SEGMENT INFORMATION |
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| Operating Segments [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| SEGMENT INFORMATION | SEGMENT INFORMATION Management analyzes the Company’s operating segments separately because of different economic environments and stages of development in different geographical areas, requiring different investment and marketing strategies. Management evaluates the performance of the Company’s segments on a regular basis, primarily based on earnings before foreign exchange gain/ loss, finance income and costs, tax, depreciation, amortization, impairment, gain / loss on disposals of non-current assets, other non-operating gains / losses and share of profit / loss of joint ventures and associates (“Adjusted EBITDA”) along with assessing the capital expenditures excluding certain costs such as those for telecommunication licenses and right-of-use assets (“CAPEX excl. licenses and ROU”). Management does not analyze assets or liabilities by reportable segments. Reportable segments consist of Pakistan, Ukraine, Kazakhstan, Uzbekistan and Bangladesh. We also present our results of operations for “HQ and eliminations” and “Others” separately, although these are not reportable segments. “HQ, eliminations and Others” represents our operations in Kyrgyzstan and transactions related to management activities within the Group. Operations in Kyrgyzstan were sold during the year ended December 31, 2025, for further details refer to the audited consolidated financial statements for year ended December 31, 2025. Revenue disaggregation and other financial information by reportable segment for the six and three-month periods ended June 30, is presented in the following tables. Inter-segment transactions are not material and are made on terms which are comparable to transactions with third parties. For the six-month period ended June 30:
Starting first quarter 2026, to conform with management view and presentation, revenues from our enterprise identity and credentials management services are reported within the other digital services revenue. * Digital financial services includes interest income of US$162 (2025: US$100) from loans to customers from our banking operations in Pakistan. ** Total revenue includes service revenue of US$2,430 (2025: US$2,095) and revenue from sale of equipment and accessories of US$42 (2025: US$18). *** Certain prior period comparatives have been reclassified to conform with the current year presentation.
* This includes additions on property, plant and equipment of US$392 (2025: US$783), intangible assets of US$293 (2025: US$58) after deducting additions in licenses of US$209 (2025: US$1), right-of-use assets of US$108 (2025: US$454), and additions in the period which were prepaid of US$32 (2025: US$21). For the three-month period ended June 30:
Starting first quarter 2026, to conform with management view and presentation, revenues from our enterprise identity and credentials management services are reported within the other digital services revenue. * Digital financial services includes interest income of US$84 (2025: US$48) from loans to customers from our banking operations in Pakistan. ** Total revenue includes service revenue of US$1,251 (2025: US$1,075) and revenue from sale of equipment and accessories of US$20 (2025: US$12). *** Certain prior period comparatives have been reclassified to conform with the current year presentation.
* This includes additions on property, plant and equipment of US$208 (2025: US$604), intangible assets of US$41 (2025: US$39) after deducting additions in right-of-use assets of US$41 (2025: US$407), right-of-use assets of nil (2025: US$1)and additions in the period which were prepaid of US$10 (2025: US$3). The following table provides the reconciliation of Total Adjusted EBITDA to Profit for the period for the six and three-month periods ended June 30:
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