| Summary of restated consolidated financial statements |
The comparative period ended June 30, 2025 in the Unaudited Condensed Consolidated Statement of Loss and Comprehensive Loss has been presented considering the changes described above. | | | | | | | | | | | | | | | | | For the six months ended June 30, 2025 | | Ref. | As previously reported | Impact of presentation changes | As revised | Revenue | | 1,422,605 | | — | | 1,422,605 | | Cost of sales | | (2,125,729) | | — | | (2,125,729) | | Impairment expense, net of reversals | | (723,524) | | — | | (723,524) | | Other cost of sales | | (1,402,205) | | — | | (1,402,205) | | Gross loss | | (703,124) | | — | | (703,124) | | Selling, general, and administrative expense | | (431,283) | | — | | (431,283) | | Research and development expense | | (31,262) | | — | | (31,262) | | Other operating income (expense), net | (a) | 70,075 | | (70,075) | | — | | Other operating income | (a) | — | | 41,087 | | 41,087 | | Other operating expense | (a) | — | | (20,333) | | (20,333) | | Foreign exchange gains (losses) on operating activities, net | (a) | — | | 49,321 | | 49,321 | | Operating loss | | (1,095,594) | | — | | (1,095,594) | | Finance income | (b) | 52,797 | | (49,382) | | 3,415 | | Finance expense | | (185,319) | | — | | (185,319) | | Foreign exchange gains (losses) on financial activities, net | (b) | — | | 49,382 | | 49,382 | | | | | | | | | | | | Fair value change - Class C Shares and Earn-out rights | (c) | 15,813 | | — | | 15,813 | | Share of losses in associates | | (24,261) | | — | | (24,261) | | Loss before income taxes | | (1,236,564) | | — | | (1,236,564) | | Income tax benefit | | 43,485 | | — | | 43,485 | | Net loss | | (1,193,079) | | — | | (1,193,079) | |
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