| Related party transactions |
23.Related party transactions As at June 30, 2026 the Company’s key shareholders are Andrey Fadeev owning 37% of the Company’s issued and outstanding shares and Dmitrii Bukhman and Igor Bukhman, each owning 20.54%. As at December 31, 2025 the Company’s key shareholders are Andrey Fadeev owning 21.97% of the Company’s issued and outstanding shares, Boris Gertsovsky owning 15.08%, and Dmitrii Bukhman and Igor Bukhman, each owning 20.54%. The transactions and balances with related parties are as follows: (i) | Directors and key management’s remuneration |
The remuneration of Directors and other members of key management was as follows: | | | | | | | | | | | Six months ended | | Six months ended | | Three months ended | | Three months ended | | | June 30, 2026 | | June 30, 2025 | | June 30, 2026 | | June 30, 2025 | Directors’ remuneration | | 656 | | 709 | | 478 | | 477 | -short-term employee benefits | | 356 | | 409 | | 178 | | 177 | -share-based payments | | 300 | | 300 | | 300 | | 300 | Other members of key management’s remuneration | | 557 | | 655 | | 277 | | 320 | -short-term employee benefits | | 484 | | 491 | | 240 | | 237 | -share-based payments | | 73 | | 164 | | 37 | | 83 | Total | | 1,213 | | 1,364 | | 755 | | 797 |
| | | | | | | | | | | Six months ended | | Six months ended | | Three months ended | | Three months ended | | | June 30, 2026 | | June 30, 2025 | | June 30, 2026 | | June 30, 2025 | Vistrex Limited | | — | | 9 | | — | | 2 | | | — | | 9 | | — | | 2 |
(iii) | Other operating income |
| | | | | | | | | | | Six months ended | | Six months ended | | Three months ended | | Three months ended | | | June 30, 2026 | | June 30, 2025 | | June 30, 2026 | | June 30, 2025 | Income from recharging of services from GDEV Inc. to Castcrown Ltd | | 45 | | 30 | | 23 | | 30 | | | 45 | | 30 | | 23 | | 30 |
| | | | | | | | | | | Six months ended | | Six months ended | | Three months ended | | Three months ended | | | June 30, 2026 | | June 30, 2025 | | June 30, 2026 | | June 30, 2025 | Castcrown Ltd | | 17 | | 26 | | 7 | | 11 | | | 17 | | 26 | | 7 | | 11 |
(v) | Selling and marketing expense |
| | | | | | | | | | | Six months ended | | Six months ended | | Three months ended | | Three months ended | | | June 30, 2026 | | June 30, 2025 | | June 30, 2026 | | June 30, 2025 | Advertising services from Castcrown to GameGears Ltd | | — | | 18 | | — | | — | | | — | | 18 | | — | | — |
(vi) | Trade and other receivables |
| | | | | | | June 30, 2026 | | December 31, 2025 | Receivable from Vistrex Ltd in GameGears Ltd | | — | | 1 | Receivable from Vistrex Ltd in Winchange Ltd | | 7 | | 7 | Receivable from Castcrown Ltd in GDEV Inc. | | 49 | | 48 | | | 56 | | 56 |
| | | | | | | June 30, 2026 | | December 31, 2025 | Loan to Castcrown Ltd - net (Note 14) | | — | | 1,331 | | | — | | 1,331 |
The amount of ECL and change in fair value in respect of loans receivable from related parties is 35,776 as at June 30, 2026 and December 31, 2025.
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