Disposal (Tables)

9 Months Ended

Sep. 30, 2026

IHS Latam Group

Discontinued operations and disposal groups

Schedule of disposal of business


		2026
		$’m

Net assets disposed		(672.0)
Exchange differences on translation of foreign operations recycled		(36.3)
		(708.3)

Proceeds-Cash		665.6
Costs of disposal		(16.0)
Net loss on disposal		(58.7)

I-Systems Solues de Infraestrutura S.A.

Discontinued operations and disposal groups

Schedule of disposal of business


		2026
		$’m

Net assets disposed		(361.4)
Non-controlling interests derecognized		180.7
Exchange differences on translation of foreign operations recycled		16.0
		(164.7)

Proceeds
Cash		183.0
Other receivables^(a)		7.0
		190.0
Costs of disposal		(5.3)
Net gain on disposal		20.0

(a)

Other receivables represent amounts held in escrow at closing which may be subject to certain deductions for indemnity claims and cannot be used for any other purpose up to the sixth anniversary of the closing date. Any amounts not applied in settlement of valid claims will be released to IHS Holding Limited thereafter. Accordingly, the balance is classified as a non-current financial asset measured at amortized cost in accordance with IFRS 9. Interest accruing on the balance is for the benefit of IHS Holding Limited and is recognized within finance income.