| INTANGIBLE ASSETS |
INTANGIBLE ASSETS | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES | | ACQUIRED TECHNOLOGY AND SOFTWARE | | | GOODWILL | | CUSTOMER CONTRACTS AND CUSTOMER BASES | | CONTENT ASSETS | | DEVELOPMENT COSTS | | TOTAL | | Net book amount as of January 1, 2026 | 115,888 | | | 23,143 | | | | 73,020 | | | 26,534 | | | — | | | 7,096 | | | 245,681 | | | Additions | 97 | | | — | | | | — | | | — | | | — | | | 2,600 | | | 2,697 | | | | | | | | | | | | | | | | | Amortization charge (Note 20) | (383) | | | (1,834) | | | | — | | | (2,538) | | | — | | | (1,411) | | | (6,166) | | | Translation differences | (2,763) | | | (9) | | | | — | | | — | | | — | | | (183) | | | (2,955) | | | Net book amount as of June 30, 2026 | 112,839 | | | 21,300 | | | | 73,020 | | | 23,996 | | | — | | | 8,102 | | | 239,257 | | | Cost | 121,305 | | | 26,586 | | | | 73,020 | | | 38,666 | | | 3,844 | | | 14,383 | | | 277,804 | | | Accumulated amortization | (8,466) | | | (5,286) | | | | — | | | (14,670) | | | (3,844) | | | (6,281) | | | (38,547) | | | Net book amount as of June 30, 2026 | 112,839 | | | 21,300 | | | | 73,020 | | | 23,996 | | | — | | | 8,102 | | | 239,257 | | | | | | | | | | | | | | | | | | Net book amount as of January 1, 2025 | 108,486 | | | 414 | | | | 10,800 | | | 6,573 | | | — | | | 4,538 | | | 130,811 | | Additions
| — | | | — | | | | — | | | — | | | — | | | 1,836 | | | 1,836 | | Business combinations (Note 5) | 8,200 | | | 23,500 | | | | 57,709 | | | 26,100 | | | — | | | — | | | 115,509 | | Amortization charge (Note 20) | (423) | | | (1,644) | | | | — | | | (3,394) | | | — | | | (835) | | | (6,296) | | | Translation differences | 12,370 | | | 51 | | | | 21 | | | 166 | | | — | | | 605 | | | 13,213 | | | Net book amount as of June 30, 2025 | 128,633 | | | 22,321 | | | | 68,530 | | | 29,445 | | | — | | | 6,144 | | | 255,073 | | | Cost | 136,503 | | | 24,003 | | | | 68,530 | | | 38,863 | | | 3,862 | | | 9,968 | | | 281,729 | | | Accumulated amortization | (7,870) | | | (1,682) | | | | — | | | (9,418) | | | (3,862) | | | (3,824) | | | (26,656) | | | Net book amount as of June 30, 2025 | 128,633 | | | 22,321 | | | | 68,530 | | | 29,445 | | | — | | | 6,144 | | | 255,073 | |
Additions during the six months ended June 30, 2025 include the assets from the OddsJam Acquisition, which are categorized among domain names and related websites, customer contracts and customer bases, goodwill, and acquired technology (additional information regarding the acquisition of intangible assets is disclosed in Note 5). As of June 30, 2026 and December 31, 2025, domain names, mobile apps and related websites balance included fully amortized mobile apps with book value of $7,060 and $7,298, respectively.
For the six months ended June 30, 2026 and 2025, cash paid for intangible assets, other than those acquired in business combinations, and capitalized software developments was $2,586 and $1,791, respectively.
The following table distinguishes finite and indefinite intangible assets as of June 30, 2026 and December 31, 2025: | | | | | | | | | | | | | | | | | | | | | | | | As of June 30, 2026 | | As of December 31, 2025 | | | | Net book value of assets with finite useful lives | | | | | | | | Customer contracts and customer bases | | 23,996 | | | 26,534 | | | | | | | | | | | | | | | | | | | Acquired technology and software | | 21,300 | | | 23,143 | | | | | Domain names, mobile apps and related websites | | 6,970 | | | 7,380 | | | | | Development costs | | 8,102 | | | 7,096 | | | | | | | | | | | | Total net book value of assets with finite useful lives | | 60,368 | | | 64,153 | | | | | Net book value of assets with indefinite useful lives | | | | | | | | Domain names and related websites | | 105,869 | | | 108,508 | | | | | Goodwill | | 73,020 | | | 73,020 | | | | | Total net book value of assets with indefinite useful lives | | 178,889 | | | 181,528 | | | | | Total net book value of intangible assets | | 239,257 | | | 245,681 | | | |
Remaining useful lives of significant assets with finite useful lives
As of June 30, 2026 and December 31, 2025, the remaining useful lives of significant assets with finite lives are as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Net book value | | Remaining useful life (in years) | | | 2026 | | 2025 | | 2026 | | 2025 | | OddsJam - customer bases | | 20,115 | | | 22,110 | | | 4 to 7 years | | 4 to 7 years | | RotoWire - customer bases | | 3,881 | | | 4,050 | | | 12 years | | 12 years | | OddsJam - acquired technology and software | | 18,701 | | | 20,301 | | | 4 to 7 years | | 4 to 7 years | | Spotlight.Vegas - acquired technology | | 2,290 | | | 2,476 | | | 6 years | | 6 years | | OddsJam - domain names and related websites | | 6,970 | | | 7,380 | | | 9 years | | 9 years | | Development costs | | 8,102 | | | 7,096 | | | Up to 5 years | | Up to 5 years | | Total significant intangible assets | | 60,059 | | | 63,413 | | | | | |
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