bearing \u2013 Financial
\nLiabilities at Amortised Cost 25,948 21,982 7,053 1,156
\nVariable interest rate instruments 4,500 7,141 16,623 86,920
\nLease liabilities 950 1,920 8,690 22,226
\n1
\nmonth
\n1 \u2013 3
\nmonths
\n3 months
\n\u2013 1 year
\n1 \u2013 5 years
\n2023 $\u2019000 $\u2019000 $\u2019000 $\u2019000
\nFinancial Assets under Amortised Cost 26,214 15,811 2,434 5,108
\nFinancial liabilities
\nNon-interest bearing \u2013 Financial
\nLiabilities at Amortised Cost
\n23,372 21,982 7,053 1,156
\nVariable interest rate instruments 4,500 7,141 16,623 86,920
\nLease liabilities 688 1,317 6,335 21,109
\n30,026 23,395 30,780 97,134
\nFinancing facilities
\nThe following table details the Group\u2019s secured loan facilities (undiscounted) at the reporting
\ndate.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nAvailable amount 193,200 145,400
\nUnutilised amount (18,000) (15,000)
\nUtilised amount 175,200 130,400
\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag253": {
"value": "\n
\n
\n\n35. FAIR VALUE MEASUREMENTS
\nFair value adjustment on financial assets through profit or loss (investments)
\nThe Group\u2019s fair value adjustments on financial assets through profit or loss are listed and
\nunlisted equity securities in the mining industry as well as other receivables which are
\nmeasured at fair value at the end of each reporting period. The listed equity securities are
\ndesignated as Level 1 financial assets in the fair value hierarchy. Their fair value is determined
\nusing quote bid prices in an active market. The fair value of these financial assets FVPTL
\namounted to $30.3 million (2023: $47.2 million).
\nThe fair values of financial instruments that are not traded in an active market and other
\nreceivables are determined using standard valuation techniques. These valuation techniques
\nmaximise the use of observable market data where available and rely as little as possible on
\nGroup specific estimates. The Directors consider that the carrying value amounts of financial
\nassets and financial liabilities recorded at amortised cost in the Group\u2019s Annual Financial
\nStatements are approximately equal to their fair values. The fair values disclosed for the
\nfinancial assets and financial liabilities are classified in level 3 of the fair value hierarchy have
\nbeen assessed to approximate their carrying amounts based on a net asset or cost approach
\nfor the equity securities and an income approach for other receivables.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag254": {
"value": "\n35. FAIR VALUE MEASUREMENTS
\nFair value adjustment on financial assets through profit or loss (investments)
\nThe Group\u2019s fair value adjustments on financial assets through profit or loss are listed and
\nunlisted equity securities in the mining industry as well as other receivables which are
\nmeasured at fair value at the end of each reporting period. The listed equity securities are
\ndesignated as Level 1 financial assets in the fair value hierarchy. Their fair value is determined
\nusing quote bid prices in an active market. The fair value of these financial assets FVPTL
\namounted to $30.3 million (2023: $47.2 million).
\nThe fair values of financial instruments that are not traded in an active market and other
\nreceivables are determined using standard valuation techniques. These valuation techniques
\nmaximise the use of observable market data where available and rely as little as possible on
\nGroup specific estimates. The Directors consider that the carrying value amounts of financial
\nassets and financial liabilities recorded at amortised cost in the Group\u2019s Annual Financial
\nStatements are approximately equal to their fair values. The fair values disclosed for the
\nfinancial assets and financial liabilities are classified in level 3 of the fair value hierarchy have
\nbeen assessed to approximate their carrying amounts based on a net asset or cost approach
\nfor the equity securities and an income approach for other receivables.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag127": {
"value": "\n36. AUDITOR\u2019S REMUNERATION
\nThe Group auditors are BDO LLP (\u201cBDO\u201d). The Group has engaged BDO and other audit firms
\nto provide both audit and non- audit services to its various subsidiaries.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nFees paid to the Group\u2019s auditor
\nThe audit of the Group\u2019s Annual Financial Statements 688 738
\nNon-audit services \u2013 Group 100 96
\nFees paid to associates of the Group\u2019s auditor
\nThe audit of the Group\u2019s subsidiaries 135 140
\nNon-audit services \u2013 BDO Egypt and BDO DRC 26 4
\n949 978
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag128": {
"value": "\n
\n\n37. RELATED PARTIES
\nDuring the year, the Company and its subsidiaries, in the ordinary course of business, entered
\ninto various sale and purchase transactions. All transactions are entered into at amounts
\nnegotiated between the parties.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDirectors\u2019 emoluments
\nShort Term Benefits 2,249 2,215
\nShare Based Payments 1,066 1,181
\n3,315 3,396
\nThe Group considers the Key Management Personnel to be limited to the Board of Directors
\nas they are responsible for planning and directing the Group\u2019s activities.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag129": {
"value": "\n37. RELATED PARTIES
\nDuring the year, the Company and its subsidiaries, in the ordinary course of business, entered
\ninto various sale and purchase transactions. All transactions are entered into at amounts
\nnegotiated between the parties.
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nDirectors\u2019 emoluments
\nShort Term Benefits 2,249 2,215
\nShare Based Payments 1,066 1,181
\n3,315 3,396
\nThe Group considers the Key Management Personnel to be limited to the Board of Directors
\nas they are responsible for planning and directing the Group\u2019s activities.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag130": {
"value": "\n
\n\n38. COMMITMENTS
\nThe Group has the following commitments:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCommitted capital expenditure 12,074 36,083
\nThe Group had outstanding purchase orders amounting to $15.4 million (2023: $39.5 million)
\nat the end of the reporting period of which $12.1 million (2023: $36.1 million) were for capital
\nexpenditure.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag131": {
"value": "\n38. COMMITMENTS
\nThe Group has the following commitments:
\n2024
\n$\u2019000
\n2023
\n$\u2019000
\nCommitted capital expenditure 12,074 36,083
\nThe Group had outstanding purchase orders amounting to $15.4 million (2023: $39.5 million)
\nat the end of the reporting period of which $12.1 million (2023: $36.1 million) were for capital
\nexpenditure.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag132": {
"value": "\n39. CONTINGENCIES
\nAs a result of the multiple jurisdictions in which the Group operates, there are a number of
\nongoing tax audits. In the opinion of Management none of these ongoing audits represent a
\nreasonable possibility of a material settlement and as such, no contingent liability disclosure is
\nrequired.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag133": {
"value": "\n40. EVENTS AFTER THE REPORTING PERIOD
\nThere have been no significant events affecting the Group since the year end.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag134": {
"value": "\n41. APPROVAL OF THE CONSOLIDATED FINANCIAL STATEMENTS
\nThe Annual Financial Statements set out on pages 106 to 150 were approved by the Board of
\nDirectors on 27 March 2025 in London.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag135": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag136": {
"value": "Victoria Place, 5th Floor 31 Victoria Street, Hamilton, HM 10, Bermuda",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"footnote1": {
"value": "There w
\nas no other comprehensive income for the year (2023: $ nil)
",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote1",
"language": "en"
}
},
"footnote0": {
"value": "Including net impairment losses on trade receivables and accrued income of $0.1 million (2023: $1.7 million)",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote0",
"language": "en"
}
}
}
}