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v3.25.4

Inventory | 12 Months Ended
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Dec. 31, 2025
Classes of current inventories [abstract] |
Inventory | Inventory Accounting policies Raw materials and finished goods are stated at the lower of cost calculated using the first-in, first-out (“FIFO”) method and net realizable value. Work in progress is stated at the lower of its weighted average cost and net realizable value. Cost comprises direct materials, direct labor, and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operating capacity. Inventory consists of the following (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
Raw materials |  | $ | 5,543 |  |  | $ | 5,526 |
Work in progress |  | 2,047 |  |  | 1,321 |
Finished goods |  | 204 |  |  | 105 |
Provision |  | (1,443) |  |  | (1,084) |
Total |  | $ | 6,351 |  |  | $ | 5,868 |
Inventory provision movement for the years ended December 31, 2025 and 2024, respectively are as follows (in USD thousands):
|  | 2025 |  | 2024
As of January 1 |  | $ | (1,084) |  |  | $ | (2,134) |
Increase |  | (554) |  |  | (284) |
Write-off |  | 354 |  |  | 1,241 |
Currency translation adjustment |  | (159) |  |  | 93 |
As of December 31 |  | $ | (1,443) |  |  | $ | (1,084) |

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2025-03-27 + Details
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