v3.26.1
Goodwill (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill.  
Schedule of changes in the carrying amount of goodwill

U.S. Silicon Metal CGU

U.S. Silicon Based Alloys CGU

Total

US$'000

US$'000

US$'000

Acquisition cost:

Balance at January 1, 2024

17,230

12,472

29,702

Additions

Balance at December 31, 2024

17,230

12,472

29,702

Additions

Balance at December 31, 2025

17,230

12,472

29,702

Impairment (Note 27.8):

Balance at January 1, 2024

Additions

(15,483)

(15,483)

Balance at December 31, 2024

(15,483)

(15,483)

Additions

(1,747)

(1,747)

Balance at December 31, 2025

(17,230)

(17,230)

Carrying amount at December 31, 2025

12,472

12,472

Schedule of key assumptions used in the determination of recoverable value

  ​ ​ ​

2025

  ​ ​ ​

2024

U.S. Silicon Metals

U.S.

U.S.

Pre-tax discount rate

 

17.9

%  

13.9

%  

Long-term growth rate

 

2.2

%  

2.3

%  

Forecasted EBITDA margins

 

(3%)-35 

%  

(2%)-26 

%  

  ​ ​ ​

2025

  ​ ​ ​

2024

U.S. Silicon Based Alloys

U.S.

U.S.

Pre-tax discount rate

 

13.4

%  

 

13.9

%  

Long-term growth rate

 

2.2

%  

 

2.3

%  

Forecasted EBITDA margins

 

6%-34

%  

 

5%-32

%