v3.26.1
INCOME TAX CHARGE (Tables)
6 Months Ended
Jun. 30, 2026
Major components of tax expense (income) [abstract]  
Summary of Major Components of Income Tax Expense (Benefit)
Three Months Ended June 30,Six Months ended June 30,
2026202520262025
Current tax expense113 1,330 405 7,796 
Deferred tax charge (credit) (Note 18)
222 (172)1,157 (6,923)
335 1,158 1,562 873 
Summary of Reconciliation of Income Tax Expense (Benefit)
Three Months Ended June 30,Six Months ended June 30,
2026202520262025
Loss before tax(4,291)(12,257)(4,239)(1,308)
Expected tax credit (1)
(246)(4,406)(65)(3,008)
Tax effects of:
Disallowed expenses (2)
295 6,696 506 6,650 
Movement in unrecognized temporary differences277 (927)626 (2,512)
Out of period correction (3)
— — 507 — 
Change in estimates related to prior periods (31)— (31)— 
Changes in tax rates— (364)— (364)
Other40 159 19 107 
335 1,158 1,562 873 
(1) Expected tax credit is computed based on actual statutory tax rates as applicable to the entities in their respective jurisdictions.
(2) Disallowable expenses for the three and six months ended June 30, 2026 represent permanent differences.
(3) Out of period correction amounted to $507, which mainly relates to deferred taxes for the year ended December 31, 2025.
Summary of Amounts Recognized in Other Comprehensive income
Amounts recognized in Other Comprehensive income
Three Months Ended June 30, 2026Six Months Ended
June 30, 2026
Before taxTax (expense) benefitNet of taxBefore taxTax (expense) benefitNet of tax
Items that are or may be reclassified subsequently to profit or loss
Cash flow hedge - effective portion of changes in fair value632 (79)553 2,339 (292)2,047 
Cash flow hedges - reclassified to profit or loss(198)25 (173)(1,902)238 (1,664)
434 (54)380 437 (54)383