v3.25.1
Fair value measurement (Tables)
12 Months Ended
Dec. 31, 2024
Fair value measurement  
Schedule of fair value measurement of liabilities

The following table provides the fair value measurement hierarchy of the Group’s assets and liabilities:

Fair value measurement using:

Quoted prices

in active

Observable

Unobservable

Carrying

markets

inputs

inputs

    

value

    

(Level 1)

    

(Level 2)

    

(Level 3)

US$(000)

US$(000)

US$(000)

US$(000)

As of December 31, 2024 -

Assets and liabilities measured at fair value:

Fair value of account receivable (subject to provisional pricing)

 

110,072

 

 

110,072

 

Contingent consideration liability

 

28,271

 

 

28,271

 

Fair value of liabilities at amortized cost:

Financial obligations

635,979

635,979

As of December 31, 2023 -

Assets and liabilities measured at fair value:

Fair value of account receivable (subject to provisional pricing)

125,586

125,586

Contingent consideration liability

21,614

21,614

 

 

 

 

Fair value of liabilities at amortized cost:

 

 

 

 

Financial obligations

690,964

690,964

 

 

 

 

Schedule of quantitative information about the significant unobservable inputs used in level 3 fair value measurements

The following table summarizes the quantitative information about the significant unobservable inputs used in level 3 fair value measurements:

    

Fair value as of 

    

    

    

December 31, 

Unobservable 

Relationship of unobservable

Description

2024

inputs

Range of inputs

 inputs to fair value

Contingent consideration liability

 

28,271

 

Rate before tax

 

11.46

%  

A change in the discount rate by 10% higher/lower, the fair value would increase/decrease in US$1.7 million.

 

 

Expected revenues annual average (US$000)

 

303,452

If expected sales change by 10% higher/lower, the fair value would increase/decrease in US$2.8 million.