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"value": "\nCORPORATE INFORMATION
\nCapital Limited (the \u201cCompany\u201d) is incorporated in Bermuda.
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\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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"value": "Capital Limited",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag3": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag4": {
"value": "\nThe Company and its subsidiaries \n(the \u201cGroup\u201d) provide drilling, mining (load and haul), mineral assaying and surveying services. The \nGroup also has a portfolio of investments in listed and unlisted exploration and mining companies.\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:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag5": {
"value": "\nDuring the year ended 31 December 2025, the Group provided a complete range of drilling, mining, \nmaintenance and geochemical laboratory solutions to customers within the global mining industry. \nThe Company\u2019s services include exploration, delineation and production drilling; load and haul \nservices; maintenance; and geochemical analysis. The Group\u2019s corporate headquarters are in the \nUnited Kingdom and its registered office is located in Bermuda; and it has established operations in \nCanada, C\u00f4te d\u2019Ivoire, Democratic Republic of Congo, Egypt, Gabon, Ghana, Guinea, Kenya, Mali, \nMauritania, Pakistan, Saudi Arabia, Tanzania, 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",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag6": {
"value": "\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 also the
\nGroup\u2019s functional currency. Amounts are rounded to the nearest thousand, unless otherwise stated.
\n\n
The Group Annual Financial Statements have been prepared in accordance with International
\n
Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
\n
\n\n\n\n\n\n\n
The preparation of financial statements in compliance with IFRS requires the use of certain critical
\naccounting estimates. It also requires Group management to exercise judgment in applying the
\nGroup\u2019s accounting policies. The areas where significant judgments and estimates have been made
\nin preparing the financial statements and their effect are disclosed in Note 2.
\nWhere additional information has been presented in the current year Annual Financial Statements,
\nthe prior year amounts have been presented to be consistent with the presentation in the current
\nyear.
\nMaterial prior period errors are corrected retrospectively in accordance with IAS 8 \u2013 Accounting
\nPolicies, Changes in Accounting Estimates and Errors. Comparative information for prior periods
\nis restated to reflect the correction of the error. Where the error occurred before the earliest period
\npresented, the opening balances of assets, liabilities and equity for that period are restated. The
\nnature of the prior period error and the impact on the financial statements are disclosed in the
\nrelevant notes.
\nThe Group Annual Financial Statements have been prepared on the historical cost basis except for
\ncertain financial instruments which are measured at fair value.
\n\n
\n
\n
1.1 New standards, interpretations and amendments effective from 1 January 2025
\n
The following amendments are effective for the period beginning 1 January 2025:
\n
\u2022 Lack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\n
Exchange Rates);
\n
\u2022 Illustrative examples on reporting uncertainties in financial statements.
\n
These amendments to various IFRS Accounting Standards are mandatorily effective for reporting
\n
periods beginning on or after 1 January 2025. These amendments had no effect on the consolidated
\n
financial statements of the Group.
\n
Lack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\n
Exchange Rates)
\n
On 15 August 2023, the IASB issued Lack of Exchangeability which amended IAS 21 The Effects of
\n
Changes in Foreign Exchange Rates (the Amendments). The Amendments introduce requirements
\n
to assess when a currency is exchangeable into another currency and when it is not. The
\n
Amendments require an entity to estimate the spot exchange rate when it concludes that a currency
\n
is not exchangeable into another currency.
\n
These amendments had no effect on the consolidated financial statements of the Group.
\n
Illustrative examples on reporting uncertainties in financial statements
\n
On 28 November 2025, the IASB issued Disclosures about Uncertainties in the Financial Statements
\n
\u2013 Illustrative examples, which amended multiple IFRS Accounting Standards to include illustrative
\n
examples demonstrating how companies can apply IFRS Accounting Standards when reporting the
\n
effects of uncertainties in their financial statements. The illustrative examples are accompanying
\n
materials to IFRS Accounting Standards and do not have an effective date. The IASB had issued
\n
a near-final staff draft of the illustrative examples in July 2025. The Group has considered these
\n
illustrative examples in its preparation of the consolidated financial statements and no additional
\n
disclosures or changes in presentation were considered necessary.
\n
These 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\n\n\n\n\n\n\n\n1. BASIS OF PREPARATION CONTINUED
\n\n
\n
1.2 Standards and interpretations not yet effective
\n
There are a number of standards, amendments to standards and interpretations which have been
\n
issued by the IASB that are effective in future accounting periods that the Group has decided not to
\n
adopt early.
\n
\n
\n\n\n| Standard/Interpretation | \nEffective Date Years beginning on or after | \nExpected 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7) | \nJanuary 1, 2026 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7) | \nJanuary 1, 2026 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IFRS18 Presentation and Disclosure in Financial Statements | \nJanuary 1, 2027 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IFRS19 Subsidiaries without Public Accountability: Disclosures | \nJanuary 1, 2027 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
1.3 Going Concern
\n
As at 31 December 2025, the Group had a robust balance sheet with a low debt gearing with equity
\n
of $388.7 million and loans and borrowings of $94.8 million. Cash as at 31 December 2025 was
\n
$63.4 million, with net debt of $31.8 million. As at 31 December 2025, investments at fair value
\n
amounted to $97.51 million which provides additional flexibility as these investments could be
\n
converted into cash.
\n
The amount outstanding on the revolving credit facility as at 31 December 2025 was $59.2 million
\n
and at the year end this loan was due for repayment in April 2027, which falls within the going
\n
concern period to 30 June 2027. The revolving credit facility has since been refinanced in March
\n
2026 with a term loan of $37.5 million, maturing in March 2029, and a revolving credit facility of
\n
$37.5 million, maturing in March 2030.
\n
This balance sheet robustness is underpinned by stable cash flows generated by a diversified
\n
service offering and diversified contract portfolio. Whilst 2025 revenues were down 0.6% from the
\n
prior year, Net Profit After Tax and Adjusted Cash from Operations were up 288.0% and 20.5%,
\n
respectively.
\n
Commercially, the Group commenced a major new mining contract at Reko Diq and MSALABS
\n
achieved record results, both with revenue and divisional net profit. Furthermore, the Group
\n
continues to leverage its strong relationships across the mining sector with contract awards for
\n
grade control drilling services at Montage Gold\u2019s Kone Gold Project in Cote d\u2019Ivoire, a restart of a
\n
waste mining contract at Sukari Gold Mine in Egypt, a waterbore drilling services contract at Reko
\n
Diq in Pakistan as well as several short-term exploration drilling contracts.
\n
For the going concern period to 30 June 2027, the Group has prepared cash flow forecasts for a
\n
base case operating scenario, which shows that the Group has sufficient cash and liquidity, and
\n
does not breach covenants, at any point during the going concern period. The Group has then
\n
performed reverse stress testing on the cash flow forecasts by modelling reductions in Adjusted
\n
EBITDA to identify the point at which the Group\u2019s financial covenants would be breached. This
\n
analysis indicates that the first covenant breach would occur if Adjusted EBITDA immediately
\n
declined by approximately 48% and remained at that level thereafter.
\n
Given the strong market demand from existing high-quality clients and across a large tendering
\n
pipeline and the Group\u2019s increased service diversification, exposure to high-quality mine site
\n
operations and strong relationships with blue-chip customers, the Board considers the probability of
\n
such a scenario to be low and notes that the analysis excludes any operational responses, including
\n
the redeployment of equipment across the Group\u2019s operations.
\n
Furthermore, the reverse stress testing is undertaken prior to the application of any mitigating
\n
actions. The Group has a range of measures available that would provide additional headroom
\n
in a downside scenario. These include, among others, the liquidation of the investment portfolio,
\n
reductions in inventory levels and capital expenditure, the renegotiation of creditor payment terms
\n
and adjustments to the dividend pay-out policy.
\n
Based on its assessment of the forecasts, principal risks and uncertainties and mitigating actions
\n
considered available to the Group in the event of downside scenarios, the Board confirms that
\n
it is satisfied the Group will be able to continue to operate and meet its liabilities as they fall due
\n
over the going concern period to June 2027. Accordingly, the Board has concluded that the going
\n
concern basis in the preparation of the Financial Statements is appropriate and that there are no
\n
material uncertainties that would cast doubt on that basis of preparation.
\n
1 Investment portfolio as per Statement of Financial Position of $99.8m less Capital Innovation investments of $2.3m
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag8": {
"value": "\nThe Group Annual Financial Statements have been prepared in accordance with International
\nFinancial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag9": {
"value": "\n\n
\n
1.1 New standards, interpretations and amendments effective from 1 January 2025
\n
The following amendments are effective for the period beginning 1 January 2025:
\n
\u2022 Lack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\n
Exchange Rates);
\n
\u2022 Illustrative examples on reporting uncertainties in financial statements.
\n
These amendments to various IFRS Accounting Standards are mandatorily effective for reporting
\n
periods beginning on or after 1 January 2025. These amendments had no effect on the consolidated
\n
financial statements of the Group.
\n
Lack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\n
Exchange Rates)
\n
On 15 August 2023, the IASB issued Lack of Exchangeability which amended IAS 21 The Effects of
\n
Changes in Foreign Exchange Rates (the Amendments). The Amendments introduce requirements
\n
to assess when a currency is exchangeable into another currency and when it is not. The
\n
Amendments require an entity to estimate the spot exchange rate when it concludes that a currency
\n
is not exchangeable into another currency.
\n
These amendments had no effect on the consolidated financial statements of the Group.
\n
Illustrative examples on reporting uncertainties in financial statements
\n
On 28 November 2025, the IASB issued Disclosures about Uncertainties in the Financial Statements
\n
\u2013 Illustrative examples, which amended multiple IFRS Accounting Standards to include illustrative
\n
examples demonstrating how companies can apply IFRS Accounting Standards when reporting the
\n
effects of uncertainties in their financial statements. The illustrative examples are accompanying
\n
materials to IFRS Accounting Standards and do not have an effective date. The IASB had issued
\n
a near-final staff draft of the illustrative examples in July 2025. The Group has considered these
\n
illustrative examples in its preparation of the consolidated financial statements and no additional
\n
disclosures or changes in presentation were considered necessary.
\n
These 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
1.2 Standards and interpretations not yet effective
\n
There are a number of standards, amendments to standards and interpretations which have been
\n
issued by the IASB that are effective in future accounting periods that the Group has decided not to
\n
adopt early.
\n
\n
\n\n\n| Standard/Interpretation | \nEffective Date Years beginning on or after | \nExpected 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7) | \nJanuary 1, 2026 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7) | \nJanuary 1, 2026 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IFRS18 Presentation and Disclosure in Financial Statements | \nJanuary 1, 2027 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IFRS19 Subsidiaries without Public Accountability: Disclosures | \nJanuary 1, 2027 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag11": {
"value": "\n\n
1.1 New standards, interpretations and amendments effective from 1 January 2025
\n
The following amendments are effective for the period beginning 1 January 2025:
\n
\u2022 Lack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\n
Exchange Rates);
\n
\u2022 Illustrative examples on reporting uncertainties in financial statements.
\n
These amendments to various IFRS Accounting Standards are mandatorily effective for reporting
\n
periods beginning on or after 1 January 2025. These amendments had no effect on the consolidated
\n
financial statements of the Group.
\n
Lack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\n
Exchange Rates)
\n
On 15 August 2023, the IASB issued Lack of Exchangeability which amended IAS 21 The Effects of
\n
Changes in Foreign Exchange Rates (the Amendments). The Amendments introduce requirements
\n
to assess when a currency is exchangeable into another currency and when it is not. The
\n
Amendments require an entity to estimate the spot exchange rate when it concludes that a currency
\n
is not exchangeable into another currency.
\n
These amendments had no effect on the consolidated financial statements of the Group.
\n
Illustrative examples on reporting uncertainties in financial statements
\n
On 28 November 2025, the IASB issued Disclosures about Uncertainties in the Financial Statements
\n
\u2013 Illustrative examples, which amended multiple IFRS Accounting Standards to include illustrative
\n
examples demonstrating how companies can apply IFRS Accounting Standards when reporting the
\n
effects of uncertainties in their financial statements. The illustrative examples are accompanying
\n
materials to IFRS Accounting Standards and do not have an effective date. The IASB had issued
\n
a near-final staff draft of the illustrative examples in July 2025. The Group has considered these
\n
illustrative examples in its preparation of the consolidated financial statements and no additional
\n
disclosures or changes in presentation were considered necessary.
\n
These 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\n1.2 Standards and interpretations not yet effective
\nThere are a number of standards, amendments to standards and interpretations which have been
\nissued by the IASB that are effective in future accounting periods that the Group has decided not to
\nadopt early.
\n\n
\n\n\n| Standard/Interpretation | \nEffective Date Years beginning on or after | \nExpected 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7) | \nJanuary 1, 2026 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7) | \nJanuary 1, 2026 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IFRS18 Presentation and Disclosure in Financial Statements | \nJanuary 1, 2027 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IFRS19 Subsidiaries without Public Accountability: Disclosures | \nJanuary 1, 2027 | \nThe Group is currently assessing the impact of these new accounting standards and amendments | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n38. PRIOR PERIOD RESTATEMENTS
\nDuring the year, the Group identified errors in the configuration of the payroll system in one of our
\ncountries of operation, which resulted in the miscalculation of certain employee payroll taxes and
\nemployer social contributions during 2023 and 2024. The net impact on 2023 was $0.4 million,
\ncomprising an understatement of employee taxes of $0.7 million and an overstatement of employer
\nsocial contributions of $0.3 million; this net impact was assessed as immaterial to warrant the
\npresentation of a third balance sheet. The errors have been corrected through an adjustment
\nto opening retained earnings as at 1 January 2024. The net impact on 2024 was $1.3 million,
\nconsisting of an understatement of employee taxes of $2.1 million and an overstatement of
\nemployer social contributions of $0.8 million. A receivable has been recognised for the overpaid
\nemployer social contributions, which will be offset against future statutory obligations in 2026. The
\nunder declared employee taxes have been recognised as a current liability to be settled in 2026 .
\nThere is no income tax effect of these adjustments in accordance with local tax rules.
\n
\n\n
\n\n\n | \nAs previously | \n | \n | \n\n\n\n\n\n\n\n
\n\n | \nreported | \nAdjustment | \nAs restated | \n\n\n\n\n\n\n\n
\n\n| Statement of financial position | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n
\n\n| 1 January 2024 | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Accounts receivable \u2013 sundry | \n4,025 | \n303 | \n4,328 | \n\n\n\n\n\n\n\n
\n\n| Other receivables (current) | \n24,055 | \n303 | \n24,358 | \n\n\n\n\n\n\n\n
\n\n| Total current assets | \n217,750 | \n303 | \n218,053 | \n\n\n\n\n\n\n\n
\n\n| Total assets | \n467,748 | \n303 | \n468,051 | \n\n\n\n\n\n\n\n
\n\n| Profit for the year | \n38,530 | \n(394) | \n38,136 | \n\n\n\n\n\n\n\n
\n\n| Retained income | \n195,515 | \n(394) | \n195,121 | \n\n\n\n\n\n\n\n
\n\n| Equity attributable to owners of the parent | \n263,877 | \n(394) | \n263,483 | \n\n\n\n\n\n\n\n
\n\n| Total equity | \n273,147 | \n(394) | \n272,753 | \n\n\n\n\n\n\n\n
\n\n| Other payables \u2013 employee related liabilities | \n9,649 | \n697 | \n10,346 | \n\n\n\n\n\n\n\n
\n\n| Trade and other payables (current) | \n50,685 | \n697 | \n51,382 | \n\n\n\n\n\n\n\n
\n\n| Total current liabilities | \n95,880 | \n697 | \n96,577 | \n\n\n\n\n\n\n\n
\n\n| Total liabilities | \n194,601 | \n697 | \n195,298 | \n\n\n\n\n\n\n\n
\n\n| Total equity and liabilities | \n467,74 8 | \n303 | \n468,051 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n38. PRIOR PERIOD RESTATEMENTS CONTINUED
\n\n
\n\n\n| Statement of financial position | \nAs previously reported | \nAdjustment | \nAs restated | \n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| 31 December 2024 | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Accounts receivable \u2013 sundry | \n2,948 | \n1,072 | \n4,020 | \n\n\n\n\n\n\n\n
\n\n| Other receivables (current) | \n26,044 | \n1,072 | \n27,116 | \n\n\n\n\n\n\n\n
\n\n| Total current assets | \n219,517 | \n1,072 | \n220,589 | \n\n\n\n\n\n\n\n
\n\n| Total assets | \n511,728 | \n1,072 | \n512,800 | \n\n\n\n\n\n\n\n
\n\n| Retained income | \n202,674 | \n(1,715) | \n200,959 | \n\n\n\n\n\n\n\n
\n\n| Equity attributable to owners of the parent | \n271,575 | \n(1,715) | \n269,860 | \n\n\n\n\n\n\n\n
\n\n| Total equity | \n283,388 | \n(1,715) | \n281,673 | \n\n\n\n\n\n\n\n
\n\n| Other payables \u2013 employee related liabilities | \n14,227 | \n2,787 | \n17,014 | \n\n\n\n\n\n\n\n
\n\n| Trade and other payables (current) | \n57,821 | \n2,787 | \n60,608 | \n\n\n\n\n\n\n\n
\n\n| Total current liabilities | \n108,483 | \n2,787 | \n111,270 | \n\n\n\n\n\n\n\n
\n\n| Total liabilities | \n228,340 | \n2,787 | \n231,127 | \n\n\n\n\n\n\n\n
\n\n| Total equity and liabilities | \n511,728 | \n1,072 | \n512,800 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| Income statement | \nAs previously reported | \nAdjustment | \nAs restated | \n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| 31 December 2024 | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Cost of sales | \n(203, 233) | \n(1,321) | \n(204,554) | \n\n\n\n\n\n\n\n
\n\n| Gross profit | \n144,767 | \n(1,321) | \n143,446 | \n\n\n\n\n\n\n\n
\n\n| Operating profit | \n39,260 | \n(1,321) | \n37,939 | \n\n\n\n\n\n\n\n
\n\n| Profit before taxation | \n34,267 | \n(1,321) | \n32,946 | \n\n\n\n\n\n\n\n
\n\n| Profit for the year and other comprehensive income | \n18,318 | \n(1,321) | \n16,997 | \n\n\n\n\n\n\n\n
\n\n| Profit and other comprehensive income attributable to: | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Owners of the parent | \n17,315 | \n(1,321) | \n15,994 | \n\n\n\n\n\n\n\n
\n\n| Earnings per share | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Basic earnings per share | \n8.87 | \n(0.67) | \n8.20 | \n\n\n\n\n\n\n\n
\n\n| Diluted earnings per share | \n8.85 | \n(0.67) | \n8.18 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\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:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag13": {
"value": "\n1.1 New standards, interpretations and amendments effective from 1 January 2025
\nThe following amendments are effective for the period beginning 1 January 2025:
\n\u2022 Lack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\nExchange Rates);
\n\u2022 Illustrative examples on reporting uncertainties in financial statements.
\nThese amendments to various IFRS Accounting Standards are mandatorily effective for reporting
\nperiods beginning on or after 1 January 2025. These amendments had no effect on the consolidated
\nfinancial statements of the Group.
\nLack of exchangeability (Amendment to IAS 21 The Effects of Changes in Foreign
\nExchange Rates)
\nOn 15 August 2023, the IASB issued Lack of Exchangeability which amended IAS 21 The Effects of
\nChanges in Foreign Exchange Rates (the Amendments). The Amendments introduce requirements
\nto assess when a currency is exchangeable into another currency and when it is not. The
\nAmendments require an entity to estimate the spot exchange rate when it concludes that a currency
\nis not exchangeable into another currency.
\nThese amendments had no effect on the consolidated financial statements of the Group.
\nIllustrative examples on reporting uncertainties in financial statements
\nOn 28 November 2025, the IASB issued Disclosures about Uncertainties in the Financial Statements
\n\u2013 Illustrative examples, which amended multiple IFRS Accounting Standards to include illustrative
\nexamples demonstrating how companies can apply IFRS Accounting Standards when reporting the
\neffects of uncertainties in their financial statements. The illustrative examples are accompanying
\nmaterials to IFRS Accounting Standards and do not have an effective date. The IASB had issued
\na near-final staff draft of the illustrative examples in July 2025. The Group has considered these
\nillustrative examples in its preparation of the consolidated financial statements and no additional
\ndisclosures or changes in presentation were considered necessary.
\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag14": {
"value": "\n1.3 Going Concern
\nAs at 31 December 2025, the Group had a robust balance sheet with a low debt gearing with equity
\nof $388.7 million and loans and borrowings of $94.8 million. Cash as at 31 December 2025 was
\n$63.4 million, with net debt of $31.8 million. As at 31 December 2025, investments at fair value
\namounted to $97.51 million which provides additional flexibility as these investments could be
\nconverted into cash.
\nThe amount outstanding on the revolving credit facility as at 31 December 2025 was $59.2 million
\nand at the year end this loan was due for repayment in April 2027, which falls within the going
\nconcern period to 30 June 2027. The revolving credit facility has since been refinanced in March
\n2026 with a term loan of $37.5 million, maturing in March 2029, and a revolving credit facility of
\n$37.5 million, maturing in March 2030.
\nThis balance sheet robustness is underpinned by stable cash flows generated by a diversified
\nservice offering and diversified contract portfolio. Whilst 2025 revenues were down 0.6% from the
\nprior year, Net Profit After Tax and Adjusted Cash from Operations were up 288.0% and 20.5%,
\nrespectively.
\nCommercially, the Group commenced a major new mining contract at Reko Diq and MSALABS
\nachieved record results, both with revenue and divisional net profit. Furthermore, the Group
\ncontinues to leverage its strong relationships across the mining sector with contract awards for
\ngrade control drilling services at Montage Gold\u2019s Kone Gold Project in Cote d\u2019Ivoire, a restart of a
\nwaste mining contract at Sukari Gold Mine in Egypt, a waterbore drilling services contract at Reko
\nDiq in Pakistan as well as several short-term exploration drilling contracts.
\nFor the going concern period to 30 June 2027, the Group has prepared cash flow forecasts for a
\nbase case operating scenario, which shows that the Group has sufficient cash and liquidity, and
\ndoes not breach covenants, at any point during the going concern period. The Group has then
\nperformed reverse stress testing on the cash flow forecasts by modelling reductions in Adjusted
\nEBITDA to identify the point at which the Group\u2019s financial covenants would be breached. This
\nanalysis indicates that the first covenant breach would occur if Adjusted EBITDA immediately
\ndeclined by approximately 48% and remained at that level thereafter.
\nGiven the strong market demand from existing high-quality clients and across a large tendering
\npipeline and the Group\u2019s increased service diversification, exposure to high-quality mine site
\noperations and strong relationships with blue-chip customers, the Board considers the probability of
\nsuch a scenario to be low and notes that the analysis excludes any operational responses, including
\nthe redeployment of equipment across the Group\u2019s operations.
\nFurthermore, the reverse stress testing is undertaken prior to the application of any mitigating
\nactions. The Group has a range of measures available that would provide additional headroom
\nin a downside scenario. These include, among others, the liquidation of the investment portfolio,
\nreductions in inventory levels and capital expenditure, the renegotiation of creditor payment terms
\nand adjustments to the dividend pay-out policy.
\nBased on its assessment of the forecasts, principal risks and uncertainties and mitigating actions
\nconsidered available 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 due
\nover the going concern period to June 2027. Accordingly, the Board has concluded that the going
\nconcern basis in the preparation of the Financial Statements is appropriate and that there are no
\nmaterial uncertainties that would cast doubt on that basis of preparation.
\n1 Investment portfolio as per Statement of Financial Position of $99.8m less Capital Innovation investments of $2.3m
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag15": {
"value": "\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Policy Information
\n\n
1.4.1 Consolidation
\n
Basis of consolidation
\n
The consolidated Annual Financial Statements incorporate the Annual Financial Statements of the
\n
Company and all subsidiaries and associates. Subsidiaries are entities (including structured entities) which
\n
are controlled by the Group. Associates are entities over which the Group has significant influence.
\n
The Company controls an investee if all three of the following elements are present: power over
\n
the investee, exposure to variable returns from the investee and the ability of the investor to use its
\n
power to affect those variable returns. Control is reassessed whenever facts and circumstances
\n
indicate that there may be a change in any of these elements of control.
\n
The results of subsidiaries and associates are included in the consolidated Annual Financial
\n
Statements from the effective date of acquisition to the effective date of disposal.
\n
Adjustments are made when necessary to the Annual Financial Statements of subsidiaries to bring
\n
their accounting policies in line with those of the Group.
\n
All inter-company transactions, balances and unrealised gains on transactions between group
\n
companies are eliminated in full on consolidation. Unrealised losses are also eliminated unless the
\n
transaction provides evidence of an impairment of the asset transferred.
\n
1.4 Material Accounting Policy Information
\n
1.4.1 Consolidation
\n
Basis of consolidation
\n
Non-controlling interests (NCI) in the net assets of consolidated subsidiaries are identified and
\n
recognised separately from the Group\u2019s interest therein and are recognised within equity. Losses of
\n
subsidiaries attributable to NCI are allocated to the NCI even if this results in a debit balance being
\n
recognised for the NCI.
\n
Transactions with non-controlling interests that do not result in loss of control are accounted for as
\n
equity transactions and are recognised directly in the Statement of Changes in Equity.
\n
The difference between the fair value of consideration paid or received and the movement in NCI for
\n
such transactions is recognised in equity attributable to the owners of the Company.
\n
Where a subsidiary is disposed of and a non-controlling shareholding is retained, the remaining
\n
investment is measured to fair value with the adjustment to fair value recognised in profit or loss
\n
as part of the gain or loss on disposal of the controlling interest. The fair value is the initial carrying
\n
amount for the purposes of subsequently accounting for the retained interest as an associate, joint
\n
venture or financial asset. In addition, any amounts previously recognised in other comprehensive
\n
income in respect of that entity are accounted for as if the Group had directly disposed of
\n
the related assets or liabilities. This may mean that amounts previously recognised in other
\n
comprehensive income are reclassified to profit or loss.
\n
\n
\n
Business combinations
\n
The Group accounts for business combinations using the acquisition method of accounting.
\n
The cost of the business combination is measured as the aggregate of the fair values of assets
\n
given, liabilities incurred or assumed and equity instruments issued. Costs directly attributable
\n
to the business combination are expensed as incurred, except the costs to issue debt which are
\n
amortised as part of the effective interest and costs to issue equity which are included in equity.
\n
Any contingent consideration is included in the cost of the business combination at fair value as
\n
at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as
\n
a result of the contingent consideration are not affected against goodwill, unless they are valid
\n
measurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent
\n
consideration that is deemed to be an asset, or liability is recognised in either profit or loss or in
\n
other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is
\n
classified as equity is not remeasured and its subsequent settlement is accounted for within equity.
\n
The acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the recognition
\n
conditions of IFRS 3 Business Combinations are recognised at their fair values at acquisition date,
\n
except for non-current assets (or disposal groups) that are classified as held for sale in accordance
\n
with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which are recognised at
\n
fair value less costs to sell.
\n
On acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification and are
\n
reclassified where the classification is inappropriate for group purposes.
\n
\n
Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either
\n
at fair value or at the non- controlling interests\u2019 proportionate share in the recognised amounts of
\n
the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling interests which are
\n
present ownership interests and entitle their holders to a proportionate share of the entity\u2019s net
\n
assets in the event of liquidation. All other components of non-controlling interests are measured at
\n
their acquisition date fair values unless another measurement basis is required by IFRS.
\n
In cases where the Group held a non-controlling shareholding in the acquiree prior to obtaining
\n
control, that interest is measured to fair value as at acquisition date. The measurement to fair
\n
value is included in profit or loss for the year. Where the existing shareholding was classified as
\n
an available-for-sale financial asset, the cumulative fair value adjustments recognised previously
\n
to other comprehensive income and accumulated in equity are recognised in profit or loss as a
\n
reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
Goodwill is determined as the consideration paid, plus the fair value of any shareholding held prior
\n
to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets
\n
and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is
\n
negative, then the difference is recognised directly in profit or loss.
\n
Goodwill is not amortised but is tested on an annual basis for impairment. If goodwill is assessed to
\n
be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\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 Policy Information continued
\n\n
1.4.1 Consolidation continued
\n
\n
\n
Asset acquisition
\n
In the event of an asset acquisition, the cost of the acquisition is assigned to the individual assets
\n
and liabilities based on their relative fair values. Contingent consideration is accrued for when these
\n
amounts are considered probable and are discounted to present value based on the expected
\n
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\n\n\n\n
\n
\n
Investments in associates
\n
Where the Group has the power to participate in (but not control) the financial and operating policy
\n
decisions of another entity, it is classified as an associate. Associates are initially recognised in the
\n
consolidated statement of financial position at cost. Subsequently associates are accounted for
\n
using the equity method, where the Group\u2019s share of post-acquisition profits and losses and other
\n
comprehensive income is recognised in the consolidated statement of profit and loss and other
\n
comprehensive income (except for losses in excess of the Group\u2019s investment in the associate
\n
unless there is an obligation to make good those losses).
\n
Profits and losses arising on transactions between the Group and its associates are recognized only
\n
to the extent of unrelated investors\u2019 interests in the associate. The investor\u2019s share in the associate\u2019s
\n
profits and losses resulting from these transactions is eliminated against the carrying value of the
\n
associate.
\n
Investments in associates are assessed for impairment under IAS 28 and IAS 36, with indicators
\n
reviewed at each reporting date and recoverable amount determined when impairment triggers
\n
exist. Any shortfall between recoverable amount and carrying value is recognised as an impairment
\n
loss, which is reversed only when supported by subsequent increases in recoverable amount.
\n
\n\n\n\n\n
\n
\n\n\n\n\n
\n
1.4.2 Property, plant and equipment
\n
Property, plant and equipment are tangible assets which the Group holds for its own use or for
\n
rental to others and which are expected to be used for more than one year.
\n
An item of property, plant and equipment is recognised as an asset when it is probable that future
\n
economic benefits associated with the item will flow to the Group and the cost of the item can be
\n
measured reliably.
\n
Property, plant and equipment is initially measured at cost. Cost includes all of the expenditure
\n
which is directly attributable to the acquisition or construction of the asset, including the
\n
capitalisation of borrowing costs on qualifying assets.
\n
\n
Depreciation of an asset commences when the asset is available for use as intended by
\n
management. Depreciation is charged to write off the asset\u2019s carrying amount over its estimated
\n
useful life to its estimated residual value, using a method that best reflects the pattern in which
\n
the asset\u2019s economic benefits are consumed by the Group. Leased assets are depreciated in a
\n
consistent manner over the shorter of their expected useful lives and the lease term. Depreciation
\n
is not charged to an asset if its estimated residual value exceeds or is equal to its carrying amount.
\n
Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale
\n
or derecognised.
\n
Depreciation is recognised in profit or loss so as to write-off the cost of assets, less their residual
\n
values, over their expected useful lives using the straight-line method.
\n
For Heavy Mining Equipment (HME), equipment hours are most closely linked with the economic
\n
benefits of the asset. On this basis, the unit of production method using equipment hours is the
\n
preferred method of depreciation for HME.
\n
No depreciation is charged on land owned by the Group.
\n
The useful lives of items of property, plant and equipment have been assessed as follows:
\n
\n
\n\n\n| Item | \nDepreciation method | \nAverage useful title | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Land | \nNot depreciated | \nIndefinite | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Buildings | \nStraight line | \n25 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| Drilling rigs | \nStraight line | \n5\u201320 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| Associated drilling equipment | \nStraight line | \n2\u20137 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| Heavy mining equipment | \nProduction hours | \n6,000\u201380,000 hours | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Motor vehicles | \nStraight line | \n4\u20137 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| Camp and associated equipment | \nStraight line | \n3\u20135 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| Leasehold improvements | \nStraight line | \n10 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
The residual value, useful life and depreciation method of each asset are reviewed at the end of
\n
each reporting year. During 2025 management assessed these metrics again and concluded that
\n
the residual values and estimated useful lives had not changed during the year.
\n
There have been no changes to the depreciation methods of assets during the year. If the
\n
expectations differ from previous estimates, the change is accounted for prospectively as a change
\n
in accounting estimate.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
Impairment tests are performed on property, plant and equipment when there is an indicator that
\n
they may be impaired. When the carrying amount of an item of property, plant and equipment is
\n
assessed to be higher than the estimated recoverable amount, an impairment loss is recognised
\n
immediately in profit or loss to bring the carrying amount in line with the recoverable amount.
\n
An item of property, plant and equipment is derecognised upon disposal or when no future
\n
economic benefits are expected from its continued use or disposal. Any gain or loss arising from the
\n
\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 Policy Information continued
\n\n
1.4.2 Property, plant and equipment continued
\n
derecognition of an item of property, plant and equipment, determined as the difference between
\n
the net disposal proceeds, if any and the carrying amount of the item, is included in profit or loss
\n
when the item is derecognised.
\n
Where an item of property, plant and equipment consists of several significant components,
\n
management recognises the components separately from the parent asset and assigns a
\n
depreciation rate that represents the expected useful of the component.
\n
\n
Capital spares
\n
Capital spare parts and servicing equipment relates to items that can only be used in connection
\n
with specific items of property, plant and equipment and are expected to be used for more than one
\n
year. They are measured at the lower of cost and net realised value. The cost of capital spare parts
\n
comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the
\n
capital spare parts to their present location and condition.
\n
Depreciation of capital spares commences when the asset has been installed and is capable of
\n
being used. The depreciation charge is based on the expected useful life of the spare while it is
\n
being used, which may be shorter than the useful life of the asset to which it relates. When the
\n
spare is itself replaced, the asset is derecognised.
\n
Refer to Note 1.4.8 for inventories that are regularly used or replaced, usually as part of a general
\n
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
1.4.3 Intangible assets
\n
Intangible assets are initially recognised at cost.
\n
Intangible assets are carried at cost less any accumulated amortisation and any impairment losses.
\n
For intangible assets, amortisation is provided on a straight-line basis over their useful life once the
\n
development of the software has been completed.
\n
The amortisation period and the amortisation method for intangible assets are reviewed annually.
\n
Reassessing the useful life of an intangible asset with a finite useful life after it was classified
\n
as indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for
\n
impairment and the remaining carrying amount is amortised over its useful life.
\n
Amortisation is provided to write down the intangible assets, on a straight-line basis, to their
\n
residual value as follows:
\n
\n
\n\n\n| Item | \nDepreciation method | \nAverage useful title | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Computer software | \nStraight line | \n10 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
1.4.4 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 and platform
\nservices over the term of the arrangement. The Group does not control the underlying assets in
\nthese arrangements and costs are expensed as incurred.
\nThe Group also incurs implementation costs in respect of these contracts. Implementation costs
\nare capitalised as intangible assets where costs meet the definition and recognition criteria of an
\nintangible asset under IAS 38. Such costs typically relate to software coding which is capable of
\nproviding benefit to the Group on a standalone basis. Other implementation costs primarily relate to
\nthe configuration and customisation of the Cloud software solution and are assessed to determine
\nwhether the implementation activity relating to these costs is distinct from the Cloud Arrangement,
\nin which case costs are expensed as the activity occurs. If the configuration and customisation
\ncosts relate to activity which is integral to the Cloud Arrangement such that the activity is received
\nover the term of the Cloud Arrangement, costs are recognised as a prepayment and expensed over
\nthe expected eight-year term of the Cloud Arrangement as determined by management.
\n\n
1.4.5 Financial instruments
\n
Financial instruments held by the Group are classified in accordance with the provisions of IFRS 9
\n
Financial Instruments. Broadly, the classification possibilities, which are adopted by the Group, as
\n
applicable, are as follows:
\n
\n
Financial assets which are equity instruments:
\n
\u2022 Mandatorily at fair value through profit or loss.
\n
Financial assets which are debt instruments:
\n
\u2022 Amortised cost. This category applies only when the contractual terms of the instrument give
\n
rise, on specified dates, to cash flows that are solely payments of principal and interest on
\n
principal and where the instrument is held under a business model whose objective is met by
\n
holding the instrument to collect contractual cash flows; or
\n
\u2022 Fair value through other comprehensive income. This category applies only when the
\n
contractual terms of the instrument give rise, on specified dates, to cash flows that are solely
\n
payments of principal and interest on principal and where the instrument is held under a
\n
business model whose objective is achieved by both collecting contractual cash flows and
\n
selling the instruments; or
\n
\u2022 Mandatorily at fair value through profit or loss. This classification automatically applies to
\n
all debt instruments which do not qualify as at amortised cost or at fair value through other
\n
comprehensive income; or
\n
\u2022 Designated at fair value through profit or loss. This classification option can only be applied
\n
when it eliminates or significantly reduces an accounting mismatch.
\n
\n\n\n\n\n\n\n\n\n
\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 Policy Information continued
\n\n
1.4.5 Financial instruments continued
\n
\n
\n
Derivatives which are not part of a hedging relationship:
\n
\u2022 Mandatorily at fair 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
Financial liabilities:
\n
\u2022 Amortised cost; or
\n
\u2022 Mandatorily at fair value through profit or loss. This applies to contingent consideration in a
\n
business combination or to liabilities which are held for trading; or
\n
\u2022 Designated at fair value through profit or loss. This classification option can be applied when it
\n
eliminates or significantly reduces an accounting mismatch; the liability forms part of a group of
\n
financial instruments managed on a fair value basis; or it forms part of a contract containing an
\n
embedded derivative and the entire contract is designated as at fair value through profit or loss.
\n
\n\n\n\n\n\n\n\n
\n
Note 33 presents the financial instruments held by the Group based on their specific classifications.
\n
\n
Trade and other receivables
\n
Trade and other receivables are recognised when the Group becomes a party to the contractual
\n
provisions of the receivables. Trade and other receivables are measured, at initial recognition, at fair
\n
value plus transaction costs, if any and are classified as either as financial assets at amortised cost
\n
or financial assets at fair value through profit or loss (\u201cFVTPL\").
\n
Amortised cost
\n
Financial assets are classified in this manner because their contractual terms give rise, on specified
\n
dates to cash flows that are solely payments of principal and interest on the principal outstanding
\n
and the Group\u2019s business model is to collect the contractual cash flows on trade and other
\n
receivables.
\n
The amortised cost is the amount recognised on the receivable initially, minus principal repayments,
\n
plus cumulative amortisation (interest) using the effective interest method of any difference between
\n
the initial amount and the maturity amount, adjusted for any loss allowance. They are subsequently
\n
measured at amortised cost.
\n
\n
The Group recognises a loss allowance for Expected Credit Losses (ECL) on financial assets
\n
measured at amortised cost. When considering ECL, the Group reviews historical and forward-
\n
looking information. The amount of expected credit losses is updated at each reporting date.
\n
The Group measures the allowance for credit losses for financial assets measured at amortised cost
\n
at an amount equal to lifetime expected credit losses, which represents the expected credit losses
\n
that will result from all possible default events over the expected life of the receivable. A default
\n
event means when the Group deems that funds are irrecoverable and written off.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
Fair value through profit or loss
\n
Financial assets measured at FVTPL are initially recognised and subsequently measured at fair
\n
value. The fair value amounts are based on the price that would be received to sell an asset in an
\n
orderly transaction between market participants at the measurement date.
\n
Trade receivables are presented in Note 18, other receivables are presented in Note 19 and fair
\n
value measurements are presented in Note 34.
\n
\n
Recoverable VAT
\n
The Group\u2019s subsidiaries are subject to value-added tax (VAT) in the jurisdictions in which they
\n
operate. The amount of VAT liability is determined by applying the applicable tax rate to the amount
\n
invoiced less VAT paid on purchases. When VAT paid on purchases exceed VAT charged on
\n
sales of goods and services, the excess is regarded as recoverable upon the submission of VAT
\n
returns and the acceptance of these VAT returns by the relevant tax authorities. VAT recoverable
\n
is reviewed for impairment at the end of each reporting date. For VAT recoverable longer than
\n
one year, the Group considers the appropriateness of discounting for the time value of money.
\n
Recoverable VAT is presented in Note 19.
\n
\n\n\n\n\n\n\n\n
\n
\n
Investments in equity instruments
\n
Investments in equity instruments are classified mandatorily at fair value through profit or loss.
\n
Investments in equity instruments are recognised when the Group becomes a party to the
\n
contractual provisions of the instrument. The investments are measured, at initial recognition, at fair
\n
value. Transaction costs are added to the initial carrying amount for those investments which have
\n
been designated as at fair value through other comprehensive income. All other transaction costs
\n
are recognised in profit or loss. Investments in equity instruments are subsequently measured at fair
\n
value with changes in fair value recognised either in profit or loss.
\n
Investments in equity instruments are presented in Note 20 and details of the valuation policies and
\n
processes are presented in Note 34..
\n
\n\n\n\n\n\n\n\n
\n
Investments in CLNs
\n
Convertible loan notes are recognised at fair value on initial recognition in accordance with IFRS 9,
\n
with embedded derivatives separated and measured at FVTPL where the convertible loan notes do
\n
not meet the IAS 32 \u201cSPPI\u201d equity criteria therefore, the entire instrument is measured at FVTPL.
\n
\n
\n
Cash and cash equivalents
\n
Cash and cash equivalents are stated at carrying amount which is deemed to be fair value. For the
\n
purpose of the Statement of Cash Flows, cash and cash equivalents comprise cash on hand and
\n
deposits held on call with banks with a maturity period of less than three months.
\n
Cash 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\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 Policy Information continued
\n\n
1.4.5 Financial instruments continued
\n
\n
Financial Liabilities
\n
All financial liabilities are measured subsequently at amortised cost using the effective interest method.
\n
The effective interest method is a method of calculating the amortised cost of a financial liability and of
\n
allocating interest expense over the relevant period. The effective interest rate is the rate that exactly
\n
discounts estimated future cash payments (including all fees and points paid or received that form an
\n
integral part of the effective interest rate, transaction costs and other premiums or discounts) through
\n
the expected life of the financial liability, or (where appropriate) a shorter period, to the amortised cost
\n
of financial liability.
\n
Loans and borrowings are presented in Note 26 and trade and other payables are presented in
\n
Note 28.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
1.4.6 Tax
\n
Current tax assets and liabilities
\n
Current tax for current and prior periods is, to the extent unpaid, recognised as a liability. If the
\n
amount already paid in respect of current and prior periods exceeds the amount due for those
\n
periods, the excess is recognised as an asset.
\n
Current tax liabilities (assets) for the current and prior periods are measured at the amount expected
\n
to be paid to (recovered from) the tax authorities, using the tax rates and tax laws that have been
\n
enacted or substantively enacted in countries where the company and its subsidiaries operate at
\n
the end of the reporting period.
\n
Current tax assets and liabilities are presented in Note 30.
\n
\n
Deferred tax assets and liabilities
\n
A deferred tax liability is recognised for all taxable temporary differences, except to the extent that
\n
the deferred tax liability arises from the initial recognition of an asset or liability in a transaction
\n
which at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).
\n
A deferred tax asset is recognised for all deductible temporary differences to the extent that it is
\n
probable that taxable profit will be available against which the deductible temporary difference can
\n
be utilised. A deferred tax asset is not recognised when it arises from the initial recognition of an
\n
asset or liability in a transaction at the time of the transaction, affects neither accounting profit nor
\n
taxable profit (tax loss).
\n
A deferred tax asset is recognised for the carry forward of unused tax losses to the extent that it
\n
is probable that future taxable profit will be available against which the unused tax losses can be
\n
utilised. This is not applicable for the Group as there are no deferred tax assets at the end of the
\n
reporting date.
\n
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the
\n
period when the asset is realised or the liability is settled, based on tax rates and tax laws that have
\n
been enacted or substantively enacted by the end of the reporting period. Deferred tax assets and
\n
liabilities are presented in Note 27.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
Tax expenses
\n
Current and deferred tax are recognised in profit or loss, except when they relate to items that
\n
are recognised in other comprehensive income or directly in equity, in which case the current and
\n
deferred tax are also recognised in other comprehensive income or directly in equity respectively.
\n
When current tax or deferred tax arises from the initial accounting for a business combination, the
\n
tax effect is included in the accounting for the business combination.
\n
Tax expenses are presented in Note 10.
\n
Uncertainty over income tax treatments
\n
When considering the appropriate accounting for current and deferred tax liabilities and assets
\n
in circumstances in which there is uncertainty over income tax treatments, the Group considers
\n
whether it is probable that the relevant tax authority will accept the position adopted, assuming
\n
that the tax authority has full knowledge of all related information. If the assessed probability is that
\n
the tax authority will not accept the income tax treatment adopted, in accounting for the current
\n
and deferred tax asset or liability, the Group makes an assessment of the probable outcome of the
\n
uncertain tax position. Uncertainty over Income Tax Treatments is presented in Note 10.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
1.4.7 Leases
\n
The Group assesses whether a contract is, or contains a lease, at the inception of the contract.
\n
A contract is or contains a lease if the contract conveys the right to control the use of an identified
\n
asset for a period of time in exchange for consideration.
\n
In order to assess whether a contract is, or contains a lease, management determine whether the
\n
asset under consideration is \u201cidentified\u201d, which means that the asset is either explicitly or implicitly
\n
specified in the contract and that the supplier does not have a substantial right of substitution
\n
throughout the period of use. Once management has concluded that the contract deals with an
\n
identified asset, the right to control the use thereof is considered. To this end, control over the use
\n
of an identified asset only exists when the Group has the right to substantially all of the economic
\n
benefits from the use of the asset as well as the right to direct the use of the asset.
\n
In circumstances where the determination of whether the contract is or contains a lease requires
\n
significant judgement, the relevant disclosures are provided in the significant judgments and
\n
sources of estimation uncertainty section of these accounting policies.
\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 Policy Information continued
\n\n
1.4.7 Leases continued
\n
Group as lessee
\n
A lease liability and corresponding right-of-use asset are recognised at the lease commencement
\n
date, for all lease agreements for which the Group is a lessee, except for short-term leases of 12
\n
months or less, or leases of low value assets. For these leases, the Group recognises the lease
\n
payments as an operating expense on a straight-line basis over the term of the lease unless another
\n
systematic basis is more representative of the time pattern in which economic benefits from the
\n
leased asset are consumed. Details of leasing arrangements where the Group is a lessee are
\n
presented in Note 14 Leases.
\n
The lease liability is initially measured at the present value of the lease payments that are not paid
\n
at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be
\n
readily determined, the Group uses its incremental borrowing rate.
\n
The definition of the lessee\u2019s incremental borrowing rate states that the rate should represent
\n
what the lessee would have to pay to borrow over a similar term and with similar security, the
\n
funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic
\n
environment. In practice, judgement will be needed to estimate an incremental borrowing rate.
\n
Lease payments included in the measurement of the lease liability comprise the following:
\n
\u2022 Fixed lease payments, including in-substance fixed payments, less any lease incentives;
\n
\u2022 Variable lease payments that depend on an index or rate, initially measured using the index or
\n
rate at the commencement date;
\n
\u2022 Amount expected to be payable by the Group under residual value guarantees;
\n
\u2022 Exercise price of purchase options, if the Group is reasonably certain to exercise the option;
\n
\u2022 Lease payments in an optional renewal period if the Group is reasonably certain to exercise an
\n
extension option; and
\n
\u2022 Penalties for early termination of a lease, if the lease term reflects the exercise of an option to
\n
terminate the lease.
\n
Variable rents that do not depend on an index or rate are not included in the measurement of the
\n
lease liability (or right-of-use asset). The related payments are recognised as an expense in the
\n
period incurred and are included in operating expenses. These amounts are presented in Note 6.
\n
The lease liability is presented as a separate line item on the Statement of Financial Position.
\n
The lease liability is subsequently measured by increasing the carrying amount to reflect interest on
\n
the lease liability (using the effective interest method) and by reducing the carrying amount to reflect
\n
lease payments made. Interest charged on the lease liability is included in finance costs. Finance
\n
costs relating to the lease liability are presented in Note 7.
\n
Lease liability
\n
The Group has applied judgement to determine the lease term for some lease contracts in which it
\n
is a lessee that include renewal options. The assessment of whether the Group is reasonably certain
\n
to exercise such options impact the lease terms, which significantly affects the amount of lease
\n
liabilities and rights of use of assets recognised.
\n
The Group remeasures the lease liability (and makes a corresponding adjustment to the related
\n
right-of-use asset) when there has been:
\n
\u2022 Changes to the lease term, in which case the lease liability is remeasured by discounting the
\n
revised lease payments using a revised discount rate;
\n
\u2022 Changes in the assessment of whether the Group will exercise a purchase, termination or
\n
extension option, in which case the lease liability is remeasured by discounting the revised lease
\n
payments using a revised discount rate;
\n
\u2022 Changes to the lease payments due to a change in an index or a rate, in which case the lease
\n
liability is remeasured by discounting the revised lease payments using the initial discount rate
\n
(unless the lease payments change is due to a change in a floating interest rate, in which case a
\n
revised discount rate is used);
\n
\u2022 Changes in expected payments under a residual value guarantee, in which case the lease
\n
liability is remeasured by discounting the revised lease payments using the initial discount rate;
\n
and
\n
\u2022 Modifications to the lease contract and the lease modification is not accounted for as a separate
\n
lease, in which case the lease liability is remeasured by discounting the revised payments using
\n
a revised discount rate.
\n
When the lease liability is remeasured in this way, a corresponding adjustment is made to the
\n
carrying amount of the right-of-use asset or is recognised in profit or loss if the carrying amount of
\n
the right-of-use asset has been reduced to zero.
\n
Lease payments included in the measurement of the lease liability comprise the following:
\n
\u2022 Initial amount of the corresponding lease liability;
\n
\u2022 Any lease payments made at or before the commencement date;
\n
\u2022 Any initial direct costs incurred;
\n
\u2022 Any estimated costs to dismantle and remove the underlying asset or to restore the underlying
\n
asset or the site on which it is located, when the Group incurs an obligation to do so, unless
\n
these costs are incurred to produce inventories; and
\n
\u2022 Less any lease incentives received.
\n
The Group presents the part of the lease payment that represents interest portion of the lease
\n
liability as an operating cash flow in Statement of Cash Flows in accordance with IAS 7 Statement
\n
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\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Policy Information continued
\n\n
1.4.7 Leases continued
\n
Right-of-use assets
\n
Right-of-use assets are presented as a separate line item on the Statement of Financial Position.
\n
Right-of-use assets are subsequently measured at cost less accumulated depreciation and
\n
impairment losses.
\n
Right-of-use assets are depreciated over the shorter period of lease term and useful life of the
\n
underlying asset. However, if a lease transfers ownership of the underlying asset or the cost of the
\n
right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-
\n
of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the
\n
commencement date of a lease.
\n
For right-of-use assets which are depreciated over their useful lives, the useful lives are determined
\n
consistently with items of the same class of property, plant and equipment. Refer to the accounting
\n
policy for property, plant and equipment for details of useful lives.
\n
The residual value, useful life and depreciation method of each asset are reviewed at the end of
\n
each reporting year. If the expectations differ from previous estimates, the change is accounted for
\n
prospectively as a change in accounting estimate. Each part of a right-of-use asset with a cost that
\n
is significant in relation to the total cost of the asset is depreciated separately.
\n
The depreciation charge for each year is recognised in profit or loss unless it is included in the
\n
carrying amount of another asset.
\n
Impairment tests are performed on right-of-use assets when there is an indicator that they may be
\n
impaired. When the carrying amount of an item of right-of-use asset is assessed to be higher than
\n
the estimated recoverable amount, an impairment loss is recognised immediately in profit or loss to
\n
bring the carrying amount in line with the recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n
\n
1.4.8 Inventories
\n
Inventories relate to general spare parts, servicing equipment and consumables and are regularly
\n
used or replaced as part of a general replacement programme. They are measured at the lower of
\n
cost and net realisable value. Cost is determined on the weighted average cost basis. Redundant
\n
and slow-moving inventory are identified and written down to their net realisable value.
\n
Net realisable value is the estimated selling price in the ordinary course of business less the
\n
estimated costs of completion and the estimated costs necessary to make the sale.
\n
The cost of inventories comprises of all costs of purchase, costs of conversion and other costs
\n
incurred in bringing the inventories to their present location and condition.
\n
When inventories are used or sold, the carrying amount of those inventories are recognised as an
\n
expense in the period in which the related revenue is recognised. The amount of any write-down of
\n
inventories to net realisable value and all losses of inventories are recognised as an expense in the
\n
period the write-down or loss occurs. The amount of any reversal of any write- down of inventories,
\n
arising from an increase in net realisable value, are recognised as a reduction in the amount of
\n
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
\n
\n
1.4.9 Impairment of assets
\n
The Group assesses at the end of each reporting period whether there is any indication that an
\n
asset may be impaired. If any such indication exists, the Group estimates the recoverable amount
\n
of the asset. When it is not possible to estimate the recoverable amount for an individual asset, the
\n
recoverable amount is determined for the cash-generating unit to which the asset belongs.
\n
The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs
\n
to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to
\n
their present value using a pre-tax discount rate that reflects current market assessments of the time
\n
value of money and the risks specific to the asset for which the estimates of future cash flows have
\n
not been adjusted. If the recoverable amount of an asset is less than its carrying amount, the carrying
\n
amount of the asset is reduced to its recoverable amount. That reduction is an impairment loss.
\n
An impairment loss of assets carried at cost less any accumulated depreciation or amortisation
\n
is recognised immediately in profit or loss. Where an impairment loss subsequently reverses,
\n
the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of
\n
its recoverable amount, but so that the increased carrying amount does not exceed the carrying
\n
amount that would have been determined had no impairment loss been recognised for the asset
\n
(cash-generating unit) in prior years. A reversal of an impairment loss is recognised as income in
\n
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
1.4.10 Share capital and equity
\n
Ordinary shares are classified as equity. Ordinary shares are recognised at par value and classified
\n
as \u2018share capital\u2019 in equity. Any amounts received from the issue of shares in excess of par value
\n
is classified as \u2018share premium\u2019 in equity. Dividends are recognised as a liability when they are
\n
declared.
\n
Share issue costs that are directly attributable to the issuance of new equity instruments are
\n
deducted from equity. These costs include fees and commissions paid to advisers, legal and
\n
regulatory fees, listing fees, printing and distribution costs, and other expenditures that would not
\n
have been incurred had the equity instruments not been issued. No amortisation is recognised in
\n
respect of capitalised share issue costs, as they are recorded as a direct deduction from share
\n
premium.
\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 Policy Information continued
\n\n
1.4.11 Share-based payments
\n
Equity-settled share-based payments to employees and others providing similar services are
\n
measured at the fair value of the equity instruments at the grant date.
\n
The fair value determined at the grant date of the equity-settled share-based payments is expensed
\n
on a straight-line basis over the vesting period, based on the Group\u2019s estimate of equity instruments
\n
that will eventually vest. At each reporting date, the Group revises its estimate of the number of
\n
equity instruments expected to vest. The impact of the revision of the original estimates, if any, is
\n
recognised in profit or loss over the remaining vesting period, with a corresponding adjustment to
\n
the equity- settled employee benefits reserve.
\n
Market conditions and non-vesting conditions are taken into account when estimating the fair value
\n
of the equity-settled share- based payment.
\n
As an exception, when the Group is obligated, in terms of tax legislation, to withhold an amount of
\n
employees\u2019 tax associated with an equity-settled share-based payment transaction (thus creating
\n
a net settlement feature), the full transaction is still accounted for as an equity settled share-based
\n
payment transaction.
\n
\n\n\n\n\n\n\n\n\n\n
\n
1.4.12 Employee benefits Short-term employee benefits
\n
A liability is recognised for benefits accruing to employees in respect of salaries, wages and leave
\n
entitlements in the period the related services is rendered. Liabilities recognised in respect of short-
\n
term employee benefits are measured at the undiscounted amount of the benefits expected to be
\n
paid in exchange for the related service.
\n
Retirement Benefits
\n
The Group does not have a legal obligation to provide for retirement benefits, however each
\n
subsidiary makes defined contributions for retirement benefits as per the country\u2019s statutory
\n
obligations and these are charged to profit or loss as payment falls due.
\n
\n\n\n\n\n\n\n\n\n\n
\n
1.4.13 Revenue recognition
\n
The core principle of IFRS 15 is that an entity should recognise revenue to depict the transfer of
\n
promised goods or services to customers in an amount that reflects the consideration to which the
\n
entity expects to be entitled in exchange for those goods or services. Specifically, the Standard
\n
introduced a 5-step approach to revenue recognition:
\n
Step 1: Identify the contract(s) with a customer;
\n
Step 2: Identify the performance obligations in the contract;
\n
Step 3: Determine the transaction price;
\n
Step 4: Allocate the transaction price to the performance obligations in the contract; and
\n
Step 5: Recognise revenue when (or as) the entity satisfies a performance obligation.
\n
Under IFRS 15, an entity recognises revenue when (or as) a performance obligation is satisfied,
\n
i.e. when \u2018control\u2019 of the goods or services underlying the particular performance obligation is
\n
transferred to the customer.
\n
Revenue is measured at the fair value of the consideration received or receivable. Revenue is
\n
reduced for estimated customer returns, rebates and other similar allowances.
\n
Performance obligations and timing of revenue recognition
\n
Revenue from a contract to provide services is recognised by reference to either the stage of
\n
completion (over time) or at a point in time. The Group recognises revenue from the following streams:
\n
\u2022 Drilling, mining, crushing and associated revenue:
\n
\u2013 Revenue from drilling, mining and crushing services contracts is recognised at the
\n
contractual rates as the drilling and mining services are delivered;
\n
\u2013 Revenue for mobilisation of drilling, mining and crushing equipment and associated
\n
resources is recognised over the term of the contract;
\n
\u2013 Revenue for demobilisation of drilling, mining and crushing equipment and associated
\n
resources is recognised at a point of time when the contract is concluded;
\n
\u2013 Revenue for the early termination of drilling, mining and crushing contracts is accounted for
\n
as a contract modification under IFRS 15
\n
\u2013 Revenue where the Group purchases equipment or inventory on behalf of the customer is
\n
recorded at a point in time when the goods have been delivered on-site to the customer.
\n
\u2022 Revenue from surveying is recognised at the contractual rates as the survey services are
\n
delivered; and
\n
\u2022 Laboratory analysis of drilling samples relates to sample analysis by MSALABS provided to
\n
customers. Transfer of benefits occurs when testing is completed for each sample received
\n
and results communicated to customers. Samples are received in batches from customers and
\n
processed continuously. Revenue is recognised when testing of a batch is completed and when
\n
results are communicated.
\n
Costs to fulfil a contract
\n
The 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
\n
recovered through the performance of the contract.
\n
Costs required to set up the contract are capitalised provided that it is probable that they will be
\n
recovered in the future and that they do not include expenses that would normally have been
\n
incurred by the Group if the contract had not been obtained. They are amortised over the period of
\n
the contract. If the above conditions are not met, these costs are taken directly to 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\n1. BASIS OF PREPARATION CONTINUED
\n1.4 Material Accounting Policy Information continued
\n\n
1.4.13 Revenue recognition continued
\n
\n
\n
Dividend and interest income
\n
Dividend income from investments is recognised when the shareholder\u2019s right to receive payment
\n
has been established (provided that it is probable that the economic benefits will flow to the Group
\n
and the amount of income can be measured reliably). Dividend income is only recognised when all
\n
the above criteria was met.
\n
Interest income from a financial asset is recognised when it is probable that the economic benefits
\n
will flow to the Group and the amount of income can be measured reliably. Interest income is
\n
accrued on a time basis, by reference to the principal outstanding and at the effective interest rate
\n
applicable, which is the rate that exactly discounts estimated future cash receipts through the
\n
expected life of the financial asset to that asset\u2019s net carrying amount 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
1.4.14 Translation of foreign currencies Functional and presentation currency
\n
\n
The individual Financial Statements of each Group Company are presented in the currency of the
\n
primary economic environment in which it operates (its functional currency). For the purpose of
\n
the Group Financial Statements, the results and financial statements of each company within the
\n
Group are translated to United States Dollars, which is the functional currency of the Group and the
\n
presentation currency for the Group Financial Statements.
\n
\n\n\n\n\n\n\n\n\n\n
\n
Foreign currency transactions
\n
In preparing the Financial Statements of the individual Group companies, transactions in currencies
\n
other than the entity\u2019s functional currency (foreign currencies) are recognised at the rates of
\n
exchange prevailing on the dates of the transactions. At each reporting date, monetary items that
\n
are denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-
\n
monetary items that are measured in terms of historical cost in a foreign currency shall be translated
\n
using the exchange rate at the date of the transaction.
\n
Exchange differences are recognised in profit or loss in the period in which they arise except for:
\n
\u2022 Exchange differences on foreign currency borrowings relating to assets under construction for
\n
future productive use, which are included in the cost of those assets when they are regarded as
\n
an adjustment to interest costs on those foreign currency borrowings;
\n
\u2022 Exchange differences on transactions entered into to hedge certain foreign currency risks; and
\n
\u2022 Exchange differences on monetary items receivable from or payable to a foreign operation
\n
for which settlement is neither planned nor likely to occur (therefore forming part of the net
\n
investment in the foreign operation), which are recognised initially in other comprehensive
\n
income and reclassified from equity to profit or loss on repayment of the monetary items.
\n
For the purpose of presenting Group Financial Statements, the assets and liabilities of the
\n
Group\u2019s foreign operations are translated into United States Dollars at exchange rates prevailing
\n
on the reporting date. Income and expense items are translated at the average exchange rates
\n
for the period, unless exchange rates fluctuate significantly during that period, in which case
\n
the exchange rates at the date of transactions are used. Exchange differences arising, if any,
\n
are recognised in other comprehensive income and accumulated in equity (attributed to non-
\n
controlling interests as appropriate).
\n
On disposal of a foreign operation, all of the exchange differences accumulated in equity in respect
\n
of that operation attributable to the owners of the Company are reclassified to profit or loss.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
1.4.15 Contingent liabilities
\n
A contingent liability is a possible obligation from past events that will be confirmed by some future
\n
event or a present obligation from a past event, but either:
\n
\u2022 Outflow of economic benefits to satisfy this obligation is not probable; or
\n
\u2022 Amount of obligation cannot be reliably measured.
\n
In events where firm indications of a possible obligation exist, the Group may use judgements
\n
based on estimates from expert advice to provide for the portion of the possible expense.
\n
\n\n\n\n\n\n\n\n\n\n
\n
1.4.16 Provisions
\n
Provisions are recognised when the Group has a present (legal or constructive) obligation as a result
\n
of a past event, if it is probable the Group will be required to settle the obligation and a reliable
\n
estimate can be made of the amount of the obligation. The amount recognised as a provision is
\n
the best estimate of the consideration required to settle the obligation at the reporting date, taking
\n
into account the risks and uncertainties surrounding the obligation. If the time value of money is
\n
material, provisions are discounted using a current pre-tax discount rate specific to the liability.
\n
\n\n\n\n\n\n\n\n\n\n
1.4.17 Consideration of climate change
\nIn preparing the Group\u2019s Annual Financial Statements, the Directors have considered the impact of
\nclimate change, particularly in the context of the risks identified in the TCFD disclosure on pages 40
\nto 53 this year. There has been no material impact identified on the financial reporting judgements
\nand estimates. In particular, the Directors considered the impact of climate change in respect of the
\nfollowing areas:
\n\u2022 Going concern assessment over the period to 30 June 2027;
\n\u2022 Viability of the Group over the next three years;
\n\u2022 Cash flow forecasts used in the impairment assessments of non-current assets; and
\n\u2022 Carrying value and useful economic lives of property, plant and equipment.
\nWhilst there is currently no medium-term impact expected from climate change, the Directors are
\naware of the ever-changing risks attached to climate change and will regularly assess these risks
\nagainst judgements and estimates made in preparation of the Group\u2019s Annual Financial Statements.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag19": {
"value": "\n1.4.1 Consolidation
\nBasis of consolidation
\nThe consolidated Annual Financial Statements incorporate the Annual Financial Statements of the
\nCompany and all subsidiaries and associates. Subsidiaries are entities (including structured entities) which
\nare controlled by the Group. Associates are entities over which the Group has significant influence.
\nThe Company controls an investee if all three of the following elements are present: power over
\nthe investee, exposure to variable returns from the investee and the ability of the investor to use its
\npower to affect those variable returns. Control is reassessed whenever facts and circumstances
\nindicate 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 bring
\ntheir 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 the
\ntransaction provides evidence of an impairment of the asset transferred.
\n1.4 Material Accounting Policy Information
\n1.4.1 Consolidation
\nBasis of consolidation
\nNon-controlling interests (NCI) in the net assets of consolidated subsidiaries are identified and
\nrecognised separately from the Group\u2019s interest therein and are recognised within equity. Losses of
\nsubsidiaries attributable to NCI are allocated to the NCI even if this results in a debit balance being
\nrecognised for the NCI.
\nTransactions with non-controlling interests that do not result in loss of control are accounted for as
\nequity 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 NCI for
\nsuch 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 remaining
\ninvestment is measured to fair value with the adjustment to fair value recognised in profit or loss
\nas part of the gain or loss on disposal of the controlling interest. The fair value is the initial carrying
\namount for the purposes of subsequently accounting for the retained interest as an associate, joint
\nventure or financial asset. In addition, any amounts previously recognised in other comprehensive
\nincome in respect of that entity are accounted for as if the Group had directly disposed of
\nthe related assets or liabilities. This may mean that amounts previously recognised in other
\ncomprehensive income are reclassified to profit or loss.
\n\n
\n
Business combinations
\n
The Group accounts for business combinations using the acquisition method of accounting.
\n
The cost of the business combination is measured as the aggregate of the fair values of assets
\n
given, liabilities incurred or assumed and equity instruments issued. Costs directly attributable
\n
to the business combination are expensed as incurred, except the costs to issue debt which are
\n
amortised as part of the effective interest and costs to issue equity which are included in equity.
\n
Any contingent consideration is included in the cost of the business combination at fair value as
\n
at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as
\n
a result of the contingent consideration are not affected against goodwill, unless they are valid
\n
measurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent
\n
consideration that is deemed to be an asset, or liability is recognised in either profit or loss or in
\n
other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is
\n
classified as equity is not remeasured and its subsequent settlement is accounted for within equity.
\n
The acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the recognition
\n
conditions of IFRS 3 Business Combinations are recognised at their fair values at acquisition date,
\n
except for non-current assets (or disposal groups) that are classified as held for sale in accordance
\n
with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which are recognised at
\n
fair value less costs to sell.
\n
On acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification and are
\n
reclassified where the classification is inappropriate for group purposes.
\n
\n
Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either
\n
at fair value or at the non- controlling interests\u2019 proportionate share in the recognised amounts of
\n
the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling interests which are
\n
present ownership interests and entitle their holders to a proportionate share of the entity\u2019s net
\n
assets in the event of liquidation. All other components of non-controlling interests are measured at
\n
their acquisition date fair values unless another measurement basis is required by IFRS.
\n
In cases where the Group held a non-controlling shareholding in the acquiree prior to obtaining
\n
control, that interest is measured to fair value as at acquisition date. The measurement to fair
\n
value is included in profit or loss for the year. Where the existing shareholding was classified as
\n
an available-for-sale financial asset, the cumulative fair value adjustments recognised previously
\n
to other comprehensive income and accumulated in equity are recognised in profit or loss as a
\n
reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
Goodwill is determined as the consideration paid, plus the fair value of any shareholding held prior
\n
to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets
\n
and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is
\n
negative, then the difference is recognised directly in profit or loss.
\n
Goodwill is not amortised but is tested on an annual basis for impairment. If goodwill is assessed to
\n
be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.4.1 Consolidation continued
\n\n
\n
Asset acquisition
\n
In the event of an asset acquisition, the cost of the acquisition is assigned to the individual assets
\n
and liabilities based on their relative fair values. Contingent consideration is accrued for when these
\n
amounts are considered probable and are discounted to present value based on the expected
\n
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\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag21": {
"value": "\n\n
Business combinations
\n
The Group accounts for business combinations using the acquisition method of accounting.
\n
The cost of the business combination is measured as the aggregate of the fair values of assets
\n
given, liabilities incurred or assumed and equity instruments issued. Costs directly attributable
\n
to the business combination are expensed as incurred, except the costs to issue debt which are
\n
amortised as part of the effective interest and costs to issue equity which are included in equity.
\n
Any contingent consideration is included in the cost of the business combination at fair value as
\n
at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as
\n
a result of the contingent consideration are not affected against goodwill, unless they are valid
\n
measurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent
\n
consideration that is deemed to be an asset, or liability is recognised in either profit or loss or in
\n
other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is
\n
classified as equity is not remeasured and its subsequent settlement is accounted for within equity.
\n
The acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the recognition
\n
conditions of IFRS 3 Business Combinations are recognised at their fair values at acquisition date,
\n
except for non-current assets (or disposal groups) that are classified as held for sale in accordance
\n
with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which are recognised at
\n
fair value less costs to sell.
\n
On acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification and are
\n
reclassified where the classification is inappropriate for group purposes.
\n
\n
Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either
\n
at fair value or at the non- controlling interests\u2019 proportionate share in the recognised amounts of
\n
the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling interests which are
\n
present ownership interests and entitle their holders to a proportionate share of the entity\u2019s net
\n
assets in the event of liquidation. All other components of non-controlling interests are measured at
\n
their acquisition date fair values unless another measurement basis is required by IFRS.
\n
In cases where the Group held a non-controlling shareholding in the acquiree prior to obtaining
\n
control, that interest is measured to fair value as at acquisition date. The measurement to fair
\n
value is included in profit or loss for the year. Where the existing shareholding was classified as
\n
an available-for-sale financial asset, the cumulative fair value adjustments recognised previously
\n
to other comprehensive income and accumulated in equity are recognised in profit or loss as a
\n
reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
Goodwill is determined as the consideration paid, plus the fair value of any shareholding held prior
\n
to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets
\n
and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is
\n
negative, then the difference is recognised directly in profit or loss.
\n
Goodwill is not amortised but is tested on an annual basis for impairment. If goodwill is assessed to
\n
be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
Asset acquisition
\n
In the event of an asset acquisition, the cost of the acquisition is assigned to the individual assets
\n
and liabilities based on their relative fair values. Contingent consideration is accrued for when these
\n
amounts are considered probable and are discounted to present value based on the expected
\n
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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag23": {
"value": "\nBusiness combinations
\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 assets
\ngiven, liabilities incurred or assumed and equity instruments issued. Costs directly attributable
\nto the business combination are expensed as incurred, except the costs to issue debt which are
\namortised as part of the effective interest and costs to issue equity which are included in equity.
\nAny contingent consideration is included in the cost of the business combination at fair value as
\nat the date of acquisition. Subsequent changes to the assets, liability or equity which arise as
\na result of the contingent consideration are not affected against goodwill, unless they are valid
\nmeasurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent
\nconsideration that is deemed to be an asset, or liability is recognised in either profit or loss or in
\nother comprehensive income, in accordance with relevant IFRS. Contingent consideration that is
\nclassified as equity is not remeasured and its subsequent settlement is accounted for within equity.
\nThe acquiree\u2019s identifiable assets, liabilities and contingent liabilities which meet the recognition
\nconditions of IFRS 3 Business Combinations are recognised at their fair values at acquisition date,
\nexcept for non-current assets (or disposal groups) that are classified as held for sale in accordance
\nwith IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which are recognised at
\nfair value less costs to sell.
\nOn acquisition, the acquiree\u2019s assets and liabilities are reassessed in terms of classification and are
\nreclassified where the classification is inappropriate for group purposes.
\n\n
Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either
\n
at fair value or at the non- controlling interests\u2019 proportionate share in the recognised amounts of
\n
the acquiree\u2019s identifiable net assets. This treatment applies to non-controlling interests which are
\n
present ownership interests and entitle their holders to a proportionate share of the entity\u2019s net
\n
assets in the event of liquidation. All other components of non-controlling interests are measured at
\n
their acquisition date fair values unless another measurement basis is required by IFRS.
\n
In cases where the Group held a non-controlling shareholding in the acquiree prior to obtaining
\n
control, that interest is measured to fair value as at acquisition date. The measurement to fair
\n
value is included in profit or loss for the year. Where the existing shareholding was classified as
\n
an available-for-sale financial asset, the cumulative fair value adjustments recognised previously
\n
to other comprehensive income and accumulated in equity are recognised in profit or loss as a
\n
reclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n
\n
Goodwill is determined as the consideration paid, plus the fair value of any shareholding held prior
\n
to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets
\n
and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is
\n
negative, then the difference is recognised directly in profit or loss.
\n
Goodwill is not amortised but is tested on an annual basis for impairment. If goodwill is assessed to
\n
be impaired, that impairment is not subsequently reversed.
\n
\n\n\n\n\n\n\n\n\n\n
\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 assets
\nand liabilities based on their relative fair values. Contingent consideration is accrued for when these
\namounts are considered probable and are discounted to present value based on the expected
\ntiming of payment.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
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},
"Tag25": {
"value": "\nNon-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either
\nat fair value or at the non- controlling interests\u2019 proportionate share in the recognised amounts of
\nthe acquiree\u2019s identifiable net assets. This treatment applies to non-controlling interests which are
\npresent ownership interests and entitle their holders to a proportionate share of the entity\u2019s net
\nassets in the event of liquidation. All other components of non-controlling interests are measured at
\ntheir acquisition date fair values unless another measurement basis is required by IFRS.
\nIn cases where the Group held a non-controlling shareholding in the acquiree prior to obtaining
\ncontrol, that interest is measured to fair value as at acquisition date. The measurement to fair
\nvalue is included in profit or loss for the year. Where the existing shareholding was classified as
\nan available-for-sale financial asset, the cumulative fair value adjustments recognised previously
\nto other comprehensive income and accumulated in equity are recognised in profit or loss as a
\nreclassification adjustment.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag26": {
"value": "\nGoodwill is determined as the consideration paid, plus the fair value of any shareholding held prior
\nto obtaining control, plus non-controlling interest and less the fair value of the identifiable assets
\nand liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is
\nnegative, 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 assessed to
\nbe 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag27": {
"value": "\n\n
Investments in associates
\n
Where the Group has the power to participate in (but not control) the financial and operating policy
\n
decisions of another entity, it is classified as an associate. Associates are initially recognised in the
\n
consolidated statement of financial position at cost. Subsequently associates are accounted for
\n
using the equity method, where the Group\u2019s share of post-acquisition profits and losses and other
\n
comprehensive income is recognised in the consolidated statement of profit and loss and other
\n
comprehensive income (except for losses in excess of the Group\u2019s investment in the associate
\n
unless there is an obligation to make good those losses).
\n
Profits and losses arising on transactions between the Group and its associates are recognized only
\n
to the extent of unrelated investors\u2019 interests in the associate. The investor\u2019s share in the associate\u2019s
\n
profits and losses resulting from these transactions is eliminated against the carrying value of the
\n
associate.
\n
Investments in associates are assessed for impairment under IAS 28 and IAS 36, with indicators
\n
reviewed at each reporting date and recoverable amount determined when impairment triggers
\n
exist. Any shortfall between recoverable amount and carrying value is recognised as an impairment
\n
loss, which is reversed only when supported by subsequent increases in recoverable amount.
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag28": {
"value": "\nInvestments in associates
\nWhere the Group has the power to participate in (but not control) the financial and operating policy
\ndecisions of another entity, it is classified as an associate. Associates are initially recognised in the
\nconsolidated statement of financial position at cost. Subsequently associates are accounted for
\nusing the equity method, where the Group\u2019s share of post-acquisition profits and losses and other
\ncomprehensive income is recognised in the consolidated statement of profit and loss and other
\ncomprehensive income (except for losses in excess of the Group\u2019s investment in the associate
\nunless there is an obligation to make good those losses).
\nProfits and losses arising on transactions between the Group and its associates are recognized only
\nto the extent of unrelated investors\u2019 interests in the associate. The investor\u2019s share in the associate\u2019s
\nprofits and losses resulting from these transactions is eliminated against the carrying value of the
\nassociate.
\nInvestments in associates are assessed for impairment under IAS 28 and IAS 36, with indicators
\nreviewed at each reporting date and recoverable amount determined when impairment triggers
\nexist. Any shortfall between recoverable amount and carrying value is recognised as an impairment
\nloss, which is reversed only when supported by subsequent increases in recoverable amount.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag29": {
"value": "\n1.4.2 Property, plant and equipment
\nProperty, plant and equipment are tangible assets which the Group holds for its own use or for
\nrental 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 future
\neconomic benefits associated with the item will flow to the Group and the cost of the item can be
\nmeasured reliably.
\nProperty, plant and equipment is initially measured at cost. Cost includes all of the expenditure
\nwhich is directly attributable to the acquisition or construction of the asset, including the
\ncapitalisation of borrowing costs on qualifying assets.
\n\n
Depreciation of an asset commences when the asset is available for use as intended by
\n
management. Depreciation is charged to write off the asset\u2019s carrying amount over its estimated
\n
useful life to its estimated residual value, using a method that best reflects the pattern in which
\n
the asset\u2019s economic benefits are consumed by the Group. Leased assets are depreciated in a
\n
consistent manner over the shorter of their expected useful lives and the lease term. Depreciation
\n
is not charged to an asset if its estimated residual value exceeds or is equal to its carrying amount.
\n
Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale
\n
or derecognised.
\n
Depreciation is recognised in profit or loss so as to write-off the cost of assets, less their residual
\n
values, over their expected useful lives using the straight-line method.
\n
For Heavy Mining Equipment (HME), equipment hours are most closely linked with the economic
\n
benefits of the asset. On this basis, the unit of production method using equipment hours is the
\n
preferred method of depreciation for HME.
\n
No depreciation is charged on land owned by the Group.
\n
The useful lives of items of property, plant and equipment have been assessed as follows:
\n
\n
\n\n\n| Item | \nDepreciation method | \nAverage useful title | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Land | \nNot depreciated | \nIndefinite | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Buildings | \nStraight line | \n25 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| Drilling rigs | \nStraight line | \n5\u201320 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| Associated drilling equipment | \nStraight line | \n2\u20137 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| Heavy mining equipment | \nProduction hours | \n6,000\u201380,000 hours | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Motor vehicles | \nStraight line | \n4\u20137 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| Camp and associated equipment | \nStraight line | \n3\u20135 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| Leasehold improvements | \nStraight line | \n10 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
The residual value, useful life and depreciation method of each asset are reviewed at the end of
\n
each reporting year. During 2025 management assessed these metrics again and concluded that
\n
the residual values and estimated useful lives had not changed during the year.
\n
There have been no changes to the depreciation methods of assets during the year. If the
\n
expectations differ from previous estimates, the change is accounted for prospectively as a change
\n
in accounting estimate.
\n
\n
\n\n\n\n\n\n\n\n\n\n
Impairment 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 item 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 from the
\n
\n
\n\n\n\n\n\n\n\n\n\n\n1.4.2 Property, plant and equipment continued
\nderecognition of an item of property, plant and equipment, determined as the difference between
\nthe net disposal proceeds, if any and the carrying amount of the item, is included in profit or loss
\nwhen 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\n
Capital spares
\n
Capital spare parts and servicing equipment relates to items that can only be used in connection
\n
with specific items of property, plant and equipment and are expected to be used for more than one
\n
year. They are measured at the lower of cost and net realised value. The cost of capital spare parts
\n
comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the
\n
capital spare parts to their present location and condition.
\n
Depreciation of capital spares commences when the asset has been installed and is capable of
\n
being used. The depreciation charge is based on the expected useful life of the spare while it is
\n
being used, which may be shorter than the useful life of the asset to which it relates. When the
\n
spare is itself replaced, the asset is derecognised.
\n
Refer to Note 1.4.8 for inventories that are regularly used or replaced, usually as part of a general
\n
replacement programme.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag31": {
"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 estimated
\nuseful life to its estimated residual value, using a method that best reflects the pattern in which
\nthe asset\u2019s economic benefits are consumed by the Group. Leased assets are depreciated in a
\nconsistent manner over the shorter of their expected useful lives and the lease term. Depreciation
\nis not charged to an asset if its estimated residual value exceeds or is equal to its carrying amount.
\nDepreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale
\nor derecognised.
\nDepreciation is recognised in profit or loss so as to write-off the cost of assets, less their residual
\nvalues, over their expected useful lives using the straight-line method.
\nFor Heavy Mining Equipment (HME), equipment hours are most closely linked with the economic
\nbenefits of the asset. On this basis, the unit of production method using equipment hours is the
\npreferred 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:
\n\n
\n\n\n| Item | \nDepreciation method | \nAverage useful title | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Land | \nNot depreciated | \nIndefinite | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Buildings | \nStraight line | \n25 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| Drilling rigs | \nStraight line | \n5\u201320 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| Associated drilling equipment | \nStraight line | \n2\u20137 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| Heavy mining equipment | \nProduction hours | \n6,000\u201380,000 hours | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Motor vehicles | \nStraight line | \n4\u20137 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| Camp and associated equipment | \nStraight line | \n3\u20135 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| Leasehold improvements | \nStraight line | \n10 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The residual value, useful life and depreciation method of each asset are reviewed at the end of
\neach reporting year. During 2025 management assessed these metrics again and concluded that
\nthe residual values and estimated useful lives had not changed during the year.
\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 change
\nin accounting estimate.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag32": {
"value": "\nCapital spares
\nCapital spare parts and servicing equipment relates to items that can only be used in connection
\nwith specific items of property, plant and equipment and are expected to be used for more than one
\nyear. They are measured at the lower of cost and net realised value. The cost of capital spare parts
\ncomprises of all costs of purchase, costs of conversion and other costs incurred in bringing the
\ncapital spare parts to their present location and condition.
\nDepreciation of capital spares commences when the asset has been installed and is capable of
\nbeing used. The depreciation charge is based on the expected useful life of the spare while it is
\nbeing used, which may be shorter than the useful life of the asset to which it relates. When the
\nspare 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 general
\nreplacement programme.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag33": {
"value": "\n\n
1.4.3 Intangible assets
\n
Intangible assets are initially recognised at cost.
\n
Intangible assets are carried at cost less any accumulated amortisation and any impairment losses.
\n
For intangible assets, amortisation is provided on a straight-line basis over their useful life once the
\n
development of the software has been completed.
\n
The amortisation period and the amortisation method for intangible assets are reviewed annually.
\n
Reassessing the useful life of an intangible asset with a finite useful life after it was classified
\n
as indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for
\n
impairment and the remaining carrying amount is amortised over its useful life.
\n
Amortisation is provided to write down the intangible assets, on a straight-line basis, to their
\n
residual value as follows:
\n
\n
\n\n\n| Item | \nDepreciation method | \nAverage useful title | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Computer software | \nStraight line | \n10 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag34": {
"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 losses.
\nFor intangible assets, amortisation is provided on a straight-line basis over their useful life once the
\ndevelopment of the software has been completed.
\nThe amortisation period and the amortisation method for intangible assets are reviewed annually.
\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:
\n\n
\n\n\n| Item | \nDepreciation method | \nAverage useful title | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Computer software | \nStraight line | \n10 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag35": {
"value": "\n1.4.5 Financial instruments
\nFinancial instruments held by the Group are classified in accordance with the provisions of IFRS 9
\nFinancial Instruments. Broadly, the classification possibilities, which are adopted by the Group, as
\napplicable, are as follows:
\n\n
Financial assets which are equity instruments:
\n
\u2022 Mandatorily at fair value through profit or loss.
\n
Financial assets which are debt instruments:
\n
\u2022 Amortised cost. This category applies only when the contractual terms of the instrument give
\n
rise, on specified dates, to cash flows that are solely payments of principal and interest on
\n
principal and where the instrument is held under a business model whose objective is met by
\n
holding the instrument to collect contractual cash flows; or
\n
\u2022 Fair value through other comprehensive income. This category applies only when the
\n
contractual terms of the instrument give rise, on specified dates, to cash flows that are solely
\n
payments of principal and interest on principal and where the instrument is held under a
\n
business model whose objective is achieved by both collecting contractual cash flows and
\n
selling the instruments; or
\n
\u2022 Mandatorily at fair value through profit or loss. This classification automatically applies to
\n
all debt instruments which do not qualify as at amortised cost or at fair value through other
\n
comprehensive income; or
\n
\u2022 Designated at fair value through profit or loss. This classification option can only be applied
\n
when it eliminates or significantly reduces an accounting mismatch.
\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\n
\n
Derivatives which are not part of a hedging relationship:
\n
\u2022 Mandatorily at fair 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
Financial liabilities:
\n
\u2022 Amortised cost; or
\n
\u2022 Mandatorily at fair value through profit or loss. This applies to contingent consideration in a
\n
business combination or to liabilities which are held for trading; or
\n
\u2022 Designated at fair value through profit or loss. This classification option can be applied when it
\n
eliminates or significantly reduces an accounting mismatch; the liability forms part of a group of
\n
financial instruments managed on a fair value basis; or it forms part of a contract containing an
\n
embedded derivative and the entire contract is designated as at fair value through profit or loss.
\n
\n\n\n\n\n\n\n\n
Note 33 presents the financial instruments held by the Group based on their specific classifications.
\n\n
Trade and other receivables
\n
Trade and other receivables are recognised when the Group becomes a party to the contractual
\n
provisions of the receivables. Trade and other receivables are measured, at initial recognition, at fair
\n
value plus transaction costs, if any and are classified as either as financial assets at amortised cost
\n
or financial assets at fair value through profit or loss (\u201cFVTPL\").
\n
Amortised cost
\n
Financial assets are classified in this manner because their contractual terms give rise, on specified
\n
dates to cash flows that are solely payments of principal and interest on the principal outstanding
\n
and the Group\u2019s business model is to collect the contractual cash flows on trade and other
\n
receivables.
\n
The amortised cost is the amount recognised on the receivable initially, minus principal repayments,
\n
plus cumulative amortisation (interest) using the effective interest method of any difference between
\n
the initial amount and the maturity amount, adjusted for any loss allowance. They are subsequently
\n
measured at amortised cost.
\n
\n
The Group recognises a loss allowance for Expected Credit Losses (ECL) on financial assets
\n
measured at amortised cost. When considering ECL, the Group reviews historical and forward-
\n
looking information. The amount of expected credit losses is updated at each reporting date.
\n
The Group measures the allowance for credit losses for financial assets measured at amortised cost
\n
at an amount equal to lifetime expected credit losses, which represents the expected credit losses
\n
that will result from all possible default events over the expected life of the receivable. A default
\n
event means when the Group deems that funds are irrecoverable and written off.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
Fair value through profit or loss
\nFinancial assets measured at FVTPL are initially recognised and subsequently measured at fair
\nvalue. The fair value amounts are based on the price that would be received to sell an asset in an
\norderly transaction between market participants at the measurement date.
\nTrade receivables are presented in Note 18, other receivables are presented in Note 19 and fair
\nvalue measurements are presented in Note 34.
\n\n
Recoverable VAT
\n
The Group\u2019s subsidiaries are subject to value-added tax (VAT) in the jurisdictions in which they
\n
operate. The amount of VAT liability is determined by applying the applicable tax rate to the amount
\n
invoiced less VAT paid on purchases. When VAT paid on purchases exceed VAT charged on
\n
sales of goods and services, the excess is regarded as recoverable upon the submission of VAT
\n
returns and the acceptance of these VAT returns by the relevant tax authorities. VAT recoverable
\n
is reviewed for impairment at the end of each reporting date. For VAT recoverable longer than
\n
one year, the Group considers the appropriateness of discounting for the time value of money.
\n
Recoverable VAT is presented in Note 19.
\n
\n\n\n\n\n\n\n\n
\n
Investments in equity instruments
\n
Investments in equity instruments are classified mandatorily at fair value through profit or loss.
\n
Investments in equity instruments are recognised when the Group becomes a party to the
\n
contractual provisions of the instrument. The investments are measured, at initial recognition, at fair
\n
value. Transaction costs are added to the initial carrying amount for those investments which have
\n
been designated as at fair value through other comprehensive income. All other transaction costs
\n
are recognised in profit or loss. Investments in equity instruments are subsequently measured at fair
\n
value with changes in fair value recognised either in profit or loss.
\n
Investments in equity instruments are presented in Note 20 and details of the valuation policies and
\n
processes are presented in Note 34..
\n
\n\n\n\n\n\n\n\n
Investments in CLNs
\nConvertible loan notes are recognised at fair value on initial recognition in accordance with IFRS 9,
\nwith embedded derivatives separated and measured at FVTPL where the convertible loan notes do
\nnot meet the IAS 32 \u201cSPPI\u201d equity criteria therefore, the entire instrument is measured at FVTPL.
\n\n
\n
Cash and cash equivalents
\n
Cash and cash equivalents are stated at carrying amount which is deemed to be fair value. For the
\n
purpose of the Statement of Cash Flows, cash and cash equivalents comprise cash on hand and
\n
deposits held on call with banks with a maturity period of less than three months.
\n
Cash 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\n\n\n\n\n\n\n1.4.5 Financial instruments continued
\n\n
Financial Liabilities
\n
All financial liabilities are measured subsequently at amortised cost using the effective interest method.
\n
The effective interest method is a method of calculating the amortised cost of a financial liability and of
\n
allocating interest expense over the relevant period. The effective interest rate is the rate that exactly
\n
discounts estimated future cash payments (including all fees and points paid or received that form an
\n
integral part of the effective interest rate, transaction costs and other premiums or discounts) through
\n
the expected life of the financial liability, or (where appropriate) a shorter period, to the amortised cost
\n
of financial liability.
\n
Loans and borrowings are presented in Note 26 and trade and other payables are presented in
\n
Note 28.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag37": {
"value": "\nFinancial assets which are equity instruments:
\n\u2022 Mandatorily at fair value through profit or loss.
\nFinancial assets which are debt instruments:
\n\u2022 Amortised cost. This category applies only when the contractual terms of the instrument give
\nrise, on specified dates, to cash flows that are solely payments of principal and interest on
\nprincipal and where the instrument is held under a business model whose objective is met by
\nholding the instrument to collect contractual cash flows; or
\n\u2022 Fair value 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 solely
\npayments of principal and interest on principal and where the instrument is held under a
\nbusiness model whose objective is achieved by both collecting contractual cash flows and
\nselling the instruments; or
\n\u2022 Mandatorily at fair 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 fair value through profit or loss. This classification option can only be applied
\nwhen it eliminates or significantly reduces an accounting mismatch.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag40": {
"value": "\n\n
Derivatives which are not part of a hedging relationship:
\n
\u2022 Mandatorily at fair value through profit or loss.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag39": {
"value": "\nDerivatives which are not part of a hedging relationship:
\n\u2022 Mandatorily at fair value through profit or loss.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag38": {
"value": "\nFinancial liabilities:
\n\u2022 Amortised cost; or
\n\u2022 Mandatorily at fair value through profit or loss. This applies to contingent consideration in a
\nbusiness combination or to liabilities which are held for trading; or
\n\u2022 Designated at fair value through profit or loss. This classification option can be applied when it
\neliminates or significantly reduces an accounting mismatch; the liability forms part of a group of
\nfinancial instruments managed on a fair value basis; or it forms part of a contract containing an
\nembedded derivative and the entire contract is designated as at fair value through profit or loss.
\n
\n\n\n\n\n\n\n\n\nFinancial Liabilities
\nAll financial liabilities are measured subsequently at amortised cost using the effective interest method.
\nThe effective interest method is a method of calculating the amortised cost of a financial liability and of
\nallocating interest expense over the relevant period. The effective interest rate is the rate that exactly
\ndiscounts estimated future cash payments (including all fees and points paid or received that form an
\nintegral part of the effective interest rate, transaction costs and other premiums or discounts) through
\nthe expected life of the financial liability, or (where appropriate) a shorter period, to the amortised cost
\nof financial liability.
\nLoans and borrowings are presented in Note 26 and trade and other payables are presented in
\nNote 28.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag41": {
"value": "\nTrade and other receivables
\nTrade and other receivables are recognised when the Group becomes a party to the contractual
\nprovisions of the receivables. Trade and other receivables are measured, at initial recognition, at fair
\nvalue plus transaction costs, if any and are classified as either as financial assets at amortised cost
\nor financial assets at fair value through profit or loss (\u201cFVTPL\").
\nAmortised cost
\nFinancial assets are classified in this manner because their contractual terms give rise, on specified
\ndates to cash flows that are solely payments of principal and interest on the principal outstanding
\nand the Group\u2019s business model is to collect the contractual cash flows on trade and other
\nreceivables.
\nThe amortised cost is the amount recognised on the receivable initially, minus principal repayments,
\nplus cumulative amortisation (interest) using the effective interest method of any difference between
\nthe initial amount and the maturity amount, adjusted for any loss allowance. They are subsequently
\nmeasured at amortised cost.
\n\n
The Group recognises a loss allowance for Expected Credit Losses (ECL) on financial assets
\n
measured at amortised cost. When considering ECL, the Group reviews historical and forward-
\n
looking information. The amount of expected credit losses is updated at each reporting date.
\n
The Group measures the allowance for credit losses for financial assets measured at amortised cost
\n
at an amount equal to lifetime expected credit losses, which represents the expected credit losses
\n
that will result from all possible default events over the expected life of the receivable. A default
\n
event means when the Group deems that funds are irrecoverable and written off.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag42": {
"value": "\nThe Group recognises a loss allowance for Expected Credit Losses (ECL) on financial assets
\nmeasured at amortised cost. When considering ECL, the Group reviews historical and forward-
\nlooking information. The amount of expected credit losses is updated at each reporting date.
\nThe Group measures the allowance for credit losses for financial assets measured at amortised cost
\nat an amount equal to lifetime expected credit losses, which represents the expected credit losses
\nthat will result from all possible default events over the expected life of the receivable. A default
\nevent means when the Group deems that funds are irrecoverable and written off.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag43": {
"value": "\nRecoverable VAT
\nThe Group\u2019s subsidiaries are subject to value-added tax (VAT) in the jurisdictions in which they
\noperate. The amount of VAT liability is determined by applying the applicable tax rate to the amount
\ninvoiced less VAT paid on purchases. When VAT paid on purchases exceed VAT charged on
\nsales of goods and services, the excess is regarded as recoverable upon the submission of VAT
\nreturns and the acceptance of these VAT returns by the relevant tax authorities. VAT recoverable
\nis reviewed for impairment at the end of each reporting date. For VAT recoverable longer than
\none year, the Group considers the appropriateness of discounting for the time value of money.
\nRecoverable VAT is presented in Note 19.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag44": {
"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, at fair
\nvalue. Transaction costs are added to the initial carrying amount for those investments which have
\nbeen designated as at fair value through other comprehensive income. All other transaction costs
\nare recognised in profit or loss. Investments in equity instruments are subsequently measured at fair
\nvalue 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 policies and
\nprocesses are presented in Note 34..
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag45": {
"value": "\n\n
Cash and cash equivalents
\n
Cash and cash equivalents are stated at carrying amount which is deemed to be fair value. For the
\n
purpose of the Statement of Cash Flows, cash and cash equivalents comprise cash on hand and
\n
deposits held on call with banks with a maturity period of less than three months.
\n
Cash 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag46": {
"value": "\nCash and cash equivalents
\nCash and cash equivalents are stated at carrying amount which is deemed to be fair value. For the
\npurpose of the Statement of Cash Flows, cash and cash equivalents comprise cash on hand and
\ndeposits held on call with banks with a maturity period of less than three months.
\nCash and cash equivalents are presented in Note 21.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag92": {
"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 expected
\nto be paid to (recovered from) the tax authorities, using the tax rates and tax laws that have been
\nenacted or substantively enacted in countries where the company and its subsidiaries operate at
\nthe end of the reporting period.
\nCurrent tax assets and liabilities are presented in Note 30.
\n\n
Deferred tax assets and liabilities
\n
A deferred tax liability is recognised for all taxable temporary differences, except to the extent that
\n
the deferred tax liability arises from the initial recognition of an asset or liability in a transaction
\n
which at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).
\n
A deferred tax asset is recognised for all deductible temporary differences to the extent that it is
\n
probable that taxable profit will be available against which the deductible temporary difference can
\n
be utilised. A deferred tax asset is not recognised when it arises from the initial recognition of an
\n
asset or liability in a transaction at the time of the transaction, affects neither accounting profit nor
\n
taxable profit (tax loss).
\n
A deferred tax asset is recognised for the carry forward of unused tax losses to the extent that it
\n
is probable that future taxable profit will be available against which the unused tax losses can be
\n
utilised. This is not applicable for the Group as there are no deferred tax assets at the end of the
\n
reporting date.
\n
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the
\n
period when the asset is realised or the liability is settled, based on tax rates and tax laws that have
\n
been enacted or substantively enacted by the end of the reporting period. Deferred tax assets and
\n
liabilities are presented in Note 27.
\n
\n
\n\n\n\n\n\n\n\n\n\n
Tax expenses
\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 and
\ndeferred tax are also recognised in other comprehensive income or directly in equity respectively.
\nWhen current tax or deferred tax arises from the initial accounting for a business combination, the
\ntax 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 assets
\nin circumstances in which there is uncertainty over income tax treatments, the Group considers
\nwhether it is probable that the relevant tax authority will accept the position adopted, assuming
\nthat the tax authority has full knowledge of all related information. If the assessed probability is that
\nthe tax authority will not accept the income tax treatment adopted, in accounting for the current
\nand deferred tax asset or liability, the Group makes an assessment of the probable outcome of the
\nuncertain tax position. Uncertainty over Income Tax Treatments is presented in Note 10.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag93": {
"value": "\nDeferred tax assets and liabilities
\nA deferred tax liability is recognised for all taxable temporary differences, except to the extent that
\nthe deferred tax liability arises from the initial recognition of an asset or liability in a transaction
\nwhich at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).
\nA deferred tax asset is recognised for all deductible temporary differences to the extent that it is
\nprobable that taxable profit will be available against which the deductible temporary difference can
\nbe utilised. A deferred tax asset is not recognised when it arises from the initial recognition of an
\nasset or liability in a transaction at the time of the transaction, affects neither accounting profit nor
\ntaxable profit (tax loss).
\nA deferred tax asset is recognised for the carry forward of unused tax losses to the extent that it
\nis probable that future taxable profit will be available against which the unused tax losses can be
\nutilised. This is not applicable for the Group as there are no deferred tax assets at the end of the
\nreporting date.
\nDeferred tax assets and liabilities are measured at the tax rates that are expected to apply to the
\nperiod when the asset is realised or the liability is settled, based on tax rates and tax laws that have
\nbeen enacted or substantively enacted by the end of the reporting period. Deferred tax assets and
\nliabilities are presented in Note 27.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag94": {
"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 identified
\nasset for a period of time in exchange for consideration.
\nIn order to assess whether a contract is, or contains a lease, management determine whether the
\nasset under consideration is \u201cidentified\u201d, which means that the asset is either explicitly or implicitly
\nspecified in the contract and that the supplier does not have a substantial right of substitution
\nthroughout the period of use. Once management has concluded that the contract deals with an
\nidentified asset, the right to control the use thereof is considered. To this end, control over the use
\nof an identified asset only exists when the Group has the right to substantially all of the economic
\nbenefits from the use of the asset as well as the right to direct the use of the asset.
\nIn circumstances where the determination of whether the contract is or contains a lease requires
\nsignificant judgement, the relevant disclosures are provided in the significant judgments and
\nsources of estimation uncertainty section of these accounting policies.
\n
\n\n\n\n\n\n\n\n\n\n\n1.4.7 Leases continued
\nGroup as lessee
\nA lease liability and corresponding right-of-use asset are recognised at the lease commencement
\ndate, for all lease agreements for which the Group is a lessee, except for short-term leases of 12
\nmonths or less, or leases of low value assets. For these leases, the Group recognises the lease
\npayments as an operating expense on a straight-line basis over the term of the lease unless another
\nsystematic basis is more representative of the time pattern in which economic benefits from the
\nleased asset are consumed. Details of leasing arrangements where the Group is a lessee are
\npresented in Note 14 Leases.
\nThe lease liability is initially measured at the present value of the lease payments that are not paid
\nat the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be
\nreadily 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, the
\nfunds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic
\nenvironment. In practice, judgement will be needed to estimate an incremental borrowing rate.
\nLease payments included in the measurement of the lease liability comprise the following:
\n\u2022 Fixed lease payments, including in-substance fixed payments, less any lease incentives;
\n\u2022 Variable lease payments that depend on an index or rate, initially measured using the index or
\nrate at the commencement date;
\n\u2022 Amount expected to be payable by the Group under residual value guarantees;
\n\u2022 Exercise price of purchase options, if the Group is reasonably certain to exercise the option;
\n\u2022 Lease payments in an optional renewal period if the Group is reasonably certain to exercise an
\nextension option; and
\n\u2022 Penalties for early termination of a lease, if the lease term reflects the exercise of an option to
\nterminate the lease.
\nVariable rents that do not depend on an index or rate are not included in the measurement of the
\nlease liability (or right-of-use asset). The related payments are recognised as an expense in the
\nperiod incurred and are included in operating expenses. These amounts are presented in 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 interest on
\nthe lease liability (using the effective interest method) and by reducing the carrying amount to reflect
\nlease payments made. Interest charged on the lease liability is included in finance costs. Finance
\ncosts relating to the lease liability are presented in Note 7.
\nLease liability
\nThe Group has applied judgement to determine the lease term for some lease contracts in which it
\nis a lessee that include renewal options. The assessment of whether the Group is reasonably certain
\nto exercise such options impact the lease terms, which significantly affects the amount of lease
\nliabilities and rights of use of assets recognised.
\nThe Group remeasures the lease liability (and makes a corresponding adjustment to the related
\nright-of-use asset) when there has been:
\n\u2022 Changes to the lease term, in which case the lease liability is remeasured by discounting the
\nrevised lease payments using a revised discount rate;
\n\u2022 Changes in the 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 lease
\npayments using a revised discount rate;
\n\u2022 Changes to the lease payments due to a change in an index or a rate, in which case the lease
\nliability is remeasured by discounting the revised lease payments using the initial discount rate
\n(unless the lease payments change is due to a change in a floating interest rate, in which case a
\nrevised discount rate is used);
\n\u2022 Changes in expected payments under a residual value guarantee, in which case the lease
\nliability is remeasured by discounting the revised lease payments using the initial discount rate;
\nand
\n\u2022 Modifications to the lease contract and the lease modification is not accounted for as a separate
\nlease, in which case the lease liability is remeasured by discounting the revised payments using
\na revised discount rate.
\nWhen the lease liability is remeasured in this way, a corresponding adjustment is made to the
\ncarrying amount of the right-of-use asset or is recognised in profit or loss if the carrying amount of
\nthe right-of-use asset has been reduced to zero.
\nLease payments included in the measurement of the lease liability comprise the following:
\n\u2022 Initial amount of the corresponding lease liability;
\n\u2022 Any lease payments made at or before the commencement date;
\n\u2022 Any initial direct costs incurred;
\n\u2022 Any estimated costs to dismantle and remove the underlying asset or to restore the underlying
\nasset or the site on which it is located, when the Group incurs an obligation to do so, unless
\nthese costs are incurred to produce inventories; and
\n\u2022 Less any lease incentives received.
\nThe Group presents the part of the lease payment that represents interest portion of the lease
\nliability as an operating cash flow in Statement of Cash Flows in accordance with IAS 7 Statement
\nof Cash Flows.
\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 Position.
\nRight-of-use assets are subsequently measured at cost less accumulated depreciation and
\nimpairment losses.
\nRight-of-use assets are depreciated over the shorter period of lease term and useful life of the
\nunderlying asset. However, if a lease transfers ownership of the underlying asset or the cost of the
\nright-of-use asset reflects that the Group expects to exercise a purchase option, the related right-
\nof-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the
\ncommencement date of a lease.
\nFor right-of-use assets which are depreciated over their useful lives, the useful lives are determined
\nconsistently with items of the same class of property, plant and equipment. Refer to the accounting
\npolicy 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 for
\nprospectively as a change in accounting estimate. Each part of a right-of-use asset with a cost that
\nis significant in relation to the total cost of the asset is depreciated separately.
\nThe depreciation charge for 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 may be
\nimpaired. When the carrying amount of an item of right-of-use asset is assessed to be higher than
\nthe estimated recoverable amount, an impairment loss is recognised immediately in profit or loss to
\nbring the carrying amount in line with the recoverable amount.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag97": {
"value": "\n1.4.8 Inventories
\nInventories relate 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 costs
\nincurred 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 of
\ninventories to net realisable value and all losses of inventories are recognised as an expense in the
\nperiod the write-down or loss occurs. The amount of any reversal of any write- down of inventories,
\narising from an increase in net realisable value, are recognised as a reduction in the amount of
\ninventories recognised as an expense in the period in which the reversal occurs.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag98": {
"value": "\n\n
1.4.9 Impairment of assets
\n
The Group assesses at the end of each reporting period whether there is any indication that an
\n
asset may be impaired. If any such indication exists, the Group estimates the recoverable amount
\n
of the asset. When it is not possible to estimate the recoverable amount for an individual asset, the
\n
recoverable amount is determined for the cash-generating unit to which the asset belongs.
\n
The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs
\n
to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to
\n
their present value using a pre-tax discount rate that reflects current market assessments of the time
\n
value of money and the risks specific to the asset for which the estimates of future cash flows have
\n
not been adjusted. If the recoverable amount of an asset is less than its carrying amount, the carrying
\n
amount of the asset is reduced to its recoverable amount. That reduction is an impairment loss.
\n
An impairment loss of assets carried at cost less any accumulated depreciation or amortisation
\n
is recognised immediately in profit or loss. Where an impairment loss subsequently reverses,
\n
the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of
\n
its recoverable amount, but so that the increased carrying amount does not exceed the carrying
\n
amount that would have been determined had no impairment loss been recognised for the asset
\n
(cash-generating unit) in prior years. A reversal of an impairment loss is recognised as income in
\n
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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag99": {
"value": "\n1.4.9 Impairment of assets
\nThe Group assesses at the end of each reporting period whether there is any indication that an
\nasset may be impaired. If any such indication exists, the Group estimates the recoverable amount
\nof the asset. When it is not possible to estimate the recoverable amount for an individual asset, the
\nrecoverable amount is determined for the cash-generating unit to which the asset belongs.
\nThe recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs
\nto sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to
\ntheir present value using a pre-tax discount rate that reflects current market assessments of the time
\nvalue of money and the risks specific to the asset for which the estimates of future cash flows have
\nnot been adjusted. If the recoverable amount of an asset is less than its carrying amount, the carrying
\namount of the asset is reduced to its recoverable amount. That reduction is an impairment loss.
\nAn impairment loss of assets carried at cost less any accumulated depreciation or amortisation
\nis recognised immediately in profit or loss. Where an impairment loss subsequently reverses,
\nthe carrying amount of the asset (cash-generating unit) is increased to the revised estimate of
\nits recoverable amount, but so that the increased carrying amount does not exceed the carrying
\namount that would have been determined had no impairment loss been recognised for the asset
\n(cash-generating unit) in prior years. A reversal of an impairment loss is recognised as income in
\nprofit or loss immediately.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag100": {
"value": "\n1.4.10 Share capital and equity
\nOrdinary shares are classified as equity. Ordinary shares are recognised at par value and classified
\nas \u2018share capital\u2019 in equity. Any amounts received from the issue of shares in excess of par value
\nis classified as \u2018share premium\u2019 in equity. Dividends are recognised as a liability when they are
\ndeclared.
\nShare issue costs that are directly attributable to the issuance of new equity instruments are
\ndeducted from equity. These costs include fees and commissions paid to advisers, legal and
\nregulatory fees, listing fees, printing and distribution costs, and other expenditures that would not
\nhave been incurred had the equity instruments not been issued. No amortisation is recognised in
\nrespect of capitalised share issue costs, as they are recorded as a direct deduction from share
\npremium.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag101": {
"value": "\n1.4.11 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 expensed
\non a straight-line basis over the vesting period, based on the Group\u2019s estimate of equity instruments
\nthat will eventually vest. At each reporting date, the Group revises its estimate of the number of
\nequity instruments expected to vest. The impact of the revision of the original estimates, if any, is
\nrecognised in profit or loss over the remaining vesting period, with a corresponding adjustment to
\nthe equity- settled employee benefits reserve.
\nMarket conditions and non-vesting conditions are taken into account when estimating the fair value
\nof the equity-settled share- based payment.
\nAs an exception, when the Group is obligated, in terms of tax legislation, to withhold an amount of
\nemployees\u2019 tax associated with an equity-settled share-based payment transaction (thus creating
\na net settlement feature), the full transaction is still accounted for as an equity settled share-based
\npayment transaction.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag102": {
"value": "\n1.4.12 Employee benefits Short-term employee benefits
\nA liability is recognised for benefits accruing to employees in respect of salaries, wages and leave
\nentitlements in the period the related services is rendered. Liabilities recognised in respect of short-
\nterm employee benefits are measured at the undiscounted amount of the benefits expected to be
\npaid 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\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag103": {
"value": "\n1.4.13 Revenue recognition
\nThe core principle of IFRS 15 is that an entity should recognise revenue to depict the transfer of
\npromised goods or services to customers in an amount that reflects the consideration to which the
\nentity expects to be entitled in exchange for those goods or services. Specifically, the Standard
\nintroduced a 5-step approach to revenue recognition:
\nStep 1: Identify 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 satisfied,
\ni.e. when \u2018control\u2019 of the goods or services underlying the particular performance obligation is
\ntransferred 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.
\nPerformance obligations and timing of revenue recognition
\nRevenue from a contract to provide services is recognised by reference to either the stage of
\ncompletion (over time) or at a point in time. The Group recognises revenue from the following streams:
\n\u2022 Drilling, mining, crushing and associated revenue:
\n \u2013 Revenue from drilling, mining and crushing services contracts is recognised at the
\ncontractual rates as the drilling and mining services are delivered;
\n \u2013 Revenue for mobilisation of drilling, mining and crushing equipment and associated
\nresources is recognised over the term of the contract;
\n \u2013 Revenue for 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 for the early termination of drilling, mining and crushing contracts is accounted for
\nas a contract modification under IFRS 15
\n \u2013 Revenue where the Group purchases equipment or inventory on behalf of the customer is
\nrecorded at a point in time when the goods have been delivered on-site to the customer.
\n\u2022 Revenue from surveying is recognised at the contractual rates as the survey services are
\ndelivered; and
\n\u2022 Laboratory analysis 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 and
\nprocessed continuously. Revenue is recognised when testing of a batch is completed and when
\nresults 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 be
\nrecovered in the future and that they do not include expenses that would normally have been
\nincurred by the Group if the contract had not been obtained. They are amortised over the period of
\nthe contract. If the above conditions are not met, these costs are taken directly to profit or loss.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n1.4.13 Revenue recognition continued
\n\n
\n
Dividend and interest income
\n
Dividend income from investments is recognised when the shareholder\u2019s right to receive payment
\n
has been established (provided that it is probable that the economic benefits will flow to the Group
\n
and the amount of income can be measured reliably). Dividend income is only recognised when all
\n
the above criteria was met.
\n
Interest income from a financial asset is recognised when it is probable that the economic benefits
\n
will flow to the Group and the amount of income can be measured reliably. Interest income is
\n
accrued on a time basis, by reference to the principal outstanding and at the effective interest rate
\n
applicable, which is the rate that exactly discounts estimated future cash receipts through the
\n
expected life of the financial asset to that asset\u2019s net carrying amount 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag105": {
"value": "\n\n
Dividend and interest income
\n
Dividend income from investments is recognised when the shareholder\u2019s right to receive payment
\n
has been established (provided that it is probable that the economic benefits will flow to the Group
\n
and the amount of income can be measured reliably). Dividend income is only recognised when all
\n
the above criteria was met.
\n
Interest income from a financial asset is recognised when it is probable that the economic benefits
\n
will flow to the Group and the amount of income can be measured reliably. Interest income is
\n
accrued on a time basis, by reference to the principal outstanding and at the effective interest rate
\n
applicable, which is the rate that exactly discounts estimated future cash receipts through the
\n
expected life of the financial asset to that asset\u2019s net carrying amount on initial recognition.
\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:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag106": {
"value": "\nDividend and interest income
\nDividend income from investments is recognised when the shareholder\u2019s right to receive payment
\nhas been established (provided that it is probable that the economic benefits will flow to the Group
\nand the amount of income can be measured reliably). Dividend income is only recognised when all
\nthe above criteria was met.
\nInterest income from a financial asset is recognised when it is probable that the economic benefits
\nwill flow to the Group and the amount of income can be measured reliably. Interest income is
\naccrued on a time basis, by reference to the principal outstanding and at the effective interest rate
\napplicable, which is the rate that exactly discounts estimated future cash receipts through the
\nexpected life of the financial asset to that asset\u2019s net carrying amount on initial recognition.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag107": {
"value": "\n1.4.14 Translation of foreign currencies Functional and presentation currency
\n\n
The individual Financial Statements of each Group Company are presented in the currency of the
\n
primary economic environment in which it operates (its functional currency). For the purpose of
\n
the Group Financial Statements, the results and financial statements of each company within the
\n
Group are translated to United States Dollars, which is the functional currency of the Group and the
\n
presentation currency for the Group Financial Statements.
\n
\n\n\n\n\n\n\n\n\n\n
Foreign currency transactions
\nIn preparing the Financial Statements of the individual Group companies, transactions in currencies
\nother than the entity\u2019s functional currency (foreign currencies) are recognised at the rates of
\nexchange prevailing on the dates of the transactions. At each reporting date, monetary items that
\nare denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-
\nmonetary items that are measured in terms of historical cost in a foreign currency shall be translated
\nusing the exchange rate at the date of the transaction.
\nExchange differences are recognised in profit or loss in the period in which they arise except for:
\n\u2022 Exchange differences on foreign currency borrowings relating to assets under construction for
\nfuture productive use, which are included in the cost of those assets when they are regarded as
\nan adjustment to interest costs on those foreign currency borrowings;
\n\u2022 Exchange differences on transactions entered into to hedge certain foreign currency risks; and
\n\u2022 Exchange differences on monetary items 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.
\nFor the purpose of presenting Group Financial Statements, the assets and liabilities of the
\nGroup\u2019s foreign operations are translated into United States Dollars at exchange rates prevailing
\non the reporting date. Income and expense items are translated at the average exchange rates
\nfor the period, unless exchange rates fluctuate significantly during that period, in which case
\nthe exchange rates at the date of transactions are used. Exchange differences arising, if any,
\nare recognised in other comprehensive income and accumulated in equity (attributed to non-
\ncontrolling interests as appropriate).
\nOn disposal of a foreign operation, all of the exchange differences accumulated in equity in respect
\nof that operation attributable to the owners of the Company are reclassified to profit or loss.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag108": {
"value": "Functional and presentation currency\nThe individual Financial Statements of each Group Company are presented in the currency of the
\nprimary economic environment in which it operates (its functional currency). For the purpose of
\nthe Group Financial Statements, the results and financial statements of each company within the
\nGroup are translated to United States Dollars, which is the functional currency of the Group and the
\npresentation currency for the Group Financial Statements.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag110": {
"value": "\n1.4.15 Contingent liabilities
\nA contingent liability is a possible obligation from past events that will be confirmed by some future
\nevent or a present obligation from a past event, but either:
\n\u2022 Outflow of economic benefits to satisfy this obligation is not probable; or
\n\u2022 Amount of obligation 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\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag111": {
"value": "\n1.4.16 Provisions
\nProvisions are recognised when the Group has a present (legal or constructive) obligation as a result
\nof a past event, if it is probable the Group will be required to settle the obligation and a reliable
\nestimate can be made of the amount of the obligation. The amount recognised as a provision is
\nthe best estimate of the consideration required to settle the obligation at the reporting date, taking
\ninto account the risks and uncertainties surrounding the obligation. If the time value of money is
\nmaterial, provisions are discounted using a current pre-tax discount rate specific to the liability.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag112": {
"value": "\n2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
\nThe preparation of the Annual Financial Statements in conformity with IFRS requires management,
\nfrom time to time, to make judgements, estimates and assumptions that affect the application of
\npolicies and reported amounts of assets, liabilities, income and expenses. These estimates and
\nassociated assumptions are based on experience and various other factors that are believed to be
\nreasonable under the circumstances. Actual results may differ from these estimates. The estimates
\nand underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
\nare recognised in the period in which the estimates are revised and in any future periods affected.
\n\n2.1 Critical judgements in applying accounting policies
\nThe critical judgements made by management in applying accounting policies, apart from those
\ninvolving estimations, that have the most significant effect on the amounts recognised in the Annual
\nFinancial Statements, are outlined as follows:
\nLevel 3 Investments
\nThe Group holds certain unlisted and illiquid investments measured as Level 3 under IFRS 13.
\nClassification and valuation require significant judgement, as these instruments rely on
\nunobservable inputs. Management must select appropriate valuation techniques (such as
\ndiscounted cash flow, NAV-based approaches, comparable multiples or valuation at cost), assess
\nthe reliability of limited market data, and determine whether changes in investee performance or
\nmarket conditions indicate a fair value movement. Because these valuations depend heavily on
\njudgement and assumptions, actual exit values may differ materially from carrying amounts.
\nValuation of Convertible Loan Notes at Face Value
\nThe Group holds convertible loan notes issued by an associate company. Management has
\nassessed that the instruments should be carried at face value, as alternative methods of valuation
\nsuch as discounted cash flows are not appropriate for a start-up company with unreliable forecasts.
\nIn the absence of market evidence indicating impairment or a change in credit risk, amortised cost
\n(at face value) is considered the most appropriate measure under IFRS 9.
\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 14 for
\ndetails on external indicators and management assessment on the impairment of property, plant
\nand equipment, and right-of-use assets.
\nGoing concern
\nThere is an element of judgement involved in determining the financial forecasts and availability
\nof cash and headroom over banking facilities when considering the appropriateness of the going
\nconcern basis of preparation of the financial statements.
\nRefer to Note 1.3 for the detailed 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 2025.
\nReceivables are recognised initially at cost (being the same as fair value) and subsequently at
\namortised cost less any allowance for impairment, to ensure that amounts recognised represent the
\nrecoverable amount. The Group recognises a loss allowance for expected credit losses (ECL) on
\nall receivable balances from customers using a lifetime credit loss approach and includes specific
\nallowance for impairment where there is evidence that the Group will not be able to collect amounts
\ndue from customers, subsequent to initial recognition. Management applies judgement on specific
\nallowances for impairment based on the information available at each reporting date which includes
\ninformation about past events, current conditions and forecasts of the future economic condition
\nof customers. Further information relating to how the Group deals with the recoverability of trade
\nreceivables and accrued income is provided in Note 18.
\nUncertain taxation 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 tax
\noutcomes. There are a number of tax positions not yet agreed with the tax authorities where
\ndifferent interpretation of legislation and commercial arrangements could lead to a range of
\noutcomes. The tax positions under review covers corporate income tax, VAT, minimum income
\ntax, withholding taxes and payroll. Judgements are made for each position having regard to the
\nparticular circumstances and advice obtained. Further details of the Group\u2019s uncertain tax positions
\nare provided in Note 39.
\nManagement also exercises judgement in assessing the availability of suitable future taxable profits
\nto support deferred tax asset recognition.
\nFurther details of the Group\u2019s tax position are provided in Note 27, Note 30 and Note 39.
\nClassification of spare parts and servicing equipment
\nManagement exercises judgement in assessing spare parts and servicing equipment classification.
\nSpare parts and servicing equipment are carried as inventory and recognised as an expense when
\nconsumed. However major spares stand-by equipment qualifies as property, plant and equipment
\nwhen an entity expects to use them during more than one period and if spare parts and servicing
\nequipment can be used only in connection with an item of property, plant and equipment, they are
\naccounted for as property, plant and equipment.
\nRecoverability of value-added tax (VAT)
\nIncluded in trade and other receivables are material recoverable VAT balances owing mainly by the
\nfiscal authorities in a number of jurisdictions. In assessing the recoverability of the VAT balance, the
\nGroup assessed the ECL on the VAT amounts owing based on current and historic correspondence
\nwith the relevant fiscal authorities and consultation with local tax experts.
\n
\n
\n\n\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\nRecoverability of value-added tax (VAT) continued
\nThe Group is following the relevant process in each country to recoup the VAT balances owing and
\ncontinues to engage with authorities to estimate if all amounts are recoverable and to accelerate the
\nrefund 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\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 mining
\nequipment were reviewed during the year, no changes to the useful lives were deemed necessary
\nfollowing the update to these in 2023.
\nHeavy mining equipment is depreciated using the unit of production method based on the estimated
\nproduction hours. The estimated production hours for each type of equipment are based on the original
\nequipment manufacturers standards, together with an assessment by the Group\u2019s technical team.
\nThe useful lives of property, plant and equipment could be reduced by climate-related matters, for
\nexample, as a result of physical risks, obsolescence or legal restrictions. The change in useful lives
\nwould have a direct impact on the amount of depreciation or amortisation recognised each year from the
\ndate of reassessment. The Directors\u2019 review of useful lives has taken into consideration the impacts of
\nthe Group\u2019s decarbonisation commitments 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 allocate
\nfreight and customs incurred to inventories, management makes use of the inventory consumption
\nduring the year to determine the percentage of freight and customs costs which are attributable to
\ninventory and cost of sales. Further details of the Group\u2019s inventories are provided 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 for
\nobsolescence. Factors which are considered include the ageing profile of inventories, storage
\nconditions as well as the shelf life of specific inventories.
\nClimate-related matters may affect the value of inventory as they could become obsolete as a result
\nof a decline in selling prices or a reduction in demand. After consideration of the typical stock-turns
\nof the inventory in relation to the rate of change in the market the Directors consider that inventory
\nis 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 10%
\n(2024: 11.0%). Further details of the Group\u2019s loans and borrowing are provided in Note 26.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag114": {
"value": "\n2.1 Critical judgements in applying accounting policies\nThe critical judgements made by management in applying accounting policies, apart from those \ninvolving estimations, that have the most significant effect on the amounts recognised in the Annual \nFinancial Statements, are outlined as follows:\nLevel 3 Investments\nThe Group holds certain unlisted and illiquid investments measured as Level 3 under IFRS 13. \nClassification and valuation require significant judgement, as these instruments rely on \nunobservable inputs. Management must select appropriate valuation techniques (such as \ndiscounted cash flow, NAV-based approaches, comparable multiples or valuation at cost), assess \nthe reliability of limited market data, and determine whether changes in investee performance or \nmarket conditions indicate a fair value movement. Because these valuations depend heavily on \njudgement and assumptions, actual exit values may differ materially from carrying amounts.\nValuation of Convertible Loan Notes at Face Value\nThe Group holds convertible loan notes issued by an associate company. Management has \nassessed that the instruments should be carried at face value, as alternative methods of valuation \nsuch as discounted cash flows are not appropriate for a start-up company with unreliable forecasts. \nIn the absence of market evidence indicating impairment or a change in credit risk, amortised cost \n(at face value) is considered the most appropriate measure under IFRS 9.\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 14 for \ndetails on external indicators and management assessment on the impairment of property, plant \nand equipment, and right-of-use assets.\nGoing concern\nThere is an element of judgement involved in determining the financial forecasts and availability \nof cash and headroom over banking facilities when considering the appropriateness of the going \nconcern basis of preparation of the financial statements.\nRefer to Note 1.3 for the detailed 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 2025. \nReceivables are recognised initially at cost (being the same as fair value) and subsequently at \namortised cost less any allowance for impairment, to ensure that amounts recognised represent the \nrecoverable amount. The Group recognises a loss allowance for expected credit losses (ECL) on \nall receivable balances from customers using a lifetime credit loss approach and includes specific \nallowance for impairment where there is evidence that the Group will not be able to collect amounts \ndue from customers, subsequent to initial recognition. Management applies judgement on specific \nallowances for impairment based on the information available at each reporting date which includes \ninformation about past events, current conditions and forecasts of the future economic condition \nof customers. Further information relating to how the Group deals with the recoverability of trade \nreceivables and accrued income is provided in Note 18.\nUncertain taxation 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 tax \noutcomes. There are a number of tax positions not yet agreed with the tax authorities where \ndifferent interpretation of legislation and commercial arrangements could lead to a range of \noutcomes. The tax positions under review covers corporate income tax, VAT, minimum income \ntax, withholding taxes and payroll. Judgements are made for each position having regard to the \nparticular circumstances and advice obtained. Further details of the Group\u2019s uncertain tax positions \nare provided in Note 39.\nManagement also exercises judgement in assessing the availability of suitable future taxable profits \nto support deferred tax asset recognition.\nFurther details of the Group\u2019s tax position are provided in Note 27, Note 30 and Note 39.\nClassification of spare parts and servicing equipment\nManagement exercises judgement in assessing spare parts and servicing equipment classification. \nSpare parts and servicing equipment are carried as inventory and recognised as an expense when \nconsumed. However major spares stand-by equipment qualifies as property, plant and equipment \nwhen an entity expects to use them during more than one period and if spare parts and servicing \nequipment can be used only in connection with an item of property, plant and equipment, they are \naccounted for as property, plant and equipment.\nRecoverability of value-added tax (VAT)\nIncluded in trade and other receivables are material recoverable VAT balances owing mainly by the \nfiscal authorities in a number of jurisdictions. In assessing the recoverability of the VAT balance, the \nGroup assessed the ECL on the VAT amounts owing based on current and historic correspondence \nwith the relevant fiscal authorities and consultation with local tax experts.\n\n\n\n\n\n\n\n\n\n\n\n\nRecoverability of value-added tax (VAT) continued\nThe Group is following the relevant process in each country to recoup the VAT balances owing and \ncontinues to engage with authorities to estimate if all amounts are recoverable and to accelerate the \nrefund 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\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag116": {
"value": "\n\n
3. REVENUE
\n
Revenue from the rendering of services comprises:
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Drilling and incidental revenue | \n238,744 | \n233,678 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Mining and associated revenue | \n26,357 | \n65,242 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Laboratory services revenue | \n73,495 | \n43,647 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from surveying | \n7,179 | \n5,433 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total revenue | \n345,775 | \n348,000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
The Group has four revenue streams:
\n
\u2022 Drilling revenue relates to drilling services revenue where the terms of the contract with
\n
customers requires the Group to drill a specified number of metres at a specified drilling rate.
\n
Revenue is recognised over time as the drilling services are provided, which in turn fulfils
\n
the performance obligations. Under IFRS 15, it has been concluded that the Group has an
\n
enforceable right to payment for performance completed.
\n
The transaction price for drilling is the price per meter drilled multiplied by the number of metres
\n
drilled. The e-plod system is a day-by-day tracker of the metres drilled per rig. This takes
\n
into account the metres, relevant rate per meter and leads to the revenue number. Revenue
\n
recognition occurs when the relevant geologist/mine manager signs and accepts the e-plod
\n
report which is converted monthly/bi-monthly into invoices.
\n
Revenue for mobilisation of drilling equipment and associated resources is classified on the
\n
Statement of Financial Position as unearned revenue (contract liability) and is recognised over
\n
the term of the contract.
\n
Revenue for demobilisation is recognised at a point in time when the contract is concluded and
\n
the Group has physically demobilised off the site. Related costs of demobilisation are charged
\n
to profit or loss as incurred. Mining revenue relates to earth moving and equipment rental
\n
services provided at customers\u2019 mine sites.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
3. REVENUE CONTINUED
\n
Revenue for the mining services is generated based on the bank cubic metres (BCM) moved
\n
multiplied by the rates per bank cubic metre as per the contract and fixed monthly fees.
\n
Revenue is recognised over time as the load and haul service is provided, which in turn
\n
fulfils the performance obligations. Invoices are raised monthly after customer sign off and
\n
acceptance of the progress claim that details tonnage of earth moved at the contracted rates.
\n
\u2022 The mining equipment rental contracts consists of both the variable and fixed fee rates.
\n
Revenue is generated based on the fixed fee per equipment plus the variable rate multiplied
\n
by the number of hours the equipment worked for the month. Invoices are raised monthly with
\n
customer sign off on equipment engine hours. Customers are given 30 days credit periods for
\n
services rendered.
\n
Revenue for mobilisation of mining equipment and associated resources is classified on the
\n
Statement of Financial Position as unearned revenue (contract liability) and is recognised over
\n
the term of the contract.
\n
Revenue for demobilisation is recognised at a point in time when the contract is concluded and
\n
the Group has physically demobilised off the site. Related costs of demobilisation are charged
\n
to profit or loss as incurred.
\n
The Group, acting as a principal, can sometimes purchase equipment on behalf of the
\n
customer. Revenue is recorded at a point in time when control has been transferred to
\n
the customer, generally being when the goods have been delivered to a customer on-site
\n
pursuant to the sales order.
\n
\u2022 Laboratory analysis of drilling samples relates to sample analysis by MSALABS provided to
\n
customers. Samples are analysed and invoiced as and when the results are obtained and
\n
communicated to customers. Under IFRS 15 it has been concluded that the Group has an
\n
enforceable right to payment for performance completed.
\n
\u2022 Revenue from surveying relates to short-term hire of down hole surveying equipment. Under IFRS
\n
15, it has been concluded that the Group has an enforceable right to payment for performance
\n
completed. Meeting of performance obligations and transfer of benefits is continuous.
\n
The Group had recognised $8.3 million (2024: $8.5 million) on the Statement of Financial
\n
Position and amortised $5.7 million (2024: $5.7 million) to the Statement of Comprehensive
\n
Income in relation to costs to fulfil contracts.
\n
There are no significant financing components present in any of the Group\u2019s contracts with
\n
customers.
\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:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag118": {
"value": "\n3. REVENUE
\nRevenue from the rendering of services comprises:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Drilling and incidental revenue | \n238,744 | \n233,678 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Mining and associated revenue | \n26,357 | \n65,242 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Laboratory services revenue | \n73,495 | \n43,647 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from surveying | \n7,179 | \n5,433 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total revenue | \n345,775 | \n348,000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
The Group has four revenue streams:
\n\u2022 Drilling revenue 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 rate.
\nRevenue is recognised over time as the drilling services are provided, which in turn fulfils
\nthe performance obligations. Under IFRS 15, it has been concluded that the Group has an
\nenforceable right to payment for performance completed.
\nThe transaction price for drilling is the price per meter drilled multiplied by the number of metres
\ndrilled. The e-plod system is a day-by-day tracker of the metres drilled per rig. This takes
\ninto account the metres, relevant rate per meter and leads to the revenue number. Revenue
\nrecognition occurs when the relevant geologist/mine manager signs and accepts the e-plod
\nreport which is converted monthly/bi-monthly into invoices.
\nRevenue for mobilisation of drilling equipment and associated resources is classified on the
\nStatement of Financial Position as unearned revenue (contract liability) and is recognised over
\nthe term of the contract.
\nRevenue for demobilisation is recognised at a point in time when the contract is concluded and
\nthe Group has physically demobilised off the site. Related costs of demobilisation are charged
\nto profit or loss as incurred. Mining revenue relates to earth moving and equipment rental
\nservices provided at customers\u2019 mine sites.
\n
\n\n\n\n\n\n\n\n\n\n\n3. REVENUE CONTINUED
\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\u2022 The 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 multiplied
\nby the number of hours the equipment worked for the month. Invoices are raised monthly with
\ncustomer sign off on equipment engine hours. Customers are given 30 days credit periods for
\nservices rendered.
\nRevenue for mobilisation of mining equipment and associated resources is classified on the
\nStatement of Financial Position as unearned revenue (contract liability) and is recognised over
\nthe term of the contract.
\nRevenue for demobilisation is recognised at a point in time when the contract is concluded and
\nthe Group has physically demobilised off the site. Related costs of demobilisation are charged
\nto 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.
\n\u2022 Laboratory analysis 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 from surveying relates to short-term hire of down hole surveying equipment. Under IFRS
\n15, it has been concluded that the Group has an enforceable right to payment for performance
\ncompleted. Meeting of performance obligations and transfer of benefits is continuous.
\nThe Group had recognised $8.3 million (2024: $8.5 million) on the Statement of Financial
\nPosition and amortised $5.7 million (2024: $5.7 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 with
\ncustomers.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag120": {
"value": "\n4. COST OF SALES
\n\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Employee costs | \n 92,689 | \n90,395 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Consumables | \n 27,099 | \n25,145 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Repairs and maintenance | \n 19,554 | \n28,819 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel | \n 3,989 | \n3,647 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Camp operational cost | \n 5,761 | \n6,054 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other cost of sales | \n 5,620 | \n7,877 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Landed cost \u2013 Inventory | \n 11,631 | \n11,622 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Equipment hire | \n 3,667 | \n4,235 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Travel and accommodation | \n 4,600 | \n5,707 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Safety gear and equipment | \n 3,917 | \n3,883 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation of mobilisation costs | \n 5,545 | \n7,783 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Chrysos variable costs | \n 4,485 | \n2,154 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Insurance \u2013 Equipment | \n 2,006 | \n2,048 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n 5,888 | \n5,185 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total cost of sales | \n196,451 | \n204,554 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag121": {
"value": "\n5. ADMINISTRATION EXPENSES
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Employee cost | \n24,913 | \n22,381 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Professional fees | \n 4,733 | \n5,594 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Insurance | \n 2,584 | \n2,216 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rental cost | \n 1,764 | \n1,921 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share based payment expenses (Note 6) | \n 3,089 | \n539 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bad debts written off | \n79 | \n258 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Decrease in net expected credit loss provision (Note 18) | \n99 | \n(160) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Travel and accommodation | \n 2,928 | \n3,788 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank charges | \n 1,351 | \n1,606 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Foreign exchange (gain) / loss | \n (1,515) | \n2,107 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Software costs | \n 2,688 | \n2,039 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| ERP implementation costs | \n 3,913 | \n2,661 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other tax | \n384 | \n1,439 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Provision for VAT recoverable | \n1,430 | \n2,545 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n10,286 | \n8,011 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total administration expenses | \n58,726 | \n56,945 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag132": {
"value": "\n\n
\n\n\n | \n2025 | \nAs restated 2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Other | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss on disposal of property, plant and equipment | \n917 | \n594 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Legal and professional fees | \n4,733 | \n5,594 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Stock write-off | \n726 | \n686 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Provision of inventory obsolescence | \n1,135 | \n385 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Decrease in allowance for credit losses | \n99 | \n(160) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bad debts written off | \n79 | \n258 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other taxes | \n384 | \n1,439 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Provision for VAT recoverable | \n1,430 | \n2,545 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Increase in provision for other taxes | \n522 | \n44 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n6. PROFIT FROM OPERATIONS
\nThe following items have been recognised as expenses in determining profit from operations:
\n\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Computer software | \n105 | \n9 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Drilling rigs | \n11,837 | \n10,573 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Associated drilling equipment | \n6,599 | \n6,082 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vehicles and trucks | \n5,805 | \n4,716 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Camp and associated equipment | \n5,487 | \n3,925 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Land and buildings | \n306 | \n231 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Mining equipment | \n1,232 | \n7,041 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use assets | \n12,185 | \n12,025 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total depreciation | \n43,556 | \n44,602 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n | \nAs restated | \n\n\n\n\n
\n\n | \n2025 | \n2024 | \n\n\n\n\n
\n\n | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n
\n\n| Impairments: | \n | \n | \n\n\n\n\n
\n\n| Right-of-use assets | \n\u2013 | \n1,766 | \n\n\n\n\n
\n\n| Drilling rigs | \n\u2013 | \n226 | \n\n\n\n\n
\n\n| Heavy mining equipment | \n475 | \n907 | \n\n\n\n\n
\n\n| Camp and associated equipment | \n\u2013 | \n1,061 | \n\n\n\n\n
\n\n| Total impairments | \n475 | \n3,960 | \n\n\n\n\n
\n\n| Total depreciation, amortisation and impairments | \n44,031 | \n48,562 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n\n\n| Operating lease expenses | \n | \n | \n\n\n\n\n
\n\n| Short-term equipment rental | \n2,956 | \n6,046 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n\n
\n
\n
\n\n\n| Employee costs | \n | \n | \n\n\n\n\n
\n\n| Salaries, wages, bonuses and other benefits | \n117,60 2 | \n112,776 | \n\n\n\n\n
\n\n| Share based compensation expense | \n3,089 | \n539 | \n\n\n\n\n
\n\n| Total employee costs | \n120,691 | \n113,315 | \n\n\n\n\n
\n\n\n\n\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:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag128": {
"value": "\n\n
7. FINANCE COSTS
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Interest on lease liabilities | \n3,272 | \n3,067 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest on bank loans | \n7,380 | \n8,907 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest on supplier credit facilities | \n3,280 | \n3,021 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortised debt arrangement costs | \n1,165 | \n1,373 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other interest paid | \n335 | \n373 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total finance charges | \n15,432 | \n16,741 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\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:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag129": {
"value": "\n7. FINANCE COSTS
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Interest on lease liabilities | \n3,272 | \n3,067 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest on bank loans | \n7,380 | \n8,907 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest on supplier credit facilities | \n3,280 | \n3,021 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortised debt arrangement costs | \n1,165 | \n1,373 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other interest paid | \n335 | \n373 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total finance charges | \n15,432 | \n16,741 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag123": {
"value": "\n8. FAIR VALUE GAIN / (LOSS) ON FINANCIAL ASSETS
\nFair value gain / (loss) on financial assets recognised during the year consists of:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Valuation of equity investments at fair value through profit or loss | \n64,925 | \n13,361 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Realised gain / (loss) on disposal of equity investments | \n1,068 | \n(1,413) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Valuation of receivables at fair value through profit or loss | \n- | \n149 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value gain on financial assets | \n65,993 | \n12,097 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
19. OTHER RECEIVABLES
\n
\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Prepayments | \n22,254 | \n10,474 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Capitalised contract costs | \n 7,944 | \n7,0 82 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT recoverable | \n9,863 | \n6,410 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amounts due from non-controlling interest | \n 5,685 | \n5,685 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Accounts receivable \u2013 Sundry | \n3,840 | \n4,020 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepayment for fixed assets | \n16,036 | \n3,970 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n 1,577 | \n265 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 67,199 | \n37,906 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n53,955 | \n27,116 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n13,244 | \n10,790 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n67,199 | \n37,906 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Prepayments includes $6.2 million of ERP implementation costs as at 31 December 2025.
\n
Amortisation commenced in October 2025 when certain components of the ERP became operational
\n
with the costs being amortised over an eight-year period. The implementation is expected to complete
\n
during 2026. Prepayments also includes insurances and other operational costs.
\n
Capitalised contract costs are amortised over the period of the respective contracts.
\n
The amount due from the non-controlling interest in CK Washirika Limited is measured at fair value
\n
through profit or loss and will be settled by future dividends. The Directors have assessed the
\n
expected credit loss allowance in respect of the current and non-current receivable to be immaterial.
\n
VAT recoverable at the balance sheet date is recorded net of a $5.1 million expected loss provision
\n
(2024: $3.6 million).
\n
Prepayments for fixed assets includes deposits paid for supplementary mining assets expected to be
\n
realised within 12 months through receipt of the underlying property, plant and equipment.
\n
Other receivables contains $1.3 million (2024: $nil) related to convertible loan notes in Eco Detection
\n
Pty. Ltd. as described in note 9.
\n
Non-current receivable of consists of prepayments for ERP implementation cost, capitalised contract
\n
costs and amounts due from the non-controlling interest in CK Washirika Limited.
\n
\n\n\n\n\n\n\n\n\n
20. INVESTMENTS AT FAIR VALUE
\nEquity investments at fair value through profit or loss
\n\n
\n\n\n| Mandatorily at fair value through profit or loss: | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Level 1 shares | \n 94,591 | \n29,121 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Level 3 shares | \n 5,210 | \n1,183 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 99,801 | \n30,304 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The reconciliation of the investment valuations from 1 January to 31 December is as follows:
\n\n
\n\n\n | \nLevel 1 | \nLevel 3 | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2025 | \n29,121 | \n1,18 3 | \n30,304 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 3,090 | \n 5,108 | \n 8,198 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n (4,319) | \n (375) | \n (4,694) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Realised and unrealised fair value gain / (loss) | \n 68,598 | \n (2,605) | \n 65,993 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers | \n (1,899) | \n1,899 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n 94,591 | \n 5,210 | \n 99,801 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nLevel 1 | \nLevel 3 | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 44,756 | \n2,398 | \n47,154 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n8,420 | \n60 | \n8,480 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(36,942) | \n(336) | \n(37,278) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value gain | \n12,887 | \n(939) | \n11,948 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n29,121 | \n1,183 | \n30,304 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
During the year ended 31 December 2025 a level 1 investment delisted and as a consequence was
\nreclassified to level 3.
\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 2025 closing
\nprices. No secondary valuation methodologies have been considered as the Company\u2019s Level 1
\ninvestments 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 2025 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 and
\nmanagement 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 estimate of
\nfair value.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag122": {
"value": "\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Computer software | \n105 | \n9 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Drilling rigs | \n11,837 | \n10,573 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Associated drilling equipment | \n6,599 | \n6,082 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vehicles and trucks | \n5,805 | \n4,716 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Camp and associated equipment | \n5,487 | \n3,925 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Land and buildings | \n306 | \n231 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Mining equipment | \n1,232 | \n7,041 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use assets | \n12,185 | \n12,025 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total depreciation | \n43,556 | \n44,602 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \n | \n | \n | \n | \nCamp and | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nHeavy mining | \nAssociated | \nVehicles | \nassociated | \nLand and | \nComputer | \nLeasehold | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDrilling Rigs | \nequipment | \ndrilling equipment | \nand trucks | \nequipment | \n buildings | \nsoftware | \nimprovements | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n$\u2019000 | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At January 1, 2024 | \n148,242 | \n 81,860 | \n 41,377 | \n 47,018 | \n 27,04 3 | \n\u2013 | \n 52 | \n 1,654 | \n347, 246 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Addition | \n35,785 | \n4,350 | \n1,672 | \n9,895 | \n9,906 | \n6,348 | \n20 | \n\u2013 | \n67,976 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(4,034) | \n\u2013 | \n(4,328) | \n(2,029) | \n(1,865) | \n\u2013 | \n\u2013 | \n\u2013 | \n(12,256) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n179,993 | \n86,210 | \n38,721 | \n54,884 | \n35,084 | \n6,348 | \n72 | \n1,654 | \n402,966 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n12,279 | \n3,446 | \n5,458 | \n7,405 | \n5,142 | \n847 | \n\u2013 | \n\u2013 | \n34,577 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(18,623) | \n(4,310) | \n(5,626) | \n(1,048) | \n(1,603) | \n\u2013 | \n\u2013 | \n\u2013 | \n (31,210) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers to intangible assets | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n(72) | \n\u2013 | \n(72) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at 31 December 2025 | \n173,649 | \n85,346 | \n38,553 | \n61,241 | \n38,623 | \n7,195 | \n\u2013 | \n1,654 | \n406,261 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \n | \n | \nCamp and | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nHeavy mining | \nAssociated | \nVehicles | \nassociated | \nLand and | \n | \nLeasehold | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDrilling Rigs | \nequipment | \ndrilling equipment | \nand trucks | \nequipment | \nbuildings | \nComputer | \nimprovements | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated Depreciation | \n $\u2019000 | \n$\u2019000 | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \nsoftware $\u2019000 | \n $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At January 1, 2024 | \n 72,897 | \n 26,078 | \n 9,860 | \n 19,421 | \n 10,215 | \n\u2013 | \n 20 | \n 97 | \n138,588 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n10,573 | \n7,041 | \n6,082 | \n4,716 | \n3,925 | \n231 | \n9 | \n\u2013 | \n32,577 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n226 | \n907 | \n \u2013 | \n\u2013 | \n1,061 | \n\u2013 | \n \u2013 | \n \u2013 | \n2,194 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(3,754) | \n\u2013 | \n(4,100) | \n(1,653) | \n(1,855) | \n\u2013 | \n\u2013 | \n\u2013 | \n(11,362) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n79,942 | \n34,026 | \n11,842 | \n22,484 | \n13,346 | \n231 | \n29 | \n97 | \n161,997 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n11,837 | \n1,232 | \n6,599 | \n5,805 | \n5,487 | \n306 | \n\u2013 | \n\u2013 | \n31,266 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(17,974) | \n(3,299) | \n(5,426) | \n(1,696) | \n(1,031) | \n\u2013 | \n\u2013 | \n\u2013 | \n(29,426) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n\u2013 | \n475 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n475 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers to intangible assets | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n(29) | \n\u2013 | \n(29) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n73,805 | \n32,434 | \n13,015 | \n26,593 | \n17,802 | \n537 | \n\u2013 | \n97 | \n164,283 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 December 2024 | \n100,051 | \n52,184 | \n26,879 | \n32,400 | \n21,738 | \n6,117 | \n43 | \n1,557 | \n240,969 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 December 2025 | \n99,844 | \n 52,912 | \n25,538 | \n34,648 | \n20,821 | \n6,658 | \n\u2013 | \n1,557 | \n241,978 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag130": {
"value": "\n\n
\n\n\n| Operating lease expenses | \n | \n | \n\n\n\n\n
\n\n| Short-term equipment rental | \n2,956 | \n6,046 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n14. LEASES
\nDetails pertaining to leasing arrangements, where the Group is lessee are presented below:
\n\n
\n\n\n | \nMachinery | \nLand & Buildings | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Right-of-use assets | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 24,579 | \n 5,105 | \n 29,684 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n15,391 | \n778 | \n16,169 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(10,407) | \n(1,618) | \n(12,025) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n(1,766) | \n\u2013 | \n(1,766) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n27,797 | \n4,265 | \n32,062 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n15,244 | \n1,150 | \n16,394 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(10,509) | \n (1,676) | \n(12,185) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n\u2013 | \n\u2013 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n32,532 | \n3,739 | \n36,271 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease liabilities | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 24,266 | \n 5,184 | \n 29,450 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n13,567 | \n777 | \n14,344 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest expense | \n2,645 | \n422 | \n3,067 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease payments | \n(11,253) | \n(1,822) | \n(13,075) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n29,225 | \n4,561 | \n33,786 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n12,767 | \n1,322 | \n14,089 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest expense | \n3,000 | \n272 | \n3,272 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease payments | \n(13,011) | \n (2,047) | \n (15,058) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n31,981 | \n4,108 | \n36,089 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
In accordance with IAS 36, indicators of impairment were considered (as described in Note 13) for
\nright-of-use assets. Certain assets were identified that were not in use or were not going to be used
\ngoing forward, and these assets were written down to a nil value.
\nThe weighted average incremental borrowing rate applied to new lease liabilities during the year
\nwas 11% (2024: 10%).
\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:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Within one year | \n 11,411 | \n11,560 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Two to five years | \n 24,678 | \n22,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 36,089 | \n33,786 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n 11,411 | \n11,560 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n 24,678 | \n22,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 36,089 | \n33,786 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The Group\u2019s machinery leases mainly relate to the Chrysos PhotonAssay\u2122 units for the laboratory
\nbusiness. The Group recognises lease liabilities and right-of-use assets once the units have been
\ncommissioned for use on site. During 2025, two Chrysos units were commissioned (2024: three units).
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag131": {
"value": "\n\n
\n\n\n| Employee costs | \n | \n | \n\n\n\n\n
\n\n| Salaries, wages, bonuses and other benefits | \n117,60 2 | \n112,776 | \n\n\n\n\n
\n\n| Share based compensation expense | \n3,089 | \n539 | \n\n\n\n\n
\n\n| Total employee costs | \n120,691 | \n113,315 | \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:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag126": {
"value": "\n\n
10. TAXATION
\n
Major components of the tax expense
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax \u2013 current period | \n20,459 | \n12,213 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax \u2013 recognised in current period for prior periods | \n2,566 | \n(702) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Withholding tax \u2013 current period | \n3,440 | \n1,277 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total current taxation | \n26,465 | \n12,788 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current year | \n(3,909) | \n3,157 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prior year | \n\u2013 | \n4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total deferred taxation | \n(3,909) | \n3,161 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total taxation | \n22,556 | \n15,949 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
Reconciliation of the tax expense
\n
The taxation charge for the year can be reconciled to the theoretical amount that would arise using
\n
the basic tax rate on the profit or loss per the Statement of Comprehensive Income as follows:
\n
\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accounting profit before tax | \n93,543 | \n32,946 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax at domestic rates applicable to profits and losses in the jurisdictions in which the Group operates | \n2,608 | \n45 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax effect of adjustments on taxable income | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue based and other withholding taxes | \n11,206 | \n4,907 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Permanent differences | \n3,927 | \n4,957 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prior year under provision | \n2,566 | \n(745) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Losses not recognised | \n2,249 | \n6,785 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total taxation | \n22,556 | \n15,949 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
The Group\u2019s consolidated income tax expense is affected by the varying tax laws and income tax
\n
rates in effect in the various countries in which it operates, which are mainly in Africa, the Middle
\n
East and the Americas.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
10. TAXATION CONTINUED
\n
In certain of our operating subsidiaries, annual charges are made by government authorities that are
\n
based on a percentage of revenue rather than profits. We have considered the substance of these charges
\n
in accordance with the principles of IAS12, and consider them to represent tax charges for disclosure
\n
purposes. Accordingly these amounts are included within the tax charge in these financial statements.
\n
Uncertain income tax positions
\n
Considering all available information and the history of resolving income tax uncertainties, the
\n
Group believes that the ultimate resolution of such matters will not likely have a material effect on
\n
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\n\n\n\n
27. DEFERRED TAX
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Deferred tax liability | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value movements and excess of capital allowance over depreciation | \n(34) | \n(34) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use lease assets | \n(1,917) | \n(2,709) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Timing of taxation on accrued income | \n\u2013 | \n(3,172) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total deferred tax liability | \n(1,951) | \n(5,915) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred tax assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax losses | \n650 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use lease liabilities | \n2,015 | \n2,720 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total deferred tax asset | \n2,665 | \n2,720 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reconciliation of deferred tax asset / (liability) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of year | \n(3,195) | \n(34) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Initial recognition of right-of-use lease arrangements | \n98 | \n11 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Timing of taxation on accrued income | \n3,161 | \n(3,172) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax losses | \n650 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of year | \n714 | \n(3,195) | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
At the reporting date, the Group has estimated tax losses carried forward of $38.1 million (2024:
\n
$26.5 million) with a tax value of $7.7 million (2024: $6.8 million) available for offset against future
\n
profits. A deferred tax asset of $0.7m has been recognised related to these losses, supported by
\n
the expectation of sufficient future taxable profits, based on approved business plans and current
\n
performance trends.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag127": {
"value": "\n10. TAXATION
\nMajor components of the tax expense
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax \u2013 current period | \n20,459 | \n12,213 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax \u2013 recognised in current period for prior periods | \n2,566 | \n(702) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Withholding tax \u2013 current period | \n3,440 | \n1,277 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total current taxation | \n26,465 | \n12,788 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current year | \n(3,909) | \n3,157 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prior year | \n\u2013 | \n4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total deferred taxation | \n(3,909) | \n3,161 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total taxation | \n22,556 | \n15,949 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
Reconciliation of the tax expense
\nThe taxation charge for the year can be reconciled to the theoretical amount that would arise using
\nthe basic tax rate on the profit or loss per the Statement of Comprehensive Income as follows:
\n\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Accounting profit before tax | \n93,543 | \n32,946 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax at domestic rates applicable to profits and losses in the jurisdictions in which the Group operates | \n2,608 | \n45 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax effect of adjustments on taxable income | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue based and other withholding taxes | \n11,206 | \n4,907 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Permanent differences | \n3,927 | \n4,957 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prior year under provision | \n2,566 | \n(745) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Losses not recognised | \n2,249 | \n6,785 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total taxation | \n22,556 | \n15,949 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
The Group\u2019s consolidated income tax expense is affected by the varying tax laws and income tax
\nrates in effect in the various countries in which it operates, which are mainly in Africa, the Middle
\nEast and the Americas.
\n
\n\n\n\n\n\n\n\n\n\n\n10. TAXATION CONTINUED
\nIn certain of our operating subsidiaries, annual charges are made by government authorities that are
\nbased on a percentage of revenue rather than profits. We have considered the substance of these charges
\nin accordance with the principles of IAS12, and consider them to represent tax charges for disclosure
\npurposes. Accordingly these amounts are included within the tax charge in these financial statements.
\nUncertain income tax positions
\nConsidering all available information and the history of resolving income tax uncertainties, the
\nGroup believes that the ultimate resolution of such matters will not likely have a material effect on
\nthe Group\u2019s financial position, statements of income or cash flows.
\n
\n\n\n\n\n\n\n\n\n\n\n27. DEFERRED TAX
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Deferred tax liability | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value movements and excess of capital allowance over depreciation | \n(34) | \n(34) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use lease assets | \n(1,917) | \n(2,709) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Timing of taxation on accrued income | \n\u2013 | \n(3,172) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total deferred tax liability | \n(1,951) | \n(5,915) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred tax assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax losses | \n650 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use lease liabilities | \n2,015 | \n2,720 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total deferred tax asset | \n2,665 | \n2,720 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reconciliation of deferred tax asset / (liability) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of year | \n(3,195) | \n(34) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Initial recognition of right-of-use lease arrangements | \n98 | \n11 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Timing of taxation on accrued income | \n3,161 | \n(3,172) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax losses | \n650 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of year | \n714 | \n(3,195) | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
At the reporting date, the Group has estimated tax losses carried forward of $38.1 million (2024:
\n$26.5 million) with a tax value of $7.7 million (2024: $6.8 million) available for offset against future
\nprofits. A deferred tax asset of $0.7m has been recognised related to these losses, supported by
\nthe expectation of sufficient future taxable profits, based on approved business plans and current
\nperformance trends.
\n
\n\n\n\n\n\n\n\n\n\n",
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag124": {
"value": "\n\n
9. INVESTMENT IN ASSOCIATE
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Balance at 1 January | \n6,300 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n52 | \n6,687 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of net loss | \n(275) | \n(387) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n(5,574) | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance as at 31 December 2025 | \n503 | \n6,300 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
In H1 2024 the Group completed a $6.7 million strategic investment in Eco Detection Pty Ltd, acquiring
\n
a 22% ownership stake in the company. A further investment of $0.1 million was made in 2025, taking
\n
the ownership stake to 23%. Eco Detection Pty Ltd is incorporated in Australia and its principal activity
\n
is the development of water analysis technology for use in remote operations, critical infrastructure and
\n
general water chemical analysis produces analysis systems for monitoring water quality.
\n
This investment has been accounted for in accordance with IAS 28, as an investment in associate
\n
rather than as an investment at fair value.
\n
In 2025, an impairment of $5.6 million was recognised against the investment after a decline in
\n
its market value and poorer economic performance than expected was noted. During the year, a
\n
convertible loan note agreement was entered into with Eco Detection Pty. Ltd. (see note 19). The
\n
conversion price of these loan notes forms the basis of the impairment of Eco Detection Pty. Ltd.
\n
For the year ended 31 December 2025, the Group recognized its share of the loss from the
\n
associate, from the date of investment, which amounted to $0.3 million. This amount has been
\n
included within the Group\u2019s profit before tax in the consolidated income statement.
\n
The overall impact on the consolidated income statement is $5.8 million for 2025 ($0.4 million for 2024).
\n
Dividends
\n
During the period, the Group received $nil in dividends from the associate.
\n
The following table summarises the financial information of Eco as included in its own unaudited
\n
financial statements as at 31 December:
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Non-current assets | \n18,924 | \n22,853 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n1,769 | \n4,702 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n(1,112) | \n(728) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n(1,876) | \n(513) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n17,705 | \n26,314 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n500 | \n794 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Expenses | \n(4,134) | \n(3,792) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other income | \n3, 211 | \n611 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net loss | \n(1,175) | \n(2,387) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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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"Tag125": {
"value": "\n9. INVESTMENT IN ASSOCIATE
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Balance at 1 January | \n6,300 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n52 | \n6,687 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of net loss | \n(275) | \n(387) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n(5,574) | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance as at 31 December 2025 | \n503 | \n6,300 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
In H1 2024 the Group completed a $6.7 million strategic investment in Eco Detection Pty Ltd, acquiring
\na 22% ownership stake in the company. A further investment of $0.1 million was made in 2025, taking
\nthe ownership stake to 23%. Eco Detection Pty Ltd is incorporated in Australia and its principal activity
\nis the development of water analysis technology for use in remote operations, critical infrastructure and
\ngeneral water chemical analysis produces analysis systems for monitoring water quality.
\nThis investment has been accounted for in accordance with IAS 28, as an investment in associate
\nrather than as an investment at fair value.
\nIn 2025, an impairment of $5.6 million was recognised against the investment after a decline in
\nits market value and poorer economic performance than expected was noted. During the year, a
\nconvertible loan note agreement was entered into with Eco Detection Pty. Ltd. (see note 19). The
\nconversion price of these loan notes forms the basis of the impairment of Eco Detection Pty. Ltd.
\nFor the year ended 31 December 2025, the Group recognized its share of the loss from the
\nassociate, from the date of investment, which amounted to $0.3 million. This amount has been
\nincluded within the Group\u2019s profit before tax in the consolidated income statement.
\nThe overall impact on the consolidated income statement is $5.8 million for 2025 ($0.4 million for 2024).
\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 unaudited
\nfinancial statements as at 31 December:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Non-current assets | \n18,924 | \n22,853 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n1,769 | \n4,702 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n(1,112) | \n(728) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n(1,876) | \n(513) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n17,705 | \n26,314 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n500 | \n794 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Expenses | \n(4,134) | \n(3,792) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other income | \n3, 211 | \n611 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net loss | \n(1,175) | \n(2,387) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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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"Tag136": {
"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:
\n\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Earnings for the year, used in the calculation of basic earnings per share ($\u2019000) | \n69,354 | \n15,994 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted average number of ordinary shares for the purposes of basic earnings per share (No.) | \n198,925,655 | \n195,112,329 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Basic earnings per share ($c) | \n34.86 | \n8.20 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Diluted earnings per share
\nThe earnings used in the calculation of diluted earnings per share measures are the same as those
\nused in the equivalent basic earnings per share measures, as outlined above.
\nReconciliation of weighted average number of ordinary shares used for earnings per share to
\nweighted average number of ordinary shares used for diluted earnings per share
\n\n
\n\n\n | \n | \nAs restated | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted average number of ordinary shares | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| used for basic earnings per share | \n198,925,655 | \n195,112,329 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjusted for: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of STIP and LTIP shares | \n5,192,484 | \n465,154 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted average number of ordinary shares | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| used in the calculation of diluted earnings per share | \n204,118,139 | \n195,577,483 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Diluted earnings per share ($c) | \n33.98 | \n8.18 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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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"Tag137": {
"value": "\n12. DIVIDENDS PAID
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividends paid to owners of the parent | \n5,120 | \n7,654 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
During the 12 months ended 31 December 2025, a dividend of 1.3 cents (2024: 2.6 cents) per
\nordinary share, totalling to $2.6 million (2024: $5.1 million) was declared as the final dividend for
\n2024. This dividend was paid to the shareholders on 15 May 2025 (2024: 15 May 2024), followed by
\na further dividend of 1.3 cents (2024: 1.3 cents) per share which was declared as interim dividend
\nfor 2025 totalling $2.5 million (2024: $2.6 million) and paid on 6 October 2025 (2024: 3 October
\n2024). The total dividend paid is $5.1 million (2024: $7.7 million).
\nIn respect of the year ended 31 December 2025, the Directors propose that a final dividend of 1.3
\ncents (2024: 1.3 cents) per share be paid to shareholders on 12 May 2026 (2024: 15 May 2025). This
\nfinal dividend has not been included as a liability in these Consolidated Financial Statements. The
\nproposed final dividend is payable to all shareholders on the Register of Members on 17 April 2026
\n(2024: 22 April 2025). The total estimated final dividend to be paid is $2.9 million (2024: $2.6 million).
\nThe payment of this final dividend will not have any tax consequences for the Group.
\n
\n\n\n\n\n\n\n\n\n\n",
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"Tag141": {
"value": "1.3",
"decimals": 1,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
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"Tag163": {
"value": "1.3",
"decimals": 1,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
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"unit": "iso4217:USD/xbrli:shares"
}
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"Tag143": {
"value": "2900000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:213800XG175G91JW8W37",
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"Tag142": {
"value": "2600000.0",
"decimals": -5,
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"Tag138": {
"value": "\n13. PROPERTY, PLANT AND EQUIPMENT
\n\n
\n
\n\n\n | \n | \n | \n | \n | \nCamp and | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nHeavy mining | \nAssociated | \nVehicles | \nassociated | \nLand and | \nComputer | \nLeasehold | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDrilling Rigs | \nequipment | \ndrilling equipment | \nand trucks | \nequipment | \n buildings | \nsoftware | \nimprovements | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n$\u2019000 | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At January 1, 2024 | \n148,242 | \n 81,860 | \n 41,377 | \n 47,018 | \n 27,04 3 | \n\u2013 | \n 52 | \n 1,654 | \n347, 246 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Addition | \n35,785 | \n4,350 | \n1,672 | \n9,895 | \n9,906 | \n6,348 | \n20 | \n\u2013 | \n67,976 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(4,034) | \n\u2013 | \n(4,328) | \n(2,029) | \n(1,865) | \n\u2013 | \n\u2013 | \n\u2013 | \n(12,256) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n179,993 | \n86,210 | \n38,721 | \n54,884 | \n35,084 | \n6,348 | \n72 | \n1,654 | \n402,966 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n12,279 | \n3,446 | \n5,458 | \n7,405 | \n5,142 | \n847 | \n\u2013 | \n\u2013 | \n34,577 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(18,623) | \n(4,310) | \n(5,626) | \n(1,048) | \n(1,603) | \n\u2013 | \n\u2013 | \n\u2013 | \n (31,210) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers to intangible assets | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n(72) | \n\u2013 | \n(72) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at 31 December 2025 | \n173,649 | \n85,346 | \n38,553 | \n61,241 | \n38,623 | \n7,195 | \n\u2013 | \n1,654 | \n406,261 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n | \n | \n | \n | \n | \nCamp and | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nHeavy mining | \nAssociated | \nVehicles | \nassociated | \nLand and | \n | \nLeasehold | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDrilling Rigs | \nequipment | \ndrilling equipment | \nand trucks | \nequipment | \nbuildings | \nComputer | \nimprovements | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated Depreciation | \n $\u2019000 | \n$\u2019000 | \n $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \nsoftware $\u2019000 | \n $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At January 1, 2024 | \n 72,897 | \n 26,078 | \n 9,860 | \n 19,421 | \n 10,215 | \n\u2013 | \n 20 | \n 97 | \n138,588 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n10,573 | \n7,041 | \n6,082 | \n4,716 | \n3,925 | \n231 | \n9 | \n\u2013 | \n32,577 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n226 | \n907 | \n \u2013 | \n\u2013 | \n1,061 | \n\u2013 | \n \u2013 | \n \u2013 | \n2,194 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(3,754) | \n\u2013 | \n(4,100) | \n(1,653) | \n(1,855) | \n\u2013 | \n\u2013 | \n\u2013 | \n(11,362) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n79,942 | \n34,026 | \n11,842 | \n22,484 | \n13,346 | \n231 | \n29 | \n97 | \n161,997 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n11,837 | \n1,232 | \n6,599 | \n5,805 | \n5,487 | \n306 | \n\u2013 | \n\u2013 | \n31,266 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposal | \n(17,974) | \n(3,299) | \n(5,426) | \n(1,696) | \n(1,031) | \n\u2013 | \n\u2013 | \n\u2013 | \n(29,426) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n\u2013 | \n475 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n475 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers to intangible assets | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n(29) | \n\u2013 | \n(29) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n73,805 | \n32,434 | \n13,015 | \n26,593 | \n17,802 | \n537 | \n\u2013 | \n97 | \n164,283 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 December 2024 | \n100,051 | \n52,184 | \n26,879 | \n32,400 | \n21,738 | \n6,117 | \n43 | \n1,557 | \n240,969 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 December 2025 | \n99,844 | \n 52,912 | \n25,538 | \n34,648 | \n20,821 | \n6,658 | \n\u2013 | \n1,557 | \n241,978 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
Bank borrowings are secured on the Group\u2019s drilling and mining fleet \u2013 see Note 26.
\nThe Group\u2019s property plant and equipment includes assets not yet commissioned totalling $38.4 million (2024: $45.0 million). The assets will be depreciated once commissioned and available for use.
\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 period
\nto determine whether there is any indication that those assets may be impaired. Property, plant and
\nequipment was tested for impairment at the reporting date.
\nIn accordance with IAS 36, indicators of impairment were considered, taking into account both the
\nexternal 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 be in
\nuse going forward, and impairment loss totalling $0.5 million was recognised against them.
\nIn 2024, the Group recognised an impairment loss of $2.2 million.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag144": {
"value": "\n\n
15. GOODWILL
\n
\n
\n\n\n| Group | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost $\u2019000 | \nAccumulated impairment $\u2019000 | \nCarrying value $\u2019000 | \nCost $\u2019000 | \nAccumulated impairment $\u2019000 | \nCarrying value $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Goodwill | \n1,296 | \n\u2013 | \n1,296 | \n1,296 | \n\u2013 | \n1,296 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Goodwill arose from the business combination with the acquisition of control in MSA Mineral
\n
Services Analytical (Canada) Inc. (MSALABS) in 2019 and International Apprenticeship &
\n
Competency Academy Limited (IACA) in 2022 (see Note 25).
\n
At 31 December 2025, the Group owns 91.3% (2024: 91.4%) of the share capital in MSALABS and
\n
75% (2024: 75%) of the share capital in IACA.
\n
Goodwill Impairment
\n
The Group is required to test on an annual basis whether goodwill has suffered any impairments.
\n
Management has assessed the goodwill from indicators of impairment by looking at the profitability
\n
of the underlying CGUs and concluded that there were none that warranted a detailed impairment
\n
analysis.
\n
\n\n\n\n\n\n\n\n\n
\n
16. INTANGIBLE ASSETS
\n
Reconciliation of intangible assets
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Cost | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January | \n794 | \n572 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n152 | \n222 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers from property, plant and equipment | \n72 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December | \n1,018 | \n794 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January | \n\u2013 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n105 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers from property, plant and equipment | \n29 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December | \n134 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December | \n884 | \n794 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
The Group\u2019s intangible assets consist of expenditure on the Group\u2019s Laboratory Information
\n
Management System (LIMS). No impairment indicators have been identified in respect of the
\n
intangible assets.
\n
Expenditure in respect of the ERP implementation was reclassified to Prepayments in the prior year
\n
as the costs do not meet the definition and criteria for recognition of an intangible asset under IAS
\n
38. However, in accordance with the accounting policy set out in 1.4.4, these configuration and
\n
customisation costs have been recognised as a prepayment to be expensed over the term of the
\n
cloud computing contract.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag145": {
"value": "\n15. GOODWILL
\n\n
\n\n\n| Group | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost $\u2019000 | \nAccumulated impairment $\u2019000 | \nCarrying value $\u2019000 | \nCost $\u2019000 | \nAccumulated impairment $\u2019000 | \nCarrying value $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Goodwill | \n1,296 | \n\u2013 | \n1,296 | \n1,296 | \n\u2013 | \n1,296 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Goodwill 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 25).
\nAt 31 December 2025, the Group owns 91.3% (2024: 91.4%) of the share capital in MSALABS and
\n75% (2024: 75%) of the share capital in IACA.
\nGoodwill Impairment
\nThe Group is required to test on an annual basis whether goodwill has suffered any impairments.
\nManagement has assessed the goodwill from indicators of impairment by looking at the profitability
\nof the underlying CGUs and concluded that there were none that warranted a detailed impairment
\nanalysis.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag146": {
"value": "\n16. INTANGIBLE ASSETS
\nReconciliation of intangible assets
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Cost | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January | \n794 | \n572 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n152 | \n222 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers from property, plant and equipment | \n72 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December | \n1,018 | \n794 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January | \n\u2013 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n105 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transfers from property, plant and equipment | \n29 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December | \n134 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December | \n884 | \n794 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The Group\u2019s intangible assets consist of expenditure on the Group\u2019s Laboratory Information
\nManagement System (LIMS). No impairment indicators have been identified in respect of the
\nintangible assets.
\nExpenditure in respect of the ERP implementation was reclassified to Prepayments in the prior year
\nas the costs do not meet the definition and criteria for recognition of an intangible asset under IAS
\n38. However, in accordance with the accounting policy set out in 1.4.4, these configuration and
\ncustomisation costs have been recognised as a prepayment to be expensed over the term of the
\ncloud computing contract.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag148": {
"value": "\n18. TRADE RECEIVABLES
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables | \n 52,387 | \n64,762 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: allowance for credit losses | \n (99) | \n(4,536) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n 52,288 | \n60,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables have paid credit periods of between 30 to 45 days. The ageing of the trade | \n\n\n\n\n\n\n\n\n\n\n
\n\n| receivables is detailed below: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n33,138 | \n43,627 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due 1\u201330 days | \n9,775 | \n6,293 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due 31\u201360 days | \n4,792 | \n5,746 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due over 61 days | \n4,682 | \n9,096 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n52,387 | \n64,762 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Before accepting new customers, the Group assesses the potential customer\u2019s credit quality and
\ndefines credit limits for each customer. Customer credit limits are reviewed annually. The Group\u2019s
\ncredit risk is concentrated as the Group currently provides drilling services to a limited number of
\nmajor 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 a
\nlifetime expected loss provision for trade receivables and contract assets. To measure expected
\ncredit losses on a collective basis, trade receivables and contract assets are grouped based on
\nsimilar credit risk. The contract assets have similar risk characteristics to the trade receivables for
\nsimilar types of contracts.
\nThe expected loss rates have been based on current and forward-looking information on micro and
\nmacroeconomic factors affecting the Group\u2019s customers. The Group has identified the metals and
\nmining sector\u2019s credit loss probability rates as the key macroeconomic factor in countries where the
\nGroup operates.
\n\n
The lifetime expected loss provision for trade receivables is as follows:
\n
\n
\n\n\n | \n | \nMore than | \nMore than | \nMore than | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n30 days | \n60 days | \n90 days | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nCurrent | \npast due | \n past due | \npast due | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 31 December 2025 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Expected loss rate | \n0.26% | \n0.11% | \n0.10% | \n0.03% | \n0.19% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Gross carrying amount | \n30,993 | \n9,853 | \n4,980 | \n6,561 | \n52,387 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss provision | \n81 | \n11 | \n5 | \n2 | \n99 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Movements in the impairment allowance for trade receivables are as follows:
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Opening provision for impairment of trade receivables | \n4,536 | \n4,697 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Increase during the year | \n99 | \n97 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fully provided receivables written off during the year | \n(4,536) | \n(258) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n99 | \n4,536 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
The Directors consider that the carrying amount of trade and other receivables approximate their
\n
fair values.
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag149": {
"value": "\nThe lifetime expected loss provision for trade receivables is as follows:
\n\n
\n\n\n | \n | \nMore than | \nMore than | \nMore than | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n30 days | \n60 days | \n90 days | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nCurrent | \npast due | \n past due | \npast due | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 31 December 2025 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Expected loss rate | \n0.26% | \n0.11% | \n0.10% | \n0.03% | \n0.19% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Gross carrying amount | \n30,993 | \n9,853 | \n4,980 | \n6,561 | \n52,387 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss provision | \n81 | \n11 | \n5 | \n2 | \n99 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Movements in the impairment allowance for trade receivables are as follows:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Opening provision for impairment of trade receivables | \n4,536 | \n4,697 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Increase during the year | \n99 | \n97 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fully provided receivables written off during the year | \n(4,536) | \n(258) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n99 | \n4,536 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The Directors consider that the carrying amount of trade and other receivables approximate their
\nfair values.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag147": {
"value": "\n17. INVENTORIES
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Consumables | \n 63,660 | \n63,845 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Goods in transit | \n 4,437 | \n254 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Gross carrying value of inventory | \n68,097 | \n64,099 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: provision for inventory obsolescence | \n (3,320) | \n(2,187) | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 64,777 | \n61,912 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The cost of inventories recognised as an expense in the current year amounts to $20.6 million
\n(2024: $22.7 million). During the year, the Group wrote off $0.7 million (2024: $0.7 million) of
\ninventory. A provision of $1.1 million (2024: $0.4 million) was made during the year, resulting in an
\nincrease in the carrying amount of the provision. Refer to Note 6 for details of the amount of write-
\ndown 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag152": {
"value": "\n19. OTHER RECEIVABLES
\n\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Prepayments | \n22,254 | \n10,474 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Capitalised contract costs | \n 7,944 | \n7,0 82 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT recoverable | \n9,863 | \n6,410 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amounts due from non-controlling interest | \n 5,685 | \n5,685 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Accounts receivable \u2013 Sundry | \n3,840 | \n4,020 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepayment for fixed assets | \n16,036 | \n3,970 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n 1,577 | \n265 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 67,199 | \n37,906 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n53,955 | \n27,116 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n13,244 | \n10,790 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n67,199 | \n37,906 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Prepayments includes $6.2 million of ERP implementation costs as at 31 December 2025.
\nAmortisation commenced in October 2025 when certain components of the ERP became operational
\nwith the costs being amortised over an eight-year period. The implementation is expected to complete
\nduring 2026. Prepayments also includes insurances and other operational costs.
\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 value
\nthrough profit or loss and will be settled by future dividends. The Directors have assessed the
\nexpected credit loss allowance in respect of the current and non-current receivable to be immaterial.
\nVAT recoverable at the balance sheet date is recorded net of a $5.1 million expected loss provision
\n(2024: $3.6 million).
\nPrepayments for fixed assets includes deposits paid for supplementary mining assets expected to be
\nrealised within 12 months through receipt of the underlying property, plant and equipment.
\nOther receivables contains $1.3 million (2024: $nil) related to convertible loan notes in Eco Detection
\nPty. Ltd. as described in note 9.
\nNon-current receivable of consists of prepayments for ERP implementation cost, capitalised contract
\ncosts and amounts due from the non-controlling interest in CK Washirika Limited.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag154": {
"value": "\n\n
22. SHARE CAPITAL AND PREMIUM
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Authorised | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,000,000,000 (2024: 2,000,000,000) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares of $0.0001 (2024: $0.0001) each | \n200 | \n200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Number of ordinary shares | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at beginning of period | \n19 6,257,124 | \n193,696,920 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Number of shares issued | \n29,046,657 | \n2,560,204 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at end of period | \n225,303,781 | \n196,257,124 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
In April 2025, the Group issued 465,154 common shares pursuant to the Group\u2019s STIPs and LTIPs.
\n
In Q4 2025 the Group issued 28,581,503 shares raising $38.2 million net of $1.7 million of costs
\n
recognised in share capital and share premium. The shares rank pari passu with existing ordinary
\n
shares. Fully paid ordinary shares have a par value of 0.01 cents, carry one vote per share and carry
\n
rights to dividends.
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Issued share capital | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at beginning of period | \n20 | \n19 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued | \n3 | \n1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at end of period | \n23 | \n20 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
The holders of ordinary shares have the same rights. They are entitled to receive dividends as
\n
declared from time to time and to one vote per share at the shareholders\u2019 meeting.
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Share premium | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at beginning of period | \n 64,719 | \n62,390 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued | \n 38,780 | \n2,329 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at end of period | \n 103,499 | \n64,719 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
24. OTHER RESERVES
\n
Other reserves consist of $0.2 million (2024: $0.2 million) which arose upon the acquisition of shares
\n
in MSALABS in 2019.
\n
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag155": {
"value": "\n22. SHARE CAPITAL AND PREMIUM
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Authorised | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,000,000,000 (2024: 2,000,000,000) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares of $0.0001 (2024: $0.0001) each | \n200 | \n200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Number of ordinary shares | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at beginning of period | \n19 6,257,124 | \n193,696,920 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Number of shares issued | \n29,046,657 | \n2,560,204 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at end of period | \n225,303,781 | \n196,257,124 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
In April 2025, the Group issued 465,154 common shares pursuant to the Group\u2019s STIPs and LTIPs.
\nIn Q4 2025 the Group issued 28,581,503 shares raising $38.2 million net of $1.7 million of costs
\nrecognised in share capital and share premium. The shares rank pari passu with existing ordinary
\nshares. Fully paid ordinary shares have a par value of 0.01 cents, carry one vote per share and carry
\nrights to dividends.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Issued share capital | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at beginning of period | \n20 | \n19 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued | \n3 | \n1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at end of period | \n23 | \n20 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The 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.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Share premium | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at beginning of period | \n 64,719 | \n62,390 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Shares issued | \n 38,780 | \n2,329 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at end of period | \n 103,499 | \n64,719 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag153": {
"value": "\n21. CASH AND CASH EQUIVALENTS
\nCash and cash equivalents consist of:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Cash on hand | \n 120 | \n145 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank Balances | \n 63,256 | \n40,381 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total cash and cash equivalents | \n 63,376 | \n40,526 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag156": {
"value": "\n23. EQUITY-SETTLED EMPLOYEE BENEFITS RESERVE
\nAll employees of the Group are eligible to participate in the discretionary bonus incentive scheme
\napproved by the Remuneration Committee. The scheme incentivises the achievement of a range
\nof short-term and long-term performance targets that are key to the success of the Group. The
\nRemuneration Committee grants at its discretion options or share awards at no costs to the
\nemployee based on individual performance. Employees to whom options or share awards are
\noffered 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 include
\nthe number of options or share awards, vesting terms, exercise price and expiry date which are
\ncommunicated to employees in the offer notice. Options or share awards are forfeited if the employee
\nleaves the Group before the vesting date. If options are not exercised by the expiry date, they are
\ncancelled. Details of the share options or share awards outstanding during the year are as follows:
\n2024 & 2025 Short Term Incentive Plans (STIP)
\nShare awards were granted under the 2024 STIP. The total value of the grant in shares was $0.6
\nmillion. The total number of shares granted was 465,154 and the share price used in the calculation
\nwas GBP 0.90 which was the quoted price of the shares as at 18 March 2024. Vesting date is
\n31 March 2026 and vesting is contingent on continued employment to that date. The Group has
\nexpensed $nil in 2025 (2024: expense of $0.3 million).
\nNo share awards were granted under the 2025 STIP.
\n2023, 2024, & 2025 Long-Term Incentive Plans (LTIP)
\nVesting conditions for 2023, 2024 and 2025 LTIP shares are contingent upon:
\ni) the compound annual growth rate (CAGR) of the earnings per share (EPS) over the vesting
\nperiod; and/or
\nii) the compound Total Shareholder Return (TSR) over the vesting period
\nFor LTIPs issued to Directors and other persons discharging managerial responsibilities (PDMRs) (\u201cLTIP
\n1\u201d), 50% of the share awards are contingent on condition 1 (EPS CAGR), while 50% are contingent on
\ncondition 2 (TSR). The share awards are valued separately due to the independent vesting conditions.
\nCondition 1 being a non-market related condition while condition 2 is a market-related condition.
\nLTIP 2 issued to Directors and Executive Leadership Team (\u201cLTIP 2\u201d) \u2013 100% of the share awards
\nare 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 of
\ncondition 1 is performed using the modified grant method which utilises a value method and a
\nnumber component.
\ni) Value component: The value component is the fair value of the share award based on the share
\nprice observed in the market on grant date. This value remains constant during the life of the
\ninstrument.
\nii) Number component: The number of equity instruments expected to vest is based on the EPS
\nCAGR estimate at year end. Linear interpolation is performed between upper and lower bound
\ntargets to obtain an estimate of the number of shares vesting. The estimated number of shares
\nvesting is revised at year end.
\nCondition 2: (TSR)
\nCondition 2 is a market condition with a variable number of equity instruments. The grant date fair
\nvalue should therefore reflect the probability of satisfying the market condition. The binomial model
\nis an appropriate valuation model as it considers the different possible outcomes while allowing the
\nadjustment of intrinsic value for the vesting conditions. The share-based payment should not be
\nadjusted for stock price changes related to the market condition on subsequent valuation dates.
\nCondition 2 utilises a binomial model with the following inputs for the 2023, 2024 and 2025 LTIP:
\n\n
\n\n\n | \n2023 LTIP 1 | \n2023 LTIP 2 | \n2024 LTIP 1 | \n2024 LTIP 2 | \n2025 LTIP 1 | \n2025 LTIP 2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Volatility | \n41.72% | \n41.72% | \n33.91% | \n33.91% | \n38.17% | \n38.17% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value at grant date | \nGBP 0.6734 | \nGBP 0.5167 | \nGBP 0.5213 | \nGBP 0.5213 | \nGBP 0.5994 | \nGBP 0.5994 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share price at grant date | \nGBP 0.9651 | \nGBP 0.9651 | \nGBP 0.8175 | \nGBP 0.8175 | \nGBP 0.8396 | \nGBP 0.8396 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Risk Free Rate | \n3.88% | \n3.88% | \n3.88% | \n3.88% | \n4.58% | \n4.58% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividend yield | \n4.02% | \n4.02% | \n3.40% | \n3.40% | \n2.56% | \n2.56% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Exercise price | \n$0.0001 | \n$0.0001 | \n$0.0001 | \n$0.0001 | \n$0.0001 | \n$0.0001 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Volatility periods* | \n1,263 | \n1,263 | \n1,263 | \n1,263 | \n1,263 | \n1,263 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Vesting date | \n31 Dec 2025 | \n31 Dec 2025 | \n31 Dec 2026 | \n31 Dec 2026 | \n31 Dec 2027 | \n31 Dec 2027 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
* Volatility for the LTIPs was calculated using the daily share price movement from the four respective preceding years
\n
\n\n\n\n\n\n\n\n\n23. EQUITY-SETTLED EMPLOYEE BENEFITS RESERVE CONTINUED
\n2023, 2024 & 2025 Long-Term Incentive Plans (LTIP) continued
\n\n
\n\n\n| Long-Term Incentive Plans | \nVesting date | \nRemaining Options 2025 No. | \nRemaining Options 2024 No. | \nExpected lifetime expense 2025 $\u2019000 | \nExpected total expense2024 $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 2023 LTIP 1 | \n31/12/2025 | \n\u2013 | \n2,561,941 | \n992 | \n(217) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2023 LTIP 2 | \n31/12/2025 | \n\u2013 | \n1,431,562 | \n847 | \n325 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 LTIP 1 | \n31/12/2026 | \n2,662,192 | \n3,413,445 | \n1,246 | \n381 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 LTIP 2 | \n31/12/2026 | \n1,206,807 | \n1,557,930 | \n801 | \n348 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 LTIP 1 | \n31/12/2027 | \n3,578,167 | \n\u2013 | \n3,222 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 LTIP 2 | \n31/12/2027 | \n1,156,232 | \n\u2013 | \n868 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
During the year, 1,576,824 options were forfeited (2024: 497,611).
\nThe charge to the Statement of Comprehensive Income during the year for LTIPs was $3.1 million
\n(2024: $0.5 million) and for STIPs was $nil (2024: $nil). The weighted average share price at the date
\nof issue of share awards during the year was GBP 0.84 (2024: GBP0.82) per share.
\nThe weighted average remaining contractual life of share options outstanding at the end of the
\nperiod was 1.34 years.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag159": {
"value": "\n24. OTHER RESERVES
\nOther reserves consist of $0.2 million (2024: $0.2 million) which arose upon the acquisition of shares
\nin MSALABS in 2019.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag160": {
"value": "\n25. NON-CONTROLLING INTEREST
\nMSALABS Ltd
\nMSALABS Ltd, a 91.3% (2024: 91.4%) 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 and
\nCMS (Tanzania) Ltd is presented below together with amounts attributable to NCI.
\nDisclosure around IACA (see below) has not been included as it is not material to the Group.
\nSummarised Statement of Financial Position
\n\n
\n\n\n | \nMSALABS Ltd | \nCMS (Tanzania) Ltd | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n2024 | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n 49,766 | \n64,262 | \n 87,5 52 | \n93,366 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n 40,488 | \n22,993 | \n 67,557 | \n49,302 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total assets | \n 90,254 | \n87,255 | \n 155,109 | \n142,668 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n 38 | \n55 | \n 12 | \n12 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current Liabilities | \n 47,502 | \n45,782 | \n 17,124 | \n16,227 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total liabilities | \n 47,540 | \n45,837 | \n 17,136 | \n16,239 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net assets | \n 42,714 | \n41,418 | \n 137,973 | \n126,429 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount of non-controlling interest | \n3,294 | \n3,172 | \n9,639 | \n8,607 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Summarised Statement of Profit or Loss and Other Comprehensive Income
\n\n
\n\n\n | \nMSALABS Ltd | \nCMS (Tanzania) Ltd | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n2024 | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Revenue | \n 73,495 | \n43,647 | \n 76,349 | \n86,351 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other income and expenses | \n (63,747) | \n(50,101) | \n (57,363) | \n(57,996) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit / (loss) before tax | \n 9,748 | \n(6,454) | \n18,986 | \n28,355 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax expense | \n (2,845) | \n(1,173) | \n (8,867) | \n(2,682) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit / (loss) for the year | \n 6,903 | \n(7,627) | \n 10,119 | \n25,673 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income / (loss) for the year | \n 6,903 | \n(7,627) | \n10,119 | \n25,673 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit / (loss) allocated to non-controlling interest | \n 611 | \n(1,660) | \n1,032 | \n2,619 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n25. 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:
\n\n
\n\n\n | \n | \n | \nInternational | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nApprenticeship | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nCMS | \n& Competency | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nMSALABS Ltd | \n(Tanzania) Ltd | \nAcademy Ltd | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at 1 January 2025 | \n 3,172 | \n 8,607 | \n 34 | \n 11,813 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit or (loss) | \n 611 | \n 1,032 | \n (10) | \n1,633 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership | \n (489) | \n \u2013 | \n \u2013 | \n (489) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividends paid | \n\u2013 | \n\u2013 | \n\u2013 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at 31 December 2025 | \n 3,294 | \n 9,639 | \n 24 | \n12,957 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \nInternational | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nApprenticeship | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nCMS | \n& Competency | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nMSALABS Ltd | \n (Tanzania) Ltd | \nAcademy Ltd | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at 1 January 2024 | \n3,292 | \n5,988 | \n(10) | \n9,270 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit or (loss) | \n (1,660) | \n 2,619 | \n 44 | \n 1,003 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership | \n 1,572 | \n \u2013 | \n \u2013 | \n 1,572 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividends paid | \n (32) | \n \u2013 | \n \u2013 | \n (32) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at 31 December 2024 | \n 3,172 | \n 8,607 | \n 34 | \n 11,813 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
During 2024, MSALABS completed a $25 million equity raise with $24.3 million coming from
\nthe Group and $0.7 million from non-controlling interest. These funds were used to finance the
\nconstruction of new laboratories to support the continued rollout of both Chrysos PhotonAssay\u2122
\nlaboratories and the traditional geochemistry business. No such equity raise was required in 2025.
\nIn the 2024 equity raise the Group agreed to fund any shareholder not willing to participate and as a
\nresult purchased $3.2 million from non-controlling interests.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag162": {
"value": "\n26. LOANS AND BORROWINGS
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Bank loans | \n 59,835 | \n76,388 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Supplier credit facilities | \n 31,805 | \n36,288 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Vendor financed mortgage | \n 3,511 | \n3,599 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 95,151 | \n116,275 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: Unamortised debt arrangement costs | \n (335) | \n(1,091) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total loans and borrowings | \n94,816 | \n115,184 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n 18,541 | \n28,259 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n 76,275 | \n86,925 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total loans and borrowings | \n 94,816 | \n115,184 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Long-term liabilities consist of:
\n(a) $75 million revolving credit facility (\u201cRCF\u201d) provided by Standard Bank (Mauritius)
\nLimited 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 Nedbank
\nCorporate and Investment banking division) as lenders and arrangers, with Nedbank acting as agent
\nand security agent to borrow a revolving credit facility for an aggregate amount of $50 million with
\nthe Company being able to exercise an accordion option to request an increase of the facility under
\nthe terms and conditions of the Facility Agreement. The full accordion of $25 million was exercised
\nand completed April 2024 along with an extension of the facility to April 2027.
\nThe revolving credit facility has been refinanced in March 2026 with a term loan of $37.5 million,
\nmaturing in March 2029, and revolving credit facility of $37.5 million, maturing in March 2030.
\nThe total available amount of the facility is currently $75 million. The interest rate on the RCF is the
\nprevailing three-month Secured Overnight Financing Rate (SOFR, payable in arrears) plus a margin
\nof 5.5%, and an annual commitment fee of 1.925% per annum is charged on any undrawn balances.
\nThe amount utilised on the RCF was $57 million as at 31 December 2025 (2024: $60 million).
\nUnder the terms of the RCF, the Group is required to comply with certain financial covenants
\nrelating to:
\n\u2022 Interest Cover Ratio
\n\u2022 Gross Debt to EBITDA Ratio
\n\u2022 Debt Equity Ratio
\n\u2022 Tangible Net Worth
\nIn addition, CAPD (Mauritius) Limited, as the borrower, is also required to comply with the Tangible
\nNet Worth covenant.
\n
\n\n\n\n\n\n\n\n\n26. LOANS AND BORROWINGS CONTINUED
\n(a) $75 million revolving credit facility (\u201cRCF\u201d) provided by Standard Bank (Mauritius)
\nLimited and Nedbank Limited continued
\nSecurity for the RCF comprises various pledges over the shares and claims of the Group\u2019s entities
\nin Tanzania together with a debenture over the rigs in Tanzania and the assignment of material
\ncontracts 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 all
\ncovenants attached to the loan facilities.
\n(b) $40.5 million term loan provided by Macquarie Bank Limited (London Branch)
\nOn 15 September 2022, the Group refinanced the senior secured, asset backed term loan facility
\nwith Macquarie Bank Limited. The term of the loan is three years repayable in quarterly instalments
\nwith an interest rate on the facility of the prevailing three- month SOFR plus a margin of 6.5% per
\nannum (payable quarterly in arrears). The loan is secured over certain assets owned by the Group
\nand currently located in Egypt together with guarantees provided by Capital Limited, Capital Drilling
\nEgypt LLC. The Group drew an additional $8.0 million in 2023. As at 31 December 2025, the amount
\noutstanding on the term loan was $0.7 million (2024: $13.1 million).
\nDuring the year under review, the Group has complied with all covenants (same as RCF) attached to
\nthe 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 of
\nrigs. The term of the agreements is four years repayable in 46 monthly instalments. The rate of
\ninterest on most of the agreements is three-month SOFR plus a margin of 4.8%, with a fixed rate of
\ninterest of the remaining agreements of 8.5% and 9.50%. As at 31 December 2025, the total drawn
\nunder these credit agreements was $20.9 million (2024: $24 million).No covenants are attached to
\nthis 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 facility
\nis for the purchase of equipment from Sandvik AB, available in not more than four tranches. Interest
\nis payable quarterly in arrears at 5.45% per annum on the drawn amount. As at 31 December 2025
\nthe balance outstanding was $0.9 million (2024: $2.5 million) and the facility is no longer available to
\nbe drawn.
\nAdditionally, the Group entered into a further $10 million facility agreement on 23 October 2023.
\nThe rate of interest on this agreement is fixed at 8.15%. As at 31 December 2025, the balance
\noutstanding was $7.4 million (2024: $6.3 million). The balance amortises over four-years from the
\ndate of draw down of each tranche.
\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 a
\nmargin of 5.25%. The term of the agreement is 2 years repayable in 8 quarterly instalments. All
\nrepayments can be subsequently redrawn. As at 31 December 2025, the balance outstanding was
\n$0.4 million (2024: $3.2 million).
\nDuring the year under review, the Group has complied with all covenants (same as RCF) attached to
\nthe 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% until
\nmaturity on 31 December 2034. As at 31 December 2025, the balance outstanding was $3.5 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 2024.
\nThe property in Fairbanks, Alaska serves as collateral for this loan. The rate of interest is three-month
\nSOFR plus a margin of 3% until maturity in January 2030. As at 31 December 2025, the balance
\noutstanding was $1.4 million.
\nDuring the period under review, the Group has complied with all covenants (same as RCF) attached
\nto the facility.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag167": {
"value": "\n28. TRADE AND OTHER PAYABLES
\n\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Financial instruments: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables | \n 20,666 | \n26,828 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other payables \u2013 accrued expenses | \n18,678 | \n10,909 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-financial instruments: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred income and advance payments | \n34,414 | \n9,192 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other payables \u2013 employee related liabilities | \n20,562 | \n17,015 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n3,570 | \n4,175 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade and other payables | \n97,8 9 0 | \n68,119 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n92,886 | \n60,608 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n5,004 | \n7,511 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade and other payables | \n97,8 9 0 | \n68,119 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Trade payables comprise liabilities for the purchase of goods and services which typically have
\nterms of 30 days. The Group has financial risk management policies in place to ensure that all
\npayables are paid within an appropriate credit time frame.
\nIncluded in deferred income and advance payments is $18 million (2024: $nil) relating to advances
\nreceived on key contracts.
\nOther payables \u2013 employee related liabilities is comprised of employment taxes, social security,
\nleave provisions and other related liabilities.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag168": {
"value": "\n29. PROVISIONS
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Current | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January | \n203 | \n487 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Release of provisions | \n- | \n(284) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December | \n203 | \n203 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Provisions relate to operational claims and disputes that are expected to be settled during 2026. The
\nprovisions represent management\u2019s best estimate of the Group\u2019s liability as at 31 December 2025.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag170": {
"value": "\n31. NOTES SUPPORTING STATEMENT OF CASH FLOWS
\n31.1 Cash Generated from Operations
\n\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Profit before taxation | \n93,543 | \n32,946 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustments for: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation, amortisation, and impairments | \n 31,846 | \n34,771 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| ERP costs expensed | \n183 | \n676 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of loss / impairment of investment in associate | \n 5,849 | \n387 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss on disposals | \n 917 | \n594 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and impairment of right-of-use assets | \n 12,185 | \n13,791 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payment | \n 3,089 | \n539 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value gain on financial assets | \n (65,993) | \n(12,097) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n (47) | \n(38) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividend income | \n (2,217) | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance costs | \n 15,432 | \n16,741 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other non-cash items | \n 1,134 | \n339 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Unrealised foreign exchange (gain) / loss | \n (1,831) | \n1,623 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Decrease in expected credit loss provision | \n99 | \n(160) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bad debt write-offs | \n79 | \n258 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Changes in working capital: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Increase in inventories | \n (3,998) | \n(375) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Increase in trade and other receivables | \n(7,045) | \n(14,441) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Increase in trade and other payables | \n24,718 | \n14,862 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Increase in provisions | \n- | \n(283) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash generated from operations | \n107,943 | \n90,133 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n31. NOTES SUPPORTING STATEMENT OF CASH FLOWS CONTINUED
\n31.2 Reconciliation of Borrowings and Leases
\n\n
\n\n\n | \nLease and | \nLeases | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nborrowings | \nliabilities | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n$'000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2025 | \n115,184 | \n 33,786 | \n148,970 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flows: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Drawdowns | \n 30,000 | \n\u2013 | \n 30,000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Interest paid | \n (11,105) | \n (3,272) | \n (14,377) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Principal repayments | \n (64,011) | \n (11,786) | \n (75,797) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-cash flows: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Supplier credit facility received | \n 13,259 | \n\u2013 | \n 13,259 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Interest expensed during the year | \n 10,732 | \n 3,272 | \n 14,004 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Unamortised debt arrangement costs | \n756 | \n\u2013 | \n756 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Additions to leases | \n\u2013 | \n 14,089 | \n 14,089 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n 94,815 | \n 36,089 | \n 130,904 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nLease and | \nLeases | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nborrowings | \nliabilities | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n$'000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n102,573 | \n29,450 | \n132,023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flows: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Drawdowns | \n30,000 | \n- | \n30,000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Interest paid | \n(11,387) | \n(3,067) | \n(14,454) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Principal repayments | \n(47, 262) | \n(10,008) | \n(57,270) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-cash flows: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Supplier credit facility received | \n25,008 | \n\u2013 | \n25,008 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Interest expensed during the year | \n12,038 | \n3,067 | \n15,105 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Vendor financed mortgage | \n3,680 | \n\u2013 | \n3,680 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Unamortised debt arrangement costs | \n534 | \n\u2013 | \n534 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 Additions to leases | \n\u2013 | \n14,344 | \n14,344 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n115,184 | \n33,786 | \n148,970 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag169": {
"value": "\n30. CURRENT TAX PAYABLE / RECEIVABLE
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Current tax receivable | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Normal tax | \n789 | \n421 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Withholding tax | \n1,000 | \n84 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total current tax receivable | \n1,789 | \n505 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current tax payable | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Normal tax | \n11,425 | \n8,553 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Withholding tax payable | \n1,763 | \n2,087 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total current tax payable | \n13,188 | \n10,640 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| The taxation paid for the period under review can be reconciled as follows: | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net amount payable at the beginning of the year | \n10,135 | \n8,629 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amounts charged to the Statement of | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Comprehensive Income (excluding deferred tax) | \n26,465 | \n12,788 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net amount payable at the end of the year (including taxes in accruals) | \n(17,086) | \n(10,135) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total taxation paid | \n19,514 | \n11,282 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag172": {
"value": "\n32. SEGMENTAL INFORMATION
\n\n
Operating segments are identified on the basis of internal management reports regarding
\n
components of the Group. These are regularly reviewed by the Chair in order to allocate resources
\n
to the segments and to assess their performance. Operating segments are identified based on the
\n
regions of operations. For the purposes of the segmental report, the information on the operating
\n
segments have been aggregated into the principal regions of operations of the Group.
\n
The Group\u2019s reportable segments under IFRS 8 are therefore:
\n
\n
\n\n\n| Africa | \nDerives revenue from the provision of drilling and mining services, surveying | \n\n
\n\n | \nand mineral assaying. | \n\n
\n\n| Rest of the world | \nDerives revenue from the provision of drilling services, surveying and mineral | \n\n
\n\n | \nassaying in jurisdictions such as Pakistan, USA, Saudi Arabia and Canada. | \n\n
\n\n\n\n
\n\n
\n
\n\n\n\n\n\n\n\n\n\n
Segmental revenue and results
\nThe following is an analysis of the Group\u2019s revenue and results by reportable segment:
\n\n
\n\n\n | \nAfrica | \nRest of the world | \nConsolidated | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n$'000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External revenue: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Drilling Services | \n 198,084 | \n 40,659 | \n238,743 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mining services | \n\u2013 | \n 26,357 | \n26,357 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Laboratory services | \n 31,851 | \n 41,644 | \n 73,495 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Surveying services | \n 5,911 | \n 1,267 | \n 7,178 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total external revenue | \n 235,846 | \n 109,927 | \n 345,773 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment profit (loss) | \n 60,853 | \n5,926 | \n 66,779 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Central administration costs and depreciation | \n | \n | \n(20,212) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from operations | \n | \n | \n 46,567 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n | \n | \n47 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividend income | \n | \n | \n2,217 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance charges | \n | \n | \n(15,432) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value loss on investments at fair value | \n | \n | \n 65,993 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of loss in associate | \n | \n | \n (5,849) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit before tax | \n | \n | \n 93,543 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n32. SEGMENTAL INFORMATION CONTINUED
\nSegmental revenue and results continued
\n\n
\n\n\n | \nAfrica | \nRest of the world | \nConsolidated | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 as restated | \n$'000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External revenue: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Drilling Services | \n 207,493 | \n 26,185 | \n 233,678 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mining services | \n 65,242 | \n\u2013 | \n 65,242 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Laboratory services | \n 22,885 | \n 20,762 | \n 43,647 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Surveying services | \n 4,084 | \n 1,349 | \n 5,433 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total external revenue | \n 299,704 | \n 48,296 | \n 348,000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment profit (loss) | \n 98,904 | \n (28,649) | \n70,255 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Central administration costs and depreciation | \n | \n | \n (32,317) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from operations | \n | \n | \n37,93 8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n | \n | \n 38 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance charges | \n | \n | \n (16,741) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value gain on investments at fair value | \n | \n | \n 12,097 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of loss in associate | \n | \n | \n(387) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit before tax | \n | \n | \n32,946 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The following customers from the Africa segment contributed 10% or more to the Group\u2019s revenue.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| % | \n % | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Customer A | \n17 | \n16 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Customer B | \n9 | \n26 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Customer C | \n13 | \n4 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The accounting policies of the reportable segments are the same as the Group\u2019s accounting policies.
\nSegment profit (loss) represents the profit (loss) earned by each segment without allocation of central
\nadministration costs, depreciation, interest income, share of losses from associate, finance charges,
\ngains or losses of investments recognised at FVTPL and income tax. This is the measure reported to
\nthe Chair for the purpose of resource allocation and assessment of segment performance.
\nSegment assets and liabilities
\nThe following is an analysis of the Group\u2019s assets and liabilities by reportable segment:
\n\n
\n\n\n | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Segmental assets: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Africa | \n623,222 | \n622,975 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the world | \n288,785 | \n270,174 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total segmented assets | \n912,007 | \n893,149 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Head office companies | \n 503,073 | \n445,062 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1,415,080 | \n1,3 38,211 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Eliminations | \n (784,204) | \n(825,411) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total assets | \n630,876 | \n512,800 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Segmental liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Africa | \n230,242 | \n269,884 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the world | \n148,482 | \n124,697 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total segmental liabilities | \n378,724 | \n394,581 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Head Office companies | \n429,917 | \n440,679 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n808,641 | \n835,260 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Eliminations | \n(566,455) | \n(604,133) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total liabilities | \n242 ,186 | \n231,127 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
For the purposes of monitoring segmental performance and allocating resources between
\nsegments, the Chair monitors the tangible, intangible and financial assets attributable to each
\nsegment. All assets are allocated to reportable segments with the exception of property, plant and
\nequipment used by the head office companies and investment amounts totalling $0.4 million (2024:
\n$16.8 million) included in other receivables and $18.4 million (2024: $6.0 million) in cash and cash
\nequivalents held by the Head Office companies.
\nAs part of the segmental reporting, all the liabilities have been allocated to the respective segments
\nwith the exception of the long-term liabilities of $64.8 million (2024: $77 million) and part of the trade
\npayables and intercompany balances held at the level of the head office which is eliminated at the
\nGroup level.
\n
\n\n\n\n\n\n\n\n\n\n\n32. SEGMENTAL INFORMATION CONTINUED
\nOther segmental information
\nNon-Cash items included in profit or loss:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Depreciation and impairment on property, plant and equipment | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Africa | \n 27,90 5 | \n40,346 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the world | \n 15,811 | \n7,50 6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total segmental depreciation and impairment | \n 43,716 | \n47,852 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Head Office companies | \n 315 | \n711 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total depreciation and impairment | \n 44,031 | \n48,563 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Taxation expense | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Africa | \n19,140 | \n14,726 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the world | \n(144) | \n566 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total segmental expense | \n18,996 | \n15,292 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Head Office companies | \n3,560 | \n657 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n22,556 | \n15,949 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment on Inventory | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Africa | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Stock Provision | \n 1,125 | \n358 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Stock Write-offs | \n 699 | \n650 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the world | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Stock Provision | \n 9 | \n27 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Stock Write-offs | \n 27 | \n36 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total segmental impairment | \n 1,860 | \n1,071 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Head office companies | \n\u2013 | \n\u2013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 1,860 | \n1,071 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag175": {
"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 resources
\nto the segments and to assess their performance. Operating segments are identified based on the
\nregions of operations. For the purposes of the segmental report, the information on the operating
\nsegments have been aggregated into the principal regions of operations of the Group.
\nThe Group\u2019s reportable segments under IFRS 8 are therefore:
\n\n
\n\n\n| Africa | \nDerives revenue from the provision of drilling and mining services, surveying | \n\n
\n\n | \nand mineral assaying. | \n\n
\n\n| Rest of the world | \nDerives revenue from the provision of drilling services, surveying and mineral | \n\n
\n\n | \nassaying in jurisdictions such as Pakistan, USA, Saudi Arabia and Canada. | \n\n
\n\n\n\n
\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag176": {
"value": "\n\n
33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
\n
\n
Capital risk management
\n
The Group manages its capital to ensure that entities in the Group will be able to continue as a
\n
going concern while maximising the return to stakeholders through the optimisation of the debt and
\n
equity balance. The Group\u2019s overall strategy remains unchanged from 2024.
\n
The capital structure of the Group consists of debt (refer to Note 26), cash and cash equivalents
\n
(refer to Note 21) and equity attributable to equity holders of the parent, comprising issued capital,
\n
reserves and retained earnings and the Statement of Changes in Equity.
\n
The Group\u2019s capital structure and going concern are dependent on the Company\u2019s ability to obtain
\n
cash resources from its subsidiaries. There are currently no severe long-term restrictions in place
\n
which impairs the Company\u2019s ability to repatriate funds from its subsidiaries.
\n
Under the terms of the RCF from Standard Bank (Mauritius) Limited and Nedbank Limited, the
\n
financing facility provided by Caterpillar and the term loans provided by Macquarie Bank Limited
\n
and Northrim, the Group is required to comply with certain financial covenants relating to:
\n
\u2022 Interest Cover Ratio
\n
\u2022 Gross Debt to EBITDA Ratio
\n
\u2022 Debt to Equity Ratio
\n
\u2022 Tangible Net Worth
\n
\u2022 Loans to Value Ratio (applicable only to loan from Macquarie Bank Limited)
\n
In order to meet Capital\u2019s risk management objectives, the Group aims to ensure it meets these
\n
financial covenants attached to the loans. There have been no breaches of the financial covenants
\n
during the reporting period.
\n
Risk management is conducted within a framework of policies and guidelines that are continuously
\n
monitored by management and the Board of Directors. The objective is to minimise exposure to
\n
market risks (interest rate risk, foreign currency risk and price risk), credit 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
33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\n
Gearing
\n
The gearing ratio at the end of the reporting period was as follows:
\n
\n
\n
\n
\n
\n
\n
\n\n\n | \nNote(s) | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Lease liabilities | \n14 | \n36,089 | \n33,786 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total loans and borrowings | \n26 | \n95,151 | \n116,275 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total debt | \n | \n131,240 | \n150,061 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n21 | \n(63,376) | \n(40,526) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net debt | \n | \n67,864 | \n109,535 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: lease liabilities | \n | \n(36,089) | \n(33,786) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjusted net debt | \n | \n31,775 | \n75,749 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Equity | \n | \n388,690 | \n281,673 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjusted debt to equity ratio | \n | \n8.17% | \n26.89% | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Categories of financial instruments
\n
The following table details the categories of financial instruments and their carrying values in the
\n
Statement of Financial Position for the Group.
\n
Categories of financial assets
\n
\n
\n
\n\n\n | \n | \nFair value through | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nprofit or loss \u2013 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nMandatory | \nAmortised cost | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \nNote(s) | \n$\u2019000 | \n $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Investments at fair value | \n20 | \n99,801 | \n\u2013 | \n99,801 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables | \n18 | \n\u2013 | \n52,288 | \n52,288 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current receivables | \n19 | \n5,685 | \n\u2013 | \n5,685 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n21 | \n\u2013 | \n63,376 | \n63,376 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n105,486 | \n115,664 | \n221,150 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| 2024 | \nNote(s) | \nFair value through profit or loss \u2013 Mandatory | \nAmortised cost | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Investments at fair value | \n20 | \n30,304 | \n\u2013 | \n30,304 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables | \n18 | \n\u2013 | \n60,226 | \n60,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current receivables | \n19 | \n5,685 | \n\u2013 | \n5,685 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n21 | \n\u2013 | \n40,526 | \n40,526 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n35,989 | \n100,752 | \n136,741 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2
\n
or 3 based on the degree to which the inputs to the fair value measurements are observable and the
\n
significance 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 liabilities
\n
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 observable
\n
for the asset or liability, either directly or indirectly; and
\n
\u2022 Level 3 inputs are unobservable inputs for the asset or liability.
\n
Categories of financial liabilities
\n
\n
\n\n\n | \nNote(s) | \nAmortised cost | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 2025 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables | \n28 | \n39,344 | \n39,344 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans and borrowings | \n26 | \n95,151 | \n95,151 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n134,495 | \n134,495 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 as restated | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables | \n28 | \n37,737 | \n37,737 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans and borrowings | \n26 | \n116,275 | \n116, 275 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n154,012 | \n154,012 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
At 31 December 2025, the Group did not have any financial liabilities measured at fair value through
\n
profit or loss or other comprehensive income (2024: $nil).
\n
The carrying values of financial assets and financial liabilities in the Statement of Financial Position
\n
for the Group approximate their fair values.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\n
Financial risk management
\n
\n
Foreign currency risk
\n
The Group\u2019s activities expose it to the financial risks of fluctuations in foreign currency exchange
\n
rates. In order to manage the Group\u2019s risk to foreign currency fluctuations, the Group tries to match
\n
the currency of operating costs with the currency of revenue as well as the currency of financial
\n
assets with currency of financial liabilities. Financial assets and liabilities denominated in foreign
\n
currencies are reviewed regularly by Management to ensure that the Group is not unduly exposed to
\n
foreign currency risk.
\n
Further to this, the Group manages its exposure on foreign cash balances by converting excess
\n
local currency cash to United States Dollar to minimise local currency cash balances maintained.
\n
The carrying amounts of the Group\u2019s foreign currency denominated monetary assets, cash and
\n
cash equivalents, trade receivables, monetary liabilities and trade payables at 31 December 2025
\n
are as follows
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Financial assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Australian Dollar (2025: AUD 0.5 million; 2024: AUD 3.6 million) | \n322 | \n2,225 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro (2025: EUR 1.8 million; 2024: EUR 0.9 million) | \n2,131 | \n987 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mauritanian Ouguiya (2025: MRU 65.2 million; 2024: MRU 34.5 million) | \n1,637 | \n865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOF 7,511 million; 2024: XOF 8,085 million) | \n12,995 | \n12,419 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XAF 3,533 million; 2024: XAF 5,027 million) | \n6,313 | \n7,999 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: 5,807 XOS million; 2024: XOS 4,564 million) | \n5,807 | \n7,0 89 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc (2025: GNF 6,388 million; 2024: GNF 33,758 million) | \n733 | \n3,925 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee (2025: PKR 435 million; 2024: PKR 879 million) | \n1,551 | \n3,153 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n7,701 | \n2,729 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n39,189 | \n41,391 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Financial liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Australian Dollar (2025: AUD 1.6 million; 2024: AUD 1.8 million) | \n1,275 | \n1,121 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Canadian Dollar (2025: CAD 2.2 million; 2024: CAD 1.7 million | \n1,657 | \n1,156 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Egyptian Pound (2025: EGP 11.5 million; 2024: EGP 21.7 million) | \n247 | \n427 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro (2025: EUR 1.0 million; 2024: EUR 1.7 million) | \n1,278 | \n1,731 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc (2025: GNF 1,325 million; 2024: GNF 2,950 million) | \n152 | \n343 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tanzanian Shillings (2025: TZS 1,457 million; 2024: TZS 2,279 million) | \n617 | \n952 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| British Pound (2025: GBP 0.5 million; 2024: GBP 0.4 million) | \n739 | \n497 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee (2025: PKR 92.5 million; 2024: PKR 32.4 million) | \n353 | \n116 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| South African Rands (2025: ZAR 2.9 million; 2024: ZAR 9.1 million) | \n269 | \n484 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOF 437.0 million; 2024: XOF 320.6 million) | \n804 | \n492 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XAF 135.1 million; 2024: XAF 365.8 million) | \n250 | \n582 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOS nil 2024: XOS 136.1 million) | \n- | \n211 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n287 | \n437 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n7,928 | \n8,549 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\n
Financial risk management continued
\n
\n
Foreign currency risk continued
\n
The following table details the Group\u2019s sensitivity to a 10% change in the United States Dollar
\n
against the relevant foreign currencies. The sensitivity analysis includes the outstanding foreign
\n
currency denominated monetary items at year end and adjusts their translation for a 10% change in
\n
foreign currency rates. A positive number below indicates an increase in profit before tax where the
\n
United States Dollar strengthens by 10% against the relevant currency. For a 10% weakening of the
\n
United States Dollar against the relevant currency, there would be an equal and opposite impact on
\n
the profit before tax.
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Australian Dollar | \n87 | \n(100) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Canadian Dollar | \n(213) | \n34 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro | \n(78) | \n68 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc | \n(53) | \n(326) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mauritanian Ouguiya | \n(144) | \n(74) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee | \n(109) | \n(276) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tanzanian Shillings | \n(70) | \n22 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XOF | \n(1,108) | \n(1,084) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XAF | \n(551) | \n(674) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XOS | \n(528) | \n(625) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n(75) | \n51 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n(2,842) | \n(2,984) | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Interest rate risk management
\n
As a result of changes in interest rates, the Group is exposed to interest rate risk as entities in the
\n
Group borrow funds at variable interest rates and therefore borrowing costs could increase with
\n
rate increases. The risk is managed by the Group by maintaining a conservative gearing ratio.
\n
The Group\u2019s exposure to interest rates on financial liabilities are detailed below.
\n
Interest rate sensitivity analysis
\n
The sensitivity analysis below has been determined based on the exposure to interest rates at the
\n
date of the Statement of Financial Position. For floating rate liabilities, the analysis is prepared using
\n
the average balance outstanding for the year. A 200-basis point (2024: 200-basis points) increase
\n
or decrease is used when reporting interest rate risk internally to key management personnel and
\n
represents Management\u2019s assessment of the reasonably possible change in interest rates.
\n
If interest rates had been 200 basis points higher and all other variables were held constant, the
\n
Group\u2019s profit before taxation for the year ended 31 December 2025 would decrease by $2.3
\n
million (2024: $2.3 million). This is mainly attributable to the Group\u2019s exposure to interest rates on
\n
its variable rate borrowings. The decrease in the Group\u2019s sensitivity to interest rates, is directly
\n
attributable to the variable interest rate long-term debt facilities, offset by the settlements that
\n
occurred during the year, as disclosed in Note 26.
\n
Equity price risk management
\n
The Group holds equity investments and is exposed to equity price risk. Equity investments are held
\n
for strategic purposes rather than trading purposes and the Group does not actively trade these
\n
investments. The investments are actively monitored and proactively managed. New investments
\n
are required to satisfy a number of criteria with non-executive oversight. If equity prices had been
\n
5% higher and all other variables were held constant, the Group\u2019s profit before taxation for the year
\n
ended 31 December 2025 would increase by $4.7 million (2024: $1.5 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
Credit risk management
\n
Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in
\n
financial loss to the Group. Credit risk relates to potential exposure on trade and other receivables
\n
and bank balances.
\n
Before accepting any new customer, the Group assesses the potential customer\u2019s credit quality and
\n
defines credit limits for each customer. Customers credit limits are reviewed annually. The Group\u2019s
\n
credit risk is concentrated as the Group currently provides mining and drilling services to a limited
\n
number of major and mid-tier mining companies as well as junior exploration companies.
\n
The Group\u2019s exposure to credit risk is minimized as customers are given 30 to 45 days credit
\n
periods for services rendered. As at 31 December 2025, 1 customer individually contributed 10% or
\n
more to the Group\u2019s trade receivables (2024: 3 customers).
\n
An expected credit loss allowance of $0.1 million has been recognised (2024: $4.5 million).
\n
Further disclosures regarding trade and other receivables, which are neither past due nor impaired,
\n
are provided in Note 19.
\n
Credit risk also arises from cash and cash equivalents with banks and financial institutions. For banks
\n
and financial institutions, only independently rated parties with minimum rating \u201cA\u201d are accepted.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\n
Financial risk management continued
\n
\n
Liquidity risk management
\n
Ultimate responsibility for Liquidity Risk Management rests with the Board of Directors. The Group
\n
manages liquidity risk by maintaining adequate reserves, banking and reserve borrowing facilities,
\n
continuously monitoring forecast and actual cash flows and by matching the maturity profiles of
\n
financial assets and liabilities.
\n
Liquidity risk tables:
\n
The following table details the Group\u2019s remaining contractual maturity for its financial assets and
\n
liabilities with agreed repayment periods. The tables for assets have been drawn up based on the
\n
undiscounted contractual maturities of the financial assets including interest that will be earned on
\n
those assets. The tables for liabilities represent undiscounted cash flows of financial liabilities based
\n
on the earliest repayment date on which the Group can be required to pay at the reporting date:
\n
\n
\n\n\n | \n | \n | \n3 Months\u2013 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1 Month | \n1\u20133 Months | \n1 year | \n1\u20135 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets under Amortised Cost | \n42,813 | \n6,732 | \n2,706 | \n37 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-interest bearing \u2013 Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| at Amortised Cost | \n20,196 | \n11,345 | \n6,565 | \n519 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable interest rate instruments | \n7,210 | \n2,597 | \n8,764 | \n76,244 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease Liabilities | \n971 | \n2,039 | \n8,401 | \n24,678 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n | \n | \n | \n3 Months\u2013 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1 Month | \n1\u20133 Months | \n1 year | \n1\u20135 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets under Amortised Cost | \n38,719 | \n12,394 | \n3,604 | \n5,509 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-interest bearing \u2013 Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| at Amortised Cost | \n10,414 | \n19,466 | \n7,053 | \n803 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable interest rate instruments | \n4,500 | \n7,141 | \n16,623 | \n86,920 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease Liabilities | \n950 | \n1,920 | \n8,690 | \n22,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Financing facilities
\n
The following table details the Group\u2019s secured loan facilities (undiscounted) at the reporting date.
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Available amount | \n184,800 | \n193,200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Unutilised amount | \n(18,000) | \n(18,000) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Utilised amount | \n166,800 | \n175,200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag181": {
"value": "\n33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
\n\n
Capital risk management
\n
The Group manages its capital to ensure that entities in the Group will be able to continue as a
\n
going concern while maximising the return to stakeholders through the optimisation of the debt and
\n
equity balance. The Group\u2019s overall strategy remains unchanged from 2024.
\n
The capital structure of the Group consists of debt (refer to Note 26), cash and cash equivalents
\n
(refer to Note 21) and equity attributable to equity holders of the parent, comprising issued capital,
\n
reserves and retained earnings and the Statement of Changes in Equity.
\n
The Group\u2019s capital structure and going concern are dependent on the Company\u2019s ability to obtain
\n
cash resources from its subsidiaries. There are currently no severe long-term restrictions in place
\n
which impairs the Company\u2019s ability to repatriate funds from its subsidiaries.
\n
Under the terms of the RCF from Standard Bank (Mauritius) Limited and Nedbank Limited, the
\n
financing facility provided by Caterpillar and the term loans provided by Macquarie Bank Limited
\n
and Northrim, the Group is required to comply with certain financial covenants relating to:
\n
\u2022 Interest Cover Ratio
\n
\u2022 Gross Debt to EBITDA Ratio
\n
\u2022 Debt to Equity Ratio
\n
\u2022 Tangible Net Worth
\n
\u2022 Loans to Value Ratio (applicable only to loan from Macquarie Bank Limited)
\n
In order to meet Capital\u2019s risk management objectives, the Group aims to ensure it meets these
\n
financial covenants attached to the loans. There have been no breaches of the financial covenants
\n
during the reporting period.
\n
Risk management is conducted within a framework of policies and guidelines that are continuously
\n
monitored by management and the Board of Directors. The objective is to minimise exposure to
\n
market risks (interest rate risk, foreign currency risk and price risk), credit 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\n33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nGearing
\nThe gearing ratio at the end of the reporting period was as follows:
\n
\n
\n
\n
\n
\n\n
\n\n\n | \nNote(s) | \n2025 | \nAs restated2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Lease liabilities | \n14 | \n36,089 | \n33,786 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total loans and borrowings | \n26 | \n95,151 | \n116,275 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total debt | \n | \n131,240 | \n150,061 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n21 | \n(63,376) | \n(40,526) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net debt | \n | \n67,864 | \n109,535 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: lease liabilities | \n | \n(36,089) | \n(33,786) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjusted net debt | \n | \n31,775 | \n75,749 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Equity | \n | \n388,690 | \n281,673 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjusted debt to equity ratio | \n | \n8.17% | \n26.89% | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Categories of financial instruments
\nThe following table details the categories of financial instruments and their carrying values in the
\nStatement of Financial Position for the Group.
\nCategories of financial assets
\n
\n\n
\n\n\n | \n | \nFair value through | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nprofit or loss \u2013 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nMandatory | \nAmortised cost | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \nNote(s) | \n$\u2019000 | \n $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Investments at fair value | \n20 | \n99,801 | \n\u2013 | \n99,801 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables | \n18 | \n\u2013 | \n52,288 | \n52,288 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current receivables | \n19 | \n5,685 | \n\u2013 | \n5,685 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n21 | \n\u2013 | \n63,376 | \n63,376 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n105,486 | \n115,664 | \n221,150 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| 2024 | \nNote(s) | \nFair value through profit or loss \u2013 Mandatory | \nAmortised cost | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Investments at fair value | \n20 | \n30,304 | \n\u2013 | \n30,304 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables | \n18 | \n\u2013 | \n60,226 | \n60,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current receivables | \n19 | \n5,685 | \n\u2013 | \n5,685 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n21 | \n\u2013 | \n40,526 | \n40,526 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n35,989 | \n100,752 | \n136,741 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
In 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 liabilities
\nthat 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 observable
\nfor the asset or liability, either directly or indirectly; and
\n\u2022 Level 3 inputs are unobservable inputs for the asset or liability.
\nCategories of financial liabilities
\n\n
\n\n\n | \nNote(s) | \nAmortised cost | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 2025 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables | \n28 | \n39,344 | \n39,344 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans and borrowings | \n26 | \n95,151 | \n95,151 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n134,495 | \n134,495 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 as restated | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables | \n28 | \n37,737 | \n37,737 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans and borrowings | \n26 | \n116,275 | \n116, 275 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n154,012 | \n154,012 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
At 31 December 2025, the Group did not have any financial liabilities measured at fair value through
\nprofit or loss or other comprehensive income (2024: $nil).
\nThe carrying values of financial assets and financial liabilities in the Statement of Financial Position
\nfor the Group approximate their fair values.
\n
\n\n\n\n\n\n\n\n\n\n\n33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management
\n\n
Foreign currency risk
\n
The Group\u2019s activities expose it to the financial risks of fluctuations in foreign currency exchange
\n
rates. In order to manage the Group\u2019s risk to foreign currency fluctuations, the Group tries to match
\n
the currency of operating costs with the currency of revenue as well as the currency of financial
\n
assets with currency of financial liabilities. Financial assets and liabilities denominated in foreign
\n
currencies are reviewed regularly by Management to ensure that the Group is not unduly exposed to
\n
foreign currency risk.
\n
Further to this, the Group manages its exposure on foreign cash balances by converting excess
\n
local currency cash to United States Dollar to minimise local currency cash balances maintained.
\n
The carrying amounts of the Group\u2019s foreign currency denominated monetary assets, cash and
\n
cash equivalents, trade receivables, monetary liabilities and trade payables at 31 December 2025
\n
are as follows
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Financial assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Australian Dollar (2025: AUD 0.5 million; 2024: AUD 3.6 million) | \n322 | \n2,225 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro (2025: EUR 1.8 million; 2024: EUR 0.9 million) | \n2,131 | \n987 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mauritanian Ouguiya (2025: MRU 65.2 million; 2024: MRU 34.5 million) | \n1,637 | \n865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOF 7,511 million; 2024: XOF 8,085 million) | \n12,995 | \n12,419 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XAF 3,533 million; 2024: XAF 5,027 million) | \n6,313 | \n7,999 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: 5,807 XOS million; 2024: XOS 4,564 million) | \n5,807 | \n7,0 89 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc (2025: GNF 6,388 million; 2024: GNF 33,758 million) | \n733 | \n3,925 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee (2025: PKR 435 million; 2024: PKR 879 million) | \n1,551 | \n3,153 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n7,701 | \n2,729 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n39,189 | \n41,391 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Financial liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Australian Dollar (2025: AUD 1.6 million; 2024: AUD 1.8 million) | \n1,275 | \n1,121 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Canadian Dollar (2025: CAD 2.2 million; 2024: CAD 1.7 million | \n1,657 | \n1,156 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Egyptian Pound (2025: EGP 11.5 million; 2024: EGP 21.7 million) | \n247 | \n427 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro (2025: EUR 1.0 million; 2024: EUR 1.7 million) | \n1,278 | \n1,731 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc (2025: GNF 1,325 million; 2024: GNF 2,950 million) | \n152 | \n343 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tanzanian Shillings (2025: TZS 1,457 million; 2024: TZS 2,279 million) | \n617 | \n952 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| British Pound (2025: GBP 0.5 million; 2024: GBP 0.4 million) | \n739 | \n497 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee (2025: PKR 92.5 million; 2024: PKR 32.4 million) | \n353 | \n116 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| South African Rands (2025: ZAR 2.9 million; 2024: ZAR 9.1 million) | \n269 | \n484 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOF 437.0 million; 2024: XOF 320.6 million) | \n804 | \n492 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XAF 135.1 million; 2024: XAF 365.8 million) | \n250 | \n582 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOS nil 2024: XOS 136.1 million) | \n- | \n211 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n287 | \n437 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n7,928 | \n8,549 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management continued
\n\n
Foreign currency risk continued
\n
The following table details the Group\u2019s sensitivity to a 10% change in the United States Dollar
\n
against the relevant foreign currencies. The sensitivity analysis includes the outstanding foreign
\n
currency denominated monetary items at year end and adjusts their translation for a 10% change in
\n
foreign currency rates. A positive number below indicates an increase in profit before tax where the
\n
United States Dollar strengthens by 10% against the relevant currency. For a 10% weakening of the
\n
United States Dollar against the relevant currency, there would be an equal and opposite impact on
\n
the profit before tax.
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Australian Dollar | \n87 | \n(100) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Canadian Dollar | \n(213) | \n34 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro | \n(78) | \n68 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc | \n(53) | \n(326) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mauritanian Ouguiya | \n(144) | \n(74) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee | \n(109) | \n(276) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tanzanian Shillings | \n(70) | \n22 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XOF | \n(1,108) | \n(1,084) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XAF | \n(551) | \n(674) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XOS | \n(528) | \n(625) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n(75) | \n51 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n(2,842) | \n(2,984) | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Interest rate risk management
\n
As a result of changes in interest rates, the Group is exposed to interest rate risk as entities in the
\n
Group borrow funds at variable interest rates and therefore borrowing costs could increase with
\n
rate increases. The risk is managed by the Group by maintaining a conservative gearing ratio.
\n
The Group\u2019s exposure to interest rates on financial liabilities are detailed below.
\n
Interest rate sensitivity analysis
\n
The sensitivity analysis below has been determined based on the exposure to interest rates at the
\n
date of the Statement of Financial Position. For floating rate liabilities, the analysis is prepared using
\n
the average balance outstanding for the year. A 200-basis point (2024: 200-basis points) increase
\n
or decrease is used when reporting interest rate risk internally to key management personnel and
\n
represents Management\u2019s assessment of the reasonably possible change in interest rates.
\n
If interest rates had been 200 basis points higher and all other variables were held constant, the
\n
Group\u2019s profit before taxation for the year ended 31 December 2025 would decrease by $2.3
\n
million (2024: $2.3 million). This is mainly attributable to the Group\u2019s exposure to interest rates on
\n
its variable rate borrowings. The decrease in the Group\u2019s sensitivity to interest rates, is directly
\n
attributable to the variable interest rate long-term debt facilities, offset by the settlements that
\n
occurred during the year, as disclosed in Note 26.
\n
Equity price risk management
\n
The Group holds equity investments and is exposed to equity price risk. Equity investments are held
\n
for strategic purposes rather than trading purposes and the Group does not actively trade these
\n
investments. The investments are actively monitored and proactively managed. New investments
\n
are required to satisfy a number of criteria with non-executive oversight. If equity prices had been
\n
5% higher and all other variables were held constant, the Group\u2019s profit before taxation for the year
\n
ended 31 December 2025 would increase by $4.7 million (2024: $1.5 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
Credit risk management
\n
Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in
\n
financial loss to the Group. Credit risk relates to potential exposure on trade and other receivables
\n
and bank balances.
\n
Before accepting any new customer, the Group assesses the potential customer\u2019s credit quality and
\n
defines credit limits for each customer. Customers credit limits are reviewed annually. The Group\u2019s
\n
credit risk is concentrated as the Group currently provides mining and drilling services to a limited
\n
number of major and mid-tier mining companies as well as junior exploration companies.
\n
The Group\u2019s exposure to credit risk is minimized as customers are given 30 to 45 days credit
\n
periods for services rendered. As at 31 December 2025, 1 customer individually contributed 10% or
\n
more to the Group\u2019s trade receivables (2024: 3 customers).
\n
An expected credit loss allowance of $0.1 million has been recognised (2024: $4.5 million).
\n
Further disclosures regarding trade and other receivables, which are neither past due nor impaired,
\n
are provided in Note 19.
\n
Credit risk also arises from cash and cash equivalents with banks and financial institutions. For banks
\n
and financial institutions, only independently rated parties with minimum rating \u201cA\u201d are accepted.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n33. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT CONTINUED
\nFinancial risk management continued
\n\n
Liquidity risk management
\n
Ultimate responsibility for Liquidity Risk Management rests with the Board of Directors. The Group
\n
manages liquidity risk by maintaining adequate reserves, banking and reserve borrowing facilities,
\n
continuously monitoring forecast and actual cash flows and by matching the maturity profiles of
\n
financial assets and liabilities.
\n
Liquidity risk tables:
\n
The following table details the Group\u2019s remaining contractual maturity for its financial assets and
\n
liabilities with agreed repayment periods. The tables for assets have been drawn up based on the
\n
undiscounted contractual maturities of the financial assets including interest that will be earned on
\n
those assets. The tables for liabilities represent undiscounted cash flows of financial liabilities based
\n
on the earliest repayment date on which the Group can be required to pay at the reporting date:
\n
\n
\n\n\n | \n | \n | \n3 Months\u2013 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1 Month | \n1\u20133 Months | \n1 year | \n1\u20135 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets under Amortised Cost | \n42,813 | \n6,732 | \n2,706 | \n37 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-interest bearing \u2013 Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| at Amortised Cost | \n20,196 | \n11,345 | \n6,565 | \n519 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable interest rate instruments | \n7,210 | \n2,597 | \n8,764 | \n76,244 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease Liabilities | \n971 | \n2,039 | \n8,401 | \n24,678 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n | \n | \n | \n3 Months\u2013 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1 Month | \n1\u20133 Months | \n1 year | \n1\u20135 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets under Amortised Cost | \n38,719 | \n12,394 | \n3,604 | \n5,509 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-interest bearing \u2013 Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| at Amortised Cost | \n10,414 | \n19,466 | \n7,053 | \n803 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable interest rate instruments | \n4,500 | \n7,141 | \n16,623 | \n86,920 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease Liabilities | \n950 | \n1,920 | \n8,690 | \n22,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
Financing facilities
\n
The following table details the Group\u2019s secured loan facilities (undiscounted) at the reporting date.
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Available amount | \n184,800 | \n193,200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Unutilised amount | \n(18,000) | \n(18,000) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Utilised amount | \n166,800 | \n175,200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\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:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag186": {
"value": "\nCapital risk management
\nThe Group manages its capital to ensure that entities in the Group will be able to continue as a
\ngoing concern while maximising the return to stakeholders through the optimisation of the debt and
\nequity balance. The Group\u2019s overall strategy remains unchanged from 2024.
\nThe capital structure of the Group consists of debt (refer to Note 26), cash and cash equivalents
\n(refer to Note 21) and equity attributable to equity holders of the parent, comprising issued capital,
\nreserves 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 obtain
\ncash resources from its subsidiaries. There are currently no severe long-term restrictions in place
\nwhich impairs the Company\u2019s ability to repatriate funds from its subsidiaries.
\nUnder the terms of the RCF from Standard Bank (Mauritius) Limited and Nedbank Limited, the
\nfinancing facility provided by Caterpillar and the term loans provided by Macquarie Bank Limited
\nand Northrim, the Group is required to comply with certain financial covenants relating to:
\n\u2022 Interest Cover Ratio
\n\u2022 Gross Debt to EBITDA Ratio
\n\u2022 Debt to Equity Ratio
\n\u2022 Tangible Net Worth
\n\u2022 Loans to 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 these
\nfinancial covenants attached to the loans. There have been no breaches of the financial covenants
\nduring the reporting period.
\nRisk management is conducted within a framework of policies and guidelines that are continuously
\nmonitored by management and the Board of Directors. The objective is to minimise exposure to
\nmarket risks (interest rate risk, foreign currency risk and price risk), credit risk and liquidity risk.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag187": {
"value": "\nForeign currency risk
\nThe Group\u2019s activities expose it to the financial risks of fluctuations in foreign currency exchange
\nrates. In order to manage the Group\u2019s risk to foreign currency fluctuations, the Group tries to match
\nthe currency of operating costs with the currency of revenue as well as the currency of financial
\nassets with currency of financial liabilities. Financial assets and liabilities denominated in foreign
\ncurrencies are reviewed regularly by Management to ensure that the Group is not unduly exposed to
\nforeign currency risk.
\nFurther to this, the Group manages its exposure on foreign cash balances by converting excess
\nlocal currency cash to United States Dollar to minimise local currency cash balances maintained.
\nThe carrying amounts of the Group\u2019s foreign currency denominated monetary assets, cash and
\ncash equivalents, trade receivables, monetary liabilities and trade payables at 31 December 2025
\nare as follows
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Financial assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Australian Dollar (2025: AUD 0.5 million; 2024: AUD 3.6 million) | \n322 | \n2,225 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro (2025: EUR 1.8 million; 2024: EUR 0.9 million) | \n2,131 | \n987 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mauritanian Ouguiya (2025: MRU 65.2 million; 2024: MRU 34.5 million) | \n1,637 | \n865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOF 7,511 million; 2024: XOF 8,085 million) | \n12,995 | \n12,419 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XAF 3,533 million; 2024: XAF 5,027 million) | \n6,313 | \n7,999 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: 5,807 XOS million; 2024: XOS 4,564 million) | \n5,807 | \n7,0 89 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc (2025: GNF 6,388 million; 2024: GNF 33,758 million) | \n733 | \n3,925 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee (2025: PKR 435 million; 2024: PKR 879 million) | \n1,551 | \n3,153 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n7,701 | \n2,729 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n39,189 | \n41,391 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Financial liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Australian Dollar (2025: AUD 1.6 million; 2024: AUD 1.8 million) | \n1,275 | \n1,121 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Canadian Dollar (2025: CAD 2.2 million; 2024: CAD 1.7 million | \n1,657 | \n1,156 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Egyptian Pound (2025: EGP 11.5 million; 2024: EGP 21.7 million) | \n247 | \n427 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro (2025: EUR 1.0 million; 2024: EUR 1.7 million) | \n1,278 | \n1,731 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc (2025: GNF 1,325 million; 2024: GNF 2,950 million) | \n152 | \n343 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tanzanian Shillings (2025: TZS 1,457 million; 2024: TZS 2,279 million) | \n617 | \n952 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| British Pound (2025: GBP 0.5 million; 2024: GBP 0.4 million) | \n739 | \n497 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee (2025: PKR 92.5 million; 2024: PKR 32.4 million) | \n353 | \n116 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| South African Rands (2025: ZAR 2.9 million; 2024: ZAR 9.1 million) | \n269 | \n484 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOF 437.0 million; 2024: XOF 320.6 million) | \n804 | \n492 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XAF 135.1 million; 2024: XAF 365.8 million) | \n250 | \n582 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA (2025: XOS nil 2024: XOS 136.1 million) | \n- | \n211 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n287 | \n437 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n7,928 | \n8,549 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\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 foreign
\ncurrency denominated monetary items at year end and adjusts their translation for a 10% change in
\nforeign currency rates. A positive number below indicates an increase in profit before tax where the
\nUnited States Dollar strengthens by 10% against the relevant currency. For a 10% weakening of the
\nUnited States Dollar against the relevant currency, there would be an equal and opposite impact on
\nthe profit before tax.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Australian Dollar | \n87 | \n(100) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Canadian Dollar | \n(213) | \n34 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Euro | \n(78) | \n68 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Guinea Franc | \n(53) | \n(326) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Mauritanian Ouguiya | \n(144) | \n(74) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pakistan Rupee | \n(109) | \n(276) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Tanzanian Shillings | \n(70) | \n22 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XOF | \n(1,108) | \n(1,084) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XAF | \n(551) | \n(674) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| West African CFA \u2013 XOS | \n(528) | \n(625) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| All other currencies | \n(75) | \n51 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n(2,842) | \n(2,984) | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Interest rate risk management
\nAs a result of changes in interest rates, the Group is exposed to interest rate risk as entities in the
\nGroup borrow funds at variable interest rates and therefore borrowing costs could increase with
\nrate increases. The risk is managed by the Group by maintaining a conservative gearing ratio.
\nThe 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 (2024: 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 interest rates had been 200 basis points higher and all other variables were held constant, the
\nGroup\u2019s profit before taxation for the year ended 31 December 2025 would decrease by $2.3
\nmillion (2024: $2.3 million). This is mainly attributable to the Group\u2019s exposure to interest rates on
\nits variable rate borrowings. The decrease in the Group\u2019s sensitivity to interest rates, is directly
\nattributable to the variable interest rate long-term debt facilities, offset by the settlements that
\noccurred during the year, as disclosed in Note 26.
\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 year
\nended 31 December 2025 would increase by $4.7 million (2024: $1.5 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag189": {
"value": "\nCredit risk management
\nCredit risk refers to the risk that a counterparty will default on its contractual obligations resulting in
\nfinancial loss to the Group. Credit risk relates to potential exposure on trade and other receivables
\nand bank balances.
\nBefore accepting any new customer, the Group assesses the potential customer\u2019s credit quality and
\ndefines credit limits for each customer. Customers credit limits are reviewed annually. The Group\u2019s
\ncredit risk is concentrated as the Group currently provides mining and drilling services to a limited
\nnumber of major and mid-tier mining companies as well as junior exploration companies.
\nThe Group\u2019s exposure to credit risk is minimized as customers are given 30 to 45 days credit
\nperiods for services rendered. As at 31 December 2025, 1 customer individually contributed 10% or
\nmore to the Group\u2019s trade receivables (2024: 3 customers).
\nAn expected credit loss allowance of $0.1 million has been recognised (2024: $4.5 million).
\nFurther disclosures regarding trade and other receivables, which are neither past due nor impaired,
\nare provided in Note 19.
\nCredit risk also arises from cash and cash equivalents with banks and financial institutions. For banks
\nand financial institutions, only independently rated parties with minimum rating \u201cA\u201d are accepted.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag194": {
"value": "\nLiquidity risk management
\nUltimate responsibility for Liquidity Risk Management rests with the Board of Directors. The Group
\nmanages liquidity risk by maintaining adequate reserves, banking and reserve borrowing facilities,
\ncontinuously monitoring forecast and actual cash flows and by matching the maturity profiles of
\nfinancial assets and liabilities.
\nLiquidity risk tables:
\nThe following table details the Group\u2019s remaining contractual maturity for its financial assets and
\nliabilities with agreed repayment periods. The tables for assets have been drawn up based on the
\nundiscounted contractual maturities of the financial assets including interest that will be earned on
\nthose assets. The tables for liabilities represent undiscounted cash flows of financial liabilities based
\non the earliest repayment date on which the Group can be required to pay at the reporting date:
\n\n
\n\n\n | \n | \n | \n3 Months\u2013 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1 Month | \n1\u20133 Months | \n1 year | \n1\u20135 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets under Amortised Cost | \n42,813 | \n6,732 | \n2,706 | \n37 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-interest bearing \u2013 Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| at Amortised Cost | \n20,196 | \n11,345 | \n6,565 | \n519 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable interest rate instruments | \n7,210 | \n2,597 | \n8,764 | \n76,244 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease Liabilities | \n971 | \n2,039 | \n8,401 | \n24,678 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \n3 Months\u2013 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1 Month | \n1\u20133 Months | \n1 year | \n1\u20135 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets under Amortised Cost | \n38,719 | \n12,394 | \n3,604 | \n5,509 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-interest bearing \u2013 Financial Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| at Amortised Cost | \n10,414 | \n19,466 | \n7,053 | \n803 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable interest rate instruments | \n4,500 | \n7,141 | \n16,623 | \n86,920 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease Liabilities | \n950 | \n1,920 | \n8,690 | \n22,226 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Financing facilities
\nThe following table details the Group\u2019s secured loan facilities (undiscounted) at the reporting date.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Available amount | \n184,800 | \n193,200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Unutilised amount | \n(18,000) | \n(18,000) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Utilised amount | \n166,800 | \n175,200 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag190": {
"value": "\n\n
34. FAIR VALUE MEASUREMENTS
\n
Fair value adjustment on financial assets through profit or loss (investments)
\n
The Group\u2019s fair value adjustments on financial assets through profit or loss are listed and unlisted
\n
equity securities in the mining industry as well as other receivables which are measured at fair value at
\n
the end of each reporting period. The listed equity securities are designated as Level 1 financial assets
\n
in the fair value hierarchy. Their fair value is determined using quote bid prices in an active market. The
\n
fair value of these financial assets FVPTL amounted to $99.8 million (2024: $30.3 million).
\n
The fair values of financial instruments that are not traded in an active market and other receivables
\n
are determined using standard valuation techniques. These valuation techniques maximise the
\n
use of observable market data where available and rely as little as possible on Group specific
\n
estimates. The Directors consider that the carrying value amounts of financial assets and financial
\n
liabilities recorded at amortised cost in the Group\u2019s Annual Financial Statements are approximately
\n
equal to their fair values. The fair values disclosed for the financial assets and financial liabilities
\n
are classified in level 3 of the fair value hierarchy have been assessed to approximate their carrying
\n
amounts based on a net asset or cost approach for the equity securities and an income approach
\n
for other receivables.
\n
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag191": {
"value": "\n34. 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 unlisted
\nequity securities in the mining industry as well as other receivables which are measured at fair value at
\nthe end of each reporting period. The listed equity securities are designated as Level 1 financial assets
\nin the fair value hierarchy. Their fair value is determined using quote bid prices in an active market. The
\nfair value of these financial assets FVPTL amounted to $99.8 million (2024: $30.3 million).
\nThe fair values of financial instruments that are not traded in an active market and other receivables
\nare determined using standard valuation techniques. These valuation techniques maximise the
\nuse of observable market data where available and rely as little as possible on Group specific
\nestimates. The Directors consider that the carrying value amounts of financial assets and financial
\nliabilities recorded at amortised cost in the Group\u2019s Annual Financial Statements are approximately
\nequal to their fair values. The fair values disclosed for the financial assets and financial liabilities
\nare classified in level 3 of the fair value hierarchy have been assessed to approximate their carrying
\namounts based on a net asset or cost approach for the equity securities and an income approach
\nfor other receivables.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag195": {
"value": "\n35. AUDITOR\u2019S REMUNERATION
\nThe Group auditors are BDO LLP (\u201cBDO\u201d). The Group has engaged BDO London and other global
\nBDO audit firms to provide both audit and non-audit services to its various subsidiaries.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Fees paid to the Group\u2019s auditor | \n | \n | \n\n\n\n\n\n\n\n
\n\n| The audit of the Group\u2019s Annual Financial Statements | \n829 | \n688 | \n\n\n\n\n\n\n\n
\n\n| Non-audit services \u2013 Group | \n124 | \n100 | \n\n\n\n\n\n\n\n
\n\n| Fees paid to associates of the Group\u2019s auditor | \n | \n | \n\n\n\n\n\n\n\n
\n\n| The audit of the Group\u2019s subsidiaries | \n129 | \n135 | \n\n\n\n\n\n\n\n
\n\n| Non-audit services \u2013 BDO Egypt and BDO DRC | \n39 | \n26 | \n\n\n\n\n\n\n\n
\n\n | \n1,121 | \n949 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\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:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag196": {
"value": "\n\n
36. RELATED PARTIES
\n
During the year, the Company and its subsidiaries, in the ordinary course of business, entered into
\n
various sale and purchase transactions. All transactions are entered into at amounts negotiated
\n
between the parties.
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Directors\u2019 emoluments | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Short Term Benefits | \n2,993 | \n2,249 | \n\n\n\n\n\n\n\n
\n\n| Share Based Payments | \n859 | \n1,066 | \n\n\n\n\n\n\n\n
\n\n | \n3,852 | \n3,315 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
The Group considers the Key Management Personnel to be limited to the Board of Directors as they
\n
are responsible for planning and directing the Group\u2019s activities. The detail of the Directors\u2019 share
\n
transactions are included in the Remuneration Committee Report on page 91.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag197": {
"value": "\n36. RELATED PARTIES
\nDuring the year, the Company and its subsidiaries, in the ordinary course of business, entered into
\nvarious sale and purchase transactions. All transactions are entered into at amounts negotiated
\nbetween the parties.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Directors\u2019 emoluments | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Short Term Benefits | \n2,993 | \n2,249 | \n\n\n\n\n\n\n\n
\n\n| Share Based Payments | \n859 | \n1,066 | \n\n\n\n\n\n\n\n
\n\n | \n3,852 | \n3,315 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
The Group considers the Key Management Personnel to be limited to the Board of Directors as they
\nare responsible for planning and directing the Group\u2019s activities. The detail of the Directors\u2019 share
\ntransactions are included in the Remuneration Committee Report on page 91.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag198": {
"value": "\n\n
37. COMMITMENTS
\n
The Group has the following commitments:
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Committed capital expenditure | \n19,671 | \n12,074 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
The Group had outstanding purchase orders amounting to $29.4 million (2024: $15.4 million) at the
\n
end of the reporting period of which $19.7 million (2024: $12.1 million) were for capital expenditure.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag199": {
"value": "\n37. COMMITMENTS
\nThe Group has the following commitments:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| $\u2019000 | \n $\u2019000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Committed capital expenditure | \n19,671 | \n12,074 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
The Group had outstanding purchase orders amounting to $29.4 million (2024: $15.4 million) at the
\nend of the reporting period of which $19.7 million (2024: $12.1 million) were for capital expenditure.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag200": {
"value": "\n39. CONTINGENCIES
\nAs a result of the multiple jurisdictions in which the Group operates, there are a number of ongoing
\ntax audits. In the opinion of Management none of these ongoing audits represent a reasonable
\npossibility of a material settlement and as such, no contingent liability disclosure is required.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag201": {
"value": "\n40. EVENTS AFTER THE REPORTING PERIOD
\nThere have been no significant events affecting the Group since the year end.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag202": {
"value": "\n41. APPROVAL OF THE CONSOLIDATED FINANCIAL STATEMENTS
\nThe Annual Financial Statements set out on pages 109 to 151 were approved by the Board of
\nDirectors on 19 March 2026 in London.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag205": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag206": {
"value": "Victoria Place, 5th Floor 31 Victoria Street, Hamilton, HM 10, Bermuda",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800XG175G91JW8W37",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"footnote2": {
"value": "See note 38 for details of prior year restatement",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote2",
"language": "en"
}
},
"footnote0": {
"value": "See note 38 for details of prior year restatement",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote0",
"language": "en"
}
},
"footnote1": {
"value": "See note 38 for details of prior year restatement",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote1",
"language": "en"
}
},
"footnote3": {
"value": "See note 38 for details of prior year restatement",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote3",
"language": "en"
}
}
}
}