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"ConsolidatedCashFlowStatement_Label_0081": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncomeTaxesRefundClassifiedAsOperatingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_0083": { "value": "564000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_0084": { "value": "608000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_006": { "value": "165000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_005": { "value": "169000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_008": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_007": { "value": "18000000.0", "decimals": -6, "dimensions": { "concept": 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"hik:AdditionsOfInvestmentsAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00136": { "value": "27000000.0", "decimals": -6, "dimensions": { "concept": "hik:AdditionsOfInvestmentsAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00137": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "hik:ProceedsFromSaleOfInvestmentAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00138": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "hik:ProceedsFromSaleOfInvestmentAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00140": { "value": "150000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00139": { "value": "98000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00141": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00142": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00477": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "hik:AdvancePaymentRelatedToNonFinancialAssets", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00478": { "value": "23000000.0", "decimals": -6, "dimensions": { "concept": "hik:AdvancePaymentRelatedToNonFinancialAssets", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00563": { "value": "12000000.0", "decimals": -6, "dimensions": { "concept": "hik:PaymentOfContingentConsiderationClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00562": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "hik:PaymentOfContingentConsiderationClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00580": { "value": "8000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00579": { "value": "7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_00665": { "value": "-381000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_00664": { "value": "-333000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_0048": { "value": "684000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromNoncurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_0047": { "value": "778000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromNoncurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0050": { "value": "536000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0049": { "value": "841000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_0052": { "value": "387000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromCurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_0051": { "value": "437000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:ProceedsFromCurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0054": { "value": "411000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RepaymentsOfCurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0053": { "value": "467000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:RepaymentsOfCurrentBorrowings", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0056": { "value": "21000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0055": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0058": { "value": "175000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0057": { "value": "137000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0060": { "value": "3000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_0059": { "value": "4000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00143": { "value": "84000000.0", "decimals": -6, "dimensions": { "concept": "hik:InterestAndBankChargesPaid", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00144": { "value": "82000000.0", "decimals": -6, "dimensions": { "concept": "hik:InterestAndBankChargesPaid", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00145": { "value": "38000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00146": { "value": "0.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00147": { "value": "10000000.0", "decimals": -6, "dimensions": { "concept": "hik:DecreaseIncreaseInRestrictedCash", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_00148": { "value": "-10000000.0", "decimals": -6, "dimensions": { "concept": "hik:DecreaseIncreaseInRestrictedCash", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00581": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "hik:PaymentToCoDevelopmentAndEarnOutPaymentAgreement", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_NegatedLabel_00582": { "value": "1000000.0", "decimals": -6, "dimensions": { "concept": "hik:PaymentToCoDevelopmentAndEarnOutPaymentAgreement", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_00667": { "value": "-188000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_00666": { "value": "-337000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_0068": { "value": "-5000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_TotalLabel_0067": { "value": "-62000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_PeriodStartLabel_0070": { "value": "205000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_PeriodStartLabel_0069": { "value": "270000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_0072": { "value": "-12000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_Label_0071": { "value": "-3000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_PeriodEndLabel_0074": { "value": "188000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "ConsolidatedCashFlowStatement_PeriodEndLabel_0073": { "value": "205000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00409": { "value": "1. Adoption of new and revised standards
The following amendments to accounting standards have been issued
and are effective for annual periods beginning on 1 January 2024.
\n \n
IFRS 16 (Amendments)
Lease Liability in a Sale and Leaseback
IAS 1 (Amendments)
Classification of Liabilities as Current or
Non-Current
IAS 1 (Amendments)
Non-current Liabilities with Covenants
IAS 7 and IFRS 7
Supplier Finance
(Amendments)
Arrangements
These amendments had no significant impact on the consolidated
financial statements but may impact the accounting for future
transactions and arrangements.
The following new accounting standards and amendments to accounting
standards that had been issued but were not mandatory for annual
reporting periods ending on 31 December 2024 were not adopted early.
\n \n
IAS 21 (Amendments)
Lack of Exchangeability
Effective 1 January 2025
IFRS 9 and IFRS 7
Classification and Measurement of
(Amendments)
Financial Instruments
Effective 1 January 2026
IFRS 9 and IFRS 7
Contracts referencing Nature-dependent
(Amendments)
Electricity
Effective 1 January 2026
IFRS 19 (Standard)
Subsidiaries without Public
Effective 1 January 2027
Accountability: Disclosures
IFRS 18 (Standard)
Presentation and Disclosure in Financial
Effective 1 January 2027
Statements
Annual Improvements to
\u2013
IFRS 1 First-time Adoption of
IFRS Accounting
International Financial Reporting
Standards\u2014Volume 11
Standards
Effective 1 January 2026
\u2013
IFRS 7 Financial Instruments:
Disclosures
\u2013
Guidance on implementing IFRS 7
Financial Instruments: Disclosures
\u2013
IFRS 9 Financial Instruments
\u2013
IFRS 10 Consolidated Financial
Statements
\u2013
IAS 7 Statement of Cash Flows
The Group is currently assessing the implications of applying the
new standards and amendments on the Group\u2019s consolidated
financial statements.", "dimensions": { "concept": "hik:DisclosureOfAdoptionOfNewAndRevisedAccountingStandardsExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00410": { "value": "2. Accounting policies
General information
Hikma Pharmaceuticals PLC is a public limited liability company
incorporated and domiciled in the United Kingdom under the Companies
Act 2006. The address of the registered office is stated on page 215.
The Group\u2019s principal activities are the development, manufacture and
commercialisation of a broad range of generic, specialty and branded
pharmaceutical products across a range of dosage forms.
Basis of preparation
Hikma Pharmaceuticals PLC\u2019s consolidated financial statements have
been prepared in accordance with:
i.
UK-adopted International Accounting Standards and with the
requirements of the Companies Act 2006 as applicable to companies
reporting under those standards.
ii.
International Financial Reporting Standards as issued by the
International Accounting Standards Board (\u201dIFRS Accounting
Standards\u201d).
The consolidated financial statements have been prepared under the
historical cost convention, except for the revaluation to fair value of
certain financial assets and liabilities.
The accounting policies included in this note have been applied
consistently other than where new policies have been adopted.
The presentational currency of the Group\u2019s consolidated financial
statements is the US dollar, as the majority of the Group\u2019s business
is conducted in US dollars.
Going concern
The Directors believe that the Group is well diversified due to its
geographic spread, product diversity and large customer and supplier
base. Taking into account the Group\u2019s current position and its principal
risks for a period longer than 12 months from the date of signing the
consolidated financial statements, a going concern analysis has been
prepared using realistic scenarios, applying a severe but plausible
downside which demonstrates that the Group would maintain sufficient
liquidity headroom. Therefore, the Directors believe that the Group and
its subsidiaries are adequately placed to manage their business and
financing risks successfully, despite the current uncertain economic
outlook. Having assessed the principal risks, the Directors considered it
appropriate to adopt the going concern basis of accounting in preparing
the consolidated financial statements. (see page 87).
Covenants on major financial debt arrangements are suspended while
the Group retains its investment grade status from two rating agencies.
As of 31 December 2024, the Group\u2019s investment grade rating was
affirmed by S&P and Fitch.
Basis of consolidation
The consolidated financial statements incorporate the results of
Hikma Pharmaceuticals PLC (the Company) and entities controlled
by the Company (together, the Group).
All subsidiaries and the Company\u2019s financial statements are consolidated
up to 31 December each year.
Business combinations
The acquisition of subsidiaries is accounted for using the acquisition
method. All identifiable assets, liabilities and contingent liabilities acquired
are measured at fair value on the acquisition date. All acquisition-related
costs are recognised in the consolidated income statement as incurred.
The consideration is measured at the aggregate fair values of assets
given, liabilities incurred or assumed, and equity instruments issued by
the Group in exchange for control of the acquiree, at the acquisition date.
Where applicable, this consideration may include the fair value of assets
or liabilities resulting from a contingent consideration arrangement.
Contingent consideration classified as an asset or liability is a financial
instrument and, within the scope of IFRS 9 \u2018Financial Instruments\u2019, is
measured at fair value, with changes in fair value recognised in the
consolidated income statement in line with IFRS 9.
Subsequent changes to those fair values can only affect the measurement
of goodwill, where they occur during the \u2018measurement period\u2019 and are
as a result of additional information becoming available about facts and
circumstances that existed at the acquisition date. All other changes are
dealt with in accordance with relevant IFRS Accounting Standards. This will
usually mean that changes in the fair value of consideration are recognised
in the consolidated income statement.
Goodwill arising on acquisition is recognised as an asset and initially
measured at cost, being the excess of the aggregate of consideration,
non-controlling interest and any fair value of previously held equity
interest over the fair values of the identifiable net assets acquired. If, after
reassessment, the Group\u2019s interest in the net fair value of the acquiree\u2019s
identifiable assets, liabilities and acquired contingent liabilities exceeds
the cost of the consideration, the gain is recognised immediately in the
consolidated income statement.
The non-controlling interest in the acquiree is initially measured at the
non-controlling interest\u2019s proportion of the net fair value of the assets,
liabilities and acquired contingent liabilities recognised.
If the initial accounting for a business combination is incomplete by the
end of the reporting period in which the combination occurs, the Group
reports provisional amounts for the items for which the accounting is
incomplete. Those provisional amounts are adjusted during the
measurement period, or additional assets or liabilities are recognised,
to reflect new information obtained about facts and circumstances that
existed as of the acquisition date that, if known, would have affected the
amounts recognised as of that date.
The measurement period is the period from the date of acquisition
to the date the Group obtains complete information about facts and
circumstances that existed as of the acquisition date and is subject to
a maximum of one year.
Revenue recognition
Revenue is recognised in the consolidated income statement when
control of the goods or services are transferred to the customer at an
amount that reflects the consideration to which the Group expects to
be entitled in exchange for those goods or services. The point at which
control passes is determined by each customer arrangement, but
generally occurs on delivery to the customer.
The Group has generally concluded that it acts as principal in its revenue
arrangements because it typically controls the goods before the transfer
to the customer.
The Group manufactures certain medicines on behalf of customers.
In most cases, control is transferred to the customer over time, as these
medicines have no alternative use, and the Group has an enforceable
right to payment for performance completed to date. For the majority
of these arrangements, progress towards satisfying the Group\u2019s
performance obligations is measured based on the units of product
approved by the quality control department.
Revenue represents the amounts receivable after the deduction
of discounts, value added tax, other sales taxes, allowances given,
provisions for chargebacks, accruals for estimated future rebates,
returns and price adjustments. The methodology and assumptions
used to estimate rebates and returns are monitored and adjusted
regularly in light of contractual and historical information.
The Group does not expect to have any contracts where the period
between the transfer of the promised goods or services to the customer
and payment by the customer exceeds one year. As a consequence, the
Group does not adjust any of the transaction prices for time value of money.
Variable consideration
The ultimate net selling price is calculated using variable consideration
estimates for certain gross to net adjustments.
Chargebacks
In the US, the Group sells its products directly to wholesale distributors,
generic distributors, retail pharmacy chains and mail-order pharmacies.
The Group also sells its products indirectly to independent pharmacies,
managed care organisations, hospitals, and group purchasing
organisations, collectively referred to as \u2018indirect customers\u2019. The Group
enters into agreements with its indirect customers to establish pricing
for certain products. The indirect customers then independently
select a wholesaler from which they purchase the products at agreed-
upon prices. The Group will provide credit to the wholesaler for the
difference between the agreed-upon price with the indirect customer
and the wholesaler\u2019s invoice price. This credit is called a chargeback.
The provision for chargebacks is based on historical sell-through levels
by the Group\u2019s wholesale customers to the indirect customers, and
estimated wholesaler inventory levels. As sales are made to large
wholesale customers, the Group continually monitors the provision for
chargebacks and makes adjustments when it believes that actual
chargebacks may differ from estimated reserves.
Returns
The Group has a product return policy that allows customers to return
the product within a specified period prior to and subsequent to the
expiration date. Provisions for returns are recognised as a reduction
of revenue in the period in which the underlying sales are recognised.
The Group estimates its provision for returns based on historical
experience, representing management\u2019s best estimate. While such
experience has enabled reasonable estimations in the past, history
may not always be an accurate indicator of future returns. The Group
continually monitors the provisions for returns and makes adjustments
when it believes that actual product returns may differ from established
reserves (see Note 27 for return sensitivity analysis).
Rebates
In the US, rebates are granted to wholesaler distributors and direct
customers. Rebates are also granted to healthcare authorities and certain
indirect customers under contractual arrangements. Products sold in the
US are covered by various programmes (such as Medicaid) under which
products are sold at a discount.
The Group estimates its provision for rebates based on current
contractual terms and conditions as well as historical experience,
changes to business practices and credit terms. While such experience
has enabled reasonable estimations in the past, history may not always
be an accurate indicator of future rebate liabilities. The Group continually
monitors the provisions for rebates and makes adjustments when it
believes that actual rebates may differ from established reserves.
(see Notes 21 and 27 for rebates sensitivity analysis).
Performance obligation
Free goods
Free goods are issued to certain customers as an alternative to discounts.
These free goods give rise to a separate performance obligation, which
requires management to allocate the transaction price to the original
goods and the related free goods. Revenue for free goods is recognised
when they are transferred to the customer and a contract liability is
recognised when the free goods are due but not yet transferred to
the customer.
Contract manufacturing services
Contract manufacturing services that include commitments by the Group
to make facility space and equipment available may be deemed to include
lease components which are evaluated under IFRS 16 \u201cLeases\u201d. For
arrangements that contain both lease and non-lease components,
consideration in the contract is allocated on a relative standalone selling-
price basis. Revenue for these components is recognised when the related
obligations are satisfied, while contract liabilities and deferred lease income
are recognised for the due unsatisfied obligations.
Share-based payments
(Note 36)
At the Company\u2019s discretion and subject to the achievement of Group
and personal performance criteria in the prior year, employees
(including Executive Directors) of the Group receive restricted share-
based awards, whereby employees render their services in exchange
for shares or rights over shares (equity-settled transactions).
Additionally, a share-based award was introduced to Executive Directors
under the 2023 Remuneration Policy, which represents a performance
share plan with performance measured over certain non-market and
market conditions in future years.
The cost of share-based payment transactions with employees for
restricted awards is measured based on the fair value at the grant date.
Fair value is determined using the share price at the grant date, discounted
for dividends, except for awards granted to Executive Directors, where no
adjustment is made since participants receive dividends during the vesting
period in the form of additional shares. The cost of these share-based
payments is recognised on a straight-line basis over the performance year
and the vesting period, with a corresponding increase in equity.
The cost of share-based payments\u2019 transactions with Executive Directors
for the performance awards is measured by reference to the fair value at
the date at which the share-based payments are granted. Fair value is
determined based on Monte Carlo methodology for the market condition
portion. For non-market conditions, fair value is determined based on the
share price at the date of the grant, no discounting for dividend yield is
applied as participants will receive the benefit of dividends paid during
the vesting period in the form of additional shares. The cost is recognised,
together with a corresponding increase in equity, on a straight-line basis
over the vesting period after the grant date.
The Group revises its estimate of the number of equity instruments
expected to vest, and the impact of the revision on the original estimates
(except for the portion related to a market vesting condition). The impact,
if any, is recognised in the consolidated income statement, such that the
cumulative expense reflects the revised estimate, with a corresponding
adjustment to equity reserves.
The dilutive effect of outstanding share-based payments is reflected in the
computation of diluted earnings per share.
The Group provides funding to the employee benefit trust (EBT) to acquire
Company shares, fulfilling its obligation to deliver shares when employees
exercise their awards. Shares held by the EBT are deducted from other
reserves, with a corresponding transfer to retained earnings upon their
delivery to satisfy exercise of share awards.
Taxes
(Note 12)
The Group provides for income tax according to the laws and regulations
prevailing in the countries where the Group operates. Furthermore, the
Group computes and records deferred tax assets and liabilities according
to IAS 12 \u2018Income Taxes\u2019.
The tax expense represents the sum of the current tax in the current
period and deferred tax.
Current Income Tax
Current income tax assets and liabilities are measured at the amount
expected to be recovered from or paid to the taxation authorities within
one year.
The current tax incurred in the period is based on taxable profit for the
year and prior year movement accounted for in the current year. Taxable
profit differs from net profit as reported in the consolidated income
statement because it excludes items of income or expense that are
taxable or deductible in other years and it further excludes items that are
never taxable or deductible. The Group\u2019s tax incurred is calculated using
tax rates that have been enacted or substantively enacted by the
consolidated balance sheet date.
Deferred tax
Deferred tax is the tax expected to be payable or recoverable on
differences between the carrying amounts of assets and liabilities in the
consolidated financial statements and the corresponding tax bases used
in the computation of taxable profit and is accounted for using the
consolidated balance sheet liability method. Deferred tax liabilities are
generally recognised for all taxable temporary differences and deferred
tax assets are recognised to the extent that it is probable that taxable
profits will be available against which deductible temporary differences
will reverse. To the extent the temporary difference arises from goodwill
or from the initial recognition (other than in a business combination) of
other assets and liabilities in a transaction that affects neither the taxable
profit nor the accounting profit and at the time of the transaction does
not give rise to equal taxable and deductible temporary differences, no
deferred tax is provided.
Deferred tax liabilities are recognised for taxable temporary differences
arising on investments in subsidiaries, and interests in joint ventures,
except where the Group is able to control the reversal of the temporary
difference and it is probable that the temporary difference will not reverse
in the foreseeable future. Deferred tax is calculated at the tax rates that
are expected to apply in the period when the liability is settled, or the
asset is realised. Deferred tax is charged or credited in the consolidated
income statement, except when it relates to items charged or credited
directly to equity, in which case the deferred tax is also dealt within equity.
Deferred tax assets and liabilities are offset when there is a legally
enforceable right to offset current tax assets against current tax liabilities
and when they relate to income taxes levied by the same taxation
authority and the Group intends to settle its current tax assets and
liabilities on a net basis.
The carrying amount of deferred tax assets is reviewed at each
consolidated balance sheet date and reduced to the extent that it is no
longer probable that sufficient taxable profits will be available to allow all
or part of the asset to be recovered.
Mandatory temporary exception
The Group has applied the temporary exception issued by the IASB in
May 2023 from the accounting requirements for deferred taxes in IAS 12.
Accordingly, the Group neither recognises nor discloses information about
deferred tax assets and liabilities related to Pillar Two income taxes.
Uncertain tax position
In line with IFRIC 23, if it is considered probable that a tax authority will
accept an uncertain tax treatment, the tax charge should be calculated
on that basis. If it is not considered probable, the effect of the uncertainty
should be estimated and reflected in the tax charge. In assessing the
uncertainty, it is assumed that the tax authority will have full knowledge of
all information related to the matter.
Exceptional items and other adjustments
(Note 6)
We use a number of non-IFRS measures to report and monitor the
performance of our business. Management uses these adjusted numbers
internally to measure our progress and for setting performance targets.
We also present these numbers, alongside our reported results, to
external audiences to help them understand the underlying performance
of our business. Our adjusted numbers may be calculated differently to
other companies.
Adjusted measures are not substitutable for IFRS numbers and should
not be considered superior to results presented in accordance with IFRS
Accounting Standards.
Core results
Reported results represent the Group\u2019s overall performance. However,
these results can include one-off or non-cash items that mask the
underlying performance of the Group. To provide a more complete
picture of the Group\u2019s performance and to improve comparability of our
consolidated financial statements to external audiences, alongside our
reported results, we provide core results, which are a non-IFRS measure.
We represent and discuss our Group and segmental financials reconciled
between reported and core results. This presentation allows for full
visibility and transparency of our financials so that shareholders are able
to clearly assess the performance factors of the Group.
Core results mainly exclude:
\u2013
Amortisation of intangible assets other than software
\u2013
Impairment charge/reversal of intangible assets and property,
plant and equipment
\u2013
Finance income and expense resulting from remeasurement
and unwinding of contingent consideration and co-development
earnout payment agreement financial liabilities
\u2013
Items which management believes to be exceptional in nature by
virtue of their size or incidence, or have a distortive effect on current
year earnings, including but not limited to costs associated with
business combinations, one-off gains and losses on disposal of
businesses, legal expenses, reorganisation costs and any
exceptional items related to tax such as significant tax
benefit/expense associated with previously unrecognised deferred
tax assets/liabilities
Our core results exclude the exceptional items and other adjustments
set out in Note 6.
Intangible assets
(Note 15)
Intangible assets are measured at cost, less any accumulated
amortisation and impairment losses.
Intangible assets, other than goodwill, are amortised on a straight-line
basis and the expense is recognised in the selling, general and
administrative expenses.
Judgement is used to assess the degree of certainty attached to the flow
of future economic benefits that are attributable to the use of the asset
on the basis of the evidence available at the time of initial recognition,
giving greater weight to external evidence.
Expenditures on research and development activities are charged to
the consolidated income statement, except only when the criteria for
recognising an internally generated intangible asset is met, which
is usually when approval from the relevant regulatory authority is
considered probable.
Also, the Group engages with third-party research and development
companies to develop products on its behalf. Substantial payments
made to such third parties to fund research and development efforts
are recognised as intangible assets if the capitalisation criteria for an
intangible asset are met, typically when licences are acquired and certain
milestones are met. All other expenditures are charged to the
consolidated income statement.
Principal intangible assets are:
(a)
Goodwill
(b)
Product-related intangibles:
(i)
Product files and in-licensed products recognised through
acquisitions and partnerships are amortised over their useful
economic lives once the asset is ready for use
(ii) In-process product files recognised on acquisition are amortised
over the useful economic life once the asset is ready for use
(c)
Purchased software:
is amortised over the useful economic life when
the asset is ready for use
Other identified intangibles are:
(d)
Customer relationships:
represent the value attributed to the long-
term relationships held with existing customers that the Group
acquired on business combinations. Customer relationships are
amortised over their useful economic lives
(e)
Trade names:
are amortised over their useful lives from the date
of acquisition
(f)
Marketing rights:
are amortised over their useful lives commencing
in the year in which the rights first generate sales
Details of the intangible assets useful lives are included in Note 15.
Property, plant and equipment
(Note 16)
Property, plant and equipment are stated at cost on acquisition and are
depreciated on a straight-line basis except for land.
The normal expected useful lives of the major categories of Property,
plant and equipment are:
\n \n
Buildings
20 to 50 years
Machinery and equipment
3 to 20 years
Vehicles, fixtures and equipment
3 to 13 years
A unit of production method of depreciation is applied to operations in
their start-up phase, as this reflects the expected pattern of consumption
of the future economic benefits embodied in the assets. When these
assets are fully utilised, a straight-line method of depreciation is applied.
Projects under construction are carried at cost, less any recognised
impairment loss. Depreciation of these assets, on the same basis as other
property, plant and equipment assets, commences when the assets are
ready for their intended use.
Any additional costs that extend the useful life of property, plant and
equipment are capitalised.
Impairment of intangible assets and property, plant
and equipment
At the same time each year, the Group carries out an impairment review
for goodwill and intangible assets that are not yet ready for use as follows:
(a) Goodwill is allocated to cash-generating units (CGUs). These CGUs
are tested for impairment annually, or more frequently when there is
an indication that the unit may be impaired. If the recoverable amount
of the CGU is less than its carrying amount, the impairment loss is
allocated first to reduce the carrying amount of any goodwill allocated
to the unit and then to the other assets of the unit pro rata on the
basis of the carrying amount of each asset in the unit. An impairment
loss recognised for goodwill is not reversed in subsequent periods
(b) Intangible assets that are not yet ready for use are not subject to
amortisation and are tested annually for impairment or more
frequently if events or changes in circumstances indicate that they
might be impaired
Where applicable, the Group carries forward and uses the most recent
detailed calculation of a cash-generating unit\u2019s recoverable amount
made in a preceding period, provided all of the following criteria are met:
\u2013
The assets and liabilities making up the unit have not changed
significantly since the last recoverable amount calculation
\u2013
The prior calculation indicated that the recoverable amount
exceeded the carrying amount of the unit by a substantial margin,
reflecting significant headroom
\u2013
An analysis of events and changes in circumstances since the last
calculation indicates that the likelihood of the current recoverable
amount being lower than the carrying amount is remote
The Group also reviews the carrying amounts of property, plant and
equipment and intangible assets that are subject to depreciation and
amortisation to determine whether there is any indication that those assets
are impaired. If such indication exists, the recoverable amount of the asset
is estimated to determine the extent of the impairment loss (if any).
If the recoverable amount of an asset (or CGU) is lower than its carrying
amount, the asset (or CGU) is written down to its recoverable amount.
The resulting impairment loss is recognised immediately in the
consolidated income statement.
When an impairment loss for the asset, other than goodwill, subsequently
reverses, the carrying amount of the asset is increased to the revised
estimate of its recoverable amount. However, the increased carrying
amount should not exceed the carrying amount that would have been
determined had there been no impairment in prior years. A reversal of
an impairment loss is recognised immediately in the consolidated
income statement.
The recoverable amount of an asset or a cash-generating unit is the
higher of its fair value less costs of disposal and its value in use.
Leases
(Note 17)
In accordance with IFRS 16, the Group applies a single recognition and
measurement approach for all leases, except for short-term leases and
leases of low-value assets. The Group recognises lease liabilities to make
lease payments and right-of-use assets representing the right to use the
underlying assets:
\u2013
Right-of-use assets: The Group recognises right-of-use assets at
the commencement date of the lease (i.e. the date the underlying
asset is available for use). Right-of-use assets are measured at cost,
less any accumulated depreciation and impairment losses, and
adjusted for any remeasurement of lease liabilities. The cost of
right-of-use assets includes the amount of lease liabilities
recognised, initial direct costs incurred, and lease payments made
at or before the commencement date less any lease incentives
received. Unless the Group is reasonably certain of obtaining
ownership of a leased asset at the end of the lease term, the
recognised right-of-use assets are depreciated on a straight-line
basis over the shorter of its estimated useful life and the lease term
\u2013
Lease liabilities: at the commencement date of the lease, the Group
recognises lease liabilities measured at the present value of lease
payments to be made over the lease term. The lease payments
include fixed payments, less any lease incentives receivable,
variable lease payments that depend on an index or a rate, and
amounts expected to be paid under residual value guarantees. The
lease payments also include the exercise price of a purchase option,
payments for optional extension periods and payments of penalties
for terminating a lease when these options are reasonably certain to
be exercised by the Group. The discount rate used to calculate the
lease liabilities is the incremental borrowing rate (IBR). The Group
estimates the IBR using observable inputs (such as market interest
rates) when available and is required to make certain entity-specific
estimates (such as the subsidiary\u2019s stand-alone credit profile)
\u2013
Short-term leases and leases of low-value assets: the Group applies
the short-term lease recognition exemption to its short-term leases
of machinery and equipment (i.e. those leases that have a lease
term of 12 months or less from the commencement date and do not
contain a purchase option). It also applies the lease of low-value
assets recognition exemption to leases of office equipment that are
considered of low value (below $5,000). Lease payments on short-
term leases and leases of low-value assets are recognised as an
expense on a straight-line basis over the lease term
Inventories
(Note 20)
Inventories are stated at the lower of cost and net realisable value.
Purchased products are stated at acquisition costs including all
additional attributable costs incurred in bringing each product to its
present location and condition. The costs of own-manufactured products
comprise direct materials and, where applicable, direct labour costs and
any overheads that have been incurred in bringing the inventories to their
present location and condition. In the consolidated balance sheet,
inventory is primarily valued at historical cost determined on a moving
average basis, and this value is used to determine the cost of sales in the
consolidated income statement.
Provisions
(Note 26)
Provisions are recognised when the Group has a present obligation (legal
or constructive) as a result of a past event, it is probable that an outflow of
resources will be required to settle the obligations and a reliable estimate
can be made of the amount of the obligation.
Financial instruments
Financial assets and financial liabilities are recognised on the Group\u2019s
consolidated balance sheet when the Group becomes a party to the
contractual provisions of the instrument.
Financial assets
The Group classifies its financial assets in the following
measurement categories:
(i) Financial assets at FVTPL
(Note 23)
Include listed shares, debt instruments and investment portfolios held
by the Group that are traded in an active market and are designated
as being measured at fair value through profit or loss. Gains and losses
arising from changes in fair value are recognised in the consolidated
income statement
(ii) Financial assets at FVTOCI
(Note 19)
The Group irrevocably chooses to designate certain investments as
financial assets at FVTOCI as they are mainly venture capital investments
and are not held for trading. Investments in unlisted shares are measured
using a level 3 fair value which is based on cost and adjusted as necessary
for impairment and revaluations with reference to relevant available
information and recent financing rounds. For investments in listed shares,
fair value is readily determinable under level 1 valuation. (see Note 29)
(iii) Financial assets at amortised cost
Trade receivables, loans, and other receivables that have fixed or
determinable payments that are not quoted in an active market are
classified as \u2018financial assets at amortised cost\u2019.
For trade receivables and contract assets, the Group applies a simplified
approach in calculating expected credit loss. Therefore, the Group does
not track changes in credit risk, but instead recognises a loss allowance
based on lifetime expected credit losses at each reporting date.
The Group has established a provision matrix that is based on its
historical credit loss experience, adjusted for forward-looking factors
specific to the debtors and the economic environment.
Financial liabilities
Financial liabilities are classified as either financial liabilities at FVTPL
or financial debts at amortised cost, representing loans and borrowings.
The classification depends on the nature and purpose of the financial
liabilities and is determined at the time of initial recognition.
(i) Financial liabilities at FVTPL
(Notes 27 and 30)
Financial liabilities at FVTPL comprise contingent consideration arising
from business combinations in the form of contractual liabilities to
make milestone payments that are dependent on the achievement
of certain regulatory approvals; and payments based on future sales
of certain products.
These financial liabilities are recorded under other current liabilities
and other non-current liabilities in the consolidated balance sheet.
(ii) Financial debts
Financial debts are initially measured at fair value, net of transaction
costs and subsequently measured at amortised cost using the effective
interest method.
Cash dividend
The Company recognises a liability to pay a dividend when the
distribution is authorised and no longer at the discretion of the Company.
In accordance with the laws of the United Kingdom, a final dividend is
recognised when it is approved by the majority of shareholders and an
interim dividend is recognised when it is paid.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00471": { "value": "General information
Hikma Pharmaceuticals PLC is a public limited liability company
incorporated and domiciled in the United Kingdom under the Companies
Act 2006. The address of the registered office is stated on page 215.
The Group\u2019s principal activities are the development, manufacture and
commercialisation of a broad range of generic, specialty and branded
pharmaceutical products across a range of dosage forms.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00405": { "value": "Hikma Pharmaceuticals PLC", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00402": { "value": "Hikma Pharmaceuticals PLC", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00399": { "value": "Hikma Pharmaceuticals PLC", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00408": { "value": "public limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00407": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00403": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00400": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00404": { "value": "The Group\u2019s principal activities are the development, manufacture and commercialisation of a broad range of generic, specialty and branded pharmaceutical products across a range of dosage forms.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00472": { "value": "Basis of preparation
Hikma Pharmaceuticals PLC\u2019s consolidated financial statements have
been prepared in accordance with:
i.
UK-adopted International Accounting Standards and with the
requirements of the Companies Act 2006 as applicable to companies
reporting under those standards.
ii.
International Financial Reporting Standards as issued by the
International Accounting Standards Board (\u201dIFRS Accounting
Standards\u201d).
The consolidated financial statements have been prepared under the
historical cost convention, except for the revaluation to fair value of
certain financial assets and liabilities.
The accounting policies included in this note have been applied
consistently other than where new policies have been adopted.
The presentational currency of the Group\u2019s consolidated financial
statements is the US dollar, as the majority of the Group\u2019s business
is conducted in US dollars.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00473": { "value": "Going concern
The Directors believe that the Group is well diversified due to its
geographic spread, product diversity and large customer and supplier
base. Taking into account the Group\u2019s current position and its principal
risks for a period longer than 12 months from the date of signing the
consolidated financial statements, a going concern analysis has been
prepared using realistic scenarios, applying a severe but plausible
downside which demonstrates that the Group would maintain sufficient
liquidity headroom. Therefore, the Directors believe that the Group and
its subsidiaries are adequately placed to manage their business and
financing risks successfully, despite the current uncertain economic
outlook. Having assessed the principal risks, the Directors considered it
appropriate to adopt the going concern basis of accounting in preparing
the consolidated financial statements. (see page 87).
Covenants on major financial debt arrangements are suspended while
the Group retains its investment grade status from two rating agencies.
As of 31 December 2024, the Group\u2019s investment grade rating was
affirmed by S&P and Fitch.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00474": { "value": "Basis of consolidation
The consolidated financial statements incorporate the results of
Hikma Pharmaceuticals PLC (the Company) and entities controlled
by the Company (together, the Group).
All subsidiaries and the Company\u2019s financial statements are consolidated
up to 31 December each year.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00546": { "value": "Business combinations
The acquisition of subsidiaries is accounted for using the acquisition
method. All identifiable assets, liabilities and contingent liabilities acquired
are measured at fair value on the acquisition date. All acquisition-related
costs are recognised in the consolidated income statement as incurred.
The consideration is measured at the aggregate fair values of assets
given, liabilities incurred or assumed, and equity instruments issued by
the Group in exchange for control of the acquiree, at the acquisition date.
Where applicable, this consideration may include the fair value of assets
or liabilities resulting from a contingent consideration arrangement.
Contingent consideration classified as an asset or liability is a financial
instrument and, within the scope of IFRS 9 \u2018Financial Instruments\u2019, is
measured at fair value, with changes in fair value recognised in the
consolidated income statement in line with IFRS 9.
Subsequent changes to those fair values can only affect the measurement
of goodwill, where they occur during the \u2018measurement period\u2019 and are
as a result of additional information becoming available about facts and
circumstances that existed at the acquisition date. All other changes are
dealt with in accordance with relevant IFRS Accounting Standards. This will
usually mean that changes in the fair value of consideration are recognised
in the consolidated income statement.
Goodwill arising on acquisition is recognised as an asset and initially
measured at cost, being the excess of the aggregate of consideration,
non-controlling interest and any fair value of previously held equity
interest over the fair values of the identifiable net assets acquired. If, after
reassessment, the Group\u2019s interest in the net fair value of the acquiree\u2019s
identifiable assets, liabilities and acquired contingent liabilities exceeds
the cost of the consideration, the gain is recognised immediately in the
consolidated income statement.
The non-controlling interest in the acquiree is initially measured at the
non-controlling interest\u2019s proportion of the net fair value of the assets,
liabilities and acquired contingent liabilities recognised.
If the initial accounting for a business combination is incomplete by the
end of the reporting period in which the combination occurs, the Group
reports provisional amounts for the items for which the accounting is
incomplete. Those provisional amounts are adjusted during the
measurement period, or additional assets or liabilities are recognised,
to reflect new information obtained about facts and circumstances that
existed as of the acquisition date that, if known, would have affected the
amounts recognised as of that date.
The measurement period is the period from the date of acquisition
to the date the Group obtains complete information about facts and
circumstances that existed as of the acquisition date and is subject to
a maximum of one year.(a) Goodwill", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00545": { "value": "Business combinations
The acquisition of subsidiaries is accounted for using the acquisition
method. All identifiable assets, liabilities and contingent liabilities acquired
are measured at fair value on the acquisition date. All acquisition-related
costs are recognised in the consolidated income statement as incurred.
The consideration is measured at the aggregate fair values of assets
given, liabilities incurred or assumed, and equity instruments issued by
the Group in exchange for control of the acquiree, at the acquisition date.
Where applicable, this consideration may include the fair value of assets
or liabilities resulting from a contingent consideration arrangement.
Contingent consideration classified as an asset or liability is a financial
instrument and, within the scope of IFRS 9 \u2018Financial Instruments\u2019, is
measured at fair value, with changes in fair value recognised in the
consolidated income statement in line with IFRS 9.
Subsequent changes to those fair values can only affect the measurement
of goodwill, where they occur during the \u2018measurement period\u2019 and are
as a result of additional information becoming available about facts and
circumstances that existed at the acquisition date. All other changes are
dealt with in accordance with relevant IFRS Accounting Standards. This will
usually mean that changes in the fair value of consideration are recognised
in the consolidated income statement.
Goodwill arising on acquisition is recognised as an asset and initially
measured at cost, being the excess of the aggregate of consideration,
non-controlling interest and any fair value of previously held equity
interest over the fair values of the identifiable net assets acquired. If, after
reassessment, the Group\u2019s interest in the net fair value of the acquiree\u2019s
identifiable assets, liabilities and acquired contingent liabilities exceeds
the cost of the consideration, the gain is recognised immediately in the
consolidated income statement.
The non-controlling interest in the acquiree is initially measured at the
non-controlling interest\u2019s proportion of the net fair value of the assets,
liabilities and acquired contingent liabilities recognised.
If the initial accounting for a business combination is incomplete by the
end of the reporting period in which the combination occurs, the Group
reports provisional amounts for the items for which the accounting is
incomplete. Those provisional amounts are adjusted during the
measurement period, or additional assets or liabilities are recognised,
to reflect new information obtained about facts and circumstances that
existed as of the acquisition date that, if known, would have affected the
amounts recognised as of that date.
The measurement period is the period from the date of acquisition
to the date the Group obtains complete information about facts and
circumstances that existed as of the acquisition date and is subject to
a maximum of one year.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00547": { "value": "Revenue recognition
Revenue is recognised in the consolidated income statement when
control of the goods or services are transferred to the customer at an
amount that reflects the consideration to which the Group expects to
be entitled in exchange for those goods or services. The point at which
control passes is determined by each customer arrangement, but
generally occurs on delivery to the customer.
The Group has generally concluded that it acts as principal in its revenue
arrangements because it typically controls the goods before the transfer
to the customer.
The Group manufactures certain medicines on behalf of customers.
In most cases, control is transferred to the customer over time, as these
medicines have no alternative use, and the Group has an enforceable
right to payment for performance completed to date. For the majority
of these arrangements, progress towards satisfying the Group\u2019s
performance obligations is measured based on the units of product
approved by the quality control department.
Revenue represents the amounts receivable after the deduction
of discounts, value added tax, other sales taxes, allowances given,
provisions for chargebacks, accruals for estimated future rebates,
returns and price adjustments. The methodology and assumptions
used to estimate rebates and returns are monitored and adjusted
regularly in light of contractual and historical information.
The Group does not expect to have any contracts where the period
between the transfer of the promised goods or services to the customer
and payment by the customer exceeds one year. As a consequence, the
Group does not adjust any of the transaction prices for time value of money.
Variable consideration
The ultimate net selling price is calculated using variable consideration
estimates for certain gross to net adjustments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00548": { "value": "Chargebacks
In the US, the Group sells its products directly to wholesale distributors,
generic distributors, retail pharmacy chains and mail-order pharmacies.
The Group also sells its products indirectly to independent pharmacies,
managed care organisations, hospitals, and group purchasing
organisations, collectively referred to as \u2018indirect customers\u2019. The Group
enters into agreements with its indirect customers to establish pricing
for certain products. The indirect customers then independently
select a wholesaler from which they purchase the products at agreed-
upon prices. The Group will provide credit to the wholesaler for the
difference between the agreed-upon price with the indirect customer
and the wholesaler\u2019s invoice price. This credit is called a chargeback.
The provision for chargebacks is based on historical sell-through levels
by the Group\u2019s wholesale customers to the indirect customers, and
estimated wholesaler inventory levels. As sales are made to large
wholesale customers, the Group continually monitors the provision for
chargebacks and makes adjustments when it believes that actual
chargebacks may differ from estimated reserves. ", "dimensions": { "concept": "hik:DescriptionOfAccountingPolicyForChargebacksExplanatoryPolicyTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00549": { "value": "Returns
The Group has a product return policy that allows customers to return
the product within a specified period prior to and subsequent to the
expiration date. Provisions for returns are recognised as a reduction
of revenue in the period in which the underlying sales are recognised.
The Group estimates its provision for returns based on historical
experience, representing management\u2019s best estimate. While such
experience has enabled reasonable estimations in the past, history
may not always be an accurate indicator of future returns. The Group
continually monitors the provisions for returns and makes adjustments
when it believes that actual product returns may differ from established
reserves (see Note 27 for return sensitivity analysis).", "dimensions": { "concept": "hik:DescriptionOfAccountingPolicyForReturnsExplanatoryPolicyTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00550": { "value": "Rebates
In the US, rebates are granted to wholesaler distributors and direct
customers. Rebates are also granted to healthcare authorities and certain
indirect customers under contractual arrangements. Products sold in the
US are covered by various programmes (such as Medicaid) under which
products are sold at a discount.
The Group estimates its provision for rebates based on current
contractual terms and conditions as well as historical experience,
changes to business practices and credit terms. While such experience
has enabled reasonable estimations in the past, history may not always
be an accurate indicator of future rebate liabilities. The Group continually
monitors the provisions for rebates and makes adjustments when it
believes that actual rebates may differ from established reserves.
(see Notes 21 and 27 for rebates sensitivity analysis).
Performance obligation
Free goods
Free goods are issued to certain customers as an alternative to discounts.
These free goods give rise to a separate performance obligation, which
requires management to allocate the transaction price to the original
goods and the related free goods. Revenue for free goods is recognised
when they are transferred to the customer and a contract liability is
recognised when the free goods are due but not yet transferred to
the customer.
Contract manufacturing services
Contract manufacturing services that include commitments by the Group
to make facility space and equipment available may be deemed to include
lease components which are evaluated under IFRS 16 \u201cLeases\u201d. For
arrangements that contain both lease and non-lease components,
consideration in the contract is allocated on a relative standalone selling-
price basis. Revenue for these components is recognised when the related
obligations are satisfied, while contract liabilities and deferred lease income
are recognised for the due unsatisfied obligations.", "dimensions": { "concept": "hik:DescriptionOfAccountingPolicyForRebatesExplanatoryPolicyTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00551": { "value": "Share-based payments
(Note 36)
At the Company\u2019s discretion and subject to the achievement of Group
and personal performance criteria in the prior year, employees
(including Executive Directors) of the Group receive restricted share-
based awards, whereby employees render their services in exchange
for shares or rights over shares (equity-settled transactions).
Additionally, a share-based award was introduced to Executive Directors
under the 2023 Remuneration Policy, which represents a performance
share plan with performance measured over certain non-market and
market conditions in future years.
The cost of share-based payment transactions with employees for
restricted awards is measured based on the fair value at the grant date.
Fair value is determined using the share price at the grant date, discounted
for dividends, except for awards granted to Executive Directors, where no
adjustment is made since participants receive dividends during the vesting
period in the form of additional shares. The cost of these share-based
payments is recognised on a straight-line basis over the performance year
and the vesting period, with a corresponding increase in equity.
The cost of share-based payments\u2019 transactions with Executive Directors
for the performance awards is measured by reference to the fair value at
the date at which the share-based payments are granted. Fair value is
determined based on Monte Carlo methodology for the market condition
portion. For non-market conditions, fair value is determined based on the
share price at the date of the grant, no discounting for dividend yield is
applied as participants will receive the benefit of dividends paid during
the vesting period in the form of additional shares. The cost is recognised,
together with a corresponding increase in equity, on a straight-line basis
over the vesting period after the grant date.
The Group revises its estimate of the number of equity instruments
expected to vest, and the impact of the revision on the original estimates
(except for the portion related to a market vesting condition). The impact,
if any, is recognised in the consolidated income statement, such that the
cumulative expense reflects the revised estimate, with a corresponding
adjustment to equity reserves.
The dilutive effect of outstanding share-based payments is reflected in the
computation of diluted earnings per share.
The Group provides funding to the employee benefit trust (EBT) to acquire
Company shares, fulfilling its obligation to deliver shares when employees
exercise their awards. Shares held by the EBT are deducted from other
reserves, with a corresponding transfer to retained earnings upon their
delivery to satisfy exercise of share awards.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00552": { "value": "Taxes
(Note 12)
The Group provides for income tax according to the laws and regulations
prevailing in the countries where the Group operates. Furthermore, the
Group computes and records deferred tax assets and liabilities according
to IAS 12 \u2018Income Taxes\u2019.
The tax expense represents the sum of the current tax in the current
period and deferred tax.
Current Income Tax
Current income tax assets and liabilities are measured at the amount
expected to be recovered from or paid to the taxation authorities within
one year.
The current tax incurred in the period is based on taxable profit for the
year and prior year movement accounted for in the current year. Taxable
profit differs from net profit as reported in the consolidated income
statement because it excludes items of income or expense that are
taxable or deductible in other years and it further excludes items that are
never taxable or deductible. The Group\u2019s tax incurred is calculated using
tax rates that have been enacted or substantively enacted by the
consolidated balance sheet date.
Deferred tax
Deferred tax is the tax expected to be payable or recoverable on
differences between the carrying amounts of assets and liabilities in the
consolidated financial statements and the corresponding tax bases used
in the computation of taxable profit and is accounted for using the
consolidated balance sheet liability method. Deferred tax liabilities are
generally recognised for all taxable temporary differences and deferred
tax assets are recognised to the extent that it is probable that taxable
profits will be available against which deductible temporary differences
will reverse. To the extent the temporary difference arises from goodwill
or from the initial recognition (other than in a business combination) of
other assets and liabilities in a transaction that affects neither the taxable
profit nor the accounting profit and at the time of the transaction does
not give rise to equal taxable and deductible temporary differences, no
deferred tax is provided.
Deferred tax liabilities are recognised for taxable temporary differences
arising on investments in subsidiaries, and interests in joint ventures,
except where the Group is able to control the reversal of the temporary
difference and it is probable that the temporary difference will not reverse
in the foreseeable future. Deferred tax is calculated at the tax rates that
are expected to apply in the period when the liability is settled, or the
asset is realised. Deferred tax is charged or credited in the consolidated
income statement, except when it relates to items charged or credited
directly to equity, in which case the deferred tax is also dealt within equity.
Deferred tax assets and liabilities are offset when there is a legally
enforceable right to offset current tax assets against current tax liabilities
and when they relate to income taxes levied by the same taxation
authority and the Group intends to settle its current tax assets and
liabilities on a net basis.
The carrying amount of deferred tax assets is reviewed at each
consolidated balance sheet date and reduced to the extent that it is no
longer probable that sufficient taxable profits will be available to allow all
or part of the asset to be recovered.
Mandatory temporary exception
The Group has applied the temporary exception issued by the IASB in
May 2023 from the accounting requirements for deferred taxes in IAS 12.
Accordingly, the Group neither recognises nor discloses information about
deferred tax assets and liabilities related to Pillar Two income taxes.
Uncertain tax position
In line with IFRIC 23, if it is considered probable that a tax authority will
accept an uncertain tax treatment, the tax charge should be calculated
on that basis. If it is not considered probable, the effect of the uncertainty
should be estimated and reflected in the tax charge. In assessing the
uncertainty, it is assumed that the tax authority will have full knowledge of
all information related to the matter.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00553": { "value": "Deferred tax
Deferred tax is the tax expected to be payable or recoverable on
differences between the carrying amounts of assets and liabilities in the
consolidated financial statements and the corresponding tax bases used
in the computation of taxable profit and is accounted for using the
consolidated balance sheet liability method. Deferred tax liabilities are
generally recognised for all taxable temporary differences and deferred
tax assets are recognised to the extent that it is probable that taxable
profits will be available against which deductible temporary differences
will reverse. To the extent the temporary difference arises from goodwill
or from the initial recognition (other than in a business combination) of
other assets and liabilities in a transaction that affects neither the taxable
profit nor the accounting profit and at the time of the transaction does
not give rise to equal taxable and deductible temporary differences, no
deferred tax is provided.
Deferred tax liabilities are recognised for taxable temporary differences
arising on investments in subsidiaries, and interests in joint ventures,
except where the Group is able to control the reversal of the temporary
difference and it is probable that the temporary difference will not reverse
in the foreseeable future. Deferred tax is calculated at the tax rates that
are expected to apply in the period when the liability is settled, or the
asset is realised. Deferred tax is charged or credited in the consolidated
income statement, except when it relates to items charged or credited
directly to equity, in which case the deferred tax is also dealt within equity.
Deferred tax assets and liabilities are offset when there is a legally
enforceable right to offset current tax assets against current tax liabilities
and when they relate to income taxes levied by the same taxation
authority and the Group intends to settle its current tax assets and
liabilities on a net basis.
The carrying amount of deferred tax assets is reviewed at each
consolidated balance sheet date and reduced to the extent that it is no
longer probable that sufficient taxable profits will be available to allow all
or part of the asset to be recovered.
Mandatory temporary exception
The Group has applied the temporary exception issued by the IASB in
May 2023 from the accounting requirements for deferred taxes in IAS 12.
Accordingly, the Group neither recognises nor discloses information about
deferred tax assets and liabilities related to Pillar Two income taxes.
Uncertain tax position
In line with IFRIC 23, if it is considered probable that a tax authority will
accept an uncertain tax treatment, the tax charge should be calculated
on that basis. If it is not considered probable, the effect of the uncertainty
should be estimated and reflected in the tax charge. In assessing the
uncertainty, it is assumed that the tax authority will have full knowledge of
all information related to the matter.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00554": { "value": "Exceptional items and other adjustments
(Note 6)
We use a number of non-IFRS measures to report and monitor the
performance of our business. Management uses these adjusted numbers
internally to measure our progress and for setting performance targets.
We also present these numbers, alongside our reported results, to
external audiences to help them understand the underlying performance
of our business. Our adjusted numbers may be calculated differently to
other companies.
Adjusted measures are not substitutable for IFRS numbers and should
not be considered superior to results presented in accordance with IFRS
Accounting Standards.", "dimensions": { "concept": "hik:DescriptionOfAccountingPolicyForExceptionalItemsAndOtherAdjustmentsExplanatoryPolicyTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00555": { "value": "Core results
Reported results represent the Group\u2019s overall performance. However,
these results can include one-off or non-cash items that mask the
underlying performance of the Group. To provide a more complete
picture of the Group\u2019s performance and to improve comparability of our
consolidated financial statements to external audiences, alongside our
reported results, we provide core results, which are a non-IFRS measure.
We represent and discuss our Group and segmental financials reconciled
between reported and core results. This presentation allows for full
visibility and transparency of our financials so that shareholders are able
to clearly assess the performance factors of the Group.
Core results mainly exclude:
\u2013
Amortisation of intangible assets other than software
\u2013
Impairment charge/reversal of intangible assets and property,
plant and equipment
\u2013
Finance income and expense resulting from remeasurement
and unwinding of contingent consideration and co-development
earnout payment agreement financial liabilities
\u2013
Items which management believes to be exceptional in nature by
virtue of their size or incidence, or have a distortive effect on current
year earnings, including but not limited to costs associated with
business combinations, one-off gains and losses on disposal of
businesses, legal expenses, reorganisation costs and any
exceptional items related to tax such as significant tax
benefit/expense associated with previously unrecognised deferred
tax assets/liabilities
Our core results exclude the exceptional items and other adjustments
set out in Note 6.", "dimensions": { "concept": "hik:DescriptionOfAccountingPolicyForCoreResultsExplanatoryPolicyTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00557": { "value": "Intangible assets
(Note 15)
Intangible assets are measured at cost, less any accumulated
amortisation and impairment losses.
Intangible assets, other than goodwill, are amortised on a straight-line
basis and the expense is recognised in the selling, general and
administrative expenses.
Judgement is used to assess the degree of certainty attached to the flow
of future economic benefits that are attributable to the use of the asset
on the basis of the evidence available at the time of initial recognition,
giving greater weight to external evidence.
Expenditures on research and development activities are charged to
the consolidated income statement, except only when the criteria for
recognising an internally generated intangible asset is met, which
is usually when approval from the relevant regulatory authority is
considered probable.
Also, the Group engages with third-party research and development
companies to develop products on its behalf. Substantial payments
made to such third parties to fund research and development efforts
are recognised as intangible assets if the capitalisation criteria for an
intangible asset are met, typically when licences are acquired and certain
milestones are met. All other expenditures are charged to the
consolidated income statement.
Principal intangible assets are:
(a)
Goodwill
(b)
Product-related intangibles:
(i)
Product files and in-licensed products recognised through
acquisitions and partnerships are amortised over their useful
economic lives once the asset is ready for use
(ii) In-process product files recognised on acquisition are amortised
over the useful economic life once the asset is ready for use
(c)
Purchased software:
is amortised over the useful economic life when
the asset is ready for use
Other identified intangibles are:
(d)
Customer relationships:
represent the value attributed to the long-
term relationships held with existing customers that the Group
acquired on business combinations. Customer relationships are
amortised over their useful economic lives
(e)
Trade names:
are amortised over their useful lives from the date
of acquisition
(f)
Marketing rights:
are amortised over their useful lives commencing
in the year in which the rights first generate sales
Details of the intangible assets useful lives are included in Note 15.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00556": { "value": "Intangible assets
(Note 15)
Intangible assets are measured at cost, less any accumulated
amortisation and impairment losses.
Intangible assets, other than goodwill, are amortised on a straight-line
basis and the expense is recognised in the selling, general and
administrative expenses.
Judgement is used to assess the degree of certainty attached to the flow
of future economic benefits that are attributable to the use of the asset
on the basis of the evidence available at the time of initial recognition,
giving greater weight to external evidence.
Expenditures on research and development activities are charged to
the consolidated income statement, except only when the criteria for
recognising an internally generated intangible asset is met, which
is usually when approval from the relevant regulatory authority is
considered probable.
Also, the Group engages with third-party research and development
companies to develop products on its behalf. Substantial payments
made to such third parties to fund research and development efforts
are recognised as intangible assets if the capitalisation criteria for an
intangible asset are met, typically when licences are acquired and certain
milestones are met. All other expenditures are charged to the
consolidated income statement.
Principal intangible assets are:(b)
Product-related intangibles:
(i)
Product files and in-licensed products recognised through
acquisitions and partnerships are amortised over their useful
economic lives once the asset is ready for use
(ii) In-process product files recognised on acquisition are amortised
over the useful economic life once the asset is ready for use
(c)
Purchased software:
is amortised over the useful economic life when
the asset is ready for use
Other identified intangibles are:
(d)
Customer relationships:
represent the value attributed to the long-
term relationships held with existing customers that the Group
acquired on business combinations. Customer relationships are
amortised over their useful economic lives
(e)
Trade names:
are amortised over their useful lives from the date
of acquisition
(f)
Marketing rights:
are amortised over their useful lives commencing
in the year in which the rights first generate sales
Details of the intangible assets useful lives are included in Note 15.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00558": { "value": "(a) Goodwill", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00559": { "value": "Property, plant and equipment
(Note 16)
Property, plant and equipment are stated at cost on acquisition and are
depreciated on a straight-line basis except for land.
The normal expected useful lives of the major categories of Property,
plant and equipment are:
\n \n
Buildings
20 to 50 years
Machinery and equipment
3 to 20 years
Vehicles, fixtures and equipment
3 to 13 years
A unit of production method of depreciation is applied to operations in
their start-up phase, as this reflects the expected pattern of consumption
of the future economic benefits embodied in the assets. When these
assets are fully utilised, a straight-line method of depreciation is applied.
Projects under construction are carried at cost, less any recognised
impairment loss. Depreciation of these assets, on the same basis as other
property, plant and equipment assets, commences when the assets are
ready for their intended use.
Any additional costs that extend the useful life of property, plant and
equipment are capitalised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00560": { "value": "Property, plant and equipment are stated at cost on acquisition and are
depreciated on a straight-line basis except for land.
The normal expected useful lives of the major categories of Property,
plant and equipment are:
\n \n
Buildings
20 to 50 years
Machinery and equipment
3 to 20 years
Vehicles, fixtures and equipment
3 to 13 years
A unit of production method of depreciation is applied to operations in
their start-up phase, as this reflects the expected pattern of consumption
of the future economic benefits embodied in the assets. When these
assets are fully utilised, a straight-line method of depreciation is applied.
Projects under construction are carried at cost, less any recognised
impairment loss. Depreciation of these assets, on the same basis as other
property, plant and equipment assets, commences when the assets are
ready for their intended use.
Any additional costs that extend the useful life of property, plant and
equipment are capitalised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00561": { "value": "Impairment of intangible assets and property, plant
and equipment
At the same time each year, the Group carries out an impairment review
for goodwill and intangible assets that are not yet ready for use as follows:
(a) Goodwill is allocated to cash-generating units (CGUs). These CGUs
are tested for impairment annually, or more frequently when there is
an indication that the unit may be impaired. If the recoverable amount
of the CGU is less than its carrying amount, the impairment loss is
allocated first to reduce the carrying amount of any goodwill allocated
to the unit and then to the other assets of the unit pro rata on the
basis of the carrying amount of each asset in the unit. An impairment
loss recognised for goodwill is not reversed in subsequent periods
(b) Intangible assets that are not yet ready for use are not subject to
amortisation and are tested annually for impairment or more
frequently if events or changes in circumstances indicate that they
might be impaired
Where applicable, the Group carries forward and uses the most recent
detailed calculation of a cash-generating unit\u2019s recoverable amount
made in a preceding period, provided all of the following criteria are met:
\u2013
The assets and liabilities making up the unit have not changed
significantly since the last recoverable amount calculation
\u2013
The prior calculation indicated that the recoverable amount
exceeded the carrying amount of the unit by a substantial margin,
reflecting significant headroom
\u2013
An analysis of events and changes in circumstances since the last
calculation indicates that the likelihood of the current recoverable
amount being lower than the carrying amount is remote
The Group also reviews the carrying amounts of property, plant and
equipment and intangible assets that are subject to depreciation and
amortisation to determine whether there is any indication that those assets
are impaired. If such indication exists, the recoverable amount of the asset
is estimated to determine the extent of the impairment loss (if any).
If the recoverable amount of an asset (or CGU) is lower than its carrying
amount, the asset (or CGU) is written down to its recoverable amount.
The resulting impairment loss is recognised immediately in the
consolidated income statement.
When an impairment loss for the asset, other than goodwill, subsequently
reverses, the carrying amount of the asset is increased to the revised
estimate of its recoverable amount. However, the increased carrying
amount should not exceed the carrying amount that would have been
determined had there been no impairment in prior years. A reversal of
an impairment loss is recognised immediately in the consolidated
income statement.
The recoverable amount of an asset or a cash-generating unit is the
higher of its fair value less costs of disposal and its value in use.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00564": { "value": "Leases
(Note 17)
In accordance with IFRS 16, the Group applies a single recognition and
measurement approach for all leases, except for short-term leases and
leases of low-value assets. The Group recognises lease liabilities to make
lease payments and right-of-use assets representing the right to use the
underlying assets:
\u2013
Right-of-use assets: The Group recognises right-of-use assets at
the commencement date of the lease (i.e. the date the underlying
asset is available for use). Right-of-use assets are measured at cost,
less any accumulated depreciation and impairment losses, and
adjusted for any remeasurement of lease liabilities. The cost of
right-of-use assets includes the amount of lease liabilities
recognised, initial direct costs incurred, and lease payments made
at or before the commencement date less any lease incentives
received. Unless the Group is reasonably certain of obtaining
ownership of a leased asset at the end of the lease term, the
recognised right-of-use assets are depreciated on a straight-line
basis over the shorter of its estimated useful life and the lease term
\u2013
Lease liabilities: at the commencement date of the lease, the Group
recognises lease liabilities measured at the present value of lease
payments to be made over the lease term. The lease payments
include fixed payments, less any lease incentives receivable,
variable lease payments that depend on an index or a rate, and
amounts expected to be paid under residual value guarantees. The
lease payments also include the exercise price of a purchase option,
payments for optional extension periods and payments of penalties
for terminating a lease when these options are reasonably certain to
be exercised by the Group. The discount rate used to calculate the
lease liabilities is the incremental borrowing rate (IBR). The Group
estimates the IBR using observable inputs (such as market interest
rates) when available and is required to make certain entity-specific
estimates (such as the subsidiary\u2019s stand-alone credit profile)
\u2013
Short-term leases and leases of low-value assets: the Group applies
the short-term lease recognition exemption to its short-term leases
of machinery and equipment (i.e. those leases that have a lease
term of 12 months or less from the commencement date and do not
contain a purchase option). It also applies the lease of low-value
assets recognition exemption to leases of office equipment that are
considered of low value (below $5,000). Lease payments on short-
term leases and leases of low-value assets are recognised as an
expense on a straight-line basis over the lease term", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00565": { "value": "Inventories
(Note 20)
Inventories are stated at the lower of cost and net realisable value.
Purchased products are stated at acquisition costs including all
additional attributable costs incurred in bringing each product to its
present location and condition. The costs of own-manufactured products
comprise direct materials and, where applicable, direct labour costs and
any overheads that have been incurred in bringing the inventories to their
present location and condition. In the consolidated balance sheet,
inventory is primarily valued at historical cost determined on a moving
average basis, and this value is used to determine the cost of sales in the
consolidated income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00668": { "value": "Provisions
(Note 26)
Provisions are recognised when the Group has a present obligation (legal
or constructive) as a result of a past event, it is probable that an outflow of
resources will be required to settle the obligations and a reliable estimate
can be made of the amount of the obligation.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00566": { "value": "Financial instruments
Financial assets and financial liabilities are recognised on the Group\u2019s
consolidated balance sheet when the Group becomes a party to the
contractual provisions of the instrument.
Financial assets
The Group classifies its financial assets in the following
measurement categories:
(i) Financial assets at FVTPL
(Note 23)
Include listed shares, debt instruments and investment portfolios held
by the Group that are traded in an active market and are designated
as being measured at fair value through profit or loss. Gains and losses
arising from changes in fair value are recognised in the consolidated
income statement
(ii) Financial assets at FVTOCI
(Note 19)
The Group irrevocably chooses to designate certain investments as
financial assets at FVTOCI as they are mainly venture capital investments
and are not held for trading. Investments in unlisted shares are measured
using a level 3 fair value which is based on cost and adjusted as necessary
for impairment and revaluations with reference to relevant available
information and recent financing rounds. For investments in listed shares,
fair value is readily determinable under level 1 valuation. (see Note 29)
(iii) Financial assets at amortised cost
Trade receivables, loans, and other receivables that have fixed or
determinable payments that are not quoted in an active market are
classified as \u2018financial assets at amortised cost\u2019.
For trade receivables and contract assets, the Group applies a simplified
approach in calculating expected credit loss. Therefore, the Group does
not track changes in credit risk, but instead recognises a loss allowance
based on lifetime expected credit losses at each reporting date.
The Group has established a provision matrix that is based on its
historical credit loss experience, adjusted for forward-looking factors
specific to the debtors and the economic environment.
Financial liabilities
Financial liabilities are classified as either financial liabilities at FVTPL
or financial debts at amortised cost, representing loans and borrowings.
The classification depends on the nature and purpose of the financial
liabilities and is determined at the time of initial recognition.
(i) Financial liabilities at FVTPL
(Notes 27 and 30)
Financial liabilities at FVTPL comprise contingent consideration arising
from business combinations in the form of contractual liabilities to
make milestone payments that are dependent on the achievement
of certain regulatory approvals; and payments based on future sales
of certain products.
These financial liabilities are recorded under other current liabilities
and other non-current liabilities in the consolidated balance sheet.
(ii) Financial debts
Financial debts are initially measured at fair value, net of transaction
costs and subsequently measured at amortised cost using the effective
interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00567": { "value": "Financial assets
The Group classifies its financial assets in the following
measurement categories:
(i) Financial assets at FVTPL
(Note 23)
Include listed shares, debt instruments and investment portfolios held
by the Group that are traded in an active market and are designated
as being measured at fair value through profit or loss. Gains and losses
arising from changes in fair value are recognised in the consolidated
income statement
(ii) Financial assets at FVTOCI
(Note 19)
The Group irrevocably chooses to designate certain investments as
financial assets at FVTOCI as they are mainly venture capital investments
and are not held for trading. Investments in unlisted shares are measured
using a level 3 fair value which is based on cost and adjusted as necessary
for impairment and revaluations with reference to relevant available
information and recent financing rounds. For investments in listed shares,
fair value is readily determinable under level 1 valuation. (see Note 29)
(iii) Financial assets at amortised cost
Trade receivables, loans, and other receivables that have fixed or
determinable payments that are not quoted in an active market are
classified as \u2018financial assets at amortised cost\u2019.
For trade receivables and contract assets, the Group applies a simplified
approach in calculating expected credit loss. Therefore, the Group does
not track changes in credit risk, but instead recognises a loss allowance
based on lifetime expected credit losses at each reporting date.
The Group has established a provision matrix that is based on its
historical credit loss experience, adjusted for forward-looking factors
specific to the debtors and the economic environment.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00597": { "value": "(i) Financial assets at FVTPL
(Note 23)
Include listed shares, debt instruments and investment portfolios held
by the Group that are traded in an active market and are designated
as being measured at fair value through profit or loss. Gains and losses
arising from changes in fair value are recognised in the consolidated
income statement (i) Financial liabilities at FVTPL
(Notes 27 and 30)
Financial liabilities at FVTPL comprise contingent consideration arising
from business combinations in the form of contractual liabilities to
make milestone payments that are dependent on the achievement
of certain regulatory approvals; and payments based on future sales
of certain products.
These financial liabilities are recorded under other current liabilities
and other non-current liabilities in the consolidated balance sheet.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00568": { "value": "Financial liabilities
Financial liabilities are classified as either financial liabilities at FVTPL
or financial debts at amortised cost, representing loans and borrowings.
The classification depends on the nature and purpose of the financial
liabilities and is determined at the time of initial recognition.
(i) Financial liabilities at FVTPL
(Notes 27 and 30)
Financial liabilities at FVTPL comprise contingent consideration arising
from business combinations in the form of contractual liabilities to
make milestone payments that are dependent on the achievement
of certain regulatory approvals; and payments based on future sales
of certain products.
These financial liabilities are recorded under other current liabilities
and other non-current liabilities in the consolidated balance sheet.
(ii) Financial debts
Financial debts are initially measured at fair value, net of transaction
costs and subsequently measured at amortised cost using the effective
interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00669": { "value": "Cash dividend
The Company recognises a liability to pay a dividend when the
distribution is authorised and no longer at the discretion of the Company.
In accordance with the laws of the United Kingdom, a final dividend is
recognised when it is approved by the majority of shareholders and an
interim dividend is recognised when it is paid.", "dimensions": { "concept": "hik:DescriptionOfAccountingPolicyForCashDividendExplanatoryPolicyTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00411": { "value": "3. Critical accounting judgements and key
sources of estimation uncertainty
In the application of the Group\u2019s accounting policies, which are described
in Note 2, the Directors are required to make judgements and estimates
about the carrying amounts of assets and liabilities that are not readily
apparent from other sources. The estimates are based on historical
experience and other factors that are considered to be relevant.
Actual results may differ from these estimates.
The estimates are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised if
the revision affects only that period or in the period of the revision and
future periods if the revision affects both current and future periods.
The Group\u2019s Directors believe that the following accounting policies that
involve Directors\u2019 judgements and estimates are the most critical and
might result in a material adjustment to the carrying amounts of assets
and liabilities within the next financial year.
Revenue recognition estimate
(Notes 4 and 5)
The Group\u2019s revenue recognition policies require Directors to make
estimates of the net selling price, which is complicated due to chargebacks,
product returns and rebates, which together are considered to be a critical
estimate that might result in a material adjustment.
These arrangements vary by product arrangement and buying group.
Refer to Notes 21 and 27 for sensitivity analysis.
Chargebacks
Critical estimates
The key inputs and assumptions included in calculating this provision
are estimations of \u2018in channel\u2019 inventory at the wholesalers (including
processing lag), estimated chargeback rates as informed by average
historical chargeback credits adjusted for expected chargeback levels
for new products, changes to pricing and estimated future sales trends
(including customer mix). Refer to Note 21 for sensitivity analysis.
Returns
Critical estimates
The key assumptions included in calculating this provision are
estimations of the product shelf life, returns rate for revenue subject to
returns, as informed by both historical return rates and consideration of
specific factors like product dating and expiration, new product launches,
entrance of new competitors and changes to contractual terms. Refer to
Note 27 for sensitivity analysis.
Rebates
Critical estimates
The key inputs and assumptions included in estimating this provision
are the historical relationship between contractual rebate payments to
revenue, past payment experience, changes to pricing and sales levels,
estimation of \u2018in channel\u2019 inventory at the wholesalers and retail
pharmacies and estimated future sales trends (including customer mix).
Refer to Notes 21 and 27 for sensitivity analysis.
Intangible assets \u2013 impairment testing
(Note 15)
Critical judgement
\u2013
Determining whether an impairment indication has occurred for
individual intangible assets or group of assets. In such case, the
Group assesses the qualitative factors to determine whether it is
more likely than not that the recoverable value of the intangible
asset or group of assets is less than its carrying amount as a basis
for determining whether it is necessary to perform a quantitative
impairment test
\u2013
For previously impaired assets, an assessment is made at each
reporting date to determine whether there is an indication that
previously recognised impairment losses no longer exist or have
decreased. if such indication exists, the Group estimates the asset\u2019s
or CGU\u2019s recoverable amount
Critical estimates
\u2013
Estimating revenue and cash flow forecasts (including market size,
estimated expected market share, number of competitors and net
selling prices)
\u2013
Estimating a discount rate and specific risk premiums
\u2013
Estimating an appropriate growth rate beyond the forecast period
\u2013
Estimating the expected economic useful life
As a result of the annual impairment trigger assessment and impairment
testing for intangible assets, an impairment reversal of $44 million and an
impairment charge of $22 million have been identified in relation to
intangible assets (Notes 6 and 15).
Taxation
(Note 12)
Tax and transfer pricing audit risk
Critical judgement
In common with most international organisations, the Group is subject
to tax and transfer pricing audits from tax authorities from time to time.
Where an outflow of funds is believed to be probable and a reliable
estimate of the outcome of the dispute can be made, management
provides for its best estimate of the liability in line with IFRIC 23 principles.
These estimates take into account the specific circumstances of each
dispute and relevant external advice, and are inherently judgemental in
nature and could change substantially over time as new facts emerge and
each dispute progresses. The Group regularly takes professional advice
to ensure the risks are appropriately analysed and managed with any
ultimate potential liability being adequately provided, and continues to
invest in its financial systems to improve the quality of the Group\u2019s
financial data which reduces the risk of an adverse tax authority audit.
As at 31 December 2024, the Group\u2019s uncertain tax positions, excluding
advanced payments, amounted to $54 million (2023: $59 million)
(Note 12). While it is not practical to provide a sensitivity analysis due to
the number of uncertain tax positions held and the number of
jurisdictions to which these relate, the Group reviews material uncertain
tax positions on an individual basis and believes that it has accounted for
an adequate provision for the liabilities likely to arise from open
assessments and audits and continues to re-evaluate existing uncertain
positions to determine if a change in facts and circumstances has
occurred that would make it necessary to adjust.
Contingent liabilities
Critical judgement
The promotion, marketing and sale of pharmaceutical products
and medical devices are highly regulated and the operations of
market participants, such as the Group, are closely supervised by
regulatory authorities and law enforcement agencies, including the
FDA and the US Department of Justice. As a result, the Group is subject
to certain investigations by governmental agencies, as well as other
various legal proceedings considered typical to its business relating to
employment, product liability and commercial disputes which may result
in a possible obligation depending on whether some uncertain future
event occurs in relation to legal proceedings and/or governmental
agencies\u2019 investigations.
It is the Group\u2019s policy to provide for amounts related to these legal
matters if it is probable that a liability has been incurred and an amount
is reasonably estimable.
A contingent liability is not provided for but is disclosed in Note 35 if:
\u2013
payment is not probable where the Group denies having engaged
in conduct that would give rise to liability with respect to these
lawsuits and is vigorously pursuing defence of legal proceedings, or
\u2013
it is a present obligation but the amount cannot be measured reliably", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00413": { "value": "4. Revenue
Business and geographical markets
The following tables provide an analysis of the Group\u2019s reported revenue by segment and geographical market, irrespective of the origin of the
goods/services:
\n \n
Injectables
Generics
Branded
Others
Total
Y
ear ended 31 December 202
4
$m
$m
$m
$m
$m
North America
877
1,026
\u2013
8
1,911
Middle East and North Africa
214
\u2013
759
12
985
Europe and rest of the world
202
\u2013
10
6
218
United Kingdom
13
\u2013
\u2013
\u2013
13
1,306
1,026
769
26
3,127
\n \n
Injectables
Generics
Branded
Others
Total
Year ended 31 December 2023
$m
$m
$m
$m
$m
North America
808
937
\u2013
4
1,749
Middle East and North Africa
195
\u2013
703
11
909
Europe and rest of the world
189
\u2013
11
6
206
United Kingdom
11
\u2013
\u2013
\u2013
11
1,203
937
714
21
2,875
The top selling markets are shown below:
\n \n
2024
2023
$m
$m
United States
1,887
1,726
Saudi Arabia
301
261
Algeria
213
189
2,401
2,176
In 2024, included in revenue arising from the Generics and Injectables segments are sales the Group made to three wholesalers in the US, each
accounting for equal to or greater than 10% of the Group\u2019s revenue: $424 million (14% of Group revenue), $364 million (12% of Group revenue) and
$307 million (10% of Group revenue). In 2023, revenue included sales made to three wholesalers: $365 million (13% of Group revenue), $370 million
(13% of Group revenue) and $278 million (10% of Group revenue), respectively.
The following table provides contract balances related to revenue:
\n \n
2024
2023
$m
$m
Net trade receivables (Note 21)
896
789
Deferred income (Notes 27 and 30)
58
21
Refund liability (Note 27)
151
158
Indirect rebates and other allowances (Note 27)
173
145
Trade receivables are non-interest bearing and typical credit terms range from 30 to 90 days in North America, 30 to 120 days in Europe and 180 to
360 days in MENA.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00412": { "value": "4. Revenue
Business and geographical markets
The following tables provide an analysis of the Group\u2019s reported revenue by segment and geographical market, irrespective of the origin of the
goods/services:
\n \n
Injectables
Generics
Branded
Others
Total
Y
ear ended 31 December 202
4
$m
$m
$m
$m
$m
North America
877
1,026
\u2013
8
1,911
Middle East and North Africa
214
\u2013
759
12
985
Europe and rest of the world
202
\u2013
10
6
218
United Kingdom
13
\u2013
\u2013
\u2013
13
1,306
1,026
769
26
3,127
\n \n
Injectables
Generics
Branded
Others
Total
Year ended 31 December 2023
$m
$m
$m
$m
$m
North America
808
937
\u2013
4
1,749
Middle East and North Africa
195
\u2013
703
11
909
Europe and rest of the world
189
\u2013
11
6
206
United Kingdom
11
\u2013
\u2013
\u2013
11
1,203
937
714
21
2,875
The top selling markets are shown below:
\n \n
2024
2023
$m
$m
United States
1,887
1,726
Saudi Arabia
301
261
Algeria
213
189
2,401
2,176
In 2024, included in revenue arising from the Generics and Injectables segments are sales the Group made to three wholesalers in the US, each
accounting for equal to or greater than 10% of the Group\u2019s revenue: $424 million (14% of Group revenue), $364 million (12% of Group revenue) and
$307 million (10% of Group revenue). In 2023, revenue included sales made to three wholesalers: $365 million (13% of Group revenue), $370 million
(13% of Group revenue) and $278 million (10% of Group revenue), respectively.
The following table provides contract balances related to revenue:
\n \n
2024
2023
$m
$m
Net trade receivables (Note 21)
896
789
Deferred income (Notes 27 and 30)
58
21
Refund liability (Note 27)
151
158
Indirect rebates and other allowances (Note 27)
173
145
Trade receivables are non-interest bearing and typical credit terms range from 30 to 90 days in North America, 30 to 120 days in Europe and 180 to
360 days in MENA.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00414": { "value": "5. Business segments
For management reporting purposes, the Group is organised into three principal operating divisions \u2013 Injectables, Branded and Generics.
These divisions are the basis on which the Group reports its segmental information. (See business and financial review section on page 30 for more
details on the business segments performance).
Core operating profit, defined as \u2018segment result\u2019, is the principal measure used in the decision-making and resource allocation process of the
chief operating decision maker, who is the Group\u2019s Chief Executive Officer.
Information regarding the Group\u2019s operating segments is reported below:
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Injectables
$m
$m
$m
$m
$m
$m
Revenue
1,324
(18)
1,306
1,203
\u2013
1,203
Cost of sales
(634)
(4)
(638)
(546)
(2)
(548)
Gross profit
690
(22)
668
657
(2)
655
Total operating expenses
(222)
(75)
(297)
(213)
(84)
(297)
Segment result
468
(97)
371
444
(86)
358
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Branded
$m
$m
$m
$m
$m
$m
Revenue
769
\u2013
769
714
\u2013
714
Cost of sales
(367)
\u2013
(367)
(348)
(15)
(363)
Gross profit
402
\u2013
402
366
(15)
351
Total operating expenses
(213)
(7)
(220)
(196)
(60)
(256)
Segment result
189
(7)
182
170
(75)
95
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Generics
$m
$m
$m
$m
$m
$m
Revenue
1,037
(11)
1,026
937
\u2013
937
Cost of sales
(680)
\u2013
(680)
(550)
\u2013
(550)
Gross profit
357
(11)
346
387
\u2013
387
Total operating expenses
(187)
8
(179)
(195)
(45)
(240)
Segment result
170
(3)
167
192
(45)
147
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Others\u00b9
$m
$m
$m
$m
$m
$m
Revenue
26
\u2013
26
21
\u2013
21
Cost of sales
(27)
\u2013
(27)
(24)
\u2013
(24)
Gross profit
(1)
\u2013
(1)
(3)
\u2013
(3)
Total operating expenses
(8)
\u2013
(8)
(6)
\u2013
(6)
Segment result
(9)
\u2013
(9)
(9)
\u2013
(9)
1.
Others mainly comprises Arab Medical Containers LLC, International Pharmaceutical Research Centre LLC and the 503B compounding business
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Group
$m
$m
$m
$m
$m
$m
Segments' results
818
(107)
711
797
(206)
591
Unallocated expenses
1
(99)
\u2013
(99)
(90)
(134)
(224)
Operating profit/(loss)
719
(107)
612
707
(340)
367
Finance income
8
\u2013
8
7
\u2013
7
Finance expense
(93)
(74)
(167)
(90)
(5)
(95)
Gain from investment at fair value through
profit\u2013or loss (FVTPL)
1
\u2013
1
2
\u2013
2
Group's share of profit of joint venture
1
\u2013
1
\u2013
\u2013
\u2013
Profit/(loss) before tax
636
(181)
455
626
(345)
281
Tax
(138)
45
(93)
(131)
42
(89)
Profit/(loss) for the year
498
(136)
362
495
(303)
192
Attributable to:
Non-controlling interests
3
\u2013
3
3
(1)
2
Equity holders of the parent
495
(136)
359
492
(302)
190
1.
Reported unallocated expenses primarily comprise employee costs, professional fees, IT and legal expenses. The decrease compared to the prior year is mainly attributable to provisions for legal
settlements recognised in 2023 (Notes 6 and 26)
The following table provides an analysis of the Group\u2019s non-current assets
2
by geographic area:
\n \n
2024
2023
$m
$m
North America
US
1,518
1,301
Canada
30
36
1,548
1,337
Middle East and North Africa
Jordan
344
348
Algeria
125
104
Morocco
92
89
Saudi Arabia
75
71
Others
93
75
729
687
Europe and rest of the world
Portugal
147
147
Germany
40
42
Others
41
47
228
236
United Kingdom
7
11
2,512
2,271
2.
Non-current assets exclude deferred tax assets (Note 12), investments at FVTOCI, restricted cash and other financial assets (Note 19) ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00415": { "value": "6. Exceptional items and other adjustments
Exceptional items and other adjustments are disclosed separately in the consolidated income statement to assist in the understanding of the
Group\u2019s core performance. Exceptional items and other adjustments have been recognised in accordance with our accounting policy outlined
in Note 2; the details are presented below:
\n \n
Impact on profit
Injectables
Branded
Generics
Unallocated
Total Tax effect
for the year
$m
$m
$m
$m
$m
$m
$m
Intangible assets amortisation other
than software
SG&A
(51)
(6)
(35)
\u2013
(92)
25
(67)
Impairment reversals on intangible assets
and property, plant and equipment
Other operating income
\u2013
\u2013
60
\u2013
60
(14)
46
Impairment charges on intangible assets
and property, plant and equipment
Other operating expenses
(17)
(1)
(13)
\u2013
(31)
7
(24)
Remeasurement of contingent
consideration and other financial liability
Finance expense
\u2013
\u2013
\u2013
(71)
(71)
16
(55)
Unwinding of contingent consideration
and other financial liability
Finance expense
\u2013
\u2013
\u2013
(3)
(3)
1
(2)
Provision for rebates adjustment
Revenue
(18)
\u2013
(11)
\u2013
(29)
7
(22)
Reorganisation costs
SG&A
(7)
\u2013
(4)
\u2013
(11)
2
(9)
Pre\u2013production setup costs
Cost of sales
(4)
\u2013
\u2013
\u2013
(4)
1
(3)
Exceptional items and
other adjustments
(97)
(7)
(3)
(74)
(181)
45
(136)
Non-controlling interest
\u2013
Equity holders of the parent
(136)
\u2013
Intangible assets amortisation other than software of $92 million (Note 15)
\u2013
Impairment reversals: $60 million related to complex respiratory CGU, primarily driven by improved performance and sustained forecasted
profitability. Of this amount, $44 million was allocated to intangible assets and $16 million to property, plant and equipment (Notes 9, 15 and 16)
\u2013
Impairment charges: $22 million impairment on intangible assets mainly comprises $14 million related to marketing rights following the
termination of business development contracts and $8 million related to a product-related intangible asset due to the discontinuation of a
pipeline product (Notes 9 and 15). Additionally, there were impairment charges on property, plant and equipment of $9 million mainly related
to machinery and equipment associated with discontinued projects (Notes 9 and 16)
\u2013
Remeasurement of contingent consideration and other financial liability: $71 million represents the finance expense resulting from the valuation
of the liabilities associated with the future contingent payments in respect of contingent consideration recognised through business
combinations (Notes 11, 27, 29 and 30)
\u2013
Unwinding of contingent consideration and other financial liability: $3 million represents the finance expense resulting from the unwinding
of contingent consideration recognised through business combinations (Notes 11, 27, 29 and 30)
\u2013
Provision for rebates adjustment: $29 million represents a change in historical estimates in relation to prior years rebates
\u2013
Reorganisation costs: $11 million of reorganisation costs related to a global restructuring program. Completion of these activities is projected in
2025, with an estimated additional cost of approximately $5 million. This program will improve efficiencies across various Group functions,
including R&D activities benefitting from the integration of Xellia Croatia (R&D centre)
\u2013
Pre-production setup costs: $4 million related to the manufacturing plant acquired through the Xellia business combination (Note 34). These
costs are incurred during the pre-operational phase where commissioning and refurbishment of the plant is taking place. Completion of these
activities is projected for early 2027, with the estimated additional expenses of approximately $25 million to be incurred in 2025 and 2026
Tax effect
\u2013
The tax effect represents the tax effect on pre-tax exceptional items and other adjustments which is calculated based on the applicable tax rate
in each jurisdiction
In the previous year, exceptional items and other adjustments were related to the following:
\n \n
Impact on profit
Injectables
Branded
Generics
Unallocated
Total
Tax effect
for the year
$m
$m
$m
$m
$m
$m
$m
Impairment and cost in relation to halted
operations in Sudan
___
1
(14)
(69)
\u2013
\u2013
(83)
(13)
(96)
Legal settlement
SG&A
\u2013
\u2013
\u2013
(129)
(129)
27
(102)
Intangible assets amortisation other
than software
SG&A
(47)
(6)
(35)
\u2013
(88)
17
(71)
Impairment charge on intangible assets
Other operating expenses
(18)
\u2013
(9)
(5)
(32)
7
(25)
Impairment charge on right-of-use assets
and property, plant and equipment
Other operating expenses
(7)
\u2013
(1)
\u2013
(8)
2
(6)
Remeasurement of contingent consideration
and other financial liability
Finance expense
\u2013
\u2013
\u2013
(2)
(2)
1
(1)
Unwinding of contingent consideration
and other financial liability
Finance expense
\u2013
\u2013
\u2013
(3)
(3)
1
(2)
Exceptional items and other adjustments
(86)
(75)
(45)
(139)
(345)
42
(303)
Non-controlling interest
(1)
Equity holders of the parent
(302)
1.
The impact on the consolidated income statement line items is shown below
\u2013
Impairment and costs in relation to halted operations in Sudan: In April 2023, violent conflict erupted in the Sudanese capital of Khartoum.
The conflict subsequently escalated in other areas of the country. The Group evaluated the effect on the carrying values of the Group's assets,
and as a consequence, a loss of $76 million was recognised to reflect the fall in the recoverable amount of the assets listed below. A further
$7 million of employee benefits, hyperinflation and other expenses from the halted operations was classified as exceptional items on the basis
that no revenue was generated after the operations were halted
\n \n
Injectables
Branded
Generics
Unallocated
Total
$m
$m
$m
$m
$m
Provision against inventory
Cost of sales
(2)
(15)
\u2013
\u2013
(17)
Impairment charge on financial assets
Net impairment loss on financial assets
(12)
(17)
\u2013
\u2013
(29)
Impairment charge on intangible assets
Other operating expenses
\u2013
(3)
\u2013
\u2013
(3)
Impairment charge on property, plant
and equipment
Other operating expenses
\u2013
(25)
\u2013
\u2013
(25)
Impairment charge on other current assets
Other operating expenses
\u2013
(2)
\u2013
\u2013
(2)
Cost from halted operations in Sudan
SG&A
\u2013
(6)
\u2013
\u2013
(6)
Cost from halted operations in Sudan
Other operating expenses
\u2013
(1)
\u2013
\u2013
(1)
(14)
(69)
\u2013
\u2013
(83)
\u2013
Provision for legal settlements: On 1 February 2024, the Group reached an agreement in principle to resolve the vast majority of the opioid-
related cases brought against Hikma Pharmaceuticals USA Inc. by US states, their subdivisions, and tribal nations. The agreed-upon settlement
is not an admission of wrongdoing or legal liability. The Group booked a total provision of $129 million to cover the expected settlement amount
for all related cases in North America (Note 26)
\u2013
Intangible assets amortisation other than software of $88 million (Note 15)
\u2013
Impairment charge on intangible assets: $32 million mainly comprises $11 million in relation to product-related intangible assets as a result of the
decline in performance and forecasted profitability and $16 million marketing rights due to the termination of business development contracts.
Additionally, $5 million of impairment charge relates to software (Notes 9 and 15)
\u2013
Impairment charge on property, plant and equipment and right-of-use assets: $8 million of impairment charge mainly relates to a leased
property with no future plans of utilisation (Notes 9, 16 and 17)
\u2013
Remeasurement of contingent consideration and other financial liability: $2 million represents the finance expense resulting from the valuation of
the liabilities associated with the future contingent payments in respect of contingent consideration recognised through business combinations
and the financial liability in relation to the co-development earnout payment agreement (Notes 11, 27, 29 and 30)
\u2013
Unwinding of contingent consideration and other financial liability: $3 million represents the finance expense resulting from the unwinding of
contingent consideration recognised through business combinations and the financial liability in relation to the co-development earnout
payment agreement (Notes 11, 27, 29 and 30)", "dimensions": { "concept": "hik:DisclosureOfExceptionalItemsAndOtherAdjustmentsExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00416": { "value": "7. Audit remuneration
The Group auditor\u2019s remuneration on a worldwide basis is as follows:
\n \n
2023
2024
(restated)
1
$m
$m
Fees to the company's auditor and its associates for the audit of the parent company and consolidated
financial statements
2.7
3.1
Fees to the company's auditor and its associates for the audit of the financial statements of the
Group's subsidiaries
0.7
0.6
Total audit fees
3.4
3.7
Audit-related assurance services
0.3
0.3
Other non-audit fees
0.2
0.2
Total audit and non-audit fees
3.9
4.2
1.
2023 figures have been restated to reflect final amounts billed
Audit-related assurance services relate to review procedures in respect of the interim financial information.
A description of the work of the Audit Committee is set out in the Audit Committee report on pages 109 to 113 and includes an explanation of how
auditor objectivity and independence is safeguarded when non-audit services are provided by the auditor.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00417": { "value": "8. Staff costs
The average monthly number of employees (including Executive Directors) was:
\n \n
2024
2023
Number
Number
Production
5,545
5,257
Sales, general and administration
3,224
3,200
Research and development
539
510
9,308
8,967
\n \n
2024
2023
$m
$m
Aggregate remuneration comprised:
Wages, salaries and bonuses
452
431
Health insurance
47
38
Social security costs
45
41
Share-based payments (Note 36)
27
25
Car and housing allowances
24
23
End of service indemnity
18
8
Post-employment benefits
16
15
Other costs and employee benefits
25
29
654
610
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00418": { "value": "9. Other operating expenses/income \n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Other operating expenses
$m
$m
$m
$m
$m
$m
Impairment charges (Notes 15, 16 and 17)
\u2013
31
31
\u2013
70
70
Forex losses, net
16
\u2013
16
5
1
6
Others
5
\u2013
5
4
\u2013
4
21
31
52
9
71
80
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Other operating income
$m
$m
$m
$m
$m
$m
Impairment reversals (Notes 15 and 16)
\u2013
60
60
\u2013
\u2013
\u2013
Others
3
\u2013
3
5
\u2013
5
3
60
63
5
\u2013
5
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00419": { "value": "9. Other operating expenses/income \n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Other operating expenses
$m
$m
$m
$m
$m
$m
Impairment charges (Notes 15, 16 and 17)
\u2013
31
31
\u2013
70
70
Forex losses, net
16
\u2013
16
5
1
6
Others
5
\u2013
5
4
\u2013
4
21
31
52
9
71
80
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Other operating income
$m
$m
$m
$m
$m
$m
Impairment reversals (Notes 15 and 16)
\u2013
60
60
\u2013
\u2013
\u2013
Others
3
\u2013
3
5
\u2013
5
3
60
63
5
\u2013
5
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00420": { "value": "9. Other operating expenses/income \n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Other operating expenses
$m
$m
$m
$m
$m
$m
Impairment charges (Notes 15, 16 and 17)
\u2013
31
31
\u2013
70
70
Forex losses, net
16
\u2013
16
5
1
6
Others
5
\u2013
5
4
\u2013
4
21
31
52
9
71
80
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
Other operating income
$m
$m
$m
$m
$m
$m
Impairment reversals (Notes 15 and 16)
\u2013
60
60
\u2013
\u2013
\u2013
Others
3
\u2013
3
5
\u2013
5
3
60
63
5
\u2013
5
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00421": { "value": "10. Finance income \n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
$m
$m
$m
$m
$m
$m
Interest income
8
\u2013
8
7
\u2013
7
8
\u2013
8
7
\u2013
7
11. Finance expense
\n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
$m
$m
$m
$m
$m
$m
Interest on bank overdrafts and loans
54
\u2013
54
51
\u2013
51
Interest on Eurobond
18
\u2013
18
18
\u2013
18
Unwinding and remeasurement of contingent
consideration and other financial liabilities
(Notes 6, 27, 29 and 30)
\u2013
74
74
\u2013
5
5
Other bank charges
13
\u2013
13
14
\u2013
14
Lease accretion of interest (Note 17)
3
\u2013
3
4
\u2013
4
Net foreign exchange loss
5
\u2013
5
3
\u2013
3
93
74
167
90
5
95
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00422": { "value": "10. Finance income \n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
$m
$m
$m
$m
$m
$m
Interest income
8
\u2013
8
7
\u2013
7
8
\u2013
8
7
\u2013
7
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00423": { "value": "11. Finance expense \n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
$m
$m
$m
$m
$m
$m
Interest on bank overdrafts and loans
54
\u2013
54
51
\u2013
51
Interest on Eurobond
18
\u2013
18
18
\u2013
18
Unwinding and remeasurement of contingent
consideration and other financial liabilities
(Notes 6, 27, 29 and 30)
\u2013
74
74
\u2013
5
5
Other bank charges
13
\u2013
13
14
\u2013
14
Lease accretion of interest (Note 17)
3
\u2013
3
4
\u2013
4
Net foreign exchange loss
5
\u2013
5
3
\u2013
3
93
74
167
90
5
95
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00424": { "value": "12. Tax \n \n
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
$m
$m
$m
$m
$m
$m
Current tax
Current year
142
(2)
140
117
(2)
115
Adjustment to prior years
18
\u2013
18
(1)
\u2013
(1)
Deferred tax
Current year
1
(43)
(42)
11
(40)
(29)
Adjustment to prior year
(23)
\u2013
(23)
4
\u2013
4
138
(45)
93
131
(42)
89
UK corporation tax is calculated at 25% standard rate (2023: 23.5% blended rate).
The Group incurred a tax expense of $93 million (2023: $89 million); the reported and core effective tax rates are 20.4% and 21.7% respectively
(2023: 31.7% and 20.9% respectively). The reported effective tax rate is lower than the standard rate primarily due to the earnings mix.
Taxation for all jurisdictions is calculated at the rates prevailing in the relevant jurisdiction.
The charge for the year can be reconciled to profit before tax per the consolidated income statement as follows:
\n \n
2024
2023
$m
$m
Profit before tax
455
281
Tax at the UK corporation tax rate of 25% (2023: 23.5%)
114
66
Profits taxed at different rates
(26)
(21)
Permanent differences:
\u2013
Non-deductible expenditure
4
3
\u2013
Other permanent differences
2
2
\u2013
Research and development benefit
(4)
(3)
State and local taxes
2
2
Temporary differences:
\u2013
Rate change and movement in the recognition of tax losses and other temporary differences
1
(3)
Impact of the halted operations in Sudan
\u2013
32
Change in uncertain tax positions
(3)
9
Unremitted earnings
1
(1)
Prior year adjustments
(5)
3
Pillar 2 Top up Tax
7
\u2013
Tax expense for the year
93
89
Profits taxed at different tax rates relate to profits arising in overseas jurisdictions where the tax rate differs from the UK statutory rate. Permanent
differences relate to items which are non-taxable or for which no tax relief is ever likely to be due. The major items are expenses and income disallowed
where they are covered by statutory exemptions, foreign exchange differences in some territories and statutory reliefs such as research and development.
Rate change, tax losses and other deductible temporary differences for which no benefit is recognised include items for which it is not appropriate to
recognise deferred tax.
The change in the uncertain tax positions relates to the balance the Group holds in the event a revenue authority successfully takes an adverse view
of the positions adopted by the Group in 2024 and prior years. As at 31 December 2024, the Group\u2019s uncertain tax positions, excluding advanced
payments, amounted to $54 million (2023: $59 million). The Group released $3 million in 2024 (2023: $13 million) primarily due to the resolution of
some audits with the relevant tax authorities. The impact from the currency exchange difference was a $2 million reduction to the aggregate balance
in 2024 (2023: $nil). If all areas of uncertainty were audited and all areas resulted in an adverse outcome, management does not believe any material
additional tax would be payable beyond what is provided.
Prior year adjustments include differences between the tax liability recorded in the tax returns submitted for previous years and the estimated tax
provision reported in a prior year\u2019s consolidated financial statements. This category also includes adjustments to the tax returns against which an
adverse uncertain tax position has been booked and included under \u2018change in uncertain tax positions\u2019 above.
Tax contingent liabilities
Due to the Group operating across a number of different tax jurisdictions, it is subject to periodic challenge by local tax authorities on a range of
tax matters arising in the normal course of business. These challenges generally include transfer pricing arrangements, other international tax matters
and the judgemental interpretation of local tax legislation.
A tax contingent liability is not provided for but is disclosed if:
\u2013
tax payments are not probable in the future on challenges by tax authorities; or
\u2013
it is a present tax obligation, but the amount cannot be measured reliably
Publication of tax strategy
In line with the UK requirement for large UK businesses to publish their tax strategy, the Group\u2019s tax strategy has been made available on the
Group\u2019s website.
Global minimum tax \u2013 Pillar Two
Pillar Two legislation has been enacted, or substantively enacted, in certain jurisdictions where the Group operates. The legislation became effective
for the Group\u2019s financial year beginning 1 January 2024. The Group is in scope of the enacted or substantively enacted legislation and has performed
an assessment of the Group\u2019s potential exposure to Pillar Two income taxes for the year ended on 31 December 2024.
The assessment of the potential exposure to Pillar Two income taxes is based on the most recent information available regarding the financial
performance of the constituent entities in the Group. Based on the assessment, the Group has identified potential exposure to Pillar Two income taxes
in respect of profits earned in the UAE and Jordan. The potential exposure comes from the constituent entities (mainly operating subsidiaries) in these
jurisdictions where the expected Pillar Two effective tax rate is below 15%. The top up tax has been calculated in accordance with the OECD guidance
and has been included in the tax amounts disclosed above. We estimate that the total Pillar Two top up tax to be $7 million. The Group is continuing to
assess the impact of the Pillar Two income taxes legislation and related updates on its future financial performance.
Deferred tax
Recognition of deferred tax assets
The recognition of deferred tax assets is based on the current forecast of taxable profits arising in the jurisdiction in which the deferred tax asset arises.
A deferred tax asset is recognised to the extent that there are forecast taxable profits within a reasonable period.
This exercise is reviewed each year and, to the extent forecasts change, an adjustment to the recognised deferred tax asset may be made.
Recognition of deferred tax assets is driven by the Group\u2019s ability to utilise the deferred tax asset which is reliant on forecast taxable profits arising in
the jurisdiction in which losses are incurred.
Deferred tax assets and liabilities have been offset only where it is appropriate to do so. The following is the analysis of the deferred tax balances
(after offset) for financial reporting purposes:
\n \n
As at 31 December
2024
2023
$m
$m
Deferred tax assets
293
226
Deferred tax liabilities
(18)
(25)
275
201
The table below represents the deferred tax movement in 2024:
\n \n
Returns and
Other
inventory-related
Intangible
provisions
Unremitted
Research and
provision
2
assets
and accruals
earnings
Development
Others
Total
$m
$m
$m
$m
$m
$m
$m
1 January 2024
90
54
59
(3)
\u2013
1
201
Reclassification
1
\u2013
\u2013
\u2013
\u2013
29
(29)
\u2013
(Charge)/credit to income
16
20
(1)
(1)
13
18
65
Equity adjustment
\u2013
\u2013
\u2013
\u2013
\u2013
1
1
Currency translation and hyperinflation impact
(1)
1
(1)
\u2013
\u2013
9
8
At 31 December 2024
105
75
57
(4)
42
\u2013
275
1.
During the current year, the Group reclassified the deferred tax asset arising from Research and Development expenditures, previously included in \u201cOthers\u201d, given its materiality, in accordance with IAS 12
2.
This category also includes the deferred tax related to elimination of unrealised profit
The table below represents the deferred tax movement in 2023:
\n \n
Returns and
Other
inventory-related
Intangible
provisions
Unremitted
provision
1
assets
and accruals
earnings
Others
Total
$m
$m
$m
$m
$m
$m
1 January 2023
83
46
16
(4)
32
173
(Charge)/credit to income
7
8
43
1
(34)
25
Currency translation and hyperinflation impact
\u2013
\u2013
\u2013
\u2013
3
3
At 31 December 2023
90
54
59
(3)
1
201
1.
This category also includes the deferred tax related to elimination of unrealised profit
The Group has a potential deferred tax asset of $457 million (2023: $288 million) of which $293 million (2023: $226 million) has been recognised.
The unrecognised deferred tax asset comprises of tax losses, short term timing differences and non-refundable tax credits.
No deferred tax asset has been recognised on gross temporary differences totalling $273 million (2023: $288 million), with a tax effect of $65 million
mainly due to the unpredictability of the related future profit streams. Of these gross temporary differences, $205 million (2023: $200 million) relate
to losses, of which $202 million are UK losses that don\u2019t expire. No deferred tax is recognised against the losses due to significant uncertainty regarding
future taxable income forecasts in the relevant jurisdictions. None of the non-UK losses are expected to expire in 2025. The remaining $68 million
represent other unrecognised gross short-term temporary differences that relate to multiple jurisdictions.
In addition, the company has been granted Cantonal tax credits in Switzerland of $99 million (CHF90 million). These Swiss non-refundable tax credits
can be utilised over a 10-year period through from the fiscal year 2024 until they expire in 2033. Due to the operation being in its infancy, it is not
currently probable that the benefit of the non-refundable tax credit will be realised. Therefore, no deferred tax asset has been recognised on this item.
During the year an increase in the deferred tax liability has been recognised on temporary differences relating to the unremitted earnings of overseas
subsidiaries of $1 million (2023: $1 million reduction). No deferred tax liability has been recognised on the remaining unremitted earnings of
$499 million (2023: $414 million), as the Group is able to control the timing of the reversal of these temporary differences and it is probable that
they will not reverse in the foreseeable future.
Mandatory temporary exception
The Group has applied the temporary exception issued by the IASB in May 2023 from the accounting requirements for deferred taxes in IAS 12.
Accordingly, the Group neither recognises nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00425": { "value": "Deferred tax
Recognition of deferred tax assets
The recognition of deferred tax assets is based on the current forecast of taxable profits arising in the jurisdiction in which the deferred tax asset arises.
A deferred tax asset is recognised to the extent that there are forecast taxable profits within a reasonable period.
This exercise is reviewed each year and, to the extent forecasts change, an adjustment to the recognised deferred tax asset may be made.
Recognition of deferred tax assets is driven by the Group\u2019s ability to utilise the deferred tax asset which is reliant on forecast taxable profits arising in
the jurisdiction in which losses are incurred.
Deferred tax assets and liabilities have been offset only where it is appropriate to do so. The following is the analysis of the deferred tax balances
(after offset) for financial reporting purposes:
\n \n
As at 31 December
2024
2023
$m
$m
Deferred tax assets
293
226
Deferred tax liabilities
(18)
(25)
275
201
The table below represents the deferred tax movement in 2024:
\n \n
Returns and
Other
inventory-related
Intangible
provisions
Unremitted
Research and
provision
2
assets
and accruals
earnings
Development
Others
Total
$m
$m
$m
$m
$m
$m
$m
1 January 2024
90
54
59
(3)
\u2013
1
201
Reclassification
1
\u2013
\u2013
\u2013
\u2013
29
(29)
\u2013
(Charge)/credit to income
16
20
(1)
(1)
13
18
65
Equity adjustment
\u2013
\u2013
\u2013
\u2013
\u2013
1
1
Currency translation and hyperinflation impact
(1)
1
(1)
\u2013
\u2013
9
8
At 31 December 2024
105
75
57
(4)
42
\u2013
275
1.
During the current year, the Group reclassified the deferred tax asset arising from Research and Development expenditures, previously included in \u201cOthers\u201d, given its materiality, in accordance with IAS 12
2.
This category also includes the deferred tax related to elimination of unrealised profit
The table below represents the deferred tax movement in 2023:
\n \n
Returns and
Other
inventory-related
Intangible
provisions
Unremitted
provision
1
assets
and accruals
earnings
Others
Total
$m
$m
$m
$m
$m
$m
1 January 2023
83
46
16
(4)
32
173
(Charge)/credit to income
7
8
43
1
(34)
25
Currency translation and hyperinflation impact
\u2013
\u2013
\u2013
\u2013
3
3
At 31 December 2023
90
54
59
(3)
1
201
1.
This category also includes the deferred tax related to elimination of unrealised profit
The Group has a potential deferred tax asset of $457 million (2023: $288 million) of which $293 million (2023: $226 million) has been recognised.
The unrecognised deferred tax asset comprises of tax losses, short term timing differences and non-refundable tax credits.
No deferred tax asset has been recognised on gross temporary differences totalling $273 million (2023: $288 million), with a tax effect of $65 million
mainly due to the unpredictability of the related future profit streams. Of these gross temporary differences, $205 million (2023: $200 million) relate
to losses, of which $202 million are UK losses that don\u2019t expire. No deferred tax is recognised against the losses due to significant uncertainty regarding
future taxable income forecasts in the relevant jurisdictions. None of the non-UK losses are expected to expire in 2025. The remaining $68 million
represent other unrecognised gross short-term temporary differences that relate to multiple jurisdictions.
In addition, the company has been granted Cantonal tax credits in Switzerland of $99 million (CHF90 million). These Swiss non-refundable tax credits
can be utilised over a 10-year period through from the fiscal year 2024 until they expire in 2033. Due to the operation being in its infancy, it is not
currently probable that the benefit of the non-refundable tax credit will be realised. Therefore, no deferred tax asset has been recognised on this item.
During the year an increase in the deferred tax liability has been recognised on temporary differences relating to the unremitted earnings of overseas
subsidiaries of $1 million (2023: $1 million reduction). No deferred tax liability has been recognised on the remaining unremitted earnings of
$499 million (2023: $414 million), as the Group is able to control the timing of the reversal of these temporary differences and it is probable that
they will not reverse in the foreseeable future.
Mandatory temporary exception
The Group has applied the temporary exception issued by the IASB in May 2023 from the accounting requirements for deferred taxes in IAS 12.
Accordingly, the Group neither recognises nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00426": { "value": "13. Dividends
Paid in
Paid in
2024
2023
$m
$m
Amounts recognised as distributions to equity holders in the year:
Final dividend for the year ended 31 December 2023 of 47 cents (31 December 2022: 37 cents) per share
104
82
Interim dividend during the year ended 31 December 2024 of 32 cents (31 December 2023: 25 cents) per share
71
55
175
137
The proposed final dividend for the year ended 31 December 2024 is 48 cents (2023: 47 cents).
The proposed final dividend is subject to approval by shareholders at the Annual General Meeting on 24 April 2025 and has not been included as a
liability in these consolidated financial statements. Based on the number of shares in free issue at 31 December 2024 (220,431,263), the final dividend
would be $106 million.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00428": { "value": "0.48", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD/xbrli:shares" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00429": { "value": "0.47", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:549300BNS685UXH4JI75", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:USD/xbrli:shares" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00427": { "value": "106000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00430": { "value": "14. Earnings per share (EPS)
Basic EPS is calculated by dividing the profit attributable to equity holders of the parent by the weighted average number of Ordinary Shares in free
issue during the year after deducting Treasury shares and shares held in employee benefit trust (EBT) (Note 31). Treasury shares have no right to
receive dividends, and the employee benefit trust (EBT) has waived its entitlement to dividends. However, while the voting rights attached to treasury
shares are not exercisable, shares in the EBT retain their voting rights.
Diluted EPS is calculated after adjusting the weighted average number of Ordinary Shares used in the basic EPS calculation for the conversion of all
potentially dilutive Ordinary Shares.
Core basic and diluted EPS are intended to highlight the core results of the Group before exceptional items and other adjustments.
2024
2023
Exceptional items
Exceptional items
2024
and other
2024
2023
and other
2023
Core
adjustments
Reported
Core
adjustments
Reported
results
(Note 6)
results
results
(Note 6)
results
$m
$m
$m
$m
$m
$m
Profit attributable to equity holders of the parent
495
(136)
359
492
(302)
190
The number of shares used in calculating basic and diluted EPS is reconciled below:
2024
2023
Weighted average number of Ordinary Shares in free issue
Number
Number
Basic EPS
221,333,249
220,862,103
Effect of potentially dilutive Ordinary Shares:
Share-based awards
2,160,072
1,506,611
Diluted EPS
223,493,321
222,368,714
2024
2024
2023
2023
Core
Reported
Core
Reported
EPS
EPS
EPS
EPS
Cents
Cents
Cents
Cents
Basic
224
162
223
86
Diluted
221
161
221
85
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00433": { "value": "15. Goodwill and other intangible assets
The changes in the carrying value of goodwill and other intangible assets for the years ended 31 December 2024 and 31 December 2023 are as follows:
\n \n
Other intangible assets
Product-related
Other identified
Goodwill
intangibles
Software
intangibles
Total
$m
$m
$m
$m
$m
Cost
Balance at 1 January 2023
797
1,350
141
285
2,573
Additions
\u2013
10
1
33
44
Disposals
\u2013
\u2013
(4)
(3)
(7)
Translation adjustments
(1)
(1)
\u2013
2
\u2013
Business combination
\u2013
63
\u2013
\u2013
63
Balance at 31 December 2023 and 1 January 2024
796
1,422
138
317
2,673
Additions
\u2013
24
\u2013
49
73
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
Translation adjustments
(8)
(7)
(1)
(2)
(18)
Business combination (Note 34)
2
73
\u2013
\u2013
75
Balance at 31 December 2024
790
1,512
137
364
2,803
Accumulated Amortisation and Impairment
Balance at 1 January 2023
(408)
(793)
(98)
(150)
(1,449)
Charge for the year
\u2013
(73)
(8)
(15)
(96)
Disposals
\u2013
\u2013
4
3
7
Impairment charge
\u2013
(13)
(5)
(17)
(35)
Translation adjustments
\u2013
1
\u2013
(1)
\u2013
Balance at 31 December 2023 and 1 January 2024
(408)
(878)
(107)
(180)
(1,573)
Charge for the year
\u2013
(72)
(8)
(20)
(100)
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
Impairment reversal
\u2013
44
\u2013
\u2013
44
Impairment charge
\u2013
(8)
\u2013
(14)
(22)
Translation adjustments
\u2013
2
\u2013
2
4
Balance at 31 December 2024
(408)
(912)
(115)
(212)
(1,647)
Carrying amount
At 31 December 2024
382
600
22
152
1,156
At 31 December 2023
388
544
31
137
1,100
Of the total intangible assets other than goodwill, $157 million (2023: $152 million) are not yet available for use.
Goodwill
Goodwill is allocated from the acquisition date to the CGUs that are expected to benefit from the synergies of the business combination. The carrying
amount of goodwill has been allocated as follows:
\n \n
As at 31 December
2024
2023
$m
$m
Injectables
227
228
Branded
155
160
Total
382
388
In accordance with the Group policy, goodwill is tested annually for impairment during the fourth quarter or more frequently if there are indicators that
goodwill may be impaired. The impairment test was performed by calculating the recoverable amount of the CGUs to which the goodwill is allocated,
based on discounted cash flows by applying an appropriate discount rate that reflects the risk factors associated with the cash flows under which
these CGUs sit. These values are then compared to the carrying value of the CGUs to determine whether an impairment is required. Where applicable,
the Group carries forward and uses the most recent detailed calculation of a cash-generating unit\u2019s recoverable amount made in the preceding period.
CGUs impairment testing
\n
Details related to the discounted cash flow models used in the impairment tests of the CGUs are as follows:
\n\n \n
Valuation basis, terminal growth rate
Terminal growth rate
and discount rate
(perpetuity)
Discount rate
Valuation basis
2024
2023
2024
2023
Injectables
VIU
2.5%
2.5%
12.6%
12.6%
Pre-tax
Branded
VIU
2.4%
2.5%
14.3%
17.4%
Pre-tax
Generics
VIU
1.0%
n/a
10.7%
n/a
Pre-tax
Complex respiratory
FVLCD
\u2013
1
n/a
8.1%
n/a
Post-tax
Key assumptions
Projected cash flows based on:
\u2013
Sales growth rates, informed by pricing and volume assumptions
\u2013
Profit margins and profit margin growth rates for marketed and pipeline products
\u2013
Expected launch dates for pipeline products
Terminal growth rates
Discount rates
Determination of assumptions
Growth rates are internal forecasts based on both internal and external market information,
informed by historical experience and management\u2019s best estimates of the future
Margins reflect past experience, adjusted for expected changes in the future
Establishing the launch date and probability of a successful product approval for
pipeline products
Terminal growth rates are based on the Group\u2019s experience in its markets
Discount rates for each CGU are derived from specific regions/countries
Period of specific projected cash flows
5 years
\n
1.
The majority of projected cash flows for the Complex respiratory CGU extend over a seven-year period (2023: eight years)
\n
Complex respiratory CGU
\n
The improved performance of the Complex respiratory CGU was considered as an indicator for an impairment reversal assessment. As a result, the
\n
Group evaluated the recoverable amount of the CGU using a fair value less costs of disposal (FVLCD) model, being the higher value compared to value
\n
in use (VIU). The evaluation resulted in an impairment reversal of $60 million, with $44 million allocated to intangible assets and $16 million to property,
\n
plant and equipment on a pro rata basis. The reversal reflects sustained performance improvement and forecasted profitability, bringing the revised
\n
carrying amount of the CGU to $127 million. This valuation methodology uses significant inputs which are not based on observable market data,
\n
therefore this valuation technique is classified as a level 3 valuation.
\n
The Group performed sensitivity analysis over the valuation of the CGU. The analysis assumed an increase/decrease of one percentage point in the
\n
discount rate or a 10% decline/improve in the projected cash flows. Applying those sensitivities would decrease/increase the value of the CGU by
\n
approximately $7 million and $22 million, respectively.
\n
Injectables CGU
\n
In accordance with IAS 36, the Group conducted its annual impairment test for the Injectables CGU by carrying forward the most recent detailed
\n
calculation of its recoverable amount from the preceding period. This approach was considered appropriate as the assets and liabilities of the CGU
\n
have not changed significantly since last year\u2019s recoverable amount calculation, and the previous calculation indicated that the recoverable amount
\n
significantly exceeded the carrying amount of the CGU. Additionally, an analysis of events and changes in circumstances since the prior assessment
\n
indicated that the likelihood of the current recoverable amount being lower than the carrying amount is remote.
\n
Branded CGU
\n
The Group conducted its annual impairment test for the Branded CGU, as it includes goodwill and other intangible assets not yet available for use. The
\n
valuation did not result in any impairment for the CGU and indicated that sufficient headroom exists even under reasonable changes in key assumptions.
\n
Generics CGU
\n
The Group conducted its annual impairment test for the Generics CGU, as it includes material intangible assets not yet available for use. The valuation
\n
did not result in any impairment for the CGU and indicated that sufficient headroom exists even under reasonable changes in key assumptions.
\n
The Group monitors the development of climate-related risks and assessed the qualitative and quantitative impact which is not expected to have
\n
a material impact on the consolidated financial statements nor the recoverable amount of the CGUs (See pages 62 to 77).
Product-related intangible assets
Product rights not yet available for use
Product rights not yet available for use amounts to $84 million (2023: $75 million); no amortisation has been charged against them. The Group
performs an impairment review of these assets annually. The result of this test was an impairment charge of $8 million in the Injectables segment
due to the discontinuation of a pipeline product (2023: $3 million in the Generics segment).
Product rights
Product rights consist of marketed products of $516 million (2023: $469 million) which include two products in the injectables CGU valued at
$118 million (2023: $129 million) and $52 million (2023: $nil) with a remaining useful life of eleven years (2023: twelve years) and fifteen years,
respectively. Additionally, a product in the Complex respiratory CGU is valued at $120 million (2023: $87 million) following a $44 million impairment
reversal allocated as part of the CGU overall reversal (see page 180). This product has a remaining useful life of seven years (2023: eight years).
The product rights have an average estimated useful life of twelve years.
Software
Software intangibles mainly represent the Enterprise Resource Planning solutions that are implemented in different operations across the Group in
addition to other software applications, of which $1 million is not yet available for use (2023: $1 million). The software has an average estimated useful
life that varies from three to ten years.
As at 31 December 2024, no impairment charge was identified (2023: $5 million).
Other identified intangibles
Other identified intangibles comprise marketing rights, customer relationships and trade names of $152 million (2023: $137 million) of which $72 million
represent assets not yet available for use (2023: $76 million). The Group performs an impairment review of other identified intangible assets that are
not yet available for use annually, and performs impairment indicators assessment for assets in use. The result of this test was an impairment charge
of $1 million in the Injectables segment and $13 million in the Generics segment due to the discontinuation of certain marketing rights contracts (2023:
$17 million).
Marketing rights
Marketing rights are amortised over their useful lives commencing in the year in which the rights are ready for use with estimated useful lives varying
from two to ten years.
Customer relationships
Customer relationships represent the value attributed to existing direct customers that the Group acquired on business combinations. The customer
relationships have an average estimated useful life of fifteen years.
Trade names
Trade names were mainly recognised on the acquisition of Hikma Germany GmbH (Germany) with estimated useful lives of ten years.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00432": { "value": "15. Goodwill and other intangible assets
The changes in the carrying value of goodwill and other intangible assets for the years ended 31 December 2024 and 31 December 2023 are as follows:
\n \n
Other intangible assets
Product-related
Other identified
Goodwill
intangibles
Software
intangibles
Total
$m
$m
$m
$m
$m
Cost
Balance at 1 January 2023
797
1,350
141
285
2,573
Additions
\u2013
10
1
33
44
Disposals
\u2013
\u2013
(4)
(3)
(7)
Translation adjustments
(1)
(1)
\u2013
2
\u2013
Business combination
\u2013
63
\u2013
\u2013
63
Balance at 31 December 2023 and 1 January 2024
796
1,422
138
317
2,673
Additions
\u2013
24
\u2013
49
73
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
Translation adjustments
(8)
(7)
(1)
(2)
(18)
Business combination (Note 34)
2
73
\u2013
\u2013
75
Balance at 31 December 2024
790
1,512
137
364
2,803
Accumulated Amortisation and Impairment
Balance at 1 January 2023
(408)
(793)
(98)
(150)
(1,449)
Charge for the year
\u2013
(73)
(8)
(15)
(96)
Disposals
\u2013
\u2013
4
3
7
Impairment charge
\u2013
(13)
(5)
(17)
(35)
Translation adjustments
\u2013
1
\u2013
(1)
\u2013
Balance at 31 December 2023 and 1 January 2024
(408)
(878)
(107)
(180)
(1,573)
Charge for the year
\u2013
(72)
(8)
(20)
(100)
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
Impairment reversal
\u2013
44
\u2013
\u2013
44
Impairment charge
\u2013
(8)
\u2013
(14)
(22)
Translation adjustments
\u2013
2
\u2013
2
4
Balance at 31 December 2024
(408)
(912)
(115)
(212)
(1,647)
Carrying amount
At 31 December 2024
382
600
22
152
1,156
At 31 December 2023
388
544
31
137
1,100
Of the total intangible assets other than goodwill, $157 million (2023: $152 million) are not yet available for use.
Goodwill
Goodwill is allocated from the acquisition date to the CGUs that are expected to benefit from the synergies of the business combination. The carrying
amount of goodwill has been allocated as follows:
\n \n
As at 31 December
2024
2023
$m
$m
Injectables
227
228
Branded
155
160
Total
382
388
In accordance with the Group policy, goodwill is tested annually for impairment during the fourth quarter or more frequently if there are indicators that
goodwill may be impaired. The impairment test was performed by calculating the recoverable amount of the CGUs to which the goodwill is allocated,
based on discounted cash flows by applying an appropriate discount rate that reflects the risk factors associated with the cash flows under which
these CGUs sit. These values are then compared to the carrying value of the CGUs to determine whether an impairment is required. Where applicable,
the Group carries forward and uses the most recent detailed calculation of a cash-generating unit\u2019s recoverable amount made in the preceding period.
\n\n\n
CGUs impairment testing
\n
Details related to the discounted cash flow models used in the impairment tests of the CGUs are as follows:
\n\n \n
Valuation basis, terminal growth rate
Terminal growth rate
and discount rate
(perpetuity)
Discount rate
Valuation basis
2024
2023
2024
2023
Injectables
VIU
2.5%
2.5%
12.6%
12.6%
Pre-tax
Branded
VIU
2.4%
2.5%
14.3%
17.4%
Pre-tax
Generics
VIU
1.0%
n/a
10.7%
n/a
Pre-tax
Complex respiratory
FVLCD
\u2013
1
n/a
8.1%
n/a
Post-tax
Key assumptions
Projected cash flows based on:
\u2013
Sales growth rates, informed by pricing and volume assumptions
\u2013
Profit margins and profit margin growth rates for marketed and pipeline products
\u2013
Expected launch dates for pipeline products
Terminal growth rates
Discount rates
Determination of assumptions
Growth rates are internal forecasts based on both internal and external market information,
informed by historical experience and management\u2019s best estimates of the future
Margins reflect past experience, adjusted for expected changes in the future
Establishing the launch date and probability of a successful product approval for
pipeline products
Terminal growth rates are based on the Group\u2019s experience in its markets
Discount rates for each CGU are derived from specific regions/countries
Period of specific projected cash flows
5 years
\n
1.
The majority of projected cash flows for the Complex respiratory CGU extend over a seven-year period (2023: eight years)
\n
Complex respiratory CGU
\n
The improved performance of the Complex respiratory CGU was considered as an indicator for an impairment reversal assessment. As a result, the
\n
Group evaluated the recoverable amount of the CGU using a fair value less costs of disposal (FVLCD) model, being the higher value compared to value
\n
in use (VIU). The evaluation resulted in an impairment reversal of $60 million, with $44 million allocated to intangible assets and $16 million to property,
\n
plant and equipment on a pro rata basis. The reversal reflects sustained performance improvement and forecasted profitability, bringing the revised
\n
carrying amount of the CGU to $127 million. This valuation methodology uses significant inputs which are not based on observable market data,
\n
therefore this valuation technique is classified as a level 3 valuation.
\n
The Group performed sensitivity analysis over the valuation of the CGU. The analysis assumed an increase/decrease of one percentage point in the
\n
discount rate or a 10% decline/improve in the projected cash flows. Applying those sensitivities would decrease/increase the value of the CGU by
\n
approximately $7 million and $22 million, respectively.
\n
Injectables CGU
\n
In accordance with IAS 36, the Group conducted its annual impairment test for the Injectables CGU by carrying forward the most recent detailed
\n
calculation of its recoverable amount from the preceding period. This approach was considered appropriate as the assets and liabilities of the CGU
\n
have not changed significantly since last year\u2019s recoverable amount calculation, and the previous calculation indicated that the recoverable amount
\n
significantly exceeded the carrying amount of the CGU. Additionally, an analysis of events and changes in circumstances since the prior assessment
\n
indicated that the likelihood of the current recoverable amount being lower than the carrying amount is remote.
\n
Branded CGU
\n
The Group conducted its annual impairment test for the Branded CGU, as it includes goodwill and other intangible assets not yet available for use. The
\n
valuation did not result in any impairment for the CGU and indicated that sufficient headroom exists even under reasonable changes in key assumptions.
\n
Generics CGU
\n
The Group conducted its annual impairment test for the Generics CGU, as it includes material intangible assets not yet available for use. The valuation
\n
did not result in any impairment for the CGU and indicated that sufficient headroom exists even under reasonable changes in key assumptions.
\n
The Group monitors the development of climate-related risks and assessed the qualitative and quantitative impact which is not expected to have
\n
a material impact on the consolidated financial statements nor the recoverable amount of the CGUs (See pages 62 to 77).
Product-related intangible assets
Product rights not yet available for use
Product rights not yet available for use amounts to $84 million (2023: $75 million); no amortisation has been charged against them. The Group
performs an impairment review of these assets annually. The result of this test was an impairment charge of $8 million in the Injectables segment
due to the discontinuation of a pipeline product (2023: $3 million in the Generics segment).
Product rights
Product rights consist of marketed products of $516 million (2023: $469 million) which include two products in the injectables CGU valued at
$118 million (2023: $129 million) and $52 million (2023: $nil) with a remaining useful life of eleven years (2023: twelve years) and fifteen years,
respectively. Additionally, a product in the Complex respiratory CGU is valued at $120 million (2023: $87 million) following a $44 million impairment
reversal allocated as part of the CGU overall reversal (see page 180). This product has a remaining useful life of seven years (2023: eight years).
The product rights have an average estimated useful life of twelve years.
Software
Software intangibles mainly represent the Enterprise Resource Planning solutions that are implemented in different operations across the Group in
addition to other software applications, of which $1 million is not yet available for use (2023: $1 million). The software has an average estimated useful
life that varies from three to ten years.
As at 31 December 2024, no impairment charge was identified (2023: $5 million).
Other identified intangibles
Other identified intangibles comprise marketing rights, customer relationships and trade names of $152 million (2023: $137 million) of which $72 million
represent assets not yet available for use (2023: $76 million). The Group performs an impairment review of other identified intangible assets that are
not yet available for use annually, and performs impairment indicators assessment for assets in use. The result of this test was an impairment charge
of $1 million in the Injectables segment and $13 million in the Generics segment due to the discontinuation of certain marketing rights contracts (2023:
$17 million).
Marketing rights
Marketing rights are amortised over their useful lives commencing in the year in which the rights are ready for use with estimated useful lives varying
from two to ten years.
Customer relationships
Customer relationships represent the value attributed to existing direct customers that the Group acquired on business combinations. The customer
relationships have an average estimated useful life of fifteen years.
Trade names
Trade names were mainly recognised on the acquisition of Hikma Germany GmbH (Germany) with estimated useful lives of ten years.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00431": { "value": "15. Goodwill and other intangible assets
The changes in the carrying value of goodwill and other intangible assets for the years ended 31 December 2024 and 31 December 2023 are as follows:
\n \n
Other intangible assets
Product-related
Other identified
Goodwill
intangibles
Software
intangibles
Total
$m
$m
$m
$m
$m
Cost
Balance at 1 January 2023
797
1,350
141
285
2,573
Additions
\u2013
10
1
33
44
Disposals
\u2013
\u2013
(4)
(3)
(7)
Translation adjustments
(1)
(1)
\u2013
2
\u2013
Business combination
\u2013
63
\u2013
\u2013
63
Balance at 31 December 2023 and 1 January 2024
796
1,422
138
317
2,673
Additions
\u2013
24
\u2013
49
73
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
Translation adjustments
(8)
(7)
(1)
(2)
(18)
Business combination (Note 34)
2
73
\u2013
\u2013
75
Balance at 31 December 2024
790
1,512
137
364
2,803
Accumulated Amortisation and Impairment
Balance at 1 January 2023
(408)
(793)
(98)
(150)
(1,449)
Charge for the year
\u2013
(73)
(8)
(15)
(96)
Disposals
\u2013
\u2013
4
3
7
Impairment charge
\u2013
(13)
(5)
(17)
(35)
Translation adjustments
\u2013
1
\u2013
(1)
\u2013
Balance at 31 December 2023 and 1 January 2024
(408)
(878)
(107)
(180)
(1,573)
Charge for the year
\u2013
(72)
(8)
(20)
(100)
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
Impairment reversal
\u2013
44
\u2013
\u2013
44
Impairment charge
\u2013
(8)
\u2013
(14)
(22)
Translation adjustments
\u2013
2
\u2013
2
4
Balance at 31 December 2024
(408)
(912)
(115)
(212)
(1,647)
Carrying amount
At 31 December 2024
382
600
22
152
1,156
At 31 December 2023
388
544
31
137
1,100
Of the total intangible assets other than goodwill, $157 million (2023: $152 million) are not yet available for use.
Goodwill
Goodwill is allocated from the acquisition date to the CGUs that are expected to benefit from the synergies of the business combination. The carrying
amount of goodwill has been allocated as follows:
\n \n
As at 31 December
2024
2023
$m
$m
Injectables
227
228
Branded
155
160
Total
382
388
In accordance with the Group policy, goodwill is tested annually for impairment during the fourth quarter or more frequently if there are indicators that
goodwill may be impaired. The impairment test was performed by calculating the recoverable amount of the CGUs to which the goodwill is allocated,
based on discounted cash flows by applying an appropriate discount rate that reflects the risk factors associated with the cash flows under which
these CGUs sit. These values are then compared to the carrying value of the CGUs to determine whether an impairment is required. Where applicable,
the Group carries forward and uses the most recent detailed calculation of a cash-generating unit\u2019s recoverable amount made in the preceding period.
\n\n\n
CGUs impairment testing
\n
Details related to the discounted cash flow models used in the impairment tests of the CGUs are as follows:
\n\n \n
Valuation basis, terminal growth rate
Terminal growth rate
and discount rate
(perpetuity)
Discount rate
Valuation basis
2024
2023
2024
2023
Injectables
VIU
2.5%
2.5%
12.6%
12.6%
Pre-tax
Branded
VIU
2.4%
2.5%
14.3%
17.4%
Pre-tax
Generics
VIU
1.0%
n/a
10.7%
n/a
Pre-tax
Complex respiratory
FVLCD
\u2013
1
n/a
8.1%
n/a
Post-tax
Key assumptions
Projected cash flows based on:
\u2013
Sales growth rates, informed by pricing and volume assumptions
\u2013
Profit margins and profit margin growth rates for marketed and pipeline products
\u2013
Expected launch dates for pipeline products
Terminal growth rates
Discount rates
Determination of assumptions
Growth rates are internal forecasts based on both internal and external market information,
informed by historical experience and management\u2019s best estimates of the future
Margins reflect past experience, adjusted for expected changes in the future
Establishing the launch date and probability of a successful product approval for
pipeline products
Terminal growth rates are based on the Group\u2019s experience in its markets
Discount rates for each CGU are derived from specific regions/countries
Period of specific projected cash flows
5 years
\n
1.
The majority of projected cash flows for the Complex respiratory CGU extend over a seven-year period (2023: eight years)
\n
Complex respiratory CGU
\n
The improved performance of the Complex respiratory CGU was considered as an indicator for an impairment reversal assessment. As a result, the
\n
Group evaluated the recoverable amount of the CGU using a fair value less costs of disposal (FVLCD) model, being the higher value compared to value
\n
in use (VIU). The evaluation resulted in an impairment reversal of $60 million, with $44 million allocated to intangible assets and $16 million to property,
\n
plant and equipment on a pro rata basis. The reversal reflects sustained performance improvement and forecasted profitability, bringing the revised
\n
carrying amount of the CGU to $127 million. This valuation methodology uses significant inputs which are not based on observable market data,
\n
therefore this valuation technique is classified as a level 3 valuation.
\n
The Group performed sensitivity analysis over the valuation of the CGU. The analysis assumed an increase/decrease of one percentage point in the
\n
discount rate or a 10% decline/improve in the projected cash flows. Applying those sensitivities would decrease/increase the value of the CGU by
\n
approximately $7 million and $22 million, respectively.
\n
Injectables CGU
\n
In accordance with IAS 36, the Group conducted its annual impairment test for the Injectables CGU by carrying forward the most recent detailed
\n
calculation of its recoverable amount from the preceding period. This approach was considered appropriate as the assets and liabilities of the CGU
\n
have not changed significantly since last year\u2019s recoverable amount calculation, and the previous calculation indicated that the recoverable amount
\n
significantly exceeded the carrying amount of the CGU. Additionally, an analysis of events and changes in circumstances since the prior assessment
\n
indicated that the likelihood of the current recoverable amount being lower than the carrying amount is remote.
\n
Branded CGU
\n
The Group conducted its annual impairment test for the Branded CGU, as it includes goodwill and other intangible assets not yet available for use. The
\n
valuation did not result in any impairment for the CGU and indicated that sufficient headroom exists even under reasonable changes in key assumptions.
\n
Generics CGU
\n
The Group conducted its annual impairment test for the Generics CGU, as it includes material intangible assets not yet available for use. The valuation
\n
did not result in any impairment for the CGU and indicated that sufficient headroom exists even under reasonable changes in key assumptions.
\n
The Group monitors the development of climate-related risks and assessed the qualitative and quantitative impact which is not expected to have
\n
a material impact on the consolidated financial statements nor the recoverable amount of the CGUs (See pages 62 to 77).
Product-related intangible assets
Product rights not yet available for use
Product rights not yet available for use amounts to $84 million (2023: $75 million); no amortisation has been charged against them. The Group
performs an impairment review of these assets annually. The result of this test was an impairment charge of $8 million in the Injectables segment
due to the discontinuation of a pipeline product (2023: $3 million in the Generics segment).
Product rights
Product rights consist of marketed products of $516 million (2023: $469 million) which include two products in the injectables CGU valued at
$118 million (2023: $129 million) and $52 million (2023: $nil) with a remaining useful life of eleven years (2023: twelve years) and fifteen years,
respectively. Additionally, a product in the Complex respiratory CGU is valued at $120 million (2023: $87 million) following a $44 million impairment
reversal allocated as part of the CGU overall reversal (see page 180). This product has a remaining useful life of seven years (2023: eight years).
The product rights have an average estimated useful life of twelve years.
Software
Software intangibles mainly represent the Enterprise Resource Planning solutions that are implemented in different operations across the Group in
addition to other software applications, of which $1 million is not yet available for use (2023: $1 million). The software has an average estimated useful
life that varies from three to ten years.
As at 31 December 2024, no impairment charge was identified (2023: $5 million).
Other identified intangibles
Other identified intangibles comprise marketing rights, customer relationships and trade names of $152 million (2023: $137 million) of which $72 million
represent assets not yet available for use (2023: $76 million). The Group performs an impairment review of other identified intangible assets that are
not yet available for use annually, and performs impairment indicators assessment for assets in use. The result of this test was an impairment charge
of $1 million in the Injectables segment and $13 million in the Generics segment due to the discontinuation of certain marketing rights contracts (2023:
$17 million).
Marketing rights
Marketing rights are amortised over their useful lives commencing in the year in which the rights are ready for use with estimated useful lives varying
from two to ten years.
Customer relationships
Customer relationships represent the value attributed to existing direct customers that the Group acquired on business combinations. The customer
relationships have an average estimated useful life of fifteen years.
Trade names
Trade names were mainly recognised on the acquisition of Hikma Germany GmbH (Germany) with estimated useful lives of ten years.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00434": { "value": "16. Property, plant and equipment \n \n
Land and
Machinery and
Vehicles, fixtures
Projects under
buildings
equipment
and equipment
construction
Total
$m
$m
$m
$m
$m
Cost
Balance at 1 January 2023
725
819
145
262
1,951
Additions
31
20
7
112
170
Disposals
(15)
(10)
(9)
\u2013
(34)
Transfers
43
63
6
(112)
\u2013
Business combination
25
3
\u2013
8
36
Transfer to assets classified as held for sale
(11)
\u2013
\u2013
\u2013
(11)
Translation adjustment
(1)
(1)
(1)
2
(1)
Balance at 31 December 2023 and 1 January 2024
797
894
148
272
2,111
Additions
6
21
10
133
170
Disposals
(1)
(16)
(5)
\u2013
(22)
Transfers
12
31
10
(53)
\u2013
Business combination (Note 34)
52
1
\u2013
62
115
Translation adjustment
(15)
(21)
(6)
(5)
(47)
Balance at 31 December 2024
851
910
157
409
2,327
Accumulated depreciation and impairment
Balance at 1 January 2023
(243)
(499)
(121)
(64)
(927)
Charge for the year
(23)
(49)
(12)
\u2013
(84)
Disposals
\u2013
7
9
\u2013
16
Impairment charge
(14)
(8)
(1)
(3)
(26)
Translation adjustment
2
3
1
\u2013
6
Balance at 31 December 2023 and 1 January 2024
(278)
(546)
(124)
(67)
(1,015)
Charge for the year
(24)
(48)
(15)
\u2013
(87)
Disposals
1
16
5
\u2013
22
Impairment reversal
1
15
\u2013
\u2013
16
Impairment charge
(1)
(3)
\u2013
(5)
(9)
Translation adjustment
7
13
4
\u2013
24
Balance at 31 December 2024
(294)
(553)
(130)
(72)
(1,049)
Carrying amount
At 31 December 2024
557
357
27
337
1,278
At 31 December 2023
519
348
24
205
1,096
Land is not subject to depreciation.
None of the Group's property, plant and equipment are pledged as collateral for long-term loans as at 31 December 2024 (2023: $nil).
As at 31 December 2024, the Group had entered into contractual commitments for the acquisition of property, plant and equipment amounting to
$79 million (2023: $52 million).
During the year ended 31 December 2024, $3 million of borrowing costs have been capitalised (2023: $2 million).
As at 31 December 2024, the Group recognised an impairment charge of $9 million mainly in relation to machinery and equipment associated with
discontinued projects and an impairment reversal of $16 million mainly related to machinery and equipment within the Complex respiratory CGU
(Notes 6, 9 and 15). In 2023, the Group recognised an impairment charge of $26 million mainly in relation to Sudan (Notes 6 and 9).", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00435": { "value": "\n \n
Land and
Machinery and
Vehicles, fixtures
Projects under
buildings
equipment
and equipment
construction
Total
$m
$m
$m
$m
$m
Cost
Balance at 1 January 2023
725
819
145
262
1,951
Additions
31
20
7
112
170
Disposals
(15)
(10)
(9)
\u2013
(34)
Transfers
43
63
6
(112)
\u2013
Business combination
25
3
\u2013
8
36
Transfer to assets classified as held for sale
(11)
\u2013
\u2013
\u2013
(11)
Translation adjustment
(1)
(1)
(1)
2
(1)
Balance at 31 December 2023 and 1 January 2024
797
894
148
272
2,111
Additions
6
21
10
133
170
Disposals
(1)
(16)
(5)
\u2013
(22)
Transfers
12
31
10
(53)
\u2013
Business combination (Note 34)
52
1
\u2013
62
115
Translation adjustment
(15)
(21)
(6)
(5)
(47)
Balance at 31 December 2024
851
910
157
409
2,327
Accumulated depreciation and impairment
Balance at 1 January 2023
(243)
(499)
(121)
(64)
(927)
Charge for the year
(23)
(49)
(12)
\u2013
(84)
Disposals
\u2013
7
9
\u2013
16
Impairment charge
(14)
(8)
(1)
(3)
(26)
Translation adjustment
2
3
1
\u2013
6
Balance at 31 December 2023 and 1 January 2024
(278)
(546)
(124)
(67)
(1,015)
Charge for the year
(24)
(48)
(15)
\u2013
(87)
Disposals
1
16
5
\u2013
22
Impairment reversal
1
15
\u2013
\u2013
16
Impairment charge
(1)
(3)
\u2013
(5)
(9)
Translation adjustment
7
13
4
\u2013
24
Balance at 31 December 2024
(294)
(553)
(130)
(72)
(1,049)
Carrying amount
At 31 December 2024
557
357
27
337
1,278
At 31 December 2023
519
348
24
205
1,096
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00438": { "value": "17. Right-of-use assets and lease liabilities
The carrying amounts of right-of-use assets recognised and the movements during the year were as follows:
\n \n
Buildings
Vehicles
Total
$m
$m
$m
At 1 January 2023
51
6
57
Additions
3
3
6
Impairment
(7)
\u2013
(7)
Depreciation expense
(7)
(4)
(11)
Balance at 31 December 2023 and 1 January 2024
40
5
45
Additions
3
8
11
Business combination (Note 34)
2
\u2013
2
Depreciation expense
(6)
(4)
(10)
Balance at 31 December 2024
39
9
48
The carrying amounts of lease liabilities and the movements during the year were as follows:
\n \n
2024
2023
$m
$m
At 1 January
66
70
Additions
11
6
Business combination (Note 34)
2
\u2013
Accretion of interest (Note 11)
3
4
Adjustments
(1)
\u2013
Repayments
(24)
(14)
Balance at 31 December
57
66
Current
11
11
Non-current
46
55
The following is the maturity analysis of lease liabilities:
\n \n
2024
2023
$m
$m
Breakdown by maturity:
Within one year
11
11
In the second year
7
8
In the third year
5
5
In the fourth year
4
4
In the fifth year
3
3
In the sixth year
2
3
Thereafter
25
32
57
66
At 31 December 2024, lease liabilities included optional extension periods amounting to $19 million on a discounted basis (2023: $19 million).
The following are the amounts recognised in the consolidated income statement:
\n \n
2024
2023
$m
$m
Depreciation expense of right-of-use assets
(10)
(11)
Impairment of right-of-use assets
\u2013
(7)
Interest expense on lease liabilities
(3)
(4)
Expense relating to short-term leases
(4)
(2)
Total amount recognised in the consolidated income statement
(17)
(24)
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00437": { "value": "17. Right-of-use assets and lease liabilities
The carrying amounts of right-of-use assets recognised and the movements during the year were as follows:
\n \n
Buildings
Vehicles
Total
$m
$m
$m
At 1 January 2023
51
6
57
Additions
3
3
6
Impairment
(7)
\u2013
(7)
Depreciation expense
(7)
(4)
(11)
Balance at 31 December 2023 and 1 January 2024
40
5
45
Additions
3
8
11
Business combination (Note 34)
2
\u2013
2
Depreciation expense
(6)
(4)
(10)
Balance at 31 December 2024
39
9
48
The carrying amounts of lease liabilities and the movements during the year were as follows:
\n \n
2024
2023
$m
$m
At 1 January
66
70
Additions
11
6
Business combination (Note 34)
2
\u2013
Accretion of interest (Note 11)
3
4
Adjustments
(1)
\u2013
Repayments
(24)
(14)
Balance at 31 December
57
66
Current
11
11
Non-current
46
55
The following is the maturity analysis of lease liabilities:
\n \n
2024
2023
$m
$m
Breakdown by maturity:
Within one year
11
11
In the second year
7
8
In the third year
5
5
In the fourth year
4
4
In the fifth year
3
3
In the sixth year
2
3
Thereafter
25
32
57
66
At 31 December 2024, lease liabilities included optional extension periods amounting to $19 million on a discounted basis (2023: $19 million).
The following are the amounts recognised in the consolidated income statement:
\n \n
2024
2023
$m
$m
Depreciation expense of right-of-use assets
(10)
(11)
Impairment of right-of-use assets
\u2013
(7)
Interest expense on lease liabilities
(3)
(4)
Expense relating to short-term leases
(4)
(2)
Total amount recognised in the consolidated income statement
(17)
(24)
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00436": { "value": "17. Right-of-use assets and lease liabilities
The carrying amounts of right-of-use assets recognised and the movements during the year were as follows:
\n \n
Buildings
Vehicles
Total
$m
$m
$m
At 1 January 2023
51
6
57
Additions
3
3
6
Impairment
(7)
\u2013
(7)
Depreciation expense
(7)
(4)
(11)
Balance at 31 December 2023 and 1 January 2024
40
5
45
Additions
3
8
11
Business combination (Note 34)
2
\u2013
2
Depreciation expense
(6)
(4)
(10)
Balance at 31 December 2024
39
9
48
The carrying amounts of lease liabilities and the movements during the year were as follows:
\n \n
2024
2023
$m
$m
At 1 January
66
70
Additions
11
6
Business combination (Note 34)
2
\u2013
Accretion of interest (Note 11)
3
4
Adjustments
(1)
\u2013
Repayments
(24)
(14)
Balance at 31 December
57
66
Current
11
11
Non-current
46
55
The following is the maturity analysis of lease liabilities:
\n \n
2024
2023
$m
$m
Breakdown by maturity:
Within one year
11
11
In the second year
7
8
In the third year
5
5
In the fourth year
4
4
In the fifth year
3
3
In the sixth year
2
3
Thereafter
25
32
57
66
At 31 December 2024, lease liabilities included optional extension periods amounting to $19 million on a discounted basis (2023: $19 million).
The following are the amounts recognised in the consolidated income statement:
\n \n
2024
2023
$m
$m
Depreciation expense of right-of-use assets
(10)
(11)
Impairment of right-of-use assets
\u2013
(7)
Interest expense on lease liabilities
(3)
(4)
Expense relating to short-term leases
(4)
(2)
Total amount recognised in the consolidated income statement
(17)
(24)
", "dimensions": { "concept": "hik:DisclosureOfRightOfUseAssetsAndLeaseLiabilitiesExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00439": { "value": "18. Investments in joint venture
The Group\u2019s share in Hubei Haosun Pharmaceutical Co., Ltd. was 49% at 31 December 2024 (31 December 2023: 49%) with an investment balance of
$11 million at 31 December 2024 (31 December 2023: $10 million) and share of the profit for the year ended 31 December 2024 of $1 million (2023: $nil).
The table below represents investment in joint venture movement during the year:
\n \n
2024
2023
$m
$m
Balance at 1 January
10
10
Group's share of profit of joint venture
1
\u2013
Balance at 31 December
11
10
Summarised financial information in respect of the Group\u2019s interests in Hubei Haosun Pharmaceutical Co., Ltd. is set out below:
\n \n
As at 31 December
2024
2023
$m
$m
Total assets
25
23
Total liabilities
(5)
(5)
Net assets
20
18
Group's share of net assets of joint venture
10
9
\n \n
For the
For the
year ended
year ended
31 December
31 December
2024
2023
$m
$m
Total revenue
8
7
Net profit
2
1
Group's share of profit of joint venture
1
\u2013
", "dimensions": { "concept": "hik:DisclosureOfInvestmentsInJointVenturesExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00440": { "value": "19. Financial and other non-current assets \n \n
As at 31 December
2024
2023
$m
$m
Investments at FVTOCI
51
55
Advance payment related to non-financial assets
19
20
Restricted cash
\u2013
10
Other financial assets
14
18
84
103
Investments at FVTOCI
include investments which are not held for trading and which the Group irrevocably designated as measured at fair value
through other comprehensive income.
During the year, the Group increased its investment in two existing ventures by $2 million.
The total portfolio as at 31 December 2024 includes two investments in listed companies with a readily determinable fair value that falls under level 1
valuation (Note 29), their values are measured based on quoted prices in active markets. The other investments are unlisted shares without readily
determinable fair values that fall under level 3 valuation (Note 29). The fair value is estimated by management based on the cost of investment and
adjusted as necessary for impairment and revaluations with reference to relevant available information and recent financing rounds.
During the year, the total change in fair value was a net loss of $6 million (2023: $13 million net loss) recognised in other comprehensive income.
Advance payment related to non-financial assets
represents cash paid in advance that will be mainly utilised against the future acquisition of product
licences, materials or finished products.
Restricted cash
balance as at 31 December 2023
represents the cash margin on a long-term loan.
Other financial assets
mainly represented long-term receivables and upfront fees on a syndicated revolving credit facility. At 31 December 2023,
the balance mainly represented long-term receivables, upfront fees on a syndicated revolving credit facility and a sublease arrangement. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00441": { "value": "19. Financial and other non-current assets \n \n
As at 31 December
2024
2023
$m
$m
Investments at FVTOCI
51
55
Advance payment related to non-financial assets
19
20
Restricted cash
\u2013
10
Other financial assets
14
18
84
103
Investments at FVTOCI
include investments which are not held for trading and which the Group irrevocably designated as measured at fair value
through other comprehensive income.
During the year, the Group increased its investment in two existing ventures by $2 million.
The total portfolio as at 31 December 2024 includes two investments in listed companies with a readily determinable fair value that falls under level 1
valuation (Note 29), their values are measured based on quoted prices in active markets. The other investments are unlisted shares without readily
determinable fair values that fall under level 3 valuation (Note 29). The fair value is estimated by management based on the cost of investment and
adjusted as necessary for impairment and revaluations with reference to relevant available information and recent financing rounds.
During the year, the total change in fair value was a net loss of $6 million (2023: $13 million net loss) recognised in other comprehensive income.
Advance payment related to non-financial assets
represents cash paid in advance that will be mainly utilised against the future acquisition of product
licences, materials or finished products.
Restricted cash
balance as at 31 December 2023
represents the cash margin on a long-term loan.
Other financial assets
mainly represented long-term receivables and upfront fees on a syndicated revolving credit facility. At 31 December 2023,
the balance mainly represented long-term receivables, upfront fees on a syndicated revolving credit facility and a sublease arrangement. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00442": { "value": "20. Inventories \n \n
As at 31 December
2024
2023
$m
$m
Finished goods
409
351
Work-in-progress
113
125
Raw and packing materials
490
455
Goods in transit
36
24
Spare parts
52
47
Provisions against inventory
(114)
(111)
986
891
The movements in the provisions against inventory are as follows:
\n \n
Translation
As at 1 January
Additions
Utilisation
adjustments
As at 31 December
$m
$m
$m
$m
$m
Provisions against inventory in 2024
111
51
(41)
(7)
114
Provisions against inventory in 2023
90
81
(53)
(7)
111
The cost of inventory recognised as an expense within cost of sales in the consolidated income statement was $1,671 million, including the cost of an
inventory-related provision of $51 million (2023: $1,442 million, including the cost of an inventory-related provision of $81 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00443": { "value": "21. Trade and other receivables \n \n
As at 31 December
2024
2023
$m
$m
Gross trade receivables
1,362
1,222
Chargebacks and other allowances
(391)
(352)
Expected credit loss allowance
(75)
(81)
Net trade receivables
896
789
VAT and sales tax recoverable
44
35
Other receivables
9
\u2013
Net trade and other receivables
949
824
The fair value of receivables is estimated to be not significantly different from the respective carrying amounts.
The movements in the provisions for chargebacks, other allowances and expected credit loss allowance are as follows:
\n \n
As at
31 December 2023
Translation
As at
and 1 January 2024
Additions, net
Utilisation
adjustments
31 December 2024
$m
$m
$m
$m
$m
Chargebacks and other allowances
352
2,758
(2,719)
\u2013
391
Expected credit loss allowance
81
2
\u2013
(8)
75
433
2,760
(2,719)
(8)
466
\n \n
As at
31 December 2022
Translation
As at
and 1 January 2023
Additions, net
Utilisation
adjustments
31 December 2023
$m
$m
$m
$m
$m
Chargebacks and other allowances
298
2,560
(2,505)
(1)
352
Expected credit loss allowance
53
32
(4)
\u2013
81
351
2,592
(2,509)
(1)
433
More details on the Group\u2019s policy for credit and concentration risk are provided in Note 29.
At 31 December 2024, the provision balance relating to chargebacks was $273 million (2023: $236 million). The key inputs and assumptions included in
calculating this provision are estimations of \u2018in channel\u2019 inventory at the wholesalers (including processing lag) of 42 days (2023: 39 days), estimated
chargeback rates as informed by average historical chargeback credits adjusted for expected chargeback levels for new products, changes to pricing
and estimated future sales trends (including customer mix). Based on the conditions existing at the balance sheet date, an increase/decrease in the
estimate of in channel inventory by 1 day increases/decreases the provision by $6 million (2023: $6 million), and if the overall chargeback rate of 57%
(2023: 57%) increases/decreases by one percentage point, the provision would increase/decrease by $5 million (2023: $4 million).
At 31 December 2024, the provision balance relating to customer rebates was $45 million (2023: $49 million). The key inputs and assumptions included
in calculating this provision are the historical relationship between contractual rebate payments to revenue, past payment experience, changes to
pricing and sales levels, estimation of \u2018in channel\u2019 inventory at the wholesalers and retail pharmacies and estimated future sales trends (including
customer mix). Based on the conditions existing at the balance sheet date, a ten-basis point increase/decrease in the rebates rate of 4.4% (2023:
4.9%) would increase/decrease this provision by approximately $1 million (2023: approximately $1 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00444": { "value": "22. Cash and cash equivalents \n \n
As at 31 December
2024
2023
$m
$m
Cash at banks and on hand
1
127
118
Time deposits
59
86
Money market deposits
2
1
188
205
1.
In 2024, cash at banks includes $24 million placed in interest-bearing accounts (2023: $68 million)
Cash and cash equivalents include highly liquid investments with maturities of three months or less which are convertible to known amounts of cash
and are subject to insignificant risk of changes in value.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00445": { "value": "23. Other current assets \n \n
As at 31 December
2024
2023
$m
$m
Prepayments
73
72
Investment at FVTPL
25
24
Others
18
24
116
120
Investment at FVTPL
comprise a portfolio of debt instruments that are managed by an asset manager and which the Group designated as measured
at fair value through profit or loss. These assets are classified as level 1 as they are based on quoted prices in active markets (Note 29).
Others
balances mainly represent compensation due from suppliers in relation to inventory price adjustments. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00446": { "value": "24. Short-term financial debts \n \n
As at 31 December
2024
2023
$m
$m
Bank overdrafts
4
2
Import and export financing
2
14
44
Short-term loans
3
\u2013
Current portion of long-term loans (Note 28)
621
104
642
150
The increase in the current portion of long-term loans is primarily attributable to the Eurobond maturing in July 2025.
2.
Import and export financing represents short-term financing for the ordinary trading activities of the Group
\n \n
2024
2023
%
%
The weighted average interest rates incurred are as follows:
Bank overdrafts
21.03
13.34
Import and export financing
8.37
7.10
Short-term loans
5.19
4.75
", "dimensions": { "concept": "hik:DisclosureOfShortTermFinancialsDebtsExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00447": { "value": "\n \n
As at 31 December
2024
2023
$m
$m
Bank overdrafts
4
2
Import and export financing
2
14
44
Short-term loans
3
\u2013
Current portion of long-term loans (Note 28)
621
104
642
150
The increase in the current portion of long-term loans is primarily attributable to the Eurobond maturing in July 2025.\n \n
2024
2023
%
%
The weighted average interest rates incurred are as follows:
Bank overdrafts
21.03
13.34
Import and export financing
8.37
7.10
Short-term loans
5.19
4.75
\n \n
As at 31 December
2024
2023
$m
$m
Long-term loans
729
582
Long-term borrowings (Eurobond)
499
497
1,228
1,079
Less: current portion (Note 24)
(621)
(104)
Non-current financial loans
607
975
Breakdown by maturity:
Within one year
621
104
In the second year
118
604
In the third year
129
100
In the fourth year
117
208
In the fifth year
242
59
In the sixth year
1
4
1,228
1,079
Breakdown by currency:
US dollar
1,156
1,002
Euro
9
21
Jordanian dinar
7
13
Algerian dinar
31
29
Moroccan dirham
23
11
Tunisian dinar
2
3
1,228
1,079
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00448": { "value": "25. Trade and other payables \n \n
As at 31 December
2024
2023
$m
$m
Trade payables
358
309
Accrued expenses
266
243
Other payables
26
16
650
568
The fair value of payables is estimated to be not significantly different from the respective carrying amounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00449": { "value": "26. Provisions \n \n
Provision for
end of service
Provision for
indemnity
legal settlements
Total
$m
$m
$m
Balance at 1 January 2023
32
\u2013
32
Additions
3
129
132
Utilisations
(5)
\u2013
(5)
Balance at 31 December 2023 and 1 January 2024
30
129
159
Additions
3
\u2013
3
Remeasurement of post\u2013employment benefit obligations
1
\u2013
1
Utilisations
(5)
\u2013
(5)
Balance at 31 December 2024
29
129
158
\n \n
2024
2023
$m
$m
Due within one year
122
152
Due after more than one year
36
7
158
159
Provision for end of service indemnity relates to employees of certain Group subsidiaries and includes immaterial amounts for defined benefit plans.
This provision is calculated based on relevant laws in the countries where each Group company operates, in addition to their own policies. For defined
benefit plans, changes in net liability due to actuarial valuations and changes in assumptions resulted in a remeasurement loss of $1 million (2023: $nil).
In 2024, the Group reclassified this provision to non-current, as most of the balance is not expected to be settled within the next 12 months.
Legal provision is related to the expected settlement amount for legal matters, of which $7 million is expected to be settled after more than one year
(Note 6).", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00450": { "value": "27. Other current liabilities \n \n
As at 31 December
2024
2023
$m
$m
Deferred income (Note 30)
28
21
Refund liability
151
158
Contingent consideration (Notes 29 and 30)
85
25
Co-development and earnout payment (Note 29)
\u2013
1
Acquired contingent liability (Note 30)
20
13
Indirect rebates and other allowances
173
145
Others
18
21
475
384
\n
Deferred income
includes contract liabilities related to the Group's obligations for contract manufacturing services, for which payment has been
\n
received or is receivable. It also includes contract liabilities for free goods owed to certain customers as an alternative to discounts. Additionally,
\n
deferred income comprises deferred lease income arising from the lease component within contract manufacturing services.
\n
As at 31 December 2024, total deferred income was $58 million (2023: $21 million). The current portion of $28 million related to contract liabilities
\n
(2023: $21 million). The non-current portion of $30 million (2023: $nil) comprised $13 million in contract liabilities and $17 million in deferred lease
\n
income.
\n
During the year, revenue of $21 million (2023: $25 million) was recognised as performance obligations were satisfied.
\n
Refund liability
relate to provisions for product returns, where the Group allows customers to return products within a specified period prior to and
\n
subsequent to the expiration date. The key assumptions included in calculating this provision are estimations of the product shelf life, estimations
\n
of revenue estimated to be subject to returns and the estimated returns rate of 1.39% (2023: 1.47%) as informed by both historical return rates and
\n
consideration of specific factors like product dating and expiration, new product launches, entrance of new competitors, and changes to contractual
\n
terms. Based on the conditions existing at the balance sheet date, a ten-basis point increase/decrease in the returns and allowances rate would
\n
increase/decrease this provision by approximately $11 million (2023: $11 million).
\n
Indirect rebates and other allowances:
mainly represent rebates granted to healthcare authorities and certain indirect customers under contractual
\n
arrangements. This includes provision for rebates adjustment of $29 million, reflecting a change in historical estimates related to prior years' rebates
\n
(Note 6).
\n
At 31 December 2024, the provision balance relating to the indirect rebates was $100 million (2023: $96 million). The key inputs and assumptions
\n
included in calculating this provision are the historical relationship between contractual rebate payments to revenue, past payment experience,
\n
changes to pricing and sales levels, estimation of \u2018in channel\u2019 inventory at the wholesalers and retail pharmacies and estimated future sales trends
\n
(including customer mix). Based on the conditions existing at the balance sheet date, a ten-basis point increase/decrease in the rebates rate of 4.9%
\n
(2023: 4.7%) would increase/decrease this provision by approximately $2 million (2023: $2 million).
\n
The following table provides the movement for the deferred income, refund liability and indirect rebates and other allowances for the years ended
\n
31 December 2024 and 2023 were as follows:
\n\n \n
Indirect rebates and
Deferred income
Refund liability
other allowances
Total
$m
$m
$m
$m
Balance at 1 January 2023
25
168
101
294
Additions
21
43
261
325
Utilisations
(25)
(52)
(218)
(295)
Translation adjustment
\u2013
(1)
1
\u2013
Balance at 31 December 2023 and 1 January 2024
21
158
145
324
Additions
58
55
334
447
Utilisations
(21)
(61)
(306)
(388)
Translation adjustment
\u2013
(1)
\u2013
(1)
Balance at 31 December 2024
58
151
173
382
\n\n \n
2024
2023
$m
$m
Current
352
324
Non-current (Note 30)
30
\u2013
382
324
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00451": { "value": "28. Long-term financial debts \n \n
As at 31 December
2024
2023
$m
$m
Long-term loans
729
582
Long-term borrowings (Eurobond)
499
497
1,228
1,079
Less: current portion (Note 24)
(621)
(104)
Non-current financial loans
607
975
Breakdown by maturity:
Within one year
621
104
In the second year
118
604
In the third year
129
100
In the fourth year
117
208
In the fifth year
242
59
In the sixth year
1
4
1,228
1,079
Breakdown by currency:
US dollar
1,156
1,002
Euro
9
21
Jordanian dinar
7
13
Algerian dinar
31
29
Moroccan dirham
23
11
Tunisian dinar
2
3
1,228
1,079
The financial debts are held at amortised cost.
Major financial debt arrangements include:
a)
$1,150 million syndicated revolving credit facility that matures on 4 January 2029. At 31 December 2024, the facility had an outstanding balance of
$240 million (2023: $nil) and a fair value of $240 million (2023: $nil) and an unutilised amount of $910 million (2023: $1,150 million). The facility can
be used for general corporate purposes.
b)
A $500 million 3.25%, five-year Eurobond with a rating of BBB- (S&P & Fitch) that matures on 9 July 2025. At 31 December 2024, the facility had
an outstanding balance of $499 million (2023: $497 million) and a fair value of $493 million (2023: $481 million). The proceeds were used for general
corporate purposes. At 31 December 2024, the balance was classified as short-term financial debts (Note 24).
c)
A $400 million five-year syndicated loan facility that matures on 13 October 2027. At 31 December 2024, the facility had an outstanding balance
of $162 million (2023: $315 million) and a fair value of $162 million (2023: $315 million). The proceeds were used for general corporate purposes.
d)
A $200 million eight-year loan facility from the International Finance Corporation and Managed Co-lending Portfolio program that matures
on 15 September 2028. At 31 December 2024, the facility had an outstanding balance of $185 million (2023: $100 million) and a fair value of
$185 million (2023: $100 million). The proceeds were used for general corporate purposes.
e)
A $150 million ten-year loan facility from the International Finance Corporation that matures on 15 December 2027. At 31 December 2024, the
facility had an outstanding balance of $63 million (2023: $86 million) and a fair value of $61 million (2023: $80 million). The proceeds were used
for general corporate purposes.
Covenants on major financial debt arrangements are suspended while the Group retains its investment-grade status. As of 31 December 2024,
the carrying value of long-term debt subject to covenants was immaterial, and the Group was in full compliance with those respective covenants.
Covenants that must be complied with after the reporting date do not affect the classification of the related borrowings as current or non-current.
Accordingly, all such borrowings remain classified as non-current liabilities.
\n \n
2024
2023
%
%
The weighted average interest rates incurred are as follows:
Bank loans (including the current bank loans)
6.18
5.76
Eurobond
1
3.68
3.68
1.
The Eurobond effective interest rate includes unwinding of discount amount and upfront fees", "dimensions": { "concept": "hik:DisclosureOfLongTermFinancialDebtsExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00452": { "value": "29. Financial policies for risk management and their objectives
Credit and concentration of risk
The Group\u2019s principal financial assets are cash and cash equivalents, trade and other receivables, and investments.
The Group\u2019s credit risk is primarily attributable to its trade receivables. The amounts presented in the consolidated balance sheet are net of allowances
for expected credit loss, chargebacks, and other allowances. A provision for impairment is made based on expected credit loss which is estimated
based on previous experience, current events and forecasts of future conditions. A loan or receivable is considered impaired when there is no
reasonable expectation of recovery, or when a debtor fails to make a contractual payment for a specific period which varies based on the type of
debtor and the market in which they operate.
During the year ended 31 December 2024, the Group\u2019s largest two customers in the MENA region represented 6.5% of Group revenue (2023: 6.8%),
5.0% from one customer in Saudi Arabia (2023: 5.1%), and 1.5% from one customer in Algeria (2023: 1.7%). At 31 December 2024, the amount of
receivables due from all customers based in Saudi Arabia was $79 million (2023: $106 million) and the amount of receivables due from all customers
based in Algeria was $63 million (2023: $57 million).
During the year ended 31 December 2024, three key US wholesalers represented 35% of Group revenue (2023: 36%). The amount of receivables due
from all US customers at 31 December 2024 was $522 million (2023: $379 million).
The Group manages this risk through the implementation of stringent credit policies, procedures and certain credit insurance agreements.
Trade receivable exposures are monitored consistently as they arise. Credit limits are set as deemed appropriate for the customer, based on a number
of qualitative and quantitative factors related to the creditworthiness of a particular customer. The Group is exposed to a variety of customers ranging
from government-backed agencies and large private wholesalers to privately owned pharmacies, and the underlying local economic risks vary across
the Group. In line with local market practice, customers in the MENA region are offered relatively long payment terms compared to customers in
Europe and North America. Typical credit terms in North America range from 30 to 90 days, in Europe 30 to 120 days, and in MENA 180 to 360 days.
Where appropriate, the Group endeavours to minimise risk by the use of trade finance instruments such as letters of credit and insurance.
The following table provides a summary of the age of trade receivables (Note 21):
\n \n
Past due
Not past due on
Less than 90
Between 91
Between 181 and
the reporting date
days
and 180 days
360 days
Over one year
Total
At 31 December 2024
$m
$m
$m
$m
$m
$m
Expected credit loss rate
0.1%
0.6%
18.5%
14.8%
77.0%
5.5%
Gross trade receivables as at 31 December 2024
1,157
62
26
34
83
1,362
Expected credit loss allowance
(1)
\u2013
(5)
(5)
(64)
(75)
Chargebacks and other allowances
(391)
\u2013
\u2013
\u2013
\u2013
(391)
Net trade receivables
765
62
21
29
19
896
\n \n
Past due
Not past due on the
Less than 90
Between 91 and
Between 181 and
reporting date
days
180 days
360 days
Over one year
Total
At 31 December 2023
$m
$m
$m
$m
$m
$m
Expected credit loss rate
\u2013
0.2%
57.5%
36.9%
70.1%
6.6%
Gross trade receivables as at 31 December 2023
1,024
71
22
16
89
1,222
Expected credit loss allowance
\u2013
\u2013
(13)
(6)
(62)
(81)
Chargebacks and other allowances
(352)
\u2013
\u2013
\u2013
\u2013
(352)
Net trade receivables
672
71
9
10
27
789
Market risk
The Group is exposed to foreign exchange and interest rate risks. The Group\u2019s objective is to reduce, where it is appropriate to do so, fluctuations
in earnings and cash flow associated with changes in interest rates and foreign currency rates. Management actively monitors these exposures to
manage the volatility relating to these exposures by entering into a variety of derivative financial instruments, if needed.
Capital risk management
The Group manages its capital and monitors its liquidity to have reasonable assurance that the Group will be able to continue as a going concern and
deliver its growth strategy objectives, while reducing its cost of capital and maximising the return to shareholders through the optimisation of the debt
and equity mix. The Group regularly reviews the capital structure by considering the level of available capital and the short to medium-term strategic
plans concerning future capital spend, as well as the need to meet dividends, banking covenants, and borrowing ratios.
The Group defines capital as equity plus net debt which includes long and short-term financial debts (Notes 24 and 28), lease liabilities (Note 17),
net of cash and cash equivalents (Note 22) and restricted cash (Note 19). Group net debt excludes co-development and earnout payments, acquired
contingent liabilities and contingent consideration (Notes 27 and 30).
During the year, the Group continued its strategy of obtaining debt financing at both the Group level and at the operating entities level. This enables
the Group to borrow at competitive rates and to build relationships with local, regional and international banks and is therefore deemed to be the most
effective means of raising finance, while maintaining the balance between borrowing cost, asset and liability management, and consolidated balance
sheet currency risk management.
In order to monitor the available net funds, management reviews financial capital reports on a monthly basis, in addition to the continuous review by
the Group treasury function.
At 31 December 2024, the Group\u2019s gearing ratio (total debt/equity) was 56% (2023: 54%).
Cash management
The Group manages the deployment of cash balances to predefined limits approved by the Board of Directors under the cash/risk management
policy. Per the policy, the Group\u2019s excess cash should be held with highly rated global and regional financial institutions. The aim of the policy is to
mitigate the risk of holding cash in certain currencies, countries and financial institutions, through a specific threshold. The Group reviews the policy
periodically to meet its risk appetite.
Foreign exchange risk and currency risk
The Group uses the US dollar as its reporting currency and is therefore exposed to foreign exchange movements primarily in the Euro, Algerian dinar,
Japanese yen, Egyptian pound, Tunisian dinar and Moroccan dirham. Consequently, where appropriate, the Group enters into various contracts, which
change in value as foreign exchange rates change, to hedge against the risk of movement in foreign-denominated assets and liabilities. Due to the lack of
open currency markets, the Algerian dinar, the Tunisian dinar, the Moroccan dirham and the Egyptian pound cannot be hedged at reasonable cost. Where
possible, the Group uses financing facilities denominated in local currencies to mitigate the risks. The Jordanian dinar and the Saudi riyal had no impact on
the consolidated income statement as those currencies are pegged against the US dollar.
Currency risks, as defined by IFRS 7, arise on account of financial instruments being denominated in a currency that is other than the functional
currency of an entity and being of a monetary nature.
The currencies that have a significant impact on the Group\u2019s consolidated financial statements and the exchange rates used are as follows:
\n \n
Year-end rates
Average rates
2024
2023
2024
2023
US dollar /Euro
0.965
0.906
0.924
0.925
US dollar /Algerian dinar
135.743
134.378
134.037
135.844
US dollar /Saudi riyal
3.750
3.750
3.750
3.750
US dollar /Pound sterling
0.799
0.786
0.783
0.804
US dollar /Jordanian dinar
0.709
0.709
0.709
0.709
US dollar /Egyptian pound
50.771
30.828
45.309
30.624
US dollar /Japanese yen
157.360
141.060
151.532
140.553
US dollar /Moroccan dirham
10.111
9.893
9.940
10.136
US dollar /Tunisian dinar
3.185
3.066
3.117
3.106
The net foreign currency exposures for the years ended 31 December 2024 and 2023 were as follows:
\n \n
Financial assets/(liabilities)
US dollar
Euro
Japanese yen
Others\u00b9
2024
$m
$m
$m
$m
Functional currency of entity:
\u2013
Jordanian dinar
141
7
(2)
5
\u2013
Euro
24
\u2013
\u2013
\u2013
\u2013
Algerian dinar
(15)
\u2013
\u2013
\u2013
\u2013
Saudi riyal
15
(9)
\u2013
\u2013
\u2013
Egyptian pound
(32)
(8)
\u2013
\u2013
\u2013
Tunisian dinar
\u2013
2
\u2013
\u2013
\u2013
Moroccan dirham
(15)
(6)
\u2013
\u2013
\u2013
US Dollar
\u2013
1
\u2013
13
118
(13)
(2)
18
1.
Others include Saudi riyal, Jordanian dinar, Pound sterling and UAE dirham
\n \n
Financial assets/(liabilities)
US dollar
Euro
Japanese yen
Others\u00b9
2023
$m
$m
$m
$m
Functional currency of entity:
\u2013
Jordanian dinar
99
19
(5)
13
\u2013
Euro
29
\u2013
\u2013
\u2013
\u2013
Algerian dinar
(3)
\u2013
\u2013
\u2013
\u2013
Saudi riyal
10
(15)
\u2013
\u2013
\u2013
Sudanese pound
(1)
\u2013
\u2013
\u2013
\u2013
Egyptian pound
(47)
(1)
\u2013
\u2013
\u2013
Tunisian dinar
1
2
\u2013
\u2013
\u2013
Moroccan dirham
(16)
(8)
\u2013
\u2013
\u2013
US Dollar
\u2013
(23)
\u2013
4
72
(26)
(5)
17
1.
Others include Saudi riyal, Jordanian dinar, Pound sterling and UAE dirham
A sensitivity analysis based on a 10% movement in foreign exchange rates would result in a $12 million (2023: $6 million) movement in foreign
exchange loss/gain on the Group results.
The Group sets certain limits on liquid funds per currency (other than the US dollar) and per country.
Interest rate risk
\n \n
As at 31 December 2024
As at 31 December 2023
Fixed rate
Floating rate
Total
Fixed rate
Floating rate
Total
$m
$m
$m
$m
$m
$m
Financial liabilities
Interest-bearing loans and borrowings (Notes 24 and 28)
597
652
1,249
618
507
1,125
Lease liabilities (Note 17)
57
\u2013
57
66
\u2013
66
Financial assets
Interest-bearing cash and cash equivalents (Note 22)
\u2013
85
85
\u2013
155
155
Restricted cash (Note 19)
\u2013
\u2013
\u2013
\u2013
10
10
An interest rate sensitivity analysis assumes an instantaneous one percentage point change in interest rates in all currencies from their levels at
31 December 2024, with all other variables held constant. Based on the composition of the Group\u2019s net debt portfolio as at 31 December 2024, a
one percentage point increase/decrease in interest rates would result in a $6 million increase/decrease in net finance cost per year (2023: $3 million
increase/decrease).
Fair value of financial assets and liabilities
The fair value of financial assets and liabilities is included at the amount at which the instrument could be exchanged in a current transaction between
willing parties, other than in a forced or liquidation sale.
The carrying values of the following financial assets/liabilities are not significantly different from their fair values, as explained below:
\u2013
Cash at banks and on hand and time deposits \u2013 due to the short-term maturities of these financial instruments and given that generally
they have negligible credit risk, management considers the carrying amounts not to be significantly different from their fair values
\u2013
Restricted cash (Note 19) \u2013 the fair value of restricted cash is not considered to be significantly different from the carrying value
\u2013
Other financial assets (Note 19) \u2013 mainly represent long-term receivables carried at amortised cost, of which the fair value is estimated not to be
significantly different from the respective carrying amounts
\u2013
Receivables and payables \u2013 the fair values of receivables and payables are estimated not to be significantly different from the respective
carrying amounts
\u2013
Short-term loans and overdrafts approximate to their fair value because of the short maturity of these instruments
\u2013
Long-term loans \u2013 loans with variable rates are re-priced in response to any changes in market rates and so management considers their carrying
values not to be significantly different from their fair values
Loans with fixed rates relate mainly to:
\n
\u2013
$500 million 3.25%, five-year Eurobond with a carrying value of $499 million at 31 December 2024 and fair value of $493 million, accounted for at
\n
amortised cost. The fair value is determined with reference to a quoted price in an active market as at the balance sheet date (a level 1 fair value)
\n
(Note 28)
\n
\u2013
A ten-year $150 million loan from the International Finance Corporation with outstanding balance of $63 million at 31 December 2024 and a fair
\n
value of $61 million. Fair value is estimated by discounting future cash flows using the current rates at which similar loans would be made
\n
to borrowers with similar credit ratings and for the same remaining maturities of such loans (a level 2 fair value)
\n
Management classifies items that are recognised at fair value based on the level of the inputs used in their fair value determination as described below:
\n
\u2013
Level 1:
Quoted prices in active markets for identical assets or liabilities
\n
\u2013
Level 2:
Inputs that are observable for the asset or liability
\n
\u2013
Level 3:
Inputs that are not based on observable market data
\n
The following financial assets/liabilities are presented at their fair value:
\n\n \n
Fair value measurements
Level 1
Level 2
Level 3
Total
At 31 December 2024
$m
$m
$m
$m
Financial assets
Investments at FVTPL (Note 23)
25
\u2013
\u2013
25
Money market deposit (Note 22)
2
\u2013
\u2013
2
Investments in listed shares at FVTOCI (Note 19)
1
\u2013
\u2013
1
Investments in unlisted shares at FVTOCI (Note 19)
\u2013
\u2013
50
50
Total financial assets
28
\u2013
50
78
Financial liabilities
Contingent consideration liability (Notes 27 and 30)
\u2013
\u2013
153
153
Total financial liabilities
\u2013
\u2013
153
153
\n \n
Fair value measurements
Level 1
Level 2
Level 3
Total
At 31 December 2023
$m
$m
$m
$m
Financial assets
Investments at FVTPL (Note 23)
24
\u2013
\u2013
24
Money market deposits (Note 22)
1
\u2013
\u2013
1
Investments in listed shares at FVTOCI (Note 19)
2
\u2013
\u2013
2
Investments in unlisted shares at FVTOCI (Note 19)
\u2013
\u2013
53
53
Total financial assets
27
\u2013
53
80
Financial liabilities
Co-development and earnout payment liabilities (Note 27)
\u2013
\u2013
1
1
Contingent consideration liability (Notes 27 and 30)
\u2013
\u2013
41
41
Total financial liabilities
\u2013
\u2013
42
42
The following table presents the changes in Level 3 items for the years ended 31 December 2024 and 2023:
\n \n
Financial
Financial
assets
liabilities
$m
$m
At 1 January 2023
38
45
Settled
\u2013
(8)
Remeasurement of contingent consideration and other financial liability recognised in finance expense
\u2013
2
Unwinding of contingent consideration and other financial liability recognised in finance expense
\u2013
3
Change in fair value of investments at FVTOCI
(10)
\u2013
Additions of investments at FVTOCI
27
\u2013
Sale of investment at FVTOCI
(2)
\u2013
Balance at 31 December 2023 and 1 January 2024
53
42
Settled
\u2013
(13)
Remeasurement of contingent consideration and other financial liability recognised in finance expense
\u2013
71
Unwinding of contingent consideration and other financial liability recognised in finance expense
\u2013
3
Contingent consideration related to business combination in the period (Note 34)
\u2013
50
Change in fair value of investments at FVTOCI
(5)
\u2013
Additions of investments at FVTOCI
2
\u2013
Balance at 31 December 2024
50
153
Investments in unlisted shares at FVTOCI
represent investments in start-ups, measured at cost and adjusted for impairment and revaluations based
on relevant available information and recent financing rounds.
Contingent consideration liability
represents a contractual liability arising from business combinations to make payments to third parties in the form of
milestone payments that depend on the achievement of certain regulatory approvals; and payments based on future sales of certain products.
The valuation for the payments that are based on future sales is based on a discounted cash flow model applied to projected future sales for a period
of six years (2023: seven years). The key assumption used for this valuation is the sales projections informed by pricing and volume assumptions which
were determined using a probability weighted average of different possibilities on sales growth rates, discounted using a post-tax rate of 8.1% (2023:
9.3%). The valuation for milestone payments is based on 100% probability of success. As of 31 December 2024, the milestone payments were classified
as a current liability and therefore were not impacted by the time value of money (2023: discounted using a rate of 6%).
Liquidity risk
\n \n
Less than one
One to five
More than five
Undiscounted cash flows for financial liabilities
year
years
years
Total
2024
$m
$m
$m
$m
Interest-bearing long-term loans and borrowings (Note 28)
(677)
(683)
(2)
(1,362)
Interest-bearing short-term loans and borrowings (Note 24)
(3)
\u2013
\u2013
(3)
Interest-bearing overdrafts (Note 24)
(5)
\u2013
\u2013
(5)
Interest-bearing import and export loans (Note 24)
(14)
\u2013
\u2013
(14)
Interest-bearing lease liabilities (Note 17)
(14)
(26)
(38)
(78)
Trade and other payables (Note 25)
(650)
\u2013
\u2013
(650)
Contingent consideration (Notes 27 and 30)
(86)
(82)
(8)
(176)
(1,449)
(791)
(48)
(2,288)
\n \n
Less than one
One to five
More than five
Undiscounted cash flows for financial liabilities
year
years
years
Total
2023
$m
$m
$m
$m
Interest-bearing long-term loans and borrowings (Note 28)
(157)
(1,060)
(5)
(1,222)
Interest-bearing short-term loans and borrowings (Note 24)
\u2013
\u2013
\u2013
\u2013
Interest-bearing overdrafts (Note 24)
(2)
\u2013
\u2013
(2)
Interest-bearing import and export loans (Note 24)
(46)
\u2013
\u2013
(46)
Interest-bearing lease liabilities (Note 17)
(14)
(29)
(48)
(91)
Trade and other payables (Note 25)
(568)
\u2013
\u2013
(568)
Co-development and earnout payment (Notes 27 and 30)
(2)
\u2013
\u2013
(2)
Contingent consideration (Notes 27 and 30)
(28)
(24)
(4)
(56)
(817)
(1,113)
(57)
(1,987)
The Group regularly monitors all cash, cash equivalents and debt to maintain liquidity needs. This is done by analysing debt headroom and expected
cash flows. The Group seeks to be proactive in its liquidity management to avoid any adverse liquidity effect.
At 31 December 2024, the Group had undrawn facilities of $1,297 million (2023: $1,613 million). Of these facilities, $924 million (2023: $1,284 million) were
committed long-term facilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00453": { "value": "Credit and concentration of risk
The Group\u2019s principal financial assets are cash and cash equivalents, trade and other receivables, and investments.
The Group\u2019s credit risk is primarily attributable to its trade receivables. The amounts presented in the consolidated balance sheet are net of allowances
for expected credit loss, chargebacks, and other allowances. A provision for impairment is made based on expected credit loss which is estimated
based on previous experience, current events and forecasts of future conditions. A loan or receivable is considered impaired when there is no
reasonable expectation of recovery, or when a debtor fails to make a contractual payment for a specific period which varies based on the type of
debtor and the market in which they operate.
During the year ended 31 December 2024, the Group\u2019s largest two customers in the MENA region represented 6.5% of Group revenue (2023: 6.8%),
5.0% from one customer in Saudi Arabia (2023: 5.1%), and 1.5% from one customer in Algeria (2023: 1.7%). At 31 December 2024, the amount of
receivables due from all customers based in Saudi Arabia was $79 million (2023: $106 million) and the amount of receivables due from all customers
based in Algeria was $63 million (2023: $57 million).
During the year ended 31 December 2024, three key US wholesalers represented 35% of Group revenue (2023: 36%). The amount of receivables due
from all US customers at 31 December 2024 was $522 million (2023: $379 million).
The Group manages this risk through the implementation of stringent credit policies, procedures and certain credit insurance agreements.
Trade receivable exposures are monitored consistently as they arise. Credit limits are set as deemed appropriate for the customer, based on a number
of qualitative and quantitative factors related to the creditworthiness of a particular customer. The Group is exposed to a variety of customers ranging
from government-backed agencies and large private wholesalers to privately owned pharmacies, and the underlying local economic risks vary across
the Group. In line with local market practice, customers in the MENA region are offered relatively long payment terms compared to customers in
Europe and North America. Typical credit terms in North America range from 30 to 90 days, in Europe 30 to 120 days, and in MENA 180 to 360 days.
Where appropriate, the Group endeavours to minimise risk by the use of trade finance instruments such as letters of credit and insurance.
The following table provides a summary of the age of trade receivables (Note 21):
\n \n
Past due
Not past due on
Less than 90
Between 91
Between 181 and
the reporting date
days
and 180 days
360 days
Over one year
Total
At 31 December 2024
$m
$m
$m
$m
$m
$m
Expected credit loss rate
0.1%
0.6%
18.5%
14.8%
77.0%
5.5%
Gross trade receivables as at 31 December 2024
1,157
62
26
34
83
1,362
Expected credit loss allowance
(1)
\u2013
(5)
(5)
(64)
(75)
Chargebacks and other allowances
(391)
\u2013
\u2013
\u2013
\u2013
(391)
Net trade receivables
765
62
21
29
19
896
\n \n
Past due
Not past due on the
Less than 90
Between 91 and
Between 181 and
reporting date
days
180 days
360 days
Over one year
Total
At 31 December 2023
$m
$m
$m
$m
$m
$m
Expected credit loss rate
\u2013
0.2%
57.5%
36.9%
70.1%
6.6%
Gross trade receivables as at 31 December 2023
1,024
71
22
16
89
1,222
Expected credit loss allowance
\u2013
\u2013
(13)
(6)
(62)
(81)
Chargebacks and other allowances
(352)
\u2013
\u2013
\u2013
\u2013
(352)
Net trade receivables
672
71
9
10
27
789
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00454": { "value": "Market risk
The Group is exposed to foreign exchange and interest rate risks. The Group\u2019s objective is to reduce, where it is appropriate to do so, fluctuations
in earnings and cash flow associated with changes in interest rates and foreign currency rates. Management actively monitors these exposures to
manage the volatility relating to these exposures by entering into a variety of derivative financial instruments, if needed.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00455": { "value": "Capital risk management
The Group manages its capital and monitors its liquidity to have reasonable assurance that the Group will be able to continue as a going concern and
deliver its growth strategy objectives, while reducing its cost of capital and maximising the return to shareholders through the optimisation of the debt
and equity mix. The Group regularly reviews the capital structure by considering the level of available capital and the short to medium-term strategic
plans concerning future capital spend, as well as the need to meet dividends, banking covenants, and borrowing ratios.
The Group defines capital as equity plus net debt which includes long and short-term financial debts (Notes 24 and 28), lease liabilities (Note 17),
net of cash and cash equivalents (Note 22) and restricted cash (Note 19). Group net debt excludes co-development and earnout payments, acquired
contingent liabilities and contingent consideration (Notes 27 and 30).
During the year, the Group continued its strategy of obtaining debt financing at both the Group level and at the operating entities level. This enables
the Group to borrow at competitive rates and to build relationships with local, regional and international banks and is therefore deemed to be the most
effective means of raising finance, while maintaining the balance between borrowing cost, asset and liability management, and consolidated balance
sheet currency risk management.
In order to monitor the available net funds, management reviews financial capital reports on a monthly basis, in addition to the continuous review by
the Group treasury function.
At 31 December 2024, the Group\u2019s gearing ratio (total debt/equity) was 56% (2023: 54%).", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00456": { "value": "Foreign exchange risk and currency risk
The Group uses the US dollar as its reporting currency and is therefore exposed to foreign exchange movements primarily in the Euro, Algerian dinar,
Japanese yen, Egyptian pound, Tunisian dinar and Moroccan dirham. Consequently, where appropriate, the Group enters into various contracts, which
change in value as foreign exchange rates change, to hedge against the risk of movement in foreign-denominated assets and liabilities. Due to the lack of
open currency markets, the Algerian dinar, the Tunisian dinar, the Moroccan dirham and the Egyptian pound cannot be hedged at reasonable cost. Where
possible, the Group uses financing facilities denominated in local currencies to mitigate the risks. The Jordanian dinar and the Saudi riyal had no impact on
the consolidated income statement as those currencies are pegged against the US dollar.
Currency risks, as defined by IFRS 7, arise on account of financial instruments being denominated in a currency that is other than the functional
currency of an entity and being of a monetary nature.
The currencies that have a significant impact on the Group\u2019s consolidated financial statements and the exchange rates used are as follows:
\n \n
Year-end rates
Average rates
2024
2023
2024
2023
US dollar /Euro
0.965
0.906
0.924
0.925
US dollar /Algerian dinar
135.743
134.378
134.037
135.844
US dollar /Saudi riyal
3.750
3.750
3.750
3.750
US dollar /Pound sterling
0.799
0.786
0.783
0.804
US dollar /Jordanian dinar
0.709
0.709
0.709
0.709
US dollar /Egyptian pound
50.771
30.828
45.309
30.624
US dollar /Japanese yen
157.360
141.060
151.532
140.553
US dollar /Moroccan dirham
10.111
9.893
9.940
10.136
US dollar /Tunisian dinar
3.185
3.066
3.117
3.106
The net foreign currency exposures for the years ended 31 December 2024 and 2023 were as follows:
\n \n
Financial assets/(liabilities)
US dollar
Euro
Japanese yen
Others\u00b9
2024
$m
$m
$m
$m
Functional currency of entity:
\u2013
Jordanian dinar
141
7
(2)
5
\u2013
Euro
24
\u2013
\u2013
\u2013
\u2013
Algerian dinar
(15)
\u2013
\u2013
\u2013
\u2013
Saudi riyal
15
(9)
\u2013
\u2013
\u2013
Egyptian pound
(32)
(8)
\u2013
\u2013
\u2013
Tunisian dinar
\u2013
2
\u2013
\u2013
\u2013
Moroccan dirham
(15)
(6)
\u2013
\u2013
\u2013
US Dollar
\u2013
1
\u2013
13
118
(13)
(2)
18
1.
Others include Saudi riyal, Jordanian dinar, Pound sterling and UAE dirham
\n \n
Financial assets/(liabilities)
US dollar
Euro
Japanese yen
Others\u00b9
2023
$m
$m
$m
$m
Functional currency of entity:
\u2013
Jordanian dinar
99
19
(5)
13
\u2013
Euro
29
\u2013
\u2013
\u2013
\u2013
Algerian dinar
(3)
\u2013
\u2013
\u2013
\u2013
Saudi riyal
10
(15)
\u2013
\u2013
\u2013
Sudanese pound
(1)
\u2013
\u2013
\u2013
\u2013
Egyptian pound
(47)
(1)
\u2013
\u2013
\u2013
Tunisian dinar
1
2
\u2013
\u2013
\u2013
Moroccan dirham
(16)
(8)
\u2013
\u2013
\u2013
US Dollar
\u2013
(23)
\u2013
4
72
(26)
(5)
17
1.
Others include Saudi riyal, Jordanian dinar, Pound sterling and UAE dirham
A sensitivity analysis based on a 10% movement in foreign exchange rates would result in a $12 million (2023: $6 million) movement in foreign
exchange loss/gain on the Group results.
The Group sets certain limits on liquid funds per currency (other than the US dollar) and per country.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00457": { "value": "Fair value of financial assets and liabilities
The fair value of financial assets and liabilities is included at the amount at which the instrument could be exchanged in a current transaction between
willing parties, other than in a forced or liquidation sale.
The carrying values of the following financial assets/liabilities are not significantly different from their fair values, as explained below:
\u2013
Cash at banks and on hand and time deposits \u2013 due to the short-term maturities of these financial instruments and given that generally
they have negligible credit risk, management considers the carrying amounts not to be significantly different from their fair values
\u2013
Restricted cash (Note 19) \u2013 the fair value of restricted cash is not considered to be significantly different from the carrying value
\u2013
Other financial assets (Note 19) \u2013 mainly represent long-term receivables carried at amortised cost, of which the fair value is estimated not to be
significantly different from the respective carrying amounts
\u2013
Receivables and payables \u2013 the fair values of receivables and payables are estimated not to be significantly different from the respective
carrying amounts
\u2013
Short-term loans and overdrafts approximate to their fair value because of the short maturity of these instruments
\u2013
Long-term loans \u2013 loans with variable rates are re-priced in response to any changes in market rates and so management considers their carrying
values not to be significantly different from their fair values
\n
Loans with fixed rates relate mainly to:
\n
\u2013
$500 million 3.25%, five-year Eurobond with a carrying value of $499 million at 31 December 2024 and fair value of $493 million, accounted for at
\n
amortised cost. The fair value is determined with reference to a quoted price in an active market as at the balance sheet date (a level 1 fair value)
\n
(Note 28)
\n
\u2013
A ten-year $150 million loan from the International Finance Corporation with outstanding balance of $63 million at 31 December 2024 and a fair
\n
value of $61 million. Fair value is estimated by discounting future cash flows using the current rates at which similar loans would be made
\n
to borrowers with similar credit ratings and for the same remaining maturities of such loans (a level 2 fair value)
\n
Management classifies items that are recognised at fair value based on the level of the inputs used in their fair value determination as described below:
\n
\u2013
Level 1:
Quoted prices in active markets for identical assets or liabilities
\n
\u2013
Level 2:
Inputs that are observable for the asset or liability
\n
\u2013
Level 3:
Inputs that are not based on observable market data
\n
The following financial assets/liabilities are presented at their fair value:
\n\n \n
Fair value measurements
Level 1
Level 2
Level 3
Total
At 31 December 2024
$m
$m
$m
$m
Financial assets
Investments at FVTPL (Note 23)
25
\u2013
\u2013
25
Money market deposit (Note 22)
2
\u2013
\u2013
2
Investments in listed shares at FVTOCI (Note 19)
1
\u2013
\u2013
1
Investments in unlisted shares at FVTOCI (Note 19)
\u2013
\u2013
50
50
Total financial assets
28
\u2013
50
78
Financial liabilities
Contingent consideration liability (Notes 27 and 30)
\u2013
\u2013
153
153
Total financial liabilities
\u2013
\u2013
153
153
\n \n
Fair value measurements
Level 1
Level 2
Level 3
Total
At 31 December 2023
$m
$m
$m
$m
Financial assets
Investments at FVTPL (Note 23)
24
\u2013
\u2013
24
Money market deposits (Note 22)
1
\u2013
\u2013
1
Investments in listed shares at FVTOCI (Note 19)
2
\u2013
\u2013
2
Investments in unlisted shares at FVTOCI (Note 19)
\u2013
\u2013
53
53
Total financial assets
27
\u2013
53
80
Financial liabilities
Co-development and earnout payment liabilities (Note 27)
\u2013
\u2013
1
1
Contingent consideration liability (Notes 27 and 30)
\u2013
\u2013
41
41
Total financial liabilities
\u2013
\u2013
42
42
The following table presents the changes in Level 3 items for the years ended 31 December 2024 and 2023:
\n \n
Financial
Financial
assets
liabilities
$m
$m
At 1 January 2023
38
45
Settled
\u2013
(8)
Remeasurement of contingent consideration and other financial liability recognised in finance expense
\u2013
2
Unwinding of contingent consideration and other financial liability recognised in finance expense
\u2013
3
Change in fair value of investments at FVTOCI
(10)
\u2013
Additions of investments at FVTOCI
27
\u2013
Sale of investment at FVTOCI
(2)
\u2013
Balance at 31 December 2023 and 1 January 2024
53
42
Settled
\u2013
(13)
Remeasurement of contingent consideration and other financial liability recognised in finance expense
\u2013
71
Unwinding of contingent consideration and other financial liability recognised in finance expense
\u2013
3
Contingent consideration related to business combination in the period (Note 34)
\u2013
50
Change in fair value of investments at FVTOCI
(5)
\u2013
Additions of investments at FVTOCI
2
\u2013
Balance at 31 December 2024
50
153
Investments in unlisted shares at FVTOCI
represent investments in start-ups, measured at cost and adjusted for impairment and revaluations based
on relevant available information and recent financing rounds.
Contingent consideration liability
represents a contractual liability arising from business combinations to make payments to third parties in the form of
milestone payments that depend on the achievement of certain regulatory approvals; and payments based on future sales of certain products.
The valuation for the payments that are based on future sales is based on a discounted cash flow model applied to projected future sales for a period
of six years (2023: seven years). The key assumption used for this valuation is the sales projections informed by pricing and volume assumptions which
were determined using a probability weighted average of different possibilities on sales growth rates, discounted using a post-tax rate of 8.1% (2023:
9.3%). The valuation for milestone payments is based on 100% probability of success. As of 31 December 2024, the milestone payments were classified
as a current liability and therefore were not impacted by the time value of money (2023: discounted using a rate of 6%).", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00458": { "value": "Liquidity risk \n \n
Less than one
One to five
More than five
Undiscounted cash flows for financial liabilities
year
years
years
Total
2024
$m
$m
$m
$m
Interest-bearing long-term loans and borrowings (Note 28)
(677)
(683)
(2)
(1,362)
Interest-bearing short-term loans and borrowings (Note 24)
(3)
\u2013
\u2013
(3)
Interest-bearing overdrafts (Note 24)
(5)
\u2013
\u2013
(5)
Interest-bearing import and export loans (Note 24)
(14)
\u2013
\u2013
(14)
Interest-bearing lease liabilities (Note 17)
(14)
(26)
(38)
(78)
Trade and other payables (Note 25)
(650)
\u2013
\u2013
(650)
Contingent consideration (Notes 27 and 30)
(86)
(82)
(8)
(176)
(1,449)
(791)
(48)
(2,288)
\n \n
Less than one
One to five
More than five
Undiscounted cash flows for financial liabilities
year
years
years
Total
2023
$m
$m
$m
$m
Interest-bearing long-term loans and borrowings (Note 28)
(157)
(1,060)
(5)
(1,222)
Interest-bearing short-term loans and borrowings (Note 24)
\u2013
\u2013
\u2013
\u2013
Interest-bearing overdrafts (Note 24)
(2)
\u2013
\u2013
(2)
Interest-bearing import and export loans (Note 24)
(46)
\u2013
\u2013
(46)
Interest-bearing lease liabilities (Note 17)
(14)
(29)
(48)
(91)
Trade and other payables (Note 25)
(568)
\u2013
\u2013
(568)
Co-development and earnout payment (Notes 27 and 30)
(2)
\u2013
\u2013
(2)
Contingent consideration (Notes 27 and 30)
(28)
(24)
(4)
(56)
(817)
(1,113)
(57)
(1,987)
The Group regularly monitors all cash, cash equivalents and debt to maintain liquidity needs. This is done by analysing debt headroom and expected
cash flows. The Group seeks to be proactive in its liquidity management to avoid any adverse liquidity effect.
At 31 December 2024, the Group had undrawn facilities of $1,297 million (2023: $1,613 million). Of these facilities, $924 million (2023: $1,284 million) were
committed long-term facilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00459": { "value": "30. Other non-current liabilities \n \n
As at 31 December
2024
2023
$m
$m
Contingent consideration (Notes 27 and 29)
68
16
Acquired contingent liability (Note 27)
29
54
Deferred income (Note 27)
30
\u2013
127
70
Contingent consideration liability
represents a contractual liability arising from business combinations to make payments to third parties in the form
of milestone payments that depend on the achievement of certain regulatory approvals; and payments based on future sales of certain products.
The current portion of these liabilities are recognised in other current liabilities (Note 27).
The contingent consideration liability is accounted for as a financial liability at fair value under IFRS 9 (Note 29).
The acquired contingent liability was recognised as part of business combination. On acquisition, the acquired contingent liability was recognised at
fair value under IFRS 3 \u2019Business Combinations\u2019 and it is subsequently measured at the higher of the amount that would be recognised under IAS 37
\u2018Provisions, Contingent Liabilities and Contingent Assets\u2019 and the amount initially recognised less any settlements made in respect of the liability. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00460": { "value": "31. Share capital
Issued and fully paid \u2013 included in shareholders\u2019 equity:
\n \n
Number
$m
At 31 December 2022 and 1 January 2023
233,069,085
40
Shares issued for employees share scheme
845,519
\u2013
At 31 December 2023 and 1 January 2024
233,914,604
40
Shares issued for employees share scheme
805,082
\u2013
At 31 December 2024
234,719,686
40
As at 31 December 2024, 12,833,233 of the issued share capital were held as treasury shares (2023: 12,833,233), and 1,455,190 shares were held in
the employee benefit trust (EBT) (2023: nil). Treasury shares have no right to receive dividends, and the employee benefit trust (EBT) has waived its
entitlement to dividends. While the voting rights attached to treasury shares are not exercisable, shares held in the EBT retain their voting rights. A total
of 220,431,263 shares were in free issue (2023: 221,081,371).
In 2024, share capital increased by 805,082 shares issued to satisfy exercised share grants under the share-based compensation schemes (2023: 845,519).
Of these, 186 shares were allocated to the EBT and retained within the trust.
Shares held in the EBT were acquired using funds provided by the Group to fulfil its obligation to deliver shares when employees exercise their awards.
These shares are deducted from other reserves, with a corresponding transfer to retained earnings when utilised for the exercise of share awards. During
the year, the Group acquired 1,500,000 shares for a total consideration of $38 million, and 44,996 shares were utilised for the exercise of awards.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00461": { "value": "32. Cash generated from operating activities \n \n
2024
2023
$m
$m
Profit before tax
455
281
Adjustments for depreciation, amortisation and impairment charges/reversals of:
Property, plant and equipment
80
110
Intangible assets
78
131
Right-of-use assets
10
18
Gain from investment at fair value through profit or loss (FVTPL)
(1)
(2)
Cost of equity-settled employee share scheme
27
25
Finance income
(8)
(7)
Finance expense
167
95
Foreign exchange loss and net monetary hyperinflation impact
16
6
Group's share of profit of joint venture
(1)
\u2013
Loss on sale of assets held for sale
1
\u2013
Changes in working capital:
Change in trade and other receivables
(144)
(24)
Change in other current assets
4
(9)
Change in inventories
(112)
(115)
Change in trade and other payables
78
88
Change in other current liabilities
36
13
Change in provisions
(1)
127
Change in other non-current assets
\u2013
5
Change in other non-current liabilities
4
(5)
Cash flow from operating activities
689
737
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00462": { "value": "33. Reconciliation of movement in net debt \n \n
2024
2023
$m
$m
Interest-bearing loans and borrowings (Notes 24 and 28)
Balance at 1 January
1,125
1,213
Proceeds from issue of long-term financial debts
684
778
Proceeds from issue of short-term financial debts
387
437
Repayment of long-term financial debts
(536)
(841)
Repayment of short-term financial debts
(411)
(467)
Amortisation of upfront fees
3
2
Foreign exchange translation movements
(3)
3
Balance at 31 December
1,249
1,125
Lease liabilities (Note 17)
Balance at 1 January
66
70
Additions
11
6
Business combination (Note 34)
2
\u2013
Adjustments
(1)
\u2013
Repayment of lease liabilities
(21)
(10)
Balance at 31 December
57
66
Total Debt
1,306
1,191
Cash and cash equivalents (Note 22)
(188)
(205)
Restricted cash (Note 19)
\u2013
(10)
Net debt
1
1,118
976
1.
Net debt includes long and short-term financial debts and lease liabilities, net of cash and cash equivalents and restricted cash (if any). Net debt excludes co-development and earnout payments,
acquired contingent liabilities and contingent consideration", "dimensions": { "concept": "hik:DisclosureOfReconciliationOfNetCashFlowToMovementInNetDebtExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00463": { "value": "34. Business combination
Xellia Pharmaceuticals (Xellia)
On 10 September 2024, the Group completed the acquisition of Xellia Pharmaceuticals\u2019 US finished dosage form (FDF) business, related assets and
100% of the issued share capital of Xellia Croatia (R&D centre) for a total consideration of $202 million. This comprises a cash payment of $153 million,
a contingent consideration of up to $50 million, subject to the achievement of certain regulatory and commercial milestones minus working capital
adjustment of $1 million. The acquisition has been accounted for as a business combination in accordance with IFRS 3 \u2018Business Combinations\u2019.
The fair value of net assets acquired in the transaction and the goodwill are provisional, with the identifiable assets and liabilities recognised as follows:
\n \n
$m
Property, plant and equipment (Note 16)
115
Product-related intangible assets (Note 15)
73
Inventories
14
Cash and cash equivalents
3
Right-of-use assets (Note 17)
2
Lease liabilities (Note 17)
(2)
Other payables
(5)
Net identifiable assets acquired
200
Add: Goodwill (Note 15)
2
Total consideration
202
Satisfied by:
Cash consideration
153
Contingent consideration (Note 27)
50
Working capital adjustments
(1)
202
Cash consideration
153
Less: cash and cash equivalents acquired
(3)
Net cash outflow arising from acquisition
150
The Group believes this acquisition will drive long-term growth and success by supporting the expansion of the Injectables segment while diversifying
\n
and strengthening its portfolio. Furthermore, the acquisition of the manufacturing site, along with complex manufacturing technologies, will enhance
\n
capacity and capabilities after the plant\u2019s commissioning and refurbishment is completed. Additionally, the integration of R&D teams from both
\n
companies will strengthen research and development capabilities.
\n
The goodwill recognised reflects synergies from expanded manufacturing capacity, enhanced sales, marketing, and R&D capabilities, and the
\n
diversification of the business portfolio and is not amortisable for tax purposes. Goodwill has been allocated to the Group\u2019s Injectables segment.
\n
Product-related intangible assets comprise product rights of $73 million measured at fair value using a Multi-Period Excess Earnings Method (MPEEM).
\n
Property, plant and equipment mainly include land and buildings valued at $52 million, as well as machinery, equipment and assets under
\n
construction valued at $63 million. These assets were mainly valued using the cost approach.
\n
As part of this acquisition, the Group recognised contingent consideration of $50 million as of the acquisition date. The amount was calculated on the
\n
assumption of a 100% probability of successfully achieving certain regulatory and commercial milestones. Since payment is expected within one year,
\n
no adjustment for net present value has been made to the value of the contingent consideration.
\n
The acquisition-related cost of $2 million was recognised as an expense under selling, general and administrative expenses in the consolidated
\n
income statement.
\n
The business was acquired on 10 September 2024, contributing $24 million in revenue on both a reported and core basis, with a $1 million reported
\n
loss for the year and a core profit of $3 million. Had the acquisition occurred on the first day of the financial year, it would have contributed
\napproximately $83 million to the Group's core revenue and a core profit of $11 million.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00464": { "value": "35. Contingent liabilities
Standby letters of credit and letters of guarantees
\n
A contingent liability existed at the balance sheet date in respect of standby letters of credit and letters of guarantees totalling $49 million (2023:
\n
$55 million) arising in the normal course of business. No provision for these liabilities has been made in these consolidated financial statements.
\n
A contingent liability existed at the balance sheet date for standby letters of credit totalling $14 million (2023: $14 million) for potential stamp duty
\n
obligations that may arise from the repayment of loans by intercompany guarantors. It\u2019s not probable that any repayment will be made by the
\n
intercompany guarantors.
\n
Legal proceedings
\n
The Group is involved in a number of legal proceedings in the ordinary course of its business, including actual or threatened litigation and actual or
\n
potential government investigations relating to employment matters, product liability, commercial disputes, pricing, sales and marketing practices,
\n
infringement of IP rights, the validity of certain patents and competition laws.
\n
Most of the claims involve highly complex issues. Often these issues are subject to substantial uncertainties and, therefore, the probability of a loss
\n
being sustained and/or an estimate of the amount of any loss is difficult to ascertain. It is the Group\u2019s policy to provide for amounts related to these
\n
legal matters if it is probable that a liability has been incurred and an amount is reasonably estimable.
\n
In the proceedings noted herein, the Group currently believes it has meritorious defences and intends to vigorously defend itself. From time to time,
\n
however, the Group may settle or otherwise resolve these matters on terms and conditions that it believes to be in its best interest. Litigation outcomes
\n
and contingencies are unpredictable and excessive verdicts can occur. Any legal proceeding, regardless of the merits, might result in substantial costs
\n
to defend or settle or otherwise negatively affect our business.
\n
\u2013
In Re Generic Pharmaceuticals Pricing Antitrust Litigation
. Starting in 2016, more than 30 complaints have been filed against Group entities in
\n
the United States on behalf of putative classes of direct and indirect purchasers of generic drug products, as well as several individual direct
\n
action retailer and third party payor plaintiffs. These complaints allege that more than forty generic pharmaceutical defendants, including the
\n
Group entities, engaged in conspiracies to fix, increase, maintain and/or stabilise the prices and market shares of certain generic drug products
\n
during the periods of approximately 2010 to 2016. The plaintiffs seek unspecified treble monetary damages, which can be significantly higher
\n
than the profits Hikma made on the alleged drug products, and equitable injunctive relief under federal and state antitrust and consumer
\n
protection laws. The lawsuits have been consolidated in a multidistrict litigation (MDL) in the United States District Court for the Eastern District
\n
of Pennsylvania (In re Generic Pharmaceuticals Pricing Antitrust Litigation, No. 2724, (E.D. Pa.)). At this point in the proceedings, the Group does
\n
not believe sufficient evidence exists to make a reasonable estimate of any potential liability.
\n
\u2013
Xyrem\u00ae (Sodium Oxybate) Antitrust Litigation
. Starting in June 2020, more than 20 complaints have been filed in the United States on behalf of
\n
both individual plaintiffs and putative classes of direct and indirect purchasers, as well as third party payors, of Xyrem\u00ae against certain Group
\n
entities, Jazz Pharmaceuticals PLC, and other defendants. These complaints allege that Jazz and its subsidiaries entered into unlawful \u201cpay-for-
\n
delay\u201d anticompetitive reverse payment agreements with Hikma in settling patent infringement lawsuits over Xyrem\u00ae and delaying generic
\n
competition to Xyrem\u00ae. The plaintiffs in these lawsuits seek treble monetary damages, which can be significantly higher than the profits Hikma
\n
makes from selling sodium oxybate, and equitable injunctive relief under federal and state antitrust and consumer protection laws.
Currently, most of these cases have been consolidated for pretrial purposes in multidistrict litigation (\u201cMDL\u201d) in the United States District Court
for the Northern District of California (In re: Xyrem (Sodium Oxybate) Antitrust Litigation, No.2966, (N.D. Cal.)). A jury trial involving most of the
MDL plaintiffs has been scheduled to start May 19, 2025. Hikma was also named as a defendant in a substantially similar action filed by Aetna Inc.
in California state court (Aetna Inc. v. Jazz Pharms., Inc. et al, No. 22 CV 010951 (Cal. Super. Ct.)). The Aetna matter does not yet have a trial date.
At this point, the Group does not believe sufficient evidence exists to make a reasonable estimate of any potential liability.
\u2013
Amarin Pharma Inc. v. Hikma Pharmaceuticals PLC
. In November 2020, Amarin Pharmaceuticals filed a patent infringement lawsuit against
certain Group entities in the United States District Court for the District of Delaware (No. 20-cv-1630) alleging that Hikma\u2019s sales, distribution
and marketing of its generic icosapent ethyl product infringe three Amarin patents that describe certain methods of using icosapent ethyl.
Amarin sought an injunction barring Hikma from selling its generic product as well as unspecified damages. Hikma\u2019s product is not approved
for the alleged patented methods but rather is approved only for a different indication not covered by any valid patents. In January 2022 the
district court dismissed the lawsuit, and Amarin appealed the court\u2019s ruling to the United States Court of Appeals for the Federal Circuit. On
June 25, 2024, the Federal Circuit reversed the district court\u2019s decision, held that Amarin has plausibly pleaded a potential claim for induced
infringement, and remanded the case for further proceedings at the district court. A trial is scheduled to begin September 8, 2026. Meanwhile,
Hikma has petitioned the United States Supreme Court to review the appeals court decision. At this point, the Group does not believe sufficient
evidence exists to make a reasonable estimate of any potential liability.", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00465": { "value": "36. Share-based payments
Long-term incentive plan (LTIP)
The 2023 Long-Term Incentive Plan (LTIP) was introduced under the 2023 Remuneration Policy and was approved by shareholders at the 2023
Annual General Meeting. Under the LTIP, the Company grants performance awards and restricted deferred bonus awards to Executive Directors
of the Group, along with restricted awards for management.
Three-year LTIP performance awards
The three-year LTIP performance awards are conditional grants to the Executive Directors of the Group that are dependent on certain non-market and
market conditions with a vesting period of three years from the grant date, and are then subject to a two-year holding period.
The fair value per share is the face value of shares on the date of grant for non-market conditions. For market conditions, valuation is based on the
Monte Carlo methodology. No discounting for dividend yield is applied as participants will receive the benefit of dividends paid during the vesting
period in the form of additional shares.
The cost is recognised, together with a corresponding increase in equity, on a straight-line basis over the vesting period after the grant date. The cost for the
year was $7 million (2023: $4 million) and has been recorded in the consolidated income statement as part of selling, general and administrative expenses.
Details of the outstanding grants under this plan are shown below:
\n \n
2024
2023
grants
grants
2023 grants
Total
9 April
31 August
30 May
Number
Y
ear 2024
Beginning balance
\u2013
27,829
608,514
636,343
Granted during the year
788,967
\u2013
\u2013
788,967
Dividends equivalent during the year
8,661
888
18,220
27,769
Forfeited during the year
(52,080)
\u2013
(38,023)
(90,103)
Outstanding at 31 December
745,548
28,717
588,711
1,362,976
Exercisable at 31 December
\u2013
\u2013
\u2013
\u2013
Weighted average remaining contractual life (years)
2.27
1.67
1.41
1.89
Y
ear 2023
Beginning balance
\u2013
\u2013
\u2013
Granted during the year
27,829
648,724
676,553
Dividends equivalent during the year
\u2013
6,350
6,350
Forfeited during the year
\u2013
(46,560)
(46,560)
Outstanding at 31 December
27,829
608,514
636,343
Exercisable at 31 December
\u2013
\u2013
\u2013
Weighted average remaining contractual life (years)
2.67
2.41
2.42
Fair value of each share at grant date $
20.62
27.06
21.13
The share price at grant date $
22.96
27.74
22.32
LTIP deferred bonus awards
\n
Under this scheme, 50% of the annual bonus is deferred into an award to the Executive Directors of the Group over shares for a vesting period of three
\n
years. Awards are subject to the achievement of Group and individual KPIs in the prior year.
\n
The cost of share-based payments for these share awards is measured by reference to the fair value at the date at which the awards are granted. Fair
\n
value is determined based on the share price as at the date of grant. No discounting for dividend yield is applied as participants will receive the benefit
\n
of dividends paid during the vesting period in the form of additional shares.
\n
The cost is recognised together with a corresponding increase in equity, on a straight-line basis over the year of performance and the vesting period
\n
after the grant date.
\n
The cost of the deferred bonus awards of $0.7 million (2023: $0.5 million) has been recorded in the consolidated income statement as part of selling,
\n
general and administrative expenses.
\n
Details of the outstanding grants under this plan are shown below:
\n\n \n
2024 grants
Total
9 April
Number
Y
ear 2024
Granted during the year
75,587
75,587
Dividends equivalent during the year
963
963
Outstanding at 31 December
76,550
76,550
Exercisable at 31 December
\u2013
\u2013
Weighted average remaining contractual life (years)
2.27
2.27
Fair value of each share at grant date $
22.96
The share price at grant date $
22.96
\n
Two-year LTIP restricted awards
\n
Under this award, the Group makes grants of conditional awards to management across the Group for a period of two years. Awards are dependent on
\n
the achievement of individual and Group KPIs one year prior to the grant.
\n
The cost of share-based payments for these share awards is measured by reference to the fair value at the date at which the awards are granted.
\n
Fair value is determined based on the share price as at the date of grant discounted by dividend yield. This cost is recognised together with a
\n
corresponding increase in equity, on a straight-line basis over the year of performance and the vesting period after the grant date.
\n
The cost of the two-year LTIP awards of $11 million (2023: $nil million) has been recorded in the consolidated income statement as part of selling,
\n
general and administrative expenses.
\n
The weighted average exercise share price for 2024 is $25.45.
\n
Details of the outstanding grants under this plan are shown below:
\n\n \n
2024 grants
Total
9 April
Number
Y
ear 2024
Granted during the year
922,023
922,023
Exercised during the year
(1,633)
(1,633)
Forfeited during the year
(66,541)
(66,541)
Outstanding at 31 December
853,849
853,849
Exercisable at 31 December
\u2013
\u2013
Weighted average remaining contractual life (years)
1.27
1.27
Fair value of each share at grant date $
21.75
The share price at grant date $
22.96
Expected dividend yield %
2.74%
Executive incentive plan
\n
The 2014 Executive Incentive Plan (EIP) was approved by shareholders at the 2014 Annual General Meeting. The EIP is a combined cash bonus
\n
(element A), deferred shares (element B) and restricted shares (element C) scheme. In 2023, this plan was replaced by the 2023 Long-Term Incentive
\n
Plan (LTIP).
\n
Under the EIP, the Company made grants of conditional awards under element B to the senior management level of the Group. Awards were
\n
dependent on the achievement of individual and Group KPIs over one year prior to grant and a two-year vesting period, and are then subject to a two-
\n
year holding period during which they are subject to forfeiture conditions.
\n
The cost of the EIP of $6 million (2023: $11 million) has been recorded in the consolidated income statement as part of selling, general and
\n
administrative expenses and research and development expenses.
\n
The fair value per share is the face value of share on the date of grant less the present value of dividends expected to be paid during the vesting period.
\n
The weighted average exercise share price for 2024 is $25.29.
\n
Details of the outstanding grants under this plan are shown below:
\n\n \n
2023
2023
2022
2022
2021
2021
2020
2020
2019
2018
2017
2016
2016
2015
grants
grants
grants
grants
grants
grants
grants
grants
grants
grants
grants
grants
grants
grants
Total
30 May
30 May
25 Feb
25 Feb
25 Feb
25 Feb
27 Feb
27 Feb
12 March
16 May
13 Apr
11 May 17 March 10 April
Number
Y
ear 202
4
Beginning balance
153,847
583,295
115,361
399,252
100,442
\u2013
\u2013
\u2013
\u2013
14,257
27,508
\u2013
38,350
\u2013
1,432,312
Exercised during the year
(2,558)
(15,218)
(9,013)
(391,377)
(100,442)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
(518,608)
Forfeited during the year
(5,744) (12,638)
(3,392)
(7,875)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
(29,649)
Outstanding at 31 December
145,545
555,439
102,956
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
14,257
27,508
\u2013
38,350
\u2013
884,055
Exercisable at 31 December
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
14,257
27,508
\u2013
38,350
\u2013
80,115
Weighted average remaining
contractual life (years)
1.41
0.41
0.15
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
3.38
2.36
1.21
\u2013
0.69
Y
ear 2023
Beginning balance
\u2013
\u2013
126,139
421,948
109,104
334,084
134,038
\u2013
\u2013
14,257
27,508
\u2013
51,350
12,012
1,230,440
Granted during the year
167,643
602,131
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
769,774
Exercised during the year
(13,796)
(18,836)
(10,778)
(20,547)
(8,662)
(323,926)
(134,038)
\u2013
\u2013
\u2013
\u2013
\u2013
(13,000)
(12,012) (555,595)
Forfeited during the year
\u2013
\u2013
\u2013
(2,149)
\u2013
(10,158)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
(12,307)
Outstanding at 31 December
153,847
583,295
115,361
399,252
100,442
\u2013
\u2013
\u2013
\u2013
14,257
27,508
\u2013
38,350
\u2013
1,432,312
Exercisable at 31 December
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
14,257
27,508
\u2013
38,350
\u2013
80,115
Weighted average remaining
contractual life (years)
2.41
1.41
1.16
0.15
0.15
\u2013
\u2013
\u2013
\u2013
4.38
3.36
\u2013
2.21
\u2013
1.15
Fair value of each share at grant
date $
21.30
21.30
25.00
25.38
31.71
32.17
23.70
24.10
20.63
18.45
23.52
31.69
26.21
32.78
The share price at grant date $
22.32
22.32
26.14
26.14
33.09
33.09
24.91
24.91
21.75
19.09
23.98
32.15
26.98
33.24
Expected dividend yield %
2.36%
2.36%
1.50%
1.50%
1.43%
1.43%
1.67%
1.67%
1.79%
1.71%
0.97%
0.73%
0.71%
0.81%
Management incentive plan
The 2009 Management Incentive Plan (MIP) was approved by shareholders at the 2010 Annual General Meeting and the 2018 MIP was approved by
shareholders at the 2018 Annual General Meeting. Under the MIP, the Company made grants of conditional awards to management across the Group
below senior management level. Awards were dependent on the achievement of individual and Group KPIs one year prior to grant and a two-year
vesting period. This plan was replaced by the 2023 Long-Term Incentive Plan (LTIP).
The cost of the MIP of $3 million (2023: $10 million) has been recorded in the consolidated income statement as part of selling, general and
administrative expenses, cost of sales and research and development expenses.
The fair value per share is the face value of shares on the date of grant less the present value of dividends expected to be paid during the vesting period.
The weighted average exercise share price for 2024 is $25.27.
Details of the outstanding grants under this plan are shown below:
\n \n
2023
2022
2021
2020
2018
2017
2016
2015
2014
2013
grants
grants
grants
grants
grants
grants
grants
grants
grants
grants
Total
30 May
25 Feb
25 Feb
27 Feb
16 May
19 May
11 May
14 May
11 June
17 May
Number
Y
ear 202
4
Beginning balance
545,683
327,434
\u2013
\u2013
707
\u2013
\u2013
\u2013
\u2013
\u2013
873,824
Exercised during the year
(16,550)
(313,101)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
(329,651)
Forfeited during the year
(58,739)
(12,405)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
(71,144)
Outstanding at 31 December
470,394
1,928
\u2013
\u2013
707
\u2013
\u2013
\u2013
\u2013
\u2013
473,029
Exercisable at 31 December
1,958
1,928
707
4,593
Weighted average remaining contractual life (years)
0.41
0.08
\u2013
\u2013
3.38
\u2013
\u2013
\u2013
\u2013
\u2013
0.41
Y
ear 2023
Beginning balance
\u2013
347,795
290,650
920
707
1,877
1,799
931
1,290
1,679
647,648
Granted during the year
559,930
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
559,930
Exercised during the year
(73)
(4,998)
(276,357)
(920)
\u2013
(1,877)
(1,799)
(931)
(1,290)
(1,679)
(289,924)
Forfeited during the year
(14,174)
(15,363)
(14,293)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
(43,830)
Outstanding at 31 December
545,683
327,434
\u2013
\u2013
707
\u2013
\u2013
\u2013
\u2013
\u2013
873,824
Exercisable at 31 December
114
2,502
\u2013
\u2013
707
\u2013
\u2013
\u2013
\u2013
\u2013
3,323
Weighted average remaining contractual life (years)
1.41
0.15
\u2013
\u2013
4.38
\u2013
\u2013
\u2013
\u2013
\u2013
0.94
Fair value of each share at grant date $
21.3
25.38
32.17
24.10
18.45
22.09
31.73
32.17
27.73
14.61
The share price at grant date $
22.32
26.14
33.09
24.91
19.09
22.54
32.20
32.63
28.33
14.93
Expected dividend yield %
2.36%
1.50%
1.43%
1.67%
1.71%
1.01%
0.73%
0.71%
0.71%
1.10%
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00466": { "value": "37. Related parties
Transactions between the Company and its subsidiaries have been eliminated on consolidation and are not disclosed in this Note. Transactions
between the Group and its joint venture and other related parties are disclosed below.
Trading transactions:
During the year ended 31 December 2024, the Group entered into the following transactions with related parties:
Darhold Limited (Darhold):
is a related party of Hikma because three Directors of Hikma jointly constitute the majority of directors and shareholders
(with immediate family members) in Darhold and because Darhold owns 25.56% (2023: 25.65%) of the share capital and 27.04% (2023: 27.14%) of the
voting capital of Hikma. Other than dividends (as paid to all shareholders), there were no transactions between the Group and Darhold Limited during
the year.
Hubei Haosun Pharmaceutical Co., Ltd.:
is a related party of Hikma because the Group holds an interest of 49% in the joint venture (JV) with Haosun
(2023: 49%). During the year, total direct purchases from Haosun were $3.2 million (2023: $1.2 million). In addition, in certain countries the Group
purchases from Haosun indirectly. During the year total indirect purchases from Haosun were $0.7 million (2023: $0.7 million).
Labatec Pharma (Labatec):
is a related party of the Group because Labatec is owned by the family of two Directors of Hikma. During the year, total Group
sales to Labatec amounted to $2.9 million (2023: $2.4 million), and total Group purchases amounted to $1.7 million (2023: $1.3 million). At 31 December
2024, the net amount owed by Labatec to the Group was $0.8 million (2023: $0.6 million).
Remuneration of key management personnel
The remuneration of the key management personnel (comprising the Executive Directors, Non-Executive Directors and the senior management as set
out in the corporate governance report) of the Group is set out below in aggregate for each of the categories specified in IAS 24 \u2018Related Party
Disclosures\u2019. Further information about the remuneration of the individual Directors is provided in the audited part of the Remuneration Committee
report on pages 116 to 139.
\n \n
2024
2023
$m
$m
Short-term employee benefits
15.2
15.6
Share-based payments
10.7
9.5
Other benefits
1.7
0.6
27.6
25.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00467": { "value": "Remuneration of key management personnel
The remuneration of the key management personnel (comprising the Executive Directors, Non-Executive Directors and the senior management as set
out in the corporate governance report) of the Group is set out below in aggregate for each of the categories specified in IAS 24 \u2018Related Party
Disclosures\u2019. Further information about the remuneration of the individual Directors is provided in the audited part of the Remuneration Committee
report on pages 116 to 139.
\n \n
2024
2023
$m
$m
Short-term employee benefits
15.2
15.6
Share-based payments
10.7
9.5
Other benefits
1.7
0.6
27.6
25.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00469": { "value": "38. Subsidiaries and joint venture
The subsidiaries and joint venture of Hikma Pharmaceuticals PLC are as follows:
\n \n
Owned by the Group
Ownership %
Ownership%
Ordinary Shares
Ordinary Shares
At 31 December
At 31 December
Company\u2019s name
Incorporated in
Address of the registered office
2024
2023
Zone d\u2019Activit\u00e9, Propri\u00e9t\u00e9 N\u00b0 379 Section N\u00b0 04 Staoueli,
Al Jazeera Pharmaceutical Industry S.A.R.L
Algeria
Algeria
99%
99%
Algerie Industrie Mediterraneene Du Medicament S.A.R.L.
Algeria
Zone d\u2019Activit\u00e9 16/15 Staoueli, Algeria
97%
97%
Hikma Pharma Algeria S.A.R.L.
Algeria
Zone d\u2019Activit\u00e9 16/15 Staoueli, Algeria
100%
100%
Zone d\u2019Activit\u00e9 El Boustane N\u00b0 78, Sidi Abdellah, Al
SPA Al Dar Al Arabia pour la Fabrication de M\u00e9dicaments
Algeria
Rahmania, Algeria
100%
100%
5995 Avebury Rd, Suite 804, Mississauga, ON L5R 3P9,
Hikma Canada Limited
Canada
Canada
100%
100%
No 20 Juxian Road, Gedian Economic and Technology
Hubei Haosun Pharmaceutical Co., Ltd.
1
China
Development Area, Hubei, China
49%
49%
Hikma d.o.o.
Croatia
Slavonska avenija 24/6 Zagreb (Grad Zagreb), Croatia
100%
\u2013
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma Pharma S.A.E
Egypt
Egypt
100%
100%
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma Pharmaceuticals Industries S.A.E
Egypt
Egypt
100%
100%
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma Specialised Pharmaceuticals (S.A.E)
Egypt
Egypt
98%
98%
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma for Importation Co. LLC
Egypt
Egypt
99%
99%
105 Rue Marcel Dassault, 92100 \u2013 Boulogne Billancourt \u2013
Hikma France
France
France
100%
100%
Hikma Pharma GmbH
Germany
Lochhamer Strasse 13, 82152, Martinsried, Germany
100%
100%
Schiffgraben 23, DE-38690, Goslar, OT Vienenburg,
Thymoorgan Pharmazie GmbH
Germany
Germany
100%
100%
503, Matharu Arcade, Subhash Road
Hikma Services India Private Limited
India
Vile Parle East, Mumbai-400057, India
100%
100%
Hikma Italia S.p.A
Italy
Viale Certosa 10, 27100, Pavia, Italy
100%
100%
Hikma Pharma Limited*
2
Jersey
47 Esplanade, St Helier, JE1 0BD, Jersey
100%
100%
Arab Medical Containers LLC
Jordan
P.O. Box 80, Sahab Industrial Estate, 11512, Jordan
100%
100%
Arab Pharmaceutical Manufacturing PSC
Jordan
Al Buhaira \u2013 Salt, P.O. Box 42, Jordan
100%
100%
122 Queen Zain AlSharaf Street, Bayader Wadi Al-Seer,
Hikma International Pharmaceuticals LLC (Exempt)
Jordan
Amman, Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hikma International Ventures and Development LLC
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
(Exempt)
Jordan
Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Hikma Investment LLC*
Jordan
Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Hikma Pharmaceuticals LLC
Jordan
Jordan
100%
100%
Al-Mushatta \u2013 Al Qastal Free Zone
P.O. Box 182400 11118 Amman
Hikma Pharmaceuticals LLC (Jordan) (FREE ZONE)
Jordan
JORDAN
100%
100%
International Pharmaceutical Research Centre LLC
Jordan
P.O. Box 963166, Amman, 11196, Jordan
51%
51%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Sofia Travel and Tourism
Jordan
Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Specialised for Pharmaceutical Industries LLC
Jordan
Jordan
100%
100%
Riyadh Gallery, Olaya Street, P.O. Box 106229, Riyadh,
Al Jazeera Pharmaceutical Industries Ltd
KSA
11666, Saudi Arabia
100%
100%
Hikma Pharmaceuticals for Foreign Companies
3005, Imam Saud bin Abdulaziz bin Mohammed Road,
Headquarters Co.
2
KSA
7815 Riyadh 12262, Saudi Arabia
100%
100%
7709, Al Munisf, 3637
Hikma Pharma Industry
KSA
Riyadh, Saudi Arabia
100%
\u2013
\n \n
Owned by the Group
Ownership %
Ownership %
Ordinary Shares
Ordinary Shares
At 31 December
At 31 December
Company\u2019s name
Incorporated in
Address of the registered office
2024
2023
Soci\u00e9t\u00e9 de Promotion Pharmaceutique du Maghreb
Zone Industrielle du Sahel, Rue N. 7, Had Soualem,
(Promopharm S.A.)
Morocco
Province de Settat, Morocco
94%
94%
Hikma Pharma Benelux B.V
Netherlands
Atoomweg 12, 1627 LE Hoorn, Netherlands
100%
100%
Estrada Rio Da Mo no.8, 8\u00aa, 8B-Fervenca, 2705-906,
Hikma Farmaceutica, (Portugal) S.A
Portugal
Terrugem SNT, Portugal
100%
100%
Estrada Nacional 9, Ferven\u00e7a, S\u00e3o Jo\u00e3o das Lampas e
Lifotec Farmaceutica S.G.P.S S.A*
Portugal
Terrugem, Sintra, Portugal
100%
100%
Hikma Care for Medicines and Medical Supplies
Company
Palestine
Mahatma Ghandi Street, Betunia Ramallah, Palestine
51%
51%
Hikma Pharmaceuticals
Palestine
West Bank Al Birah, Ramallah
100%
100%
Calle Anabel Segura no.11, Edificio A, planta 1a, oficina 2,
Hikma Espana S.L
Spain
28108 \u2013 Alcobendas, Madrid, Spain
100%
100%
Khartoum State, Buri Al Lamab Area, Block (9), Building
Pharma Ixir Co. Ltd
Sudan
No. (98), Sudan
51%
51%
Sudan, Port Sudan, Egyptian Consulate Street, Building
Savannah Pharmaceutical Industries Co. Ltd
Sudan
No. (5) \u2013 Block No. (3), Hay AlMatar
100%
100%
Eurohealth International S.A.R.L.
2
Switzerland
Rue des Battoirs 7, 1205 Gen\u00e8ve, Switzerland
100%
100%
14 Rue 8609 \u2013 Zone Industrielle Charguia I \u2013 Tunis
APM Tunisie S.A.R.L.
Tunisia
Carthage 2035
100%
100%
STE D\u2019Industrie Pharmaceutique Ibn Al Baytar*
Tunisia
11 Rue 8610 Charguia 1-2035 Tunis-Carthage, Tunisia
100%
100%
Avenue Habib Bourguiba, Sidi Thabet, 2020 Ariana,
STE Medicef
Tunisia
Tunisia
100%
100%
United Arab
Premises 202-204, Floor 2, Building 26, Dubai Health Care
Hikma Emerging Markets and Asia Pacific FZ-LLC
2
Emirates
City, United Arab Emirates
100%
100%
United Arab
The Oberoi Centre, Level 15, Business Bay, P.O. Box
Hikma International Trading Limited
2
Emirates
36282, Dubai, United Arab Emirates
100%
100%
United Arab
Office No. FZJOB1020 Jebel Ali Free Zone, Dubai United
Hikma MENA FZE*
2
Emirates
Arab Emirates
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma UK Limited*
2
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma Ventures Limited
2
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
West-Ward Holdings Limited*
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma Pharmaceuticals International Limited*
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma Intelligence Limited
United Kingdom
Kingdom
\u2013
100%
Eurohealth (U.S.A.) Inc
United States
200 Connell Drive, 4
th
Floor Berkeley Heights, NJ 07922
100%
100%
Hikma Speciality USA, Inc.
United States
1900 Arlingate Lane, Columbus, Ohio 43228
100%
100%
Hikma Labs Inc.
United States
1809 Wilson Road, Columbus, Ohio 43228
100%
100%
West-Ward Columbus Inc.
United States
1809 Wilson Road, Columbus, Ohio 43228
100%
100%
Hikma Injectables USA, Inc.
United States
36 Stults Road, Dayton, New Jersey 08810
100%
100%
Hikma Pharmaceuticals USA Inc.
United States
200 Connell Drive, 4
th
Floor Berkeley Heights, NJ 07922
100%
100%
Hikma Finance USA LLC
United States
200 Connell Drive, 4
th
Floor Berkeley Heights, NJ 07922
100%
100%
TACCA, LLC
United States
703 Palomar Airport Road, Suite 280, Carlsbad, CA 92011
90%
90%
Pytrione LLC
United States
703 Palomar Airport Road, Suite 280, Carlsbad, CA 92011
84%
84%
\n
1.
The investments in joint venture are accounted for using the equity method (Note 18)
\n
2. Owned by Hikma Pharmaceuticals PLC (\u2018the Company\u2019)
\n
The investments in subsidiaries are all stated at cost in Hikma Pharmaceuticals PLC and are consolidated in line with IFRS 10.
\n
The Group\u2019s subsidiaries principally operate in trading pharmaceuticals products and associated goods and services, except for Sofia Travel and
\n
Tourism subsidiary which coordinates employees\u2019 travel arrangements.
\nCompanies marked (*) were incorporated as holding companies. ", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00468": { "value": "38. Subsidiaries and joint venture
The subsidiaries and joint venture of Hikma Pharmaceuticals PLC are as follows:
\n \n
Owned by the Group
Ownership %
Ownership%
Ordinary Shares
Ordinary Shares
At 31 December
At 31 December
Company\u2019s name
Incorporated in
Address of the registered office
2024
2023
Zone d\u2019Activit\u00e9, Propri\u00e9t\u00e9 N\u00b0 379 Section N\u00b0 04 Staoueli,
Al Jazeera Pharmaceutical Industry S.A.R.L
Algeria
Algeria
99%
99%
Algerie Industrie Mediterraneene Du Medicament S.A.R.L.
Algeria
Zone d\u2019Activit\u00e9 16/15 Staoueli, Algeria
97%
97%
Hikma Pharma Algeria S.A.R.L.
Algeria
Zone d\u2019Activit\u00e9 16/15 Staoueli, Algeria
100%
100%
Zone d\u2019Activit\u00e9 El Boustane N\u00b0 78, Sidi Abdellah, Al
SPA Al Dar Al Arabia pour la Fabrication de M\u00e9dicaments
Algeria
Rahmania, Algeria
100%
100%
5995 Avebury Rd, Suite 804, Mississauga, ON L5R 3P9,
Hikma Canada Limited
Canada
Canada
100%
100%
No 20 Juxian Road, Gedian Economic and Technology
Hubei Haosun Pharmaceutical Co., Ltd.
1
China
Development Area, Hubei, China
49%
49%
Hikma d.o.o.
Croatia
Slavonska avenija 24/6 Zagreb (Grad Zagreb), Croatia
100%
\u2013
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma Pharma S.A.E
Egypt
Egypt
100%
100%
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma Pharmaceuticals Industries S.A.E
Egypt
Egypt
100%
100%
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma Specialised Pharmaceuticals (S.A.E)
Egypt
Egypt
98%
98%
6th of October City, 2
nd
Industrial Zone, Plot No.(1), Giza \u2013
Hikma for Importation Co. LLC
Egypt
Egypt
99%
99%
105 Rue Marcel Dassault, 92100 \u2013 Boulogne Billancourt \u2013
Hikma France
France
France
100%
100%
Hikma Pharma GmbH
Germany
Lochhamer Strasse 13, 82152, Martinsried, Germany
100%
100%
Schiffgraben 23, DE-38690, Goslar, OT Vienenburg,
Thymoorgan Pharmazie GmbH
Germany
Germany
100%
100%
503, Matharu Arcade, Subhash Road
Hikma Services India Private Limited
India
Vile Parle East, Mumbai-400057, India
100%
100%
Hikma Italia S.p.A
Italy
Viale Certosa 10, 27100, Pavia, Italy
100%
100%
Hikma Pharma Limited*
2
Jersey
47 Esplanade, St Helier, JE1 0BD, Jersey
100%
100%
Arab Medical Containers LLC
Jordan
P.O. Box 80, Sahab Industrial Estate, 11512, Jordan
100%
100%
Arab Pharmaceutical Manufacturing PSC
Jordan
Al Buhaira \u2013 Salt, P.O. Box 42, Jordan
100%
100%
122 Queen Zain AlSharaf Street, Bayader Wadi Al-Seer,
Hikma International Pharmaceuticals LLC (Exempt)
Jordan
Amman, Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hikma International Ventures and Development LLC
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
(Exempt)
Jordan
Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Hikma Investment LLC*
Jordan
Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Hikma Pharmaceuticals LLC
Jordan
Jordan
100%
100%
Al-Mushatta \u2013 Al Qastal Free Zone
P.O. Box 182400 11118 Amman
Hikma Pharmaceuticals LLC (Jordan) (FREE ZONE)
Jordan
JORDAN
100%
100%
International Pharmaceutical Research Centre LLC
Jordan
P.O. Box 963166, Amman, 11196, Jordan
51%
51%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Sofia Travel and Tourism
Jordan
Jordan
100%
100%
Bayader Wadi Al-Seer, Industrial Area, Saleem Bin Al-
Hareth Street, Building 21, P.O. Box 182400, Amman, 11118,
Specialised for Pharmaceutical Industries LLC
Jordan
Jordan
100%
100%
Riyadh Gallery, Olaya Street, P.O. Box 106229, Riyadh,
Al Jazeera Pharmaceutical Industries Ltd
KSA
11666, Saudi Arabia
100%
100%
Hikma Pharmaceuticals for Foreign Companies
3005, Imam Saud bin Abdulaziz bin Mohammed Road,
Headquarters Co.
2
KSA
7815 Riyadh 12262, Saudi Arabia
100%
100%
7709, Al Munisf, 3637
Hikma Pharma Industry
KSA
Riyadh, Saudi Arabia
100%
\u2013
\n\n \n
Owned by the Group
Ownership %
Ownership %
Ordinary Shares
Ordinary Shares
At 31 December
At 31 December
Company\u2019s name
Incorporated in
Address of the registered office
2024
2023
Soci\u00e9t\u00e9 de Promotion Pharmaceutique du Maghreb
Zone Industrielle du Sahel, Rue N. 7, Had Soualem,
(Promopharm S.A.)
Morocco
Province de Settat, Morocco
94%
94%
Hikma Pharma Benelux B.V
Netherlands
Atoomweg 12, 1627 LE Hoorn, Netherlands
100%
100%
Estrada Rio Da Mo no.8, 8\u00aa, 8B-Fervenca, 2705-906,
Hikma Farmaceutica, (Portugal) S.A
Portugal
Terrugem SNT, Portugal
100%
100%
Estrada Nacional 9, Ferven\u00e7a, S\u00e3o Jo\u00e3o das Lampas e
Lifotec Farmaceutica S.G.P.S S.A*
Portugal
Terrugem, Sintra, Portugal
100%
100%
Hikma Care for Medicines and Medical Supplies
Company
Palestine
Mahatma Ghandi Street, Betunia Ramallah, Palestine
51%
51%
Hikma Pharmaceuticals
Palestine
West Bank Al Birah, Ramallah
100%
100%
Calle Anabel Segura no.11, Edificio A, planta 1a, oficina 2,
Hikma Espana S.L
Spain
28108 \u2013 Alcobendas, Madrid, Spain
100%
100%
Khartoum State, Buri Al Lamab Area, Block (9), Building
Pharma Ixir Co. Ltd
Sudan
No. (98), Sudan
51%
51%
Sudan, Port Sudan, Egyptian Consulate Street, Building
Savannah Pharmaceutical Industries Co. Ltd
Sudan
No. (5) \u2013 Block No. (3), Hay AlMatar
100%
100%
Eurohealth International S.A.R.L.
2
Switzerland
Rue des Battoirs 7, 1205 Gen\u00e8ve, Switzerland
100%
100%
14 Rue 8609 \u2013 Zone Industrielle Charguia I \u2013 Tunis
APM Tunisie S.A.R.L.
Tunisia
Carthage 2035
100%
100%
STE D\u2019Industrie Pharmaceutique Ibn Al Baytar*
Tunisia
11 Rue 8610 Charguia 1-2035 Tunis-Carthage, Tunisia
100%
100%
Avenue Habib Bourguiba, Sidi Thabet, 2020 Ariana,
STE Medicef
Tunisia
Tunisia
100%
100%
United Arab
Premises 202-204, Floor 2, Building 26, Dubai Health Care
Hikma Emerging Markets and Asia Pacific FZ-LLC
2
Emirates
City, United Arab Emirates
100%
100%
United Arab
The Oberoi Centre, Level 15, Business Bay, P.O. Box
Hikma International Trading Limited
2
Emirates
36282, Dubai, United Arab Emirates
100%
100%
United Arab
Office No. FZJOB1020 Jebel Ali Free Zone, Dubai United
Hikma MENA FZE*
2
Emirates
Arab Emirates
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma UK Limited*
2
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma Ventures Limited
2
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
West-Ward Holdings Limited*
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma Pharmaceuticals International Limited*
United Kingdom
Kingdom
100%
100%
1 New Burlington Place, London, W1S 2HR, United
Hikma Intelligence Limited
United Kingdom
Kingdom
\u2013
100%
Eurohealth (U.S.A.) Inc
United States
200 Connell Drive, 4
th
Floor Berkeley Heights, NJ 07922
100%
100%
Hikma Speciality USA, Inc.
United States
1900 Arlingate Lane, Columbus, Ohio 43228
100%
100%
Hikma Labs Inc.
United States
1809 Wilson Road, Columbus, Ohio 43228
100%
100%
West-Ward Columbus Inc.
United States
1809 Wilson Road, Columbus, Ohio 43228
100%
100%
Hikma Injectables USA, Inc.
United States
36 Stults Road, Dayton, New Jersey 08810
100%
100%
Hikma Pharmaceuticals USA Inc.
United States
200 Connell Drive, 4
th
Floor Berkeley Heights, NJ 07922
100%
100%
Hikma Finance USA LLC
United States
200 Connell Drive, 4
th
Floor Berkeley Heights, NJ 07922
100%
100%
TACCA, LLC
United States
703 Palomar Airport Road, Suite 280, Carlsbad, CA 92011
90%
90%
Pytrione LLC
United States
703 Palomar Airport Road, Suite 280, Carlsbad, CA 92011
84%
84%
\n
1.
The investments in joint venture are accounted for using the equity method (Note 18)
\n
2. Owned by Hikma Pharmaceuticals PLC (\u2018the Company\u2019)
\n
The investments in subsidiaries are all stated at cost in Hikma Pharmaceuticals PLC and are consolidated in line with IFRS 10.
\n
The Group\u2019s subsidiaries principally operate in trading pharmaceuticals products and associated goods and services, except for Sofia Travel and
\n
Tourism subsidiary which coordinates employees\u2019 travel arrangements.
\nCompanies marked (*) were incorporated as holding companies. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00470": { "value": "39. Defined contribution retirement benefit plan
The Group has defined contribution retirement plans in four of its subsidiaries: Hikma Pharmaceuticals PLC \u2013 United Kingdom, Hikma Pharmaceuticals
LLC, Arab Pharmaceutical Manufacturing PSC and Hikma Pharmaceuticals USA Inc. The details of each contribution plan are as follows:
Hikma Pharmaceuticals PLC
Hikma Pharmaceuticals PLC has a defined contribution pension plan available for staff working in the United Kingdom whereby Hikma
Pharmaceuticals PLC contributes 10% of basic salary. Employees are immediately entitled to 100% of the contributions, accessible only upon
retirement. Hikma Pharmaceuticals PLC contributions for the year ended 31 December 2024 were $0.3 million (2023: $0.2 million).
Hikma Pharmaceuticals LLC
Hikma Pharmaceuticals LLC has an employee savings plan whereby Hikma Pharmaceuticals LLC fully matches employees\u2019 contributions, which are
fixed at 10% of basic salary. Employees are entitled to 100% of Hikma Pharmaceuticals LLC contributions after three years of employment with the
Company. Hikma Pharmaceuticals LLC contributions for the year ended 31 December 2024 were $3.7 million (2023: $3.6 million).
Arab Pharmaceutical Manufacturing PSC
Arab Pharmaceuticals Manufacturing PSC has an employee savings plan whereby Arab Pharmaceuticals Manufacturing PSC fully matches employees\u2019
contributions, which are fixed at 10% of basic salary. Employees are entitled to 100% of Arab Pharmaceuticals Manufacturing PSC contributions after
three years of employment with the Company. Arab Pharmaceuticals Manufacturing PSC contributions for the year ended 31 December 2024 were
$0.6 million (2023: $0.5 million).
Hikma Pharmaceuticals USA Inc.:
(401(k) Retirement Plan)
Hikma Pharmaceuticals USA Inc. has a 401(k)-defined contribution plan, which allows all eligible employees to defer a portion of their income through
contributions to the plan. Eligible employees can begin contributing to the plan after being employed for 90 days. Employees can defer up to 95% of
their eligible income into the plan, not to exceed $23,000 (2023: $22,500), not including catch-up contributions available to eligible employees as
outlined by the Internal Revenue Service. The company matches the employees\u2019 eligible contribution dollar-for-dollar on the first 6% of eligible pay
contributed to the plan. Employer contributions vest 50% after two years of service and 100% after three years of service. Employees are considered to
have completed one year of service for the purposes of vesting upon the completion of 1,000 hours of service at any time during a plan year. Employer
contributions to the plan for the year ended 31 December 2024 were $8 million (2023: $8 million). The assets of this plan are held separately from those
of the Group. The only obligation of the Group with respect to this plan is to make specified contributions.
Deferred Compensation Plan
Hikma Pharmaceuticals USA Inc. has a defined contribution pension plan available for senior management personnel working in the United States whereby
Hikma Pharmaceuticals USA Inc. contributes up to 10% of basic salary and eligible employees can defer up to 50% of their base salary and 100% of their
variable compensation. Eligible employees are entitled to 100% of the contributions after completing 5 years of service after they become eligible for the
plan. Hikma Pharmaceuticals USA Inc. contributions for the year ended 31 December 2024 were $0.7 million (2023: $0.6 million).", "dimensions": { "concept": "hik:DisclosureOfDefinedContributionRetirementBenefitPlanExplanatoryTextBlock", "language": "en", "entity": "scheme:549300BNS685UXH4JI75", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }