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PROPERTY, PLANT AND EQUIPMENT - Property plant and equipment (FY) (Details) - USD ($) $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | $ 138,636 | $ 102,617 | $ 102,617 | $ 52,158 |
Balance at the end | 139,336 | 137,820 | 138,636 | 102,617 | $ 52,158
Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 196,886 | 130,538 | 130,538 | 68,527 | 50,330
Additions | 21,156 | 47,012 | 66,742 | 65,446 | 19,414
Additions related to asset acquisition |  |  | 15 |  |
Disposals | (84) | (51) | (409) | (3,435) | (1,217)
Balance at the end | 217,958 | 177,499 | 196,886 | 130,538 | 68,527
Accumulated depreciation: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | (58,250) | (27,921) | (27,921) | (14,158) | (4,363)
Charge for the year | (20,376) | (11,766) | (30,438) | (14,434) | (10,098)
Disposals | 4 | 8 | 109 | 671 | 303
Balance at the end | (78,622) | (39,679) | (58,250) | (27,921) | (14,158)
Impairment [Member] |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning |  |  |  | 2,211 |
Additions |  |  |  |  | 2,211
Disposals |  |  |  | (2,211) |
Balance at the end |  |  |  |  | 2,211
Construction in progress |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 16,512 | 33,589 | 33,589 | 1,162 |
Balance at the end | 30,354 | 47,623 | 16,512 | 33,589 | 1,162
Construction in progress | Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 16,512 | 33,589 | 33,589 | 3,373 | 12,596
Additions | 19,390 | 39,910 | 54,107 | 59,524 | 18,263
Construction in progress transferred in | (5,548) | (25,876) | (71,184) | (27,097) | (27,486)
Disposals |  |  |  | (2,211) |
Balance at the end | 30,354 | 47,623 | 16,512 | 33,589 | 3,373
Construction in progress | Impairment [Member] |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning |  |  |  | 2,211 |
Additions |  |  |  |  | 2,211
Disposals |  |  |  | (2,211) |
Balance at the end |  |  |  |  | 2,211
Building |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 19,924 | 21,061 | 21,061 | 21,275 |
Balance at the end | 19,356 | 20,493 | 19,924 | 21,061 | 21,275
Building | Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 23,449 | 23,449 | 23,449 | 22,563 | 16,209
Additions |  |  |  | 886 |
Construction in progress transferred in |  |  |  |  | 6,354
Balance at the end | 23,449 | 23,449 | 23,449 | 23,449 | 22,563
Building | Accumulated depreciation: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | (3,525) | (2,388) | (2,388) | (1,288) | (333)
Charge for the year | (568) | (568) | (1,137) | (1,100) | (955)
Disposals | 0 |  |  |  |
Balance at the end | (4,093) | (2,956) | (3,525) | (2,388) | (1,288)
Land |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 484 | 484 | 484 | 484 |
Balance at the end | 484 | 484 | 484 | 484 | 484
Land | Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 484 | 484 | 484 | 484 | 484
Balance at the end | 484 | 484 | 484 | 484 | 484
Machinery |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 26,069 | 13,307 | 13,307 | 7,950 |
Balance at the end | 23,657 | 18,234 | 26,069 | 13,307 | 7,950
Machinery | Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 32,872 | 15,734 | 15,734 | 9,143 | 5,445
Additions | 823 | 119 | 1,228 | 479 | 12
Construction in progress transferred in |  | 6,716 | 16,132 | 6,133 | 3,858
Disposals | (69) | (23) | (222) | (21) | (172)
Balance at the end | 33,626 | 22,546 | 32,872 | 15,734 | 9,143
Machinery | Accumulated depreciation: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | (6,803) | (2,427) | (2,427) | (1,193) | (83)
Charge for the year | (3,169) | (1,887) | (4,392) | (1,235) | (1,115)
Disposals | 3 | 2 | 16 | 1 | 5
Balance at the end | (9,969) | (4,312) | (6,803) | (2,427) | (1,193)
Electronic equipment |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 8,151 | 4,301 | 4,301 | 1,339 |
Balance at the end | 7,338 | 6,310 | 8,151 | 4,301 | 1,339
Electronic equipment | Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 10,624 | 5,335 | 5,335 | 2,042 | 1,070
Additions | 155 | 2,336 | 4,681 | 3,228 | 832
Additions related to asset acquisition |  |  | 1 |  |
Construction in progress transferred in |  | 312 | 794 | 936 | 895
Disposals | (15) | (28) | (187) | (871) | (755)
Balance at the end | 10,764 | 7,955 | 10,624 | 5,335 | 2,042
Electronic equipment | Accumulated depreciation: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | (2,473) | (1,034) | (1,034) | (703) | (278)
Charge for the year | (954) | (617) | (1,532) | (793) | (546)
Disposals | 1 | 6 | 93 | 462 | 121
Balance at the end | (3,426) | (1,645) | (2,473) | (1,034) | (703)
Leasehold improvements |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 61,514 | 27,314 | 27,314 | 18,508 |
Balance at the end | 53,124 | 38,438 | 61,514 | 27,314 | 18,508
Leasehold improvements | Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 104,517 | 48,425 | 48,425 | 28,926 | 13,889
Additions | 758 | 581 | 2,431 |  |
Construction in progress transferred in | 5,548 | 18,657 | 53,661 | 19,646 | 15,195
Disposals |  |  |  | (147) | (158)
Balance at the end | 110,823 | 67,663 | 104,517 | 48,425 | 28,926
Leasehold improvements | Accumulated depreciation: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | (43,003) | (21,111) | (21,111) | (10,418) | (3,368)
Charge for the year | (14,696) | (8,114) | (21,892) | (10,805) | (7,177)
Disposals |  |  |  | 112 | 127
Balance at the end | (57,699) | (29,225) | (43,003) | (21,111) | (10,418)
Others |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 5,982 | 2,561 | 2,561 | 1,440 |
Balance at the end | 5,023 | 6,238 | 5,982 | 2,561 | 1,440
Others | Cost: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | 8,428 | 3,522 | 3,522 | 1,996 | 637
Additions | 30 | 4,066 | 4,295 | 1,329 | 307
Additions related to asset acquisition |  |  | 14 |  |
Construction in progress transferred in |  | 191 | 597 | 382 | 1,184
Disposals |  |  |  | (185) | (132)
Balance at the end | 8,458 | 7,779 | 8,428 | 3,522 | 1,996
Others | Accumulated depreciation: |  |  |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |  |  |
Balance at the beginning | (2,446) | (961) | (961) | (556) | (301)
Charge for the year | (989) | (580) | (1,485) | (501) | (305)
Disposals |  |  |  | 96 | 50
Balance at the end | $ (3,435) | $ (1,541) | $ (2,446) | $ (961) | $ (556)

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
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