v3.26.1
Allowance for Credit Losses on Accounts Receivable
6 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
Allowance for Credit Losses on Accounts Receivable

7. Allowance for Credit Losses on Accounts Receivable

 

For the periods ended June 30, 2026 and December 31, 2025, a summary of the activity in the allowance for credit losses on accounts receivable appears below:

 

               
    June 30, 2026   December 31, 2025
    $’000   $’000
Balance at beginning of period   $ 27,751     $ 105  
Adjustments related to Sadot agri-foods     (25,264 )     27,646  
Balance at end of period   $ 2,487     $ 27,751  

 

The adjustment in the six months ended June 30, 2026 includes the derecognition of Sadot Latam LLC’s allowance for credit losses upon deconsolidation on June 26, 2026.