v3.26.1
FINANCE INCOME AND FINANCE EXPENSES (Tables)
6 Months Ended
Jun. 30, 2026
Disclosure Of Finance Income And Expenses [Abstract]  
Summary of Finance Income and Finance Expenses
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Foreign exchange gain477 4,376 901 8,234 
Gain on early settlement of deferred consideration326 — 326 — 
Interest income 32 54 46 90 
Total finance income835 4,430 1,273 8,324 
Finance expense consists of the following:
Foreign exchange loss665 345 888 435 
Unwinding of deferred consideration556 — 1,239 211 
Interest expense on lease liabilities75 78 156 152 
Interest expense on borrowings(1)
2,531 1,685 4,999 3,689 
Cash flow hedge - ineffective portion of changes in fair value – (gain) loss (Note 4)(30)11 — 11 
Other finance results(2)
158 199 325 321 
Total finance expenses3,955 2,318 7,607 4,819 
Net finance (expense) income(3,120)2,112 (6,334)3,505 
(1) Interest expense on borrowings is partially offset by the net interest income of $280 and $567 for the three and six months ended June 30, 2026, respectively, and $414 for each of the three and six months ended June 30, 2025 from the settlements of the derivative financial instrument used to hedge liabilities.
(2) Included within Other finance results are amounts of $130 and $264 for the three and six months ended June 30, 2026, respectively, and $59 and $161 for the three and six months ended June 30, 2025, respectively, relating to bank fees that were fully settled in cash.