v3.26.1
TRADE AND OTHER PAYABLES
 6 Months Ended
Jun. 30, 2026
Trade and other payables [abstract]  
TRADE AND OTHER PAYABLES TRADE AND OTHER PAYABLES
As of
June 30,
2026		As of
December 31,
2025
Non-current
Accrued bonuses related to acquisition (Note 5)
— 1,120 
Current
Trade payables (1)
2,187 3,015 
Accruals (2)
8,473 8,573 
Accrued restructuring costs (3)
2,189 — 
Indirect taxes1,426 1,658 
Other payables (4)
366 231 
Total14,641 13,477 
(1) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence.
(2) Included in accruals is $7,677 (2025: $6,778) which satisfies the definition of financial liabilities under IAS 32 – Financial Instruments: Presentation, which is comprised of accrued partnership costs, accrued bonuses related to acquisition and other unbilled operational expenses.
(3) Accrued restructuring costs relate to severance costs and associated legal fees arising from the Company's strategic restructure to reduce its workforce, which includes $255 of accrued legal fees and $1,934 of accrued severance costs. The accrued severance costs included in the accrued restructuring costs fall within the scope of IAS 19 – Employee Benefits.
(4) Included in other payables is $314 (2025: $109) which satisfies the definition of financial liabilities under IAS 32 – Financial Instruments: Presentation.